ACIT v. Geno Pharmaceuticals Ltd.

32 Taxmann.com 162High Court2013#1747 most cited

What is ACIT v. Geno Pharmaceuticals Ltd. authority for?

The Assessing Officer cannot assume jurisdiction to complete reassessment proceedings under Sections 143(3) read with 147 if a notice under Section 143(2) has not been issued. Non-issuance of a Section 143(2) notice is not a curable defect under Section 292BB and renders the reassessment order patently illegal.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

ACIT v. Geno Pharmaceuticals Ltd. · 32 Taxmann.com 162 · Section 143(2) notice · reassessment under Section 147 · Section 143(3) assessment · non-issuance of notice · jurisdiction of Assessing Officer · curable defect 292BB · validity of reassessment proceedings · illegal assessment order

Also reported as

214 Taxmann 83

Sections most often in play

Section 143(2)Section 147Section 148Section 143(3)Section 292BBSection 250Section 115BBESection 142(1)

Issues it is cited on

section 292bbsection 292bsection 292section 29service of noticenon-application of mindsection 151notice under section 148tangible materialsection 44escapement of incomereason to believe

Judgments citing ACIT v. Geno Pharmaceuticals Ltd.

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 415/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(2)Section 147Section 50CSection 56Section 56(2)Section 56(2)(vii)Section 69

…I.T.A. No.415/LKW/2023 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.415/LKW/2023 Assessment year:2014-15 Arun Kumar Maurya Vs. Addl. Commissioner of Income B-1/5, L-Park Mahanagar, Tax/ITO-2(1) Lucknow-226001. NFAC, New Delhi. PAN:ADZPM2830N (Appellant) (Respondent) Appellant by Shri Samrat Chandra, C.A. Respondent by Shri R. K. Agarwal, CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.415/LKW/2023 has been filed by the assessee for assessment year 2014-15 against impug…

SHASHI VASANT SHASTRI,NAGPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(1), NAGPUR

In the result, appeal filed by the assessee stands allowed

ITA 360/NAG/2025[2013-14]Status: DisposedITAT Nagpur27 Mar 2026AY 2013-14

Bench: Shri Pawan Singh & Shri Khettra Mohan Royshashi Vasant Shastri, Acit, Central Circle– 2(1) 186, Induyash Apartment, Vs Nagpur 1St Floor, Dharampeth North Bazar Road, Ramnagar Square, Nagpur. Pan : Atbps 5695 M Assessee Respondent Assessee By : Ms. Veena Agrawal, Ca Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 26.02.2026 Date Of Pronouncement : 27.03.2026

For Appellant: Ms. Veena Agrawal, CAFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH :: NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER Shashi Vasant Shastri, ACIT, Central Circle– 2(1) 186, Induyash Apartment, vs Nagpur 1st Floor, Dharampeth North Bazar Road, Ramnagar Square, Nagpur. PAN : ATBPS 5695 M Assessee Respondent Assessee by : Ms. Veena Agrawal, CA Revenue by : Shri Surjit Kumar Saha, Sr. DR Date of hearing : 26.02.2026 Date of pronouncement : 27.03.2026 PER KHETTRA MOHAN ROY, AM: This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)-3, Nagpur, d…

PREM SAGAR CHOPRA,MUMBAI vs. INCOME TAX OFFICER 16(1)(3), MUMBAI

In the result, the ground No

ITA 4538/MUM/2025[2014-15]Status: DisposedITAT Mumbai29 Dec 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Girish Agrawal(Physical Hearing) Prem Sagar Chopra (Since Ito - 16(1)(3) Mumbai, Deceased) Through Neelam Prem Vs Room No. 438, Aayakar Bhavan, M.K. Sagar Chopra (Wife), Road, Churchgate, Sagar Villa Road No. 12A, Jvpd Mumbai – 400020. Scheme, Juhu, Mumbai, Maharashtra – 400049. [Pan No. Aapps2469E] Appellant / Assessee Respondent / Revenue

