Union Public Service Commission v. Bibhu Prasad Sarangi and Ors.

4 SCC 516Reported decision2021#1301 most cited

What is Union Public Service Commission v. Bibhu Prasad Sarangi and Ors. authority for?

Reasons constitute the soul of any judicial or quasi-judicial decision. Assessing Officers, including the CPC, must pass reasoned orders and not act arbitrarily or summarily when issuing intimations under Section 143(1) of the Income-tax Act.

87

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Union Public Service Commission v. Bibhu Prasad Sarangi · 4 SCC 516 · Section 143(1) · Section 143(1)(a) · reasoned orders · quasi-judicial decisions · natural justice · arbitrary assessment · Assessing Officer CPC · application of mind · intimation under Section 143(1)

Sections most often in play

Section 143(1)Section 115BBFSection 115BBF(3)Section 139(1)Section 154Section 194JSection 234ASection 234B

Issues it is cited on

section 143(1)(a)(iii)section 44ab(a)section 143(1)(a)(i)processing under section 143(1)section 143(1)(a)(iv)section 36(l)(va)section 10aasection 36(l)section 44asection 143(1)(a)section 36(1)(va)section 271(l)

Judgments citing Union Public Service Commission v. Bibhu Prasad Sarangi and Ors.

SURENDRA HIMMATLAL SHAH ,MUMBAI vs. DY. CIT, 8(2)(1), MUMBAI

ITA 8536/MUM/2025[2024-25]Status: DisposedITAT Mumbai09 Mar 2026AY 2024-25

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH (Accountant Member)

For Appellant: Shri Gopal Sharma &For Respondent: Shri Bhagirath Ramawat
Section 115Section 115BSection 139(1)Section 143(1)

…ning for coming to the decision taken by the quasi judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: ….. Reasons constitute th…

AUDREY BERNICE ROY,VISAKHAPATNAM vs. INCOME TAX OFFICER, VISAKHAPATNAM

ITA 494/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble

Section 143(1)Section 143(1)(a)Section 154Section 194JSection 44A

…o Rs. 14,28,837/- when compared to Income of Rs. 14,16,609/- shown in intimation u/s 143(1)(a) arbitrarily, hence void ab-initio. The same observations were made by Hon'ble Supreme Court Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. 7. HIGH PITCHED ASSESSMENT PASSED ON MERE SUSPICION: The Ld AO-CPC has erred in not applying his mind and passed the impugned erroneous order/intimation u/s 143(1) summarily on suspicion & in arbitrary manner. Therefore, the assessment fails and void ab-initio. 8. Principles of Natural Justice violated: 8.1 Ld AO-CPC has erred in not following the…

ABBOTT HEALTHCARE PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), MUMBAI

In the result, Ground No. 3 with its Sub-Grounds is allowed for statistical purposes

ITA 2756/MUM/2024[2019-20]Status: DisposedITAT Mumbai23 Sept 2024AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalabbott Healthcare Pvt. Ltd. 3, Corporate Park, Sion Trombay Road, Mumbai - 400 071 Pan: Aaack3935D ..... Appellant Vs. Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ..... Respondent & Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ...... Appellant Vs.

For Appellant: Shri Madhur Agrawal, Ld. ARFor Respondent: Shri Manoj Kumar Sinha, Ld. DR
Section 143(1)Section 250Section 43B

…ning for coming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: …..Reasons constitute the…

M/S. JAI ENTERPRISES,RAIPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALURU

In the result the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 107/RPR/2021[2019-20]Status: DisposedITAT Raipur28 Nov 2023AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.107/Rpr/2021) (Assessment Year: 2019-20)

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.107/RPR/2021) (Assessment Year: 2019-20) M/s Jai Enterprises, V Assistant Director of Income Tax, HIG-25, Shailendra Nagar, s Centralized Processing Center (CPC), Raipur (C.G.)- 492001 Income Tax Department, Bangaluru (KAR)-560500 PAN: AAEFJ0514A (अपीलाथ"/Appellant) (""यथ" / Respondent) . . िनधा"रती क" ओर से /Assessee by : Shri Nikhilesh Begani, CA राज"व क" ओर से /Revenue by : Shri Satya Pr…

