CIT v. CPR Capital Services Ltd.

331 ITR 483High Court2011#4167 most cited

What is CIT v. CPR Capital Services Ltd. authority for?

If there is a change in the assessing officer, a new notice under section 143(2) should be issued, especially after a settlement application is filed or jurisdiction is transferred.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also referred to as

CIT v. CPR Capital Services Ltd. · notice u/s 143(2) · settlement application · transfer of jurisdiction · change in assessing officer · Hotel Blue Moon · Virendra Dev Dixit

Issues it is cited on

annual valuesettlement applicationannual letting valuepermanent account numbersection 24(a)onus of proofbogus long term capital gainsummons under section 131section 245dprice riggingsection 292bbpreponderance of probability

Judgments citing CIT v. CPR Capital Services Ltd.

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 718/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Nov 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…ing of settlement application and also on transfer of jurisdiction when there is new officer, necessary notice u/s 143 (2) should have been issued. He specifically referred to the decision of the Hotel blue moon 321 ITR 362 (Supreme Court), Virendra Dev Dixit 331 ITR 483, Pavan Gupta 318 ITR 322 and several other decisions. 045. The learned departmental representative vehemently submitted that notices issued under section 143 (2) of the act to the assessee which is recorded in the assessment order itself and not denied by the assessee. The claim of the assessee is that if there is a change in the person who was…

MOHAN THANKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 713/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Nov 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…ing of settlement application and also on transfer of jurisdiction when there is new officer, necessary notice u/s 143 (2) should have been issued. He specifically referred to the decision of the Hotel blue moon 321 ITR 362 (Supreme Court), Virendra Dev Dixit 331 ITR 483, Pavan Gupta 318 ITR 322 and several other decisions. 045. The learned departmental representative vehemently submitted that notices issued under section 143 (2) of the act to the assessee which is recorded in the assessment order itself and not denied by the assessee. The claim of the assessee is that if there is a change in the person who was…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 712/MUM/2021[2013-14]Status: DisposedITAT Mumbai17 Nov 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…ing of settlement application and also on transfer of jurisdiction when there is new officer, necessary notice u/s 143 (2) should have been issued. He specifically referred to the decision of the Hotel blue moon 321 ITR 362 (Supreme Court), Virendra Dev Dixit 331 ITR 483, Pavan Gupta 318 ITR 322 and several other decisions. 045. The learned departmental representative vehemently submitted that notices issued under section 143 (2) of the act to the assessee which is recorded in the assessment order itself and not denied by the assessee. The claim of the assessee is that if there is a change in the person who was…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 711/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…ing of settlement application and also on transfer of jurisdiction when there is new officer, necessary notice u/s 143 (2) should have been issued. He specifically referred to the decision of the Hotel blue moon 321 ITR 362 (Supreme Court), Virendra Dev Dixit 331 ITR 483, Pavan Gupta 318 ITR 322 and several other decisions. 045. The learned departmental representative vehemently submitted that notices issued under section 143 (2) of the act to the assessee which is recorded in the assessment order itself and not denied by the assessee. The claim of the assessee is that if there is a change in the person who was…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 710/MUM/2021[2011-12]Status: DisposedITAT Mumbai17 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…ing of settlement application and also on transfer of jurisdiction when there is new officer, necessary notice u/s 143 (2) should have been issued. He specifically referred to the decision of the Hotel blue moon 321 ITR 362 (Supreme Court), Virendra Dev Dixit 331 ITR 483, Pavan Gupta 318 ITR 322 and several other decisions. 045. The learned departmental representative vehemently submitted that notices issued under section 143 (2) of the act to the assessee which is recorded in the assessment order itself and not denied by the assessee. The claim of the assessee is that if there is a change in the person who was…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 709/MUM/2021[2014-15]Status: DisposedITAT Mumbai17 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…ing of settlement application and also on transfer of jurisdiction when there is new officer, necessary notice u/s 143 (2) should have been issued. He specifically referred to the decision of the Hotel blue moon 321 ITR 362 (Supreme Court), Virendra Dev Dixit 331 ITR 483, Pavan Gupta 318 ITR 322 and several other decisions. 045. The learned departmental representative vehemently submitted that notices issued under section 143 (2) of the act to the assessee which is recorded in the assessment order itself and not denied by the assessee. The claim of the assessee is that if there is a change in the person who was…

