Additional Director of Income Tax (2007) 292 ITR 49 (Del) and Commissioner of Income Tax v. Ved & Co.

302 ITR 328High Court2008#5497 most cited

What is Additional Director of Income Tax (2007) 292 ITR 49 (Del) and Commissioner of Income Tax v. Ved & Co. authority for?

A notice for reassessment under Section 148 cannot be issued unless the return of income already filed has been disposed of. Reassessment proceedings cannot be initiated while assessment proceedings based on a filed return are still pending.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2024.

Also referred to as

CIT vs. Ved and Co. · Section 148 notice · reassessment proceedings · pending assessment · Section 143(1) · escaped assessment · AO · Tribunal order

Issues it is cited on

section 44bbsection 44bsection 148 noticeassistant directorsection 44apermanent establishmentsection 149profits and gains of business or professionliable to taxsection 44section 234bnon-resident

Judgments citing Additional Director of Income Tax (2007) 292 ITR 49 (Del) and Commissioner of Income Tax v. Ved & Co.

Kohinoor Foods Ltd. Formerly Satnam Overseas Ltd vs. Commissioner of Income Tax

ITA - 685 / 2009HC Delhi18 Nov 2011
Section 143Section 143(1)(a)Section 147Section 148Section 260Section 80Section 80HSection 80I

…ravel the path of Section 147 in the vain attempt to enlarge the time available for framing the assessment. This is not permissible in law.” 2011:DHC:5843-DB ITA No. 685/2009 & 686/2009 Page 12 of 21 10. In CIT Vs. Ved & Co. 302 ITR 328 the Court held as under:- “There is no indication as to on what information or on what material the Assessing Officer harboured the recorded in the order of the Commissioner of Income-Tax Appeals, no new material is on record after the filing of the return and till the issuance of the notice under Section 147. The proceedings under Se…