Vishwanath Prasad Bhagwati Prasad v. CIT

202 ITR 469High Court1993#10324 most cited

What is Vishwanath Prasad Bhagwati Prasad v. CIT authority for?

When an assessment order is vacated due to an irregularity, proceedings are restored to the stage before the error, allowing the Assessing Officer to reconsider the matter afresh.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2010 to 2025.

Also referred to as

Vishwanath Prasad Bhagwati Prasad v. CIT · assessment restored · irregularity intervened · vacate assessment order · afresh assessment · Section 143(2) · Section 132 · Section 142(1) · Section 143(3)

Sections most often in play

Section 143(2)Section 132Section 132(4A)Section 142(1)Section 143(3)Section 145(3)Section 153ASection 153C

Issues it is cited on

section 292ccsection 136warrant of authorisationsection 142(2)percentage completion methodsection 292csection 48section 132(4a)section 69binterest u/s 234asatisfaction notesection 292

Judgments citing Vishwanath Prasad Bhagwati Prasad v. CIT

Anshu Sahai (HUF), Jaipur vs. ACIT, Central Circle

ITA 468/JPR/2025[2018-19]Status: DisposedITAT Jaipur03 Nov 2025AY 2018-19
For Appellant: Sh. Rajeev Sogani, CA &For Respondent: Sh. Sanjay Dhariwal, CIT-DR
Section 115BSection 132Section 133ASection 139Section 153CSection 153D

…order assailed by virtue of its inherent defects is vacated but the proceedings are not terminated They will stand restored to the stage before the order was passed. This position is well-settled in law 24. In Vishwanath Prasad Bhagwati Prasad v. CIT (1993) 202 ITR 469 (All), the assessment was completed without taking recourse to section 1448 when admittedly that section was attracted on the facts of that case. Two questions were raised for consideration of this Court Firstly, whether non-compliance of section 1448 was only a procedural lapse and secondly, whether the Tribunel was justified in upholding t…

Asst. Commissioner of Income Tax, Circle-9(1), Hyderabad vs. Vedula Venkata Ramana, Hyderabad

In the result, appeal filed by the Revenue is partly allowed

ITA 1555/HYD/2017[2014-15]Status: DisposedITAT Hyderabad25 Jul 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.1555/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2014-15) Acit Vs. Shri Vedula Venkata Circle 9 (1) Ramana, Hyderabad Hyderabad Pan:Abhpv1213E (Appellant) (Respondent) राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit (Dr) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca सुनवाई की तारीख/Date Of Hearing: 30/06/2025 & 18/07/2025 घोषणा की तारीख/Pronouncement: 25/07/2025 आदेश/Order

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Narender Kumar Naik, CIT (DR)

…dated 21st Mach, 2023 D) Hon'ble Madras High Court in the case of Home Finders Housing Ltd vs. Income Tax Officer reported in (2018) 404 ITR 611 (Mad.) E) Hon'ble Allahabad High Court in the case of Vishwanath Prasad Bhagwati Prasad vs. CIT reported in (1993) 202 ITR 469. 5. Thus, the learned DR has submitted that the order of the learned CIT (A) is not sustainable in law and liable to be set aside and the order of the Assessing Officer to be restored. 6. On the other hand, the learned AR has submitted that as per instruction No.5 of 2016 as well as dated 30/11/2017, it is mandatory that after conversion of limi…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1, Udiapur, Udaipur

ITA 709/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 May 2025AY 2016-17

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 145(3)Section 153ASection 234ASection 250

…to the authority against whose decision the appeal is preferred to dispose of the whole or any part of the matter afresh unless forbidden from doing so by the statue. (Kapur chandShrimal(supra)). It was upheld in Vishwanath Prasad Bhagwati Prasad v. CIT[1993]202 ITR 469 (All.), Tribunal in restoring the assessment to the ITO with directions to consider the matter afresh from the stage where the irregularity intervened, and was relied upon in Bhagwat Prasad (supra). Dated :25.03.2025 In continuation of the earlier written submissions dated 24.02.2025 it is submitted that the rejection of the books of accounts is…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1 Udaipur, Udaipur

ITA 708/JODH/2024[2015-16]Status: DisposedITAT Jodhpur26 May 2025AY 2015-16
Section 132Section 145(3)Section 153ASection 234ASection 250

…to the authority against whose decision the appeal is preferred to dispose of the whole or any part of the matter afresh unless forbidden from doing so by the statue. (Kapur chandShrimal(supra)). It was upheld in Vishwanath Prasad Bhagwati Prasad v. CIT[1993]202 ITR 469 (All.), Tribunal in restoring the assessment to the ITO with directions to consider the matter afresh from the stage where the irregularity intervened, and was relied upon in Bhagwat Prasad (supra). Dated :25.03.2025 In continuation of the earlier written submissions dated 24.02.2025 it is submitted that the rejection of the books of accounts is…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT- Central Circle-1 Udiapur, Udaipue

ITA 707/JODH/2024[2014-15]Status: DisposedITAT Jodhpur26 May 2025AY 2014-15
Section 132Section 145(3)Section 153ASection 234ASection 250