Section 147Section 254(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER (Physical hearing) Prem Sagar Chopra (since ITO - 16(1)(3) Mumbai, deceased) through Neelam Prem Vs Room No. 438, Aayakar Bhavan, M.K. Sagar Chopra (wife), Road, Churchgate, Sagar Villa Road No. 12A, JVPD Mumbai – 400020. Scheme, Juhu, Mumbai, Maharashtra – 400049. [PAN No. AAPPS2469E] Appellant / Assessee Respondent / Revenue Assessee by S/Shri Vipul Joshi and Prashant Ghumare, Advocates Revenue by Shri Virabhadra Mahajan, Sr. DR (virtually) Date of institution of appeal 16.0…

SIKA PROPERTIES PVT LTD,MUMBAI vs. ITO WARD 3(3)(2), MUMBAI

In the result, appeals of the assessee are allowed

ITA 4817/MUM/2025[2005-06]Status: DisposedITAT Mumbai26 Sept 2025AY 2005-06

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Nishant Thakkar & Ms. Jasmin Amalsadwala, A/RsFor Respondent: Shri B. Laxmi Kanth, Sr. A/R
Section 143(2)Section 147Section 148Section 153

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 4817 & 4816/Mum/2025 Assessment Year: 2005-06 & 2006-07 Sika Properties Pvt. Ltd. Ward – 3(3)(2), Mumbai Cassinath Building Vs 17 A.K. Nayak Marg Mumbai - 400001 [PAN: AAACS5212M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Nishant Thakkar & Ms. Jasmin Amalsadwala, A/Rs Revenue by : Shri B. Laxmi Kanth, Sr. A/R सुनवाई की तारीख/Date of Hearing : 24/09/2025 घोषणा की तारीख/Date…

SIKA PROPERTIES PVT LTD,MUMBAI vs. ITO WARD 3(3)(2), MUMBAI

In the result, appeals of the assessee are allowed

ITA 4816/MUM/2025[2006-07]Status: DisposedITAT Mumbai26 Sept 2025AY 2006-07

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Nishant Thakkar & Ms. Jasmin Amalsadwala, A/RsFor Respondent: Shri B. Laxmi Kanth, Sr. A/R
Section 143(2)Section 147Section 148Section 153

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 4817 & 4816/Mum/2025 Assessment Year: 2005-06 & 2006-07 Sika Properties Pvt. Ltd. Ward – 3(3)(2), Mumbai Cassinath Building Vs 17 A.K. Nayak Marg Mumbai - 400001 [PAN: AAACS5212M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Nishant Thakkar & Ms. Jasmin Amalsadwala, A/Rs Revenue by : Shri B. Laxmi Kanth, Sr. A/R सुनवाई की तारीख/Date of Hearing : 24/09/2025 घोषणा की तारीख/Date…

MOUREEN CAMARA,PANAJI vs. ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI

ITA 200/PAN/2023[2016-17]Status: DisposedITAT Panaji26 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 200/Pan/2023 Assessment Year : 2016-17 Moureen Camara Lonic Apartment, 1St Floor, Albamar Road, Tiswadi, Panaji, Goa-403001. Pan : Abmpc9038M . . . . . . . Appellant V/S Income Tax Officer, Ward-1(5), Panaji. . . . . . . . Respondent Appearances Assessee By : Mr D E Robinson [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 11/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; Present Appeal Is Filed By The Assessee Challenging Din & Order No. Itba/Nfac/S/250/2023-24/1057640303(1) Dt. 02/11/2023 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)/Nfac’] U/S 250 Of The Income- Tax Act, 1961 [‘The Act’] Which In Turn Stemmed From Assessment Order Dt. 20/09/2021 Passed U/S 147 R.W.S.

For Appellant: Mr D E Robinson [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 142(1)Section 143(1)Section 143(2)Section 144Section 147Section 148Section 246ASection 250Section 253(1)Section 5A

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 200/PAN/2023 Assessment Year : 2016-17 Moureen Camara Lonic Apartment, 1st Floor, Albamar Road, Tiswadi, Panaji, Goa-403001. PAN : ABMPC9038M . . . . . . . Appellant V/s Income Tax Officer, Ward-1(5), Panaji. . . . . . . . Respondent Appearances Assessee by : Mr D E Robinson [‘Ld. AR’] Revenue by : Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 11/08/2025 Date of Pronouncement : 26/08/2025 ORDER PER G. D. PADMAHSHALI; Present appeal…

