CIT v. Pentafour

418 ITR 427High Court2019#4945 most cited

What is CIT v. Pentafour authority for?

Failure by the Assessing Officer (AO) to dispose of objections filed by the assessee against the reopening of assessment under Section 147 of the Income-tax Act, 1961, renders the reassessment order invalid and affects the AO's jurisdiction.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2026.

Also referred to as

CIT v. Pentafour · 418 ITR 427 · Section 147 · reopening of assessment · objections · disposal of objections · AO jurisdiction · GKN Driveshafts

Sections most often in play

Section 147Section 148Section 143(3)Section 68Section 10(1)Section 142(1)Section 143(2)Section 144

Issues it is cited on

kelvinatorsection 194achange of opinionreason to believereopening of assessmentspeaking orderliable to taxcommissioner (appeals)section 194income-tax officernotice under section 148reassessment proceedings

Judgments citing CIT v. Pentafour

ACIT, CIRCLE-19(1), NEW DELHI vs. OXY HOMEZ PROMOTERS PVT LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 7246/DEL/2025[2012-13]Status: DisposedITAT Delhi08 Apr 2026AY 2012-13

Bench: Sh. M Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 Acit, Circle-19(1), Vs. Oxy Homez Promoters Pvt. C.R. Building, I.P. Estate, Ltd. 117, Shreshtha Vihar New Delhi New Delhi 110092 Pan No. Aakcs6020P (Appellant) (Respondent)

Section 143(3)Section 147Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SH. M BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2012-13 ACIT, CIRCLE-19(1), Vs. Oxy Homez Promoters Pvt. C.R. BUILDING, I.P. ESTATE, Ltd. 117, Shreshtha Vihar New Delhi New Delhi 110092 Pan no. AAKCS6020P (APPELLANT) (RESPONDENT) Appellant by Sh. Om Prakash Sr.DR Respondent by Ms. Kanika Jain, Adv. Date of hearing: 11/03/2026 Date of Pronouncement: 08/04/2026 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal by the revenue is directed against the order of the Commissioner of Income Tax, appe…

INCOME TAX OFFICER, WARD-62(1), DELHI vs. RAJESH GUPTA, DELHI

Appeal is dismissed

ITA 4250/DEL/2025[2012]Status: DisposedITAT Delhi25 Nov 2025

Bench: Shri Satbeer Singh Godara & Shri S. Rifaru Rahmanassessment Year: 2012-13 Vs. Sh. Rajesh Gupta, Income Tax Officer, Ward-62(1), 52, Anand Vihar, Delhi Pitampura, North West, Delhi Pan: Aanpg5093Q (Appellant) (Respondent) Assessee By Sh. Sarthak Gupta, Ar Department By Sh. Jitender Singh, Cit(Dr)

Section 143(3)Section 147Section 148

…guments he placed reliance on following decisions:- i. Ferrous Infrastructure P. Ltd. vs DCIT, 2015 (5) TMI 871 (Delhi HC); ii. KSS Petron P Ltd. vs ACIT 2016 (10) TMI 1112 (Bom) 3 | P a g e iii. CIT vs. M/s. Pentafour Software Employee’s Welfare Foundation, 418 ITR 427 (Madras); iv. ITO (Exemption) vs ICFAI University Dehradun, 2019 (5) TMI 1389 (ITAT Del); and v. Shri S Subash Chand Nahar vs DCIT, 2023 (11) TMI 7 (SC). 5. We have heard the submissions made by rival sides and have examined the orders of authorities below. We have also considered the decisions on which rival sides have placed reliance. The solit…

LAGGISETTY MANOHAR KARTHIK,CHENNAI vs. ITO NON CORPORATE WARD 15(2), CHENNAI

In the result the appeal of the assessee is allowed

ITA 746/CHNY/2025[2012-13]Status: DisposedITAT Chennai21 Aug 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 746/Chny/2025 िनधा$रण वष$ / Assessment Year: 2012-13

