1. Commissioner of Income Tax v. Eqbal Singh Sindhana

Naveen Tyagi, Ghaziabad vs. ITO, Ward-1(2), Ghaziabad

In the result, the appeal of the assessee is allowed as indicated

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2089/Del/2018 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Naveen Tyagi Ito C/O M/S Sanjeev Anand & Vs. Ward 1(2), Associates, 77, Navyug Market, Ghaziabad. Ghaziabad, Uttar Pradesh. Pan No. Admpt7873K अपीलाथ" Appellant ""यथ"/Respondent

…ITR, Delhi High Court • CIT vs. Eshaan Holding (P) Ltd. 344 ITR 541, Delhi High Court • ITO vs. Hepta Developers Pvt. Ltd. ITA No. 3608 of 2014 (ITAT Delhi) Date of order 08.07.2015 • CIT vs. Avtar Singh (P&H) (HC), 219 CTR 588 • CIT vs. Eqbal Singh Sindhana 304 ITR 177 (Delhi) • ACIT vs. Vindhya Talylinks Ltd. 107 TTJ 149 (JAB)(TM) • CIT vs. Hotline International (P) Ltd. 296 ITR 333 (Del) I.T.A.No.2089/Del/2018 • CIT vs. Laxmi Narain 168 Taxman 128 (P&H) (HC) • Ram Singh Mathur vs. ITO, ITA 834/2005, date of order 21.09.2007 (Delhi ITAT) • Venkat Naicken & Anr. vs. ITO, 242 ITR 141 (Madras High Court) The…

Raj Kumar Gaur Through L/H Ajay Raj, Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is allowed whereas the appeal of the revenue as well as the cross objection of the assessee stand dismissed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi[A.Y 2009-10] The I.T.O Vs. Ajay Raj Ward 38(5) L/H Raj Kumar Gaur New Delhi M/S S.B. Garg & Co. 20/17, Shakti Nagar Delhi Pan No: Aagpg 2726 M [A.Y 2009-10] & Co No. 07/Del/2019 [A/O Ita No. 1184/Del/2017] [A.Y 2009-10]

…of statutory notices were void ab initio. It was submitted that the assessment framed was liable to be quashed. 8. The ld. counsel for the assessee placed reliance on the judgment of the Hon'ble Delhi Court in the case of CIT Vs. Eqbal Singh Sindhana [2008] 304 ITR 177 [DEL] wherein the Hon'ble Delhi High Court had held that where no notice u/s 143(2) has been served upon the assessee within the prescribed period, assessment made by the Assessing Officer was invalid. The ld. counsel for the assessee also relied on a catena of decisions in which the Hon'ble High Courts as well as the co-ordinate benches of ITAT…

ITO, New Delhi vs. Sh. Ajay Raj, Delhi

In the result, the appeal filed by the assessee is allowed whereas the appeal of the revenue as well as the cross objection of the assessee stand dismissed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi[A.Y 2009-10] The I.T.O Vs. Ajay Raj Ward 38(5) L/H Raj Kumar Gaur New Delhi M/S S.B. Garg & Co. 20/17, Shakti Nagar Delhi Pan No: Aagpg 2726 M [A.Y 2009-10] & Co No. 07/Del/2019 [A/O Ita No. 1184/Del/2017] [A.Y 2009-10]

…of statutory notices were void ab initio. It was submitted that the assessment framed was liable to be quashed. 8. The ld. counsel for the assessee placed reliance on the judgment of the Hon'ble Delhi Court in the case of CIT Vs. Eqbal Singh Sindhana [2008] 304 ITR 177 [DEL] wherein the Hon'ble Delhi High Court had held that where no notice u/s 143(2) has been served upon the assessee within the prescribed period, assessment made by the Assessing Officer was invalid. The ld. counsel for the assessee also relied on a catena of decisions in which the Hon'ble High Courts as well as the co-ordinate benches of ITAT…

Venad Properties Private Limited

…s the service of notice dated 17th October, 1997 was bad or void. Reliance was placed on Commissioner of Income Tax versus Hotline International Private Limited, [2008] 296 ITR 333 (Delhi) and Commissioner of Income Tax versus Eqbal Singh Sindhana, [2008] 304 ITR 177 (Delhi). 9. Section 282 of the Act provides that notice or requisition may be served on a person either by post or as if summons were issued by a Court under the Code of Civil Procedure. Order V of the aforesaid Code prescribes for mode, procedure and manner of service of notices. Formalities and procedure 2011:DHC:5682-DB ITA No. 15…

Arunkumar Sonkar

The appeal is disposed of in terms of the above

Bench: The Assessing Officer, But That Was Because Of The Telephonic Information Received By The Assessee Which Cannot Be A Substitute For The Mandatory Requirement Of Service Provided Under Section 143 (2) Of The Act. It Was Also Submitted That Appearance Before The Assessing Officer Was

…the appeal of the appellant. Challenging that order, present appeal is preferred under Section 260A of the Act. Learned Counsel for the appellant has referred to the judgment of this Court in the case of *Commissioner of Income-Tax Vs. Eqbal Singh Sindhana*, 304 ITR 177 and on that basis, it is contended that it was mandatory on the part of the Assessing Officer to send notice under Section 143 (2) of the Act which should have been served upon the assessee within the prescribed period and, therefore, the assessment was invalid. Learned Counsel for the appellant, however, makes a statement at the Bar that since…