CIT v. Laxman Das Khandelwal

417 ITR 325Supreme Court of India2019#396 most cited

What is CIT v. Laxman Das Khandelwal authority for?

Issuance of a notice under Section 143(2) is a mandatory requirement for completing an assessment when a return is filed, including reassessment under Section 147/143(3). The complete absence of this notice renders the assessment invalid and is not curable by Section 292BB.

225

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2026.

Also referred to as

Laxman Das Khandelwal · Section 143(2) notice mandatory · non-issuance of notice · assessment invalid · Section 292BB · curative provision · service of notice · Section 147 reassessment · Section 143(3) assessment · Hotel Blue Moon affirmed

Also reported as

108 Taxmann.com 183266 Taxmann 171310 CTR 8

Sections most often in play

Section 143(2)Section 148Section 147Section 143(3)Section 292BBSection 142(1)Section 139Section 144
Read the full judgment

Issues it is cited on

section 292bbsection 292bsection 124(3)section 292section 120section 29section 124section 158bcservice of noticesection 127section 139(4)section 158

Judgments citing CIT v. Laxman Das Khandelwal

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2462/MUM/2018[2014-15]Status: DisposedITAT Mumbai14 Dec 2021AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra
Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., M.K. Road, Churchgate, Mumbai 2nd Floor, Mahakali Caves Road Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 2461/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Dec 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra
Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., M.K. Road, Churchgate, Mumbai 2nd Floor, Mahakali Caves Road Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly

ITA 1413/MUM/2018[2011-12]Status: DisposedITAT Mumbai14 Dec 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra
Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., M.K. Road, Churchgate, Mumbai 2nd Floor, Mahakali Caves Road Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

Ultratech Cement Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result appeals and Cross Objection of the assessee for Assessment Years 2011-12, 2012, 2013-14 and 2014-15 are partly allowed as indicated above

ITA 1412/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Dec 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Sushil Kumar Mishra
Section 115Section 153CSection 32Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “J” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1412, 1413 2461 & 2462/MUM/2018 (A.Ys: 2012-13, 2011-12, 2013-14 & 2014-15) UltraTech Cement Ltd., v. DCIT, Central Circle -1(4) Ahura Centre, “B" Wing Pratishtha Bhavan, Old. C.G.O. Bldg., 2nd Floor, Mahakali Caves Road M.K. Road, Churchgate, Mumbai Andheri (E), Mumbai - 400093 PAN: AAACL6442L (Appellant) (Respondent) ITA NOs. 2871, 2872 &2873/MUM/2018 (A.Ys: 2011-12, 2012-13, 2013-14) DCIT, Central Circle -1(4) v. UltraTech Cement Lt…

Anderson Printing House(P)Ltd, Hooghly vs. ACIT, Kolkata

In the result, the appeal of the assessee stands allowed

ITA 339/KOL/2021[2016-2017]Status: DisposedITAT Kolkata28 Oct 2021AY 2016-2017

Bench: Shri Sanjay Gargi.T.A. No.339/Kol/2021 Assessment Year: 2016-17 Anderson Printing House Pvt. Ltd….…..…...………………………….……Appellant C/O S.N. Ghosh & Associates, Advocates, “Seben Brothers’ Lodge”, P.O. Buroshibtala, P.S. – Chinsurah, Dist.- Hooghly, West Bengal – 712105. [Pan:Aacca1977D] Vs. Acit, Circle-9(1), Kolkata…………………………………….………..…..Respondent Appearances By: Shri Somnath Ghosh, Advocate, Appeared On Behalf Of The Appellant. Shri Jayanta Khanra, Jcit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 28, 2021 Date Of Pronouncing The Order : October 28, 2021 Order The Present Appeal Has Been Preferred By The Assessee For The Assessment Year 2016-17 Against The Order Dated 20.07.2021 Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

Section 143(2)Section 143(3)Section 2(24)(x)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” (Virtual Court Hearing), BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A. No.339/Kol/2021 Assessment Year: 2016-17 Anderson Printing House Pvt. Ltd….…..…...………………………….……Appellant C/o S.N. Ghosh & Associates, Advocates, “Seben Brothers’ Lodge”, P.O. Buroshibtala, P.S. – Chinsurah, Dist.- Hooghly, West Bengal – 712105. [PAN:AACCA1977D] vs. ACIT, Circle-9(1), Kolkata…………………………………….………..…..Respondent Appearances by: Shri Somnath Ghosh, Advocate, appeared on behalf of the appellant. Shri Jayanta Khanra, JCIT, Sr. DR, appeared on behalf of the Respondent. Date o…

