CIT v. Cebone India Ltd.

229 CTR 188High Court2010#13779 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2018 to 2022.

Judgments citing CIT v. Cebone India Ltd.

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

…on the service of notice u/s 143(2) beyond the stipulated time is bad in law. In the following cases, it is held that issue of notice u/s 143(2) of the Act is mandatory for finalization of assessment; In the case of CIT vs. Cebon India Ltd. (2010) 34 DTR 119 /229 CTR 188 / (2009) 184 Taxman 290 (P&H), it is held that: In the absence of service of notice the Assessing Officer had no jurisdiction to make assessment. In the case of Semite Sisters Society (2010) 37 PTR 371 /130 TTJ 96 (Ind.)(Trib.), it is held that: Notice under section 143(2), though issued within 12 months but served after the expiry of 12 months…

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

…on the service of notice u/s 143(2) beyond the stipulated time is bad in law. In the following cases, it is held that issue of notice u/s 143(2) of the Act is mandatory for finalization of assessment; In the case of CIT vs. Cebon India Ltd. (2010) 34 DTR 119 /229 CTR 188 / (2009) 184 Taxman 290 (P&H), it is held that: In the absence of service of notice the Assessing Officer had no jurisdiction to make assessment. In the case of Semite Sisters Society (2010) 37 PTR 371 /130 TTJ 96 (Ind.)(Trib.), it is held that: Notice under section 143(2), though issued within 12 months but served after the expiry of 12 months…

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

…on the service of notice u/s 143(2) beyond the stipulated time is bad in law. In the following cases, it is held that issue of notice u/s 143(2) of the Act is mandatory for finalization of assessment; In the case of CIT vs. Cebon India Ltd. (2010) 34 DTR 119 /229 CTR 188 / (2009) 184 Taxman 290 (P&H), it is held that: In the absence of service of notice the Assessing Officer had no jurisdiction to make assessment. In the case of Semite Sisters Society (2010) 37 PTR 371 /130 TTJ 96 (Ind.)(Trib.), it is held that: Notice under section 143(2), though issued within 12 months but served after the expiry of 12 months…

Rakesh Vaid, New Delhi vs. ITO Ward - 62(2), New Delhi

In the result, assessee’s appeal, ITA no

ITA 7821/DEL/2019[2010-11]Status: DisposedITAT Delhi08 Apr 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year: 2010-11]

Section 145(3)Section 147Section 148Section 151

…e here is also placed on the following judicial pronouncements: a) 213 Taxation 93 CIT (Del) CIT vs. Mani Kakar b) 296 ITR 333 (Del) CIT vs. Hotline International (P) Ltd. c) 178 ITR 591 (P&H) CIT v Harparshad d) 206 Taxation 312 (P&H) CIT vs. LaxmiNarain e) 229 CTR 188 (P&H) CIT vs. Cebon India Ltd. f) CIT vs. Eshaan Holding (P) Ltd. in ITA No. 1171/2008 dated 31.08.2009 (Del) g) CIT vs. Chandra Agencies ITA No. 99, 100 and 125 of 2004 dated 201.0.2010 (Del) h) 208 Taxation 649 (P&H) CIT vs. Avtar Singh i) 328 ITR 173 (P&H) CIT vs. Kishan Chand j) 157 Taxman 357 (P&H) CIT vs. Sunita Gupta 3.7 It is also submi…

ITO, Ward, Sirhind vs. Sh. Harjit Singh, Sirhind

The appeals of the Revenue is allowed whereas Cross

ITA 1292/CHANDI/2017[1996-97]Status: DisposedITAT Chandigarh29 Aug 2018AY 1996-97

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Prem SinghFor Respondent: Shri. Manoj Kumar
Section 143(2)Section 143(3)Section 2Section 245CSection 245DSection 245D(1)Section 245H

…143(2) of the Act was neither issued nor served on the assessee within statutory time. Hence, the assessment framed under section 143(3) of the Act is not maintainable as per decision of Punjab & Haryana High Court in case of CIT Vs. Cebone India Ltd. (2010) 229 CTR 188 (P&H). 3. The brief facts of the case as taken from the order of the Ld. CIT(A) are that, after filing return of income on 27/03/1996, the assessee filed an application before the Hon'ble Settlement Commission u/s 245C (1) on 30/08/1996. The Hon'ble Settlement Commission passed order u/s 245D (1) of the Act allowing the application to be proceed…

ITO, Ward, Sirhind vs. Sh. Kesar Singh, Sirhind

The appeals of the Revenue is allowed whereas Cross

ITA 1287/CHANDI/2017[1996-97]Status: DisposedITAT Chandigarh29 Aug 2018AY 1996-97

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Prem SinghFor Respondent: Shri. Manoj Kumar
Section 143(2)Section 143(3)Section 2Section 245CSection 245DSection 245D(1)Section 245H

…143(2) of the Act was neither issued nor served on the assessee within statutory time. Hence, the assessment framed under section 143(3) of the Act is not maintainable as per decision of Punjab & Haryana High Court in case of CIT Vs. Cebone India Ltd. (2010) 229 CTR 188 (P&H). 3. The brief facts of the case as taken from the order of the Ld. CIT(A) are that, after filing return of income on 27/03/1996, the assessee filed an application before the Hon'ble Settlement Commission u/s 245C (1) on 30/08/1996. The Hon'ble Settlement Commission passed order u/s 245D (1) of the Act allowing the application to be proceed…

DCIT, Circle, Mandi Gobingarh vs. Sh. Gurinderjit Singh, Sirhind

The appeals of the Revenue is allowed whereas Cross

ITA 1271/CHANDI/2017[1994-95]Status: DisposedITAT Chandigarh29 Aug 2018AY 1994-95

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Prem SinghFor Respondent: Shri. Manoj Kumar
Section 143(2)Section 143(3)Section 2Section 245CSection 245DSection 245D(1)Section 245H

…143(2) of the Act was neither issued nor served on the assessee within statutory time. Hence, the assessment framed under section 143(3) of the Act is not maintainable as per decision of Punjab & Haryana High Court in case of CIT Vs. Cebone India Ltd. (2010) 229 CTR 188 (P&H). 3. The brief facts of the case as taken from the order of the Ld. CIT(A) are that, after filing return of income on 27/03/1996, the assessee filed an application before the Hon'ble Settlement Commission u/s 245C (1) on 30/08/1996. The Hon'ble Settlement Commission passed order u/s 245D (1) of the Act allowing the application to be proceed…

CIT v. Cebone India Ltd. (229 CTR 188) — Cited in 7 Judgments | BharatTax