ACIT v. Geno Pharmaceuticals Ltd.

32 Taxmann.com 162High Court2013#1727 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 367,181 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.

Mohd. Zammer Cutterwala, Mumbai vs. Asst CIT 17(3), Mumbai

ITA 3314/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Sept 2017AY 2011-12
For Appellant: Shri Rakesh Joshi-ARFor Respondent: Ms. Arju Garodia-DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 254(1)Section 54G

…3314/M/15-Zammer Cutterwala आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “जेजेजेजे ” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “J”Bench Mumbai सव"ी सव"ी राजे"" राजे"", लेखा एवं पवन "सह पवन "सह, "याियक लेखा सद"य सद"य एवं "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं पवन "सह पवन "सह "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Pawan Singh, Judicial Member अपील संसंसंसं./I.T.A./3314/Mum/2015, िनधा"रण वष" /Assessment Year: 2011-12 आयकर अपील िनधा"रण वष" आयकर आयकर आयकर अपील अपील िनधा"रण िन…

Ashish Trimbak Vaity, Mumbai vs. ITO 23(2)(1), Mumbai

ITA 4534/MUM/2015[2010-11]Status: DisposedITAT Mumbai17 May 2017AY 2010-11
For Appellant: Shri Rajesh Kumar YadavFor Respondent: Shri Devendra Jain
Section 143(2)Section 143(3)Section 147Section 148Section 50C

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “ए” खंडपीठ मुंबई खंडपीठ खंडपीठ मेमेमेमे खंडपीठ Income-tax Appellate Tribunal -“A”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./4534/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2010-11 िनधा"रण िनधा"रण वष" वष" Shri Ashish Trimbak Vaity Income tax Officer-23(2)(1) B-304, Avinash Sanmarg Mumbai. V.B. Phadke Marg, Mulund (E) Vs. Mumbai-400 081. PAN:AENPV 3410 Q (अपीलाथ" /Appellant) (""यथ" / Respondent) रा…

Smt. Anita Kumari, Prop M/S Harre Krishana Chemical, Ghaziabad vs. ITO, Ghaziabad

In the result, the appeal of the Assessee is allowed

ITA 5184/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Feb 2017AY 2007-08

Bench: Shri H.S. Sidhua.Y. : 2007-08 Smt. Anita Kumari Income Tax Officer, Prop. M/S Hare Krishna Vs. Ward 1(1), Chemcial, Ghaziabad C-118, Vardhman Apartment-Iv, Shalimar Garden, Extension-Ii, Ghaziabad (Pan: (Appellant) (Appellant) (Appellant) (Appellant) (Respondent) (Respondent) (Respondent) (Respondent)

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Sh. Rakesh Kumar, Sr. DR
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-3”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER A.Y. : 2007-08 SMT. ANITA KUMARI INCOME TAX OFFICER, PROP. M/S HARE KRISHNA VS. WARD 1(1), CHEMCIAL, GHAZIABAD C-118, VARDHMAN APARTMENT-IV, SHALIMAR GARDEN, EXTENSION-II, GHAZIABAD (PAN: (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) Assessee by : Sh. Gautam Jain, Adv. Department by : Sh. Rakesh Kumar, Sr. DR ORDER ORDER ORDER ORDER The Assessee has filed the present appeal against the impugned order dated 31/8/2016 passed by the Ld. Commissioner of In…

Ing Beewaar Maatschappij I B.V. As Trustee of Ing, Mumbai vs. Addl DIT (It) RG 3, Mumbai

In the result, all the four appeals of the assessee are allowed

ITA 5276/MUM/2014[2006-07]Status: DisposedITAT Mumbai09 Dec 2016AY 2006-07

Bench: Shri D. Karunakara Rao & Shri Pawan Singh

For Appellant: Shri Dhanesh Bafna & MsFor Respondent: Shri Jabir Chauhan, CIT-DR
Section 143(2)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER I.T.A. No.5276/M/2014 (Assessment Year: 2006-2007) I.T.A. No.7119/M/2014 (Assessment Year: 2007-2008) I.T.A. No.7120/M/2014 (Assessment Year: 2008-2009) I.T.A. No.7121/M/2014 (Assessment Year: 2010-2011) ING Bewaar Maatschappiji B.V. फनाभ/ Addl. Director of Income as Trustee of ING Emerging Tax (International Vs. Markets Equity Funds, Taxation)-3, C/o. SRBC & Associates LLP, Scindi House, Ballard Estate, 14th Floor, The Ruby, N.M. Marg, Mumbai-400038. 29, Senapati Bapat Mar…

DCIT 5(1)(2), Mumbai vs. Hardcastle Petrofer P.Lt, Mumbai

In the result, C.O. filed by the assessee is allowed and appeal of the Revenue is dismissed

ITA 182/MUM/2015[2008-09]Status: DisposedITAT Mumbai21 Oct 2016AY 2008-09

Bench: Shri R.C.Sharma & Shri Pawan Singh

For Respondent: Shri K.C.Kanojia (DR)
Section 143(2)Section 143(3)Section 147Section 148Section 17Section 253Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “H”,MUMBAI BEFORE SHRI R.C.SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.182/Mum/2015 for (Assessment Year : 2008-09) DCIT-5(1)(2), M/s Hardcastle Petrofer Pvt. Ltd. Room No. 568, 5th Floor, Room No. 18, 2nd Floor, Kitab Aayakar Bhavan, M.K.Road, Vs. Mahal, Dr. D.N.Road, Mumbai-400020. Mumbai-400001. PAN: AABCH5032R (Appellant) (Respondent) Cross Objection No.123/Mum/2016 in ITA No 182/M/2105 AY: 2008-09) M/s Hardcastle Petrofer Pvt. Ltd. DCIT-5(1)(2), Room No. 18, 2nd Floor, Kitab Room No. 568, 5th Floor, Mahal, Dr. D.N.Road, Aayakar Bhavan,…

Zee Entertainment Enterprises Ltd ( Formelry Zee Telefilms Ltd), Mumbai vs. Asst CIT RG 11(1), Mumbai

ITA 7005/MUM/2012[2006-07]Status: DisposedITAT Mumbai19 Oct 2016AY 2006-07
For Appellant: S/Shri Anuj Kishnadwala & Jay Bhansali –ARsFor Respondent: Ms. Vidisha Kalra-DR
Section 143(1)Section 143(3)Section 147Section 148Section 254(1)Section 36(1)

…आयकर अपीलीय अिधकरण, , , , मुंबई “ जी” खंडपीठ Income-tax Appellate Tribunal -“G”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं, राम लाल नेगी राम लाल नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम लाल नेगी राम लाल नेगी "याियक "याियक सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर आयकर आयकर अपील आयकर अपील अपील संसंसंसं/ ITA No.7005/Mum/2012 : िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष"/Assessment Year-2006-07 वष" Zee Entertainment Enterprises Ltd. ADIT-Range-11(1) Room No.467, 4th Floor (Formerly Zee Telefilms…