DHANOTTAM VASANT LONKAR,PUNE vs. INCOME-TAX OFFICER, WARD 3(3), , PUNE

In the result, the appeal of the assessee is allowed

ITA 214/PUN/2022[2013-14]Status: DisposedITAT Pune08 Apr 2025AY 2013-14
Section 129Section 142(1)Section 143(2)Section 143(3)Section 234ASection 54FSection 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “A”, PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND SHRI VINAY BHAMORE, JUDICIAL MEMBER\nआयकर अपील सं. / ITA No.214/PUN/2022\n Assessment Year : 2013-14\nDhanottam Vasant Lonkar,\nFlat No.301, Kamala Residency,\nCTS No.1050, Shivajinagar,\nModel Colony, Pune 411 016\nMaharashtra\nPAN : AAJPL7246E\nAppellant\nVs.\nIncome Tax Officer,\nWard-3(3), Pune\nRespondent\nAppellant by\nShri S.N. Puranik\nRevenue by\nShri Ramnath P. Murkunde\nDate of hearing\n29.01.2025\nDate of pronouncement\n08.04.2025\nआदेश / ORDER\nPER DR. MANISH BORAD, ACCOUNTA…

MAHENDRA SHARMA,JAIPUR vs. ITO, WARD-3(1), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 654/JPR/2023[2011-12]Status: DisposedITAT Jaipur25 Mar 2025AY 2011-12
For Appellant: Shri Sarwan Kumar Gupta, AdvFor Respondent: Shri Anup Singh, Addl.CIT
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B', JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\n\nआयकर अपील सं. / ITA No. 654/JPR/2023\nनिर्धारण वर्ष / Assessment Year: 2011-12.\n\nMahendra Sharma,\nOpp,. Road No. 8 Flat No. 2,\nRIICO Complex, Sikar Road,\nVKIA Road, Jaipur.\nबनाम\nIncome Tax Officer,\nVs.\nWard 3(1),\nJaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No. CIJPS 0428 K\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n…

RANJEET SINGH,PATNA vs. ITO, WARD- 5 (5), PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 304/PAT/2024[2017-18]Status: DisposedITAT Patna17 Mar 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 148Section 250Section 250(2)Section 69A

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 304/PAT/2024 Assessment Year: 2017-18 Ranjeet Singh ITO, Ward-5(5), Patna Vs. (Appellant) (Respondent) PAN: BXUPS0267H Appearances: Assessee represented by : A. K. Rastogi, Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : December 17th, 2024 Date of pronouncing the order : Marc…

INCOME TAX OFFICER, AYAKAR BHAVAN vs. SUKANIYA PROPERTIES PVT LTD, MUMBAI

In the result, appeal of the assessee is allowed and that of the\nrevenue is dismissed

ITA 3711/MUM/2024[2008-09]Status: HeardITAT Mumbai14 Feb 2025AY 2008-09
For Appellant: Shri Dharmesh Shah & Mitali Parekh, A/RsFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 147Section 148Section 150(1)Section 150(2)Section 250Section 68

…{ "clean_text": "आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई ।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT\n&\nSHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER\nI.T.A. No. 3309/Mum/2024\n Assessment Year: 2008-09\nM/s. Sukanya Properties Pvt. Ltd.\nB-306, Dynasty Business Park\nJB Nagar, Sangam Cinema\nAndheri East\nMumbai - 400059\n[PAN: AADCS9585J]\nअपीलार्थी/ (Appellant)\nVs\nDCIT, Central Circle -3(4), Mumbai\nप्रत्यर्थी / (Respondent)\nI.T.A. No. 3711/Mum/2024\n Assessment Year: 2008-09\nIncome Tax Officer, Ayakar\nBhavan\nVs\nअपीलार्थी/ (Appella…

M/S. SUKANIYA PROPERTIES, PVT. LTD,MUMBAI vs. DCIT, CENTRAL CIRCLE -3(4), MUMBAI

In the result, appeal of the assessee is allowed and that of the\nrevenue is dismissed

ITA 3309/MUM/2024[2008-09]Status: HeardITAT Mumbai14 Feb 2025AY 2008-09
For Appellant: Shri Dharmesh Shah & Mitali Parekh, A/RsFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 147Section 148Section 150(1)Section 150(2)Section 250Section 68

