Chintels India Ltd. v. DCIT

397 ITR 416High Court2017#1384 most cited
83

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

Chintels India Ltd. v. DCIT · Section 153A · Section 132 · Section 132(4) · search assessment · scope of assessment · incriminating material · abated assessment · completed assessment · Kabul Chawla principle · Meeta Gutgutia · Delhi High Court

Also reported as

84 Taxmann.com 57249 Taxmann 630

Sections most often in play

Section 153ASection 132Section 132(4)Section 115JBSection 37(1)Section 133ASection 143(3)Section 68
Read the full judgment

Issues it is cited on

section 2(19aa)section 153(a)(1)section 158basection 35adcommercial substancesection 113abatement of assessmentnav methodsection 153a proceedingssettlement applicationsection 158bdresulting company

Judgments citing Chintels India Ltd. v. DCIT

Macro Proprieties Private Limited, M 28 Income Tax Colony Tonk Road Jaipur vs. DCIT Central Circle 2, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 174/JPR/2023[2013-2014]Status: DisposedITAT Jaipur17 Jul 2023AY 2013-2014

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Jaipur cuke Vs. The DCIT Central Circle-2 LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA jktLo dh vksjls@Revenue by: Shri JameshKurian, CI

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri JameshKurian, CIT
Section 153CSection 50C(1)Section 69

…f Income Tax (Central)-III Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) Principal Commissioner of Income Tax, Central -2, New Delhi Vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi) Chintels India Ltd. Vs. Deputy Commissioner of Income Tax –Circle -8, Delhi (2017) 397 ITR 416 (Delhi) Principal Commissioner of Income Tax-4 Vs. Saumya Construction (2016) 387 ITR 529 (Gujarat) Principal Commissioner of Income Tax, Ahmedabad Vs.DipakJashvantlal Panchal 2017 (2) TMI 862(Gujarat) Principal Commissioner of Income Tax-2 Vs. Jay Infrastructure and Properties Pvt. Ltd.2016 (10) TMI 1022 (Gujarat) Commissioner of Income Tax-II…

Shri Manoj Madanlal Chhajed, Pune vs. Assistant Commissioner of Income Tax, Circle -1(1)Pune, Pune

In the result, the appeal filed by the assessee in ITA

ITA 725/PUN/2022[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

For Appellant: Shri Ratan SamalFor Respondent: Shri Keyur Patel
Section 132(4)Section 139(1)

…eva) Ltd., 374 ITR 645 (Bombay). (iv) PCIT vs. M/s. Delhi International Airport Pvt. Ltd. and Ors., 443 ITR 382 (Karnataka). (v) CIT vs. Kabul Chawala, 380 ITR 573 (Delhi). (vi) PCIT vs. Meeta Gutgutia, 395 ITR 526 (Delhi). (vii) Chintels India Ltd. vs. DCIT, 397 ITR 416 (Delhi). (viii) Sri S.M. Kamal Pasha vs. DCIT, (8) TMI 966 (Karnataka). (ix) PCIT vs. Jay Infrastructure and Properties Pvt. Ltd., (10) TMI 1022 (Gujarat). (x) Smt. Jami Nirmala vs. PCIT, 437 ITR 573 (Orissa). (xi) Smt. Smrutisudha Nayak vs. Union of India, 439 ITR 193 (Orissa). (xii) CIT vs. Veerprabhu Marketing Limited, 388 ITR 574 (Calcutta).…

Pr. Commissioner of Income Tax Central 3 vs. Abhisar Buildwell P. Ltd

C.A. No.-006580-006580 - 2021Supreme Court24 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 153ASection 2(45)Section 4Section 5

…380 ITR 573 (Delhi) 7. Principal Commissioner of Income Tax, Central -2, New (2017) 395 ITR 526 (Delhi) CA No. 6580/2021 Etc. Page 40 of 59 Delhi Vs. Meeta Gutgutia 8. Chintels India Ltd. Vs. Deputy Commissioner of Income Tax – Circle -8, Delhi (2017) 397 ITR 416 (Delhi) 9. Sri. S.M. Kamal Pasha Vs. The Deputy Commissioner of Income-Tax Central Circle – 6 (3) (2) Bangalore (2022 (8) TMI 966 (Karnataka) 10. Principal Commissioner of Income Tax-2 Vs. Jay Infrastructure and Properties Pvt. Ltd. 2016 (10) TMI 1022 (Gujarat) 11. Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 I…

