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.

How many judgments cite CIT v. Laxman Das Khandelwal?

225 judgments on BharatTax cite CIT v. Laxman Das Khandelwal (417 ITR 325), spanning 2011 to 2026.

Which sections of the Income Tax Act does CIT v. Laxman Das Khandelwal come up under?

It is most often cited in judgments turning on Section 143(2), Section 148, Section 147, Section 143(3), Section 292BB, Section 142(1).

CIT v. Laxman Das Khandelwal (417 ITR 325)

Abhishek Bhutra, Kolkata vs. ACIT, Cir-38, Midnapore, Midnapur

In the result, appeal of the assessee is allowed

ITA 242/KOL/2023[2017-18]Status: DisposedITAT Kolkata30 Jan 2025AY 2017-18

Bench: Shri Sanjay Gargi.T.A No.242/Kol/2023 Assessment Year: 2017-18 Abhishek Bhutra..….…....………………………… ........................……Appellant C/O S. N. Ghosh & Associates, Advocate 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kol-1. [Pan: Ahupb6924D] Vs. Acit, Circle-38, Midnapore...............…................…........……...…..…..Respondent Appearances By: Shri Somnath Ghosh, Advocate, Appeared On Behalf Of The Appellant. Shri Manas Mondal, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 23, 2024 Date Of Pronouncing The Order : January 30, 2025 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 14.02.2023 Of The 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’). 2. The Assessee In This Appeal Is Aggrieved By The Action Of The Ld. Cit(A) In Confirming The Addition Made By The Assessing Officer Of Rs.32,76,000/- On Account Of Unexplained Cash Deposits In Bank Account Of The Assessee Treating The Same As Income Of The Assessee From Undisclosed Sources. The Assessee, An Individual, Was Engaged In Wholesale Dealing In Mobile Handsets Of Different Companies Under The Name & Style Of “Ub Starcom”. The Assessee Filed His Return Of Income U/S 139(1) Of The Act On 01.11.2017 Disclosing A Total Income At Rs.15,34,300/- For The Assessment Year Under Dispute. The Notice U/S

Section 120Section 139(1)Section 143(2)Section 143(3)Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A No.242/Kol/2023 Assessment Year: 2017-18 Abhishek Bhutra..….…....………………………… ........................……Appellant C/o S. N. Ghosh & Associates, Advocate 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kol-1. [PAN: AHUPB6924D] vs. ACIT, Circle-38, Midnapore...............…................…........……...…..…..Respondent Appearances by: Shri Somnath Ghosh, Advocate, appeared on behalf of the appellant. Shri Manas Mondal, Addl. CIT-Sr. DR, appeared on behalf of th…

Pankaj Dahyabhai Shah, Palghar vs. Assistant Commissioner of Income Tax, Palghar

ITA 3622/MUM/2023[2016-17]Status: DisposedITAT Mumbai29 Jan 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosainvs. Acit, Aayakr Bhavan, Pankaj Dahyabhai Shah Bidco Road, Palghar Flat No. 103, Saraswati Apt – 401404. Kunti Part, Ambaji Road, Tal Palghar, Dist – 401404. Pan/Gir No. Adyps0893A (Applicant) (Respondent)

Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Vs. AcIT, Aayakr Bhavan, Pankaj Dahyabhai Shah BIDCO Road, Palghar Flat No. 103, Saraswati Apt – 401404. Kunti Part, Ambaji Road, Tal Palghar, Dist – 401404. PAN/GIR No. ADYPS0893A (Applicant) (Respondent) Assessee by Shri Poojan Mehta Revenue by Shri Sunny Kachhwaha, Sr. DR Date of Hearing 21.01.2025 Date of Pronouncement 29.01.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 08.08.2023, passed u/s 250 of the Income Tax Act, 1961 (…

Rekh Chand Nahta, Jagdalpur, Bastar vs. Income Tax Officer, Ward- Jagdalpur, Bastar

In the result, appeal filed by the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 3/RPR/2025[2015-16]Status: DisposedITAT Raipur24 Jan 2025AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.03/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Rekh Chand Nahta House No.97, Gurudwara Road, Jagdalpur, Bastar-494 001 (C.G.) Pan: Aplpn0667E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Jagdalpur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Smt. Tarannum Verma, Sr. DR

