Union of India v. G. S. Chatha Rice Mills

2 SCC 209Reported decision2021#11267 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 144BSection 144Section 144C(13)Section 147Section 148Section 148ASection 13Section 143(3)

Issues it is cited on

section 144(c)time barred assessmentsection 144c(5)section 92ca(3)national faceless assessment centrefaceless assessmentsection 144c(13)section 144cdispute resolution panelsection 92section 92cafinal assessment order

Judgments citing Union of India v. G. S. Chatha Rice Mills

SANDHYA SINGH ,BHOPAL vs. ITO (2)(3), BHOPAL

In the result, the appeal of the assessee in ITA No

ITA 585/IND/2025[2014-15]Status: DisposedITAT Indore17 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Sandhya Singh Nfac, 121, Rohit Nagar, New Delhi बनाम/ Bawadia Kala, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aycps9215K Assessee By Shri Gagan Tiwari & Ms. Priyal Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 19.03.2026 Date Of Pronouncement 17.04.2026

Section 139Section 147Section 148Section 148ASection 149Section 149(1)(b)Section 69A

…it is only when the notice has been despatched in terms of section 13 of the Act of 2000, would the same be declared to be issued. In this regard reliance has been placed on the judgment of the Supreme Court in Union of India v. G. S. Chatha Rice Mills (2021) 2 SCC 209, wherein the Supreme Court has held that a notification would be in effect from the time and date on which it was uploaded on the e-gazette and not the date mentioned in the notification." ... .... .... .. 17.1. The details of the date and time of despatch of the impugned notices by the Income Tax Business Application servers are available with the…

THALLA SRISAILAM GOUD,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 9(1), HYDERABAD

In the result, the appeal of the assessee in ITA No

ITA 589/HYD/2024[2013-14]Status: DisposedITAT Hyderabad07 Jan 2026AY 2013-14

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Respondent: Ms. U. Mini Chandran, CIT-DR and Ms. Payal Gupta, SR-DR
Section 147Section 148

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.549 & 589/Hyd/2024 (िनधा"रण वष"/Assessment Years:2015-16 & 2013-14) 1. M/s. Desu Enterprises, Income Tax Officer, Vs. Ward-1, Ongole. Ongole (A.P.) PAN: AAGFD1940C 2. Thalla Srisailam Goud, Income Tax Officer, Ibrahimpatnam. Ward 9(1), Hyderabad. PAN : AITPG3044K (Appellants) (Respondents) िनधा"रती "ारा/Assessees by: Shri Sashank Dundu, Advocate राज" व "ारा/Revenue by: Ms. U. Mini Chandran, CIT-DR and…

DESU ENTERPRISES,ONGOLE vs. ITO., WARD-1, ONGOLE

In the result, the appeal of the assessee in ITA No

ITA 549/HYD/2024[2015-16]Status: DisposedITAT Hyderabad07 Jan 2026AY 2015-16

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं / Ita Nos.549 & 589/Hyd/2024 (निर्धारण वर्ष/Assessment Years:2015-16 & 2013-14) 1. M/S. Desu Enterprises, Ongole (A.P.) Pan: Aagfd1940C 2. Thalla Srisailam Goud, Ibrahimpatnam. Pan: Αιτpg3044K (Appellants) Vs. Income Tax Officer, Ward-1, Ongole. Income Tax Officer, Ward 9(1), Hyderabad. (Respondents) निर्धारिती द्वारा / Assessees By: राजस्व द्वारा / Revenue By: Shri Sashank Dundu, Advocate Ms. U. Mini Chandran, Cit-Dr & Ms. Payal Gupta, Sr-Dr सुनवाई की तारीख / Date Of Hearing: 06/11/2025 घोषणा की तारीख / Pronouncement: 07/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Appeals Are Filed By M/S. Desu Enterprises & Shri Thalla Srisailam Goud (“The Assessees”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 26.02.2024 & 09.04.2024 For The A.Ys. 2015-16 & 2013-14 Respectively. Since The Issues Involved In These Two Appeals Are Identical, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

