441 (P&H). (iv) Sonia Gandhi v. ACIT, Circle-52(1)

97 Taxmann.com 150High Court2018#4135 most cited

What is 441 (P&H). (iv) Sonia Gandhi v. ACIT, Circle-52(1) authority for?

The satisfaction of the Principal Commissioner under Section 151(1) for issuing a notice under Section 148 requires the Principal Commissioner to record their satisfaction that the Assessing Officer's reasons make it a fit case for issuing such notice. This satisfaction is a prerequisite for the validity of the notice.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2021.

Also referred to as

Sonia Gandhi v. ACIT · Section 148 notice · Section 151 approval · Principal Commissioner satisfaction · reassessment validity · reasons for notice · Delhi High Court

Judgments citing 441 (P&H). (iv) Sonia Gandhi v. ACIT, Circle-52(1)

RAJU VERMA,DEHRADUN vs. DCIT, DEHRADUN

In the result, all the appeals of the Assessee are allowed

ITA 1804/DEL/2017[2005-06]Status: DisposedITAT Dehradun05 Oct 2021AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1798/Del/2017 : Asstt. Year : 1999-00 Ita No. 1799/Del/2017 : Asstt. Year : 2000-01 Ita No. 1800/Del/2017 : Asstt. Year : 2001-02 Ita No. 1801/Del/2017 : Asstt. Year : 2002-03 Ita No. 1802/Del/2017 : Asstt. Year : 2003-04 Ita No. 1803/Del/2017 : Asstt. Year : 2004-05 Ita No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs Dcit, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (Appellant) (Respondent) Pan No. Abipv8176F Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.10.2021

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 147Section 148Section 149Section 194C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1798/Del/2017 : Asstt. Year : 1999-00 ITA No. 1799/Del/2017 : Asstt. Year : 2000-01 ITA No. 1800/Del/2017 : Asstt. Year : 2001-02 ITA No. 1801/Del/2017 : Asstt. Year : 2002-03 ITA No. 1802/Del/2017 : Asstt. Year : 2003-04 ITA No. 1803/Del/2017 : Asstt. Year : 2004-05 ITA No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs DCIT, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. ABIPV817…

RAJU VERMA,DEHRADUN vs. DCIT, DEHRADUN

In the result, all the appeals of the Assessee are allowed

ITA 1803/DEL/2017[2004-05]Status: DisposedITAT Dehradun05 Oct 2021AY 2004-05

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1798/Del/2017 : Asstt. Year : 1999-00 Ita No. 1799/Del/2017 : Asstt. Year : 2000-01 Ita No. 1800/Del/2017 : Asstt. Year : 2001-02 Ita No. 1801/Del/2017 : Asstt. Year : 2002-03 Ita No. 1802/Del/2017 : Asstt. Year : 2003-04 Ita No. 1803/Del/2017 : Asstt. Year : 2004-05 Ita No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs Dcit, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (Appellant) (Respondent) Pan No. Abipv8176F Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.10.2021

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 147Section 148Section 149Section 194C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1798/Del/2017 : Asstt. Year : 1999-00 ITA No. 1799/Del/2017 : Asstt. Year : 2000-01 ITA No. 1800/Del/2017 : Asstt. Year : 2001-02 ITA No. 1801/Del/2017 : Asstt. Year : 2002-03 ITA No. 1802/Del/2017 : Asstt. Year : 2003-04 ITA No. 1803/Del/2017 : Asstt. Year : 2004-05 ITA No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs DCIT, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. ABIPV817…

RAJU VERMA,DEHRADUN vs. DCIT, DEHRADUN

In the result, all the appeals of the Assessee are allowed

ITA 1802/DEL/2017[2003-04]Status: DisposedITAT Dehradun05 Oct 2021AY 2003-04

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1798/Del/2017 : Asstt. Year : 1999-00 Ita No. 1799/Del/2017 : Asstt. Year : 2000-01 Ita No. 1800/Del/2017 : Asstt. Year : 2001-02 Ita No. 1801/Del/2017 : Asstt. Year : 2002-03 Ita No. 1802/Del/2017 : Asstt. Year : 2003-04 Ita No. 1803/Del/2017 : Asstt. Year : 2004-05 Ita No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs Dcit, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (Appellant) (Respondent) Pan No. Abipv8176F Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.10.2021

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 147Section 148Section 149Section 194C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1798/Del/2017 : Asstt. Year : 1999-00 ITA No. 1799/Del/2017 : Asstt. Year : 2000-01 ITA No. 1800/Del/2017 : Asstt. Year : 2001-02 ITA No. 1801/Del/2017 : Asstt. Year : 2002-03 ITA No. 1802/Del/2017 : Asstt. Year : 2003-04 ITA No. 1803/Del/2017 : Asstt. Year : 2004-05 ITA No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs DCIT, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. ABIPV817…

