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 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 148 Section 147 Section 143(3)Section 292BB Section 142(1)Section 139 Section 144

Read the full judgment

Issues it is cited on

section 292bb section 292b section 124(3)section 292 section 120 section 29 section 124 section 158bc service of notice section 127 section 139(4)section 158

Judgments citing CIT v. Laxman Das Khandelwal

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

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

ITA 1416/KOL/2023[2014-15]Status: DisposedITAT Kolkata29 Jul 2024AY 2014-15

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…

Fixed & Mobile Pte. Ltd., Singapore vs. ACIT, Circle-1(3)(1) Int. Taxation, New Delhi

The appeals are allowed

ITA 767/DEL/2023[2016-17]Status: DisposedITAT Delhi09 Jul 2024AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2016-17 Assessment Year : 2017-18 Fixed & Mobile Pte Ltd., Vs Acit, 1 Raffles Place, International Taxation, #28-01 One Raffles Place, Tower-2, Circle 1(3)(1), Singapore, Singapore 9999. New Delhi. Pan: Aabcf4910G (Appellant) (Respondent) Assessee By : Shri Alok Vasant, Fca & Ms Poonam Ahuja, Advocate Revenue By : Shri Vizay B. Vasanta, Cit-Dr Date Of Hearing : 25.04.2024 Date Of Pronouncement : 09.07.2024 Order Per Anubhav Sharma, Jm:

For Appellant: Shri Alok Vasant, FCA &For Respondent: Shri Vizay B. Vasanta, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2016-17 Assessment Year : 2017-18 Fixed & Mobile Pte Ltd., Vs ACIT, 1 Raffles Place, International Taxation, #28-01 One Raffles Place, Tower-2, Circle 1(3)(1), Singapore, Singapore 9999. New Delhi. PAN: AABCF4910G (Appellant) (Respondent) Assessee by : Shri Alok Vasant, FCA & Ms Poonam Ahuja, Advocate Revenue by : Shri Vizay B. Vasanta, CIT-DR Date of Hearing : 25.04.2024 Date of Pronouncement : 09.07.2024 ORDER PER ANUBHAV SHARMA, JM: Thes…

Purshottam Lal Gupta, Faridabad vs. DCIT, Faridabad

In the result, the appeal of the assessee is allowed

ITA 2870/DEL/2015[2011-12]Status: DisposedITAT Delhi09 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2011-12 Purshottam Lal Gupta, Vs Dcit, B-271, Nehru Ground, Central Circle-Ii, Faridabad. Faridabad. Pan: Aalpg3424H (Appellant) (Respondent) Assessee By : Shri K.C. Singhal, Advocate Revenue By : Shri Subhra Jyoti Chakraborty, Cit-Dr Date Of Hearing : 02.05.2024 Date Of Pronouncement : .06.2024

For Appellant: Shri K.C. Singhal, AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR

Section 127Section 142(1)Section 143(2)Section 153B(1)(b)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2011-12 Purshottam Lal Gupta, Vs DCIT, B-271, Nehru Ground, Central Circle-II, Faridabad. Faridabad. PAN: AALPG3424H (Appellant) (Respondent) Assessee by : Shri K.C. Singhal, Advocate Revenue by : Shri Subhra Jyoti Chakraborty, CIT-DR Date of Hearing : 02.05.2024 Date of Pronouncement : .06.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 12.02.2015 of the Pr. Commissioner of Income Tax (OSD…

Ashwani Kumar and Co. Private Limited, Rajouri Garden vs. ITO Ward 3(3), C.R. Building

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

ITA 179/DEL/2024[2007-2008]Status: DisposedITAT Delhi05 Jul 2024AY 2007-2008

Bench: Shri Chella Nagendra Prasad & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Amit Katoch, Sr. DR

Section 124(3)Section 142(1)Section 143(2)Section 143(3)Section 148Section 68

…62 and 63/2022 decided on 24th and 25th March 2022 and relying upon the same, prayed that the assessment order be declared null and void. The ld counsel of the assessee also placed reliance on the following case laws: a) CIT v Laxman Das Khandelwal (2019) 417 ITR 325(SC) b)PCIT v Jai Shiv Shankar Traders Pvt Ltd (2016) 383 ITR 448(del) c) PCIT v Silver Line & anr. (2016) 383 ITR 455(Del) d) CIT v Kelvinator of India (2010) 320 ITR 561(SC) 8. Per contra, the ld DR relied on the orders of the authorities below. On a query from the Bench as to the existence of the notice u/s 143(2) in the assessment records, h…