Pr. Commissioner of Income Tax (Central) vs. Shri. Cherian Abraham

In the result, the appeal stands dismissed

ITA/282/2018HC Karnataka05 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 132Section 142Section 143Section 153CSection 260Section 260ASection 292B

…i.e., non-issuance of notice within the prescribed period of limitation. In - 8 - support of his contentions, learned counsel has placed reliance on the following judgments: 1. Commissioner of Income-tax V/s. Laxman Das Khandelwal [(2019) 417 ITR 325 (SC)] 2. Pr. Commissioner of Income-tax V/s. Silver Line [(2016) 383 ITR 455 (Delhi)] 6. We have heard the learned counsel appearing for the parties and perused the material on record. 7. Section 143[2] and the proviso therein reads thus: “143(2) Where a return has been furnished under section 139, or in response to a noti…

Deputy Commissioner of Income Tax, Circle- 1, Bellary vs. Shri. Hothur Mohamed Iqbal, Ballari

In the result, the C.O. of the assessee is allowed

ITA 2370/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Sept 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

For Appellant: Shri Vilas V. Shinde, D.RFor Respondent: Shri Shiv Prasad Reddy, A.R
Section 10Section 127Section 129Section 14Section 143(2)Section 143(3)

…sment u/s. 143(3) of the Act and absence of a valid notice u/s 143(2) is not a curable defect. The Tribunal also noticed that it's view in the case of Hotel Blue Moon (supra) was reiterated by the Hon'ble Apex Court in the case of CIT Vs Laxman Das Khandelwal(417 ITR 325 ITA No.2370/Bang/2919 & CO No.5/Bang/2020 Shri Hothur Mohamed Iqbal, Ballari Page 20 of 24 (SC). The relevant observations of the Hon'ble Supreme Court were extracted and are as follows: "5. At the outset, it must be stated that out of two questions of law that arose for consideration in Hotel Blue Moon's case the first question was whether not…

Hirak Sarkar, Hooghly vs. A.C.I.T., Circle-23(1), Hooghly

In the result, the appeal of the assessee stands allowed

ITA 850/KOL/2019[2011-12]Status: DisposedITAT Kolkata12 Aug 2021AY 2011-12

Bench: Shri Sanjay Gargi.T.A. No.850/Kol/2019 Assessment Year: 2011-12 Hirak Sarkar……………….………..…...………………………….……Appellant 37/C, Bose Para Lane, Serampore, Hooghly-712202. [Pan: Akaps2117A] Vs. Acit, Circle-23(1), Hooghly……………………………...………..…..Respondent Appearances By: Shri Miraj D. Shah, Advocate, Appeared On Behalf Of The Appellant. Shri Jayanta Khanra, Jcit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 15, 2021 Date Of Pronouncing The Order : August 12, 2021 Order The Present Appeal Has Been Preferred By The Assessee For The Assessment Year 2011-12 Against The Order Dated 22.02.2019 Of The Commissioner Of Income Tax(Appeals)-6, Kolkata.

Section 10(38)Section 115BSection 148Section 151Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” (Virtual Court Hearing), BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A. No.850/Kol/2019 Assessment Year: 2011-12 Hirak Sarkar……………….………..…...………………………….……Appellant 37/C, Bose Para Lane, Serampore, Hooghly-712202. [PAN: AKAPS2117A] vs. ACIT, Circle-23(1), Hooghly……………………………...………..…..Respondent Appearances by: Shri Miraj D. Shah, Advocate, appeared on behalf of the appellant. Shri Jayanta Khanra, JCIT, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : July 15, 2021 Date of pronouncing the order : August 12, 2021 ORDER The pres…

Gj Trading Pvt. Ltd., Hyderabad vs. ACIT, Circle-2(3), Hyderabad

Appeal is allowed in above terms

ITA 337/HYD/2017[2008-09]Status: DisposedITAT Hyderabad12 Jul 2021AY 2008-09

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing) M/S. G J Trading Pvt. Ltd., Hyderabad. Pan Aaacg 7620H …..Appellant. Vs. Asst. Commissioner Of Income Tax, Circle 2(3), Hyderabad. …..Respondent. Appellant By : Shri P. Murali Mohana Rao. Respondent By : Shri Rohit Majumdar. (D.R.) Date Of Hearing : 27.05.2021. Date Of Pronouncement : 12.07.2021. O R D E R Per Shri S.S. Godara, J.M. : This Assessee’S Appeal For Asst. Year 2008-09 Arises From The Commissioner Of Income Tax (Appeals)-2, Hyderabad’S Order Dt.28.07.2016 Passed In Case No.0336/2015-16 In Proceedings Under Section 143(3) Of Income Tax Act, 1961 (‘The Act’). Heard Both The Parties. Case File Perused.

