CIT v. Naveen Chander

323 ITR 49High Court2010#5602 most cited
21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 1961Section 143(3)Section 144Section 282Section 127Section 132Section 139(1)Section 143(2)

Issues it is cited on

section 33bsection 64section 282section 33service of noticesection 28agricultural incomenotice under section 148reassessment proceedingssearch and seizuresection 144section 148

Judgments citing CIT v. Naveen Chander

RAMAN PILLAI SIVASANKARA PILLAI,BALTANA vs. DCIT, INTERNATIONAL TAXATION, CIRCLE, CHANDIGARH

In the result, appeal of the Assessee stands allowed

ITA 770/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh20 Jan 2025AY 2009-10

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 770/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 Raman Pillai Sivasankara Vs. The Dcit, बनाम Pillai, #1590, Saini Vihar, International Taxation, Phase 3, Baltana, Chandigarh Punjab "थायी लेखा सं./Pan No: Cjcpp4391J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 05.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20 .01.2025 आदेश/Order Per Krinwant Sahay, A.M.:

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 144Section 147Section 148

…law. He relied upon the judgment of ITAT Amritsar Bench in the case of ‘Mandeep vs. ACIT’ reported in [2024] 162 taxmann.com 637 (Asr. Trib.), dated 07.05.2024 and the judgment of Punjab & Haryana High Court in the case of ‘CIT vs. Harish Chandra’ reported in 323 ITR 49. On merits of 770-Chd-2019 – Raman Pillai Sivasankara Pillai Baltana, Punjab 9 the case, the copy of sale deeds were filed before the ld. CIT(A) and even the copies of the purchase deeds of the agricultural land acquired in the year 2005 had been placed on record and the said agricultural land was sold in the year under consideration, for which,…

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. RAJNIL SALES PVT. LTD., NEW DELHI

ITA 4050/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Dec 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Acit, Vs Rajnil Sales Pvt. Ltd., Room No.91, 4Th Floor, Central Circle-30, New Delhi. 2B Grant Lane, Kolkata, West Bengal. Pan: Aabcr3491C (Appellant) (Respondent) Assessee By : Shri Ajay Wadhwa, Advocate & Ms Ragini Handa, Advocate Revenue By : Shri Pitambar Das, Cit-Dr Date Of Hearing : 25.11.2024 Date Of Pronouncement : 18.12.2024 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Revenue Against The Order Dated 31.03.2017 Of The Commissioner Of Income Tax (Appeals)-30, New Delhi (Hereinafter Referred As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeal No.320/15-16/2297 Arising Out Of The Appeal Before It Against The Order Dated 31.03.2015 Passed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Acit, Central Circle-30, New Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Ajay Wadhwa, Advocate &For Respondent: Shri Pitambar Das, CIT-DR
Section 127Section 143(2)Section 143(3)Section 68

…the following decisions. - K.P. Cold Storage v. ITO 2(1)(2), Agra [2020] 113 taxmann.com 7 (Agra - Trib.) Para 38, - Shri Sanjay Badani, SA No.216/Mum/2014 para 13,14 - Dewan Kraft System (P.) Ltd. [2007] 165 Taxman 139 (Delhi) para 11 - Naveen Chander [2010] 323 ITR 49 (Punjab & Haryana) para 2; - Wg. Cdr. Sucha Singh I.T.A.No. 1605/DEL/2012 para 5.3; - World Wide Exports (P.) Ltd.[2004]91 ITD 519 (DELHI)-para 11, 17 - K.P. Cold Storage v. ITO 2(1)(2), Agra (2020) 113 taxmann.com 7 (Agra-Trib.) Para 33, 38; - Mandeep Malli [2024]162 taxmann.com 637 (Amritsar-Trib.) para 6,8 - Shri Sanjay Badani, SA No.216/Mum/20…