For Respondent: Shri Sashank Dundu, Advocate
Section 147Section 148

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.549 & 589/Hyd/2024 (निर्धारण वर्ष/Assessment Years:2015-16 & 2013-14) 1. M/s. Desu Enterprises, Ongole (A.P.) PAN: AAGFD1940C 2. Thalla Srisailam Goud, Ibrahimpatnam. PAN: ΑΙΤPG3044K (Appellants) Vs. Income Tax Officer, Ward-1, Ongole. Income Tax Officer, Ward 9(1), Hyderabad. (Respondents) निर्धारिती द्वारा / Assessees by: राजस्व द्वारा / Revenue by: Shri Sashank Dundu, Advocate Ms. U. Mini Chandran, CIT-DR a…

COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION- 2, NEW DELHI vs. HYUNDAI ROTEM COMPANY

The appeal is dismissed

ITA/304/2025HC Delhi29 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

For Appellant: Mr. Sunil Agarwal, SSC Mr. ViplavFor Respondent: Ms. Ananya Kapoor, Ms. Soumya Singh
Section 143Section 143(2)Section 144C(13)Section 260ASection 92C

…required to be ascertained by reference to section 13 ofInformation Technology Act, 2000 which is the basis prescribed under Section 144B of Income Tax Act also (refer section 144 B (6) (v)) Hon'ble Supreme Court in case of G. S. Chatha Rice Mills,(2021) 2 SCC 209-J para 85), interpreted this very provision. Applying principles laid down by Hon'ble Supreme Court, only relevant facts necessary for deciding additional ground in presentappeal relating to time barred assessment, is time of uploadingby DRP of DRP order onto ITBA portal. Intimation letter to DRPorder unambiguously shows 26.05.2022 as date of…

BMW INDIA PVT LTD,HARYANA vs. ACIT CIRCLE1(1), GURGAON

In the result, Appeal of the Assessee is allowed

ITA 2024/DEL/2022[2011-12]Status: DisposedITAT Delhi12 Sept 2025AY 2011-12

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Bmw India Pvt. Ltd. Vs Assistant Commissioner 2Nd Floor, Oberoi Centre Of Income Tax, Circle (1), Building No. 11, Dlf Cyber Hsiidc Building, Vanijya City Dlf Phase, Gurgaon, Nikunj Udhyog Vihar, Haryuana, 122001 Phase-5, Gurgaon, Pan: Aabcb7140C Haryana Appellant Respondent Assessee By Sh. Himanshu S. Sinha-Adv, Ms. Kanika Jain, Adv& Sh. Prashant Meharchandani, Adv Revenue By Sh. S. K. Jadhav, Cit- Dr Date Of Hearing 06/08/2025 Date Of Pronouncement 12/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Challenging The Final Assessment Order Passed By Assistant Commissioner Of Income Tax, Circle -1(1)-Gurgaon, Dated 28/06/2022 U/S254R.W. Section 143(3)/144C Of The Income Tax Act, 1961 ('Act' For Short).

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 254Section 254rSection 92C

…1 BMW India Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER BMW India Pvt. Ltd. Vs Assistant Commissioner 2nd Floor, Oberoi Centre of income Tax, Circle (1), Building No. 11, DLF Cyber HSIIDC Building, Vanijya City DLF Phase, Gurgaon, Nikunj Udhyog Vihar, Haryuana, 122001 Phase-5, Gurgaon, PAN: AABCB7140C Haryana Appellant Respondent Assessee by Sh. Himanshu S. Sinha-Adv, Ms. Kanika Jain, Adv& Sh. Prashant Meharchandani, Adv Revenue by Sh. S. K. Jadhav, CIT- DR Date of Hearing 06/0…

ROLLS-ROYCE INDIA PRIVATE LIMITED ,DELHI vs. DCIT TP 3(2)(1), DELHI

The appeal is allowed as indicated above

ITA 252/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Jul 2025AY 2017-18

Bench: Shri Ramit Kochar & Shri Sudhir Pareek

For Appellant: Shri Nikhil Tiwari, AdvFor Respondent: Shri S.K. Jadhav, CIT-DR
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘H’: NEW DELHI) BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 252/Del/2022 (Assessment Year- 2017-18) Rolls Royce India Pvt. DCIT, Ltd.,2nd floor, Birla Tower Vs. TP 3(2)(1), (West),25 Barakhamba Delhi. Road, New Delhi-110001. PAN No: AABCR5277Q APPELLANT RESPONDENT Assessee by : Shri Nikhil Tiwari, Adv. Revenue by : Shri S.K. Jadhav, CIT-DR Date of Hearing : 13.05.2025 Date of Pronouncement : 04.07.2025 ORDER PER SUDHIR PAREEK, JM Present appeal has been preferred by the assessee against the Final Assessment Orde…

