Assistant Commissioner of Income Tax v. S.K. Industries

141 Taxmann.com 569Supreme Court of India2022#6255 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(2)Section 143(3)Section 127Section 124(3)Section 129Section 142(1)Section 148Section 234A

Issues it is cited on

section 124(3)(a)section 127(1)section 2(7a)section 124(3)section 292bbsection 124section 120section 158bcpermanent account numbersection 292bsection 127section 292

Judgments citing Assistant Commissioner of Income Tax v. S.K. Industries

VENKATA SUJATHA CHRUVUPALLI,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(3), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 233/HYD/2025[2017-18]Status: DisposedITAT Hyderabad04 Feb 2026AY 2017-18
For Appellant: Shri G. Srinivasa Rao, CAFor Respondent: : Shri Karthik Manickam, SR-DR
Section 124(3)(a)Section 127(2)Section 129Section 143(2)

…ITA No.233/Hyd/2025 Venkata Sujatha Chruvupalli आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad श्री विजय पाल राव, उपाध्यक्ष एवं श्री मधुसूदन सावडिया, लेखा सदस्य् के समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी. सं / ITA No.233/Hyd/2025 (निर्धारण वर्ष/Assessment Year: 2017-18) Venkata Sujatha Chruvupalli Vs. Flat No. 311, Durga Enclave Road No. 3, LB Nagar Hyderabad-500068 Telangana PAN:ADBPC1041P (Appellant) निर्धारिती द्वारा / Assessee by: Shri G. Srinivasa Rao, CA राजस्व. द्वारा / Revenue by:: Shri K…

THE PR. COMMISSIONER OF INCOME TAX vs. SMT. ARWA HARARWALA

The appeals stand disposed of

ITA/577/2022HC Karnataka19 Nov 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 143Section 260

…- 1 - HC-KAR NC: 2025:KHC:47646-DB ITA No. 577 of 2022 C/W ITA No. 373 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF NOVEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR. JUSTICE T.M.NADAF INCOME TAX APPEAL NO. 577 OF 2022 C/W INCOME TAX APPEAL NO. 373 OF 2022 IN ITA No. 577/2022 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX KORMANGALA BANGALORE. 2. THE INCOME TAX OFFICER WARD-7(2) (2) 80 FEET ROAD BMTC BUILDING KORMANGALA BANGALORE. …APPELLANTS (BY SRI. SANMATHI E I.,ADVOCATE) AND: S…

ARJUN RISHI,SAINIK FARMS vs. ITO WARD 28(1), ITO OFFICE CIVIC CENTRE

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

ITA 3020/DEL/2023[2017-18]Status: DisposedITAT Delhi09 Jul 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri S. Rifaur Rahmanarjun Rishi, Vs. Ito, Ward 28 (1), F – 79/18, Sainik Farms, Delhi. New Delhi – 110 062. (Pan : Agvpr4625D) (Appellant) (Respondent) Assessee By : Shri Arun Kishore, Ca Revenue By : Shri Ashish Tripathi, Sr. Dr Date Of Hearing : 24.04.2025 Date Of Order : 09.07.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 01.09.2023 For Assessment Year 2017-18 Raising Following Grounds Of Appeal :- “1. I) That The Order Of Ld. Cit (A) Nfac Delhi Confirming The Addition Of Rs.9,81,173/- Made By Ld. Ao Ward 28(1) Delhi Is Illegal, Unjust, Opposed To Facts & Suffers From The Vice Of Arbitrariness. Ii) That All Grounds Of Appeal Are Independent & Without Prejudice To Each Other.