Rajiv Gandhi University of Health Sciences, Bangalore vs. Assistant Commissioner of Income-Tax(Exemptions), Circle-1, Bangalore

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 703/BANG/2023[2014-15]Status: DisposedITAT Bangalore28 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt Beena Pillaiassessment Year : 2014-15

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri D.K. Mishra, CIT-DR

Section 142Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2014-15 M/s. Rajiv Gandhi The Assistant University of Health Commissioner of Sciences, Income Tax RGUHS, 4th ‘T’ Block, (Exemptions), Jayanagar, Circle – 1, Bangalore – 560 041. Bangalore. Vs. PAN: AAALF0023C APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, CA Revenue by : Shri D.K. Mishra, CIT-DR Date of Hearing : 10-05-2024 Date of Pronouncement : 28-06-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 21.0…

Meenakshi Dhananjai, Chennai vs. International Taxation Ward - 1(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1484/CHNY/2023[2014-15]Status: DisposedITAT Chennai25 Jun 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1484/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 V. Smt. Meenakshi Dhananjai, International Taxation, Plot No.23, Meenakshi Apartments, Ward-1(1), Sundaram Colony, Chennai. 1St Main Road, Selaiyur, Chennai-600 073. [Pan: Alfpd 7554 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Krishnan Ramaswamy

Section 143(2)Section 144Section 147Section 148

…proposition, we rely on the decision of the Hon’ble Supreme Court in the case of CIT v. Hotel Blue Moon, reported in [2010] 321 ITR 362 (SC), and also the decision of the Hon’ble Supreme Court in the case of CIT v. Laxman Das Khandelwal reported in [2019] 417 ITR 325, wherein, the Hon’ble Supreme Court also held that notice u/s.143(2) of the Act is a jurisdictional notice and sec.292BB would not come to the rescue of the Department, if the AO fails to issue such a notice before framing assessment u/s.143(3)/144/147 of the Act, because the issue of notice u/s.143(2) of the Act, is mandatory, to frame a scru…

Gazal Caterers, New Delhi vs. ITO Ward - 22(2), New Delhi

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

ITA 7752/DEL/2019[2009-10]Status: DisposedITAT Delhi13 Jun 2024AY 2009-10

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR

Section 115Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 271(1)(b)

…s therefore not a case where notice u/s 143(2) was not issued at all and incurable procedural irregularity was committed by the AO. It is exactly the kind of case which was delineated upon by the Hon’ble Supreme Court in CIT v. Laxman Das Khandelwal [2019] 417 ITR 325(SC) where it has laid down that applicability of the provision of section 298BB 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…

Rahul Gupta, Karnal vs. ITO, Ward-5, Karnal

In the result, the appeal of the appellant is dismissed

ITA 941/DEL/2024[2017-18]Status: DisposedITAT Delhi30 May 2024AY 2017-18

Bench: Shri Kul Bharat[Assessment Year : 2017-18] Rahul Gupta, Vs Ito, H.No.-99, Shakti Colony, Mall Ward -5, Road, Karnal, Haryana-132001. Karnal. Pan-Amlpg6159M Appellant Respondent Appellant By Shri Subhash Singhal, Ca Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 30.05.2024 Date Of Pronouncement 30.05.2024

Section 143Section 144Section 44Section 69A

…AO. To make as assessment u/s 143 (3) or 144, this is a necessary pre condition and for want of notice u/s 143 (2), the order under appeal is without jurisdiction and is thus invalid. ACIT vs. Hotel Blue Moon 321 ITR 362 (SC) and CIT vs Laxman Das Khandelwal 417 ITR 325 (SC) etc. Kindly annul the assessment order dt 13/11/2019. 4. The show cause notice and all earlier notices were only for cash deposited into bank during demonetisation period amounting to Rs 13,39,300/-. However beyond this, the AO in assessment order made another addition for Rs. 178,724 being 8% of Rs 22,34,050 (cash deposited into bank a/c ot…

Subhash Sharma., Belurmath vs. ACIT, Cir-47, Kolkata.

In the result both the appeals of the assessee are allowed

ITA 1100/KOL/2023[2013-14]Status: DisposedITAT Kolkata03 May 2024AY 2013-14

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleita Nos.1099 & 1100/Kol/2023 Assessment Year: 2012-13 & 2013-14 Subhash Sharma Acit, Circle-47, Kolkata 322, Flat-3E, Tirupati Vs Building, G.T. Road, Block-I, Belurmath-711202. Pan: Altps 5888 E (Appellant) (Respondent) Present For: Assessee By : Shri S.L. Kochar & Shri A. Kochar, Ar Revenue By : Shri Partha Pratim Barman, Addl. Cit, Sr. Dr Date Of Hearing : 04.03.2024 Date Of Pronouncement : 03.05.2024 O R D E R Per Sonjoy Sarma: The Captioned Appeals Are Preferred By The Assessee Against The Two Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals)-Nfac, Delhi (Hereinafter Referred To As The Ld. Cit(A)”] Both Dated 20.09.2023 For The Ay 2012-13 & 2013-14 Respectively.