…{ "clean_text": "आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई ।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT\n&\nSHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER\nI.T.A. No. 3309/Mum/2024\n Assessment Year: 2008-09\nM/s. Sukanya Properties Pvt. Ltd.\nB-306, Dynasty Business Park\nJB Nagar, Sangam Cinema\nAndheri East\nMumbai - 400059\n[PAN: AADCS9585J]\nअपीलार्थी/ (Appellant)\nVs\nDCIT, Central Circle -3(4), Mumbai\nप्रत्यर्थी / (Respondent)\nI.T.A. No. 3711/Mum/2024\n Assessment Year: 2008-09\nIncome Tax Officer, Ayakar\nBhavan\nVs\nअपीलार्थी/ (Appella…

ANAND SAWROOP,HIMACHAL PRADESH vs. INCOME TAX OFFICER , NAHAN

In the result, the appeal of the assessee is partly allowed

ITA 709/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh30 Oct 2024AY 2010-11

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Abhimanyu Jhamba, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 143(2)Section 144Section 147Section 148Section 151Section 50Section 50C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"" एवं "ी िव"म िसंह यादव, लेखा सद" BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO.709/Chd/2023 िनधा"रण वष" / Assessment Year : 2010-11 Anand Sawroop The ITO बनाम S/o Sh. Ravinder Sawroop Sainwala Nahan (H.P.) Majra, Paonta Sahib, Sirmour- 173025, Himachal Pradesh "ायी लेखा सं./PAN NO: AUDPS3233L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Abhimanyu Jhamba, Advocate Shri M.L. Jhamba,…

PUSHPA GUPTA,GURGAON vs. ITO WARD -3(3), GURGAON

In the result, the appeal of the assessee is allowed

ITA 3604/DEL/2019[2015-16]Status: DisposedITAT Delhi18 Apr 2024AY 2015-16

Bench: Shri Shamim Yahyapushpa Gupta, Vs. Ito, Ward 3 (3), Tg-6/8A, Sun City, Sector 54, Gurgaon. Gurgaon (Haryana).

For Appellant: Shri Vijay Singla, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 10(38)Section 115BSection 143(2)Section 68

…Delhi-ITA-6793/Del/2018, Pronounced on 16-03- 2021, Sajan Kumar Jain vs DClT-Delhi • Hon'ble ITAT Mumbai-ITA-3769/Mum/2016, Pronounced on 15- 06-2018 = Mehta Emporium Jewellers vs ITO-Mumbai • Bombay High Court in the case of ACIT vs Geno Pharmaceuticals Ltd-32 Taxmann.com 162 • Hon'ble Delhi High Court in the case of PClT vs Silver Line - 65 Taxmann.com 137 • Hon'ble ITAT Delhi-ITA-3729/Del/2012 Pronounced on 08-03- 2018 ITO vs NVS Builders P Ltd • Hon'ble ITAT-Delhi- ITA-6290/Del/2017 Pronounced on 13-03- 2018 = ITO vs Neeraj Goel • Hon'ble ITAT-Delhi-ITA- 4944/Del/2018 Pronounced on 07-01- 2022= ACIT vs P & R…

SURESH PRODUCTIONS,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

In the result, the appeal filed by the Revenue as well as all the appeals and C

ITA 2105/HYD/2018[2014-15]Status: DisposedITAT Hyderabad11 Oct 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1429/Hyd/2014 Acit Circle M/S. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad Co 78/Hyd/2014 M/S. Suresh Acit Circle 13(1) 2003-04 (Ita Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -Do- Addl.Cit, Range 13(Old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -Do- Dy.Cit, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2018 -Do- -Do- 2013-14 2105/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed, Dr

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Shakeer Ahmed, DR
Section 143(3)Section 148

…g Officer cannot assume jurisdiction to complete the re- assessement proceedings u/s 143(3) r.w.s. 147 of the Act. For the above proposition, we rely on the decision of the Hon'ble Bombay High Court in the case of ACIT vs. Geno Pharmaceuticals Ltd reported in 32 Taxmann.com 162 and the decision of the Hon'ble Delhi High Court in the case of PCIT vs. Sri Jai Shiv Shankar Travels (P) Ltd reported in (2015) 64 Taxmann.com 220. Since the law is well settled that non-issuance of notice u/s 143(2) of the Act is not a curable defect and since in the instant case, the Assessing Officer has failed to issue the notice u/s…

