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

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

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

ITA 1954/CHNY/2008[2004-05]Status: DisposedITAT Chennai21 Oct 2016AY 2004-05

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 1873/CHNY/2008[2004-05]Status: DisposedITAT Chennai21 Oct 2016AY 2004-05

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…

A.C.I.T Cir - 1, Hooghly vs. M/S Jairam Distributors, Hooghly

In the result, the appeal of the Revenue is dismissed

ITA 1255/KOL/2013[2005-06]Status: DisposedITAT Kolkata13 May 2016AY 2005-06

Bench: : Shri P.M. Jagtap & Shri S.S Viswanethra Ravi

For Appellant: Shri V.N Dutta, Advocate, ld.ARFor Respondent: Shri S.M.Das, JCIT, ld.DR
Section 143(2)Section 143(3)Section 147Section 148Section 40

…wing grounds:- 1. Ld. CIT(A) has erred on facts and in law in quashing the assessment order framed u/s.147 which resulted in deleting of Rs.28,91,126/-. 2. That CIT(A) has erred on facts and in law in not relying on the Hon 'ble Madras High Court decision in 294 ITR 233 (2007)(SC) in the ITA No.1255/Kol/2013-A-JM 1 M/s. Jairam Distributors matter of non-issue of notice u/s.143(2) as notice u/s.148 clearly says that his case would be reassessed for which fresh return is invited. 3. That CIT(A) has erred on facts and in law in not examining that the assessee's case was reopened before the expiry of 4 years' time…

DCIT, Bangalore vs. Sasken Communication Technologies Ltd., Bangalore

In the result, appeal of the revenue as well as cross- objections of assessee are dismissed

ITA 901/BANG/2014[2002-03]Status: DisposedITAT Bangalore11 Dec 2015AY 2002-03

Bench: Smt. Asha Vijayaraghavan & Shri Abraham P Georgedeputy Commissioner Of Income-Tax, Circle 12(3), Bangalore. … Appellant Vs. M/S.Sasken Communication Technology Ltd., No.139/25, Amarjyothi Layout, Ring Road, Domlur, Bangalore. … Respondent Pan:Aaecs6424R & Cross Objn.No.70/Bang/2015 (In Ita No.901/Bang/2014) (Assessment Year: 2002-03) (By Assessee) ******* Appellant By: Shri Sunil Kumar Agarwal, Jcit(Dr). Respondent By: Shri B.R.Sudheendra, Ca.

For Appellant: Shri Sunil Kumar Agarwal, JCIT(DR)For Respondent: Shri B.R.Sudheendra, CA
Section 10ASection 143(1)Section 143(3)Section 147Section 148

…d by it. As per learned DR, returns were only subjected to processing u/s 143(1) of the Act. Non-supply of reason, as per of learned DR, would only be a supervening illegality. Relying on judgment of Hon’ble Madras High Court in Areva T&D India Ltd. vs. ACIT (294 ITR 233), learned DR submitted that matter had to be remitted back to AO for giving an opportunity to the AO to furnish the reasons and the assessee to file its objections to reopening. According to learned DR, non supply of reasons would not by itself render reopening invalid. Reliance was also placed on decision of Ahmedabad bench of the Tribunal in ca…