Veena Devi Karnani v. ITO

410 ITR 23High Court2019#12770 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 144 Section 147 Section 148 Section 292-B

Judgments citing Veena Devi Karnani v. ITO

Achraj Singh Madhan, Gurugram vs. Income Tax Officer, Income Tax Department

Appeal of the assessee is allowed

ITA 547/DEL/2024[2012-2013 ]Status: DisposedITAT Delhi29 Dec 2025

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmam/S Achraj Singh Madhan, Vs. Commissioner Of Income H. No. 863, Sector- 46, Tax, Ward - 1(1) Jharsa Hshdc Building, Vanijya Haryana – 122003 Nikunj, Udhyog Vihar, Phase - C Gurugram Haryana – 122001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Azhpm5804A Appellant .. Respondent

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. Ajay Kumar Arora, Sr. DR

Section 144Section 147Section 148Section 292

…P a g e | 1 M/s Achraj Singh madhan (AY: 2012-13) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER M/s Achraj Singh Madhan, Vs. Commissioner of Income H. No. 863, Sector- 46, Tax, Ward - 1(1) Jharsa HSHDC Building, Vanijya Haryana – 122003 Nikunj, Udhyog Vihar, Phase - C Gurugram Haryana – 122001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AZHPM5804A Appellant .. Respondent Appellant by : Sh. M.R. Sahu, CA Respondent by : Sh. Ajay Kumar Arora, Sr. DR Date of Hearing 03.11.2025 Date of Pronouncement 29.12.2025 O R D E R PER…

ACIT, Circle-26(2), New Delhi vs. Vikram Electric Equipment P.Ltd, New Delhi

ITA 4651/DEL/2018[2009-10]Status: DisposedITAT Delhi22 Aug 2025AY 2009-10

Bench: Shir Mahavir Singh() Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 143(1)Section 143(3)Section 147Section 148Section 68

…en contain any signature of an independent witness. 14. The Ld. Counsel made reference to various judicial decisions on the issue of validity of notice through affixture as under: 1. CIT Vs. Chetan Gupta [382 ITR 613 (Del.)]; 2. Veena Devi Karnani Vs. ITO [410 ITR 23 (Del.)]; 3. Pr.CIT Vs. M/s Dart Infra Build Pvt. Ltd. [ITA No. 10/2022 dated 17.11.2023]; 4. CIT Vs. Kishan Chand [328 ITR 173 (P&H)]; 5. DCIT Vs. M/s Suruchi Foots Pvt. Ltd. [ITA No.3536/Del/2017 & CO No.115/2023 dated 22.12.2023, ITAT (Del.)]; 8 I.T.A. No. 4651/Del/2018 & CO No.74/Del/2023 6. M/s Tourism India Management Enterprises Pvt. Lt…

Shashi Kanta, Panipat vs. ITO Ward -04, Panipat

In the result, the appeal is allowed

ITA 4810/DEL/2019[2010-11]Status: DisposedITAT Delhi08 Sept 2022AY 2010-11

Bench: Shri Saktijit Deyassessment Year: 2010-11

Section 142(1)Section 144Section 147Section 148

…act, the assessment order passed under section 144 read with section 147 is invalid. In support of such contention, he relied upon the following decisions: 1. Rajkumar Jindal & Another vs. ITO , 2019 SCC OnLine ITAT 15698 2. Veena Devi Karnani v. ITO (2019) 410 ITR 23 (Delhi) (HC) 7. Learned Department Representative, drawing my attention to the report dated 31.12.2021 received from the Assessing Officer, submitted that notice issued under section 148 of the Act was validly served on the assessee. 8. I have considered rival submissions and perused the materials on record. From the report of the Assessing Offi…

Nishakar Educational Trust, Niali vs. ITO (Exemption), Bhubaneswar

In the result, appeal filed by the assessee is dismissed

ITA 133/CTK/2020[2013-14]Status: DisposedITAT Cuttack18 May 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14 Nishakar Nishakar Educational Educational Trust, Trust, Vs. Ito (Exemptions), Ito (Exemptions), At:Village Podana, Po: Kapasi, At:Village Podana, Po: Kapasi, Bhubaneswar Bhubaneswar Ps: Niali, Distl Cuttack Ps: Niali, Distl Cuttack Pan/Gir No. No.Aabtn 2929 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Ar , Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 18 /5/ 20 / 2022 Date Of Pronouncement : 18 /5 5/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A),1, Bhubaneswar Cit(A),1, Bhubaneswar In Appeal No.0450/16-17 For The Assessment Year For The Assessment Year 2013-14. 2. Shri K.K.Bal, Ld Ar Appeared On Behalf Of The Assessee & Shri K.K.Bal, Ld Ar Appeared On Behalf Of The Assessee & Shri K.K.Bal, Ld Ar Appeared On Behalf Of The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared On Behalf Of The Revenue. S.C.Mohanty, Ld Sr Dr Appeared On Behalf Of The Revenue. S.C.Mohanty, Ld Sr Dr Appeared On Behalf Of The Revenue.