…to the authority against whose decision the appeal is preferred to dispose of the whole or any part of the matter afresh unless forbidden from doing so by the statue. (Kapur chandShrimal(supra)). It was upheld in Vishwanath Prasad Bhagwati Prasad v. CIT[1993]202 ITR 469 (All.), Tribunal in restoring the assessment to the ITO with directions to consider the matter afresh from the stage where the irregularity intervened, and was relied upon in Bhagwat Prasad (supra). Dated :25.03.2025 In continuation of the earlier written submissions dated 24.02.2025 it is submitted that the rejection of the books of accounts is…

Pr. Commissioner of Income Tax -7 vs. Sumitomo Corporation India (P) Ltd

ITA/52/2023HC Delhi02 Sept 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

…oys P. Ltd. v. CIT, [1985] 152 ITR 220 (Kar), Ashok Kumar (K.) v. CIT, [1986] 162 ITR 543 (Kar), Joseph Kuruvila v. CIT, [1989] 179 ITR 139 (Ker), Des Raj Kul Bhushan v. CIT, [1989] 180 ITR 297 (P&H) and Vishwanath Prasad v. Bhagwati Prasad v. CIT, [1993] 202 ITR 469 (All). 20. As for the decisions relied on by learned counsel for the assessee, the decision of the Supreme Court in the case of Dhadi Sahu, [1993] 199 ITR 610 is clearly distinguishable in that it deals with altogether a different situation and does not advance the case of the assessee. The observations of the court that no litigant has any…

The Pr. Commissioner of Income Tax -6 vs. Maruti Suzuki India Ltd

ITA/995/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…oys P. Ltd. v. CIT, [1985] 152 ITR 220 (Kar), Ashok Kumar (K.) v. CIT, [1986] 162 ITR 543 (Kar), Joseph Kuruvila v. CIT, [1989] 179 ITR 139 (Ker), Des Raj Kul Bhushan v. CIT, [1989] 180 ITR 297 (P&H) and Vishwanath Prasad v. Bhagwati Prasad v. CIT, [1993] 202 ITR 469 (All). 20. As for the decisions relied on by learned counsel for the assessee, the decision of the Supreme Court in the case of Dhadi Sahu, [1993] 199 ITR 610 is clearly distinguishable in that it deals with altogether a different situation and does not advance the case of the assessee. The observations of the court that no litigant has any…

The Pr. Commissioner of Income Tax -6 vs. Microsoft India ( R & D) Pvt. Ltd

ITA/993/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…oys P. Ltd. v. CIT, [1985] 152 ITR 220 (Kar), Ashok Kumar (K.) v. CIT, [1986] 162 ITR 543 (Kar), Joseph Kuruvila v. CIT, [1989] 179 ITR 139 (Ker), Des Raj Kul Bhushan v. CIT, [1989] 180 ITR 297 (P&H) and Vishwanath Prasad v. Bhagwati Prasad v. CIT, [1993] 202 ITR 469 (All). 20. As for the decisions relied on by learned counsel for the assessee, the decision of the Supreme Court in the case of Dhadi Sahu, [1993] 199 ITR 610 is clearly distinguishable in that it deals with altogether a different situation and does not advance the case of the assessee. The observations of the court that no litigant has any…

Commissioner of Income Tax vs. Kuber Tobacco Products Pvt Ltd

The appeal stands disposed of

ITA/1159/2010HC Delhi06 Oct 2010

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

Section 143(2)Section 158Section 292Section 2g

…and thc interpretation of a machinery provision, a large number of judgmcnts \,verc cited, including the following: - D CIf vs. Shruwon l(umtr, 210 ITR 886 (SC); 2) Associatecl Cement Co.. Ltd. vs. CTO, 48 STC 466 (SC); 3) Vishwansth Prsssd Bltugwati Prostd, 202 ITR 469 (AII); Sant Bobo Mohon Singh vs. CIT, 90ITR 197 (All); Kopwrchond Shrimal vs. CIT' 131 ITR 451 (SC); 4) s) ITA No. lI59/2010 Page 5 of 17 6) Rasikkomani vs. CIT, 203 ITR 848 (Bom); 7) Jai Prakash Singh vs. CIT' 219 IfR !37 (SC); and S) CWT vs. Mtur Bahsdur Singh, 208 ITR 658 (Roi.). 7. The Tribunal after considering the rival submissions of t…

Commissioner of Income Tax vs. Kuber Tobacco Products Pvt Ltd

The appeal stands disposed of

ITA - 1161 / 2010HC Delhi06 Oct 2010
Section 132ASection 143(2)Section 158BSection 292

…e interpretation of a machinery provision, a large number of judgments were cited, including the following: - - 1) CIT vs. Shrawan Kumar, 210 ITR 886 (SC); - 2) Associated Cement Co. Ltd. vs. CTO, 48 STC 466 (SC); - 3) Vishwanath Prasad Bhagwati Prasad, 202 ITR 469 (All); - 4) Sant Baba Mohan Singh vs. CIT, 90 ITR 197 (All); - 5) Kapurchand Shrimal vs. CIT, 131 ITR 451 (SC); ![](_page_6_Picture_1.jpeg) - 6) Rasikkamani vs. CIT, 203 ITR 848 (Bom.); - 7) Jai Prakash Singh vs. CIT, 219 ITR 737 (SC); and - 8) CWT vs. Man Bahadur Singh, 208 ITR 658 (Raj.). - 7. The Tribunal after considering the rival subm…

Vishwanath Prasad Bhagwati Prasad v. CIT (202 ITR 469) — Cited in 10 Judgments | BharatTax