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Rohit Majumdar. (D.R.)
Section 115WSection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘ B ‘ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing) M/s. G J Trading Pvt. Ltd., Hyderabad. PAN AAACG 7620H …..Appellant. Vs. Asst. Commissioner of Income Tax, Circle 2(3), Hyderabad. …..Respondent. Appellant By : Shri P. Murali Mohana Rao. Respondent By : Shri Rohit Majumdar. (D.R.) Date of Hearing : 27.05.2021. Date of Pronouncement : 12.07.2021. O R D E R Per Shri S.S. Godara, J.M. : This assessee’s appeal for Asst. Year 2008-09 arises from the Commissioner of Income Tax (Appeals)-2, Hyd…

Shri. Vilas Dattatray Joshi, Mumbai vs. Dy. CIT of Itc CC2 (4), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 5730/MUM/2019[2011-12]Status: DisposedITAT Mumbai23 Jun 2021AY 2011-12

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2011-12

For Appellant: Shri Nishit Gandhi, A.RFor Respondent: Ms. Smita Verma, D.R
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2011-12 Shri Vilas Dattatray Dy. CIT of ITC, Joshi, CC 2(4), Office No.57, 4th Floor, R.No.802, Alli Chambers, Vs. Old CGO Annex Bldg., Tamrind Street, M.G. Road, Fort, Mumbai – 400020 Mumbai – 400 023 PAN: AAAPJ5714A (Appellant) (Respondent) Present for: Assessee by : Shri Nishit Gandhi, A.R. Revenue by : Ms. Smita Verma, D.R. Date of Hearing : 23.06.2021 Date of Pronouncement : 23.06.2021 O R D E R Per Rajesh Kumar, Accountant Member: The prese…

The Deputy Commissioner of Income Tax, Range-IV, Lucknow vs. M/S. Wave Enterprises, Lucknow

In the result, the appeal of the Department as well as the Cross Objection of the assessee are dismissed

ITA 629/LKW/2019[2009-10]Status: DisposedITAT Lucknow17 Jun 2021AY 2009-10

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2009-10 Acit V. M/S Wave Enterprises Circle-1 A-104, Indira Nagar Lucknow Lucknow Tan/Pan:Aaafw8536D (Appellant) (Respondent) C.O. No.04/Lkw/2020 (In Ita No.629/Lkw/2019) Assessment Year: 2009-10 M/S Wave Enterprises V. Acit A-104, Indira Nagar Circle-1 Lucknow Lucknow Tan/Pan:Aaafw8536D (Cross-Objector) (Respondent) Department By: Smt. Sheela Chopra, Cit (Dr) Assessee By: Shri Shubham Rastogi, C.A. Date Of Hearing: 16 06 2021 Date Of Pronouncement: 17 06 2021 O R D E R

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Smt. Sheela Chopra, CIT (DR)
Section 142(1)Section 143Section 143(2)Section 143(3)Section 147Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW [Through Virtual Hearing] BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2009-10 ACIT v. M/s Wave Enterprises Circle-1 A-104, Indira Nagar Lucknow Lucknow TAN/PAN:AAAFW8536D (Appellant) (Respondent) C.O. No.04/LKW/2020 (In ITA No.629/LKW/2019) Assessment Year: 2009-10 M/s Wave Enterprises v. ACIT A-104, Indira Nagar Circle-1 Lucknow Lucknow TAN/PAN:AAAFW8536D (Cross-Objector) (Respondent) Department by: Smt. Sheela Chopra, CIT (DR) Assessee by: Shri Shubham Rastogi, C.A. Date of hearing: 16 06 2021 D…