RAJU VERMA,DEHRADUN vs. DCIT, DEHRADUN

In the result, all the appeals of the Assessee are allowed

ITA 1801/DEL/2017[2002-03]Status: DisposedITAT Dehradun05 Oct 2021AY 2002-03

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1798/Del/2017 : Asstt. Year : 1999-00 Ita No. 1799/Del/2017 : Asstt. Year : 2000-01 Ita No. 1800/Del/2017 : Asstt. Year : 2001-02 Ita No. 1801/Del/2017 : Asstt. Year : 2002-03 Ita No. 1802/Del/2017 : Asstt. Year : 2003-04 Ita No. 1803/Del/2017 : Asstt. Year : 2004-05 Ita No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs Dcit, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (Appellant) (Respondent) Pan No. Abipv8176F Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.10.2021

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 147Section 148Section 149Section 194C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1798/Del/2017 : Asstt. Year : 1999-00 ITA No. 1799/Del/2017 : Asstt. Year : 2000-01 ITA No. 1800/Del/2017 : Asstt. Year : 2001-02 ITA No. 1801/Del/2017 : Asstt. Year : 2002-03 ITA No. 1802/Del/2017 : Asstt. Year : 2003-04 ITA No. 1803/Del/2017 : Asstt. Year : 2004-05 ITA No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs DCIT, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. ABIPV817…

RAJU VERMA,DEHRADUN vs. DCIT, DEHRADUN

In the result, all the appeals of the Assessee are allowed

ITA 1800/DEL/2017[2001-02]Status: DisposedITAT Dehradun05 Oct 2021AY 2001-02

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1798/Del/2017 : Asstt. Year : 1999-00 Ita No. 1799/Del/2017 : Asstt. Year : 2000-01 Ita No. 1800/Del/2017 : Asstt. Year : 2001-02 Ita No. 1801/Del/2017 : Asstt. Year : 2002-03 Ita No. 1802/Del/2017 : Asstt. Year : 2003-04 Ita No. 1803/Del/2017 : Asstt. Year : 2004-05 Ita No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs Dcit, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (Appellant) (Respondent) Pan No. Abipv8176F Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.10.2021

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 147Section 148Section 149Section 194C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1798/Del/2017 : Asstt. Year : 1999-00 ITA No. 1799/Del/2017 : Asstt. Year : 2000-01 ITA No. 1800/Del/2017 : Asstt. Year : 2001-02 ITA No. 1801/Del/2017 : Asstt. Year : 2002-03 ITA No. 1802/Del/2017 : Asstt. Year : 2003-04 ITA No. 1803/Del/2017 : Asstt. Year : 2004-05 ITA No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs DCIT, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. ABIPV817…

RAJU VERMA,DEHRADUN vs. DCIT, DEHRADUN

In the result, all the appeals of the Assessee are allowed

ITA 1799/DEL/2017[2000-01]Status: DisposedITAT Dehradun05 Oct 2021AY 2000-01

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1798/Del/2017 : Asstt. Year : 1999-00 Ita No. 1799/Del/2017 : Asstt. Year : 2000-01 Ita No. 1800/Del/2017 : Asstt. Year : 2001-02 Ita No. 1801/Del/2017 : Asstt. Year : 2002-03 Ita No. 1802/Del/2017 : Asstt. Year : 2003-04 Ita No. 1803/Del/2017 : Asstt. Year : 2004-05 Ita No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs Dcit, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (Appellant) (Respondent) Pan No. Abipv8176F Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.10.2021

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 147Section 148Section 149Section 194C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1798/Del/2017 : Asstt. Year : 1999-00 ITA No. 1799/Del/2017 : Asstt. Year : 2000-01 ITA No. 1800/Del/2017 : Asstt. Year : 2001-02 ITA No. 1801/Del/2017 : Asstt. Year : 2002-03 ITA No. 1802/Del/2017 : Asstt. Year : 2003-04 ITA No. 1803/Del/2017 : Asstt. Year : 2004-05 ITA No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs DCIT, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. ABIPV817…

RAJU VERMA,DEHRADUN vs. DCIT, DEHRADUN

In the result, all the appeals of the Assessee are allowed

ITA 1798/DEL/2017[1999-2000]Status: DisposedITAT Dehradun05 Oct 2021AY 1999-2000

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1798/Del/2017 : Asstt. Year : 1999-00 Ita No. 1799/Del/2017 : Asstt. Year : 2000-01 Ita No. 1800/Del/2017 : Asstt. Year : 2001-02 Ita No. 1801/Del/2017 : Asstt. Year : 2002-03 Ita No. 1802/Del/2017 : Asstt. Year : 2003-04 Ita No. 1803/Del/2017 : Asstt. Year : 2004-05 Ita No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs Dcit, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (Appellant) (Respondent) Pan No. Abipv8176F Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.10.2021

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 147Section 148Section 149Section 194C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1798/Del/2017 : Asstt. Year : 1999-00 ITA No. 1799/Del/2017 : Asstt. Year : 2000-01 ITA No. 1800/Del/2017 : Asstt. Year : 2001-02 ITA No. 1801/Del/2017 : Asstt. Year : 2002-03 ITA No. 1802/Del/2017 : Asstt. Year : 2003-04 ITA No. 1803/Del/2017 : Asstt. Year : 2004-05 ITA No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs DCIT, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. ABIPV817…

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