HYUNDAI ROTEM COMPANY-INDIAN PROJECT OFFICES,NEW DELHI vs. ACIT, INT. TAXATION, CIRCLE-2(1)(1), NEW DELHI

In the result appeal of the assessee is allowed

ITA 2027/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Nov 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Vimal Kumarhyundai Rotem Acit Company Indian Project International Taxation, Offices Vs. Circle2(1)(1), Room No. Unit No. 705, 706, 707 310, E-2 Block & 708 (07Th Floor), Dlf Pratyakash Kar Tower-A, Jasola District Bhawan, Civic Centre, Centre Near Apollo Jl Nehru Marg, New Hospital, Mathura Road, Delhi New Delhi Pan:Aabck6367L (Appellant) (Respondent)

Section 13Section 143Section 143(2)Section 143(3)Section 144C(13)Section 92C

…1 Hyundai Rotem Company Indian Projects Offices IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Hyundai Rotem ACIT Company Indian Project International Taxation, Offices Vs. Circle2(1)(1), Room No. Unit No. 705, 706, 707 310, E-2 Block, & 708 (07th floor), DLF Pratyakash Kar Tower-A, Jasola District Bhawan, Civic Centre, Centre Near Apollo JL Nehru Marg, New Hospital, Mathura Road, Delhi New Delhi PAN:AABCK6367L (Appellant) (Respondent) Assessee by Ms Ananya Kapoor, Adv Respondent by Shri Z H Tanweer, CIT DR Da…

HONDA R & D (INDIA) P.LTD,GURGAON vs. ACIT, CIRCLE-10(1), NEW DELHI

In the result appeal of the assessee is allowed

ITA 1733/DEL/2022[2018-19]Status: DisposedITAT Delhi22 May 2024AY 2018-19

Bench: Shri M Balaganesh & Shri Vimal Kumarasstt. Year: 2018-19 Honda R & D (India) Vs. Acit, Circle-10(1) P. Ltd. New Delhi. Technical Centre, Plot No. 2, Sector-3, Imt Manesar, Gurgaon Haryana 122050 Pan Aabch3071N (Appellant) (Respondent)

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri Rajesh Kumar, CIT(DR)
Section 13Section 142(1)Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Asstt. Year: 2018-19 Honda R & D (India) Vs. ACIT, Circle-10(1) P. Ltd. New Delhi. Technical Centre, Plot No. 2, Sector-3, IMT Manesar, Gurgaon Haryana 122050 PAN AABCH3071N (Appellant) (Respondent) Assessee by: Shri Nageswar Rao, Advocate Ms. Viyushti Aggarwal, Advocate Department by: Shri Rajesh Kumar, CIT(DR) Date of Hearing: 29.04.2024 Date of 22.05.2024 pronouncement: O R D E R PER VIMAL KUMAR, JM The appeal is against order dated 30.06.2022 passed under section 14…

HAIER APPLIANCES INDIA PRIVATE LIMITED,DELHI vs. DCIT, IT & TP DELHI 2(1)(1), NEW DELHI

In the result the appeal of the assessee in ITA No

ITA 417/DEL/2022[2017-148]Status: DisposedITAT Delhi17 Oct 2023AY 2017-148

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 143(3)Section 254Section 92BSection 92F

…ar. Time and place of dispatch has to be in accordance with the provisions of Section 13 of the Information Technology Act, 2000. This provision was examined and interpreted by the Hon'ble Supreme Court in the case of G.S. Chatha Rice Mills and Another 2021 2 SCC 209 at page 263 Para 85 of the order which reads as under: “85. Section 13 of the Information Technology Act, 2000 contains provisions for the time and place of the dispatch and receipt of electronic records. It reads as follows: "13. Time and place of dispatch and receipt of electronic record - (1) Save as otherwise agreed to between the originator…

Union of India v. G. S. Chatha Rice Mills (2 SCC 209) — Cited in 9 Judgments | BharatTax