SHRI MAHIPAL,FARIDABAD vs. ITO, FARIDABAD

The appeal of the assessee is allowed

ITA 1822/DEL/2016[2000-01]Status: DisposedITAT Delhi11 Dec 2024AY 2000-01

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 20000-01 Shri Mahipal, Vs Income Tax Officer, C/O Vijay Kumar Gupta, Ward-Ii(4), Advocate, Opp. Jain Mandir, Faridabad Main Bazar, Ballabhgarh, Faridabad -121004. Pan: Atvpp9291R (Appellant) (Respondent) Assessee By : Shri Vijay Gupta, Ca Revenue By : Ms Harpreet Kaur Hansra, Sr. Dr Date Of Hearing : 03.12.2024 Date Of Pronouncement : 11.12.2024 Order

For Appellant: Shri Vijay Gupta, CAFor Respondent: Ms Harpreet Kaur Hansra, Sr. DR
Section 143(3)Section 147Section 148Section 282

…tor has signed as the local independent person but such witness cannot be considered to be a local independent person for the purposes of rule 17 of order V of CPC. The Hon'ble Punjab and Haryana High Court in the case of CIT versus Naveen Chander reported in 323 ITR 49 has held that the fixation is required to be done in accordance with the procedure laid down in the Code of Civil Procedure, and where in the 7 Mahipal vs. ITO report of the inspector/notice server, who claimed to have affixed the notice, there was no evidence of any independent local person having been associated with the identification of the pl…

YASH DAGA ,JAIPUR vs. PCIT-I, JAIPUR, JAIPUR

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

ITA 686/JPR/2023[2018-2019]Status: DisposedITAT Jaipur05 Jul 2024AY 2018-2019

Bench: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER SH. NARENDRA KUMAR (Judicial Member)

Section 144BSection 263Section 282Section 56(2)(x)

…liks Ltd. v. PCIT in 2022 (3) TMJ 918 (ITAT Chandigarh Bench). 6. Mandeep Malli, Jalandhar vs ACIT (In Situ), Nakodar, (ITAT Amritsar Bench). 7. Parshotam Singh v. ITO, Ward-1(4), Mansa [2016] (8) TMI 1180(ITAT Amritsar Bench). 8. CIT v. Naveen Chander [2010] 323 ITR 49 (Punjab & Haryana). 9. Munjal BCU Centre of Innovation and Entrepreneurship v. Commissioner of Income-tax (Exemptions) [2024] 160 taxmann.com 629 (Punjab & Haryana). 5. Per contra, the Ld. DR supported the impugned order contending that the notices were issued on the Income tax portal but failed to controvert service of the notices. The Id. DR obj…

KAILASH CHAND YADAV,100, KALU BABA KI DHANI, SHEOSHINGHPUR, AKODA, PHULERA-303338 vs. INCOME TAX OFFICER,, WARD - 1(2), JAIPUR

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

ITA 82/JPR/2023[2010-11]Status: DisposedITAT Jaipur11 Sept 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Poddar(Adv.)&For Respondent: Smt. Monisha Choudhary(Addl.CIT)
Section 142(1)Section 148Section 69A

…t been follow. Assessing Officer has nowhere mentioned that despite best and reasonable efforts the notice could not be served in the ordinary course upon the assessee. (iv) COMMISSIONER OF INCOME TAX vs. NAVEEN CHANDER (HIGH COURT OF PUNJAB & HARYANA) (2010) 323 ITR 49 Service by affixture without following procedure under Order V, r. 20, CPC— Invalid—No substantial question of law arises (v) In the case of Gurana Vs. Kshese AIR 1944 p, 247, it was held that where there is no evidence to show that there was any enquiry as to whether there was any local agent or relative competent to accept the service, service b…

SHUAIB AHMED,NEW DELHI vs. ITO WARD - 65(2), NEW DELHI

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

ITA 7782/DEL/2019[2011-12]Status: DisposedITAT Delhi16 Jan 2023AY 2011-12

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Rajiv Jain, C. AFor Respondent: Shri Om Parkash, Sr. D. R
Section 144Section 147Section 148