MOHAN GURNANI,NAVI MUMBAI vs. DCIT CENTRAL CIRLE - 5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 2089/MUM/2021[2010-11]Status: DisposedITAT Mumbai17 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…ing of settlement application and also on transfer of jurisdiction when there is new officer, necessary notice u/s 143 (2) should have been issued. He specifically referred to the decision of the Hotel blue moon 321 ITR 362 (Supreme Court), Virendra Dev Dixit 331 ITR 483, Pavan Gupta 318 ITR 322 and several other decisions. 045. The learned departmental representative vehemently submitted that notices issued under section 143 (2) of the act to the assessee which is recorded in the assessment order itself and not denied by the assessee. The claim of the assessee is that if there is a change in the person who was…

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

ITA 719/MUM/2021[2014-15]Status: DisposedITAT Mumbai08 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…by successor assessing officer after application to settlement commission on its revival of jurisdiction by the learned assessing officer. The assessee heavily relied on the decision of Honourable courts in Hotel blue moon [321 ITR 362], Virendra Devi Dixit [331 ITR 483], Pavan Gupta [318 ITR 322], B Satya Narayana [356 ITR 323] and Pradeep K Soni [361 ITR 201]. It is not the case of the assessee that no notice under section 143 (2) has been issued. Perusal of all these decisions shows that the notice is required to be issued under section 143 (2) of the act prior to making the assessment. In this particular ass…

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

ITA 717/MUM/2021[2016-17]Status: DisposedITAT Mumbai08 Nov 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…by successor assessing officer after application to settlement commission on its revival of jurisdiction by the learned assessing officer. The assessee heavily relied on the decision of Honourable courts in Hotel blue moon [321 ITR 362], Virendra Devi Dixit [331 ITR 483], Pavan Gupta [318 ITR 322], B Satya Narayana [356 ITR 323] and Pradeep K Soni [361 ITR 201]. It is not the case of the assessee that no notice under section 143 (2) has been issued. Perusal of all these decisions shows that the notice is required to be issued under section 143 (2) of the act prior to making the assessment. In this particular ass…

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. CY CIT-CC-5(2), MUMBAI

ITA 716/MUM/2021[2011-12]Status: DisposedITAT Mumbai08 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…by successor assessing officer after application to settlement commission on its revival of jurisdiction by the learned assessing officer. The assessee heavily relied on the decision of Honourable courts in Hotel blue moon [321 ITR 362], Virendra Devi Dixit [331 ITR 483], Pavan Gupta [318 ITR 322], B Satya Narayana [356 ITR 323] and Pradeep K Soni [361 ITR 201]. It is not the case of the assessee that no notice under section 143 (2) has been issued. Perusal of all these decisions shows that the notice is required to be issued under section 143 (2) of the act prior to making the assessment. In this particular ass…

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

ITA 715/MUM/2021[2010-11]Status: DisposedITAT Mumbai08 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…by successor assessing officer after application to settlement commission on its revival of jurisdiction by the learned assessing officer. The assessee heavily relied on the decision of Honourable courts in Hotel blue moon [321 ITR 362], Virendra Devi Dixit [331 ITR 483], Pavan Gupta [318 ITR 322], B Satya Narayana [356 ITR 323] and Pradeep K Soni [361 ITR 201]. It is not the case of the assessee that no notice under section 143 (2) has been issued. Perusal of all these decisions shows that the notice is required to be issued under section 143 (2) of the act prior to making the assessment. In this particular ass…

PRIYA MOHAN GURNANAI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

ITA 708/MUM/2021[2012-13]Status: DisposedITAT Mumbai08 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…by successor assessing officer after application to settlement commission on its revival of jurisdiction by the learned assessing officer. The assessee heavily relied on the decision of Honourable courts in Hotel blue moon [321 ITR 362], Virendra Devi Dixit [331 ITR 483], Pavan Gupta [318 ITR 322], B Satya Narayana [356 ITR 323] and Pradeep K Soni [361 ITR 201]. It is not the case of the assessee that no notice under section 143 (2) has been issued. Perusal of all these decisions shows that the notice is required to be issued under section 143 (2) of the act prior to making the assessment. In this particular ass…