Agm Properties P.Ltd, New Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, the appeal of the assessee is allowed

ITA 305/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jul 2022AY 2013-14

Bench: Shri Anil Chaturvedi & Ms. Astha Chandraassessment Year: 2013-14

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Ishtiyanque Ahmed, CIT(DR)
Section 143(1)Section 143(2)Section 144Section 153A

…utgutia 395 ITR 526 (Del) (b) SKS Ispat and Power Ltd. 398 ITR 584 (Bom) (c) Deepak Kumar Agarwal and others 398 ITR 586 (Bom) (D) Best Infrastructure India Pvt. Ltd. 397 ITR 82 (Del) (e) Dipak Jashvantalal Panchal 397 ITR 153 (Guj) (f) Chintels India Ltd. 397 ITR 416 (Del) (g) Kabul Chawla 380 ITR 573 (Del) vi) There was no search in the case of the assessee and in the absence of search also there cannot be any 153A assessment. It assessment itself be quashed. 3.1 In remand report obtained by the Ld. CIT(A) the Ld. AO stated that it was intimated to the assessee that warrant was issued in the name of M/s. Aut…

Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore vs. Shri. T. Nadakrishna, Bangalore

In the result, assessee’s appeal in ITA No

ITA 575/BANG/2020[2007-08]Status: DisposedITAT Bangalore27 May 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

…the Act had lapsed and no such notice was issued. In this regard, reliance is placed on the following judgments:- i. PCIT vs Meeta Gutgutia (405 ITR 28) (SC); ii. Yunus Zia v. DCIT (ITA No. 126 to 130/Bang/2013 (Bang. Trib); iii. Chintels India Ltd v. DCIT (397 ITR 416) (Delhi HC); iv. CIT v. Continental Warehousing Corporation Ltd (374 ITR 645) (Bom HC); v. DCIT v. Saravana Stores (61 ITR ( Chennai Trib) 20) ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore Page 11 of 55 b. The assessment u/s 153A of the Act ought to be…

M/S. Spr Spirits Private Limited (Formerly Known As Spr Group Holdings Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, assessee’s appeal in ITA No

ITA 127/BANG/2020[2007-08]Status: DisposedITAT Bangalore27 May 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

…the Act had lapsed and no such notice was issued. In this regard, reliance is placed on the following judgments:- i. PCIT vs Meeta Gutgutia (405 ITR 28) (SC); ii. Yunus Zia v. DCIT (ITA No. 126 to 130/Bang/2013 (Bang. Trib); iii. Chintels India Ltd v. DCIT (397 ITR 416) (Delhi HC); iv. CIT v. Continental Warehousing Corporation Ltd (374 ITR 645) (Bom HC); v. DCIT v. Saravana Stores (61 ITR ( Chennai Trib) 20) ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore Page 11 of 55 b. The assessment u/s 153A of the Act ought to be…

M/S Spr Spirits Pvt. Ltd., Bengaluru vs. Deputy Commissioner of Income Tax Central Circle -1 (3), Bengaluru

In the result, assessee’s appeal in ITA No

ITA 1661/BANG/2018[2011-12]Status: DisposedITAT Bangalore27 May 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

…the Act had lapsed and no such notice was issued. In this regard, reliance is placed on the following judgments:- i. PCIT vs Meeta Gutgutia (405 ITR 28) (SC); ii. Yunus Zia v. DCIT (ITA No. 126 to 130/Bang/2013 (Bang. Trib); iii. Chintels India Ltd v. DCIT (397 ITR 416) (Delhi HC); iv. CIT v. Continental Warehousing Corporation Ltd (374 ITR 645) (Bom HC); v. DCIT v. Saravana Stores (61 ITR ( Chennai Trib) 20) ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore Page 11 of 55 b. The assessment u/s 153A of the Act ought to be…