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 147Section 54Section 80C

…orporate Circle 1(1), Chennai, reported in 401 ITR 215. (b) Commissioner of Income Tax, Chennai v. Janak Shantilal Mehta, reported in 124 taxmann.com 516. (c) Commissioner of Income-tax, Chennai v. Pentafour Software Employees, Welfare Foundation, reported in 418 ITR 427. 19. Furthermore, the Ld.AR also placed reliance upon the decision of this Co- ordinate Bench in the case of M/s.IDFC First Bank Ltd. v. The PCIT / ACIT, Corporate Cirlce1(1), Chennai in ITA Nos.1170 & 1171/Chny/2024, wherein this Tribunal after taking into consideration the aforesaid decisions of the Hon'ble Madras High Court and under identical…

PAPPU JAISWAL,JAIPUR vs. INCOME TAX OFFICER WARD 2(2), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 281/JPR/2025[2012-13]Status: DisposedITAT Jaipur24 Apr 2025AY 2012-13

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

For Appellant: Sh. S. B. Natani, C.AFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 144Section 147Section 148Section 68Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 281/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Sh. Pappu Jaiswal ITO, Vs. Plot No. B-60 A, Mitra Vihar Ward 2(2), Colony Panchawala, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGOPJ9097Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. B. Natani, C.A jktLo dh vksj ls@ Revenue b…

ITO WARD - 2, KARNAL vs. HARDEEP SINGH, KARNAL

In the result, appeal of the Revenue and cross objections by the assessee are dismissed

ITA 1152/DEL/2020[2011-12]Status: DisposedITAT Delhi27 Dec 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1152/िद"ी/2020(िन.व. 2011-12) Income Tax Officer, ...... अपीलाथ"/Appellant Ward-2, Karnal, Haryana 132001 बनाम Vs. Hardeep Singh, S/O Jaswant Singh, Vill. Kutail, Po Darar, Karnal, Haryana 132001 ..... "ितवादी/Respondent Pan: Exups 8061 N Co No. 150/Del/2023 (A.Y.2011-12) In Ita No. 1152/Del/2020 Hardeep Singh, S/O Jaswant Singh, Vill. Kutail, Po Darar, Karnal, Haryana 132001 ...... अपीलाथ"/Appellant Pan: Exups 8061 N बनाम Vs. Income Tax Officer, ..... "ितवादी/Respondent Ward-2, Karnal, Haryana 132001 Assessee By : S/Shri Ved Jain, Aman Garg, Advocates & Ms. Uma Upadhyay, Chartered Accountant Department By: Shri Vivek Kumar Upadhyay, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 13/12/2024 घोषणा क" ितिथ/ Date Of Pronouncement : : 27/12/2024

For Appellant: S/Shri Ved Jain, Aman Garg, Advocates &For Respondent: Shri Vivek Kumar Upadhyay, Sr. DR
Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण िद"ी पीठ “बी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी एस "रफौर रहमान, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.1152/िद"ी/2020(िन.व. 2011-12) Income Tax Officer, ...... अपीलाथ"/Appellant Ward-2, Karnal, Haryana 132001 बनाम Vs. Hardeep Singh, S/o Jaswant Singh, Vill. Kutail, PO Darar, Karnal, Haryana 132001 ..... "ितवादी/Respondent PAN: EXUPS 8061 N CO No. 150/DEL/2023 (A.Y.2011-12) In ITA No. 1152/DEL/2020 Hardeep Singh, S/o Jaswant Singh, Vill. Kutail, PO Darar, Kar…

IDFC FIRST BANK LTD.,,CHENNAI vs. ACIT, CC-1(1),, CHENNAI

In the result, both appeals filed by the assessee are allowed

ITA 1171/CHNY/2024[2016-17]Status: DisposedITAT Chennai09 Oct 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1170 & 1171/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 V. M/S. Idfc First Bank Ltd., The Pcit / Acit, [Earlier Known As Idfc Bank Ltd.], Corporate Cirlce-1(1), Krm Tower, 7Th Floor, No.1, Chennai. Harrington Road, Chetpet, Chennai. [Pan: Aadci 6523 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Percy Pardiwalla, Sr. AdvFor Respondent: Mr. R. Clement Ramesh –
Section 147Section 148Section 263