For Appellant: Shri Arun Kishore, CAFor Respondent: Shri Ashish Tripathi, Sr. DR
Section 124(3)Section 127Section 143Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Arjun Rishi, vs. ITO, Ward 28 (1), F – 79/18, Sainik Farms, Delhi. New Delhi – 110 062. (PAN : AGVPR4625D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Arun Kishore, CA REVENUE BY : Shri Ashish Tripathi, Sr. DR Date of Hearing : 24.04.2025 Date of Order : 09.07.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [he…

AJIT KUMAR,BOKARO vs. ACIT, CIRCLE 2(1), IT, KOLKATA, KOLKATA

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

ITA 243/KOL/2024[2018-2019]Status: DisposedITAT Kolkata22 Nov 2024AY 2018-2019

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 139Section 144CSection 144C(5)Section 147Section 148Section 148A

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 243/KOL/2024 Assessment Year: 2018-19 Ajit Kumar……………………………………………………………………..Appellant [PAN: AIIPK 7673 F] Vs. ACIT, Circle-2(1), IT, Kolkata…………………………………………Respondent Appearances: Assessee represented by: Miraj D. Shah, A/R. Department represented by: Praveen Kishore, CIT, D/R. Date of concluding the hearing : September 26th, 2024…

MAHAVIR SINGH,NEW DELHI vs. ITO, WARD-8(2), NEW DELHI

ITA 8602/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Jul 2024AY 2015-16

Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri R.R. Singhla, CAFor Respondent: Shri Anshul, Sr. DR
Section 10(38)Section 127Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2015-16 Mahavir Singhal, Vs ITO, C/o DMRN & Associates, Ward-8(2), 106-107, Maharaja Agrasen New Delhi. Shopping Complex, Sector-9, Rohini, New Delhi – 110 085. PAN: AIXPS8088B (Appellant) (Respondent) Assessee by : Shri R.R. Singhla, CA Revenue by : Shri Anshul, Sr. DR Date of Hearing : 01.07.2024 Date of Pronouncement : 23.07.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 02.09.2019 of th…

RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX(EXEMPTIONS), CIRCLE-1, BANGALORE

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 703/BANG/2023[2014-15]Status: DisposedITAT Bangalore28 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt Beena Pillaiassessment Year : 2014-15

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri D.K. Mishra, CIT-DR
Section 142Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2014-15 M/s. Rajiv Gandhi The Assistant University of Health Commissioner of Sciences, Income Tax RGUHS, 4th ‘T’ Block, (Exemptions), Jayanagar, Circle – 1, Bangalore – 560 041. Bangalore. Vs. PAN: AAALF0023C APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, CA Revenue by : Shri D.K. Mishra, CIT-DR Date of Hearing : 10-05-2024 Date of Pronouncement : 28-06-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 21.0…

KRISHNA CHANDRA MONDAL,CHINSURAH vs. ACIT, CIR. 23(1), HOOGHLY

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

ITA 58/KOL/2024[2013-14]Status: DisposedITAT Kolkata22 May 2024AY 2013-14

Bench: Dr. Manish Borad

Section 143(2)Section 144BSection 147Section 148Section 151Section 250Section 69

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 58/KOL/2024 Assessment Year: 2013-14 Krishna Chandra Mondal........................................Appellant [PAN: AFCPM 4341 K] Vs. ACIT, Cir.-23(1), Hooghly.......................................Respondent Appearances: Assessee represented by: Sunil Surana, FCA. Department represented by: L.N. Dash, Sr. DR. Date of concluding the hearing : May 6th, 2024 Date of pronouncing the order : May 22nd, 2024 ORDER…

MANISH JAIN,KOLKATA vs. I.T.O., WARD - 6(1), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 639/KOL/2022[2015-2016]Status: DisposedITAT Kolkata03 May 2024AY 2015-2016

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(2)Section 147Section 148Section 148o

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 638 & 639/Kol/2022 Assessment Year: 2010-11 & 2015-16 Manish Jain Vs. ITO, Ward-6(1), Kolkata (PAN: ADYPJ 1348 M) ( अपीलाथ" ) Respondent /(!"यथ") Appellant / Date of Hearing / सुनवाई 27.03.2024 क% "त'थ Date of Pronouncement/ 03.05.2024 आदेश उ*घोषणा क% "त'थ For the Appellant/ Shri Miraj D Shah, A.R "नधा"0रती क% ओर से For the Respondent/ Shri P.P Barman, A…

MANISH JAIN,KOLKATA vs. I.T.O., WARD - 6(1), KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 638/KOL/2022[2010-2011]Status: DisposedITAT Kolkata03 May 2024AY 2010-2011