For Appellant: Shri K.K.Bal, ARFor Respondent: Shri S.C.Mohanty, Sr

Section 11Section 127(2)(a)Section 12ASection 143(2)

…it shall be communicated to the Assesee. (v). When law mandates doing something in particular manner, that is the only manner permissible in law and no other made can be P a g e 5 | 20 Assessment Year : 2013-14 considered legal { Veena Devi Kami vs ITO (2019 410 ITR 23 (Delhi) para-6} (vi). In Noorul Islam Educational Trust Vs. CIT (2016) 388 ITR 489 (SC) it has been held that for transfer of case from one A.O to another (vi). In Noorul Islam Educational Trust Vs. CIT (2016) 388 1TR 489 (SC) it has been held that for transfer of case from one A.O to another A.O who are not subordinate to same commissioner the ag…

Rakesh Vaid, New Delhi vs. ITO Ward - 62(2), New Delhi

In the result, assessee’s appeal, ITA no

ITA 7821/DEL/2019[2010-11]Status: DisposedITAT Delhi08 Apr 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year: 2010-11]

Section 145(3)Section 147Section 148Section 151

…proceedings initiated under section 148 of the Act are without jurisdiction which is statutory mandate of law. Reliance in support of the aforesaid proposition is placed on the judgment of Hon’ble Delhi High Court in the case of Veena Devi Karnani reported in 410 ITR 23 wherein the Hon’ble High Court had examined that invalid service of notice vitiates the order of assessment. The relevant findings of the Hon’ble Court are extracted hereunder for the sake of convenience: “Rule 127(2) clearly states that the addresses to which a notice or summons or requisition or order or any other communication may be delivered…

Shiv Kumar Mittal, Hyderabad vs. Income Tax Officer, Ward-8(2), Hyderabad

In the result, the appeals of both the assessees are allowed

ITA 633/HYD/2018[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2009-10 Shiv Kumar Mittal, Vs. Income-Tax Officer, Hyderabad. Ward – 8(2), Hyderabad. Pan – Acipm 3813 D Appellant Respondent Assessee By: Shri Vikash Modi Revenue By: Smt. V. Aparna Date Of Hearing: 04/06/2019 Date Of Pronouncement: 30/08/2019 O R D E R Per Smt. P. Madhavi Devi, J.M. This Is An Appeal Of The Assessee For The Ay 2009-10 Against The Order Of Cit(A) – 8, Hyderabad, Dated, 16/02/2018. 2. Brief Facts Of The Case Are That The Assessee, An Individual, Had Sold A Property Situated At Kondapur Grampanchayat, Serilingampally Mandal, Rr District Vide Sale Deed No. 4100/2008 Dated 5Th June, 2008 For A Consideration Of Rs. 15,48,000/-, Whereas The Guideline Value Of The Property As Adopted By The Stamp Valuation Authority Was Rs. 50,56,000/-. Since The Assessee Did Not Offer Any Capital Gains On This Transaction To Tax, Ao Initiated Proceedings U/S 147 Of The Act By Issuing A Notice U/S 148 On 24/03/2016, Which Was Served On The Assessee By Way Of Affixture At The Last Known Address & Thereafter Notice U/S 142(1) Was Also Issued On 09/05/2016. Since There Was No Reply From The Assessee, A 2 I.T.A. No. 633/Hyd/18 Shiv Kumar Mittal, Hyd..

For Appellant: Shri Vikash ModiFor Respondent: Smt. V. Aparna

Section 142(1)Section 147Section 148Section 282(1)Section 50C

…for the assessment u/s.147 and hence where there is no evidence of 10 I.T.A. No. 633/Hyd/18 Shiv Kumar Mittal, Hyd.. service of notice, that re-assessment is not valid. (iv) The decision of Hon'ble Delhi High Court in the case of Veena Devi Karnani Vs. ITO [410 ITR 23] (Del), wherein in similar facts it was held that “where the re-assessment notices were served on the other address inspite of intimation of changed address, the re-assessment proceedings are not valid and the reliance upon Section 292B of the Act is not sustainable. (v) The decision of the Hon'ble Calcutta High Court in the case of Rameshwar Sirk…

Payal Jindal, Hyderabad vs. Income Tax Officer, Ward-7(2), Hyderabad

In the result, the appeals of both the assessees are allowed

ITA 57/HYD/2019[2010-11]Status: DisposedITAT Hyderabad03 Jul 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Siddharth Toshniwala, ARFor Respondent: Smt. V. Aparna, DR

Section 143(3)Section 148Section 292BSection 50C

…a condition precedent to initiation of proceedings for the assessment u/s.147 and hence where there is no evidence of service of notice, that re-assessment is not valid. (iv) The decision of Hon'ble Delhi High Court in the case of Veena Devi Karnani Vs. ITO [410 ITR 23] (Del), wherein in similar facts it was held that “where the re-assessment notices were served on the other address inspite of intimation of changed address, the re-assessment proceedings are not valid and the reliance upon Section 292B of the Act is not sustainable. (v) The decision of the Hon'ble Calcutta High Court in the case of Rameshwar Sir…

Rajkumar Jindal, Hyderabad vs. Income Tax Officer, Ward-7(2), Hyderabad

In the result, the appeals of both the assessees are allowed

ITA 56/HYD/2019[2010-11]Status: DisposedITAT Hyderabad03 Jul 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Siddharth Toshniwala, ARFor Respondent: Smt. V. Aparna, DR

Section 143(3)Section 148Section 292BSection 50C