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Documents citing Krishan Prasad Singhi And Ors. vs Tax Recovery Officer-Ii (Income-Tax) ... on 1 September, 1995

Guru Prasad Sanghi,Hyderabad vs Income Tax Officer, Ward-8(1), ... on 29 October, 2025

10. Considering the aforesaid facts, we concur with the Ld. AR that as neither of the notices intimating the fixation of hearing of the appeal was delivered/dropped in the email address provided by the assessee ie., "[email protected]", but on the contrary had been delivered at unrelated email account i.e., "[email protected]", therefore, the assessee for no fault on his part had remained divested of an opportunity of participating in the appellate proceedings and had suffered an ex-parte dismissal of his appeal. We are unable to persuade ourselves to 6 ITA No. 1346/Hyd/2025 Guru Prasad Sanghi vs. ITO subscribe to the dismissal of the present appeal in the backdrop of the aforesaid facts, and, thus, set aside the matter to the file of the CIT(A) with a direction to readjudicate the appeal. Needless to say, CIT(A) shall afford a reasonable opportunity of being heard to the assessee in the course of the set-aside proceedings.
Income Tax Appellate Tribunal - Hyderabad Cites 7 - Cited by 0 - Full Document

Eldyne Electro Systems Pvt. Ltd. & Anr vs Union Of India & Ors on 14 December, 2021

From the decision of the Hon'ble Supreme Court passed in State of Punjab vs. Amar Singh Harika and Dulu Devi vs. State of Assam and others and followed by this Hon'ble Court at Calcutta in Krishna Prasad Singh and others vs. Tax Recovery Officer-II (Income Tax and others), Serajuddin & Co. vs. The State of Orissa and Ors. and Pankaj Panwar Vs. Lalit Kala Akademi and the Hon'ble Madras High Court in Community Action for Rural Development vs. the Secretary, Ministry of Women and Child Development and Chairmen of Rashtriya Kosh, it is clear that for the purpose of deciding whether facts averred by the Writ Petitioner would or would not constitute a part of the cause of action, it has to considered whether such facts constitute material essential and integral part of the cause of action. In order to maintain a Writ Application the petitioner has to establish within the territorial limits of the Court's jurisdiction prima facie a legal right claimed by him has been either infringed or is threated to be infringed by the Respondents. Such infringement may take place by causing him actual injury or threat thereof. For giving rise to a cause of action for filing Writ Petition what is material is whether or not within the 16 territorial limits of the said High Court there has been any proximate or direct effect upon the petitioner.
Calcutta High Court (Appellete Side) Cites 15 - Cited by 0 - Full Document

Eldyne Electro Systems Pvt. Ltd. & Anr vs Union Of India & Ors on 31 August, 2021

The next decision relied upon by the counsel for the petitioners is that of a Single Bench of this court in the case of Krishan Prasad Singhi & Ors. vs. Tax Recovery Officer-II (Income Tax) & Ors. reported in (1996) 2 CAL LT 115. In the said case, the coordinate Bench of this court was concerned with the transfer of a file of assessment from Jaipur to Kolkata. The shares that were attached were at Calcutta. The order of attachment was passed at Calcutta. The recovery proceedings were initiated by the authorities in Calcutta. The pendency of the reference at Rajasthan therefore could not give exclusive jurisdiction to Rajasthan. An integral part of the cause of action of the petitioner in fact arose in Calcutta. The said decision is therefore distinguishable on facts.
Calcutta High Court (Appellete Side) Cites 18 - Cited by 0 - R Mantha - Full Document
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