PRIYA MOHAN GURNANAI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

ITA 707/MUM/2021[2015-16]Status: DisposedITAT Mumbai08 Nov 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…by successor assessing officer after application to settlement commission on its revival of jurisdiction by the learned assessing officer. The assessee heavily relied on the decision of Honourable courts in Hotel blue moon [321 ITR 362], Virendra Devi Dixit [331 ITR 483], Pavan Gupta [318 ITR 322], B Satya Narayana [356 ITR 323] and Pradeep K Soni [361 ITR 201]. It is not the case of the assessee that no notice under section 143 (2) has been issued. Perusal of all these decisions shows that the notice is required to be issued under section 143 (2) of the act prior to making the assessment. In this particular ass…

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER SHRI MANISH BORAD, ACCOUNTANT MEMBER S.A.No.-03/Jodh/2023 [In ITA No.89/Jodh/2022] (ASSESSMENT YEAR- 2012-13) Ajmer Development Authority, Vs CIT(Exemption)/ Trust Ajmer Todarmal Marg, ITO(Exemption), Ajmer-305001 (Rajasthan). Jaipur/Jodhpur (Rajasthan) (Appellant) (Respondent) PAN No.AAALS0528D ITA No.89/Jodh/2022] (ASSESSMENT YEAR- 2012-13) Ajmer Development Authority, Vs CIT(Exemption)/ Trust Ajmer Todarmal Marg, ITO(Exemption), Ajmer-305001 (Rajasthan). Ajmer/Jodhpur (Rajasthan) (Appellant) (Respondent) PAN…

DIYA INFRASTRUCTURE PVT. LTD.,DELHI vs. ITO, WARD- 7(3), NEW DELHI

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

ITA 1929/DEL/2019[2007-08]Status: DisposedITAT Delhi16 Mar 2023AY 2007-08

Bench: Shri Kul Bharat[Assessment Year : 2007-08] Diya Infrastructure Pvt.Ltd., Vs Ito, 1373, Rani Bagh, Shakur Ward-7(3), Basti, Delhi-110034. New Delhi. Pan-Aaccd3991L Appellant Respondent Appellant By Ms. Rano Jain, Adv. & Ms. Mansi Jain, Ca Respondent By Shri Sanjay Nargas, Sr.Dr Date Of Hearing 15.02.2023 Date Of Pronouncement 16.03.2023

Section 142(1)Section 143Section 143(2)Section 147Section 148Section 68

…Moon, [2010] 321 ITR 362 (SC) • Rajender Kumar Sehgal v. ITO, W.P. © 11255/2017, CM No. 46017/2017, dt. 19.11.2018 • Pro CIT V. Gravity Systems Pvt. Ltd., ITA No. 896/2017 & 899/2017 dt. 27.10.2017, Delhi High Court • CIT V. CPR Capital Services Ltd., [2011] 330 ITR 43, Delhi High Court • M/S. Supersonic Technologies Pvt. Ltd., M/S. SPJ Hotels Private Limited, M/S. Shiv Sai Infrastructure (P) Ltd. M/S. Superior Buildwell Private Limited V. PCIT ITA.No.2269/Del/2017, 2857/Del/2017, 2527/Del/2017, 3301/Del/2017, dt. 10.12.2018, ITAT Delhi • A.C.I.T. v. M/s. Dimension Promoters Pvt. Ltd., ITA No. 1105/De1/2011, C.O…

CHARBUJA MARMO (INDIA) PVT. LTD.,DELHI vs. PR.CIT- 2 , NEW DELHI

In the result, appeal of Assessee allowed

ITA 4749/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 143(1)Section 147Section 148Section 151Section 263

…T. Act. The Ld. Pr. CIT, however, admitted that no formal notice under section 143(2) have been issued to the assessee before completion of the re- assessment proceedings. The Hon’ble Delhi High Court in the case of CIT vs. CPR Capital Services Ltd., (2011) 330 ITR 43 (Del.) held as under : “The Tribunal held that no notice under section 143(2) of the Income-tax Act, 1961 was prepared and served upon the assessee. On appeal: Held, dismissing the appeal, that mere noting in the order sheet would not suffice and the copy of the notice 35 ITA.No.4749/Del./2019 M/s. Charbuja Marmo (India) Pvt. Ltd., Delhi. i…

SHRI PRADIP KUMAR DAS,PURBA MEDINIPUR vs. ACIT, CIRCLE-27,HALDIA, PURBA MEDINIPUR

In the result, appeal of assessee is allowed

ITA 2399/KOL/2016[2013-14]Status: DisposedITAT Kolkata16 Oct 2019AY 2013-14

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 142(1)Section 143(2)Section 143(3)Section 144

