Areva T&D India Ltd. v. ACIT

294 ITR 233High Court2007#2669 most cited

What is Areva T&D India Ltd. v. ACIT authority for?

When reassessment proceedings are initiated under Section 147 by issuing a notice under Section 148, and the assessee does not file a return in response, the non-issuance of a notice under Section 143(2) is a procedural irregularity that does not invalidate the reassessment.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2024.

Also referred to as

Areva T&D India Ltd. · 294 ITR 233 · Section 143(2) notice · Section 148 reassessment · non-issuance 143(2) · procedural irregularity · reassessment validity · no return under 148 · Madras High Court judgment · assessment not nullified

Judgments citing Areva T&D India Ltd. v. ACIT

Tnt Express Worldwide Uk Limited, U.K vs. ADIT, Bangalore

In the result, order of the CIT(A) is set aside and the appeal of the assessee is allowed

ITA 1262/BANG/2012[2006-07]Status: DisposedITAT Bangalore11 Oct 2017AY 2006-07

Bench: Shri. Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Dhanesh Bafna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR-II
Section 139Section 142(1)Section 143(2)Section 143(3)Section 144C(5)Section 147

…o believe that income has escaped assessment. Therefore, no specific notice was required to be served under section 143(2) of the Act. The learned DR has also placed reliance upon the judgment of Madras High Court in the case of Areva T&D India Ltd. vs. ACIT (294 ITR 233) with the submission that at the most the mater can be sent back to the AO to frame assessment after issuing notice under section 143(2) of the Act, as it is mere irregularity and not illegality. 5. In rebuttal, the learned counsel for the assessee has contended that the judgment of Hon’ble Delhi High Court in the case of Madhay Bharat Energy Co…

Ponmani Suresh, Chennai vs. DCIT, Chennai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1011/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Sept 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita No. 1011/Mds/2017 "नधा"रण वष" /Assessment Year : 2012-13 Mrs. Ponmani Suresh, The Deputy Commissioner Of Old No.12A, New No.24, V. Income-Tax, Swarna Mangalam, East Road, Non Corporate Ward-2, West Cit Nagar, Nandanam, Chennai. Chennai 600 035. Pan Aalpp7516R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Ms. R. Ilavarasi, JCIT
Section 131Section 143(2)Section 40A(3)

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 1011/Mds/2017 "नधा"रण वष" /Assessment Year : 2012-13 Mrs. Ponmani Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai 600 035. PAN AALPP7516R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर /Appellant by : Shri K. Ravi…

Sri Jayadev College of Pharmaceutical Sciences, Khurda vs. ITO, Khurda Ward, Khurda

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

ITA 108/CTK/2016[2004-05]Status: DisposedITAT Cuttack13 Jul 2017AY 2004-05

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144Section 147Section 148

…en facts and circumstances of the case, the ratio of the cases relied on by the Ld. A.R. is not applicable to the appellant's case. This view is fortified by decision of the Hon'ble Madras High Court in the case of Areva T & D India Ltd. Vrs. ACIT reported in 294 ITR 233 and decision of the Hon'ble Delhi High Court in case of CIT Vrs. Madhya Bharat Energy Corporation Ltd. reported in 337 ITR 389. In view of the above, these grounds of appeal are rejected.” 7. Before us, ld A.R. of the assessee has relied on the decision of Hon’ble Supreme Court in the case of GKN Driveshafts (India) Ltd vs. ITO & Ors, 259 ITR…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 572/CHNY/2017[2012-13]Status: DisposedITAT Chennai19 Jun 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 571/CHNY/2017[2011-12]Status: DisposedITAT Chennai19 Jun 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 570/CHNY/2017[2010-11]Status: DisposedITAT Chennai19 Jun 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 569/CHNY/2017[2009-10]Status: DisposedITAT Chennai19 Jun 2017AY 2009-10

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 568/CHNY/2017[2008-09]Status: DisposedITAT Chennai19 Jun 2017AY 2008-09

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…

ACIT, Circle-10, Kolkata vs. M/S. Ici India Ltd, Kolkata

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 2568/KOL/2005[1999-2000]Status: DisposedITAT Kolkata08 Mar 2017AY 1999-2000

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri R. N. Bajoria, Sr. AdvocateFor Respondent: Shri Niraj Kumar, CIT, DR
Section 10(33)Section 115JSection 143(1)(a)Section 143(2)Section 147Section 148

