Alpine Electronics Asia Pte. Ltd. v. Director General of Income Tax

341 ITR 247High Court2012#1238 most cited

What is Alpine Electronics Asia Pte. Ltd. v. Director General of Income Tax authority for?

A notice under Section 143(2) of the Income-tax Act is mandatory even in reassessment proceedings initiated under Section 147 or Section 148. The proviso to Section 148(1) specifically extends the period for issuance of such a notice, affirming its necessity.

91

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Alpine Electronics Asia Pte. Ltd. v. DGIT · 341 ITR 247 · Section 143(2) notice mandatory · reassessment proceedings Section 147 · notice under Section 148 · mandatory notice for reassessment · assessment procedure · validity of reassessment proceedings

Sections most often in play

Section 143(2)Section 147Section 148Section 143(3)Section 142(1)Section 144Section 292BBSection 144B

Issues it is cited on

section 144(1)(b)section 148(1)section 144(1)section 292bbsection 158bcsection 292bsection 158bbsection 292section 29section 158bsection 158service of notice

Judgments citing Alpine Electronics Asia Pte. Ltd. v. Director General of Income Tax

Jabalpur Development Authority, Jabalpur vs. Assistant Commissioner of Income Tax Circle 2(1), Jabalpur

In the result, appeals filed by the assessee are partly allowed

ITA 62/JAB/2018[2010-11]Status: HeardITAT Jabalpur01 Dec 2023AY 2010-11

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143Section 143(2)Section 147

…e Act, we hold that there was total failure on the part of the Revenue from complying with the procedure laid down under Section 143(2) of the Act, which is mandatory one as held by the Apex Court.” 5.7 Alpine Electronics Asia Pte Ltd. vs. DGIT & Ors: [(2012) 341 ITR 247 (Del) Held: “The service of notice u/s 143(2) within the statutory time limit is mandatory and is not an inconsequential procedural requirement. Omission to issue notice u/s 143 (2) is not curable and the requirement cannot be dispensed with. S. 143(2) is applicable to proceedings u/s 147 & 148.” 5.8 CIT vs. Pawan Gupta & Ors. [(2009) 318 ITR 322…

Jabalpur Development Authority, Jabalpur vs. Assistant Commissioner of Income Tax Circle 2(1), Jabalpur

In the result, appeals filed by the assessee are partly allowed

ITA 61/JAB/2018[2009-10]Status: HeardITAT Jabalpur01 Dec 2023AY 2009-10

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143Section 143(2)Section 147

…e Act, we hold that there was total failure on the part of the Revenue from complying with the procedure laid down under Section 143(2) of the Act, which is mandatory one as held by the Apex Court.” 5.7 Alpine Electronics Asia Pte Ltd. vs. DGIT & Ors: [(2012) 341 ITR 247 (Del) Held: “The service of notice u/s 143(2) within the statutory time limit is mandatory and is not an inconsequential procedural requirement. Omission to issue notice u/s 143 (2) is not curable and the requirement cannot be dispensed with. S. 143(2) is applicable to proceedings u/s 147 & 148.” 5.8 CIT vs. Pawan Gupta & Ors. [(2009) 318 ITR 322…

Rakyan'S Fine Jewellery (Formally Known As M/S. Varun Gems), New Delhi vs. JCIT, Range- 33, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7178/DEL/2019[2007-08]Status: DisposedITAT Delhi25 Aug 2023AY 2007-08

Bench: Shri C.M. Gargrakyan’S Fine Jewellery (Formerly Vs. Jcit, Known As M/S. Varun Gems, Range-33, M-31, M Block Main Market, New Delhi Greater Kailash, Part-1, New Delhi (Appellant) (Respondent) Pan: Aaafv2804P

For Appellant: Shri Abhishek Mathur, CAFor Respondent: Shri Om Parkash, Sr. DR
Section 143(2)Section 147Section 148Section 292B

…f the Act before the AO, the legal contention cannot be dismissed on the strength of provision of section 292BB of the Act as the same has no application to present AY 2007-10. As per decision of Hon’ble in the case of Alpine Electronics Asia Pte Ltd Vs. DCIT 341 ITR 247 (Del) non-service of notice u/s 143(2) of the Act makes assessment order invalid. Accordingly, ground No. 1 of assessee is allowed and consequently, impugned reassessment order u/s 147/143(3) of the Act is quashed being bad in law and invalid. 7. No arguments on other grounds, hence, in absence of any submission I don’t deem it proper to decide o…