SURESH PRODUCTIONS,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

In the result, the appeal filed by the Revenue as well as all the appeals and C

ITA 2104/HYD/2018[2013-14]Status: DisposedITAT Hyderabad11 Oct 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1429/Hyd/2014 Acit Circle M/S. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad Co 78/Hyd/2014 M/S. Suresh Acit Circle 13(1) 2003-04 (Ita Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -Do- Addl.Cit, Range 13(Old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -Do- Dy.Cit, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2018 -Do- -Do- 2013-14 2105/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed, Dr

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Shakeer Ahmed, DR
Section 143(3)Section 148

…g Officer cannot assume jurisdiction to complete the re- assessement proceedings u/s 143(3) r.w.s. 147 of the Act. For the above proposition, we rely on the decision of the Hon'ble Bombay High Court in the case of ACIT vs. Geno Pharmaceuticals Ltd reported in 32 Taxmann.com 162 and the decision of the Hon'ble Delhi High Court in the case of PCIT vs. Sri Jai Shiv Shankar Travels (P) Ltd reported in (2015) 64 Taxmann.com 220. Since the law is well settled that non-issuance of notice u/s 143(2) of the Act is not a curable defect and since in the instant case, the Assessing Officer has failed to issue the notice u/s…

SURESH PRODUCTIONS ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(1), HYDERABAD

In the result, the appeal filed by the Revenue as well as all the appeals and C

ITA 2103/HYD/2018[2012-13]Status: DisposedITAT Hyderabad11 Oct 2023AY 2012-13

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1429/Hyd/2014 Acit Circle M/S. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad Co 78/Hyd/2014 M/S. Suresh Acit Circle 13(1) 2003-04 (Ita Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -Do- Addl.Cit, Range 13(Old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -Do- Dy.Cit, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2018 -Do- -Do- 2013-14 2105/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed, Dr

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Shakeer Ahmed, DR
Section 143(3)Section 148

…g Officer cannot assume jurisdiction to complete the re- assessement proceedings u/s 143(3) r.w.s. 147 of the Act. For the above proposition, we rely on the decision of the Hon'ble Bombay High Court in the case of ACIT vs. Geno Pharmaceuticals Ltd reported in 32 Taxmann.com 162 and the decision of the Hon'ble Delhi High Court in the case of PCIT vs. Sri Jai Shiv Shankar Travels (P) Ltd reported in (2015) 64 Taxmann.com 220. Since the law is well settled that non-issuance of notice u/s 143(2) of the Act is not a curable defect and since in the instant case, the Assessing Officer has failed to issue the notice u/s…

SURESH PRODUCTIONS,HYDERABAD vs. ADDL. COMMISSIONER OF INCOME TAX, RANGE-13(OLD), RANGE-14(PRESENT), HYDERABAD

In the result, the appeal filed by the Revenue as well as all the appeals and C

ITA 2102/HYD/2018[2010-11]Status: DisposedITAT Hyderabad11 Oct 2023AY 2010-11

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1429/Hyd/2014 Acit Circle M/S. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad Co 78/Hyd/2014 M/S. Suresh Acit Circle 13(1) 2003-04 (Ita Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -Do- Addl.Cit, Range 13(Old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -Do- Dy.Cit, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2018 -Do- -Do- 2013-14 2105/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed, Dr

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Shakeer Ahmed, DR
Section 143(3)Section 148

…g Officer cannot assume jurisdiction to complete the re- assessement proceedings u/s 143(3) r.w.s. 147 of the Act. For the above proposition, we rely on the decision of the Hon'ble Bombay High Court in the case of ACIT vs. Geno Pharmaceuticals Ltd reported in 32 Taxmann.com 162 and the decision of the Hon'ble Delhi High Court in the case of PCIT vs. Sri Jai Shiv Shankar Travels (P) Ltd reported in (2015) 64 Taxmann.com 220. Since the law is well settled that non-issuance of notice u/s 143(2) of the Act is not a curable defect and since in the instant case, the Assessing Officer has failed to issue the notice u/s…

