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 366,314 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

Shri Rajan Sharma C/O Meek Enterprises, Phagwara vs. Income Tax Officer, Phagwara

In the result, appeal of the assessee is allowed

ITA 53/ASR/2023[2014-15]Status: DisposedITAT Amritsar17 Jul 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 129Section 133(6)Section 143(2)Section 143(3)Section 250rSection 41(1)Section 68

…T Kolkata Bench 'B' Cosmat Traders (P.) Ltd.v.Income Tax Officer, Ward - (2), Kolkata, [2021] 128 taxmann.com 174 (Kolkata - Trib.) “13. Similarly, the Hon'ble Supreme Court in the case of CIT v. Laxman Das Khandelwal [2019] 108 taxmann.com 183/266 Taxman 171/417 ITR 325 (SC), held as follows:— "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 in t…

Edge Infrabuild Pvt. Ltd., New Delhi vs. DCIT Circle-8(1), New Delhi

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

ITA 5136/DEL/2019[2010-11]Status: DisposedITAT Delhi28 Jun 2023AY 2010-11
Section 143(2)Section 147Section 68

…ice u/s 148 of the Act. Whether the provisions of section 292BB of the Act cures the jurisdictional defect committed by the Ld. A.O. was subject matter of adjudication before the Hon’ble Supreme Court in the case of CIT vs. Laxman Das Khandelwal reported in 417 ITR 325 wherein it was held as under: “8. The law on the point as regards applicability of the requirement of notice under Section 143(2) of the Act is quite clear from the decision in Hotel Blue Moon's case (supra). The issue that however needs to be considered is the impact of Section 292BB of the Act. 9. According to Section 292BB of the Act, if the…

Girik Estate Pvt. Ltd., Kolkata vs. I.T.O., Ward 6(2), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 170/KOL/2022[2008-09]Status: HeardITAT Kolkata16 Jun 2023AY 2008-09

Bench: Shri Rajesh Kumar & Shri Sonjoysarma]

Section 249Section 253Section 3Section 5

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri SonjoySarma, Judicial Member] I.T.A. No. 170/Kol/2022 Assessment Year: 2008-09 Girik Estate Pvt. Ltd. Vs. ITO, Ward-6(2), Kolkata (PAN: AABCG 1496 N) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 20.04.2023 क$ "त&थ Date of Pronouncement/ 16.06.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Somnath Ghosh, Advocate "नधा"/रती क$ ओर से For the Respondent/ Shri Vijay Kumar, A…

Punnu Synthetics Private Limited, Amritsar vs. Income Tax Officer Ward- 5 (4), Amritsar

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

ITA 35/ASR/2023[2017-18]Status: DisposedITAT Amritsar14 Jun 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115BSection 143(2)Section 144Section 144oSection 250(6)Section 250oSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.35/Asr/2023 Assessment Year: 2017-18 Punnu Synthetics Pvt. Ltd. 4-A Vs. ITO, Ward-5(4), Court Road, Amritsar Amritsar. [PAN:-AACCP1604N] (Appellant) (Respondent) Appellant by Sh. Vir Sen Aggarwal, ITP. Respondent by Sh. Rohit Mehra, CIT. DR Date of Hearing 30.05.2023 Date of Pronouncement 14.06.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assesseewas filed against the order of the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi,…

Ganpat Sahu, Raipur vs. Income Tax Officer-4(5), Raipur

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

ITA 61/RPR/2020[2013-14]Status: DisposedITAT Raipur09 Jun 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 61/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 Ganpat Sahu S/O. Late Shri Sattusahu, Dabripara, Near Krishna Public School, Village-Dunda, P.O. Sejbahar, Raipur (C.G.)-492015 Pan : Fzxps0022R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-4(5), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: None
Section 133(6)Section 143(2)Section 143(3)Section 147Section 148Section 2(14)(iii)Section 54B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 61/RPR/2020 "नधा"रण वष" / Assessment Year : 2013-14 Ganpat Sahu S/o. Late Shri Sattusahu, Dabripara, Near Krishna Public School, Village-Dunda, P.O. Sejbahar, Raipur (C.G.)-492015 PAN : FZXPS0022R .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-4(5), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : None सुनवाई क" तार"ख / Date of Hearing : 07.06.2023 घोषणा क" तार"ख /…