M/S Spr Spirits Pvt. Ltd., Bengaluru vs. Deputy Commissioner of Income Tax Central Circle -1 (3), Bengaluru

In the result, assessee’s appeal in ITA No

ITA 1660/BANG/2018[2010-11]Status: DisposedITAT Bangalore27 May 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

…the Act had lapsed and no such notice was issued. In this regard, reliance is placed on the following judgments:- i. PCIT vs Meeta Gutgutia (405 ITR 28) (SC); ii. Yunus Zia v. DCIT (ITA No. 126 to 130/Bang/2013 (Bang. Trib); iii. Chintels India Ltd v. DCIT (397 ITR 416) (Delhi HC); iv. CIT v. Continental Warehousing Corporation Ltd (374 ITR 645) (Bom HC); v. DCIT v. Saravana Stores (61 ITR ( Chennai Trib) 20) ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore Page 11 of 55 b. The assessment u/s 153A of the Act ought to be…

M/S Spr Spirits Pvt.Ltd., Bengaluru vs. Deputy Commissioner of Income Tax Central Circle -1 (3), Bengaluru

In the result, assessee’s appeal in ITA No

ITA 1659/BANG/2018[2009-10]Status: DisposedITAT Bangalore27 May 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

…the Act had lapsed and no such notice was issued. In this regard, reliance is placed on the following judgments:- i. PCIT vs Meeta Gutgutia (405 ITR 28) (SC); ii. Yunus Zia v. DCIT (ITA No. 126 to 130/Bang/2013 (Bang. Trib); iii. Chintels India Ltd v. DCIT (397 ITR 416) (Delhi HC); iv. CIT v. Continental Warehousing Corporation Ltd (374 ITR 645) (Bom HC); v. DCIT v. Saravana Stores (61 ITR ( Chennai Trib) 20) ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore Page 11 of 55 b. The assessment u/s 153A of the Act ought to be…

M/S Spr Spirits Pvt. Ltd., Bengaluru vs. Deputy Commissioner of Income Tax Central Circle - 1 (3), Bengaluru

In the result, assessee’s appeal in ITA No

ITA 1658/BANG/2018[2008-09]Status: DisposedITAT Bangalore27 May 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

…the Act had lapsed and no such notice was issued. In this regard, reliance is placed on the following judgments:- i. PCIT vs Meeta Gutgutia (405 ITR 28) (SC); ii. Yunus Zia v. DCIT (ITA No. 126 to 130/Bang/2013 (Bang. Trib); iii. Chintels India Ltd v. DCIT (397 ITR 416) (Delhi HC); iv. CIT v. Continental Warehousing Corporation Ltd (374 ITR 645) (Bom HC); v. DCIT v. Saravana Stores (61 ITR ( Chennai Trib) 20) ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore Page 11 of 55 b. The assessment u/s 153A of the Act ought to be…

Babli Kukreja, New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee is allowed

ITA 3158/DEL/2018[2011-12]Status: DisposedITAT Delhi27 Sept 2021AY 2011-12

Bench: Shri Prashant Maharishi & Shri K.N.Chary(Through Video Conferencing)

For Appellant: Shri R. S. Ahuja, CAFor Respondent: Shri SNA Najmi, CIT DR
Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER (Through Video Conferencing) ITA No. 3155/Del/2018 (Assessment Year: 2007-08) ITA No. 3156/Del/2018 (Assessment Year: 2009-10) ITA No. 3158/Del/2018 (Assessment Year: 2011-12) Babli Kukreja, Vs. DCIT, C-5, Friends Colony East, Central Circle-17, New Delhi New Delhi PAN: AAMPK7753L (Appellant) (Respondent) Assessee by : Shri R. S. Ahuja, CA Revenue by: Shri SNA Najmi, CIT DR Date of Hearing 06/07/2021 Date of pronouncement 27/09/2021 O R D E R PER PRASHANT MAHARISHI, A. M…

Babli Kukreja, New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee is allowed

