Umanath Pandey v. State of UP

12 SCC 40Reported decision2009#9542 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 1961 Section 143(3)Section 142(1)Section 124(3)(a)Section 127 Section 143(2)Section 147 Section 127(1)

Issues it is cited on

section 127(2)(a)section 124(3)(a)section 115wh section 115wf section 127(1)section 124(3)section 127(2)section 115wd section 124 kelvinator section 120 section 127

Judgments citing Umanath Pandey v. State of UP

JAGDISH KUMAR YADAV, DURG,DURG vs. ITO, WARD-1(1), BHILAI, BHILAI

In the result, appeal of the assessee is allowed

ITA 593/RPR/2025[2010-11]Status: DisposedITAT Raipur04 Feb 2026AY 2010-11

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.593/Rpr/2025 "नधा"रण वष" /Assessment Year : 2010-11 Jagdish Kumar Yadav Near Boudh Vihar Near To S.V Public School, Shankar Nagar, Durg-491 001 (C.G.) Pan: Aakpy0660J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 127Section 142(1)Section 143(2)Section 143(3)Section 148

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.593/RPR/2025 "नधा"रण वष" /Assessment Year : 2010-11 Jagdish Kumar Yadav Near Boudh Vihar Near to S.V Public School, Shankar Nagar, Durg-491 001 (C.G.) PAN: AAKPY0660J .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 02…

GURUSUKH ENERGY INDIA PVT. LTD., RAIPUR,RAIPUR vs. ITO, WARD-3(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 643/RPR/2025[2012-13]Status: DisposedITAT Raipur10 Dec 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.643/Rpr/2025 "नधा"रण वष" /Assessment Year : 2012-13

For Appellant: Shri Hardik Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 127Section 127(1)Section 143(2)Section 143(3)Section 144B(1)Section 246(5)Section 250Section 282ASection 282A(1)Section 69C

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.643/RPR/2025 "नधा"रण वष" /Assessment Year : 2012-13 Gursukh Energy India Private Limited Gur Shukh Tower, Katora Talab, Raipur (C.G.)-492 001 PAN: AAECG2799R .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Hardik Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 10.…

NEERAJ KUMAR SETHI,DELHI vs. ITO, NATIONAL FACELESS APPEAL CENTRE (NFAC)

In the result, the appeal filed by the assessee is allowed

ITA 9/ASR/2024[2014-15]Status: DisposedITAT Amritsar26 Sept 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashwani Kalia, C.A

Section 139Section 143(3)Section 144BSection 147Section 148Section 250Section 68

…en days ( as per standard SOP prescribed by the Board ) , and cannot be termed as reasonable opportunity and clearly violates natural justice . 17. On this issue he relied upon the following decisions for support: “(1) Umanath Pandey v. State of UP (2009) 12 SCC 40-43 (ii) CCE v. ITC Ltd (1995) 2 SCC 38(SC) (iii) CIT v. Panna Devi Saraogi (1970) 78 ITR 728 (Cal) (iv) Smt. Ritu Devi v. CIT (2004) 141 Taxman 559 (Mad) (v) M. Mohd. Ishaq v. CIT (1995) 27 ITR 510, 513 (Punj) (vi) Ponkunnam Traders v. Addl. ITO (1972) 83 ITR 508 (Ker) (vii) Addl. ITO Ponkunnam Traders (1976) 102 ITR 366 (Ker) (viii) State o…

BHUWANESHWAR SHUKLA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

The appeals of the assessee are disposed of accordingly

ITA 142/RPR/2025[2011-12]Status: DisposedITAT Raipur06 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 141 & 142/Rpr/2025 "नधा"रण वष" / Assessment Year : 2011-12 Bhuwaneshwar Shukla Lig 12/06, Mansarowar Colony, Shiv Mandir, Bhilai-3, Durg-490 021 Pan: Ccips5734D ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Durg ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 127Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 141 & 142/RPR/2025 "नधा"रण वष" / Assessment Year : 2011-12 Bhuwaneshwar Shukla LIG 12/06, Mansarowar Colony, Shiv Mandir, Bhilai-3, Durg-490 021 PAN: CCIPS5734D ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(1), Durg ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23.07.2025 घोषणा क" तार"…

BHUWANESHWAR SHUKLA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

The appeals of the assessee are disposed of accordingly

ITA 141/RPR/2025[2011-12]Status: DisposedITAT Raipur06 Aug 2025AY 2011-12

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 127Section 143(2)Section 143(3)

SHRI GUNJAN KUMAR BIHANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3 (4), RAIPUR, RAIPUR

In the result, the captioned appeal filed by the assessee is allowed in terms of the aforesaid observations

ITA 122/RPR/2025[2015-16]Status: DisposedITAT Raipur05 Aug 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.122/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Gunjan Kumar Bihani Ashoka Ratan, Khamhardih, Shankar Nagar, Raipur-492 009 (C.G) Pan: Ajupb5787C

