Ashok Commercial Enterprises v. ACIT

154 Taxmann.com 144High Court2023#1363 most cited

What is Ashok Commercial Enterprises v. ACIT authority for?

Failure to issue an assessment order through the designated ITBA portal, or issuance of an order without a valid pre-existing Document Identification Number (DIN), renders such an order invalid and non est in the eyes of law. A subsequent intimation or post-dated DIN does not cure this substantive breach.

84

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

Ashok Commercial Enterprises v. ACIT · DIN generation · ITBA portal · assessment order validity · non est in law · post-dated DIN · procedural irregularity · substantive breach · Bombay High Court · Section 143(3) · Section 153A

Also reported as

459 ITR 100

Sections most often in play

Section 143(3)Section 153ASection 132Section 69ASection 69CSection 148Section 115BBESection 153C
Read the full judgment

Issues it is cited on

section 153(a)(1)extinguishment of rightssection 292c(1)(i)section 153(a)section 132(4a)(i)section 134section 282a(1)section 153a(1)(b)faceless assessment schemesection 65asection 282asection 149(1)(a)

Judgments citing Ashok Commercial Enterprises v. ACIT

DCIT Central Circle Karnal, Haryana vs. Jai Bhagwan Garg, Haryana

In the result, the appeals of the Revenue in ITA Nos

ITA 2158/DEL/2022[2009-10]Status: DisposedITAT Delhi30 Nov 2023AY 2009-10

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 153A

…rom the premises of Shri Rajbir Singh Goyat. 23. We have given thoughtful consideration to the orders of the authorities below and to the submissions made by the representatives. The Hon'ble High Court of Bombay in the case of Ashok Commercial Enterprises 154 Taxmann.com 144 was, inter alia, was seized with the following question : (d) The question of whether any material found during course of proceedings under Section 132 of the Act in the case of Hubto Limited is incriminating or otherwise has to be tested based only on satisfaction note recorded by the Assessing Officer/s. The contents of said satisfacti…

Reliable Realtech (P) Ltd., Delhi vs. DCIT, Central Circle, Karnal

In the result, the appeals of the Revenue in ITA Nos

ITA 1974/DEL/2022[2009-10]Status: DisposedITAT Delhi30 Nov 2023AY 2009-10

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 153A

…rom the premises of Shri Rajbir Singh Goyat. 23. We have given thoughtful consideration to the orders of the authorities below and to the submissions made by the representatives. The Hon'ble High Court of Bombay in the case of Ashok Commercial Enterprises 154 Taxmann.com 144 was, inter alia, was seized with the following question : (d) The question of whether any material found during course of proceedings under Section 132 of the Act in the case of Hubto Limited is incriminating or otherwise has to be tested based only on satisfaction note recorded by the Assessing Officer/s. The contents of said satisfacti…

Decent Realtech (P) Ltd., New Delhi vs. DCIT, Central Circle, Karnal

In the result, the appeals of the Revenue in ITA Nos

ITA 1973/DEL/2022[2009-10]Status: DisposedITAT Delhi30 Nov 2023AY 2009-10

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 153A

…rom the premises of Shri Rajbir Singh Goyat. 23. We have given thoughtful consideration to the orders of the authorities below and to the submissions made by the representatives. The Hon'ble High Court of Bombay in the case of Ashok Commercial Enterprises 154 Taxmann.com 144 was, inter alia, was seized with the following question : (d) The question of whether any material found during course of proceedings under Section 132 of the Act in the case of Hubto Limited is incriminating or otherwise has to be tested based only on satisfaction note recorded by the Assessing Officer/s. The contents of said satisfacti…

Cytec India Specialty Chemicals & Materials Pvt. Ltd, Mumbai vs. Principal Commissioner of Income Tax-2, Nagpur

Appeal is allowed in above terms

ITA 193/NAG/2021[2015-16]Status: DisposedITAT Nagpur31 Oct 2023AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.193/Nag/2021 िनधा"रण वष" / Assessment Year : 2015-16 Cytec India Specialty Chemicals & Materials Pvt. Ltd., Equinox Business Park, The Principal Cit-2, Tower-4, 9Th Floor, Unit Vs No.903, Lbs Marag, Kurla Nagpur. West, Mumbai – 400070. Pan: Aaecc6848D Appellant / Assessee Respondent / Revenue Assessee By Shri Anuj Kisnadwala – Ar Revenue By Shri Kailash G. Kanojiya – Cit(Dr) Date Of Hearing 26/10/2023 Date Of Pronouncement 31/10/2023 आदेश/ Order Per S.S.Godara, Am: This Assessee’S Appeal For Assessment Year 2015-16 Is Directed Against The Principal Commissioner Of Income Tax-2, Nagpur’S Order Dated 23.03.2020 In Proceedings U /S 263 Of The Income Tax Act, 1961, I Short “The Act”.

Section 119Section 119(1)Section 131Section 133

…।आयकर अपीलीय अिधकरण "ायपीठ नागपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH : : NAGPUR [VIRTUAL HEARING AT PUNE] BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.193/NAG/2021 िनधा"रण वष" / Assessment Year : 2015-16 Cytec India Specialty Chemicals & Materials Pvt. Ltd., Equinox Business Park, The Principal CIT-2, Tower-4, 9th Floor, Unit Vs No.903, LBS Marag, Kurla Nagpur. West, Mumbai – 400070. PAN: AAECC6848D Appellant / Assessee Respondent / Revenue Assessee by Shri Anuj Kisnadwala – AR Revenue by Shri Kailash G. Kanojiya – CIT(DR) Date of he…