…subsequent decision of the Hon’ble Madras High Court in the case of Sapthagiri Finance & Investments vs ITO reported in (2012) 25 taxmann.com 341 (Mad) wherein their Lordships had rendered the judgement after considering the earlier decision of that court in 294 ITR 233 (Mad) supra and by placing reliance on the Hon’ble Supreme Court decision in the case of Hotel Blue Moon held that the issuance of notice u/s 143(2) of the Act stipulated in the statute is mandatory and accordingly the reassessment framed thereon could not be held to be validly made. It also held that merely because the assessee had participated…

Ici India Limited, Kolkata vs. DCIT, Circle-10, Kolkata

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 2125/KOL/2005[1999-2000]Status: DisposedITAT Kolkata08 Mar 2017AY 1999-2000

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri R. N. Bajoria, Sr. AdvocateFor Respondent: Shri Niraj Kumar, CIT, DR
Section 10(33)Section 115JSection 143(1)(a)Section 143(2)Section 147Section 148

…subsequent decision of the Hon’ble Madras High Court in the case of Sapthagiri Finance & Investments vs ITO reported in (2012) 25 taxmann.com 341 (Mad) wherein their Lordships had rendered the judgement after considering the earlier decision of that court in 294 ITR 233 (Mad) supra and by placing reliance on the Hon’ble Supreme Court decision in the case of Hotel Blue Moon held that the issuance of notice u/s 143(2) of the Act stipulated in the statute is mandatory and accordingly the reassessment framed thereon could not be held to be validly made. It also held that merely because the assessee had participated…

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

…ted nonest and there was no need to issue u/s 143(2)" is factually incorrect, legally misconceived and untenable. 2.2 That the judgment relied upon by the learned Commissioner of Income Tax (Appeals) in the case of CIT v Areva T&D India Ltd. v. ACIT reported 294 ITR 233 (Mad) wherein it has been held if appellant has been participating in assessment proceedings failure to issue 143(2) does not make re-assessment proceedings void is wholly inapplicable on the fact of the appellant and hence untenable. 3 That the learned Commissioner of Income Tax (Appeals) has further erred both in law and on facts in sustaining…

Sh. Rahul Kumar, Meerut vs. ITO, Bulandshahr

In the result ground No. 1 of the appeal of the assessee is allowed

ITA 3537/DEL/2015[2009-10]Status: DisposedITAT Delhi06 Feb 2017AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishirahul Kumar, Ito, C/O. Vinod Kumar Goel, Ward-3, Vs. 282, Boundary Road, Civil Lines, Bulandshahr Meerut Pan:Babpk9884Q (Appellant) (Respondent)

For Appellant: Sh. VK Goel, AdvFor Respondent: Sh. Umesh Chand Dubey, Sr. DR
Section 143(2)Section 144Section 148Section 292BSection 68Section 69

…sued by 30.09.2009. The ld CIT(A) has held that in fact notice u/s 143(2) has been issued therefore, it cannot be said that no such notice was issued. He further relied on the decision of the Hon’ble Madras High Court in case of Areva T & D India Ltd Vs. ACIT 294 ITR 233 as well as the provisions of section 292BB of the Act. Hon'ble Supreme Court in case of ACIT Vs. Hotel Blue Moon (supra) has held that even in block assessment notice u/s 143(2) of the Act within prescribed time is mandatory. This is the case of reopened assessment where the notice Page 3 of 4 u/s 143(2) of the Act was issued on 26.10.2012 . The…

M.Ct.M. Global Investments P Ltd., Chennai vs. ACIT, Chennai

In the result, while the assessee’s appeals in I

ITA 1936/CHNY/2012[2009-10]Status: DisposedITAT Chennai21 Oct 2016AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…ssessment by issuing notice under Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment was initiated by issuing notice under Section 148 of the Act without giving notice under Section 143(2) of the Act amounts to procedural irregularity, therefore, it would not make reassessment nullity in law. Therefore, the Assessing Officer has rightly reopened…

M.Ct.M.Global Investments Private Limited, Chennai vs. ACIT, Chennai

In the result, while the assessee’s appeals in I

ITA 115/CHNY/2012[2008-09]Status: DisposedITAT Chennai21 Oct 2016AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…ssessment by issuing notice under Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment was initiated by issuing notice under Section 148 of the Act without giving notice under Section 143(2) of the Act amounts to procedural irregularity, therefore, it would not make reassessment nullity in law. Therefore, the Assessing Officer has rightly reopened…