ACIT, CIRCLE-13(1), HYDERABAD vs. M/S SURESH PRODUCTIONS, HYDERABAD

In the result, the appeal filed by the Revenue as well as all the appeals and C

ITA 1429/HYD/2014[2003-04]Status: DisposedITAT Hyderabad11 Oct 2023AY 2003-04

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1429/Hyd/2014 Acit Circle M/S. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad Co 78/Hyd/2014 M/S. Suresh Acit Circle 13(1) 2003-04 (Ita Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -Do- Addl.Cit, Range 13(Old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -Do- Dy.Cit, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2018 -Do- -Do- 2013-14 2105/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed, Dr

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Shakeer Ahmed, DR
Section 143(3)Section 148

…g Officer cannot assume jurisdiction to complete the re- assessement proceedings u/s 143(3) r.w.s. 147 of the Act. For the above proposition, we rely on the decision of the Hon'ble Bombay High Court in the case of ACIT vs. Geno Pharmaceuticals Ltd reported in 32 Taxmann.com 162 and the decision of the Hon'ble Delhi High Court in the case of PCIT vs. Sri Jai Shiv Shankar Travels (P) Ltd reported in (2015) 64 Taxmann.com 220. Since the law is well settled that non-issuance of notice u/s 143(2) of the Act is not a curable defect and since in the instant case, the Assessing Officer has failed to issue the notice u/s…

HEMU REAL ESTATE DEVELOPERS P. LTD,MUMBAI vs. ITO-10(1)(3), MUMBAI

In the result, both the appeals of the assesse are allowed

ITA 1672/MUM/2020[2010-11]Status: DisposedITAT Mumbai16 May 2023AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.1671 & 1672/Mum/2020 (A.Y. 2009-10 & 2010-11) Hemu Real Estate Vs. Ito 10(1)(3) Developers Pvt. Ltd. Aayakar Bhavan B-117, Kamla Niwas, Mumbai - 400020 Bajaj Road, Vile Parle (W) Mumbai – 400056 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabch1281Q Appellant .. Respondent

For Appellant: Margav ShuklaFor Respondent: Sanjeev Ranjan
Section 143(1)Section 147Section 148Section 250Section 68

…P a g e | 1 ITA Nos. 1671 & 1672/Mum/2020 Hemu Real Estate Developers Pvt. Ltd. Vs. ITO 10(1)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1671 & 1672/Mum/2020 (A.Y. 2009-10 & 2010-11) Hemu Real Estate Vs. ITO 10(1)(3) Developers Pvt. Ltd. Aayakar Bhavan B-117, Kamla Niwas, Mumbai - 400020 Bajaj Road, Vile Parle (W) Mumbai – 400056 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCH1281Q Appellant .. Respondent Appellant by : Margav Shukla Respondent by : Sanjeev Ranjan Date of Hearing 09.05.2023 Date of Pronou…

HEMU ESTATE DEVELOPERS P. LTD.,MUMBAI vs. ITO -10(1)(3), MUMBAI

In the result, both the appeals of the assesse are allowed

ITA 1671/MUM/2020[2009-10]Status: DisposedITAT Mumbai16 May 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.1671 & 1672/Mum/2020 (A.Y. 2009-10 & 2010-11) Hemu Real Estate Vs. Ito 10(1)(3) Developers Pvt. Ltd. Aayakar Bhavan B-117, Kamla Niwas, Mumbai - 400020 Bajaj Road, Vile Parle (W) Mumbai – 400056 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabch1281Q Appellant .. Respondent

For Appellant: Margav ShuklaFor Respondent: Sanjeev Ranjan
Section 143(1)Section 147Section 148Section 250Section 68

…P a g e | 1 ITA Nos. 1671 & 1672/Mum/2020 Hemu Real Estate Developers Pvt. Ltd. Vs. ITO 10(1)(3) IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1671 & 1672/Mum/2020 (A.Y. 2009-10 & 2010-11) Hemu Real Estate Vs. ITO 10(1)(3) Developers Pvt. Ltd. Aayakar Bhavan B-117, Kamla Niwas, Mumbai - 400020 Bajaj Road, Vile Parle (W) Mumbai – 400056 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCH1281Q Appellant .. Respondent Appellant by : Margav Shukla Respondent by : Sanjeev Ranjan Date of Hearing 09.05.2023 Date of Pronou…

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