CIT v. Cebon India Ltd.

347 ITR 583High Court2012#2831 most cited

What is CIT v. Cebon India Ltd. authority for?

Non-service of mandatory notices under sections 143(2) or 148 deprives the Assessing Officer of jurisdiction to complete the assessment, and this defect is not curable under section 292BB of the Act. Mere dispatch is not sufficient evidence of notice service.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Cebon India Ltd. · 347 ITR 583 · Section 143(2) notice · Section 148 notice · service of notice · non-service of notice · Assessing Officer jurisdiction · Section 292BB · curable defect · proof of service · invalid assessment

Also reported as

184 Taxmann 29034 DTR 119

Sections most often in play

Section 1961Section 142(1)Section 143(2)Section 143(2) of Income Tax ActSection 143(3)Section 144Section 147Section 148

Issues it is cited on

section 281bsection 245c(1)section 10(26)section 153(2)section 142(2)section 127(2)service pesettlement applicationsection 292bbretraction of statementsubstantive assessmentpermanent account number

Judgments citing CIT v. Cebon India Ltd.

SUMITRA DEVI,GURGAON vs. ITO,WARD 4(1),GURGAON, GURGAON

ITA 2499/DEL/2025[2013-14]Status: DisposedITAT Delhi11 Mar 2026AY 2013-14

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR
Section 144Section 147Section 148Section 148(1)

…igh Court in the case of CIT v Laxmi Narain (2008) 168 Taxman 128 (P&H). (v) Hon'ble High Court of Delhi in the case of CIT v Rajesh Kumar Sharma (2009) 311 ITR 235 (DHC). (vi) Hon'ble Punjab and Haryana High Court in the case of CIT v Cebon India Ltd. (2012) 347 ITR 583 (P&H). (vii) Hon'ble High Court of Karnataka in the case of CIT v ITC Hotels (2014) 50 taxmann.com 424 (Karn HC). (viii) Hon'ble High Court of Delhi in the case of CIT v CPR Capital Services Ltd. (2011) 11 taxmann.com 150 (DHC). In view of above, it is submitted that in the present case notice u/s.148 dated 30.3.2021, the preliminary section 148…

J MITRA AND BROS,, DOUBLE STOREY MARKET vs. ACIT CIRCLE 50(1), CIVIC CENTRE

In the result, Appeal filed by the assessee is allowed

ITA 3643/DEL/2023[2015-16]Status: DisposedITAT Delhi10 Apr 2024AY 2015-16

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 3643/Del/2023, (A.Y. 2015-16) J Mitra & Bros Vs. Acit Double Storey Market, Circle 50(1) New Rajinder Nagar, Civic Centre, Delhi New Delhi Pan: Aaafj0083C Appellant Respondent

Section 143(2)Section 37Section 37(1)

…urisdictional officer, the assessment framed on the assessee requires to be quashed. This view of ours is further fortified by the following decisions:- a) Decision of the Hon'ble Punjab and Haryana High court in the case of CIT v. Cebon India Ltd reported in 347 ITR 583 (P&H). b) Decision of the Hon'ble Allahabad High Court in the case of CIT Vs. Greater Noida Industrial Development Authority reported in 347 ITR 14 (All). c) Decision of the Hon'ble Madras High Court in the case of CIT Vs. Gitson Engineering Company reported in 370 ITR 87 (Mad). 10 M/s J. Mitra & Bros. Vs. ACIT d) Decision of Hon'ble Supreme Cou…

DCIT, NEW DELHI vs. M/S. MARK BUILDTECH PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue in ITA No

ITA 6303/DEL/2012[2009-10]Status: DisposedITAT Delhi06 Feb 2024AY 2009-10

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

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIR-DR
Section 143(2)Section 143(3)Section 234ASection 271Section 7

…he Revenue has grossly failed in furnishing any conclusive evidence in respect of service of notice u/s 143(2) of the Act. This quarrel has been decided in plethora of judgments to name a few: 1. Hon'ble Punjab High Court in the case of CEBON India Limited 347 ITR 583 “Mere giving of dispatch number, cannot be taken as an evidence of issuance of notice and the contention of the Revenue that where the notice has been duly dispatched to the assessee, the irregularity or defect in issuing notice was curable under section 292BB of the Act was rejected by the hon'ble High Court. It was further held by the hon'ble…