…I.T.A. No. 7782/Del/2019 independent person but such witness cannot be considered to be a local independent person for the purposes of rule 17 of order V of CPC. The Hon’ble Punjab and Haryana High Court in the case of CIT versus Naveen Chander reported in 323 ITR 49 has held that the fixation is required to be done in accordance with the procedure laid down in the Code of Civil Procedure, and where in the report of the inspector/notice server, who claimed to have affixed the notice, there was no evidence of any independent local person having been associated with the identification of the place of business of…

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-15(1)., HYDERABAD vs. SRIDHAR REDDY JAGAN NAGARI SATYA., HYDERABAD

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

ITA 1347/HYD/2017[2012-13]Status: DisposedITAT Hyderabad29 Jul 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year:2012-13 Sridhar Reddy Jagan Vs. Dy. C.I.T. Nagari Satya, Circle 15(1) Secunderabad Hyderabad Pan:Adapj3782D (Appellant) (Respondent) Assessment Year:2012-13 A.C.I.T. Vs. Sridhar Reddy Jagan Circle 15(1) Nagari Satya, Hyderabad Secunderabad Pan:Adapj3782D (Appellant) (Respondent) Assessee By: Sri P. Murali Mohan, Ca Revenue By: Sri Rajendra Kumar, Cit(Dr) Date Of Hearing: 08/06/2022 Date Of Pronouncement: 29/07/2022 Order Per R.K. Panda, A.M These Are Cross Appeals. The First One Is Filed By The Assessee & The 2Nd One Is Filed By The Revenue & Are Directed Against The Order Dated 27.3.2017 Cit (A)-7, Hyderabad Relating To The A.Y 2012-13. For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Sri P. Murali Mohan, CAFor Respondent: Sri Rajendra Kumar, CIT(DR)
Section 142(1)Section 143(2)

…tor has signed as the local independent person but such witness cannot be considered to be a local independent person for the purposes of rule 17 of order V of CPC. The Hon’ble Punjab and Haryana High Court in the case of CIT versus Naveen Chander reported in 323 ITR 49 has held that the fixation is required to be done in accordance with the procedure laid down in the Code of Civil Procedure, and where in the report of the inspector/notice server, who claimed to have affixed the notice, there was no evidence of any independent local person having been associated with the identification of the place of business of…

SRIDHAR REDDY JAGAN NAGARI SATYA.,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-15(1)., HYDERABAD.

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

ITA 1248/HYD/2017[A.Y- 2012-13,]Status: DisposedITAT Hyderabad29 Jul 2022

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year:2012-13 Sridhar Reddy Jagan Vs. Dy. C.I.T. Nagari Satya, Circle 15(1) Secunderabad Hyderabad Pan:Adapj3782D (Appellant) (Respondent) Assessment Year:2012-13 A.C.I.T. Vs. Sridhar Reddy Jagan Circle 15(1) Nagari Satya, Hyderabad Secunderabad Pan:Adapj3782D (Appellant) (Respondent) Assessee By: Sri P. Murali Mohan, Ca Revenue By: Sri Rajendra Kumar, Cit(Dr) Date Of Hearing: 08/06/2022 Date Of Pronouncement: 29/07/2022 Order Per R.K. Panda, A.M These Are Cross Appeals. The First One Is Filed By The Assessee & The 2Nd One Is Filed By The Revenue & Are Directed Against The Order Dated 27.3.2017 Cit (A)-7, Hyderabad Relating To The A.Y 2012-13. For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Sri P. Murali Mohan, CAFor Respondent: Sri Rajendra Kumar, CIT(DR)
Section 142(1)Section 143(2)