ITA 3157/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Sept 2021AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Chary(Through Video Conferencing)

For Appellant: Shri R. S. Ahuja, CAFor Respondent: Shri SNA Najmi, CIT DR
Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER (Through Video Conferencing) ITA No. 3155/Del/2018 (Assessment Year: 2007-08) ITA No. 3156/Del/2018 (Assessment Year: 2009-10) ITA No. 3158/Del/2018 (Assessment Year: 2011-12) Babli Kukreja, Vs. DCIT, C-5, Friends Colony East, Central Circle-17, New Delhi New Delhi PAN: AAMPK7753L (Appellant) (Respondent) Assessee by : Shri R. S. Ahuja, CA Revenue by: Shri SNA Najmi, CIT DR Date of Hearing 06/07/2021 Date of pronouncement 27/09/2021 O R D E R PER PRASHANT MAHARISHI, A. M…

Babli Kukreja, New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee is allowed

ITA 3156/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Sept 2021AY 2009-10

Bench: Shri Prashant Maharishi & Shri K.N.Chary(Through Video Conferencing)

For Appellant: Shri R. S. Ahuja, CAFor Respondent: Shri SNA Najmi, CIT DR
Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER (Through Video Conferencing) ITA No. 3155/Del/2018 (Assessment Year: 2007-08) ITA No. 3156/Del/2018 (Assessment Year: 2009-10) ITA No. 3158/Del/2018 (Assessment Year: 2011-12) Babli Kukreja, Vs. DCIT, C-5, Friends Colony East, Central Circle-17, New Delhi New Delhi PAN: AAMPK7753L (Appellant) (Respondent) Assessee by : Shri R. S. Ahuja, CA Revenue by: Shri SNA Najmi, CIT DR Date of Hearing 06/07/2021 Date of pronouncement 27/09/2021 O R D E R PER PRASHANT MAHARISHI, A. M…

Babli Kukreja, New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee is allowed

ITA 3155/DEL/2018[2007-08]Status: DisposedITAT Delhi27 Sept 2021AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.N.Chary(Through Video Conferencing)

For Appellant: Shri R. S. Ahuja, CAFor Respondent: Shri SNA Najmi, CIT DR
Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER (Through Video Conferencing) ITA No. 3155/Del/2018 (Assessment Year: 2007-08) ITA No. 3156/Del/2018 (Assessment Year: 2009-10) ITA No. 3158/Del/2018 (Assessment Year: 2011-12) Babli Kukreja, Vs. DCIT, C-5, Friends Colony East, Central Circle-17, New Delhi New Delhi PAN: AAMPK7753L (Appellant) (Respondent) Assessee by : Shri R. S. Ahuja, CA Revenue by: Shri SNA Najmi, CIT DR Date of Hearing 06/07/2021 Date of pronouncement 27/09/2021 O R D E R PER PRASHANT MAHARISHI, A. M…

Babli Kukreja, New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 2480/DEL/2017[2008-09]Status: DisposedITAT Delhi27 Sept 2021AY 2008-09

Bench: Shri Prashant Maharishi & Shri K.N.Chary(Through Video Conferencing)

For Appellant: Shri R. S. Ahuja, CAFor Respondent: Shri SNA Najmi, CIT DR
Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER (Through Video Conferencing) ITA No. 3155/Del/2018 (Assessment Year: 2007-08) ITA No. 3156/Del/2018 (Assessment Year: 2009-10) ITA No. 3158/Del/2018 (Assessment Year: 2011-12) Babli Kukreja, Vs. DCIT, C-5, Friends Colony East, Central Circle-17, New Delhi New Delhi PAN: AAMPK7753L (Appellant) (Respondent) Assessee by : Shri R. S. Ahuja, CA Revenue by: Shri SNA Najmi, CIT DR Date of Hearing 06/07/2021 Date of pronouncement 27/09/2021 O R D E R PER PRASHANT MAHARISHI, A. M…

Babli Kukreja, New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 2479/DEL/2017[2006-07]Status: DisposedITAT Delhi27 Sept 2021AY 2006-07