ACIT, Chennai vs. M/S. Mctm Global Investments Pvt Ltd., Chennai

In the result, while the assessee’s appeals in I

ITA 1285/CHNY/2011[2007-08]Status: DisposedITAT Chennai21 Oct 2016AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…ssessment by issuing notice under Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment was initiated by issuing notice under Section 148 of the Act without giving notice under Section 143(2) of the Act amounts to procedural irregularity, therefore, it would not make reassessment nullity in law. Therefore, the Assessing Officer has rightly reopened…

M.Ct.M.Global Investments Private Limited, Chennai vs. ACIT, Chennai

In the result, while the assessee’s appeals in I

ITA 1102/CHNY/2011[2007-08]Status: DisposedITAT Chennai21 Oct 2016AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…ssessment by issuing notice under Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment was initiated by issuing notice under Section 148 of the Act without giving notice under Section 143(2) of the Act amounts to procedural irregularity, therefore, it would not make reassessment nullity in law. Therefore, the Assessing Officer has rightly reopened…

M/S M.Ct.M. Global Investments Private Limited, Chennai vs. ACIT, Chennai

In the result, while the assessee’s appeals in I

ITA 456/CHNY/2009[2005-06]Status: DisposedITAT Chennai21 Oct 2016AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…ssessment by issuing notice under Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment was initiated by issuing notice under Section 148 of the Act without giving notice under Section 143(2) of the Act amounts to procedural irregularity, therefore, it would not make reassessment nullity in law. Therefore, the Assessing Officer has rightly reopened…

ACIT, Chennai vs. M/S. M.Ct.M.Global Investments Pvt. Ltd., Chennai

In the result, while the assessee’s appeals in I

ITA 1654/CHNY/2009[2006-07]Status: DisposedITAT Chennai21 Oct 2016AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…ssessment by issuing notice under Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment was initiated by issuing notice under Section 148 of the Act without giving notice under Section 143(2) of the Act amounts to procedural irregularity, therefore, it would not make reassessment nullity in law. Therefore, the Assessing Officer has rightly reopened…

ACIT, Chennai vs. M/S. M.Ct. M Global Investments Pvt. Ltd., Chennai

In the result, while the assessee’s appeals in I

ITA 1465/CHNY/2009[2005-06]Status: DisposedITAT Chennai21 Oct 2016AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…ssessment by issuing notice under Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment was initiated by issuing notice under Section 148 of the Act without giving notice under Section 143(2) of the Act amounts to procedural irregularity, therefore, it would not make reassessment nullity in law. Therefore, the Assessing Officer has rightly reopened…

ACIT, Chennai vs. M/S M.Ct.M.Global Investments Pvt. Ltd., Chennai

In the result, while the assessee’s appeals in I

ITA 1438/CHNY/2009[2001-02]Status: DisposedITAT Chennai21 Oct 2016AY 2001-02

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1873/Mds/2008 आयकर अपील सं./Ita No.456/Mds/2009 आयकर अपील सं./Ita No.1102/Mds/2011 आयकर अपील सं./Ita Nos.115 & 1936/Mds/2012 "नधा"रण वष"/Assessment Years: 2004-05, 2005-06, 2007-08, 2008-09 & 2009-10 M/S M.Ct.M. Global Investments Pvt. The Assistant Commissioner Of Ltd., V. Income Tax, 761, Anna Salai, Company Circle Iv(1), Chennai - 600 002. Chennai - 600 034. Pan : Aabcm 9738 K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anita Sumanth, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT

…ssessment by issuing notice under Section 148 of the Act. Referring to the judgment of Madras High ITA Nos.456, 1438, 1465 & 1654/Mds/09 ITA Nos.1102, 1285/Mds/11 ITA Nos.115 & 1936/Mds/12 CO Nos.167 & 200/Mds/09 Court in Areva T&D India Ltd. v. ACIT (2007) 294 ITR 233, the Ld. D.R. submitted that when the income was escaped assessment, reassessment was initiated by issuing notice under Section 148 of the Act without giving notice under Section 143(2) of the Act amounts to procedural irregularity, therefore, it would not make reassessment nullity in law. Therefore, the Assessing Officer has rightly reopened…