INCOME TAX OFFICER, GHAZIABAD vs. RAJEEV KUMAR ARORA, GHAZIABAD
What did the Tribunal hold?
The Tribunal held that the reassessment proceedings were void ab initio due to defects in the reasons recorded by the Assessing Officer and mechanical approval by the competent authority under Section 151. Consequently, the grounds raised by the Revenue on merits were not adjudicated.
What were the facts?
The Revenue appealed against the deletion of additions made towards deemed dividend under Section 2(22)(e). The assessee, however, challenged the validity of the reassessment proceedings initiated under Section 147.
What were the issues?
Whether the reassessment proceedings initiated under Section 147 were valid, considering the alleged defects in the reasons recorded and the approval process under Section 151.
Which sections of the Income-tax Act were involved?
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Cases cited in this judgment(6)Show listHide 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.
- CIT v. S. Goyanka Lime & Chemical Ltd.340 citing64 Taxmann.com 313 · 2015 · SC
- Madhya Pradesh in CIT v. S. Goyanka Lime & Chemicals Ltd.188 citing56 Taxmann.com 390 · 2015 · HC
- Sanjay Sawhney v. Principal Commissioner of Income-tax87 citing116 Taxmann.com 791 · 2020 · HC · Read judgment
- B.R. Bamasi v. CIT76 citing83 ITR 223 · 1972 · HC
- Pr.CIT v. Pioneer Tour Planner (P.) Ltd.76 citing465 ITR 356 · 2024 · HC
- ACIT v. Bharti Axa Life Insurance Co. Ltd.13 citing128 Taxmann.com 23 · 2021 · ITAT
Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI
Before: SHRI M. BALAGANESH & SHRI VIMAL KUMAR
PER M. BALAGANESH, A. M.: These are the appeals in ITA Nos. 622, 641, 698 & 642/Del/2024 for 1. AYs. 2013-14 to 2015-16 and 2017-18 arise out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 11.01.2024 for AY 2013-14, 18.12.2023 for AY 2014-15, 11.01.2024 for AY 2015-16 and 18.12.2023 for AY 2017-18 u/s. 147 rws 144 of the Income Tax Act, 1961 passed by NFAC, Delhi dated 30.03.202. 2. Identical issues are involved in all these appeals and hence they are taken up together and disposed of by this common order for the sake of conveni
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