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Documents citing Kalyan Kumar Ray vs Commissioner Of Income Tax, West ... on 6 August, 1991

B. P. Singh vs Deputy Commissioner Of Income Tax on 24 July, 1998

14. Similarly, same view was upheld by the Hon'ble Supreme Court in the case of Kalyan Kumar Ray v. CIT (supra). In that case also, one loose sheet containing computation of tax payable was accompanying assessment order though not signed and Supreme Court held that "In our opinion, therefore, learned counsel for the petitioner is right in his statement that Income Tax Officer has to determine by an order in writing, not only the total income but also the net sum which will be payable by the assessee for the assessment year in question and that the demand notice under section 156 has to be issued in consequence of such an order."
Income Tax Appellate Tribunal - Delhi Cites 24 - Cited by 0 - Full Document

Ito Ward-51(5), Delhi vs Ramesh Chander Rajput , Delhi on 3 May, 2024

As per law, notice of demand can only be issued once the Assessment order is drafted and signed by the Assessing Officer and not prior to that otherwise, the validity of the Notice of Demand will be vitiated. Reliance is placed on Kallyan Kumar Ray V. CIT (1991) 191 ITR 634. No additions were made in the first Assessment order, but the computation and notice of demand were issued. Addition u/s 68 was only made in the Corrigendum to the Assessment Order."
Income Tax Appellate Tribunal - Delhi Cites 17 - Cited by 0 - Full Document

District Excise Officer, ... vs Income Tax Officer on 21 January, 2000

Order : "Order though not specifically defined normally connotes a decision having a sanction of authority. In the CPC, the word 'order' has been given special meaning in order to distinguish it from the decree. However, as understood commonly, it is equivalent to decision of the authority. As held by their Lordships of Supreme Court in the case of Kalyan Kumar Ray vs. CIT (1991) 191 ITR 634 (SC), the expression has to be understood in a wider term. To quote "even the ITNS, 150 is also a form for determination to tax payable and when it is signed or initiated by the ITO it is certainly an order in writing ........"
Income Tax Appellate Tribunal - Delhi Cites 71 - Cited by 0 - Full Document

Smt. Shashi Mangla vs Assistant Commissioner Of Income-Tax. on 10 September, 1996

7. We have given careful thought to the rival submissions of the parties. As regards the question that assessment order is illegal and without jurisdiction as computation has not been made in the body of order, we may only refer to decision of Honble Supreme Court in the case of Kalyan Kumar Ray (supra) where such plea advanced by the assessee was not accepted by their Lordships of Supreme Court. As per the headnote, their Lordships observed as under :
Delhi High Court Cites 22 - Cited by 0 - Full Document

District Excise Officer vs Income Tax Officer on 21 January, 2000

Order : "Order though not specifically defined normally connotes a decision having a sanction of authority. In the CPC, the word 'order' has been given special meaning in order to distinguish it from the decree. However, as understood commonly, it is equivalent to decision of the authority. As held by their Lordships of Supreme Court in the case of Kalyan Kumar Ray v. CIT (1991) 191 ITR 634 (SC), the expression has to be understood in a wider term. To quote "even the ITNS, 150 is also a form for determination to tax payable and when it is signed or initiated by the Income Tax Officer it is certainly an order in writing ..........
Delhi High Court Cites 71 - Cited by 3 - Full Document

Smt. Shashi Mangla vs Assistant Commissioner Of Income-Tax on 10 September, 1996

7. We have given careful thought to the rival submissions of the parties. As regards the question that assessment order is illegal and without jurisdiction as computation has not been made in the body of order, we may only refer to decision of Hon'ble Supreme Court in the case of Kalyan Kumar Ray (supra) where such plea advanced by the assessee was not accepted by their Lordships of Supreme Court. As per the headnote, their Lordships observed as under :
Income Tax Appellate Tribunal - Delhi Cites 22 - Cited by 1 - Full Document

Defsys Solutions Pvt. Ltd., New Delhi vs Acit, Central Circle-15, New Delhi on 28 March, 2024

23. The question whether demand notice is an integral part of the assessment order has been answered by the Hon'ble High Court of Gujarat in the case of CIT Vs. Purshottam Das T Patel 209 ITR 52 wherein the Hon'ble High Court has relied on the decision of the Hon'ble Supreme Court in the case of Kalyan Kumar Ray Vs. CIT 191 ITR
Income Tax Appellate Tribunal - Delhi Cites 34 - Cited by 0 - Full Document

Goldman Sachs (India) Securities ... vs Acit Cir 7 (1) (1) , Mumbai on 16 July, 2024

In Kalyan Kumar Ray v. CIT [1991] 191 ITR 634 (SC) relied upon by Shri. Nageshwar Rao, it is held that assessment is one integrated process involving not only the assessment of total income but also determination of the tax. In this case at the stage of passing the draft order, the ACIT had assessed the tax, passed a final order and also issued a demand notice.
Income Tax Appellate Tribunal - Mumbai Cites 29 - Cited by 0 - Full Document
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