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(2)Section 147Section 148Section 148o

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 638 & 639/Kol/2022 Assessment Year: 2010-11 & 2015-16 Manish Jain Vs. ITO, Ward-6(1), Kolkata (PAN: ADYPJ 1348 M) ( अपीलाथ" ) Respondent /(!"यथ") Appellant / Date of Hearing / सुनवाई 27.03.2024 क% "त'थ Date of Pronouncement/ 03.05.2024 आदेश उ*घोषणा क% "त'थ For the Appellant/ Shri Miraj D Shah, A.R "नधा"0रती क% ओर से For the Respondent/ Shri P.P Barman, A…

SHRI MANOJ RAMSAKAL RAI,MUMBAI vs. ACIT CIRCLE-3, KALYAN

In the result, appeal filed by the assessee is allowed in part for statistical purposes

ITA 4093/MUM/2023[2011-12]Status: DisposedITAT Mumbai24 Apr 2024AY 2011-12

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sunil Kumar Singh, Hon'Blemanoj Ramsakal Rai V. Acit – Circle – 3 Harikunj, Santosh Nagar 2Nd Floor, Rani Mansion Tisgaon, Kalyan (E)-421306 Murbad Road Kalyan (W)-421301 Pan: Aaopr1362Q (Appellant) (Respondent) Assessee Represented By : Dr. P. Daniel Department Represented By : Smt Mahita Nair

Section 143(2)Section 144Section 234ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, HON'BLE JUDICIAL MEMBER Manoj Ramsakal Rai v. ACIT – Circle – 3 Harikunj, Santosh Nagar 2nd Floor, Rani Mansion Tisgaon, Kalyan (E)-421306 Murbad Road Kalyan (W)-421301 PAN: AAOPR1362Q (Appellant) (Respondent) Assessee Represented by : Dr. P. Daniel Department Represented by : Smt Mahita Nair Date of conclusion of Hearing : 18.04.2024 Date of Pronouncement : 24.04.2024 O R D E R PER NARENDRA KUMAR BILLAIYA (AM) 1. This appeal filed by the assessee is preferre…

M/S. G.P. INFRAVENTURES ,RAIPUR vs. INCOME TAX OFFICER-1(4), RAIPUR

The appeal of the department stands disposed off

ITA 94/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68

…Court in case of CIT vs. Hotel Blow Moon (Supra), and CIT vs Laxman Das Khandelwal will be clearly applicable to the facts of the present case. We also find that Hon'ble Supreme Court in a recent decision in case of CIT vs. S.K. Industries reported in (2022) 141 Taxmann.com 569 took identical view that, 27 ITA 76 & 94/RPR/2020 G.P. Infraventures where an assessing officer, passed assessment order under section 143(3), without issuing notice under section 143(2) and only in pursuance to notice issued by another assessing officer under section 143(2), who had no jurisdiction over the assessee at relevant time, su…

INCOME TAX OFFICER, WARD-1(4), RAIPUR vs. MESERS G P INFRAVENTURES, RAIPUR

The appeal of the department stands disposed off

ITA 76/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68

…Court in case of CIT vs. Hotel Blow Moon (Supra), and CIT vs Laxman Das Khandelwal will be clearly applicable to the facts of the present case. We also find that Hon'ble Supreme Court in a recent decision in case of CIT vs. S.K. Industries reported in (2022) 141 Taxmann.com 569 took identical view that, 27 ITA 76 & 94/RPR/2020 G.P. Infraventures where an assessing officer, passed assessment order under section 143(3), without issuing notice under section 143(2) and only in pursuance to notice issued by another assessing officer under section 143(2), who had no jurisdiction over the assessee at relevant time, su…

