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

Tirathraj Rajmurat Maurya, Surat vs. Income Tax Officer, Ward 1(2)(6), Surat

In the result, all the three appeals filed by the assessee are stands allowed for statistical purposes

ITA 505/SRT/2025[2014-15]Status: DisposedITAT Surat26 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 142(1)Section 142BSection 147Section 151ASection 250

…In the present case, the notice was not served in accordance with these mandatory provisions and the absence of proper service vitiates the very assumption of jurisdiction under section 147. 4. The Hon'ble Supreme Court in CIT v. Laxman Das Khandelwal (2019) 417 ITR 325 (SC) has categorically held that valid service of notice u/s 148 is a sine qua non for reassessment; absence thereof goes to the root of jurisdiction and renders the reassessment proceedings void. This principle has been reiterated in CIT v. Chetan Gupta (2015) 382 ITR 613 (Del) and Kanubhai M. Patel (HUF) v. Hiren Bhatt (2011) 334 ITR 25 (Guj),…

Tirathraj Rajmurat Maurya, Surat vs. Income Tax Officer, Ward 1(2)(6), Surat

In the result, all the three appeals filed by the assessee are stands allowed for statistical purposes

ITA 504/SRT/2025[2014-15]Status: DisposedITAT Surat26 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 142(1)Section 142BSection 147Section 151ASection 250

…In the present case, the notice was not served in accordance with these mandatory provisions and the absence of proper service vitiates the very assumption of jurisdiction under section 147. 4. The Hon'ble Supreme Court in CIT v. Laxman Das Khandelwal (2019) 417 ITR 325 (SC) has categorically held that valid service of notice u/s 148 is a sine qua non for reassessment; absence thereof goes to the root of jurisdiction and renders the reassessment proceedings void. This principle has been reiterated in CIT v. Chetan Gupta (2015) 382 ITR 613 (Del) and Kanubhai M. Patel (HUF) v. Hiren Bhatt (2011) 334 ITR 25 (Guj),…

Tirathraj Rajmurat Maurya, Surat vs. Income Tax Officer, Ward 1(2)(6), Surat

In the result, all the three appeals filed by the assessee are stands allowed for statistical purposes

ITA 501/SRT/2025[2014-15]Status: DisposedITAT Surat26 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 142(1)Section 142BSection 147Section 151ASection 250

…In the present case, the notice was not served in accordance with these mandatory provisions and the absence of proper service vitiates the very assumption of jurisdiction under section 147. 4. The Hon'ble Supreme Court in CIT v. Laxman Das Khandelwal (2019) 417 ITR 325 (SC) has categorically held that valid service of notice u/s 148 is a sine qua non for reassessment; absence thereof goes to the root of jurisdiction and renders the reassessment proceedings void. This principle has been reiterated in CIT v. Chetan Gupta (2015) 382 ITR 613 (Del) and Kanubhai M. Patel (HUF) v. Hiren Bhatt (2011) 334 ITR 25 (Guj),…

Radhika Garg, Hathras vs. Income Tax Officer, Ward-2(1)(3), Agra

In the result, the appeal of the assessee is allowed

ITA 433/AGR/2024[2012-13]Status: DisposedITAT Agra19 Nov 2025AY 2012-13

Bench: Shri M. Balaganesh(Through Virtual Hearing) Radhika Garg, Vs. Income Tax Officer, 14/100, Kambhu Tola Ward-2(1)(3), Hospital Road, Hathras, Up Agra (Appellant) (Respondent) Pan:Afepg2999H Assessee By : Shri Anurag Sinha, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 19/11/2025

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 292B

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through virtual hearing) Radhika Garg, Vs. Income Tax Officer, 14/100, Kambhu Tola Ward-2(1)(3), Hospital Road, Hathras, UP Agra (Appellant) (Respondent) PAN:AFEPG2999H Assessee by : Shri Anurag Sinha, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 17/09/2025 Date of pronouncement 19/11/2025 O R D E R 1. The appeal in ITA No. 433/AGR/2024 for AY 2012-13, arises out of the order of the AddL/ JCIT(A)-5, Mumbai [hereinafter referred to as ‘ld. ADDL/ JCIT(A)’, in short] dated 24.06.2024 against the order of…

Tika Ram Education Society, Sonipat, Haryana vs. DCIT/ACIT(E)(C-2), Chandigarh

In the result, the appeal of the Assessee is allowed

ITA 1140/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1140/Chd/2024 "नधा"रण वष" / Assessment Year : 2015-16 Tika Ram Educational The Dcit/ Acit, बनाम Society, C-2, Crz Senior Secondary School, Chandigarh Vs. West Ram Nagar, Sonepat 131001 "थायी लेखा सं./Pan No. Aabtt1486A अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Dhruv Goel, Ca राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 12-8-2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 11.11.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 22.10.2204 Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi For A.Y. 2015-16. 2. Grounds Of Appeal Are As Under:

