CHANDRESHBHAI ANANDBHAI DEVANI,ANKLESHWAR vs. THE DY.CIT, BHARUCH CIRCLE, BHARUCH

ITA 951/AHD/2014Status: DisposedITAT Surat16 November 2018AY 2005-067 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the approval for reopening the assessment under Section 151 was not properly granted as the Additional Commissioner merely signed the approval column without recording any satisfaction. Consequently, the assessments were deemed unsustainable.

What were the facts?

The Assessing Officer (AO) reopened assessments by issuing notices under Section 148 of the Income Tax Act. The assessees contended that the approval for reopening, required under Section 151, was not properly obtained as the Additional Commissioner did not record any satisfaction.

What were the issues?

Whether the reopening of assessment is valid when the approval under Section 151 lacks proper recording of satisfaction by the competent authority.

Which sections of the Income-tax Act were involved?

Section 148,Section 151

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Cases cited in this judgment(8)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER

Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbhai Anandbhai Devani ITO, Ward-3 2872/Ahd/2013 C/o.Suyog Dye Chemie P.Ltd. Bharuch. A.Y.2004-05 Plot no.6716-17, GIDC and Ankleshwar 393 002. 2005-06 PAN : ACHPD 6115 C 6-7 950 and Shri Chandrabhai Anandbhai Devani DCIT, Bharuch 951/Ahd/2014 Cir., Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and 2005-06 Ankleshwar 393 002. PAN : ACHPD 6113 E 8-9. 952 and Shri Chaturbhai Nanubhai Dudhat ITO, Ward-4 953/Ahd/2014 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. A.Y.2004-05 Plot no.C1B/7004, GIDC and 2005-06 Ankleshwar 393 001. PAN : ACHPD 6114 D

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