Vaibhav Raonka, Bhubaneswar vs. ITO, Ward-4(1), Bhubaneswar

ITA 193/CTK/2020[2014-15]Status: DisposedITAT Cuttack11 May 2021AY 2014-15

Bench: S/Shri Shrichandra Mohan Garg, Judicial

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri S.C.Mohanty, DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘ SMC’ BENCH, CUTTACK BEFORE S/SHRI SHRICHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER ITA No ITA Nos.191, 192 & 193/CTK/2020 s.191, 192 & 193/CTK/2020 Assessment Year Assessment Years : 2010-2011, 2012-13 & 2014 13 & 2014-15 Sri Vaibhav Raonka, Plot No.49, Sri Vaibhav Raonka, Plot No.49, Vs. ITO, Ward -4(1), 4(1), Ashok Nagar, Bhubaneswar. Ashok Nagar, Bhubaneswar. Bhubaneswar. PAN/GIR No. (Appellant) (Appellant .. ( Respondent Respondent) Assessee by : Shri S.K.Agarwal, AR , AR Revenue by : Sh…

Vaibhav Raonka, Bhubaneswar vs. ITO, Ward-4(1), Bhubaneswar

ITA 192/CTK/2020[2012-13]Status: DisposedITAT Cuttack11 May 2021AY 2012-13

Bench: S/Shri Shrichandra Mohan Garg, Judicial

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri S.C.Mohanty, DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘ SMC’ BENCH, CUTTACK BEFORE S/SHRI SHRICHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER ITA No ITA Nos.191, 192 & 193/CTK/2020 s.191, 192 & 193/CTK/2020 Assessment Year Assessment Years : 2010-2011, 2012-13 & 2014 13 & 2014-15 Sri Vaibhav Raonka, Plot No.49, Sri Vaibhav Raonka, Plot No.49, Vs. ITO, Ward -4(1), 4(1), Ashok Nagar, Bhubaneswar. Ashok Nagar, Bhubaneswar. Bhubaneswar. PAN/GIR No. (Appellant) (Appellant .. ( Respondent Respondent) Assessee by : Shri S.K.Agarwal, AR , AR Revenue by : Sh…

Vaibhav Raonka, Bhubaneswar vs. ITO, Ward-4(1), Bhubaneswar

ITA 191/CTK/2020[2010-11]Status: DisposedITAT Cuttack11 May 2021AY 2010-11

Bench: S/Shri Shrichandra Mohan Garg, Judicial

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri S.C.Mohanty, DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘ SMC’ BENCH, CUTTACK BEFORE S/SHRI SHRICHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER ITA No ITA Nos.191, 192 & 193/CTK/2020 s.191, 192 & 193/CTK/2020 Assessment Year Assessment Years : 2010-2011, 2012-13 & 2014 13 & 2014-15 Sri Vaibhav Raonka, Plot No.49, Sri Vaibhav Raonka, Plot No.49, Vs. ITO, Ward -4(1), 4(1), Ashok Nagar, Bhubaneswar. Ashok Nagar, Bhubaneswar. Bhubaneswar. PAN/GIR No. (Appellant) (Appellant .. ( Respondent Respondent) Assessee by : Shri S.K.Agarwal, AR , AR Revenue by : Sh…

M/S Eversafe Securities Pvt. Ltd., Kolkata vs. I.T.O., Ward-5(3), Kolkata

ITA 604/KOL/2020[2012-13]Status: DisposedITAT Kolkata30 Apr 2021AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 131Section 143(2)Section 143(3)Section 250Section 292BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) I.T.A. No. 604/Kol/2020 Assessment Year: 2012-13 M/s. Eversafe Securities Pvt. Ltd....................................................................................Appellant [PAN: AACCE 8490 R] Vs. ITO, Ward-5(3), Kolkata...............................................................................................Respondent Appearances by: Sh. Miraj D. Shah, A/R, appeared on behalf of the Assessee. Sh. Praveen Kishor, CIT (Sr. D/R), appeared on…

Cosmat Traders (P) Ltd, Kolkata vs. ITO, Ward-6(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 457/KOL/2020[2012-13]Status: DisposedITAT Kolkata21 Apr 2021AY 2012-13
Section 120Section 143(2)Section 144Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member) Assessment Year: 2012-13 M/s. Cosmat Traders Pvt. Ltd......……………………..................................……………..…….............Appellant 8, AJC Bose Road 3rd Floor Circular Road Kolkata – 700 017 [PAN : AABCC 0990 R] Vs. Income Tax Officer, Ward-(2), Kolkata..................…....................................................…......Respondent Appearances by: Shri Miraj D. Shah, A/R, appeared on behalf of the assessee. Smt. Ranu Biswas, Addl. CIT, D…

