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

ITO, New Delhi vs. M/S Vishu Impex Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed and the

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

…13 C.O. Nos.122, 109, 107 & 108 /Del/2013 6.3 Further, the learned D.R. has given a short written submission dated 06.08.2014 the content of the same is reproduced below:- "Note on applicability of Delhi High Court judgment in Alpine Electronics Asia P Ltd. (341 ITR 247 Del) in CO No. 122/D/2013 in ITA 1809/D/2013 filed by Silverline for AY 2008-09 Before discussing as to how the facts of the Delhi High Court judgment in Alpine Electronics Asia Pvt. Ltd. ( 341 ITR 247 Del) are distinguishable it will be relevant to keep in mind the provisions of section 292BB of the Income Tax Act, 1961 which provide that after…

Pr. Commissioner of Income Tax -18 vs. Silver Line

…ce under Section 143 (2) of the Act. It was for the above reason that the AO thought it appropriate to issue the notice under Section 142 (1) of the Act. Relying on the decision in Alpine Electronics Asia Pte. Ltd. v. Director General of Income Tax (2012) 341 ITR 247, Mr. Sahni submitted that in the facts and circumstances of the present case, the failure of the AO to issue a notice under Section 143(2) of the Act was not fatal to the reassessment proceedings. 11. Dr. Rakesh Gupta, learned counsel for the Assessee, pointed out that the requirement of issuance of notice under Section 143(2) of the Act…

Pr. Commissioner of Income Tax -18 vs. Silver Line

…ce under Section 143 (2) of the Act. It was for the above reason that the AO thought it appropriate to issue the notice under Section 142 (1) of the Act. Relying on the decision in Alpine Electronics Asia Pte. Ltd. v. Director General of Income Tax (2012) 341 ITR 247, Mr. Sahni submitted that in the facts and circumstances of the present case, the failure of the AO to issue a notice under Section 143(2) of the Act was not fatal to the reassessment proceedings. 11. Dr. Rakesh Gupta, learned counsel for the Assessee, pointed out that the requirement of issuance of notice under Section 143(2) of the Act…

Pr. Commissioner of Income Tax -18 vs. Silver Line

…ce under Section 143 (2) of the Act. It was for the above reason that the AO thought it appropriate to issue the notice under Section 142 (1) of the Act. Relying on the decision in Alpine Electronics Asia Pte. Ltd. v. Director General of Income Tax (2012) 341 ITR 247, Mr. Sahni submitted that in the facts and circumstances of the present case, the failure of the AO to issue a notice under Section 143(2) of the Act was not fatal to the reassessment proceedings. 11. Dr. Rakesh Gupta, learned counsel for the Assessee, pointed out that the requirement of issuance of notice under Section 143(2) of the Act…

Pr. Commissioner of Income Tax -18 vs. Silver Line

…ce under Section 143 (2) of the Act. It was for the above reason that the AO thought it appropriate to issue the notice under Section 142 (1) of the Act. Relying on the decision in Alpine Electronics Asia Pte. Ltd. v. Director General of Income Tax (2012) 341 ITR 247, Mr. Sahni submitted that in the facts and circumstances of the present case, the failure of the AO to issue a notice under Section 143(2) of the Act was not fatal to the reassessment proceedings. 11. Dr. Rakesh Gupta, learned counsel for the Assessee, pointed out that the requirement of issuance of notice under Section 143(2) of the Act…

Pr. Commissioner of Income Tax -18 vs. Silver Line

…ce under Section 143 (2) of the Act. It was for the above reason that the AO thought it appropriate to issue the notice under Section 142 (1) of the Act. Relying on the decision in Alpine Electronics Asia Pte. Ltd. v. Director General of Income Tax (2012) 341 ITR 247, Mr. Sahni submitted that in the facts and circumstances of the present case, the failure of the AO to issue a notice under Section 143(2) of the Act was not fatal to the reassessment proceedings. 11. Dr. Rakesh Gupta, learned counsel for the Assessee, pointed out that the requirement of issuance of notice under Section 143(2) of the Act…