…Bank Ltd. :: 5 :: Hon’ble Supreme Court in M/s. GKN Driveshafts (India) Ltd., and also the decision of the various High Courts including the Hon’ble Madras High Court in the case of CIT v. Pentafour Software Employees' Welfare Foundation reported in [2019] 418 ITR 427 (Mad) and also in the case of CIT v. Janak Shantilal Mehta in Tax Case Appeal No.273 of 2020 order dated 16.12.2020, wherein, the Hon’ble Madras High Court held that the violation of the procedure laid down by the Hon’ble Supreme Court in the case of M/s. GKN Driveshafts (India) Ltd., would go to the root of the matter and thereby, affecting the…

IDFC FIRST BANK LTD.,CHENNAI vs. PCIT-1, , CHENNAI

In the result, both appeals filed by the assessee are allowed

ITA 1170/CHNY/2024[2016-17]Status: DisposedITAT Chennai09 Oct 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1170 & 1171/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 V. M/S. Idfc First Bank Ltd., The Pcit / Acit, [Earlier Known As Idfc Bank Ltd.], Corporate Cirlce-1(1), Krm Tower, 7Th Floor, No.1, Chennai. Harrington Road, Chetpet, Chennai. [Pan: Aadci 6523 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Percy Pardiwalla, Sr. AdvFor Respondent: Mr. R. Clement Ramesh –
Section 147Section 148Section 263

…Bank Ltd. :: 5 :: Hon’ble Supreme Court in M/s. GKN Driveshafts (India) Ltd., and also the decision of the various High Courts including the Hon’ble Madras High Court in the case of CIT v. Pentafour Software Employees' Welfare Foundation reported in [2019] 418 ITR 427 (Mad) and also in the case of CIT v. Janak Shantilal Mehta in Tax Case Appeal No.273 of 2020 order dated 16.12.2020, wherein, the Hon’ble Madras High Court held that the violation of the procedure laid down by the Hon’ble Supreme Court in the case of M/s. GKN Driveshafts (India) Ltd., would go to the root of the matter and thereby, affecting the…

P.SUDARSHAN,,`VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-1(2), , VISAKHAPTNAM

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

ITA 53/VIZ/2020[2007-08]Status: DisposedITAT Visakhapatnam16 Feb 2023AY 2007-08

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.53/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2007-08) P.Sudarshan Vs. Income Tax Officer 33-12-35, Devangula Veedhi Ward-1(2) Allipuram Direct Taxes Building Visakhapatnam Visakhapatnam [Pan : Ahwpp6272G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Sanjeevarao, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing 31.01.2023 : घोर्णध की तधरीख/Date Of Pronouncement : 16.02.2023

For Appellant: Shri C.Sanjeevarao, ARFor Respondent: Shri ON Hari Prasada Rao, DR
Section 142(1)Section 143(3)Section 147Section 148Section 263

…Such reopening tantamount to ‘change of opinion’ on same set of facts of the case. Therefore, the change of opinion is bad in law in light of the judgement of Hon’ble High Court of Madras in re. CIT Vs. Pentafour Software Employees’ Welfare Association [2019) 418 ITR 427] followed by the judgement of Hon’ble Supreme Court in re CIT, Delhi vs. Kelvinator of India Ltd. reported in [2010) 320 ITR 561]. 2. That the learned CIT(A)-1 not justified in granting partly relief though the appellant had adduced the evidences and explained the source of investment in the property. 3. That the learned CIT(A)-1 is not justified…

C.SELVARAJ,COIMBATORE vs. ACIT, COIMBATORE

In the result, both the appeals filed by the assessee are allowed

ITA 957/CHNY/2017[2006-07]Status: DisposedITAT Chennai08 Dec 2021AY 2006-07

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 957/Chny/2017 & 955/Chny/2017 िनधा"रण वष"/Assessment Year: 2006-07 Shri C. Selvaraj, The Assistant Commissioner Of 42, Sriram Avenue, Vs. Income Tax (Osd), Pappanaickenpalayam, Corporate Range – 1, Coimbatore 641 037. Chennai. [Pan:Anbps6371C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Anand, Advocate ""थ" की ओर से/Respondent By Ms. R. Anita, Addl. Cit : सुनवाई की तारीख/ Date Of Hearing : 22.09.2021 घोषणा की तारीख /Date Of Pronouncement 08.12.2021 : आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Coimbatore Both Dated 30.01.2017 Relevant To The Assessment Year 2006-07 Challenging Jurisdiction Of The Assessing Officer In Passing Order Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 [“Act” In Short] & Confirmation Of Levy Of Penalty Under Section 271(1)(C) Of The Act.