PRADEEP KUMAR DHURVE,DURG vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 1(1), BHILAI, BHILAI

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 302/RPR/2023[2018-19]Status: DisposedITAT Raipur23 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 302/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 Pan : Aanpd6067H

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon’ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon’ble Justice Chandrachud, Hon’ble Supreme Court has made the following observations: ….. …………Reasons constitut…

BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

ITA 60/RPR/2023[2019-20]Status: DisposedITAT Raipur07 Nov 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 36(1)(va)Section 43Section 43B

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon’ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon’ble Justice Chandrachud, Hon’ble Supreme Court has made the following observations: ….. …………Reasons constitut…

BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

ITA 59/RPR/2023[2018-19]Status: DisposedITAT Raipur07 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 36(1)(va)Section 43Section 43B

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon’ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon’ble Justice Chandrachud, Hon’ble Supreme Court has made the following observations: ….. …………Reasons constitut…

PADMA DHURWAY, DURG,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, DURG

ITA 272/RPR/2023[2018-19]Status: DisposedITAT Raipur25 Oct 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 272/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Padma Dhurway, Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001. Pan : Aarpd5814C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 272/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Padma Dhurway, Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001. PAN : AARPD5814C .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 16.10.2023 घोषणा क" तार…

BHUNESHWAR PRASAD SAHU, BALODA BAZAR,RAIPUR vs. INCOME TAX OFFICER, WARD- BHATAPARA, BHATAPARA

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 109/RPR/2023[2019-20]Status: HeardITAT Raipur04 Sept 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.109/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Bayps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.109/RPR/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) PAN : BAYPS7721N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.08.2023 घोषणा क" तार"ख / Date of Pronouncement :…

GURMEET SINGH HORA, RAIPUR,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 45/RPR/2023[2018-19]Status: DisposedITAT Raipur03 Aug 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 45/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Gurmeet Singh Hora A-1, Sai Nagar, Raipur (C.G.) Pan : Aaoph6268D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Centralized Processing Center (Cpc), Bengaluru ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 36(1)(va)Section 43B

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon’ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon’ble Justice Chandrachud, Hon’ble Supreme Court has made the following observations: ….. …………Reasons constitut…

RISHABH METALS AND CHEMICALS PVT. LTD.,MUMBAI vs. CPC, DCIT -CIR 1(3)(1), MUMBAI

In the result, appeal of the Assesses is partly allowed

ITA 775/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2023AY 2020-21

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blerishabh Metals & Chemicals V. Dcit-Circle -1(3)(1) Private Limited Aayakar Bhavan, M.K. Road 4Th Floor, Eross Theatre Bldg Mumbai - 400020 Jt Road, Churchgate Mumbai - 400020 Pan: Aaacr2214E (Appellant) (Respondent) Assessee Represented By : None Department Represented By : Shri P.D. Chougule

Section 139(1)Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)

…f objection raised by appellant has to be a speaking order. Soul of quasi-judicial decision is in the reasoning for arriving to a particular decision. The honorable SUPREME COURT in the matter of UNION PUBLC SERVICE COMMISSION VS BIBHU PRASAD SARANGI". (2021) 4 SCC 516, has observed the same views, though these observations are in context of judicial officers, these observations will be equally applicable to the decisions by quasi-judicial officers like assessing officer CPC. “In the inimitable words of HONORABLE JUSTICE CHADRACHUD, HONORABLE SUPREME COURT has observed" ---Reasons constitute the soul of a judicia…

SATPAL SINGH SANDHU,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed in terms of my aforesaid observations

ITA 4/RPR/2023[2019-20]Status: DisposedITAT Raipur11 May 2023AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 04/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 Pan : Cseps7315E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Nitin Goyal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)

…cer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon’ble Supreme Court, 17 Satpal Singh Sandhu Vs. DCIT, Circle-1(1), Raipur in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi-judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon’ble Justice Chandrachud, Hon’ble Supreme Court has made the following observations: ….. …………Reasons constitut…