M/S. Weedo Ventures Pvt. Ltd. (Earlier Known As M/S. Equal Projects Pvt. Ltd.), Kolkata vs. CIT(A)-3, Kolkata

In the result, appeal of the assessee

ITA 2535/KOL/2019[2011-12]Status: DisposedITAT Kolkata16 Apr 2021AY 2011-12

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) Assessment Year: 2012-13 M/S. Weedo Ventures Pvt. Ltd......……………………..................................……………..…….............Appellant [Earlier Known As M/S. Equal Projects Pvt. Ltd.] Property No. 11 Block-A, Maharana Pratap Enclave Pitampura Delhi - 110034 [Pan : Aacce 4580 C]

Section 14ASection 2Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member) Assessment Year: 2012-13 M/s. Weedo Ventures Pvt. Ltd......……………………..................................……………..…….............Appellant [Earlier known as M/s. Equal Projects Pvt. Ltd.] Property No. 11 Block-A, Maharana Pratap Enclave Pitampura Delhi - 110034 [PAN : AACCE 4580 C] Vs. Income Tax Officer, Ward-9(2), Kolkata..................….................................................…......Respondent Assessment Year:- 2011-12 M/s. Weedo Ventur…

M/S. Weedo Ventures Pvt. Ltd. (Earlier Known As M/S. Equal Projects Pvt. Ltd.), Kolkata vs. I.T. O., Ward, 9(2), Kolkata

In the result, appeal of the assessee

ITA 2129/KOL/2019[2011-12]Status: DisposedITAT Kolkata16 Apr 2021AY 2011-12

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) Assessment Year: 2012-13 M/S. Weedo Ventures Pvt. Ltd......……………………..................................……………..…….............Appellant [Earlier Known As M/S. Equal Projects Pvt. Ltd.] Property No. 11 Block-A, Maharana Pratap Enclave Pitampura Delhi - 110034 [Pan : Aacce 4580 C]

Section 14ASection 2Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member) Assessment Year: 2012-13 M/s. Weedo Ventures Pvt. Ltd......……………………..................................……………..…….............Appellant [Earlier known as M/s. Equal Projects Pvt. Ltd.] Property No. 11 Block-A, Maharana Pratap Enclave Pitampura Delhi - 110034 [PAN : AACCE 4580 C] Vs. Income Tax Officer, Ward-9(2), Kolkata..................….................................................…......Respondent Assessment Year:- 2011-12 M/s. Weedo Ventur…

M/S Vvd Constructions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, ITA No.3384/Bang/2018 is allowed, while ITA Nos

ITA 3388/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Mar 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Guruswamy, ITPFor Respondent: Smt. R. Premi, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 133ASection 143(3)Section 148Section 36(1)(iii)

…On merits, the ld. AR submitted that there was no notice issued u/s. 143(2) of the Act. Non-issue of 143(2) notice is bad in law. He relied on the judgments of the Hon'ble Supreme Court in the case of Hotel Blue Moon (supra) and CIT v. Laxman Das Khandelwal, 417 ITR 325 (SC). 53. On the other hand, the ld. DR submitted that as per the order sheet entry dated 26.9.2017, the AR of assessee Shri G.S. Reddy appeared on 26.9.2017 and filed written submission stating that return filed vide Acknowledgement No.304084331300911 dated 30.9.2011 may be considered as return in response to notice u/s. 148 and the same was sig…

M/S Vvd Constructions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, ITA No.3384/Bang/2018 is allowed, while ITA Nos

ITA 3387/BANG/2018[2013-14]Status: DisposedITAT Bangalore22 Mar 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Guruswamy, ITPFor Respondent: Smt. R. Premi, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 133ASection 143(3)Section 148Section 36(1)(iii)

…On merits, the ld. AR submitted that there was no notice issued u/s. 143(2) of the Act. Non-issue of 143(2) notice is bad in law. He relied on the judgments of the Hon'ble Supreme Court in the case of Hotel Blue Moon (supra) and CIT v. Laxman Das Khandelwal, 417 ITR 325 (SC). 53. On the other hand, the ld. DR submitted that as per the order sheet entry dated 26.9.2017, the AR of assessee Shri G.S. Reddy appeared on 26.9.2017 and filed written submission stating that return filed vide Acknowledgement No.304084331300911 dated 30.9.2011 may be considered as return in response to notice u/s. 148 and the same was sig…