Ballu Singh, Gurgaon vs. ITO Ward -65(5), New Delhi

In the result, the appeal of the assessee is allowed

ITA 800/DEL/2020[2009-10]Status: DisposedITAT Delhi15 May 2023AY 2009-10

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 44ASection 69A

…g the decision of the Supreme Court in ACIT Vs. Hotel Blue Moon (supra) and the jurisdictional Hon’ble Delhi High Court in PR. Commissioner of Income Tax vs. Silver Line [(383 ITR 455), (paper book page no. 166-174) Alpine Electronics Asia Pvt. Ltd. Vs. DCIT (341 ITR 247), CIT vs. Shri Jai Shiv Shankar Pvt. Ltd [(383 ITR 448), (paper book page no. 179-187)], Indus Tower Limited vs. CIT, judgment dated 29/05/2017, the hon’ble courts on various occasions has concluded that for completion of the assessment under Section 148 of the Act, compliance with the procedure under Section 143 (2) is mandatory, and if notice i…

Ballu Singh, Gurgaon vs. ITO Ward -65(5), New Delhi

In the result, the appeal of the assessee is allowed

ITA 799/DEL/2020[2008-09]Status: DisposedITAT Delhi15 May 2023AY 2008-09

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 44ASection 69A

…g the decision of the Supreme Court in ACIT Vs. Hotel Blue Moon (supra) and the jurisdictional Hon’ble Delhi High Court in PR. Commissioner of Income Tax vs. Silver Line [(383 ITR 455), (paper book page no. 166-174) Alpine Electronics Asia Pvt. Ltd. Vs. DCIT (341 ITR 247), CIT vs. Shri Jai Shiv Shankar Pvt. Ltd [(383 ITR 448), (paper book page no. 179-187)], Indus Tower Limited vs. CIT, judgment dated 29/05/2017, the hon’ble courts on various occasions has concluded that for completion of the assessment under Section 148 of the Act, compliance with the procedure under Section 143 (2) is mandatory, and if notice i…

Diya Infrastructure Pvt. Ltd., Delhi vs. ITO, Ward- 7(3), New Delhi

In the result, the appeal of the assessee is allowed in terms indicated herein above

ITA 1929/DEL/2019[2007-08]Status: DisposedITAT Delhi16 Mar 2023AY 2007-08

Bench: Shri Kul Bharat[Assessment Year : 2007-08] Diya Infrastructure Pvt.Ltd., Vs Ito, 1373, Rani Bagh, Shakur Ward-7(3), Basti, Delhi-110034. New Delhi. Pan-Aaccd3991L Appellant Respondent Appellant By Ms. Rano Jain, Adv. & Ms. Mansi Jain, Ca Respondent By Shri Sanjay Nargas, Sr.Dr Date Of Hearing 15.02.2023 Date Of Pronouncement 16.03.2023

Section 142(1)Section 143Section 143(2)Section 147Section 148Section 68

…Ltd., ITA NO. 935/2015 dt. 28.04.2017 • CIT v. Delhi Kalyan Samiti, ITA No. 696, 697, 699/2015 dt. 22.03.2016 • Pro CIT v. Silver Line, [2016] 383 ITR 455, Delhi High Court • Alpine Electronics Asia PTE Ltd. v. Director General Of Income Tax & Others, [2012] 341 ITR 247, Delhi High Court • Pro CIT v. Paramount Biotech Industries Ltd., ITA No. 887/2017 & 888/2017 dt. 24.10.2017, Delhi High Court • Asst. CIT v. Mis. Hotel Blue Moon, [2010] 321 ITR 362 (SC) • Rajender Kumar Sehgal v. ITO, W.P. © 11255/2017, CM No. 46017/2017, dt. 19.11.2018 • Pro CIT V. Gravity Systems Pvt. Ltd., ITA No. 896/2017 & 899/2017 dt. 27.…

Sainik Filling Station, Faridabad vs. ITO Ward - 4(1), Gurgaon

Appeal are allowed in the terms indicated hereinabove

ITA 6868/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Feb 2023AY 2014-15

Bench: Shri Kul Bharat[Assessment Year: 2014-15

Section 143(1)Section 143(2)Section 144Section 147Section 148Section 234ASection 40A(3)