For Appellant: Shri S.L. Kochar & Shri A. Kochar, ARFor Respondent: Shri Partha Pratim Barman, Addl. CIT, Sr. DR

Section 143(2)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER ITA Nos.1099 & 1100/Kol/2023 Assessment Year: 2012-13 & 2013-14 Subhash Sharma ACIT, Circle-47, Kolkata 322, Flat-3E, Tirupati vs Building, G.T. Road, Block-I, Belurmath-711202. PAN: ALTPS 5888 E (Appellant) (Respondent) Present for: Assessee by : Shri S.L. Kochar & Shri A. Kochar, AR Revenue by : Shri Partha Pratim Barman, Addl. CIT, Sr. DR Date of Hearing : 04.03.2024 Date of Pronouncement : 03.05.2024 O R D E R PER SONJOY SARMA: The captioned app…

Subhash Sharma, Belurmath vs. ACIT, Cir-47, Kolkata.

In the result both the appeals of the assessee are allowed

ITA 1099/KOL/2023[2012-13]Status: DisposedITAT Kolkata03 May 2024AY 2012-13

For Appellant: Shri S.L. Kochar & Shri A. Kochar, ARFor Respondent: Shri Partha Pratim Barman, Addl. CIT, Sr. DR

Section 143(2)Section 148

ACIT, Central Circle- 2, New Delhi vs. Mideast Integrated Steels Ltd., New Delhi

In the result, assessee’s appeal is partly allowed, whereas,

ITA 991/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Apr 2024AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandraassessment Year: 2014-15

Section 115JSection 143(2)Section 143(3)Section 292B

…ssessment proceedings. In support of such contention, learned counsel relied upon the following decisions: i. Pr. CIT Vs. Marck Biosciences Ltd., 106 taxmann.com 399 (Guj.) 4 | P a g e ITA Nos.269/Del/2018 & 991/Del/2018 ii. CIT Vs. Laxman Das Khandelwal, 417 ITR 325 (SC) 7. Per contra, learned Departmental Representative submitted, though, notice under section 143(2) of the Act was issued and served on the assessee prior to filing of return, however, it is a fact on record that the assessee has fully participated in the assessment proceedings. Therefore, infirmity, if any, in the notice issued under secti…

Mideast Integrated Steels Ltd., New Delhi vs. ACIT, Central Circle-2, New Delhi

In the result, assessee’s appeal is partly allowed, whereas,

ITA 269/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Apr 2024AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandraassessment Year: 2014-15

Section 115JSection 143(2)Section 143(3)Section 292B

J Mitra and Bros, Double Storey Market vs. ACIT Circle 50(1), Civic Centre

In the result, Appeal filed by the assessee is allowed

ITA 3643/DEL/2023[2015-16]Status: DisposedITAT Delhi10 Apr 2024AY 2015-16

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 3643/Del/2023, (A.Y. 2015-16) J Mitra & Bros Vs. Acit Double Storey Market, Circle 50(1) New Rajinder Nagar, Civic Centre, Delhi New Delhi Pan: Aaafj0083C Appellant Respondent

Section 143(2)Section 37Section 37(1)

…1 M/s J. Mitra & Bros. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3643/Del/2023, (A.Y. 2015-16) J Mitra and Bros Vs. ACIT Double Storey Market, Circle 50(1) New Rajinder Nagar, Civic Centre, Delhi New Delhi PAN: AAAFJ0083C Appellant Respondent Assessee by Shri R.S. Singhvi, CA and Sh. Satyajeet Goel, Adv and Sh. Rajat Garg, CA Revenue by Mr. Waseem Arshad CIT(DR) Date of Hearing 01/04/2024 Date of Pronouncement 10/04/2024 ORDER PER YOGESH KUMAR, U.S. JM: This appeal is filed by th…

Ambereen Islam., Kolkata vs. ACIT, Cir- 40, Kolkata.