For Appellant: Shri D. Anand, Advocate
Section 133ASection 143(3)Section 147Section 148Section 271(1)(c)

…iples laid down by the Hon’ble Supreme Court in the case of GKN Driveshafts (India) Ltd. v. ITO (2003) 259 ITR 19(SC). By relying upon the decision of the Hon’ble Jurisdictional High Court in the case of CIT v. Penta Four Software Employees Welfare Foundation 418 ITR 427, the ld. Counsel for the assessee has prayed for quashing the assessment order passed under section 143(3) r.w.s. 147 of the Act. On the other hand, the ld. DR has submitted that the addition made under section 143(3) r.w.s. 4 I.T.A. No.957/Chny/17 & I.T.A. No. 955/Chny/17 147 of the Act was an agreed addition and since the assessee was fully a…

C.SELVARAJ,COIMBATORE vs. ACIT, COIMBATORE

In the result, both the appeals filed by the assessee are allowed

ITA 955/CHNY/2017[2006-07]Status: DisposedITAT Chennai08 Dec 2021AY 2006-07

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 957/Chny/2017 & 955/Chny/2017 िनधा"रण वष"/Assessment Year: 2006-07 Shri C. Selvaraj, The Assistant Commissioner Of 42, Sriram Avenue, Vs. Income Tax (Osd), Pappanaickenpalayam, Corporate Range – 1, Coimbatore 641 037. Chennai. [Pan:Anbps6371C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Anand, Advocate ""थ" की ओर से/Respondent By Ms. R. Anita, Addl. Cit : सुनवाई की तारीख/ Date Of Hearing : 22.09.2021 घोषणा की तारीख /Date Of Pronouncement 08.12.2021 : आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Coimbatore Both Dated 30.01.2017 Relevant To The Assessment Year 2006-07 Challenging Jurisdiction Of The Assessing Officer In Passing Order Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 [“Act” In Short] & Confirmation Of Levy Of Penalty Under Section 271(1)(C) Of The Act.

For Appellant: Shri D. Anand, Advocate
Section 133ASection 143(3)Section 147Section 148Section 271(1)(c)

…iples laid down by the Hon’ble Supreme Court in the case of GKN Driveshafts (India) Ltd. v. ITO (2003) 259 ITR 19(SC). By relying upon the decision of the Hon’ble Jurisdictional High Court in the case of CIT v. Penta Four Software Employees Welfare Foundation 418 ITR 427, the ld. Counsel for the assessee has prayed for quashing the assessment order passed under section 143(3) r.w.s. 147 of the Act. On the other hand, the ld. DR has submitted that the addition made under section 143(3) r.w.s. 4 I.T.A. No.957/Chny/17 & I.T.A. No. 955/Chny/17 147 of the Act was an agreed addition and since the assessee was fully a…

KISHORE H AJMERA (HUF),MUMBAI vs. DCIT CC 2, MUMBAI

In the result, appeals of the assessees are allowed as indicated above

ITA 7371/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 Oct 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…s to the reasons by passing a speaking order the Assessing Officer has no jurisdiction in reopening the assessment. 24. We also observed that subsequently Hon'ble Madras High Court in the case of CIT v. Pentafour software Employees Welfare Foundation [(2019) 418 ITR 427] has held in favour of the assessee on this very aspect while dismissing the revenue’s appeal observing as under: “36. In our considered view, the decision arrived at in the case of Jayanthi Narayanan (supra) reflexes the correct position of law because, the procedure carved out by the Hon'ble Supreme Court in GKN Driveshafts (India) Ltd. (supra)…