…s under: - PCIT & Another vs. Silver Line & Another (2016) 383 ITR 0455 (Del.); - ACIT & Another vs. Hotel Blue Moon (2010) 321 ITR 0362 (SC); - CIT vs. Laxman Das Khandelwal SLP(C) No. Dairy No. 7708 of 2019; - Alpine Electronics Asia P. Ltd. v. DGIT (2012) 341 ITR 247 (Del.). 6. Further, in respect of ground nos. 4 & 6 it was stated that the alleged expenses were on account of interest on late payment to HPCL and interest on late payment of VAT for Rs. 79,000/- and Rs. 10,542/- respectively. It was stated that the assessee is a partnership firm engaged in running a petrol pump. During the year under conside…

Sanjay Singh, Ghaziabad vs. ITO Ward- 2(4), Ghaziabad

In the result, the appeal filed by the assessee is allowed

ITA 420/DEL/2020[2010-11]Status: DisposedITAT Delhi19 Oct 2022AY 2010-11

Bench: Shri Chandra Mohan Gargassessment Year: 2010-11 Sanjay Singh, Income Tax Officer, Chamber No.64, Tehsil Vs. Ward-2(4), Compound,Gandhi Nagar, Ghaziabad.Uttar Pradesh. Ghaziabad. Pan: Asxps4165R (Appellant) (Respondent) Shri Anoop Sharma & For Assessee : Shri Sanjay Prashar, Advocates For Revenue : Shri Anuj Garg, Sr. Dr

For Appellant: Shri Sanjay PrasharFor Respondent: Shri Anuj Garg, Sr. DR
Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271

…nt upon the Assessing Officer to issue notice u/s 143(2) within the time stipulated as per the provisions of the Act which he failed to observe. Hence, keeping in view the judgment o f Jurisdictional High Court in the case of Alpine Electronics Asia Pvt. Ltd. 341 ITR 247 wherein the judgment of Hotel Blue Moon 321 ITR 362 (SC) has been duly referred to, we hereby hold that omission to issue notice u/s 143(2) is not curable and the requirement cannot be dispensed with. It is mandatory to issue notice u/s 143(2) even in the case of reassessment u/s 148. Similarly, Section 14 ITA.No.420/Del./2020 Shri Sanjay Singh,…

Nishit Fincap P. Ltd., Delhi vs. ITO Ward 18(3), New Delhi

In the result, the appeal filed by the assessee is

ITA 1424/DEL/2021[2008-09]Status: DisposedITAT Delhi11 Apr 2022AY 2008-09

Bench: Shri R. K. Panda[Assessment Year: 2008-09]

Section 143(2)Section 143(3)Section 144Section 147Section 148Section 151Section 153(1)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC’: NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER [Assessment Year: 2008-09] M/s Nishit Fincap Private Income Tax Officer, Limited, Ward-18(3), B-1/14, Upper Ground Vs New Delhi Floor, Rana Pratap Bagh, Delhi-110007 PAN-AAACN3687M Assessee Revenue Assessee by Sh. Suresh Kumar Gupta, Adv. Revenue by Sh. Om Prakash Sr. DR Date of Hearing 29.03.2022 Date of Pronouncement 11 .04.2022 ORDER PER R.K. PANDA, AM, This appeal filed by the assessee is directed against the order dated 27/04/2021 of the CIT(A) National Faceless Appeal Centre (NFAC) for Assessm…

Indian Clothing League(P) Ltd., Noida vs. ITO, Ward-26(2), New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 505/DEL/2020[2011-12]Status: DisposedITAT Delhi21 Feb 2022AY 2011-12

Bench: Shri R.K. Pandaassessment Year: 2011-12 Indian Clothing League (P) Ltd., Vs. Ito, Rupinder Kumar Aggarwal, Ward-26(2), Advocate, B-1A/22H, New Delhi. Sector-51, Noida. Pan: Aaccv3439R (Appellant) (Respondent) Assessee By : Shri Lalit Mohan, Ca Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 01.02.2022 Date Of Pronouncement : 21.02.2022 Order

For Appellant: Shri Lalit Mohan, CAFor Respondent: Shri Om Parkash, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…153A of the Act and in our view, the same is not applicable in the present case. This Court in several cases pertaining to proceedings under Section 147 has held that a notice under Section 143(2) is mandatory. [See: Alpine Electronics Asia (P.) Ltd. v. DGIT: 341 ITR 247 (Del), DIT v. Society for Worldwide Interbank Financial Telecommunication: 323 ITR 249 (Del), Pr. CIT v Shri Jai Shiv Shankar Traders Pvt. Ltd.: 282 CTR 435 (Del) and CIT v. Rajeev Verma: 336 ITR (All)]. It is also relevant to note that clause (b) of the proviso to Section 14 148(1) of the Act also specifically extends the period for issuance of…