For Appellant: Sh. Dhruv Goel, CAFor Respondent: Dr. Ranjit Kaur, Addl. Addl. CIT, Sr. DR
Section 10Section 12ASection 143(2)Section 144Section 148

…ssuing notice u/s 143(2) is non est. Issuance of notice is not a procedural requirement alone and is a mandatory requirement to proceed against the Assessee before completion of assessment. 2.7 Your attention is Invited to the decision of SUPREME COURT [2019] 417 ITR 325 (SC) COMMISSIONER OF INCOME TAX VERSUS LAXMAN DAS KHANDELWAL Service and issuance of notice u/s 143(2) Scope of Insertion of Section 292BB 7 1140-c-2024 – Tika Ram Educational Society, Sonepat assessment was completed u/s 143(3) read with Section 153A - HELD THAT:- According to Section 292BB, if the assessee had participated in the proceedings,…

Deepak Kumar Gupta, Kanpur vs. ITO Ward 2(1), Moradabad

In the result, appeal of the Assessee is partly allowed as indicated above

ITA 4528/DEL/2024[2014-15]Status: DisposedITAT Delhi17 Oct 2025AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2014-15 Deepak Kumar Gupta, Vs. Income Tax Officer, 7/115, Flat No. B-1, Sai Niwas, Ward 2(1), Arya Nagar, Kanpur - 208020 Moradabad ( U.P) Uttar Pradesh. Pin: 244 001 Pan :Acmpg1836E (Appellant) (Respondent)

Section 142(1)Section 147Section 148Section 151Section 250Section 271(1)(c)Section 271FSection 69

…ued u/s 148 of the Act. Therefore, the Ld. Counsel submitted that non issuance of notice u/s 143(2) makes the impugned assessment order as bad in law. Reliance is placed on the following decisions in support of his contentions: 1. CIT vs. Laxman Das Khandewal 417 ITR 325 (SC); 2. Rajender Kumar Sehgal vs. ITO 414 ITR 286 (Del.); 3. PCIT vs. Paramount Biotech Industries Ltd. 398 ITR 701 (Del); 4. PCIT vs. Jai Shiv Shankar Trading P. Ltd. 388 ITR 448 (Del.); 5. CIT vs. Rajiv Sharma 336 ITR 678 (All.); 6. PCIT vs. Staunch Marketing Pvt. Ltd. 404 ITR 299 (Del). 6. On the other hand, the Ld. DR submitted that the asse…

Wazeera Saleh Mithiborwala, Mumbai vs. DCIT Circle 35(3) Mumbai, Mumbai

In the result, the appeal by the assessee is allowed

ITA 484/MUM/2025[2014-2015]Status: DisposedITAT Mumbai15 Oct 2025AY 2014-2015

Bench: Shri Sandeep Singh Karhailshri Prabhash Shankarwazeera Saleh Mithiborwala, 1001/1002 Natura, Tapovan, Co-Op. Housing Society, J.K. Mehta Marg, Santacruz West, Mumbai - 400054 ............... Appellant Pan: Acgpm5141G V/S Deputy Commissioner Of Income Tax, Circle – 35(3), ……………… Respondent Mumbai

For Appellant: Shri Nishit Gandhi, AdvocateFor Respondent: Shri Swapnil Choudhary, Sr. DR
Section 10(38)Section 143Section 143(2)Section 143(3)Section 144Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Wazeera Saleh Mithiborwala, 1001/1002 Natura, Tapovan, Co-op. Housing Society, J.K. Mehta Marg, Santacruz West, Mumbai - 400054 ............... Appellant PAN: ACGPM5141G v/s Deputy Commissioner of Income Tax, Circle – 35(3), ……………… Respondent Mumbai Assessee by : Shri Nishit Gandhi, Advocate Revenue by : Shri Swapnil Choudhary, Sr. DR Date of Hearing – 06/10/2025 Date of Order - 15/10/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed b…

Nimmana Narasimharao, Eluru vs. Income Tax Officer, Ward-2, Eluru

ITA 50/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2017-18

Bench: Us:

Section 133(6)Section 142(1)Section 143(2)Section 144Section 155BSection 69A

…vide his order passed u/s 144 of the Act, dated 21.12.2019, we find that the said issue is covered by the judgments of the Hon'ble Supreme Court in the cases of ACIT and Anr. Vs. Hotel Blue Moon (2010) 321 ITR 362 (SC) and CIT Vs. Laxman Das Khandelwal (2019) 417 ITR 325 (SC) and is no more res integra. The Hon'ble Apex Court in its aforesaid judicial pronouncements, had held, that the A.O. pursuant to the return of income filed by the assessee remains 17 Nimmana Narasimharao under the statutory obligation to issue notice u/s 143(2) of the Act for framing the assessment. 20. Our aforesaid view is further forti…

Sri Ksheera Ramalingeswara Swamy Temple, Palakol vs. Income Tax Officer (Exemptions), Rajahmundry

ITA 199/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2017-18

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.199/Viz/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Sri Ksheera Ramalingeswara Vs. Income Tax Officer Swamy Temple, (Exemptions), Palakol. Rajahmundry. Pan: Aakas5615E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 24/09/2025 घोषणा की तारीख/Date Of 30/09/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee Society Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 15/05/2023, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 144 Of The Income Tax Act, 1961 (For Short, “Act”), Dated 28/12/2019 For A.Y. 2017-18. 2 I Sri Ksheera Ramalingeswara Swamy Temple Vs. Ito (Exemptions)

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 11Section 12ASection 142(1)Section 143(2)Section 144

…rding the validity of an assessment framed in absence of a notice u/s 143(2) of the Act is covered by the judgments of the Hon'ble Supreme Court in the cases of ACIT and Anr. Vs. Hotel Blue Moon (2010) 321 ITR 362 (SC) and CIT Vs. Laxman Das Khandelwal (2019) 417 ITR 325 (SC) and is no more res integra. The Hon'ble Apex Court in its aforesaid judicial pronouncements, had held, that the A.O. pursuant to the return of 14 I Sri Ksheera Ramalingeswara Swamy Temple vs. ITO (Exemptions) income filed by the assessee remains under the statutory obligation to issue notice u/s 143(2) of the Act for framing the assessment.…

Sika Properties Pvt Ltd, Mumbai vs. ITO Ward 3(3)(2), Mumbai

In the result, appeals of the assessee are allowed

ITA 4817/MUM/2025[2005-06]Status: DisposedITAT Mumbai26 Sept 2025AY 2005-06

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Nishant Thakkar & Ms. Jasmin Amalsadwala, A/RsFor Respondent: Shri B. Laxmi Kanth, Sr. A/R
Section 143(2)Section 147Section 148Section 153

…was valid. 6. We are of the considered view that the only verification need to be done by the AO is whether any notice u/s 143(2) of the Act was issued/served because the ratio laid down by the Hon’ble Supreme Court in the case of Laxman Das Khandelwal [2019] 417 ITR 325 (SC), squarely apply on the facts of the case inasmuch as if the notice u/s 143(2) of the Act was never served, provisions of Section 292BB of the I.T.A. No. 4817 & 4816/Mum/2025 Assessment Year: 2005-06 & 2006-07 4 Act would not apply. The relevant findings of the Hon’ble Supreme Court read as under:- “6. The question, however, remains whether…

Sika Properties Pvt Ltd, Mumbai vs. ITO Ward 3(3)(2), Mumbai

In the result, appeals of the assessee are allowed

ITA 4816/MUM/2025[2006-07]Status: DisposedITAT Mumbai26 Sept 2025AY 2006-07

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Nishant Thakkar & Ms. Jasmin Amalsadwala, A/RsFor Respondent: Shri B. Laxmi Kanth, Sr. A/R
Section 143(2)Section 147Section 148Section 153

…was valid. 6. We are of the considered view that the only verification need to be done by the AO is whether any notice u/s 143(2) of the Act was issued/served because the ratio laid down by the Hon’ble Supreme Court in the case of Laxman Das Khandelwal [2019] 417 ITR 325 (SC), squarely apply on the facts of the case inasmuch as if the notice u/s 143(2) of the Act was never served, provisions of Section 292BB of the I.T.A. No. 4817 & 4816/Mum/2025 Assessment Year: 2005-06 & 2006-07 4 Act would not apply. The relevant findings of the Hon’ble Supreme Court read as under:- “6. The question, however, remains whether…

Syed Yunus Syed Rasul, Amravati vs. Income Tax Officer, Ward-4, Amravati

In the result, Assessee’s appeal is allowed

ITA 418/NAG/2022[2014-15]Status: DisposedITAT Nagpur23 Sept 2025AY 2014-15

Bench: Shri Narender Kumar Choudhrysyed Yunus Syed Rasul, Ito, Ward-4, Amravati. Gawalipura, Chandani Chowk, Vs. Amravati - 444601. Pan: Bkapr 1095 K (Appellant) (Respondent)

