Auto and Metal Engineers v. UOI

229 ITR 399Supreme Court of India1998#4154 most cited

What is Auto and Metal Engineers v. UOI authority for?

The assessment process is an integrated one, commencing with the filing of a return or issuance of a notice and concluding with the demand notice.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2025.

Also referred to as

Auto and Metal Engineers · assessment process · integrated process · filing of return · notice under section 142(1) · inquiry · order of assessment · section 143(3) · section 144 · notice of demand · section 156

Also reported as

97 Taxmann 363

Sections most often in play

Section 132Section 147Section 148Section 153ASection 156Section 69ASection 11Section 12A

Issues it is cited on

section 144(c)section 12a(2)section 158basection 113section 156section 153(a)section 144c(3)eligible assesseerevision u/s 263section 144c(1)section 92ca(3)section 144c(5)

Judgments citing Auto and Metal Engineers v. UOI

Aker Powergas P.Ltd, Mumbai vs. DCIT Range 15(1)(1), Mumbai

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 7211/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm The Dy. Commissioner Of Aker Powergas P. Ltd. Income–Tax, Circle–15(1)(1), Powergas House, 83 I Think Room No.470, Aayakar Techno Campus Kanjur Marg Vs. Bhavan, M.K. Rd, (E), Mumbai–400 042 Mumbai–400 020 (Appellant) (Respondent) Pan No. Aaacd1981E Assessee By : Shri Ketan Ved, Ms. Shraddha Jain, Ars Revenue By : Shri Vivek A Perampurna, Dr Date Of Hearing: 05.04.2022 Date Of Pronouncement : 23.06.0222

For Appellant: Shri Ketan VedFor Respondent: Shri Vivek A Perampurna, DR
Section 143Section 143(3)Section 144CSection 14CSection 156Section 244ASection 271Section 271(1)(c)Section 274Section 92C

…essment' is one integrated process involving not only the assessment of the total income but also the determination of the tax. The latter is as crucial for the assessee as the former.’ Again the Hon’ble Summit Court in Auto and Metal Engineers vs. UOI (1998) 229 ITR 399 (SC) has held that the process of assessment involves (i) filing of the return of income under s. 139 or under s. 142 in response to a notice issued under s. 142(1) ; (ii) inquiry by the AO in accordance with the provisions of ss. 142 and 143 ; (iii) making of the order of assessment by the AO under s. 143(3) or s. 144; and (iv) issuing of the no…

Sansthan Shree Eknath Maharaj Vishwastha Mandal, Aurangabad vs. Income-Tax Officer, Exemption, Aurangabad

In the result, the appeal is allowed for statistical purposes

ITA 288/PUN/2020[2016-17]Status: DisposedITAT Pune03 Feb 2022AY 2016-17

Bench: Shri R.S. Syalनिर्धारण वषा / Assessment Year : 2016-17 Sansthan Shree Eknath Maharaj Vs. Ito Vishwastha Mandal (Exemption), At Post Paithan, Tal. Paithan, Aurangabad Dist. Aurangabad Pan : Aacts2993L Appellant Respondent Assessee By Shri Prasad S Bhandari Revenue By Shri M.G. Jasnani Date Of Hearing 02-02-2022 Date Of Pronouncement 03-02-2022

Section 11Section 12ASection 12A(2)Section 143(2)Section 156Section 3

…7. In my opinion, the connotation of commencement, continuation and termination of `assessment proceedings‟ is fairly settled by authoritative pronouncement from the highest Court of the land in Auto & Metal Engineers And Ors. Vs. Union of India & Ors. (1998) 229 ITR 399 (SC) in which it has been held by the Hon‟ble Summit Court that the process of assessment commences with the filing of return or by issuance by the AO of notice to file a return and it culminates with the issuance of notice of demand u/s 156 of the Act. It is thus, manifest that the assessment proceedings commence with the filing of return and no…

Wipro Limited vs. The Joint Commissioner of Income Tax

WP/20040/2019HC Karnataka25 Aug 2021

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

Section 1Section 143(2)Section 143(3)Section 244ASection 254Section 92C

…income but included the procedure for declaration & imposition of tax liability and the machinery for enforcement thereof; (iii) It is pertinent to refer to what the Hon’ble Supreme Court observed in Auto & Metal Engineers v. Union of India [1998] 229 ITR 399 (SC): “7. In the Act the provisions regarding procedure for assessment are contained in Chapter XIV (sections 139 to 158). Under the said provisions, the process of assessment involves (i) filing of the return of income u/s. 139 or u/s. 142 in response to a notice issued u/s. 142(1); (ii) inquiry by the Assessing Officer in accordance…

Deputy Commissioner of Income-Tax, Pune vs. Atlas Copco (India) Ltd., Pune

In the result, the Cross objections are partly allowed in so far

ITA 1726/PUN/2014[2009-10]Status: DisposedITAT Pune29 Aug 2019AY 2009-10

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.649/Pun/2013 & 1726/Pun/2014 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Dcit, Circle-8, Atlas Copco (India) Limited, Pune Vs. Sveanagar, Dapodi, Pune – 411 012 Pan : Aaaca4074D (Appellant) (Respondent)

Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274

…ssessment of the total income but also the determination of the tax. The latter is as 9 Atlas Copco (India) Limited A.Yrs. 2008-09 and 2009-10 crucial for the assessee as the former.’ Again the Hon’ble Summit Court in Auto and Metal Engineers vs. UOI (1998) 229 ITR 399 (SC) has held that the process of assessment involves (i) filing of the return of income under s. 139 or under s. 142 in response to a notice issued under s. 142(1) ; (ii) inquiry by the AO in accordance with the provisions of ss. 142 and 143 ; (iii) making of the order of assessment by the AO under s. 143(3) or s. 144; and (iv) issuing of the…

Dy. CIT, Circle-8, Pune vs. Atlas Copco (India) Ltd., Pune

In the result, the Cross objections are partly allowed in so far

ITA 649/PUN/2013[2008-09]Status: DisposedITAT Pune29 Aug 2019AY 2008-09

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.649/Pun/2013 & 1726/Pun/2014 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Dcit, Circle-8, Atlas Copco (India) Limited, Pune Vs. Sveanagar, Dapodi, Pune – 411 012 Pan : Aaaca4074D (Appellant) (Respondent)

Section 143(3)Section 144CSection 156Section 271(1)(c)Section 274

…ssessment of the total income but also the determination of the tax. The latter is as 9 Atlas Copco (India) Limited A.Yrs. 2008-09 and 2009-10 crucial for the assessee as the former.’ Again the Hon’ble Summit Court in Auto and Metal Engineers vs. UOI (1998) 229 ITR 399 (SC) has held that the process of assessment involves (i) filing of the return of income under s. 139 or under s. 142 in response to a notice issued under s. 142(1) ; (ii) inquiry by the AO in accordance with the provisions of ss. 142 and 143 ; (iii) making of the order of assessment by the AO under s. 143(3) or s. 144; and (iv) issuing of the…

Provident Inv. & Industries (P) Ltd., New Delhi vs. ITO, New Delhi

In the result ground No. 5 of the appeal of the assessee is dismissed

ITA 1003/DEL/2015[2008-09]Status: DisposedITAT Delhi17 May 2017AY 2008-09

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiprovident Inv & Industries P Ltd, Vs. Ito, Ward-14(2), 4Th Floor, Ito, A-49, Mohan Cooperative Industrial Estate, Mathura Road, New Delhi Cr Building, New Delhi Pan:Aabcj4816P (Appellant) (Respondent)

For Appellant: Sh. Venugopal Nair, CAFor Respondent: Sh. FR Meena, Sr. DR
Section 142Section 144Section 69

…rovident Inv & Industries Private Limited V ITO ITA No 1003/Del/2015 A Y 2008-09 2011 (Three days) has to be excluded as per explanation 1 of section 153 of the I. T. Act. (b) In the case of Auto and Metals Engineering and others vs. Union of India and other 229 ITR 399 (SC) it has been held that sub-section (1) of section 153 prescribed the period of limitation within which an order of assessment could be passed. For the assessment years in question the last ddte for making the order of assessment under the said provision was March 31. 1972. By Explanation 1 to section 153 the period of limitation prescribed un…

Vls Finacne Ltd vs. Commissioner F Income Tax

C.A. No.-002667-002667 - 2007Supreme Court28 Apr 2016
Section 132Section 132ASection 142Section 158B

…Vs. Union of India and Others3 wherein this Court examined in detail as to what constitutes assessment proceedings. The Court in that case was interpreting Explanation 1 to Section 153 of the Act, which is pari materia to Explanation 1 3 (1998) 229 ITR 399 Civil Appeal No. 2 667 of 2007 Page 13 of 21 Page 14 JUDGMENT of 158BE of the Act. The said provision was interpreted in the following manner: “Sub-section (1) of section 153 prescribed the period of limitation within which an order of assessment could be passed. For the assessment years in question the last date for making th…

Rajan Gupta vs. Commissioner of Income Tax

The appeal is allowed as aforesaid

ITA/884/2009HC Delhi05 Jul 2010
For Appellant: Mr M.P. Rastogi with Mr R. Kumar and Mr K.N. AhujaFor Respondent: Ms Prem Lata Bansal
Section 143(2)Section 158BSection 245CSection 245D(1)Section 260A

…THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 05.07.2010 + ITA 884/2009 RAJAN GUPTA ..... Appellant versus COMMISSIONER OF INCOME TAX ..... Respondent Advocates who appeared in this case: For the Appellant : Mr M.P. Rastogi with Mr R. Kumar and Mr K.N. Ahuja For the Respondent : Ms Prem Lata Bansal CORAM:- HON’BLE MR JUSTICE BADAR DURREZ AHMED HON’BLE MR JUSTICE V.K. JAIN 1. Whether Reporters of local papers may be allowed to see the judgment ? Yes 2. To be referred to the Reporter or not ?…