In the result appeal of the assessee is allowed

ITA 1222/KOL/2023[2014-15]Status: DisposedITAT Kolkata05 Apr 2024AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1222/Kol/2023 Assessment Year: 2014-15 Ambereen Islam Vs. ACIT, Circle-40, Kolkata (PAN: AAKPI 3448 Q) ( अपीलाथ" ) Respondent / !"यथ" Appellant / Date of Hearing / सुनवाई 27.02.2024 क% "त'थ Date of Pronouncement/ 05.04.2024 आदेश उ*घोषणा क% "त'थ For the Appellant/ Shri Manoj Kataruka, Advocate "नधा"0रती क% ओर से For the Respondent/ Shri B. K. Singh, JCIT, S…

Kamal Kumar Kothari, Kolkata vs. Assistant Commissioner of Income Tax, Mumbai

In the result, appeal of the Assessee stands allowed

ITA 3166/MUM/2023[2014-2015]Status: DisposedITAT Mumbai31 Jan 2024AY 2014-2015

Bench: Shri.Narender Kumar Choudhry () & Miss. Padmavathy S. ()

Section 143(1)Section 143(2)Section 250

…procedure established by law. Hence we don’t have hesitation to hold that in the instant case, infact no service of notice 143(2) of the Act has been made and/or attributed. We also observe that Hon’ble Apex Court in the case of CIT Vs Laxman Das Khnadelwal {417 ITR 325 (SC) has clearly held that absence of service of notice, cannot be cured by invoking the provisions of section 292BB of the Act. We are also of the considered view, that the service of the prescribed notice such u/s 143(2) of the Act on the Assessee is a sine qua non or condition precedent for the validity of the assessment proceedings. If no not…

Focus Heights Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 5539/DEL/2016[2009-10]Status: DisposedITAT Delhi23 Jan 2024AY 2009-10

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2009-10] Focus Heights Pvt.Ltd., Vs Acit, (Formerly Known As Mirage Homes Cc-17(Old), Pvt.Ltd.), H.No.F-12, Ground Floor, Cc-15(New), Khasra No.570, Chhatarpur Jhandewalan, Extension, Pole No.1106, New Delhi. New Delhi-110074. Pan-Aadcm1678C Appellant Respondent Appellant By Shri Vikas Jain, Adv., Ms. Shrawani, Adv. & Shri Mohammad Imran Ahmed, Adv. Respondent By Shri Vivek Kumar Upadhyay, Sr.Dr Date Of Hearing 15.01.2024 Date Of Pronouncement 23.01.2024 Order Per Kul Bharat, Jm The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By Ld.Cit(A)-Xxvi, New Delhi Dated 30.08.2016 For The Assessment Year 2009-10. The Assessee Has Raised Following Grounds Of Appeal:-

Section 142(1)Section 143(2)Section 143(3)Section 153

…assessee on 29.03.2010. Upon appeal, CIT(A) had decided this issue in favour of the Department. However, the assessee had appealed on this issue before Hon'ble ITAT relying upon the judgement of the Hon'ble Supreme Court in CIT vs Laxman Das Khandelwal (2019) 417 ITR 325 and the decision of a coordinate bench of this Hon'ble Tribunal in Roshan Lal Verma vs DCIT, Central Circle II, ITA No. 1934/Del/2015.” 3. On the other hand, Ld. Sr. DR for the Revenue fairly considered the fact that there is no notice dated 29.03.2010 available on record as mentioned in the assessment order. 4. We have heard Ld. Authorized Repr…

Shri. Rahul Udayashankar, Bengaluru vs. Income Tax Officer, International Taxation, Ward-2(1), Bengaluru

In the result the appeal of the assessee is partly allowed

ITA 869/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jan 2024AY 2017-18

Bench: Shri Chandra Poojariassessment Year : 2017-18

For Appellant: Shri Annamalai, AdvocateFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept

Section 11Section 143Section 250Section 69A

…tion of such notice does not hold water and the same is also non-est in law and liable to be annulled. The Assessee placed reliance on the decision of the Hon'ble Apex Court in the case of ACIT v. Hotel Blue Moon 321 ITR 362 (SC), CIT v. Laxman Das Khandelwal 417 ITR 325 (SC) among other rulings of various Hon'ble Courts. 8.2 The CIT(A) by placing reliance on the remand report issued by the learned assessing officer dated 25.01.2023 held the issue against the Assessee as under: “....9.2.1..........However, the AO in the remand report has submitted a copy of the notice u/s. 143(2) of the Act dated 09.08.2018, whic…

Smita Biswas, Jalpaiguri vs. A.C.I.T., Circle-1(1), Jalpaiguri

In the result, the appeal of the assessee is allowed

ITA 464/KOL/2022[2016-2017]Status: DisposedITAT Kolkata05 Jan 2024AY 2016-2017

Bench: Shri Rajesh Kumar]