HIMANSHU GUPTA,JAIPUR vs. ITO WARD-6(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 253/JPR/2021[2017-18]Status: DisposedITAT Jaipur01 May 2023AY 2017-18

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Ms. Shivangi Samdhani,CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 10(16)Section 143Section 143(1)Section 154

…ning for coming to the decision taken by the quasi judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon’ble Justice Chandrachud, Hon’ble Supreme Court has made the following observations: 6 HIMANSHU GUPTA VS ITO,…

M/S. NIRMAL ENVIRO SOLUTIONS PRIVATE LIMITED,BENGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, both the appeals filed by different assessees are partly allowed for statistical purposes

ITA 1154/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Jan 2023AY 2019-20

Bench: Shri Chandra Poojarishri Panati Vidyanath Reddy Vs Acit, Circle - 4(3)(1) 10, 32Nd Main, 5Th Cross Bengaluru Dollars Colony, Btm Layout 1St Stage, Bengaluru 560068 Pan – Afmpr3580F (Appellant) (Respondent) M/S. Nirmal Enviro Solutsions P. Ltd. Vs Acit, Circle - 3(1)(1) 26, 9Th Cross, 16Th Main Bengaluru Btm Layout, 1St Stage Bengaluru 560068 Pan – Aadcn1064H (Appellant) (Respondent) Assessee By: Miss Sunaiana Bhatia, Ca Revenue By: Shri Ganesh R. Ghale, Standing Counsel Date Of Hearing: 18.01.2023 Date Of Pronouncement: 18.01.2023 O R D E R Per: Chandra Poojari, A.M.

For Appellant: Miss Sunaiana Bhatia, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139(1)Section 143Section 143(1)Section 234ASection 36Section 36(1)(va)

…ning for coming to the decision taken by the quasi judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: Reasons constitute the so…

SRI PANATI VIDYANATH REDDY ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(3)(1), BANGALORE

In the result, both the appeals filed by different assessees are partly allowed for statistical purposes

ITA 1148/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Jan 2023AY 2019-20

Bench: Shri Chandra Poojarishri Panati Vidyanath Reddy Vs Acit, Circle - 4(3)(1) 10, 32Nd Main, 5Th Cross Bengaluru Dollars Colony, Btm Layout 1St Stage, Bengaluru 560068 Pan – Afmpr3580F (Appellant) (Respondent) M/S. Nirmal Enviro Solutsions P. Ltd. Vs Acit, Circle - 3(1)(1) 26, 9Th Cross, 16Th Main Bengaluru Btm Layout, 1St Stage Bengaluru 560068 Pan – Aadcn1064H (Appellant) (Respondent) Assessee By: Miss Sunaiana Bhatia, Ca Revenue By: Shri Ganesh R. Ghale, Standing Counsel Date Of Hearing: 18.01.2023 Date Of Pronouncement: 18.01.2023 O R D E R Per: Chandra Poojari, A.M.

For Appellant: Miss Sunaiana Bhatia, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139(1)Section 143Section 143(1)Section 234ASection 36Section 36(1)(va)

…ning for coming to the decision taken by the quasi judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: Reasons constitute the so…

ITEK PACKZ,BANGALORE vs. INCOME TAX OFFICER, WARD-3(2)(4), BANGALORE

In the result, both the appeals filed by different assessees are partly allowed for statistical purposes

ITA 995/BANG/2022[2020-21]Status: DisposedITAT Bangalore28 Dec 2022AY 2020-21

Bench: Shri Chandra Poojariassessment Year: 2020-21

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Ganesh R. Gale, Standing Counsel for Department
Section 139(1)Section 143(1)Section 244ASection 250Section 36(1)(va)

…ITA No.995 & 1079/Bang/2022 Itek Packz, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2020-21 Itek Packz 11 & 12, Kanakapura Road M Vishveshwaraiah Indl Layout Avalahalli Village Vs. ITO Ward-3(2)(4) Bangalore 560 062 Bangalore PAN NO : AAEFI1806N APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, A.R. Respondent by : Shri Ganesh R. Gale, Standing Counsel for Department Assessment Year: 2019-20 Mass Fab Technologies 151/9, Ittamadum, Ward No.22, Near to Amrita Engineering College ADIT Bidadi Industrial Area Vs…