…tor has signed as the local independent person but such witness cannot be considered to be a local independent person for the purposes of rule 17 of order V of CPC. The Hon’ble Punjab and Haryana High Court in the case of CIT versus Naveen Chander reported in 323 ITR 49 has held that the fixation is required to be done in accordance with the procedure laid down in the Code of Civil Procedure, and where in the report of the inspector/notice server, who claimed to have affixed the notice, there was no evidence of any independent local person having been associated with the identification of the place of business of…

BANSAL RICE TRADERS,SANGRUR vs. ITO-WARD, SANGRUR

In the result, appeal of the assessee is allowed

ITA 90/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh31 Jan 2022AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Sr. DR
Section 144Section 148

…me Tax V/s Chetan Gupta 62 taxmann.com 249 DEL-HC • Shri Rathi Steel Ltd. V/s Assistant Commissioner of Income Tax 104 taxmann.com 400 DEL- TRIB • Charan Singh V/s Income Tax Officer ITA NO.906/ASR/2018 ASR-TRIB • Commissioner of Income Tax V/s Naveen Chander 323 ITR 49 P&H-HC • Monika Rani V/s The Income Tax Officer ITA NO.582/CHD/2019 CHD-TRIB • Gaurav Joshi V/s The Income Tax Officer 55 CCH 83 JAL-TRIB • Commissioner of Income Tax V/s Atlas Cycle Industries 180 ITR 319 P&H-HC • Sagar Enterprises V/s Assistant Commissioner of Income Tax 257 ITR 335 GUJ-HC • Prabha Goyal V/s The Income Tax Officer ITA NO.1139/CH…

SHRI SANJEEV PATNI,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-3(1), INDORE

In the result appeal of the assessee is allowed

ITA 62/IND/2018[2009-10]Status: DisposedITAT Indore01 Sept 2021AY 2009-10

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2009-10 Sanjeev Patni Indore Pan:Aftpp6237Q : Appellant

Section 10Section 139Section 143Section 144Section 147Section 69

…are of the view that the Notice by affixture needs to be done in accordance with procedure laid down in by Order V, rule 17-20 of CPC. Our observations are also supported by the ratio laid down in the following judicial pronouncements: Naveen Chande [2010] 323 ITR 49 (Punjab & Haryana); Kishan Chand [2010] 328 ITR 173 (PUNJ. & HAR); CIT v. Shital Prasad Kharag Prasad[2006] 280 ITR 541/[2005] 147 Taxman 441; and RAM SINGH MATHUR [2007] 112 TTJ 989 (DELHI) (ITAT Delhi Bench). 10. We further find that this Tribunal vide order dated 20.5.2021 in the case of M/s. Swastik Coal Corporation P. Ltd., Indore in ITA No.…

DEPUTY COMMISSIONER OF INCOME TAX-3 (1), INDORE vs. SHRI SANJEEV PATNI, INDORE

In the result appeal of the assessee is allowed

ITA 189/IND/2018[2009-10]Status: DisposedITAT Indore01 Sept 2021AY 2009-10

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2009-10 Sanjeev Patni Indore Pan:Aftpp6237Q : Appellant

Section 10Section 139Section 143Section 144Section 147Section 69

…are of the view that the Notice by affixture needs to be done in accordance with procedure laid down in by Order V, rule 17-20 of CPC. Our observations are also supported by the ratio laid down in the following judicial pronouncements: Naveen Chande [2010] 323 ITR 49 (Punjab & Haryana); Kishan Chand [2010] 328 ITR 173 (PUNJ. & HAR); CIT v. Shital Prasad Kharag Prasad[2006] 280 ITR 541/[2005] 147 Taxman 441; and RAM SINGH MATHUR [2007] 112 TTJ 989 (DELHI) (ITAT Delhi Bench). 10. We further find that this Tribunal vide order dated 20.5.2021 in the case of M/s. Swastik Coal Corporation P. Ltd., Indore in ITA No.…

SIMAR KAUR,KURUKSHETRA vs. ACIT, CIRCLE, KURUKSHETRA

In the result, the appeal of the assessee is allowed

ITA 220/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh25 May 2021AY 2010-11
For Appellant: Shri Sudhir SehgalFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 147Section 148Section 282

