Agarwal Metals and Alloys v. ACIT

346 ITR 64High Court2012#3507 most cited

What is Agarwal Metals and Alloys v. ACIT authority for?

An assessment order is liable to be struck down if the Assessing Officer fails to communicate the 'reasons to believe' upon which the case was reopened. Such a failure constitutes a brazen violation of governing legal principles and the assumption of jurisdiction is unsustainable.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

Agarwal Metals and Alloys v. ACIT · section 147 · section 148 · reasons to believe · notice u/s 148 · communication of reasons · reassessment · violation of principles of natural justice · Bombay HC

Also reported as

27 Taxmann.com 139

Sections most often in play

Section 143(3)Section 147Section 148Section 148(2)

Issues it is cited on

section 151section 148section 147section 14indiatotal incomedocumentsection 143(3)nfac

Judgments citing Agarwal Metals and Alloys v. ACIT

M/S. Samaksh Holdings Pvt. Ltd., Kolkata vs. ACIT, Circle-1(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 113/KOL/2025[2011-12]Status: DisposedITAT Kolkata06 May 2025AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm M/S. Samaksh Holdings Pvt. Acit, Circle-1(1) Ltd. Aayakar Bhawan, 7Th Floor, P-7, 16, Strand Road, Diamond Chowringhee Square, Kolkata, Heritage, 14Th Floor, West Bengal Vs. Room No- 1402, Kolkata, West Bengal, 700001 700069 (Appellant) (Respondent) Pan No. Aadck2106P Assessee By : Shri Abhishak Bansal, Ar Revenue By : Shri Sailen Samadder, Dr Date Of Hearing: 27.03.2025 Date Of Pronouncement : 06.05.2025

For Appellant: Shri Abhishak Bansal, ARFor Respondent: Shri Sailen Samadder, DR
Section 143(3)Section 147Section 148Section 148(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM M/s. Samaksh Holdings Pvt. ACIT, CIRCLE-1(1) Ltd. Aayakar Bhawan, 7th Floor, P-7, 16, Strand Road, Diamond Chowringhee Square, Kolkata, Heritage, 14th Floor, West Bengal Vs. Room No- 1402, Kolkata, West Bengal, 700001 700069 (Appellant) (Respondent) PAN No. AADCK2106P Assessee by : Shri Abhishak Bansal, AR Revenue by : Shri Sailen Samadder, DR Date of hearing: 27.03.2025 Date of pronouncement : 06.05.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the o…

Pradeep Kumar Singh, Raipur vs. Income Tax Officer, Ward-4(1), Raipur

In the result, the assessee's appeal in ITA No

ITA 281/RPR/2023[2012-13]Status: DisposedITAT Raipur19 Dec 2023AY 2012-13

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 280 & 281/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 & 2012-13 Pradeep Kumar Singh C-1/2, Maruti Business Park, G.E. Road, Raipur (C.G.) Pan : Coups0118F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 147Section 69

…and framing of the impugned assessment cannot be sustained and is liable to be struck down on the said count itself. My view above is supported by the judgment of the Hon’ble High Court of Bombay in the case of Agarwal Metals and Alloys Vs. ACIT & Ors. (2012) 346 ITR 64 (Bom.). In its order above, the Hon’ble High Court had, after taking cognizance of the fact that the A.O in the case before them had failed to communicate the “reasons to believe” based on which the case of the assessee was reopened, quashed the assessment by treating the same as having been passed in a brazen violation of the governing principles…

Pradeep Kumar Singh, Raipur vs. Income Tax Officer, Ward-4(1), Raipur

In the result, the assessee's appeal in ITA No

ITA 280/RPR/2023[2011-12]Status: DisposedITAT Raipur19 Dec 2023AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 280 & 281/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 & 2012-13 Pradeep Kumar Singh C-1/2, Maruti Business Park, G.E. Road, Raipur (C.G.) Pan : Coups0118F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 147Section 69