KISHORE H AJMERA (HUF),MUMBAI vs. DCIT CC 2, MUMBAI

In the result, appeals of the assessees are allowed as indicated above

ITA 7370/MUM/2019[2011-12]Status: DisposedITAT Mumbai06 Oct 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…s to the reasons by passing a speaking order the Assessing Officer has no jurisdiction in reopening the assessment. 24. We also observed that subsequently Hon'ble Madras High Court in the case of CIT v. Pentafour software Employees Welfare Foundation [(2019) 418 ITR 427] has held in favour of the assessee on this very aspect while dismissing the revenue’s appeal observing as under: “36. In our considered view, the decision arrived at in the case of Jayanthi Narayanan (supra) reflexes the correct position of law because, the procedure carved out by the Hon'ble Supreme Court in GKN Driveshafts (India) Ltd. (supra)…

JASMIN K AJMERA (HUF),MUMBAI vs. DCIT CC 2 (2), MUMBAI

In the result, appeals of the assessees are allowed as indicated above

ITA 7368/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 Oct 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…s to the reasons by passing a speaking order the Assessing Officer has no jurisdiction in reopening the assessment. 24. We also observed that subsequently Hon'ble Madras High Court in the case of CIT v. Pentafour software Employees Welfare Foundation [(2019) 418 ITR 427] has held in favour of the assessee on this very aspect while dismissing the revenue’s appeal observing as under: “36. In our considered view, the decision arrived at in the case of Jayanthi Narayanan (supra) reflexes the correct position of law because, the procedure carved out by the Hon'ble Supreme Court in GKN Driveshafts (India) Ltd. (supra)…

JASMIN K AJMERA (HUF),MUMBAI vs. DCIT CC 2 (2), MUMBAI

In the result, appeals of the assessees are allowed as indicated above

ITA 7367/MUM/2019[2011-12]Status: DisposedITAT Mumbai06 Oct 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…s to the reasons by passing a speaking order the Assessing Officer has no jurisdiction in reopening the assessment. 24. We also observed that subsequently Hon'ble Madras High Court in the case of CIT v. Pentafour software Employees Welfare Foundation [(2019) 418 ITR 427] has held in favour of the assessee on this very aspect while dismissing the revenue’s appeal observing as under: “36. In our considered view, the decision arrived at in the case of Jayanthi Narayanan (supra) reflexes the correct position of law because, the procedure carved out by the Hon'ble Supreme Court in GKN Driveshafts (India) Ltd. (supra)…

JITEN K AJMERA (HUF),MUMBAI vs. DCIT CC 2 (2), MUMBAI

In the result, appeals of the assessees are allowed as indicated above

ITA 7366/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 Oct 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…s to the reasons by passing a speaking order the Assessing Officer has no jurisdiction in reopening the assessment. 24. We also observed that subsequently Hon'ble Madras High Court in the case of CIT v. Pentafour software Employees Welfare Foundation [(2019) 418 ITR 427] has held in favour of the assessee on this very aspect while dismissing the revenue’s appeal observing as under: “36. In our considered view, the decision arrived at in the case of Jayanthi Narayanan (supra) reflexes the correct position of law because, the procedure carved out by the Hon'ble Supreme Court in GKN Driveshafts (India) Ltd. (supra)…

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ITO WARD 1(2), FARIDABAD

ITA 3396/DEL/2019[2009-10]Status: DisposedITAT Delhi24 May 2021AY 2009-10

Bench: Shri N. K. Billaiyaa N D Ms. Suchitra Kamble(Through Video Conferencing)

For Appellant: Shri Kapil Goel, AdvFor Respondent: Ms.Nidhi Srivastava, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 153A

…1 ITA. 3395 /Del/2019 AND ITA 3396 /Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘B’ NEW DELHI ] BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER A N D MS. SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA. No. 3395/DEL/2019 Assessment Year: 2009-10 Duggal Estates Pvt. Ltd., Income Tax Officer, Vs. HN–1140, Nehru Colony, Ward : 1 (2) Faridabad. NH–3, Faridabad, Haryana – 121 001. PIN : AACCD1642A APPELLANT RESPONDENT A N D ITA. No. 3396/DEL/2019 Assessment Year: 2009-10 Duggal & Sons Buildwell Pvt. Ltd., Income Tax Officer, HN–1140, Nehru Colony, Vs. Ward : 1 (2) NH–3, Faridabad,…