Mam Raj Chuni Lal, Delhi vs. ITO Ward-46(1), New Delhi

Appeal of the assessee is partly allowed

ITA 2408/DEL/2022[2012-13]Status: DisposedITAT Delhi25 May 2023AY 2012-13

Bench: Shri Kul Bharatassessment Year: 2012-13

Section 143(2)Section 147Section 148Section 234ASection 68Section 69C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2012-13 M/s Mam Raj Chunni Lal, Vs Income-tax Officer, 5183, Lahori Gate, Ward-46 (1), New Delhi Delhi-110006. PAN- AAAFM9668A APPELLANT RESPONDENT Assessee represented by S/Shri Somil Agarwal Adv. & Sh. Shrey Jain, Adv. Department represented by Shri Om Parkash, Sr. DR Date of hearing 25.05.2023 Date of pronouncement 25.05./2023 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals), National Face…

Hemu Real Estate Developers P. Ltd, Mumbai vs. ITO-10(1)(3), Mumbai

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

ITA 1672/MUM/2020[2010-11]Status: DisposedITAT Mumbai16 May 2023AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.1671 & 1672/Mum/2020 (A.Y. 2009-10 & 2010-11) Hemu Real Estate Vs. Ito 10(1)(3) Developers Pvt. Ltd. Aayakar Bhavan B-117, Kamla Niwas, Mumbai - 400020 Bajaj Road, Vile Parle (W) Mumbai – 400056 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabch1281Q Appellant .. Respondent

For Appellant: Margav ShuklaFor Respondent: Sanjeev Ranjan
Section 143(1)Section 147Section 148Section 250Section 68

…He further submitted that issuing of notice u/s 143(2) of the Act is mandatory before completing assessment u/s 143(3) r.w.s 147 of the Act. The ld. Counsel has placed reliance on the following judicial pronouncements: (i) CIT Vs. Laxmandas Khandelwal (2019) 417 ITR 325 (SC); (ii) ACIT Vs. Geno Pharmaceuticals Limited (2013) 32 taxmann.com 162 (Bombay); (ii) Oracle Financial Services Software Ld. Vs. DCIT (2020) 117 taxmann.com 474 (Mumbai- Tribunal). On the other hand, the ld. D.R submitted that assesse has not raised this issue before the A.O and CIT(A) at the time of assessment and appellate proceedings. He a…

Hemu Estate Developers P. Ltd., Mumbai vs. ITO -10(1)(3), Mumbai

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

ITA 1671/MUM/2020[2009-10]Status: DisposedITAT Mumbai16 May 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.1671 & 1672/Mum/2020 (A.Y. 2009-10 & 2010-11) Hemu Real Estate Vs. Ito 10(1)(3) Developers Pvt. Ltd. Aayakar Bhavan B-117, Kamla Niwas, Mumbai - 400020 Bajaj Road, Vile Parle (W) Mumbai – 400056 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabch1281Q Appellant .. Respondent

For Appellant: Margav ShuklaFor Respondent: Sanjeev Ranjan
Section 143(1)Section 147Section 148Section 250Section 68

…He further submitted that issuing of notice u/s 143(2) of the Act is mandatory before completing assessment u/s 143(3) r.w.s 147 of the Act. The ld. Counsel has placed reliance on the following judicial pronouncements: (i) CIT Vs. Laxmandas Khandelwal (2019) 417 ITR 325 (SC); (ii) ACIT Vs. Geno Pharmaceuticals Limited (2013) 32 taxmann.com 162 (Bombay); (ii) Oracle Financial Services Software Ld. Vs. DCIT (2020) 117 taxmann.com 474 (Mumbai- Tribunal). On the other hand, the ld. D.R submitted that assesse has not raised this issue before the A.O and CIT(A) at the time of assessment and appellate proceedings. He a…

