DCIT, NEW DELHI vs. BENNETT WILLIAMSON ENGINEERS LTD., NEW DELHI

ITA 4055/DEL/2015Status: DisposedITAT Delhi19 September 2025AY 2010-11Bench: S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)22 pages
AI SummaryDismissed

What did the Tribunal hold?

The ITAT upheld the CIT(A)'s order, finding that the assessment orders were vitiated due to the AO's failure to record proper satisfaction for initiating proceedings under Section 153C and for not issuing a draft assessment order as required by Section 144C.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) heard appeals concerning assessment years 2010-11 and 2011-12. The Assessing Officer (AO) initiated proceedings under Section 153C and made additions, treating the assessee company as a resident in India or liable for tax under Section 9(1).

What were the issues?

Whether the initiation of proceedings under Section 153C was lawful and whether the AO complied with the mandatory requirement of issuing a draft assessment order under Section 144C.

Which sections of the Income-tax Act were involved?

Section 153C,Section 144C,Section 6(3),Section 9(1)

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Cases cited in this judgment(3)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.

Heard together (4 matters)

ITA No. 4056/Del/2015
C.O No. 391/Del/2015
C.O No. 32/Del/2016
ITA No. 4055/Del/2015

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) Circle-19, C/o Sandeep Chilana, Adv. Room No. 362, ARA Chilana & Chilana Law Offices, Centre, E-2, Advocate for the respondent, C-56, Jhandewalan LGF, Jangpura Extension, Extension, New Delhi-110014 New Delhi PAN: AAFCB9088F Appellant Respondent

C.O No. 391/Del/2015 (in ITA No. 4056/Del/2015) C.O No. 32/Del/2016 (in ITA No. 4055/Del/2015) Bennett Williamson Engineers Ltd. Vs DCIT, Central Circle- C/o Sandeep Chilana, Adv. 19, Room No. 362, Chilana & Chilana Law Offices, ARA Centre, E-2, Advocate for the respondent, C-56, Jhandewalan LGF, Jangpura Extension, Extension, New Delhi New Delhi-110014 PAN: AAFCB9088F Appellant Respondent

Assessee by Sh. Amit Goel, CA, Sh. Pranav Yadav, Adv, , Sh. Mohit Jain, CA, Sh. Sandeep Chilana, Adv & Ms. Anjali Jain, Adv.

Revenue by Sh. M. S. Nethrapal, CIT, DR

Date of Hearing 20/08/2025 Date of Pronouncement 19/09/2025 CO Nos. 391/Del/2015 & 32/Del/2016 OR

The order continues below.

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