KEVIN INTERNATIONAL,HARIDWAR vs. DCIT, CIRCLE HARIDWAR, HARIDWAR

In the result, the appeal of the assessee is allowed

ITA 5363/DEL/2017[2012-13]Status: DisposedITAT Dehradun22 Dec 2023AY 2012-13

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us(Through Video Conferencing) M/S. Kevin International, Vs. Dy. Cit, C/O. Balesh Bhargava-Adv, Circle, Haridwar 56, Niranajani Akhara, Mayapur, Haridwar (Appellant) (Respondent) Pan: Aajfk4514C

For Appellant: Shri. K. K. Juneja, AdvFor Respondent: Smt Poonam Sharma, Add. CIT
Section 119Section 143Section 143(2)Section 143(3)Section 80I

…risdictional officer, the assessment framed on the assessee requires to be quashed. This view of ours is further fortified by the following decisions:- a) Decision of the Hon‟ble Punjab and Haryana High court in the case of CIT v. Cebon India Ltd reported in 347 ITR 583 (P&H). b) Decision of the Hon‟ble Allahabad High Court in the case of CIT Vs. Greater Noida Industrial Development Authority reported in 347 ITR 14 (All). c) Decision of the Hon‟ble Madras High Court in the case of CIT Vs. Gitson Engineering Company reported in 370 ITR 87 (Mad). d) Decision of Hon'ble Supreme Court in the case of CIT Vs. Laxman D…

MOHANBHAI RAGHAVBHAI BELADIYA,SURAT vs. INCOME TAX OFFICER, WARD - 3(2)(5), SURAT

In the result, the appeal of the assessee is allowed in the terms indicated above

ITA 359/SRT/2023[2012-13]Status: DisposedITAT Surat15 Aug 2023AY 2012-13

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.359/Srt/2023 Assessment Year: (2012-13) (Physical Hearing) Mohanbhai Raghavbhai Beladiya, Vs. The Ito, 41-42, Vishnu Nagar Society – 1, Ward-3(2)(5), Ankur Char Rasta, A. K. Road, Surat Surat – 395008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aospb9227J (Assessee) (Respondent)

Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250(6)Section 68

…eration of the assessee. Since this notice 143(2) forms the basis for the Assessing Officer to assume jurisdiction under respective sections. To support this proposition, I rely on the decision of P & H High Court in the case of CIT v/s Cebon India Ltd (2012) 347 ITR 583 wherein it has been categorically held that absence of a statutory notice cannot be held to be curable u/s 292BB of the Act. 22. I note that a plain reading of section 148 of the Act reveals that within the statutory period specified therein, it shall be incumbent to send a notice under section 143(2) of the Act. The provisions contained in sub-…

RAJESH KUMAR,GURGAON vs. ITO, WARD- 3(4), GURGAON

In the result, ITA No.1108/Del/2016 is partly allowed and ITA

ITA 2824/DEL/2018[2011-12]Status: DisposedITAT Delhi23 Feb 2023AY 2011-12

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2011-12]

Section 143(2)Section 143(3)Section 282Section 292BSection 80C

…erely an irregularity but an illegality, the assessment could not be framed w/s 143(3) of the Act CIT v. AVI OIL INDIA (P) ltd; S.L.P. © No. 9702 of 2009 (ITR 317 Si. 10) S/o Sh. Phool Chand, Village Bamroli Asstt. Year 2011-12 CIT v. CEBON INDIA LTD. (2012) 347 ITR 583 (P&H) Held: dismissing the appeal that the concurrent findings has been recorded by the CIT(Appeal) and the Tribunal on the question of date of service of notice. The notice was not served within the stipulated time. Mere giving dispatch No. would not render the finding perverse. In the absence of notice being served, the 1.0. had no jurisdictio…

SHRI RAJESH KUMAR,GURGAON vs. ITO, GURGAON

In the result, ITA No.1108/Del/2016 is partly allowed and ITA

ITA 1108/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Feb 2023AY 2011-12

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2011-12]

Section 143(2)Section 143(3)Section 282Section 292BSection 80C

…erely an irregularity but an illegality, the assessment could not be framed w/s 143(3) of the Act CIT v. AVI OIL INDIA (P) ltd; S.L.P. © No. 9702 of 2009 (ITR 317 Si. 10) S/o Sh. Phool Chand, Village Bamroli Asstt. Year 2011-12 CIT v. CEBON INDIA LTD. (2012) 347 ITR 583 (P&H) Held: dismissing the appeal that the concurrent findings has been recorded by the CIT(Appeal) and the Tribunal on the question of date of service of notice. The notice was not served within the stipulated time. Mere giving dispatch No. would not render the finding perverse. In the absence of notice being served, the 1.0. had no jurisdictio…