…and framing of the impugned assessment cannot be sustained and is liable to be struck down on the said count itself. My view above is supported by the judgment of the Hon’ble High Court of Bombay in the case of Agarwal Metals and Alloys Vs. ACIT & Ors. (2012) 346 ITR 64 (Bom.). In its order above, the Hon’ble High Court had, after taking cognizance of the fact that the A.O in the case before them had failed to communicate the “reasons to believe” based on which the case of the assessee was reopened, quashed the assessment by treating the same as having been passed in a brazen violation of the governing principles…

Saraswati Garewal, Bilaspur vs. Income Tax Officer, Ward 2(1), Bilaspur

In the result ground no. 1 of the assessee in terms of our aforesaid observations is allowed

ITA 166/RPR/2022[2014-15]Status: DisposedITAT Raipur25 Oct 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am Saraswati Garewal, V Income Tax Officer, Ward 2(1), C/O Shivbhajan, Vill: Pendridih, S Bilaspur Post: Hirri Mines, Bilaspur – 495222, (C.G.) Pan: Bizpg5287R (अपीलाथ" /Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By Shri R.B. Doshi, Ca राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of : 13/10/2023 Hearing घोषणाक" तार"ख/Date : 25/10/2023 Of Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 133(6)Section 142Section 142(1)Section 147Section 148Section 69A

…and framing of the impugned assessment cannot be sustained and is liable to be struck down on the said count itself. My view above is supported by the judgment of the Hon’ble High Court of Bombay in the case of Agarwal Metals and Alloys Vs. ACIT & Ors. (2012) 346 ITR 64 (Bom.). In its order mentioned above, the Hon’ble High Court had, after taking cognizance of the fact that the A.O in the case before them had failed to communicate the “reasons to believe” based on which the case of the assessee was reopened, quashed the assessment by treating the same as having been passed in a brazen violation of the governing…

Gajraj Giri, Bilaspur vs. Income Tax Officer, Ward-2(1), Bilaspur

In the result, the assessee's appeal is allowed in terms of my observations above

ITA 222/RPR/2023[2014-15]Status: DisposedITAT Raipur06 Sept 2023AY 2014-15

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 222/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Gajraj Giri S/O. Raghuraj Giri, Sai Mandir Road, Jaharbhata, Bilaspur (C.G.)-495 001 Pan : Afgpg0112E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward 2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 147Section 148Section 56(2)(vii)

…and framing of the impugned assessment cannot be sustained and is liable to be struck down on the said count itself. My view above is supported by the judgment of the Hon’ble High Court of Bombay in the case of Agarwal Metals and Alloys Vs. ACIT & Ors. (2012) 346 ITR 64 (Bom.). In its order mentioned above, the Hon’ble High Court had, after taking cognizance of the fact that the A.O in the case before them had failed to communicate the “reasons to believe” based on which the case of the assessee was reopened, quashed the assessment by treating the same as having been passed in a brazen violation of the governing…

Shri Shri Brij Mohan Narang, Bilaspur(Cg) vs. The Income Tax Officer, Ward-1(1), Bilaspur, Bilaspur(Cg)

In the result, appeals of the assessee in ITA No

ITA 23/BIL/2017[2010-11]Status: DisposedITAT Raipur04 Aug 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 22 & 23/Rpr/2017 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 Paramjeet Narang, Legal Heir Late Shri Brij Mohan Narang, 29/114, Nariyal Kothi, Dayalband (C.G.) Pan : Abypn6542M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.183/Rpr/2017 "नधा"रण वष" / Assessment Years : 2012-13 Paramjeet Narang, Legal Heir Late Shri Brij Mohan Narang, 29/114, Nariyal Kothi, Dayalband (C.G.) Pan : Abypn6542M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Smt. Richa Khatri, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 133ASection 143(2)Section 143(3)Section 147Section 148