For Appellant: Shri Bhavesh Moryani, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR “SMC” BENCH :: NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Syed Yunus Syed Rasul, ITO, Ward-4, Amravati. Gawalipura, Chandani Chowk, Vs. Amravati - 444601. PAN: BKAPR 1095 K (Appellant) (Respondent) Present for: Assessee by : Shri Bhavesh Moryani, Ld. Advocate Revenue by : Shri Surjit Kumar Saha, Ld. Sr.D.R. Date of Hearing : 25.06.2025 Date of Pronouncement : 23.09.2025 O R D E R This appeal has been preferred by the Assessee against the order dated 14/10/2022 impugned herein passed by the National Faceless Appeal Centre (NFAC)/Commissioner of In…

Haripriya Tekupally, Hyderabad vs. Income Tax Officer, Int Txn - 2, Hyderabad

In the result appeal ITA

ITA 787/HYD/2024[2014-15]Status: DisposedITAT Hyderabad10 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P R SureshFor Respondent: Sri Siva Prasad, SV, Sr. AR
Section 142(1)Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 54F

…passed u/s 143(3) r.w.s. 147 of the Act, dated 31.12.2019, we find that the said issue is covered by the judgments of the Hon'ble Supreme Court in the cases of ACIT and Anr. Vs. Hotel Blue Moon (2010) 321 ITR 362 (SC) and CIT Vs. Laxman Das Khandelwal (2019) 417 ITR 325 (SC) and is no 26 ITA.Nos.786 & 787/Hyd./2024 more res integra. The Hon'ble Apex Court in its aforesaid judicial pronouncements, has held, that the A.O. pursuant to the return of income filed by the assessee remains under the statutory obligation to issue notice u/s 143(2) of the Act for framing the assessment. 19. Our aforesaid view is further…

Gangaram Reddy Tekulapalli, Hyderabad vs. ITO., Int Taxn- 2, Hyderabad

In the result appeal ITA

ITA 786/HYD/2024[2014-15]Status: DisposedITAT Hyderabad10 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P R SureshFor Respondent: Sri Siva Prasad, SV, Sr. AR
Section 142(1)Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 54F

…passed u/s 143(3) r.w.s. 147 of the Act, dated 31.12.2019, we find that the said issue is covered by the judgments of the Hon'ble Supreme Court in the cases of ACIT and Anr. Vs. Hotel Blue Moon (2010) 321 ITR 362 (SC) and CIT Vs. Laxman Das Khandelwal (2019) 417 ITR 325 (SC) and is no 26 ITA.Nos.786 & 787/Hyd./2024 more res integra. The Hon'ble Apex Court in its aforesaid judicial pronouncements, has held, that the A.O. pursuant to the return of income filed by the assessee remains under the statutory obligation to issue notice u/s 143(2) of the Act for framing the assessment. 19. Our aforesaid view is further…

Pleasure Agro Private Limited (As A Successor - in Interest of Erstwhile Vishwaraja Properties and Consultancies Private Limited, Pune vs. DCIT Circle 8, Pune

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 944/PUN/2025[2015-16]Status: DisposedITAT Pune08 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Digambar SurwaseFor Respondent: Shri Shashank Ojha
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.943 and 944/PUN/2025 Assessment Years : 2014-15 and 2015-16 Pleasure Agro Private Limited, Vs. DCIT, Circle 8, (As a Successor in interest Pune of erstwhile Vishwaraja Properties and Consultancies Private Limited, Unit 404, Rainbow Apartments, S.No.110/11/16, Baner Road, Near Dhande Path Lab, Baner, Pune 411 045, Maharashtra PAN : AACCV8086C Appellant Respondent Appellant by : Shri Digambar Surwase Respondent by : Shri Shashank Ojha Date of hear…

Pleasure Agro Private Limited (As A Successor - in Interest of Erstwhile Vishwaraja Properties and Consultancies Private Limited, Pune vs. DCIT Circle 8, Pune

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 943/PUN/2025[2014-15]Status: DisposedITAT Pune08 Sept 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Digambar SurwaseFor Respondent: Shri Shashank Ojha
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.943 and 944/PUN/2025 Assessment Years : 2014-15 and 2015-16 Pleasure Agro Private Limited, Vs. DCIT, Circle 8, (As a Successor in interest Pune of erstwhile Vishwaraja Properties and Consultancies Private Limited, Unit 404, Rainbow Apartments, S.No.110/11/16, Baner Road, Near Dhande Path Lab, Baner, Pune 411 045, Maharashtra PAN : AACCV8086C Appellant Respondent Appellant by : Shri Digambar Surwase Respondent by : Shri Shashank Ojha Date of hear…