Pr. Commissioner of Income Tax -18 vs. Silver Line

…ce under Section 143 (2) of the Act. It was for the above reason that the AO thought it appropriate to issue the notice under Section 142 (1) of the Act. Relying on the decision in Alpine Electronics Asia Pte. Ltd. v. Director General of Income Tax (2012) 341 ITR 247, Mr. Sahni submitted that in the facts and circumstances of the present case, the failure of the AO to issue a notice under Section 143(2) of the Act was not fatal to the reassessment proceedings. 11. Dr. Rakesh Gupta, learned counsel for the Assessee, pointed out that the requirement of issuance of notice under Section 143(2) of the Act…

Pr. Commissioner of Income Tax -18 vs. Silver Line

…ce under Section 143 (2) of the Act. It was for the above reason that the AO thought it appropriate to issue the notice under Section 142 (1) of the Act. Relying on the decision in Alpine Electronics Asia Pte. Ltd. v. Director General of Income Tax (2012) 341 ITR 247, Mr. Sahni submitted that in the facts and circumstances of the present case, the failure of the AO to issue a notice under Section 143(2) of the Act was not fatal to the reassessment proceedings. 11. Dr. Rakesh Gupta, learned counsel for the Assessee, pointed out that the requirement of issuance of notice under Section 143(2) of the Act…

Pr. Commissioner of Income Tax -18 vs. Silver Line

…ce under Section 143 (2) of the Act. It was for the above reason that the AO thought it appropriate to issue the notice under Section 142 (1) of the Act. Relying on the decision in Alpine Electronics Asia Pte. Ltd. v. Director General of Income Tax (2012) 341 ITR 247, Mr. Sahni submitted that in the facts and circumstances of the present case, the failure of the AO to issue a notice under Section 143(2) of the Act was not fatal to the reassessment proceedings. 11. Dr. Rakesh Gupta, learned counsel for the Assessee, pointed out that the requirement of issuance of notice under Section 143(2) of the Act…

M/S Veena Enterprises Ltd., New Delhi vs. ACIT, New Delhi

In the result appeal of the assessee is allowed

Bench: Sh. N. K. Saini, Am & Sh. H. S. Sidhu, Jm Ita No. 2517/Del/2013 : Asstt. Year : 2004-05 M/S Veena Enterprises Ltd., Vs Assistant Commissioner Of 81, Vigyan Vihar, Income Tax, Circle 17(1), New Delhi-110092 New Delhi (Appellant) (Respondent) Pan No. Aaacv3918K Assessee By : Sh. Ajay Vohra, Sr. Adv. Sh. Rohit Garg, Fca Sh. Deepesh Jain, Ca & Sh. Udit Naresh, Adv. Revenue By: Sh. J. P. Chandrakar, Sr. Dr Date Of Hearing : 15.07.2015 Date Of Pronouncement : 09.10.2015 Order Per N.K. Saini, A.M. This Is An Appeal By The Assessee Against The Order Dated 22.01.2013 Of The Ld. Cit(A)-19, New Delhi.

…u/s 143(2) of the Act. Therefore, the assessment framed without issuing the notice u/s 143(2) of the Act was not valid. The reliance was placed on the following case laws: " CIT Vs Hotel Blue Moon 321 ITR 362 (SC) " Alpine Electronics Asia Pte. Ltd. Vs DGIT 341 ITR 247 (Del) " DIT Vs V.R. Educational Trust, ITA 510/2011 (Del) order dated 10.02.2012 " CIT Vs HUF of H.H Late J.M. Scindia 300 ITR 193 (Bom) " CIT Vs Mr. Salman Khan, 2362 of 2009 (Bom) order dated 01.12.2009 " Sapthagiri Finance & Investments Vs ITO, TC(Appeal) (2012) 210 Taxman 78 (Mad) " CIT Vs Alstom T & D India Ltd. (2014) 226 Taxman 103 (Mad) "…