Mr Vishal Bhupendra Mehta, Mumbai vs. Dy CIT Circle 25 (1), Mumbai

In the result, appeal of the assessee is allowed

ITA 7577/MUM/2019[2012-13]Status: DisposedITAT Mumbai15 May 2023AY 2012-13

Bench: Shri Amit Shukla & Shri Gagan Goyalmr. Vishal Bhupendra Mehta 3/4, New Shanivan, Oberoi Complex, Off. New Link Road, Andheri (W) Mumbai-400 053 Pan:Aaepm4690G ...... Appellant Vs. Acit, Circle-25 (1) 202, 2Nd Floor, Kautilya Bhavan, G Bloack, Bandra Kurla Complex, Mumbai-400 051 ..... Respondent

For Appellant: NoneFor Respondent: Smt. Vranda U. Matkari, Sr. AR
Section 143Section 143(2)Section 147Section 148Section 250Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Mr. Vishal Bhupendra Mehta 3/4, New Shanivan, Oberoi Complex, Off. New Link Road, Andheri (W) Mumbai-400 053 PAN:AAEPM4690G ...... Appellant Vs. ACIT, Circle-25 (1) 202, 2nd Floor, Kautilya Bhavan, G Bloack, Bandra Kurla Complex, Mumbai-400 051 ..... Respondent Appellant by : None Respondent by : Smt. Vranda U. Matkari, Sr. AR Date of hearing : 20/03/2023 Date of pronouncement : 15/05/2023 ORDER PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the…

Amtek Financial Consultants Pvt. Ltd., Howrah vs. I.T.O., Ward - 4(3), Kolkata

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

ITA 138/KOL/2023[2013-2014]Status: DisposedITAT Kolkata03 May 2023AY 2013-2014

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 131Section 139(4)Section 143(2)Section 144(1)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘SMC’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 138/Kol/2023 Assessment Year : 2013-14 Amtek Financial Consultants Vs ITO, Ward-4(3), Kolkata Pvt. Ltd. . PAN: AAJCA 0529 N Appellant Respondent Date of Hearing 13.04.2023 Date of Pronouncement 03.05.2023 For the Assessee Shri Miraj D. Shah, AR For the Revenue Shri Vijay Kumar, Addl. CIT ORDER Per Sonjoy Sarma, JM: The instant appeal has been filed by the assessee against the order of ld. CIT(A)-2, Kolkata dated 23.08.2018. The assessee has raised the…

Designer Exim Pvt. Ltd., Mumbai vs. Income Tax Officer, 1(1)(2), Surat

In the result, this appeal of the assessee is allowed

ITA 14/SRT/2022[2012-13]Status: DisposedITAT Surat22 Mar 2023AY 2012-13

Bench: Shri Pawan Singh(Physical Hearing) M/S Designer Exim Pvt. Ltd., I.T.O., D-1203, Panchsheel Heights, Opp.- Ward 1(1)(2), Vs. Pizza Hut, Mahavir Nagar, Kandivali Surat. West, Mumbai, Maharashtra-400067 Pan No. Aabcd 4298 H Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 144Section 147Section 148Section 234ASection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) M/s Designer Exim Pvt. Ltd., I.T.O., D-1203, Panchsheel Heights, Opp.- Ward 1(1)(2), Vs. Pizza Hut, Mahavir Nagar, Kandivali Surat. West, Mumbai, Maharashtra-400067 PAN No. AABCD 4298 H Appellant/ assessee Respondent/ revenue Assessee represented by Shri P.M. Jaggasheth, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 22/03/2023 Date of pronouncement 22 /03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assesse…

Shri. Bangalore Narayan Das, Bengaluru vs. Income-Tax Officer, (International Taxation-1(1), Bengaluru

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 121/BANG/2022[2017-18]Status: DisposedITAT Bangalore17 Mar 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar
Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, Accountant Member and Smt. Beena Pillai, Judicial Member IT(IT)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18) Shri Bangalore Narayan vs Income Tax Officer Ward Das International Taxation -1(1) No.600, Chandana, Income Tax Department 19th Cross Bengaluru, BMTC Building 23rd A Main, HSR Layout 80 ft Road, 6th Block 2nd Stage Koramangala Bengaluru-560 101 Bengaluru-5600 095 PAN – ALVPD7252K (Appellant) (Respondent) Assessee by: Shri Ravishankar. S.V, Advocate and Sri Joseph Varghese, Advocate Revenu…