ITO, Ward-2(3)(7), Surat vs. Dipakkumar S. Mehta, Surat

In the result, the appeal of the Revenue in (ITA No

ITA 1503/AHD/2017[2007-08]Status: DisposedITAT Surat22 Sept 2021AY 2007-08

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1503/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) The Ito, Ward-2(3)(7), Vs. Shri Dipakkumar S. Mehta, Surat. Prop. Of Seema Impex, 401, 6/1582, Kumbhar Sheri, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Revenue) (Assessee) आयकरअपीलसं./Ita No.1461/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) Shri Deepak S. Mehta, Vs. The Ito, Ward-2(3)(7), C/O. 302, Nishit Diamond Complex, Surat. Gujjar Falia, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Assessee) (Revenue)

For Appellant: Shri Himashu Gandhi, CAFor Respondent: Shri O.P. Vaishnav, CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 148Section 151

…ssessment under section 148 of the Act, compliance with the procedure of issue of notice under Section 143 (2) was mandatory. This position of law has been further clarified by Delhi high Court in the case of Alpine Electronics Asia Pvt. Ltd. v/s. DCIT (2012) 341 ITR 247 (Del). 19. It has been also contended by ld DR that assessee attended the assessment proceedings regularly and never objected regarding issue and service of notice u/s143(2) so the default can be treated as procedural irregularity u/s 292BB of the Act. We note that as per the provision of section 292BB where an assessee had appeared in any proce…

Deepak S. Mehta, Surat vs. ITO, Ward-2(3)(7), Surat

In the result, the appeal of the Revenue in (ITA No

ITA 1461/AHD/2017[2007-08]Status: DisposedITAT Surat22 Sept 2021AY 2007-08

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1503/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) The Ito, Ward-2(3)(7), Vs. Shri Dipakkumar S. Mehta, Surat. Prop. Of Seema Impex, 401, 6/1582, Kumbhar Sheri, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Revenue) (Assessee) आयकरअपीलसं./Ita No.1461/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) Shri Deepak S. Mehta, Vs. The Ito, Ward-2(3)(7), C/O. 302, Nishit Diamond Complex, Surat. Gujjar Falia, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Assessee) (Revenue)

For Appellant: Shri Himashu Gandhi, CAFor Respondent: Shri O.P. Vaishnav, CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 148Section 151

…ssessment under section 148 of the Act, compliance with the procedure of issue of notice under Section 143 (2) was mandatory. This position of law has been further clarified by Delhi high Court in the case of Alpine Electronics Asia Pvt. Ltd. v/s. DCIT (2012) 341 ITR 247 (Del). 19. It has been also contended by ld DR that assessee attended the assessment proceedings regularly and never objected regarding issue and service of notice u/s143(2) so the default can be treated as procedural irregularity u/s 292BB of the Act. We note that as per the provision of section 292BB where an assessee had appeared in any proce…

Income Tax Officer Ward 2(3)(7), Surat vs. Shri Atul Kailashchandra Mehta, Surat

In the result, appeals filed by the Revenue ( in ITA No

ITA 107/SRT/2017[2008-09]Status: DisposedITAT Surat20 Sept 2021AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.106/Srt/2017 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) The Income Tax Officer, V Shri Mukesh Mahavirprasad Sen, Ward-2(3(8), Surat. 6/1862-63, 3Rd Floor, Office S. No.305, Ghanshyam Bhuvan, Bal Sheri, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bcsps 0173 F (Assessee) (Respondent) आयकरअपीलसं./Ita No.107/Srt/2017 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) The Income Tax Officer, V Shri Atul Kailashchandra Mehta, Ward-2(3)(7), Surat. S. 7/2496, Office No.2, Shastru Chambers, Maznine Floor, Chandulal Sheri, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alxpm 7834 Q (Assessee) (Respondent) Assessee By : Shri Rohit Vijayvargiya - Ca Respondent By : Shri Ritesh Mishra – Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 17/06/2021 घोषणाक"तार"ख/Date Of Pronouncement : 20/09/2021 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Rohit Vijayvargiya - CAFor Respondent: Shri Ritesh Mishra – CIT(DR)
Section 132(4)Section 144