…raming of the impugned assessment cannot be sustained and is liable to be struck down on the said count itself. Our aforesaid view is supported by the judgment of the Hon’ble High Court of Bombay in the case of Agarwal Metals and Alloys Vs. ACIT & Ors. (2012) 346 ITR 64 (Bom.). In its aforesaid order, the Hon’ble High Court had after taking cognizance of the fact that the A.O in the case before them had failed to communicate the “reasons to believe” on the basis of which the case of the assessee was reopened, quashed the assessment by treating the same as having been passed in a brazen violation of the governing…

Shri Shri Brij Mohan Narang, Bilaspur(Cg) vs. The Income Tax Officer, Ward-1(1), Bilaspur, Bilaspur(Cg)

In the result, appeals of the assessee in ITA No

ITA 22/BIL/2017[2009-10]Status: DisposedITAT Raipur04 Aug 2022AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 22 & 23/Rpr/2017 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 Paramjeet Narang, Legal Heir Late Shri Brij Mohan Narang, 29/114, Nariyal Kothi, Dayalband (C.G.) Pan : Abypn6542M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.183/Rpr/2017 "नधा"रण वष" / Assessment Years : 2012-13 Paramjeet Narang, Legal Heir Late Shri Brij Mohan Narang, 29/114, Nariyal Kothi, Dayalband (C.G.) Pan : Abypn6542M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Smt. Richa Khatri, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 133ASection 143(2)Section 143(3)Section 147Section 148

…raming of the impugned assessment cannot be sustained and is liable to be struck down on the said count itself. Our aforesaid view is supported by the judgment of the Hon’ble High Court of Bombay in the case of Agarwal Metals and Alloys Vs. ACIT & Ors. (2012) 346 ITR 64 (Bom.). In its aforesaid order, the Hon’ble High Court had after taking cognizance of the fact that the A.O in the case before them had failed to communicate the “reasons to believe” on the basis of which the case of the assessee was reopened, quashed the assessment by treating the same as having been passed in a brazen violation of the governing…

Brij Mohan Narang, Bilaspur vs. Income Tax Officer 2(2), Bilaspur

In the result, appeals of the assessee in ITA No

ITA 183/RPR/2017[2012-13]Status: DisposedITAT Raipur04 Aug 2022AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 22 & 23/Rpr/2017 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 Paramjeet Narang, Legal Heir Late Shri Brij Mohan Narang, 29/114, Nariyal Kothi, Dayalband (C.G.) Pan : Abypn6542M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.183/Rpr/2017 "नधा"रण वष" / Assessment Years : 2012-13 Paramjeet Narang, Legal Heir Late Shri Brij Mohan Narang, 29/114, Nariyal Kothi, Dayalband (C.G.) Pan : Abypn6542M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Smt. Richa Khatri, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 133ASection 143(2)Section 143(3)Section 147Section 148

…raming of the impugned assessment cannot be sustained and is liable to be struck down on the said count itself. Our aforesaid view is supported by the judgment of the Hon’ble High Court of Bombay in the case of Agarwal Metals and Alloys Vs. ACIT & Ors. (2012) 346 ITR 64 (Bom.). In its aforesaid order, the Hon’ble High Court had after taking cognizance of the fact that the A.O in the case before them had failed to communicate the “reasons to believe” on the basis of which the case of the assessee was reopened, quashed the assessment by treating the same as having been passed in a brazen violation of the governing…

Janak K. Mehta, Mumbai vs. CIT (A)-36, Mumbai

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 337/MUM/2021[2009-10]Status: DisposedITAT Mumbai16 Nov 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri Shailesh BandiFor Respondent: Ms. Kranti Yadav
Section 143(3)Section 147Section 148Section 234Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 336 & 337/MUM/2021 (A.Ys: 2010-11 & 2009-10) Janak J. Mehta v. Commissioner of Income-tax (A) -36 502, Amrapali, Telly Gally Income Tax Office Andheri (E), Mumbai – 400069 Kautilya Bhavan, Bandra Kurla Complex Bandra (E), Mumbai -400051 PAN: AAGPM4205M (Appellant) (Respondent) Assessee by : Shri Shailesh Bandi Department by : Ms. Kranti Yadav Date of Hearing : 09.11.2021 Date of Pronouncement : 16.11.2021 O R D E R PER C.N. PRASAD (JM) 1. These two appeal are filled by the assessee…