Shri. Bangalore Narayan Das, Bengaluru vs. Income-Tax Officer, (International Taxation-1(1), Bengaluru

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 120/BANG/2022[2014-15]Status: DisposedITAT Bangalore17 Mar 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar
Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, Accountant Member and Smt. Beena Pillai, Judicial Member IT(IT)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18) Shri Bangalore Narayan vs Income Tax Officer Ward Das International Taxation -1(1) No.600, Chandana, Income Tax Department 19th Cross Bengaluru, BMTC Building 23rd A Main, HSR Layout 80 ft Road, 6th Block 2nd Stage Koramangala Bengaluru-560 101 Bengaluru-5600 095 PAN – ALVPD7252K (Appellant) (Respondent) Assessee by: Shri Ravishankar. S.V, Advocate and Sri Joseph Varghese, Advocate Revenu…

Shri Girishbhai Nanjibhai Solanki, Rajkot vs. The ITO, Ward-1 (1) (2), Rajkot

ITA 32/RJT/2020[2012-13]Status: DisposedITAT Rajkot01 Mar 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 139Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Girishbhai Nanjibhai Solanki Vs. ITO A-202, Shyamal Plaza, Nr. Raiya Ward-1(1)(2), Circle, Raiya Road, Rajkot Rajkot PAN: AFPPB7122Q (Applicant) (Respondent) आयकरअपीलसं./ITA Nos. 38,39 & 40/Rjt/2020 िनधा"रणवष"/Asstt. Years:2010-11, 2011-12 & 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Chandresh Nanjibhai Bhayani Vs. ITO A-202, Sh…

Shri Girishbhai Nanjibhai Solanki, Rajkot vs. The ITO, Ward-1 (1) (2), Rajkot

ITA 31/RJT/2020[2011-12]Status: DisposedITAT Rajkot01 Mar 2023AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 139Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Girishbhai Nanjibhai Solanki Vs. ITO A-202, Shyamal Plaza, Nr. Raiya Ward-1(1)(2), Circle, Raiya Road, Rajkot Rajkot PAN: AFPPB7122Q (Applicant) (Respondent) आयकरअपीलसं./ITA Nos. 38,39 & 40/Rjt/2020 िनधा"रणवष"/Asstt. Years:2010-11, 2011-12 & 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Chandresh Nanjibhai Bhayani Vs. ITO A-202, Sh…

Mr Nilesh Bharani, Mumbai vs. DCIT CC 4(1), Mumbai

ITA 612/MUM/2020[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12

Bench: Shri Amit Shukla, Jm & Shri Amarjit Singh, Am आयकरअपीलसं./ I.T.A. No. 612/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12)

For Appellant: Shri Vinod Kumar/SatishFor Respondent: Shri Murli Mohan
Section 132(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 153CSection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM, & SHRI AMARJIT SINGH, AM आयकरअपीलसं./ I.T.A. No. 612/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12) DCIT CC - 4(1) Mumbai Mr. Nilesh Bharani Air India Building, Nariman 5, Sharda Sadan S.G. बिधम/ Point, Mumbai 400021 Marg, Dadar(E), Mumbai- Vs. 400014 स्थायीलेखासं./जीआइआरसं./ PAN No. AABPB4581G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Vinod Kumar/Satish Gupta प्रत्यथीकीओरसे/Respondent by : Shri Murli Mohan सुनवाईकीतारीख/ : 02.12.2022 Date of Hearing घोषणाकीतारीख / : 28.02.2023 Date of…

ACIT, Circle-64(1), New Delhi vs. Gurnihal Singh Pirzada, Chandigarh

ITA 3952/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Feb 2023AY 2013-14

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No. 3947/Del/2019, A.Y. 2008-09 Ita No.3952/Del/2019, A.Y. 2013-14