Bench: Shri Prashant Maharishi & Shri K.N.Chary(Through Video Conferencing)

For Appellant: Shri R. S. Ahuja, CAFor Respondent: Shri SNA Najmi, CIT DR
Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER (Through Video Conferencing) ITA No. 3155/Del/2018 (Assessment Year: 2007-08) ITA No. 3156/Del/2018 (Assessment Year: 2009-10) ITA No. 3158/Del/2018 (Assessment Year: 2011-12) Babli Kukreja, Vs. DCIT, C-5, Friends Colony East, Central Circle-17, New Delhi New Delhi PAN: AAMPK7753L (Appellant) (Respondent) Assessee by : Shri R. S. Ahuja, CA Revenue by: Shri SNA Najmi, CIT DR Date of Hearing 06/07/2021 Date of pronouncement 27/09/2021 O R D E R PER PRASHANT MAHARISHI, A. M…

Harman Singh Dhingra, New Delhi vs. ACIT, New Delhi

The appeal of the assessee is allowed

ITA 4641/DEL/2016[2013-14]Status: DisposedITAT Delhi24 Sept 2021AY 2013-14

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 132Section 143Section 143(2)Section 143(3)Section 147Section 153ASection 291B

…vour of the assessee therein. The Ld. AR further submitted that in cases where search and seizure took place though notice u/s 153A is issued but when no notice issued u/s 143(2) then the assessment is not valid as held in case of Chintels India Ltd. vs. DCIT 397 ITR 416 (Delhi). The Ld. AR further submitted that the reassessment u/s 147 will be invalid, if no notice u/s 143(2) was issued and will not be save even by Section 291BB, even if the assessee participates in the proceedings. The Revenue can avail Section 292BB only if notice u/s 143(2) was issued and not when admitted position is that no notice was issu…

Sangeeta Kapoor, New Delhi vs. DCIT, Central Circle- II, Faridabad

The appeal of the assessee are allowed

ITA 2655/DEL/2018[2010-11]Status: DisposedITAT Delhi16 Sept 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Somil Agrawal, Advocate; &For Respondent: Shri Rajesh Kumar, Sr. D. R
Section 139Section 143Section 143(2)Section 153Section 153ASection 153A(1)

…Bishan Bansal Vs. DCIT in ITA number 1187/Del/2017 dated 28.02.2020 and Praveen Kumar Kapoor Vs. DCIT in ITA No. 2657 – 2658/Del/2018 dated 26th July 2021, he further relied upon the decision of the Hon’ble Delhi High Court in case of Cintel India Ltd. Vs. DC 397 ITR 416. His main contention was that where notice u/s 143(2) was not issued within a period of six months from date of filing of the return, the return filed would become final and no scrutiny proceedings could be started in respect of the said return; and therefore, the assessment pursuant to the search would have been made only on unearthing any incri…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1217/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…o non-pending and non-abating. Reliance was placed on the following decisions wherein it was held that if the time limit for issuing notice had expired on the date of search, assessments are not to be treated as pending assessment:- Chintels India Ltd Vs DCIT 397 ITR 416 (Del) DCIT Vs Sarvana Stores 61 ITR(Trib) 20 22. In this connection, it was further submitted that that the decision of the Hon'ble Karnataka High Court in Canara Housing Development Company Vs DCIT 274 CTR 122 as relied on by the CIT(A) is not directly on the issue. The issue there was whether the Commissioner can revise an order of assessment…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1216/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 Jul 2021AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…o non-pending and non-abating. Reliance was placed on the following decisions wherein it was held that if the time limit for issuing notice had expired on the date of search, assessments are not to be treated as pending assessment:- Chintels India Ltd Vs DCIT 397 ITR 416 (Del) DCIT Vs Sarvana Stores 61 ITR(Trib) 20 22. In this connection, it was further submitted that that the decision of the Hon'ble Karnataka High Court in Canara Housing Development Company Vs DCIT 274 CTR 122 as relied on by the CIT(A) is not directly on the issue. The issue there was whether the Commissioner can revise an order of assessment…