Section 143(2)Section 147Section 148Section 148ASection 194ASection 69A

…thout issuing any notice u/s. 143(2) of the Act i.e. an issue which is squarely covered by the judgments of the Hon’ble Apex Court in the cases of ACIT & Anr. Vs. Hotel Blue Moon, (2010) 321 ITR 362 (SC) and in the case of CIT Vs. Laxman Das Khandelwar (2019) 417 ITR 325 (SC), but I find that the CIT(Appeals) had merely referred to the said contention of the assessee and not adjudicated the same, Page No.41, Para 5.6 of the CIT(Appeals)’s order. I find that there is no whisper in the body of the CIT(Appeals) qua the adjudication on the aforesaid specific ground of appeal based on which the validity of the jurisdi…

Vinod Kumar Singhal, Bangalore vs. Principal Commissioner of Income Tax-3, Bengaluru

In the result, appeal filed by the assessee is partly allowed

ITA 1004/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 Jan 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan Kassessment Year : 2014-15

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. D. K. Mishra, PR.CIT(DR)(ITAT), Bangalore

Section 131Section 132(4)Section 143(2)Section 147Section 263

…ument, he relied on the following judgments: a. CIT Vs. Nagendra Prasad, [2023] 156 taxmann.com 19 (Patna HC). b. Chand Bihari Agarwal, [2024] 460 ITR 270 (Patna HC) c. M/s. Dart Infrabuild (P) Ltd., ITA No.10/2022, Delhi HC d. Laxman Das Khandelwal, [2019] 417 ITR 325 (SC) 6. During the course of hearing, the learned Counsel for the assessee produced the reply furnished in response to information obtained under the Right to Information Act , 2005 and submitted that there was no notice issued by the AO u/s 143(2) of the Act. Page 5 of 14 7. The learned DR relied on the Order of the lower authorities. He submit…

Mintu Das, Kolkata vs. ACIT, Cir. 28, Kolkata

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

ITA 8/KOL/2024[2015-16]Status: DisposedITAT Kolkata06 Jan 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.08/Kol/2024 Assessment Year: 2015-16 Mintu Das………………………...………........………………....Appellant C/O S. N. Ghosh & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Kolkata –1. [Pan: Adppd3034M] Vs. Acit, Circle-28, Kolkata…….……….…............................…..…..... Respondent Appearances By: Shri Somnath Ghosh, Advocate, Appeared On Behalf Of The Appellant. Shri Pradip Biswas, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 21, 2024 Date Of Pronouncing The Order : January 06, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 13.11.2023 Of The 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’) Pertaining To Assessment Year 2015-16. 2. In This Appeal, The Assessee Challenged The Validity Of The Assessment Proceedings Completed U/S 143(3) Of The Act & Consequent To That, An Addition Of Rs.69,42,916/- U/S 68 R.W.S. 115Bbe Of The Act & Further Addition Of A Sum Of Rs.4,86,004/- U/S 69 R.W.S. 115Bbe Of The Act. 3. Brief Facts Of The Case Are That The Assessee Filed His Return Of Income On 28.09.2015 By Declaring A Total Income Of Rs.16,50,920/-. The Case Of The Assessee Was Selected For Scrutiny Under Compulsory

Section 10(38)Section 115BSection 143(2)Section 143(3)Section 250Section 68Section 69

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Sonjoy Sarma, Judicial Member I.T.A. No.08/Kol/2024 Assessment Year: 2015-16 Mintu Das………………………...………........………………....Appellant C/o S. N. Ghosh & Associates, Advocates, 2, Garstin Place, 2nd Floor, Suite No.203, Kolkata –1. [PAN: ADPPD3034M] vs. ACIT, Circle-28, Kolkata…….……….…............................…..…..... Respondent Appearances by: Shri Somnath Ghosh, Advocate, appeared on behalf of the appellant. Shri Pradip Biswas, Addl. CIT- Sr. DR, appeared on behalf…

Chandrakumar Madhusudanji Jajodia, Thane vs. Assistant Commissioner of Income Tax, Amravati Circle

