Travancore Diagnostics P. Ltd. v. ACIT

390 ITR 167High Court2017#2288 most cited

What is Travancore Diagnostics P. Ltd. v. ACIT authority for?

Failure to issue notice under section 143(2) before finalizing a reassessment order under section 147 is a fatal jurisdictional error, and this defect cannot be cured by invoking section 292BB of the Income-tax Act. Consequently, such a reassessment order is not sustainable in law.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

Travancore Diagnostics v ACIT · section 143(2) notice · reassessment validity · section 147 · section 148 · section 292BB · jurisdictional error · assessment procedure · failure to issue notice · Kerala High Court · 390 ITR 167

Sections most often in play

Section 142(2A)Section 153ASection 132Section 143(3)Section 147Section 69CSection 143(2)Section 148
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Issues it is cited on

section 24asection 56(2)(vii)(c)section 153a(b)section 245c(1)section 245d(1)section 17(2)settlement applicationsection 24(b)house property incomeannual valuesection 158bbdemerger

Judgments citing Travancore Diagnostics P. Ltd. v. ACIT

The ITO, Kollam vs. M/S.Sunny Jacob Jewellers and Wedding Centre, Kottarakkara

In the result, the appeals of the Revenue are allowed

ITA 477/COCH/2018[2006-07]Status: DisposedITAT Cochin05 Feb 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 139(1)Section 153A

…om the beginning. Hence, in that case, it was presumed that there was willful concealment of income for all the assessment years. It was also submitted that the judgment of the Jurisdictional High Court in the case of Travancore Diagnostics P. Ltd. vs. ACIT (390 ITR 167) wherein it was held that when suppression had been found from the documents and the statement on record, the Assessing Officer was completely justified in adopting those figures for the whole year and for the next year which was based on sound rationale, since from the statement on behalf of the assessee, the suppression was found to be conti…

The ITO, Kollam vs. M/S.Sunny Jacob Jewellers and Wedding Centre, Kottarakkara

In the result, the appeals of the Revenue are allowed

ITA 476/COCH/2018[2005-06]Status: DisposedITAT Cochin05 Feb 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 139(1)Section 153A

…om the beginning. Hence, in that case, it was presumed that there was willful concealment of income for all the assessment years. It was also submitted that the judgment of the Jurisdictional High Court in the case of Travancore Diagnostics P. Ltd. vs. ACIT (390 ITR 167) wherein it was held that when suppression had been found from the documents and the statement on record, the Assessing Officer was completely justified in adopting those figures for the whole year and for the next year which was based on sound rationale, since from the statement on behalf of the assessee, the suppression was found to be conti…

The ACIT, Cochin vs. M/S.Sunny Jacob Jewellers & Wedding Centre, Kottarakkara

In the result, the appeals of the Revenue are allowed

ITA 326/COCH/2016[2007-08]Status: DisposedITAT Cochin05 Feb 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 139(1)Section 153A

…om the beginning. Hence, in that case, it was presumed that there was willful concealment of income for all the assessment years. It was also submitted that the judgment of the Jurisdictional High Court in the case of Travancore Diagnostics P. Ltd. vs. ACIT (390 ITR 167) wherein it was held that when suppression had been found from the documents and the statement on record, the Assessing Officer was completely justified in adopting those figures for the whole year and for the next year which was based on sound rationale, since from the statement on behalf of the assessee, the suppression was found to be conti…

M/S. Kaizen Organics Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Circle-3, Jaipur

In the result, appeal of the assessee is allowed

ITA 834/JPR/2017[2009-10]Status: DisposedITAT Jaipur19 Dec 2018AY 2009-10

Bench: The Hearing.

For Appellant: Shri Rajeev Sogani (CA)For Respondent: Shri A.K. Mahala (JCIT)
Section 143(2)Section 143(3)Section 147

…AO is illegal and not sustainable in law as held by the Hon’ble Supreme Court in the case of ACIT vs. Hotel Blue Moon, 188 Taxman 113 (SC). The ld. A/R of the assessee has also relied upon the following decisions :- Travancore Diagnostics (P) Ltd. vs. ACIT 390 ITR 167 (Kerala) Principal CIT vs. Silver Line 383 ITR 455 (Delhi) Thus the ld. A/R has submitted that the impugned re-assessment order passed by the AO is bad in law and liable to be quashed. 6. On the other hand, the ld. D/R has submitted that the assessee did not file any return of income in response to notice under section 148 of the Act but subm…

The ACIT, Trichur vs. The DCIT, Trichur

In the result, all the appeals filed by the assessee are dismissed and both

ITA 61/COCH/2017[2011-12]Status: PendingITAT Cochin19 Sept 2018AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 5

…ly justified in adopting those figures for the whole year, i.e. for 300 working days out of 365 days in a year. For this proposition, reliance is placed on the judgment of the Jurisdictional High Court in the case of Travancore Diagnostics P. Ltd. vs. ACIT (390 ITR 167) wherein it was held that when suppression had been found from the documents and the statement on record, the Assessing Officer was completely justified in adopting those figures for the whole year and for the next I.T.A. Nos.580-583 /Coch/2017 & 60&61/Coch/2017 year which was based on sound rationale, since from the statement on behalf of the a…