Shantha Alias Shanthamma, Bangalore vs. DCIT, Central Circle-2(4), Bangalore

ITA 465/BANG/2025[2020-21]Status: DisposedITAT Bangalore04 Sept 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Deepak, AdvocateFor Respondent: Shri Murali Mohan M, CIT (DR)
Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 465/Bang/2025 Assessment Year: 2020-21 Shantha Alias Shanthamma, V Sudhindranath, No.51/7/1, Chitrakoot, Ratna Avenue, Richmond Road, Bangalore - 560 025. PAN - ASYPS 3056 Q Vs. The Dy. Commissioner of Income Tax, Circle - 2(4), Bangalore. APPELLANT RESPONDENT Assessee by : Shri Deepak, Advocate Revenue by : Shri Murali Mohan M, CIT (DR) Date of hearing : 17.07.2025 Date of Pronouncement : 04.09.2025 ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed…

Amar Chemicals, Delhi vs. DCIT, Central Circle 15, Delhi

ITA 3981/DEL/2025[2019-20]Status: DisposedITAT Delhi22 Aug 2025AY 2019-20

Bench: Shri Mahavir Singh, Hon'Ble

For Respondent: Sh. Sachin Kumar, CA
Section 133ASection 139Section 143(2)Section 144Section 147Section 148

…assessment made, without issuing and serving the mandatory statutory notice u/s.143(2) of the Act, is invalid, untenable and null and void ab initio by relying upon the decision of the Hon'ble Supreme Court in the case of CIT vs. Laxman Das Khandelwal (2019) 417 ITR 325 (SC) and decision in the case of ACIT vs. Hotel Blue Moon (2010) 321 ITR 362 (SC). It was further submitted that AO at page no. 2 of the assessment order vide para no. 2.3 observed that “statutory notice u/s.143(2) of the Act could not be sent as the return of income did not file by the assessee in compliance to notice u/s.148 of the Act.…

Thapar Homes Ltd., New Delhi vs. ACIT, New Delhi

In the result, impugned order is set aside and appeal of the assessee is

ITA 41/DEL/2017[2009-10]Status: DisposedITAT Delhi19 Aug 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 570, 571 & 41 /दिल्ली/2017 (नि.व. 2006-07, 2007-08 & 2009-10)

For Appellant: S/Shri Vikas Jain, Hardik Jayal, Nilesh Singh &For Respondent: Shri Mahesh Kumar, CIT(DR)
Section 153ASection 68Section 69C

…आयकर अपीलीय अधिकरण दिल्ली पीठ "जी", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री एम. बालगणेश, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं. 570, 571 & 41 /दिल्ली/2017 (नि.व. 2006-07, 2007-08 & 2009-10) ITA Nos.570, 571 & 41 /DEL/2017 (A.Ys.2006-07, 2007-08 & 2009-10) आअसं. 1054 /दिल्ली/2020 (नि.व. 2009-10) ITA No. 1054/DEL/2020 (A.Y. 2009-10) Thapar Homes Ltd., C/O Bhupesh K. Dhingra & Co. Chartered Accountants, 604, Padma Tower-II, Rajendra Place, New Delhi 110008 PAN NO: AACCT-3106-F…

ACIT, New Delhi vs. M/S. Thapar Homes Ltd., New Delhi

In the result, impugned order is set aside and appeal of the assessee is

ITA 1141/DEL/2017[2007-08]Status: DisposedITAT Delhi19 Aug 2025AY 2007-08

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 570, 571 & 41 /दिल्ली/2017 (नि.व. 2006-07, 2007-08 & 2009-10)

For Appellant: S/Shri Vikas Jain, Hardik Jayal, Nilesh Singh &For Respondent: Shri Mahesh Kumar, CIT(DR)
Section 153ASection 68Section 69C

…आयकर अपीलीय अधिकरण दिल्ली पीठ "जी", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री एम. बालगणेश, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं. 570, 571 & 41 /दिल्ली/2017 (नि.व. 2006-07, 2007-08 & 2009-10) ITA Nos.570, 571 & 41 /DEL/2017 (A.Ys.2006-07, 2007-08 & 2009-10) आअसं. 1054 /दिल्ली/2020 (नि.व. 2009-10) ITA No. 1054/DEL/2020 (A.Y. 2009-10) Thapar Homes Ltd., C/O Bhupesh K. Dhingra & Co. Chartered Accountants, 604, Padma Tower-II, Rajendra Place, New Delhi 110008 PAN NO: AACCT-3106-F…