BELL FLOWER DEALCOMM PVT. LTD.,KOLKATA vs. I.T.O.,WARD-1(4), KOLKATA

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

ITA 1396/KOL/2019[2012-13]Status: DisposedITAT Kolkata22 Aug 2023AY 2012-13

Bench: Sri Rajesh Kumar & Sonjoy Sarma

Section 120Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 1396/KOL/2019 Assessment Year: 2012-13 Bell Flower Dealcom Pvt. Ltd..…………………………….Appellant [PAN: AADCB 3598 E] Vs. ITO, Ward-1(4), Kolkata........................................Respondent Appearances by: Sh. S.K. Pransukha, A/R, appeared on behalf of the Assessee. Sh. P.P. Barman, Addl. CIT, Sr. DR, appeared on behalf of the Revenue. Date of conc…

ARUNA TIWARI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

ITA 90/RPR/2022[2015-16]Status: DisposedITAT Raipur18 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 142(1)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 90/RPR/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 PAN: ADBPT4977B .......अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, CA Revenue by : Shri V.K Singh, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 25.04.2023 घोषणा क" तार"ख / Date of Pronouncement : 18.07.2023…

PUNNU SYNTHETICS PRIVATE LIMITED,AMRITSAR vs. INCOME TAX OFFICER WARD- 5 (4), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

ITA 35/ASR/2023[2017-18]Status: DisposedITAT Amritsar14 Jun 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115BSection 143(2)Section 144Section 144oSection 250(6)Section 250oSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.35/Asr/2023 Assessment Year: 2017-18 Punnu Synthetics Pvt. Ltd. 4-A Vs. ITO, Ward-5(4), Court Road, Amritsar Amritsar. [PAN:-AACCP1604N] (Appellant) (Respondent) Appellant by Sh. Vir Sen Aggarwal, ITP. Respondent by Sh. Rohit Mehra, CIT. DR Date of Hearing 30.05.2023 Date of Pronouncement 14.06.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assesseewas filed against the order of the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi,…

SHRI. BANGALORE NARAYAN DAS,BENGALURU vs. INCOME-TAX OFFICER, (INTERNATIONAL TAXATION-1(1), BENGALURU

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 121/BANG/2022[2017-18]Status: DisposedITAT Bangalore17 Mar 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar
Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

…T vs Laxman Das Khandelwal will be clearly applicable to the facts of 21 IT(IT)A Nos. 120 & 121/Bang/2022 Bangalore Narayan Das the present case. We also find that Hon'ble Supreme Court in a recent decision in case of CIT vs. S.K.Industries reported in (2022) 141 Taxmann.com 569 has taken identical view that where an Assessing Officer, passed an assessment order under section 143(3) without issuing notice under section 143(2) and only in pursuance with notice issued by another assessing officer under section 143(2), who had no jurisdiction over assessee at relevant time, such assessment order was liable to be set…

SHRI. BANGALORE NARAYAN DAS,BENGALURU vs. INCOME-TAX OFFICER, (INTERNATIONAL TAXATION-1(1), BENGALURU

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 120/BANG/2022[2014-15]Status: DisposedITAT Bangalore17 Mar 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar
Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

…T vs Laxman Das Khandelwal will be clearly applicable to the facts of 21 IT(IT)A Nos. 120 & 121/Bang/2022 Bangalore Narayan Das the present case. We also find that Hon'ble Supreme Court in a recent decision in case of CIT vs. S.K.Industries reported in (2022) 141 Taxmann.com 569 has taken identical view that where an Assessing Officer, passed an assessment order under section 143(3) without issuing notice under section 143(2) and only in pursuance with notice issued by another assessing officer under section 143(2), who had no jurisdiction over assessee at relevant time, such assessment order was liable to be set…

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) vs. NARAYAN KUMAR KHAITAN

ITA/78/2022HC Orissa14 Feb 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 143(2)Section 143(3)Section 158BSection 260ASection 292B

…O-59 ITAT/78/2022 IA No.GA/2/2022 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA -Versus- M/S. COSMAT TRADERS PVT. LTD. Appearance: Mr. Soumen Bhattacharjee, Adv. ...for the appellant. Mr. Abhratosh Majumdar, Sr. Adv. Mr. Avra Mazumder, Adv. Mr. Binayak Gupta, Adv. Mr. Kausheyo Roy, Adv. Mr. suman Bhowmik, Adv. ...for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 15th November, 2022. The Court: This appeal filed by the revenue un…