Section 127(1)Section 143(2)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “एसएमसी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"यके सम" [Before Shri Rajesh Kumar, Accountant Member] I.T.A. No. 464/Kol/2022 Assessment Year: 2016-17 Smita Biswas Vs. ACIT, Circle-1(1), Jalpaiguri (PAN: AOKPB 1035 Q) Appellant / (अपीलाथ") Respondent / (""यथ") Date of Hearing / सुनवाई 21.12.2023 क" त"थ Date of Pronouncement/ 05.01.2024 आदेश उ%घोषणा क" त"थ For the Appellant/ Shri Somnath Ghosh, Advocate नधा+,रती क" ओर से For the Respondent/ Shri Vijay Kumar, Addl. CIT राज"व क" ओर से This is an appeal preferred by the assess…

Kevin International, Haridwar vs. DCIT, Circle Haridwar, Haridwar

In the result, the appeal of the assessee is allowed

ITA 5363/DEL/2017[2012-13]Status: DisposedITAT Dehradun22 Dec 2023AY 2012-13

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us(Through Video Conferencing) M/S. Kevin International, Vs. Dy. Cit, C/O. Balesh Bhargava-Adv, Circle, Haridwar 56, Niranajani Akhara, Mayapur, Haridwar (Appellant) (Respondent) Pan: Aajfk4514C

For Appellant: Shri. K. K. Juneja, AdvFor Respondent: Smt Poonam Sharma, Add. CIT

Section 119Section 143Section 143(2)Section 143(3)Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER (Through Video Conferencing) M/s. Kevin International, Vs. Dy. CIT, C/o. Balesh Bhargava-Adv, Circle, Haridwar 56, Niranajani Akhara, Mayapur, Haridwar (Appellant) (Respondent) PAN: AAJFK4514C Assessee by : Shri. K. K. Juneja, Adv Revenue by: Smt Poonam Sharma, Add. CIT Date of Hearing 11/12/2023 Date of pronouncement 22/12/2023 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 5363/Del/2017 for AY 2012-13, arises out of the order of the Commissioner of In…

M/S. Rupasi Bangla Agro Industries Pvt. Ltd., Paschim Midnapur vs. ITO, Ward-38(1), Midnapur., Paschim Midnapur

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

ITA 909/KOL/2023[2013-14]Status: DisposedITAT Kolkata14 Dec 2023AY 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 909/Kol/2023 Assessment Year: 2013-14 M/S. Rupasi Bangla Agro Industries Income Tax Officer, Ward – 38(1), Pvt. Ltd. Vs Midnapur Duki, Village & P.O. Duki Dist. Paschim Midnapur - 721253 [Pan: Aaecr8402L] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, A/R Revenue By : Shri Abhijit Kundu, Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 31/10/2023 घोषणा क" तारीख /Date Of Pronouncement: 14/12/2023 आदेश/O R D E R Per Dr. Manish Borad: The Above Captioned Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 05/07/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1. For That The Ld. Cit(A) Erred In Confirming The Order Of The Ao In Adding Back Rs.13,29,00,000/- As Unexplained Cash Credit Under Sec 68 When The Appellant Filed The Pan Of Share Applicants & Are Registered With Roc Having Cin, Bank Statement & Source Declaration Of The Share Applicants & Thus The Onus Lay On The Appellant Was Duly Discharged But The Ao Did Not Proceed Further To Make Any Enquiry & Added Back The Amount Without Bringing Any Evidence To Prove Otherwise. 2. For That The Ld. Cit(A) Erred In Confirming The Order Of The Ao In Adding Back Rs.13,29,00,000/- & Treating The Said Sum Of As Unexplained On The Ground That The Assessee Failed To Discharge Its Onus Simply Because The Share Applicants Did Not Appear In Response To Notice U/S 131 When The Same Has Nothing To Do With Ingredients To Prove The Cash Credit U/S 68. 2

For Appellant: Shri Sunil Surana, A/RFor Respondent: Shri Abhijit Kundu, CIT, Sr. D/R

Section 131Section 143(2)Section 250Section 68

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 909/Kol/2023 Assessment Year: 2013-14 M/s. Rupasi Bangla Agro Industries Income Tax Officer, Ward – 38(1), Pvt. Ltd. Vs Midnapur Duki, Village and P.O. Duki Dist. Paschim Midnapur - 721253 [PAN: AAECR8402L] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Sunil Surana, A/R Revenue by : Shri Abhijit Kundu, CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 31/10/2023 घोषणा क" तारीख /Date of Pronouncement…