Janak J. Mehta, Mumbai vs. CIT - 36, Mumbai

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 336/MUM/2021[2010-11]Status: DisposedITAT Mumbai16 Nov 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri Shailesh BandiFor Respondent: Ms. Kranti Yadav
Section 143(3)Section 147Section 148Section 234Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 336 & 337/MUM/2021 (A.Ys: 2010-11 & 2009-10) Janak J. Mehta v. Commissioner of Income-tax (A) -36 502, Amrapali, Telly Gally Income Tax Office Andheri (E), Mumbai – 400069 Kautilya Bhavan, Bandra Kurla Complex Bandra (E), Mumbai -400051 PAN: AAGPM4205M (Appellant) (Respondent) Assessee by : Shri Shailesh Bandi Department by : Ms. Kranti Yadav Date of Hearing : 09.11.2021 Date of Pronouncement : 16.11.2021 O R D E R PER C.N. PRASAD (JM) 1. These two appeal are filled by the assessee…

Janak J. Mehta, Mumbai vs. CIT -36, Mumbai

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 335/MUM/2021[2008-09]Status: DisposedITAT Mumbai16 Nov 2021AY 2008-09

Bench: Shri C.N. Prasad, Hon'Blejanak J. Mehta (Huf) V. Commissioner Of Income-Tax (A) -36 502, Amrapali, Telly Gally Income Tax Office Andheri (E), Mumbai – 400069 Kautilya Bhavan, Bandra Kurla Complex Bandra (E), Mumbai -400051 Pan: Aachj5173M (Appellant) (Respondent) Janak J. Mehta V. Commissioner Of Income-Tax (A) -36 502, Amrapali, Telly Gally Income Tax Office Andheri (E), Mumbai – 400069 Kautilya Bhavan, Bandra Kurla Complex Bandra (E), Mumbai -400051 Pan: Aagpm4205M (Appellant) (Respondent)

For Appellant: Shri Shailesh BandiFor Respondent: Ms. Kranti Yadav
Section 143(3)Section 147Section 148Section 234Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Janak J. Mehta (HUF) v. Commissioner of Income-tax (A) -36 502, Amrapali, Telly Gally Income Tax Office Andheri (E), Mumbai – 400069 Kautilya Bhavan, Bandra Kurla Complex Bandra (E), Mumbai -400051 PAN: AACHJ5173M (Appellant) (Respondent) Janak J. Mehta v. Commissioner of Income-tax (A) -36 502, Amrapali, Telly Gally Income Tax Office Andheri (E), Mumbai – 400069 Kautilya Bhavan, Bandra Kurla Complex Bandra (E), Mumbai -400051 PAN: AAGPM4205M (Appellant) (Respondent) Assessee by : Shri Shaile…

Janak J. Mehta HUF, Mumbai vs. CIT - 36, Mumbai

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 334/MUM/2021[2008-09]Status: DisposedITAT Mumbai16 Nov 2021AY 2008-09

Bench: Shri C.N. Prasad, Hon'Blejanak J. Mehta (Huf) V. Commissioner Of Income-Tax (A) -36 502, Amrapali, Telly Gally Income Tax Office Andheri (E), Mumbai – 400069 Kautilya Bhavan, Bandra Kurla Complex Bandra (E), Mumbai -400051 Pan: Aachj5173M (Appellant) (Respondent) Janak J. Mehta V. Commissioner Of Income-Tax (A) -36 502, Amrapali, Telly Gally Income Tax Office Andheri (E), Mumbai – 400069 Kautilya Bhavan, Bandra Kurla Complex Bandra (E), Mumbai -400051 Pan: Aagpm4205M (Appellant) (Respondent)