In the result, appeal filed by the assessee is allowed

ITA 399/NAG/2023[2013-14]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe

Section 143(2)Section 143(3)Section 144Section 148Section 234ASection 36(1)(iii)Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.399/Nag./2023 (Assessment Year : 2013–14) Chandrakumar Madhusudanji Jajodia SA 10 to 13, 2nd Floor, Chitalsar ……………. Appellant Manpada B.O. 400 607 PAN–AAPPJ3021M v/s Asstt. Commissioner of Income Tax ……………. Respondent Amravati Circle, Amravati Assessee by : Shri Kishore P. Dewani Revenue by : Shri Abhay Y. Marathe Date of Hearing – 07/11/2024 Date of Order – 28/11/2024 O R D E R PER K.M. ROY, A.M. The assessee has filed the captioned appeal challenging the impugned…

Assistant Commissioner of Income Tax, Circle-1, Patna, Fourth Floor, J.P. Bhavan, Dakbunglow Chauraha vs. Tulshyan Metals Private Limited, Patna

The appeal is allowed and the order of the High Court is vacated

ITA 340/PAT/2024[2015-16]Status: FixedITAT Patna27 Nov 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Sanjay Awasthii.T.A. Nos.339&340/Pat/2024 Assessment Years: 2014-15 & 2015-16 Acit, Circle-1, Patna……..........................................................……….……Appellant Vs. Tulshyan Metals Pvt. Ltd…………………………...............……...…..…..Respondent 3D, Shakambari Complex, Sabji Bazar Chowk, Nagla Bihar-800008. [Pan: Aacct2904K] Appearances By: Shri Ashok Kumar Cit, Appeared On Behalf Of The Appellant. Shri Sandeep Goel, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 18, 2024 Date Of Pronouncing The Order : November 27, 2024 Order Per Sanjay Awasthi: 1. The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders Of Even Date 30.01.2024 Of The 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’) For Assessment Years 2014-15 & 2015-16. Since, The Substantive Issues Are Common In Both The Assessment Years & The Appeals Pertain To The Same Assessee, Therefore, The Two Appeals Are Being Disposed Of Through This Single Order. 2. However, In Both The Cases, The Action Of The Assessing Officer In Assuming Jurisdiction U/S 147 Of The Act Through Issuance Of Notice U/S 148 Of The Act Has Been In Dispute, Whereby, The Ld. Cit(A) Has Held That Since Notice U/S 143(2) Of The Act Was Not Issued For Both The Years, Following The Issuance Of Notice U/S 148 Of The Act, Then The Subsequent Orders Passed U/S 147 R.W.S 144, R.W.S 144B Of The Act Would Be Null & Void. However, For The Sake Of Record, The Grounds In Both The Cases Are Extracted As Under:

Section 143(2)Section 147Section 148Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Duvvuru RL Reddy, Vice-President and Shri Sanjay Awasthi, Accountant Member I.T.A. Nos.339&340/Pat/2024 Assessment Years: 2014-15 & 2015-16 ACIT, Circle-1, Patna……..........................................................……….……Appellant vs. Tulshyan Metals Pvt. Ltd…………………………...............……...…..…..Respondent 3D, Shakambari Complex, Sabji Bazar Chowk, Nagla Bihar-800008. [PAN: AACCT2904K] Appearances by: Shri Ashok Kumar CIT, appeared on behalf of the appellant. Shri Sandeep Goel, AR, appeared on behalf of the Respo…

Assistant Commissioner of Income Tax, Circle-1, Patna, Fourth Floor, Loknayak Jay Prakash Bhawan, Dakbunglow Chauraha vs. Tulshyan Metals Private Limited, Patna

The appeal is allowed and the order of the High Court is vacated

ITA 339/PAT/2024[2014-15]Status: FixedITAT Patna27 Nov 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Sanjay Awasthii.T.A. Nos.339&340/Pat/2024 Assessment Years: 2014-15 & 2015-16 Acit, Circle-1, Patna……..........................................................……….……Appellant Vs. Tulshyan Metals Pvt. Ltd…………………………...............……...…..…..Respondent 3D, Shakambari Complex, Sabji Bazar Chowk, Nagla Bihar-800008. [Pan: Aacct2904K] Appearances By: Shri Ashok Kumar Cit, Appeared On Behalf Of The Appellant. Shri Sandeep Goel, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 18, 2024 Date Of Pronouncing The Order : November 27, 2024 Order Per Sanjay Awasthi: 1. The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders Of Even Date 30.01.2024 Of The 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’) For Assessment Years 2014-15 & 2015-16. Since, The Substantive Issues Are Common In Both The Assessment Years & The Appeals Pertain To The Same Assessee, Therefore, The Two Appeals Are Being Disposed Of Through This Single Order. 2. However, In Both The Cases, The Action Of The Assessing Officer In Assuming Jurisdiction U/S 147 Of The Act Through Issuance Of Notice U/S 148 Of The Act Has Been In Dispute, Whereby, The Ld. Cit(A) Has Held That Since Notice U/S 143(2) Of The Act Was Not Issued For Both The Years, Following The Issuance Of Notice U/S 148 Of The Act, Then The Subsequent Orders Passed U/S 147 R.W.S 144, R.W.S 144B Of The Act Would Be Null & Void. However, For The Sake Of Record, The Grounds In Both The Cases Are Extracted As Under:

Section 143(2)Section 147Section 148Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Duvvuru RL Reddy, Vice-President and Shri Sanjay Awasthi, Accountant Member I.T.A. Nos.339&340/Pat/2024 Assessment Years: 2014-15 & 2015-16 ACIT, Circle-1, Patna……..........................................................……….……Appellant vs. Tulshyan Metals Pvt. Ltd…………………………...............……...…..…..Respondent 3D, Shakambari Complex, Sabji Bazar Chowk, Nagla Bihar-800008. [PAN: AACCT2904K] Appearances by: Shri Ashok Kumar CIT, appeared on behalf of the appellant. Shri Sandeep Goel, AR, appeared on behalf of the Respo…

Income Tax Officer Ward-43(1) Delhi, Delhi vs. Naresh Aneja, New Delhi

Appeal is dismissed in above terms

ITA 3349/DEL/2023[2017-18]Status: DisposedITAT Delhi27 Nov 2024AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 3349/Del/2023 : Asstt. Year : 2017-18 Income Tax Officer, Vs Naresh Aneja, Ward-43(1), Shop No. 162, Nawada Bazar, New Delhi Najafgarh, New Delhi-110043 (Appellant) (Respondent) Pan No. Aaepa5903G Assessee By : Sh. Anil Jain, Ca & Sh. Ambrish Singhal, Ca Revenue By : Sh. B. S. Anand, Sr. Dr Date Of Hearing: 25.11.2024 Date Of Pronouncement: 27.11.2024 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2017-18, Arises Against The Order Of Cit(A)/Nfac, Delhi Dated 16.03.2023 In Din & Order No. Itba/Nfac/S/250/2022- 23/1050843344(1) In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Anil Jain, CA &For Respondent: Sh. B. S. Anand, Sr. DR

Section 143(2)Section 143(3)Section 144Section 292BSection 69A

…see had not put his appearance before the Assessing Officer so as to get section 292BB attracted, we accept the instant Rule 27 application that the impugned assessment itself is not sustainable in the eyes of law going by CIT Vs. Laxman Das Khandelwal (2019) 417 ITR 325 (SC) having decided the very issue against the department. The impugned assessment dated 28.12.2019 framed by the learned Assessing Officer is quashed and the Revenue’s appeal ITA No. 3349/Del/2023 stands rejected as the necessary corollary thereto. 5. All other pleadings on merits stand rendered academic. 3 Naresh Aneja 6. This Revenue’s appea…

DCIT, CC-I, Ludhiana vs. Oswal Polycot (India) Pvt. Ltd., Ludhiana

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

ITA 1108/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh14 Nov 2024AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Gaurav Sharma, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 132Section 143(2)Section 153Section 153ASection 153C

…ome filed under section 153C of the Act, the AO lacks the necessary jurisdiction and the entire reassessment proceedings stood vitiated and in support reliance was placed on the decision of Hon’ble Supreme Court in case of CIT Vs. Laxman Das Khandelwal (2019) 417 ITR 325. 32. The ld CIT/DR in her response submitted that the AO has validly and legally assumed jurisdiction u/s 153C and the order so passed is in substance and effect an order passed under section 153C r/w 143(3) of the Act. It was submitted that initially notice u/s 153A was issued to the AO, however, the same was subsequently filed and fresh notice…

DCIT, CC-I, Ludhiana vs. Oswal Polycot (India) Pvt. Ltd., Ludhiana

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

ITA 1107/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh14 Nov 2024AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Gaurav Sharma, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 132Section 143(2)Section 153Section 153ASection 153C