MASS FAB TECHNOLOGIES,BANGALORE vs. CIT(APPEALS), BANGALORE

In the result, both the appeals filed by different assessees are partly allowed for statistical purposes

ITA 1079/BANG/2022[2019-20]Status: DisposedITAT Bangalore28 Dec 2022AY 2019-20

Bench: Shri Chandra Poojariassessment Year: 2020-21

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Ganesh R. Gale, Standing Counsel for Department
Section 139(1)Section 143(1)Section 244ASection 250Section 36(1)(va)

…ITA No.995 & 1079/Bang/2022 Itek Packz, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2020-21 Itek Packz 11 & 12, Kanakapura Road M Vishveshwaraiah Indl Layout Avalahalli Village Vs. ITO Ward-3(2)(4) Bangalore 560 062 Bangalore PAN NO : AAEFI1806N APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, A.R. Respondent by : Shri Ganesh R. Gale, Standing Counsel for Department Assessment Year: 2019-20 Mass Fab Technologies 151/9, Ittamadum, Ward No.22, Near to Amrita Engineering College ADIT Bidadi Industrial Area Vs…

M/S. GARUDA SECURITY SERVICES,BANGALORE vs. ITO, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee are dismissed

ITA 1052/BANG/2022[2019-20]Status: DisposedITAT Bangalore15 Dec 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1051 & 1052/Bang/2022 Assessment Year: 2018-19 & 2019-20

For Appellant: Shri Raghavendra Chakravarthy, A.RFor Respondent: Smt. Priyadarshini Besaganni, D.R
Section 143(1)Section 154Section 36Section 36(1)(va)

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon‟ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasijudicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon‟ble Justice Chandrachud, Hon‟ble Supreme Court has made the following observations: “.....Reasons constitute…

M/S. GARUDA SECURITY SERVICES,BANGALORE vs. ITO, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee are dismissed

ITA 1051/BANG/2022[2018-19]Status: DisposedITAT Bangalore15 Dec 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1051 & 1052/Bang/2022 Assessment Year: 2018-19 & 2019-20

For Appellant: Shri Raghavendra Chakravarthy, A.RFor Respondent: Smt. Priyadarshini Besaganni, D.R
Section 143(1)Section 154Section 36Section 36(1)(va)

…oming to the decision taken by the quasi-judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon‟ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasijudicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon‟ble Justice Chandrachud, Hon‟ble Supreme Court has made the following observations: “.....Reasons constitute…

M/S/ P.R. PACKING SERVICE ,MUMBAI vs. ASSISTANT COMM. OF INCOME TAX-25(3) , MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2376/MUM/2022[2019-20]Status: DisposedITAT Mumbai07 Dec 2022AY 2019-20

Bench: Us, The Only Effective Issue To Be Decided In This Appeal Is As To Whether The Ld.Cit(A) Was Justified In Upholding The Action Of The Adit-Cpc Bangalore In Making Disallowance Of Employees Contribution To Provident

Section 139Section 139(1)Section 142Section 143Section 143(1)Section 143(1)(a)

…ning for coming to the decision taken by the quasi judicial officer. While on this aspect of the matter, we may usefully refer to the observations made by the Hon'ble Supreme Court, in the case of Union Public Service Commission v. Bibhu Prasad Sarangi [2021] 4 SCC 516. While these observations are in the context of the judicial officers, these observations will be equally applicable to the decisions by the quasi judicial officers like us as indeed the Assessing Officer CPC. In the inimitable words of Hon'ble Justice Chandrachud, Hon'ble Supreme Court has made the following observations: ..... Reasons constitute…

Showing 1–20 of 87 · Page 1 of 5

Union Public Service Commission v. Bibhu Prasad Sarangi and Ors. (4 SCC 516) — Cited in 87 Judgments | BharatTax