…Cebon India Ltd. (2010) 229 CTR (P&H) 188; vi) CIT Vs. Sunil Kumar Chhabra (2012) 250 CTR (P&H) 195; vii) CIT Vs. AVI-OIL India (P) Ltd. (2010) 323 ITR (P&H) viii) CIT Vs. Mukesh Kumar Agrawal (2012) 25 taxman.com (All) ix) CIT Vs. CPOR Capital Services ltd. 330 ITR 43 (Del); x) CIT Vs. Silver Streak Trading Pvt. Ltd. 326 ITR 418 (Del.). So, since the ITO, Ward-27(1) failed to serve the section 143(2) notice to the assessee within the stipulated time i.e. 30.09.2014, the scrutiny assessment has been framed by AO without jurisdiction and sec. 292BB of the Act cannot come to the rescue of AO since as per proviso…

TODAY REALTY P.LTD,NEW DELHI vs. ITO, WARD-25(3), NEW DELHI

In the result, the Appeal filed by the Assessee stands allowed

ITA 4029/DEL/2019[2011-12]Status: DisposedITAT Delhi22 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar, Acountant Member

For Appellant: Sh. Manoj Kumar Patawari, CAFor Respondent: Ms. Ashima Neb, Sr. DR
Section 133(6)Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER And SHRI B.R.R. KUMAR, ACOUNTANT MEMBER I.T.A. No. 4029/DEL/2019 A.Y. : 2011-12 TODAY REALTY PVT. LTD., ITO, WARD 25(3), NEW DELHI C-28, G.F., PANCHSHEEL VS. ENCLAVE, NEW DELHI – 110 017 (PAN: AACCT8999G) (APPELLANT) (RESPONDENT) Assessee by : Sh. Manoj Kumar Patawari, CA Department by : Ms. Ashima Neb, Sr. DR. ORDER PER H.S. SIDHU : JM The assessee has filed this appeal against the impugned order dated 27.3.2019 passed by the Ld. Commissioner of Income Tax (Appeals-28), New Delhi. 2. The facts relating…

TODAY REALTY PVT. LTD.,DELHI vs. ITO, WARD-25(3), NEW DELHI

In the result, the Appeal filed by the Assessee stands allowed

ITA 4028/DEL/2019[2010-11]Status: DisposedITAT Delhi22 Jul 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar, Acountant Member

For Appellant: Sh. Manoj Kumar Patawari, CAFor Respondent: Ms. Ashima Neb, Sr. DR
Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER And SHRI B.R.R. KUMAR, ACOUNTANT MEMBER I.T.A. No. 4028/DEL/2019 A.Y. : 2010-11 TODAY REALTY PVT. LTD., ITO, WARD 25(3), C-28, G.F., PANCHSHEEL ENCLAVE, VS. NEW DELHI NEW DELHI – 110 017 (PAN: AACCT8999G) (APPELLANT) (RESPONDENT) Assessee by : Sh. Manoj Kumar Patawari, CA Department by : Ms. Ashima Neb, Sr. DR. ORDER PER H.S. SIDHU : JM The assessee has filed this appeal against the impugned order dated 27.3.2019 passed by the Ld. Commissioner of Income Tax (Appeals-28), New Delhi. 2. The facts relating t…

ITO, NEW DELHI vs. GAUTAM AUTOMOBILES PVT. LTD.,, NEW DELHI

In the result, appeal of Assessee allowed and appeal of Revenue dismissed

ITA 3632/DEL/2013[2009-10]Status: DisposedITAT Delhi09 May 2019AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Smt. Rinku Singh, Sr. D.R
Section 143(2)Section 143(3)

…scribed time. The appellant had failed to prove its case in this regard. Appeal does not raise any substantial question of law which requires our decision. Dismissed.” 9.1. The Hon’ble Delhi High Court in the case of CIT vs. CPR Capital Services Ltd., [2011] 330 ITR 43 (Del.) held as under : “The Tribunal held that no notice under section 143(2) of the Income-tax Act, 1961 was prepared and served upon the assessee. On appeal: Held, dismissing the appeal, that mere noting in the order sheet would not suffice and the copy of the notice issued under section 143(2) of the Act was not available on record. Since the…

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