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…llowing judgments of Hon’ble Supreme Court, Hon’ble Delhi High Court, Co-ordinate Bench‘s Delhi and Allahabad High Court :- ITA No. 3947 & 3952.Del.2019 Gurnihal Singh Pirzada 7 S. No. Name of the Judgement Citation 1. CIT vs. Laxman Das Khandelwal (2019) 417 ITR 325 2. ACIT vs. Hotel Blue Moon (2010) 321 ITR 362 3. CIT vs. Delhi Kalyan Samiti (2016) 95 CCH 399 4. PCIT vs. Jai Shiv Shankar traders (2016) 338 ITR 448 P. Ltd. 5. PCIT vs. Consortium Nussli Comfort (2022) 113 CCH 116 Net 6. PCIT vs. Paramount Biotech (2017) 398 ITR 701 Industries Ltd. 7. M/s. Halcrow Group Ltd. vs. ADIT ITA no.163/Del./2010 Dtd.…

ACIT, Circle-64(1), New Delhi vs. Gurnihal Singh Pirzada, Chandigarh

ITA 3947/DEL/2019[2008-09]Status: DisposedITAT Delhi23 Feb 2023AY 2008-09

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No. 3947/Del/2019, A.Y. 2008-09 Ita No.3952/Del/2019, A.Y. 2013-14

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…llowing judgments of Hon’ble Supreme Court, Hon’ble Delhi High Court, Co-ordinate Bench‘s Delhi and Allahabad High Court :- ITA No. 3947 & 3952.Del.2019 Gurnihal Singh Pirzada 7 S. No. Name of the Judgement Citation 1. CIT vs. Laxman Das Khandelwal (2019) 417 ITR 325 2. ACIT vs. Hotel Blue Moon (2010) 321 ITR 362 3. CIT vs. Delhi Kalyan Samiti (2016) 95 CCH 399 4. PCIT vs. Jai Shiv Shankar traders (2016) 338 ITR 448 P. Ltd. 5. PCIT vs. Consortium Nussli Comfort (2022) 113 CCH 116 Net 6. PCIT vs. Paramount Biotech (2017) 398 ITR 701 Industries Ltd. 7. M/s. Halcrow Group Ltd. vs. ADIT ITA no.163/Del./2010 Dtd.…

Raipur Securities & Investment Limited, Raipur vs. Income Tax Officer, Ward-3(1), Raipur

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

ITA 104/RPR/2020[2015-16]Status: DisposedITAT Raipur24 Jan 2023AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.104/Rpr/2020 "नधा"रण वष" / Assessment Year : 2015-16 Raipur Securities & Investment Ltd. Mig 21, Indravati Colony, Raipur (C.G.)-492 001 Pan : Aaccr4419F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)

…ment could by no means be dispensed with. In support of his aforesaid contention the Ld. AR had relied on the judgments of the Hon’ble Supreme Court in the case of ACIT & Anr. Vs. Hotel Blue Moon [2010] 321 ITR 362 (SC) and CIT v. Laxman Das Khandelwal (2019) 417 ITR 325 (SC). 7 Raipur Securities & Investment Ltd. Vs. ITO-3(1), Raipur 8.2 Also, it was submitted by the Ld. AR that the A.O who had issued notice u/s.143(2) dated 11.04.2016, i.e., DCIT-1(1), Raipur had no territorial jurisdiction over the case of the assessee. Elaborating on his aforesaid contention, it was the claim of the Ld. AR that the jurisdict…

M/S M/S Goyal Construction Company, Raipur, Raipur (Cg) vs. The Income Tax Officer, 3(1), Raipur, Raipur (Cg)

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

ITA 17/BIL/2017[2012-13]Status: DisposedITAT Raipur24 Jan 2023AY 2012-13

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 17/Rpr/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/S. Goyal Construction Company Shop No.213-214, Ii Floor, Crystal Arcade, Lodhipara Chowk, Raipur (C.G.) Pan : Aaffg9964N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 4Section 80I

…notice u/s.143(2) of the Act finds support from the judgments of the Hon’ble Supreme Court in the case of ACIT & Anr. Vs. Hotel Blue 16 M/s. Goyal Construction Company Vs. ITO-3(1), Raipur Moon [2010] 321 ITR 362 (SC) and CIT v. Laxman Das Khandelwal (2019) 417 ITR 325 (SC). 15. Apropos the multi-facet contentions advanced by the ld. authorized representatives of both the parties as regards the issue in hand i.e., validity of an assessment order passed u/s.143(3) of the Act by an A.O having jurisdiction over the assessee at the time of passing of assessment order on the basis of a notice issued u/s.143(2) by a…