Income Tax Officer, Ward-1(1), Mumbai vs. Allauddin Yakub Shaikh, Mumbai

The appeal of the Revenue is dismissed

ITA 4260/MUM/2017[2011-12]Status: DisposedITAT Mumbai13 Feb 2018AY 2011-12

Bench: Shri Joginder Singhassessment Year: 2011-12 Income Tax Officer, Shri Allauddin Yakub Shaikh, Ward-1(1), Kalyan. H.No. 656, Gaibi Peer Road, बनाम/ Gulzar Nagar, Bhiwandi. Vs. (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Bmqps 7233 C

Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 158B

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCHES, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म Before Shri Joginder Singh, Judicial Member Assessment Year: 2011-12 Income Tax Officer, Shri Allauddin Yakub Shaikh, Ward-1(1), Kalyan. H.No. 656, Gaibi Peer Road, बनाम/ Gulzar Nagar, Bhiwandi. Vs. (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. BMQPS 7233 C यनधाारयती की ओर से / Assessee by Shri Satyendra Lahoti – AR याजस्व की ओर से / Revenue by Ms. N. Hemalatha - DR ुनवाई की तायीख / Date of Hearing : 13/02/2018 आदेश की तायीख /Date of Order: 13/02/2018 आदेश / O R…

Kamla Devi Sharma, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is allowed

ITA 1026/JPR/2016[2009-10]Status: DisposedITAT Jaipur05 Feb 2018AY 2009-10

Bench: The Itat By Taking Following

For Appellant: Shri Manish Agarwal &For Respondent: Smt. Seema Meena (JCIT)
Section 131Section 142(1)Section 143(2)Section 143(3)Section 148Section 292B

…the Supreme Court held that the requirement to issue notice under section 143(2) was mandatory. It was not "a procedural irregularity and the same is not curable and, therefore, the requirement of notice under section 143(2) cannot be dispensed with". [2017] 390 ITR 167 (Ker) Travancore Diagnostics (P) Ltd. Vs. ACIT (Case laws Paper book pages 58-61) ITA 1026/JP/2016_ 9 Kamla Devi Sharma Vs ITO Reassessment- Notice- Validity- Reassessment can be made within time for regular assessment- Reassessment under section 147 read with section 143(3)- Condition precedent- Notice u/s 143(2) Omission to issue notice under…

Shri Siyaram Yadav, Mainpuri vs. ITO 2(5), Mainpuri

In the result, the appeal is allowed

ITA 117/AGR/2017[2011-12]Status: DisposedITAT Agra25 Jan 2018AY 2011-12

Bench: Shri A. D. Jain

Section 142(1)Section 143Section 143(2)Section 143(3)Section 147Section 148Section 292BSection 50CSection 68

…had issued notices u/s 142(1) dated 22.12.2014, 28.04.2015 with questionnaires dated 19.06.2015, 13.07.2015, 12.01.2016 and 04.02.2016, copies of which are placed at APB page nos. 26 to 32. It has been held by the Hon’ble Kerala High Court reported in (2017) 390 ITR 167 that before making an assessment u/s 147 of the Act read with sec. 143(3) of the Act, notice u/s 143(2) is mandatory. In the absence of notice u/s 143(2), it is obvious that no further proceedings can be continued for assessment u/s 143 and without such a notice, the Assessing Officer cannot assume jurisdiction and this I.T.A No. 117/Agra/2017 4…

ITO, Meerut vs. Mohd Iliyas, Meerut

In the result, the appeal filed by the Revenue is dismissed

ITA 5537/DEL/2016[2007-08]Status: DisposedITAT Delhi04 Jan 2018AY 2007-08

Bench: Shri R.S. Syal & Shri Sudhanshu Srivastavaassessment Year : 2007-08

For Appellant: Shri V.K. Goel, AdvocateFor Respondent: Ms Alka Gautam, Sr. DR
Section 143(2)Section 144Section 147Section 148Section 2

…passed without compliance with the mandatory requirement of notice being issued by the Assessing Officer to the assessee u/s 143(2) of the Act. Similar view has been taken by the Hon'ble Kerala High Court in Travancore Diagnostics Pvt. Ltd. vs. ACIT (2017) 390 ITR 167 (Ker). In view of the aforestated legal position, we are satisfied that the ld. CIT(A) adopted an 3 unimpeachable view in setting aside the assessment order for non-issuance of notice u/s 143(2) of the Act. 5. In the result, the appeal filed by the Revenue is dismissed. The order pronounced in the open court on 04.01.2018. [SUDHANSHU SRIVASTA…

Alok Mittal, Durgapur vs. DCIT, Circle-1(1), Durgapur

In the result, the appeal of the assessee is allowed

ITA 526/KOL/2017[2008-09]Status: DisposedITAT Kolkata26 Sept 2017AY 2008-09

Bench: Shri P.M. Jagtap

Section 143(2)Section 143(3)Section 147Section 148

…rring to section 292BB of the Act” and such failure is fatal to the order of reassessment. The ld. Counsel for the assessee has also placed reliance on the decision of the Hon’ble Kerala High Court in the case of Travancore Diagnostic Pvt. Limited –vs.- DCIT [390 ITR 167 (Kerala)], wherein it was held that if a notice under section 143(2) has not been issued, the Assessing Officer cannot claim the benefit under section 292BB of the Act and in the absence of notice under section 143(2), proceedings of assessment initiated, conducted and completed for the assessment year 2009-10 will have to fail. 8. Keeping in vi…