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Documents citing National Thermal Power Co. Ltd. vs Commissioner Of Income Tax on 4 December, 1996

Bhuwaneshwar Shukla, Bhilai,Durg vs Income Tax Officer, Ward-1(3), Bhilai, ... on 6 August, 2025

In backdrop of aforesaid observations and decision in the case of The Income Tax Officer-4(1) vs. M/s. Bhagyaarna Gems & Jewellery Pvt. Ltd (supra), I am of the firm conviction that in absence of any order of transfer passed by the Pr. CIT, Raipur u/s.127(2) of the Act, which was the very foundation for transferring the case of the assessee from ITO-1(1), Bhilai to ITO- Kawardha, who finally had framed the assessment vide his order u/s.143(3) / 147 of the Act, dated 21.12.2018, consequently, the impugned assessment framed, dehors an order of transfer u/s.127 of the Act is liable to be quashed and I do so.
Income Tax Appellate Tribunal - Raipur Cites 40 - Cited by 0 - Full Document

Bhuwaneshwar Shukla, Bhilai,Durg vs Income Tax Officer, Ward-1(3), Bhilai, ... on 6 August, 2025

In backdrop of aforesaid observations and decision in the case of The Income Tax Officer-4(1) vs. M/s. Bhagyaarna Gems & Jewellery Pvt. Ltd (supra), I am of the firm conviction that in absence of any order of transfer passed by the Pr. CIT, Raipur u/s.127(2) of the Act, which was the very foundation for transferring the case of the assessee from ITO-1(1), Bhilai to ITO- Kawardha, who finally had framed the assessment vide his order u/s.143(3) / 147 of the Act, dated 21.12.2018, consequently, the impugned assessment framed, dehors an order of transfer u/s.127 of the Act is liable to be quashed and I do so.
Income Tax Appellate Tribunal - Raipur Cites 40 - Cited by 0 - Full Document

Shri Gunjan Kumar Bihani, ... vs Income Tax Officer, Ward-3 (4), Raipur, ... on 5 August, 2025

In backdrop of aforesaid observations and decision in the case of The Income Tax Officer-4(1) vs. M/s. Bhagyaarna Gems & Jewellery Pvt. Ltd (supra), I am of the firm conviction that in absence of any order of transfer passed by the Pr. CIT, Raipur u/s.127(2) of the Act, which was the very foundation for transferring the case of the assessee from ITO-1(1), Raipur to ITO-
Income Tax Appellate Tribunal - Raipur Cites 38 - Cited by 0 - Full Document

Mr. M.Ramesh, Chikkaballapur vs Income-Tax Officer,Ward-1, ... on 15 March, 2018

PURE QUESTION OF LAW RAISED FOR THE FIRST TIME The appellant begs to submit the under mentioned grounds of appeal which were not urged specifically in the grounds of appeal before the first appellate authority. These grounds do not involve any investigation of any facts otherwise on the record of the department and therefore, it is prayed that the grounds may kindly be admitted and disposed off on merits for the advancement of substantial cause of justice. Reliance is placed on the decision of the Hon'ble Apex Court in the case of National Thermal Power Co. Ltd. Vs. CIT, reported in 229 ITR 383 and on the decision of Mysore High Court in the case of GundathurThimmappa& Sons vs. CIT, reported in 70 ITR 70.
Income Tax Appellate Tribunal - Bangalore Cites 10 - Cited by 0 - Full Document

Dcit, Bangalore vs Sri. K.R. Venkatesh Gowda/S, Bangalore on 24 April, 2019

PRAYER FOR ADMITTING ADDITIONAL GROUNDS OF APPEAL The appellant begs to submit the under mentioned additional grounds of appeal which were not urged specifically before the learned Commissioner of Income-tax [Appeals] due to inadvertence. The additional grounds raised do not involve any investigation of any facts otherwise on the record of the department and are also pure questions of law, it is prayed that the additional grounds may kindly be admitted and disposed off on merits for the advancement of substantial cause of justice Reliance is placed on the decision of the Hon'ble Apex Court in the case of National Thermal Power Co. Ltd. Vs. CIT reported in 229 ITR 383.
Income Tax Appellate Tribunal - Bangalore Cites 8 - Cited by 0 - Full Document

Shri Bharat Patel, Raipur,Raipur vs Income Tax Officer, Ward-2(2), Raipur, ... on 22 July, 2025

In so far the reliance placed by the Ld. Sr. DR on the judgment of the Hon'ble Apex Court in the case of DCIT (Exemption) & Ors. Vs. Kalinga Institute of Industrial Technology (supra), wherein, the conduct of the assessee was determined while accepting or non-accepting the jurisdiction by way of participation in the proceedings, the word "participating" in this present context should not be construed in any manner given the text of the said decision to prevent the right of the assessee for challenging any legal issue including the issue of jurisdiction before any appellate forum as had been held by the Hon'ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (1998) 229 ITR 383 (SC).
Income Tax Appellate Tribunal - Raipur Cites 20 - Cited by 0 - Full Document

Mbs Impes Private Limited, Hyderabad vs Dy. Commissioner Of Income Tax , Central ... on 4 January, 2022

12,36,47,554/-. On perusal of the assessment order, the AO has mentioned at para No. 2 that notice u/s 143(2) had been issued on 18/11/2011, which is beyond the prescribed time. Therefore, the notice issued u/s 143(2) is not a valid in the eyes of the Income tax law. Therefore, following the conclusions drawn in ITA No. 330/Hyd/2018 in the case of MBS Impex Pvt. Ltd., (supra) , we hold that the entire assessment framed by the AO is void -ab-initio for non-issuance and serving of a notice u/s 143(2) of the Act to the assessee, in this case also.
Income Tax Appellate Tribunal - Hyderabad Cites 32 - Cited by 0 - Full Document
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