…hri Rathi Steel Ltd. V/s Assistant Commissioner of Income Tax 104 taxmann.com 400 Del-Trib. (Pages 9-14 of the Jug Set) Charan Singh V/S Ito Ward- Bhiwadi Of The ITAT, Jaipur Bench Ita No. 906/JP/2018 (Pages 1-8 of the Jug Set) CIT Vs. Naveen Chander (P&H HC) 323 ITR 49 S Wg. Cdr. Sucha Singh Vs. Ito As Reported in Ita No. 1605/Del/2012 Moreover, the contention of the AO, in Para 6 (Page 3) of his order, that since the Assessee attended the assessment proceedings and filed a return u / s 148 of the Act, the service of notice can be assumed to have been made is wrong and is against the facts of the case. Ld. AO h…

SH. SHAMBHU KUMAR,LUDHIANA vs. ACIT, LUDHIANA

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

ITA 957/CHANDI/2017[2000-01]Status: DisposedITAT Chandigarh27 Feb 2020AY 2000-01

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 957/Chd/2017 "नधा"रण वष" / Assessment Year : 2000-01 Shri Shambhu Kumar, Vs. The Acit, Circle-V, Prop.M/S Jindal Alloys, Ludhiana बनाम Kanganwal Road, Vpo Juugiana, Ludhiana "थायीलेखासं./Pan No: Aihpk8666P अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Geetinder Mann, JCIT
Section 147Section 148

…y Badani V/s by. Commissioner of Income Tax 35 ITR (Trib) 536 MUM-TRIB 6. Commissioner of Income Tax Vs. Ramendra Nath Ghosh 82 ITR 888 (SC) 7. Commissioner of Income Tax V/s Kishan Chand 328 ITR 173 P&H-HC 8. Commissioner of Income Tax V/s Naveen Chander 323 ITR 49 P&H-High Court 9. Chandra Agencies vs ITO 89 ITD 1 Delhi-TRIB 10. A K Kochandi Vs Agricultural Income Tax Officer 110 ITR 405 KER-HC 11. Kunj Bihari V/s Income Tax Officer 139 ITR 73 P&H-HC 12. Wg. Cdr. Sucha Singh V/s Income Tax Officer ITA NO.1605/DEL/2012, ITAT, Delhi Bench at New Delhi ITA Nos. 957 & 1007/Chd/2017 & 1492/Chd/2017 Shri Sha…

DCIT, C-3, LUDHIANA vs. SH. SHAMBHU KUMAR, JUGIANA

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

ITA 1492/CHANDI/2017[2000-01]Status: DisposedITAT Chandigarh27 Feb 2020AY 2000-01

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 957/Chd/2017 "नधा"रण वष" / Assessment Year : 2000-01 Shri Shambhu Kumar, Vs. The Acit, Circle-V, Prop.M/S Jindal Alloys, Ludhiana बनाम Kanganwal Road, Vpo Juugiana, Ludhiana "थायीलेखासं./Pan No: Aihpk8666P अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Geetinder Mann, JCIT
Section 147Section 148

…y Badani V/s by. Commissioner of Income Tax 35 ITR (Trib) 536 MUM-TRIB 6. Commissioner of Income Tax Vs. Ramendra Nath Ghosh 82 ITR 888 (SC) 7. Commissioner of Income Tax V/s Kishan Chand 328 ITR 173 P&H-HC 8. Commissioner of Income Tax V/s Naveen Chander 323 ITR 49 P&H-High Court 9. Chandra Agencies vs ITO 89 ITD 1 Delhi-TRIB 10. A K Kochandi Vs Agricultural Income Tax Officer 110 ITR 405 KER-HC 11. Kunj Bihari V/s Income Tax Officer 139 ITR 73 P&H-HC 12. Wg. Cdr. Sucha Singh V/s Income Tax Officer ITA NO.1605/DEL/2012, ITAT, Delhi Bench at New Delhi ITA Nos. 957 & 1007/Chd/2017 & 1492/Chd/2017 Shri Sha…