…ome filed under section 153C of the Act, the AO lacks the necessary jurisdiction and the entire reassessment proceedings stood vitiated and in support reliance was placed on the decision of Hon’ble Supreme Court in case of CIT Vs. Laxman Das Khandelwal (2019) 417 ITR 325. 32. The ld CIT/DR in her response submitted that the AO has validly and legally assumed jurisdiction u/s 153C and the order so passed is in substance and effect an order passed under section 153C r/w 143(3) of the Act. It was submitted that initially notice u/s 153A was issued to the AO, however, the same was subsequently filed and fresh notice…

Oswal Polycot (India) Pvt. Ltd., Ludhiana vs. DCIT, CC-I, Ludhiana

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

ITA 1105/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh14 Nov 2024AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Gaurav Sharma, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 132Section 143(2)Section 153Section 153ASection 153C

…ome filed under section 153C of the Act, the AO lacks the necessary jurisdiction and the entire reassessment proceedings stood vitiated and in support reliance was placed on the decision of Hon’ble Supreme Court in case of CIT Vs. Laxman Das Khandelwal (2019) 417 ITR 325. 32. The ld CIT/DR in her response submitted that the AO has validly and legally assumed jurisdiction u/s 153C and the order so passed is in substance and effect an order passed under section 153C r/w 143(3) of the Act. It was submitted that initially notice u/s 153A was issued to the AO, however, the same was subsequently filed and fresh notice…

Oswal Polycot (India) Pvt. Ltd., Ludhiana vs. DCIT, CC-I, Ludhiana

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

ITA 1104/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh14 Nov 2024AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Gaurav Sharma, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 132Section 143(2)Section 153Section 153ASection 153C

…ome filed under section 153C of the Act, the AO lacks the necessary jurisdiction and the entire reassessment proceedings stood vitiated and in support reliance was placed on the decision of Hon’ble Supreme Court in case of CIT Vs. Laxman Das Khandelwal (2019) 417 ITR 325. 32. The ld CIT/DR in her response submitted that the AO has validly and legally assumed jurisdiction u/s 153C and the order so passed is in substance and effect an order passed under section 153C r/w 143(3) of the Act. It was submitted that initially notice u/s 153A was issued to the AO, however, the same was subsequently filed and fresh notice…

Oswal Polycot (India) Pvt. Ltd., Ludhiana vs. DCIT, CC-I, Ludhiana

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

ITA 1103/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh14 Nov 2024AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Gaurav Sharma, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 132Section 143(2)Section 153Section 153ASection 153C

…ome filed under section 153C of the Act, the AO lacks the necessary jurisdiction and the entire reassessment proceedings stood vitiated and in support reliance was placed on the decision of Hon’ble Supreme Court in case of CIT Vs. Laxman Das Khandelwal (2019) 417 ITR 325. 32. The ld CIT/DR in her response submitted that the AO has validly and legally assumed jurisdiction u/s 153C and the order so passed is in substance and effect an order passed under section 153C r/w 143(3) of the Act. It was submitted that initially notice u/s 153A was issued to the AO, however, the same was subsequently filed and fresh notice…

Anand Sawroop, Himachal Pradesh vs. Income Tax Officer, Nahan

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

ITA 709/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh30 Oct 2024AY 2010-11

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Abhimanyu Jhamba, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 143(2)Section 144Section 147Section 148Section 151Section 50Section 50C

…settled that issuing of notice under section 143(2) is mandatory and Section 292BB does not came to the aid of the AO and in this regard, reliance was placed on the decision of Hon’ble Supreme Court in case of CIT Vs. Laxman Das Khandelwal reported in (2019) 310 CTR 8 wherein it was held as under: “7. A closer look at Section 292BB shows that if the assessee has participated in the proceedings it shall be deemed that any notice which is required to be served upon was duly served and the assessee would be precluded from taking any objections that the notice was (a) not served upon him; or (b) not served upon him…

Rohit Baid, Kolkata vs. ITO, Ward-36(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 15/KOL/2024[2015-16]Status: DisposedITAT Kolkata12 Sept 2024AY 2015-16