DUGGAL ESTATES PVT. LTD.,FARIDABAD vs. ITO WARD 1(2), FARIDABAD

ITA 3395/DEL/2019[2009-10]Status: DisposedITAT Delhi24 May 2021AY 2009-10

Bench: Shri N. K. Billaiyaa N D Ms. Suchitra Kamble(Through Video Conferencing)

For Appellant: Shri Kapil Goel, AdvFor Respondent: Ms.Nidhi Srivastava, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 153A

…1 ITA. 3395 /Del/2019 AND ITA 3396 /Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘B’ NEW DELHI ] BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER A N D MS. SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA. No. 3395/DEL/2019 Assessment Year: 2009-10 Duggal Estates Pvt. Ltd., Income Tax Officer, Vs. HN–1140, Nehru Colony, Ward : 1 (2) Faridabad. NH–3, Faridabad, Haryana – 121 001. PIN : AACCD1642A APPELLANT RESPONDENT A N D ITA. No. 3396/DEL/2019 Assessment Year: 2009-10 Duggal & Sons Buildwell Pvt. Ltd., Income Tax Officer, HN–1140, Nehru Colony, Vs. Ward : 1 (2) NH–3, Faridabad,…

SOURAV JINDAL,FARIDABAD vs. ITO WARD - 2(4), FARIDABAD

In the result, ITA.No.7376/Del

ITA 7378/DEL/2019[2011-12]Status: DisposedITAT Delhi10 Sept 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 142(1)Section 147Section 148

…(Del.), Judgment of Hon’ble Bombay High Court in the case of Fomento Resorts & Hotels Ltd., in Tax Appeal No.63 of 2007 Dated 30.08.2019, Judgment of Hon’ble Madras High Court in the case of CIT vs., M/s. Pentafour Software Employees Welfare Foundation [2019] 418 ITR 427 (Mad.). He has also relied upon Judgment of ITAT, Delhi Bench in the case of Shri Suresh Chandra vs., ITO in ITA.No.3061/Del./2012 Dated 13.03.2015 in which it was held that “it is not open to the A.O. to decide the objections raised against notice under section 148 by 13 ITA.Nos.7372 to 7378/Del./2019 Shri Hanuman Prasad Agarwal, Faridabad & Oth…

GOURAV AGGARWAL,FARIDABAD vs. ITO WARD - 1(3), FARIDABAD

In the result, ITA.No.7376/Del

ITA 7377/DEL/2019[2011-12]Status: DisposedITAT Delhi10 Sept 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 142(1)Section 147Section 148

…(Del.), Judgment of Hon’ble Bombay High Court in the case of Fomento Resorts & Hotels Ltd., in Tax Appeal No.63 of 2007 Dated 30.08.2019, Judgment of Hon’ble Madras High Court in the case of CIT vs., M/s. Pentafour Software Employees Welfare Foundation [2019] 418 ITR 427 (Mad.). He has also relied upon Judgment of ITAT, Delhi Bench in the case of Shri Suresh Chandra vs., ITO in ITA.No.3061/Del./2012 Dated 13.03.2015 in which it was held that “it is not open to the A.O. to decide the objections raised against notice under section 148 by 13 ITA.Nos.7372 to 7378/Del./2019 Shri Hanuman Prasad Agarwal, Faridabad & Oth…

HANUMAN PRASAD AGGARWAL,FARIDABAD vs. ITO WARD - 1(3), FARIDABAD

In the result, ITA.No.7376/Del

ITA 7376/DEL/2019[2011-12]Status: DisposedITAT Delhi10 Sept 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 142(1)Section 147Section 148

…(Del.), Judgment of Hon’ble Bombay High Court in the case of Fomento Resorts & Hotels Ltd., in Tax Appeal No.63 of 2007 Dated 30.08.2019, Judgment of Hon’ble Madras High Court in the case of CIT vs., M/s. Pentafour Software Employees Welfare Foundation [2019] 418 ITR 427 (Mad.). He has also relied upon Judgment of ITAT, Delhi Bench in the case of Shri Suresh Chandra vs., ITO in ITA.No.3061/Del./2012 Dated 13.03.2015 in which it was held that “it is not open to the A.O. to decide the objections raised against notice under section 148 by 13 ITA.Nos.7372 to 7378/Del./2019 Shri Hanuman Prasad Agarwal, Faridabad & Oth…

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