DCIT, C-5, LUDHIANA vs. SHRI SHAMBHU KUMAR, LUDHIANA

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

ITA 1007/CHANDI/2017[2000-01]Status: DisposedITAT Chandigarh27 Feb 2020AY 2000-01

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 957/Chd/2017 "नधा"रण वष" / Assessment Year : 2000-01 Shri Shambhu Kumar, Vs. The Acit, Circle-V, Prop.M/S Jindal Alloys, Ludhiana बनाम Kanganwal Road, Vpo Juugiana, Ludhiana "थायीलेखासं./Pan No: Aihpk8666P अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Geetinder Mann, JCIT
Section 147Section 148

…y Badani V/s by. Commissioner of Income Tax 35 ITR (Trib) 536 MUM-TRIB 6. Commissioner of Income Tax Vs. Ramendra Nath Ghosh 82 ITR 888 (SC) 7. Commissioner of Income Tax V/s Kishan Chand 328 ITR 173 P&H-HC 8. Commissioner of Income Tax V/s Naveen Chander 323 ITR 49 P&H-High Court 9. Chandra Agencies vs ITO 89 ITD 1 Delhi-TRIB 10. A K Kochandi Vs Agricultural Income Tax Officer 110 ITR 405 KER-HC 11. Kunj Bihari V/s Income Tax Officer 139 ITR 73 P&H-HC 12. Wg. Cdr. Sucha Singh V/s Income Tax Officer ITA NO.1605/DEL/2012, ITAT, Delhi Bench at New Delhi ITA Nos. 957 & 1007/Chd/2017 & 1492/Chd/2017 Shri Sha…

ERRAMILLI GURUNADHA SASTRY,,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeals of the assessee are allowed

ITA 425/VIZ/2018[2008-09]Status: DisposedITAT Visakhapatnam26 Sept 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.424 & 425/Viz/2018 (ननधधारण वर्ा/Assessment Year : 2007-08 & 2008-09 Respectively) Erramilli Gurunadha Sastry Vs. Income Tax Officer D.No.50-97-3 Ward-3(2) Seethammadhara Visakhapatnam Visakhapatnam [Pan : Aacpe5039M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Gvn Hari, Ar प्रत्यधथी की ओर से / Respondent By : Smt Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 28.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30.09.2019 आदेश /O R D E R

For Appellant: Shri GVN Hari, ARFor Respondent: Smt Suman Malik, DR
Section 142(1)Section 144Section 148Section 50C

…nformation shows that there was no independent local person as witness and there is no evidence identifying the place as belonging to the assessee before such affixture. The Hon’ble Punjab & Haryana High Court in the case of CIT Vs. Naveen Chander reported in 323 ITR 49 held that fixation is required to be recorded in accordance with the procedure laid down in the Code of Civil Procedure and where in the report of the inspector or notice server, who claimed to 10 I.T.A. No.424 & 425/Viz/2018, A.Y.2007-08 and 2008-09 Erramilli Gurunadha Sastry, Visakhapatnam have affixed the notice, there was no evidence of any in…

ERRAMILLI GURUNADHA SASTRY,,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(2), , VISAKHAPATNAM

In the result, appeals of the assessee are allowed

ITA 424/VIZ/2018[2007-08]Status: DisposedITAT Visakhapatnam26 Sept 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.424 & 425/Viz/2018 (ननधधारण वर्ा/Assessment Year : 2007-08 & 2008-09 Respectively) Erramilli Gurunadha Sastry Vs. Income Tax Officer D.No.50-97-3 Ward-3(2) Seethammadhara Visakhapatnam Visakhapatnam [Pan : Aacpe5039M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Gvn Hari, Ar प्रत्यधथी की ओर से / Respondent By : Smt Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 28.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30.09.2019 आदेश /O R D E R