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.15/Kol/2024 Assessment Year: 2015-16 Rohit Baid………………………..…………………… ........................……Appellant Nokha House, 190B, S P Mukherjee Road, Kalighat, Kolkata – 700026. [Pan: Adppb7719R] Vs. Ito, Ward-36(1), Kolkata…...................…................…........……...…..…..Respondent Appearances By: Shri Bikash Surana, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 13, 2024 Date Of Pronouncing The Order : September 12, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.11.2023 Of The 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’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Ito Ward 36(1) Kolkata Was Not Vested With The Pecuniary Jurisdiction Over The Case Of The Assessee For The Year Under Consideration, Therefore, The Notice U/S 148 Dated 3 1.03.2021 Issued By Non-Jurisdictional Ao Does Not Have Legal Sanctity & Thus Subsequent Proceedings & Assessment Dated 07.11.2023 Cannot Be Sustained & Is Liable For Being Struck Down, Thus Bad In Law & Void.

Section 120Section 147Section 148Section 151Section 250Section 292B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Rajesh Kumar, Accountant Member I.T.A No.15/Kol/2024 Assessment Year: 2015-16 Rohit Baid………………………..…………………… ........................……Appellant Nokha House, 190B, S P Mukherjee Road, Kalighat, Kolkata – 700026. [PAN: ADPPB7719R] vs. ITO, Ward-36(1), Kolkata…...................…................…........……...…..…..Respondent Appearances by: Shri Bikash Surana, AR, appeared on behalf of the appellant. Shri P. P. Barman, Addl. CIT- Sr. DR, appeared on behalf of the Respon…

Harbans Singh Bagga, Kolkata vs. DCIT, Cir-11(1), Kolkata.

In the result, appeal of the assessee is allowed

ITA 1231/KOL/2023[2014-15]Status: DisposedITAT Kolkata11 Sept 2024AY 2014-15

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.1231/Kol/2023 Assessment Year: 2014-15 Harbans Singh Bagga.…....………………………… ........................……Appellant A-7 Rajasthali, No-3 Jamadar Khan Lane Near Copper House, Kolkata – 700019. [Pan: Afbpb0526J] Vs. Dcit, Circle-11(1), Kolkata................…................…........……...…..…..Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 13, 2024 Date Of Pronouncing The Order : September 11, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 22.09.2023 Of The 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’). 2. The Assessee In This Appeal Has Contested The Addition Made By The Assessing Officer Of Rs.1,14,41,888/- Treating The Long-Term Capital Gains Claimed By The Assessee As Bogus. The Assessee Has Contested The Validity Of The Aforesaid Additions Not Only On Merits But Also On The Ground That The Concerned Assessing Officer Did Not Have The Pecuniary Jurisdiction To Pass The Assessment Order In Question By Way Of Additional Legal Ground. Since The Additional Legal Ground Taken By The

Section 120Section 143(2)Section 143(3)Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Rajesh Kumar, Accountant Member I.T.A No.1231/Kol/2023 Assessment Year: 2014-15 Harbans Singh Bagga.…....………………………… ........................……Appellant A-7 Rajasthali, No-3 Jamadar Khan Lane Near Copper House, Kolkata – 700019. [PAN: AFBPB0526J] vs. DCIT, Circle-11(1), Kolkata................…................…........……...…..…..Respondent Appearances by: Shri Sunil Surana, AR, appeared on behalf of the appellant. Shri P. P. Barman, Addl. CIT-Sr. DR, appeared on behalf…

Netherlands Operating Company B.V., Chennai vs. The Assistant Commissioner of Income Tax, Int. Taxation 2(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1198/CHNY/2023[2010-11]Status: DisposedITAT Chennai21 Aug 2024AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.1198/Chny/2023 िनधा"रणवष"/Assessment Year: 2010-11 V. Netherlands Operating Company B.V. The Acit, Rmz Millenia (Phase-1), International Taxation -2(1), Business Park, 4Th Floor, Campus 1C, Chennai. 11, Dr. M.G.R. Road, Kandanchavadi, Perungudi, Chennai-600 096. [Pan: Aabcl 0573 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vishal Kalra, Adv. &For Respondent: Shri R. Clement Ramesh –

Section 143Section 143(2)Section 143(3)Section 144C(1)Section 144C(3)(b)Section 147Section 148