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 586/COCH/2022[2018-2019]Status: DisposedITAT Cochin20 Jan 2023AY 2018-2019

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…आयकर अपीलीय अिधकरण, कोचीन पीठ, कोचीन म"। IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN माननीय %ी सतबीर िसंह गोदारा, -ाियक सद. एवं माननीय %ी मनोज कुमार अ3वाल ,लेखा सद. के सम6। BEFORE HON’BLE SHRI SATBEER SINGH GODARA, J.M. AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, A.M. Sr. Appeal Numbers Assessment Appellant Respondent No Years 1 ITA No.580/Coch/2022 2012-13 2 ITA No.581/Coch/2022 2013-14 M.K. Rajendran Pillai, ACIT Rajvalsam, Panangadu P.O, Central Circle, 3 2014-15 Kulanada, Kollam. 4. 2015-16 Pathanamthitta-689 503. 5. 2016-17 [PAN: AGJPR-7612-L] 6. 2017-18 7. ITA No.586/Coch/2022 2018-19 अपीलाथ" क…

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 585/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…आयकर अपीलीय अिधकरण, कोचीन पीठ, कोचीन म"। IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN माननीय %ी सतबीर िसंह गोदारा, -ाियक सद. एवं माननीय %ी मनोज कुमार अ3वाल ,लेखा सद. के सम6। BEFORE HON’BLE SHRI SATBEER SINGH GODARA, J.M. AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, A.M. Sr. Appeal Numbers Assessment Appellant Respondent No Years 1 ITA No.580/Coch/2022 2012-13 2 ITA No.581/Coch/2022 2013-14 M.K. Rajendran Pillai, ACIT Rajvalsam, Panangadu P.O, Central Circle, 3 2014-15 Kulanada, Kollam. 4. 2015-16 Pathanamthitta-689 503. 5. 2016-17 [PAN: AGJPR-7612-L] 6. 2017-18 7. ITA No.586/Coch/2022 2018-19 अपीलाथ" क…

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 584/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…आयकर अपीलीय अिधकरण, कोचीन पीठ, कोचीन म"। IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN माननीय %ी सतबीर िसंह गोदारा, -ाियक सद. एवं माननीय %ी मनोज कुमार अ3वाल ,लेखा सद. के सम6। BEFORE HON’BLE SHRI SATBEER SINGH GODARA, J.M. AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, A.M. Sr. Appeal Numbers Assessment Appellant Respondent No Years 1 ITA No.580/Coch/2022 2012-13 2 ITA No.581/Coch/2022 2013-14 M.K. Rajendran Pillai, ACIT Rajvalsam, Panangadu P.O, Central Circle, 3 2014-15 Kulanada, Kollam. 4. 2015-16 Pathanamthitta-689 503. 5. 2016-17 [PAN: AGJPR-7612-L] 6. 2017-18 7. ITA No.586/Coch/2022 2018-19 अपीलाथ" क…

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 583/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…आयकर अपीलीय अिधकरण, कोचीन पीठ, कोचीन म"। IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN माननीय %ी सतबीर िसंह गोदारा, -ाियक सद. एवं माननीय %ी मनोज कुमार अ3वाल ,लेखा सद. के सम6। BEFORE HON’BLE SHRI SATBEER SINGH GODARA, J.M. AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, A.M. Sr. Appeal Numbers Assessment Appellant Respondent No Years 1 ITA No.580/Coch/2022 2012-13 2 ITA No.581/Coch/2022 2013-14 M.K. Rajendran Pillai, ACIT Rajvalsam, Panangadu P.O, Central Circle, 3 2014-15 Kulanada, Kollam. 4. 2015-16 Pathanamthitta-689 503. 5. 2016-17 [PAN: AGJPR-7612-L] 6. 2017-18 7. ITA No.586/Coch/2022 2018-19 अपीलाथ" क…

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 582/COCH/2022[2014-2015]Status: DisposedITAT Cochin20 Jan 2023AY 2014-2015