…s mandatory. This position of law has been ITA No.106 & 107/SRT/2017 for A.Y. 2007-08 & 08-09 Shri Mukesh Mahavirpraad Sen & Shri Atul Kailashchandra Mehta further clarified by Delhi high Court in the case of Alpine Electronics Asia Pvt. Ltd. v/s. DCIT (2012) 341 ITR 247 (Del). 19. It has been also contended by ld DR that assessee attended the assessment proceedings regularly and never objected regarding issue and service of notice u/s143(2) so the default can be treated as procedural irregularity u/s 292BB of the Act. As per the provision of section 292BB where an assessee had appeared in any proceedings or coo…

Income Tax Officer Ward 2(3)(8), Surat vs. Shri Mukesh Mahavir Prasad Sen, Surat

In the result, appeals filed by the Revenue ( in ITA No

ITA 106/SRT/2017[2007-08]Status: DisposedITAT Surat20 Sept 2021AY 2007-08

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.106/Srt/2017 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) The Income Tax Officer, V Shri Mukesh Mahavirprasad Sen, Ward-2(3(8), Surat. 6/1862-63, 3Rd Floor, Office S. No.305, Ghanshyam Bhuvan, Bal Sheri, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bcsps 0173 F (Assessee) (Respondent) आयकरअपीलसं./Ita No.107/Srt/2017 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) The Income Tax Officer, V Shri Atul Kailashchandra Mehta, Ward-2(3)(7), Surat. S. 7/2496, Office No.2, Shastru Chambers, Maznine Floor, Chandulal Sheri, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alxpm 7834 Q (Assessee) (Respondent) Assessee By : Shri Rohit Vijayvargiya - Ca Respondent By : Shri Ritesh Mishra – Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 17/06/2021 घोषणाक"तार"ख/Date Of Pronouncement : 20/09/2021 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Rohit Vijayvargiya - CAFor Respondent: Shri Ritesh Mishra – CIT(DR)
Section 132(4)Section 144

…s mandatory. This position of law has been ITA No.106 & 107/SRT/2017 for A.Y. 2007-08 & 08-09 Shri Mukesh Mahavirpraad Sen & Shri Atul Kailashchandra Mehta further clarified by Delhi high Court in the case of Alpine Electronics Asia Pvt. Ltd. v/s. DCIT (2012) 341 ITR 247 (Del). 19. It has been also contended by ld DR that assessee attended the assessment proceedings regularly and never objected regarding issue and service of notice u/s143(2) so the default can be treated as procedural irregularity u/s 292BB of the Act. As per the provision of section 292BB where an assessee had appeared in any proceedings or coo…

ACIT, New Delhi vs. M/S Sg Portfolio Pvt. Ltd., New Delhi

In the result, appeal of the Revenue for the A

ITA 2334/DEL/2016[2010-11]Status: DisposedITAT Delhi22 Mar 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Amitabh Kumar Sinha, CIT-DR
Section 132Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 151(1)Section 153CSection 282B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.Nos.2331, 2332, 2333 & 2334/Del./2016 Assessment Years 2007-08, 2008-09, 2009-10 & 2010-2011 The ACIT, M/s. SG Portfolio Pvt. Central Circle-18, Room Ltd., 2D, MIG DDA Flats [vs. No.102, ARA Centre, E-2, Gulabi Bagh, New Delhi Jhandewalan Extn. PIN – 110 017. New Delhi. PAN AAHCS6810N (Appellant) (Respondent) For Revenue : Shri Amitabh Kumar Sinha, CIT-DR. For Assessee : Shri Rakesh Gupta, Advocate Date of Hearing : 18.03.2021 Date o…

ACIT, New Delhi vs. M/S Sg Portfolio Pvt. Ltd., New Delhi

In the result, appeal of the Revenue for the A

ITA 2333/DEL/2016[2009-10]Status: DisposedITAT Delhi22 Mar 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Amitabh Kumar Sinha, CIT-DR
Section 132Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 151(1)Section 153CSection 282B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.Nos.2331, 2332, 2333 & 2334/Del./2016 Assessment Years 2007-08, 2008-09, 2009-10 & 2010-2011 The ACIT, M/s. SG Portfolio Pvt. Central Circle-18, Room Ltd., 2D, MIG DDA Flats [vs. No.102, ARA Centre, E-2, Gulabi Bagh, New Delhi Jhandewalan Extn. PIN – 110 017. New Delhi. PAN AAHCS6810N (Appellant) (Respondent) For Revenue : Shri Amitabh Kumar Sinha, CIT-DR. For Assessee : Shri Rakesh Gupta, Advocate Date of Hearing : 18.03.2021 Date o…