For Appellant: Shri Shailesh BandiFor Respondent: Ms. Kranti Yadav
Section 143(3)Section 147Section 148Section 234Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Janak J. Mehta (HUF) v. Commissioner of Income-tax (A) -36 502, Amrapali, Telly Gally Income Tax Office Andheri (E), Mumbai – 400069 Kautilya Bhavan, Bandra Kurla Complex Bandra (E), Mumbai -400051 PAN: AACHJ5173M (Appellant) (Respondent) Janak J. Mehta v. Commissioner of Income-tax (A) -36 502, Amrapali, Telly Gally Income Tax Office Andheri (E), Mumbai – 400069 Kautilya Bhavan, Bandra Kurla Complex Bandra (E), Mumbai -400051 PAN: AAGPM4205M (Appellant) (Respondent) Assessee by : Shri Shaile…

P Mittal Manufacturing Pvt. Ltd., New Delhi vs. ITO, Ward- 19(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6906/DEL/2018[2010-11]Status: DisposedITAT Delhi23 Jul 2019AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Shri Anmol Sinha, Adv. & Sh. AshviniFor Respondent: Shri S.L. Anuragi, Sr. DR

…re to provide opportunity to file objections to the reopening of assessment violates the governing principle of law and hence, reassessment order needs to be quashed and set aside. 25. The Hon’ble Bombay High Court in Agarwal Metals and Alloys Vs. ACIT (2012) 346 ITR 64 (Bom) has propounded such a view in turn relying on the judgment of the Hon'ble Supreme Court in GKN Driveshafts (India) Ltd. Vs. ITO (supra). The learned Authorized Representative for the assessee has raised various issues of change of opinion in the case of Shri B.N. Agarwal, wherein original assessment was completed under section 143(3) of the…

Prity Gupta, Delhi vs. ITO, Ward- 32(5), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8245/DEL/2018[2015-16]Status: DisposedITAT Delhi05 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2014-15 Aashna Capital Services (P) Vs. Ito, Ward 1(2), Ltd., New Delhi C/O Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi (Pan: Aahca2030J) (Appellant) (Respondent) Ay: 2015-16 Nishank Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg2238E) (Appellant) (Respondent) Ay: 2015-16 Prity Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Ahepg6510C) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 1Section 10(38)Section 139Section 143(2)Section 68Section 69C

…to provide opportunity to file objections to the reopening of assessment violates the governing principle of law and hence, re- assessment order needs to be quashed and set aside. 25. The Hon’ble Bombay High Court in Agarwal Metals and Alloys Vs. ACIT (2012) 346 ITR 64 (Bom) has propounded such a view in turn relying on the judgment of the Hon'ble Supreme Court in GKN Driveshafts (India) Ltd. Vs. ITO (supra). The learned Authorized Representative for the assessee has raised various issues of change of opinion in the case of Shri B.N. Agarwal, wherein original assessment was completed under section 143(3) of the…

Nishank Gupta, New Delhi vs. ITO, Ward- 32(5), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8244/DEL/2018[2015-16]Status: DisposedITAT Delhi05 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2014-15 Aashna Capital Services (P) Vs. Ito, Ward 1(2), Ltd., New Delhi C/O Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi (Pan: Aahca2030J) (Appellant) (Respondent) Ay: 2015-16 Nishank Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg2238E) (Appellant) (Respondent) Ay: 2015-16 Prity Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Ahepg6510C) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 1Section 10(38)Section 139Section 143(2)Section 68Section 69C

…to provide opportunity to file objections to the reopening of assessment violates the governing principle of law and hence, re- assessment order needs to be quashed and set aside. 25. The Hon’ble Bombay High Court in Agarwal Metals and Alloys Vs. ACIT (2012) 346 ITR 64 (Bom) has propounded such a view in turn relying on the judgment of the Hon'ble Supreme Court in GKN Driveshafts (India) Ltd. Vs. ITO (supra). The learned Authorized Representative for the assessee has raised various issues of change of opinion in the case of Shri B.N. Agarwal, wherein original assessment was completed under section 143(3) of the…

Prem Rattan Gupta, New Delhi vs. ITO, Ward-39(1), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8223/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C

