2. (i) Smt. SmritiKedia v. Union of India and Others

BALLU SINGH,GURGAON vs. ITO WARD -65(5), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat

…M/s MT Builders Pvt. Ltd., (2012) 349 ITR 271 (All.) It was held by the Hon’ble Allahabad High Court that the notice issued by an Officer who had no valid jurisdiction for the assessee is invalid. 2. (i) Smt. SmritiKedia Vs. Union of India and Others, [2011] 339 ITR 37 (Cal.) (ii) Indorama Software Solution Ltd. Vs. Income Tax Officer, [2013] 29 taxmann.com 78 (Mumbai) In both cases, the hon’ble courts have held that “When it is apparent that the notice u/s 148 was issued by the AO who was not vested with the jurisdiction over the assessee then, the same is illegal and void. Consequently, the reassessment procee…

BALLU SINGH,GURGAON vs. ITO WARD -65(5), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat

…M/s MT Builders Pvt. Ltd., (2012) 349 ITR 271 (All.) It was held by the Hon’ble Allahabad High Court that the notice issued by an Officer who had no valid jurisdiction for the assessee is invalid. 2. (i) Smt. SmritiKedia Vs. Union of India and Others, [2011] 339 ITR 37 (Cal.) (ii) Indorama Software Solution Ltd. Vs. Income Tax Officer, [2013] 29 taxmann.com 78 (Mumbai) In both cases, the hon’ble courts have held that “When it is apparent that the notice u/s 148 was issued by the AO who was not vested with the jurisdiction over the assessee then, the same is illegal and void. Consequently, the reassessment procee…

TIRLOK SINGH,KURUKSHETRA vs. DCIT, INTL. TAXATION, GURGAON

In the result, the appeal of the assessee stands allowed

Bench: Shri Anil Chaturvedi& Shri Sanjay Gargआयकरअपीलसं./Ita No.3995/Del/2018 िनधा"रणवष" / Assessment Year : 2009-10 Sh. Tirlok Singh, बनाम The Dcit(International S/O Sh. Surjit Singh, Taxation), Circle, Village Kalsa, Tehsil Pehowa, Gurgaon Kurukshetra "थायीलेखासं./Pan No: Cbzps6654J अपीलाथ"/Appellant ""यथ"/Respondent Hearing Though Video Conferencing िनधा"रतीक"ओरसे/Assessee By : Shri Sudhir Sehgal, Advocate राज"वक"ओरसे/ Revenue By : Dr. Jagdish Singh, Sr. Dr सुनवाईक"तारीख/Date Of Hearing : 06.10.2021 उदघोषणाक"तारीख/Date Of Pronouncement : 08.12.2021 आदेश/Order Per Sanjay Garg:

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”,DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER& SHRI SANJAY GARG, JUDICIAL MEMBER आयकरअपीलसं./ITA No.3995/DEL/2018 िनधा"रणवष" / Assessment Year : 2009-10 Sh. Tirlok Singh, बनाम The DCIT(International S/o Sh. Surjit Singh, Taxation), Circle, Village Kalsa, Tehsil Pehowa, Gurgaon Kurukshetra "थायीलेखासं./PAN NO: CBZPS6654J अपीलाथ"/Appellant ""यथ"/Respondent Hearing though video Conferencing िनधा"रतीक"ओरसे/Assessee by : Shri Sudhir Sehgal, Advocate राज"वक"ओरसे/ Revenue by : Dr. Jagdish Singh, Sr. DR सुनवाईक"तारीख/Date of Hearing : 06.10.2021 उदघोषणाक"तार…

SHRI TEJ PAL SINGH,HARYANA vs. ITO, BARAUT

In the result, appeal of the assessee is allowed

Bench: Shri N.K. Saini

…raut who had not issued any notice under Section 148 of the Act. Therefore, the assessment framed was not valid. Reliance was placed on the following case laws: (i) ACIT vs. Resham Petrotech Ltd., 136 ITD 185 (Ahd) (ii) Smt. Smriti Kedia vs. Union of India, 339 ITR 37(Cal) 6. In his rival submissions, the learned DR supported the orders of the authorities below and further submitted that the assessee did not reply to the notice issued by the AO for explaining the deposit in his bank account. Therefore, the addition was rightly made by the AO and the learned CIT(A) was justified in sustaining the same. 7. We ha…

SHRI GAURAV CHOPRA,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. N. K. Sainiita No. 133/Del/2014 : Asstt. Year : 2003-04 Shri Gaurav Chopra, Vs Income Tax Officer, 3-C/6, New Rohtak Road, Ward-33(1), New Delhi-110005 New Delhi (Appellant) (Respondent) Pan No. Aeipc2912D Assessee By : Sh. Gautam Jain, Ca & Sh. P. K. Kamal, Adv. Revenue By : Sh. F. R. Meena, Sr. Dr Date Of Hearing : 20.02.2017 Date Of Pronouncement : 27.02.2017 Order This Is An Appeal By The Assessee Against The Order Dated 21.10.2013 Of Ld. Cit(A)-Xxviii, New Delhi.

…valid. The reliance was placed on the following case laws: " Principal Commissioner of Income Tax-4 Vs G & G Pharma Ltd. 384 ITR 147 (Del.) " CIT Vs Smt. Anjali Dua 219 CTR 183 (Del.) " CIT Vs Anil Khosla in ITA No. 838/2008 (Del.) " Smt. Smriti Media Vs UOI 339 ITR 37 (Cal.) " CIT Vs Atul Jain 299 ITR 383 (Del.) 3 Gaurav Chopra " CIT Vs SFIL Stock Broking Ltd. 325 ITR 285 (Del.) " Signature Hotels (P) Ltd. Vs ITO 338 ITR 51 (Del.) " CIT Vs Suren International (P.) Ltd. 357 ITR 24 (Del.) " Smt. Meera Kapoor Vs CIT in ITA No. 1395/2008 (Del.) " Smt. Anjali Dua Vs DCIT in ITA No. 4827/Del/2004 " Ranjeet Singh Vs…

COMMSSIONER OF INCOME TAX DELHI-XVI vs. S.S. AHLUWALIA

…ITA 255/2002 + connected Page 1 of 61 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 255/2002, 256/2002, 257/2002, 1577/2006, 314/2002 315/2002, 316/2002, 1578/2006, 1580/2006 Reserved on: 27th November, 2013 % Date of Decision: 14th March, 2014 COMMISSIONER OF INCOME TAX DELHI-XVI....Appellant Through Mr. AmolSinha, Sr. Standing Counsel & Mr. Anshum Jain, Rahul Kochar, Advs. Versus S.S. AHLUWALIA ..... Respondent Through Mr. S. K…

COMMISSIONER OF WEALTH TAX vs. S.S. AHLUWALIA

…ITA 255/2002 + connected Page 1 of 61 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 255/2002, 256/2002, 257/2002, 1577/2006, 314/2002 315/2002, 316/2002, 1578/2006, 1580/2006 Reserved on: 27th November, 2013 % Date of Decision: 14th March, 2014 COMMISSIONER OF INCOME TAX DELHI-XVI....Appellant Through Mr. AmolSinha, Sr. Standing Counsel & Mr. Anshum Jain, Rahul Kochar, Advs. Versus S.S. AHLUWALIA ..... Respondent Through Mr. S. K…