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…आयकर अपीलीय अिधकरण, कोचीन पीठ, कोचीन म"। IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN माननीय %ी सतबीर िसंह गोदारा, -ाियक सद. एवं माननीय %ी मनोज कुमार अ3वाल ,लेखा सद. के सम6। BEFORE HON’BLE SHRI SATBEER SINGH GODARA, J.M. AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, A.M. Sr. Appeal Numbers Assessment Appellant Respondent No Years 1 ITA No.580/Coch/2022 2012-13 2 ITA No.581/Coch/2022 2013-14 M.K. Rajendran Pillai, ACIT Rajvalsam, Panangadu P.O, Central Circle, 3 2014-15 Kulanada, Kollam. 4. 2015-16 Pathanamthitta-689 503. 5. 2016-17 [PAN: AGJPR-7612-L] 6. 2017-18 7. ITA No.586/Coch/2022 2018-19 अपीलाथ" क…

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 581/COCH/2022[2013-2014]Status: DisposedITAT Cochin20 Jan 2023AY 2013-2014

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…आयकर अपीलीय अिधकरण, कोचीन पीठ, कोचीन म"। IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN माननीय %ी सतबीर िसंह गोदारा, -ाियक सद. एवं माननीय %ी मनोज कुमार अ3वाल ,लेखा सद. के सम6। BEFORE HON’BLE SHRI SATBEER SINGH GODARA, J.M. AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, A.M. Sr. Appeal Numbers Assessment Appellant Respondent No Years 1 ITA No.580/Coch/2022 2012-13 2 ITA No.581/Coch/2022 2013-14 M.K. Rajendran Pillai, ACIT Rajvalsam, Panangadu P.O, Central Circle, 3 2014-15 Kulanada, Kollam. 4. 2015-16 Pathanamthitta-689 503. 5. 2016-17 [PAN: AGJPR-7612-L] 6. 2017-18 7. ITA No.586/Coch/2022 2018-19 अपीलाथ" क…

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 580/COCH/2022[2012-2013]Status: DisposedITAT Cochin20 Jan 2023AY 2012-2013

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

…आयकर अपीलीय अिधकरण, कोचीन पीठ, कोचीन म"। IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN माननीय %ी सतबीर िसंह गोदारा, -ाियक सद. एवं माननीय %ी मनोज कुमार अ3वाल ,लेखा सद. के सम6। BEFORE HON’BLE SHRI SATBEER SINGH GODARA, J.M. AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, A.M. Sr. Appeal Numbers Assessment Appellant Respondent No Years 1 ITA No.580/Coch/2022 2012-13 2 ITA No.581/Coch/2022 2013-14 M.K. Rajendran Pillai, ACIT Rajvalsam, Panangadu P.O, Central Circle, 3 2014-15 Kulanada, Kollam. 4. 2015-16 Pathanamthitta-689 503. 5. 2016-17 [PAN: AGJPR-7612-L] 6. 2017-18 7. ITA No.586/Coch/2022 2018-19 अपीलाथ" क…

SHRIMATI. HARBHAJAN KAUR,JALANDHAR vs. INCOME TAX OFFICER WARD -1 (20, JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 104/ASR/2021[2012-13]Status: DisposedITAT Amritsar20 Dec 2022AY 2012-13

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148Section 149Section 69

…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. 104/Asr/2021 Assessment Year: 2012-13 Smt. Harbhajan Kaur, Vs. Income Tax Officer, W/o Sh. Tarlok Singh, Ward-1(2), 1-Virk Enclave, Nakodar Jalandhar Road, Jalandhar (Punjab) [PAN: EPIPB 8277M] (Appellant) (Respondent) Appellant by : Sh. Surinder Mahajan, CA Respondent by : Mrs. Kanchan Garg, Sr. DR Date of Hearing: 17.11.2022 Date of Pronouncement: 20.12.2022 ORDER Per Dr. M. L. Meena, AM: The present appeal has been filed by the assessee ag…

SH GAUTAM SETH,BATALA vs. THE INCOME TAX OFFICER, BATALA

In the result, the Ground Nos

ITA 108/ASR/2017[2008-09]Status: DisposedITAT Amritsar04 Jul 2022AY 2008-09

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

For Appellant: Sh. Mrs. Rano Jain, Adv. &For Respondent: Smt. Rajinder Kaur, CIT DR
Section 143(2)Section 143(3)Section 148Section 234BSection 250(6)Section 271Section 40A(3)Section 44A