For Appellant: Shri Sakshi Gopal Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 124(3)Section 127Section 142(1)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.122/RPR/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Gunjan Kumar Bihani Ashoka Ratan, Khamhardih, Shankar Nagar, Raipur-492 009 (C.G) PAN: AJUPB5787C ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(4), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sakshi Gopal Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.07.2025 घोषण…

SHRI BHARAT PATEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-2(2), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 196/RPR/2025[2014-15]Status: HeardITAT Raipur22 Jul 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.196/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Bharat Patel Prop.- Disha Sales, C/O. V.S. Patel, Umiya Market, Bhanpuri, Raipur-492 009 (C.G.) Pan: Ajmpp6194M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sakshi Gopal Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 127Section 142(1)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.196/RPR/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Bharat Patel Prop.- Disha Sales, C/o. V.S. Patel, Umiya Market, Bhanpuri, Raipur-492 009 (C.G.) PAN: AJMPP6194M .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sakshi Gopal Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date…

M/S TRUBA EDUCATION SOCIETY ,BHOPAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BHOPAL, BHOPAL

ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

…nd to proceeded with retrospective effect. Even nowhere in any of the communication to the assessee was allowed to defend their case and the importance of show cause notice has been emphasized by the Apex Court in case of Uma Nath Pandey v. State of UP [2009] 12 SCC 40 that "Notice is the first limb of this principle. It must be precise and unambiguous. It should appraise the party determinatively the case he has to meet. Time given the purpose should be adequate so as to enable him to make his representation. In the absence of a noti50 the kind and such reasonable opportunity, the order passed becomes wholly vit…

INCOME TAX OFFICER 1(2), RAIPUR, INCOME TAX DEPARTMENT vs. MUKESH KEDIA , H.NO. SIXTY FOUR

In the result, cross objection filed by the assessee is allowed and the revenue’s appeal is dismissed

ITA 400/RPR/2024[2012-13]Status: DisposedITAT Raipur19 Mar 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.400/Rpr/2024 Co No.15/Rpr/2024 "नधा"रण वष" /Assessment Year : 2012-13 The Income Tax Officer-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Mukesh Kedia, House No.64, Gulmohar Park, Laxman Nagar, Raipur (C.G.) Pan : Apzpk0464Q ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 124(1)Section 127Section 127(1)Section 147Section 148Section 2Section 69C

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.400/RPR/2024 CO No.15/RPR/2024 "नधा"रण वष" /Assessment Year : 2012-13 The Income Tax Officer-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. Mukesh Kedia, House No.64, Gulmohar Park, Laxman Nagar, Raipur (C.G.) PAN : APZPK0464Q ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 12.03…

RAHUL TYAGI,RAIPUR vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 113/RPR/2024[2016-17]Status: DisposedITAT Raipur19 Mar 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.113/Rpr/2024 "नधा"रण वष" /Assessment Year : 2016-17 Rahul Tyagi Golden Homes 13, New Vip Club, Shankar Nagar, Raipur-492 001 (C.G.) Pan: Aitpt6198H

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 115BSection 124(1)Section 124(3)(a)Section 127Section 142(1)Section 143(2)Section 143(3)Section 2Section 56(2)(vii)Section 68

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.113/RPR/2024 "नधा"रण वष" /Assessment Year : 2016-17 Rahul Tyagi Golden Homes 13, New VIP Club, Shankar Nagar, Raipur-492 001 (C.G.) PAN: AITPT6198H .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 11.03.20…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, FARIDABAD, INCOME TAX DEPARTMENT, FARIDABAD vs. LUDHIANA SANGRUR INFRA ROAD PRIVATE LIMITED, HISAR

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

ITA 3179/DEL/2023[2016-17]Status: DisposedITAT Delhi16 Aug 2024AY 2016-17

Bench: the Ld. Commissioner of Income Tax (Appeals)-3, Gurugram and the Ld. Commissioner of Income Tax (Appeals)-3, vide order dated 16/08/2023 decided the appeal and accepted the contention of the Assessee. Reference is drawn to para 4.4 at pg.98 of his order.

Section 132Section 133ASection 148Section 40A(3)

…arent from the order as held by the Supreme Court in the case of Tarlochan Dev Sharma v. State of Punjab [2001] 6 SCC 260. Moreover, the importance of a show cause notice has been reiterated by Supreme Court in the case of Umanath Pandeyvs. State of UP (2009) 12 SCC 40-43 as under: "Notice is the first limb of this principle. It must be precise and unambiguous. It should appraise the party determinatively the case he has to meet. Time given for the purpose should be adequate so as to enable him to make his representation. In the absence of a notice of the kind and such reasonable opportunity, the order passed bec…