…i Finance & Investments vs ITO (TC(A) No. 159 of 2006 - Madras High Court) 4. ACIT vs Indo Swiss Exports Ltd. [2013] 57 SOT 125 (Chennai) (URO.) 5. ACIT vs Laxman Das Khandelwal [2019] 108 taxmann.com 182 (Μ.Ρ.) affirmed by the Hon'ble Supreme Court in [2019] 417 ITR 325 (SC) 6. ACIT vs Hotel Blue Moon [2010] 321 ITR 362 (SC) 7. PCIT vs Silver Line [2016] 383 ITR 455 (Delhi) 8. PCIT vs Shri Jai Shiv Shankar Traders (P) Ltd. [2016] 383 ITR 448 (Delhi) 9. CIT vs Rajeev Sharma [2011] 336 ITR 678 (Allahabad) 10. ACIT vs P & R Infraprojects Ltd. (ITA No. 4944/Del/2018) 10. Before us, the Ld.DR submitted that even if…

M/S Indovision Commodities Ltd., Kolkata vs. ITO, Ward-6(2), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 500/KOL/2024[2012-13]Status: DisposedITAT Kolkata06 Aug 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.500/Kol/2024 Assessment Year: 2012-13 M/S Indovision Commodities Ltd. .....……………………....………....Appellant Block-B, Suit No.1A Mangalam, 24 & 26 Hemanta Basu Sarani, Dalhousie, Kol-1. [Pan: Aabcm8943Q] Vs. Ito, Ward-6(2), Kolkata…...................................................…..…..... Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 30, 2024 Date Of Pronouncing The Order : August 06, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 23.02.2024 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Notice U/S 148 & The Reassessment Completed By Ito Wd 6(4) Was Without Jurisdiction, Invalid & Bad In Law & Therefore The Entire Reassessment Is Liable To Be Quashed. 2. For That The Proceedings Initiated U/S 147 On Vague Reasons Without Any Tangible Material Or Independent Application Of Mind Simply On Borrowed Satisfaction, Suspicion & Surmises Were Bad In Law & Therefore The Entire Reassessment Is Liable To Be Quashed.

Section 120Section 143(2)Section 147Section 148Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.500/Kol/2024 Assessment Year: 2012-13 M/s Indovision Commodities Ltd. .....……………………....………....Appellant Block-B, Suit No.1A Mangalam, 24 & 26 Hemanta Basu Sarani, Dalhousie, Kol-1. [PAN: AABCM8943Q] vs. ITO, Ward-6(2), Kolkata…...................................................…..…..... Respondent Appearances by: Shri Sunil Surana, AR, appeared on behalf of the appellant. Shri Abhijit Kundu, CIT- DR, appeared on behalf…

M/S Venkateswar Medicare Pvt. Ltd., ITO, Ward-2(1) vs. ITO, Ward-2(1), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 1417/KOL/2023[2016-17]Status: DisposedITAT Kolkata29 Jul 2024AY 2016-17

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

Section 119Section 143(2)Section 144BSection 147Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Sonjoy Sarma, JM] I.T.A. Nos. 1416 & 1417/Kol/2023 Assessment Years: 2014-15 & 2016-17 M/s. Venkateswar Medicare Pvt. Ltd. Vs. Income Tax Officer, Ward-2(1), Kolkata DN 20, Sech Bhawan, Salt Lake, North 24 Parganas, West Bengal-700091. (PAN: AACCV6392H) Appellant Respondent Date of conclusion of Hearing 01.05.2024 Date of Pronouncement 29 .07.2024 For the Assessee Shri S. M. Surana, Advocate & Shri Sunil Surana, FCA For the Respondent Shri Abhijit Adhikary, Addl. CIT ORDER Per Shri Rajesh Kumar, AM Both the appeals fi…

CIT v. Laxman Das Khandelwal

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Judgments citing CIT v. Laxman Das Khandelwal

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Anand Sawroop, Himachal Pradesh vs. Income Tax Officer, Nahan

Rohit Baid, Kolkata vs. ITO, Ward-36(1), Kolkata

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Netherlands Operating Company B.V., Chennai vs. The Assistant Commissioner of Income Tax, Int. Taxation 2(1), Chennai

M/S Indovision Commodities Ltd., Kolkata vs. ITO, Ward-6(2), Kolkata

M/S Venkateswar Medicare Pvt. Ltd., ITO, Ward-2(1) vs. ITO, Ward-2(1), Kolkata