…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. 108/Asr/2017 Assessment Year: 2008-09 Sh. Gautam Seth Vs. Income Tax Officer Ward 1, Prop. M/s Seth Telecom, Batala Jalandhar Road, Batala, Punjab [PAN: BGXPS 1095K] (Appellant) (Respondent) Appellant by : Sh. Mrs. Rano Jain, Adv. & Sh. Avish Majhajan, CA Respondent by: Smt. Rajinder Kaur, CIT DR Date of Hearing: 04.05.2022 Date of Pronouncement: 12.07.2022 ORDER Per Anikesh Banerjee, JM: The instant appeal was filed by the assessee against the…

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

ITA 7599/DEL/2018[2006-07]Status: DisposedITAT Delhi29 Apr 2022AY 2006-07

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

For Appellant: Shri Rohit Kapoor, Ld. CAFor Respondent: Shri Hemant Gupta, Ld. Sr. DR
Section 11Section 12ASection 142Section 143(2)Section 143(3)Section 147Section 147(1)Section 148Section 2(15)Section 250

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER ITO(Exemption), Vs. Innovative Welfare and Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) ITA No.7598 & 7599/Del/2018 (Assessment Year: 2005-06 & 2006-07 Innovative Welfare and Vs. ADIT(E), Educational Society, Trust Circle, Regd. Office: B-19, Defence New Delhi Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) Revenue by : Shri Hemant Gupta, Ld. Sr. DR Assessee by: Shri Rohit Kapoor,…

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

ITA 7598/DEL/2018[2006-07]Status: DisposedITAT Delhi29 Apr 2022AY 2006-07

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

For Appellant: Shri Rohit Kapoor, Ld. CAFor Respondent: Shri Hemant Gupta, Ld. Sr. DR
Section 11Section 12ASection 142Section 143(2)Section 143(3)Section 147Section 147(1)Section 148Section 2(15)Section 250

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER ITO(Exemption), Vs. Innovative Welfare and Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) ITA No.7598 & 7599/Del/2018 (Assessment Year: 2006-06 & 2006-07 Innovative Welfare and Vs. ADIT(E), Educational Society, Trust Circle, Regd. Office: B-19, Defence New Delhi Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) Revenue by : Shri Hemant Gupta, Ld. Sr. DR Assessee by: Shri Rohit Kapoor,…

ITO (EXEMPTIONS), NEW DELHI vs. M/S. INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY, NEW DELHI

ITA 166/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Apr 2022AY 2007-08

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

For Appellant: Shri Rohit Kapoor, Ld. CAFor Respondent: Shri Hemant Gupta, Ld. Sr. DR
Section 11Section 12ASection 142Section 143(2)Section 143(3)Section 147Section 147(1)Section 148Section 2(15)Section 250

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER ITO(Exemption), Vs. Innovative Welfare and Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) ITA No.7598 & 7599/Del/2018 (Assessment Year: 2006-06 & 2006-07 Innovative Welfare and Vs. ADIT(E), Educational Society, Trust Circle, Regd. Office: B-19, Defence New Delhi Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) Revenue by : Shri Hemant Gupta, Ld. Sr. DR Assessee by: Shri Rohit Kapoor,…

AMBA CONSTRUCTION CO.,DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2817/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Apr 2022AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 2817/Del/2016 : Asstt. Year : 2012-13 Amba Construction Company, Vs Acit, C/O Sh. S.K. Gambhir, Adv., Central Circle-55(1), 429, 3Rd Floor, Main Road, New Delhi Jagriti Enclave, Delhi-110092 (Appellant) (Respondent) Pan No. Aanfa0579M Assessee By : Sh. C. S. Anand, Adv. Revenue By : Sh. Avikal Manu, Sr. Dr Date Of Hearing: 16.03.2022 Date Of Pronouncement: 20.04.2022

For Appellant: Sh. C. S. Anand, AdvFor Respondent: Sh. Avikal Manu, Sr. DR
Section 143(2)Section 292B

…erved then it cannot be treated as service of notice in accordance with the provisions of Section 27 of General Clauses Act 1897 and Section 143(2) of the Income Tax Act, 1961. 9. The Hon’ble Punjab & Haryana High Court in the case of CIT Vs. Cebon India Ltd. 347 ITR 583 held that “in the absence of notice being served, the Assessing Officer had no jurisdiction to make assessment. Absence of notice cannot be held to be curable under section 292BB of the Act. 10. The Hon’ble Gujarat High Court in the case of CIT Vs. K.M. Ravji [Tax Appeal No. 771/2010], vide order dated 18.07.2011 6 Amba Construction Company held…

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CIT v. Cebon India Ltd. (347 ITR 583) — Cited in 42 Judgments | BharatTax