…to provide opportunity to file objections to the reopening of assessment violates the governing principle of law and hence, re- assessment order needs to be quashed and set aside. 25. The Hon’ble Bombay High Court in Agarwal Metals and Alloys Vs. ACIT (2012) 346 ITR 64 (Bom) has propounded such a view in turn relying on the judgment of the Hon'ble Supreme Court in GKN Driveshafts (India) Ltd. Vs. ITO (supra). The learned Authorized Representative for the assessee has raised various issues of change of opinion in the case of Shri B.N. Agarwal, wherein original assessment was completed under section 143(3) of the…

Vishal Kashyap, New Delhi vs. ITO, Ward-39(1), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8221/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C

…to provide opportunity to file objections to the reopening of assessment violates the governing principle of law and hence, re- assessment order needs to be quashed and set aside. 25. The Hon’ble Bombay High Court in Agarwal Metals and Alloys Vs. ACIT (2012) 346 ITR 64 (Bom) has propounded such a view in turn relying on the judgment of the Hon'ble Supreme Court in GKN Driveshafts (India) Ltd. Vs. ITO (supra). The learned Authorized Representative for the assessee has raised various issues of change of opinion in the case of Shri B.N. Agarwal, wherein original assessment was completed under section 143(3) of the…

Kamlesh Rani, New Delhi vs. ITO, Ward-39(1), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8218/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C

…to provide opportunity to file objections to the reopening of assessment violates the governing principle of law and hence, re- assessment order needs to be quashed and set aside. 25. The Hon’ble Bombay High Court in Agarwal Metals and Alloys Vs. ACIT (2012) 346 ITR 64 (Bom) has propounded such a view in turn relying on the judgment of the Hon'ble Supreme Court in GKN Driveshafts (India) Ltd. Vs. ITO (supra). The learned Authorized Representative for the assessee has raised various issues of change of opinion in the case of Shri B.N. Agarwal, wherein original assessment was completed under section 143(3) of the…

Aashna Capital Services (P) Ltd., Gurgaon vs. ITO, Ward- 1(2), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7710/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Aashna Capital Services (P) Vs. Ito, Ward 1(2), Ltd., New Delhi C/O Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi (Pan: Aahca2030J) (Appellant) (Respondent) Ay: 2015-16 Nishank Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg2238E) (Appellant) (Respondent) Ay: 2015-16 Prity Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Ahepg6510C) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 1Section 10(38)Section 139Section 143(2)Section 68Section 69C

…to provide opportunity to file objections to the reopening of assessment violates the governing principle of law and hence, re- assessment order needs to be quashed and set aside. 25. The Hon’ble Bombay High Court in Agarwal Metals and Alloys Vs. ACIT (2012) 346 ITR 64 (Bom) has propounded such a view in turn relying on the judgment of the Hon'ble Supreme Court in GKN Driveshafts (India) Ltd. Vs. ITO (supra). The learned Authorized Representative for the assessee has raised various issues of change of opinion in the case of Shri B.N. Agarwal, wherein original assessment was completed under section 143(3) of the…

Rekha Maheshwari, New Delhi vs. ITO, Ward- 55(1), New Delhi

In the result, the assessees’s appeal is partly allowed

ITA 43/DEL/2019[2015-16]Status: DisposedITAT Delhi01 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Ms. Rekha Maheswari, Vs. Ito, Ward 55(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm2941L (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 115BSection 139Section 143(2)Section 68

…to provide opportunity to file objections to the reopening of assessment violates the governing principle of law and hence, re- assessment order needs to be quashed and set aside. 25. The Hon’ble Bombay High Court in Agarwal Metals and Alloys Vs. ACIT (2012) 346 ITR 64 (Bom) has propounded such a view in turn relying on the judgment of the Hon'ble Supreme Court in GKN Driveshafts (India) Ltd. Vs. ITO (supra). The learned Authorized Representative for the assessee has raised various issues of change of opinion in the case of Shri B.N. Agarwal, wherein original assessment was completed under section 143(3) of the…

Agarwal Metals and Alloys v. ACIT (346 ITR 64) — Cited in 34 Judgments | BharatTax