For Appellant: Shri GVN Hari, ARFor Respondent: Smt Suman Malik, DR
Section 142(1)Section 144Section 148Section 50C

…nformation shows that there was no independent local person as witness and there is no evidence identifying the place as belonging to the assessee before such affixture. The Hon’ble Punjab & Haryana High Court in the case of CIT Vs. Naveen Chander reported in 323 ITR 49 held that fixation is required to be recorded in accordance with the procedure laid down in the Code of Civil Procedure and where in the report of the inspector or notice server, who claimed to 10 I.T.A. No.424 & 425/Viz/2018, A.Y.2007-08 and 2008-09 Erramilli Gurunadha Sastry, Visakhapatnam have affixed the notice, there was no evidence of any in…

SHEETAL INFOSERVICES PVT. LTD,NEW DELHI vs. ITO WARD-23(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 4604/DEL/2019[2015-16]Status: DisposedITAT Delhi22 Jul 2019AY 2015-16

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 4604/Del/2019 : Asstt. Year : 2015-16 Sheetal Infoservices Pvt. Ltd., Vs Income Tax Officer, L-7A(Lgf), South Extension, Ward-23(2), Part-2, New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aamcs0742A Assessee By : Sh. Raj Kumar Gupta, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 22.07.2019

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 131Section 143(3)Section 147Section 150(1)Section 68

…as per settled law in various authorities including in following cases:- Wg. CDR Sucha Singh order Dtd.11.04.17 (Delhi ITAT) Kohli Brothers Vs. ITO 44 SOT 33 (Luck.) (URO) CIT Vs. Dewan Kraft System Pvt. Ltd. 165 taxmann 139 (Delhi HC) CIT Vs. Naveen Chander 323 ITR 49 (P&H) 2. That under the facts and circumstances Ld. CIT(A) exceeded his jurisdiction in giving directions u/s.150(1) of the I.T. Act in Para-4.5 of the CIT(A) order for examining the case of assessed for A.Y.2014-15 and A.Y.2016-17 u/s.147/148 and in giving other related directions on this issue, which directions, needs to be ex-punched and delete…

SHUBHANI ENGINEERING & CONSULTANTS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the Appeal filed by the Assessee stands allowed

ITA 1431/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarshubhani Engineering & Vs. Ito, Ward 8(3), Consultants Pvt. Ltd. New Delhi Wb-12B, Gali No. 1, School Block Shakarpur, Delhi – 110 092

Section 142(1)Section 143(2)Section 143(3)Section 144

…ave exercised its discretion in favour of the assessee in view of the adequate alternative remedy they had. - (Note: the case was decided in favour of assessee) b) Hon’ble Punjab and Haryana High Court in the case of CIT vs. Naveen Chander reported in [2010] 323 ITR 49 (P&H) has dealt with similar and identical issue and hence, by referring the Order V, Rule 20 of the Code of Civil Procedure decided the Appeal in favour of the assessee. The relevant portion of the judgment is as under:- “2. The basic controversy raised is as to whether the assessee-respondent was served under section 158BD of the Act at his las…

WG. CDR. SUCHA SINGH,NEW DELHI vs. ITO, NEW DELHI

The appeal of the assessee stands allowed

ITA 1605/DEL/2012[2008-09]Status: DisposedITAT Delhi11 Apr 2017AY 2008-09

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

Section 143Section 144

…has signed as the local independent person but such witness cannot be considered to be a local independent person for the purposes of rule 17 of order V of CPC. The Hon’ble Punjab and Haryana High Court in the case of CIT versus Naveen Chander reported in 323 ITR 49 has held that the fixation is required to be done in accordance with the procedure laid down in the Code of Civil Procedure, and where in the report of the inspector/notice server, who claimed to have affixed the notice, there was no evidence of any independent local person having been associated with the identification of the place of business…

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