ACIT, New Delhi vs. M/S Sg Portfolio Pvt. Ltd., New Delhi

In the result, appeal of the Revenue for the A

ITA 2332/DEL/2016[2008-09]Status: DisposedITAT Delhi22 Mar 2021AY 2008-09

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Amitabh Kumar Sinha, CIT-DR
Section 132Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 151(1)Section 153CSection 282B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.Nos.2331, 2332, 2333 & 2334/Del./2016 Assessment Years 2007-08, 2008-09, 2009-10 & 2010-2011 The ACIT, M/s. SG Portfolio Pvt. Central Circle-18, Room Ltd., 2D, MIG DDA Flats [vs. No.102, ARA Centre, E-2, Gulabi Bagh, New Delhi Jhandewalan Extn. PIN – 110 017. New Delhi. PAN AAHCS6810N (Appellant) (Respondent) For Revenue : Shri Amitabh Kumar Sinha, CIT-DR. For Assessee : Shri Rakesh Gupta, Advocate Date of Hearing : 18.03.2021 Date o…

ACIT, New Delhi vs. M/S Sg Portfolio Pvt. Ltd., New Delhi

In the result, appeal of the Revenue for the A

ITA 2331/DEL/2016[2007-08]Status: DisposedITAT Delhi22 Mar 2021AY 2007-08

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Amitabh Kumar Sinha, CIT-DR
Section 132Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 151(1)Section 153CSection 282B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.Nos.2331, 2332, 2333 & 2334/Del./2016 Assessment Years 2007-08, 2008-09, 2009-10 & 2010-2011 The ACIT, M/s. SG Portfolio Pvt. Central Circle-18, Room Ltd., 2D, MIG DDA Flats [vs. No.102, ARA Centre, E-2, Gulabi Bagh, New Delhi Jhandewalan Extn. PIN – 110 017. New Delhi. PAN AAHCS6810N (Appellant) (Respondent) For Revenue : Shri Amitabh Kumar Sinha, CIT-DR. For Assessee : Shri Rakesh Gupta, Advocate Date of Hearing : 18.03.2021 Date o…

Vikas Strips Ltd., Delhi vs. DCIT, New Delhi

In the result, the Assessee’s Appeal is allowed

ITA 447/DEL/2017[2007-08]Status: DisposedITAT Delhi10 Sept 2020AY 2007-08

Bench: Shri H.S. Sidhu & Shri O.P. Kant(Through Video Conference) A.Y. : 2007-08

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151(1)

…of Hon’ble High Court of Delhi dated 24.10.2017 in the case of PCIT vs. M/s Paramount Biotech Industries Ltd. in ITA No. 887/2017 & 888/2017. - Decision of Hon’ble High Court of Delhi dated in the case of Alpine Electronics Asia Pte. Ltd. vs. DGIT (2012) 341 ITR 247 - Decision of Hon’ble High Court of Delhi in the case of CIT vs. Delhi Kalyan Samiti in ITA No. 696 to 699/2015. - ITAT Lucknow Bench-B decision dated 29.3.2019 passed in IT(SS)A No. 311/LKW/2018 (AY 2008-09) – Dolphin Developers Ltd. He especially draw our attention towards the recent decision of the Hon’ble Supreme Court of India in the ca…

Commissioner of Income vs. M/S C Ramaiah Reddy

In the result, we do not find any merit in the appeal

ITA/192/2012HC Karnataka24 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 143(2)Section 143(3)Section 147Section 260Section 260ASection 292BSection 45(2)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.NAGAPRASANNA I.T.A. NO.192 OF 2012 BETWEEN: 1. COMMISSIONER OF INCOME TAX (CENTRAL) CENTRAL REVENUE BUILDINGS QUEENS ROAD, BANGALORE-560001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7(1), C.R. BUILDING, BANGALORE. ... APPELLANTS (By Sri. E I SANMATHI ADV.,) AND: M/S. C. RAMAIAH REDDY RAMAIAH REDDY COLONY SECTOR-D, BASAVANAGAR BANGALORE-37. ... RESPONDENT (By Sri. A SHANKAR, SR. ADV. A/W Sri. M…