CIT v. Qatalys Software Technologies Ltd.

308 ITR 249High Court2009#2979 most cited

What is CIT v. Qatalys Software Technologies Ltd. authority for?

Reassessment proceedings under Section 147/148 are invalid if the time for issuing a notice under Section 143(2) for regular assessment has not yet expired.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Qatalys Software Technologies Ltd. · Section 143(2) · Section 147 · Section 148 · reassessment proceedings · notice · regular assessment · invalid reassessment · time limit

Sections most often in play

Section 143(3)Section 147Section 148Section 142(1)Section 143(2)Section 139Section 11Section 120

Issues it is cited on

section 145(1)section 237section 211section 10(1)section 42section 145(2)section 139(4)project completion methodsection 43cjdatrcpercentage completion method

Judgments citing CIT v. Qatalys Software Technologies Ltd.

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeal of the assessee for AY 2017-18 is allowed

ITA 1670/CHNY/2024[2018-19]Status: DisposedITAT Chennai21 Jan 2026AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, Vs. The Income Tax Officer, 5, S V Illam, Mohanapuri Lake View Exemption Ward 4, Street, Adambakkam, Chennai. Chennai 600 088. [Pan: Aaatc5967A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 28.10.2025 घोषणा की तारीख /Date Of Pronouncement : 21.01.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2014-15, 2015-16, 2017-18 & 2018-19. 2. Since, The Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To 2

For Appellant: Shri G. Baskar, Advocate &For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 11Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(15)

…ubmits that on an identical issue by 47 I.T.A. Nos.1667 to 1670/Chny/24 following the above decision in the case of K.M. Pachaiappan (supra), the Hon’ble High Court of Madras dismissed Revenue’s appeal in the case of CIT v. Qatalys Software Technologies Ltd. 308 ITR 249 (Mad) placed at page 97 of the paper book. 55. The ld. DR Ms. Gouthami Manivasagam, JCIT referred to the written submissions dated 01.05.2025 and relied on the same. She supported the orders of the ld. CIT(A) and prayed to dismiss the legal ground raised by the assessee. 56. Heard both the parties and perused the material available on record. W…

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-4,, CHENNAI

ITA 1667/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Jan 2026AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, 5, S V Illam, Mohanapuri Lake View Street, Adambakkam, Chennai 600 088. [Pan: Aaatc5967A] (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Appellant By Vs. The Income Tax Officer, Exemption Ward 4, Chennai. (प्रत्यर्थी/Respondent) Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate Ms. Gouthami Manivasagam, Jcit 28.10.2025 21.01.2026 : प्रत्यर्थी की ओर से/Respondent By : सुनवाई की तारीख / Date Of Hearing : घोषणा की तारीख / Date Of Pronouncement : आदेश/Order Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Id. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The

Section 11Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(15)

…the Assessing Officer. Further he submits that on an identical issue by following the above decision in the case of K.M. Pachaiappan (supra), the Hon'ble High Court of Madras dismissed Revenue's appeal in the case of CIT v. Qatalys Software Technologies Ltd. 308 ITR 249 (Mad) placed at page 97 of the paper book. 55. The Id. DR Ms. Gouthami Manivasagam, JCIT referred to the written submissions dated 01.05.2025 and relied on the same. She supported the orders of the Id. CIT(A) and prayed to dismiss the legal ground raised by the assessee. 56. Heard both the parties and perused the material available on record. We…

INCOME TAX OFFICER, WARD-1(1)(3), DEHRADUN, AAYKAR BHAWAN, SUBHASH ROAD, DEHRADUN vs. UTTARAKHAND PURV SAINIK KALYAN NIGAM LIMITED, STATION SUB AREA

In the result, appeal of the assessee is allowed

ITA 92/DDN/2024[2015-16]Status: DisposedITAT Dehradun23 Dec 2025AY 2015-16

Bench: Sh. Yogesh Kumar U.S. & Sh. Manish Agarwal

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Amar Pal Singh, JCIT-DR
Section 10Section 139Section 139(1)Section 139(4)Section 143(3)Section 148Section 149Section 617

…turn under Section 148 of the Act because income cannot be said to have escaped assessment when the assessment proceedings are pending. Such is also held by Honourable Madras High court in COMMISSIONER OF INCOME-TAX V QATALYS SOFTWARE TECHNOLOGIES LTD. [2009] 308 ITR 249 (Madras) where in following the decision of the- Honourable High court in COMMISSIONER OF INCOME-TAX v. K. M. PACHAYAPPAN in 304 ITR 264 ( Madras) held that: "7. Applying the principles enunciated in the judgments of the Supreme Court as well as the Delhi High Court, cited supra, the Tribunal is right in coming to a conclusion that no action cou…

URMISH M. UDANI,MUMBAI vs. ACI 10(3), MUMBAI

In the result, appeal of the assessee is allowed

ITA 6144/MUM/2017[2009-10]Status: DisposedITAT Mumbai09 Oct 2025AY 2009-10

Bench: SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER\n&\nSHRI ANIKESH BANERJEE, HON'BLE JUDICIAL MEMBER\nI.T.A. No. 6144/Mum/2017\nAssessment Year: 2009-10\nShri Urmish M. Udani\nRH-12, J-12, Prabhukrupa\nSector-6, Vashi\nNavi Mumbai - 400705\n[PAN: AAGPU5477P]\nअपीलार्थी/ (Appellant)\nAsst. Commissioner of Income\nVs\nTax – 10(3), Mumbai\nप्रत्यर्थी / (Respondent)\nAssessee by : Shri Madhur Agrawal/Shri Fenil Bhatt, A/Rs\nRevenue by: Shri Vivek Perampurna, CIT D/R\nसुनवाई की तारीख/Date

For Appellant: Shri Madhur Agrawal/Shri Fenil Bhatt, A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 139(4)Section 143(2)Section 143(3)Section 147Section 148Section 68

…ttedly the time to issue notice under Section 143(2) of the Act to complete\nthe regular assessment under Section 143(3) of the Act has not expired.\n13. Further, we note that the Hon'ble Madras High Court in CIT v. Qatalys Software Technologies\nLtd., [2009] 308 ITR 249 in identical fact situation dismissed the Revenue's appeal by holding that\nwhere the period of issuing notice under Section 143(2) of the Act has not expired, then reassessment\nnotice under Section 147/148 of the Act was invalid. Nothing has been shown to us as to why the\nview taken by the Hon'ble Madras High Court is required to be differed f…

PAMELA BHARDWAJ,KARNAL vs. ITO, WARD- 3, KARNAL

ITA 2595/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Jul 2025AY 2014-15

Bench: Ms. Madhumita Roy & Khettra Mohan Royassessment Year: 2014-15

Section 143(3)Section 147Section 148Section 151Section 263Section 263(1)

…t in the case of CIT vs. K.M. Pachayappan (supra) and the subsequent Division Bench of P a g e | 6 Pamela Bhardwaj (AY: 2014-15) this Court, in which one of us is a party (Raviraja Pandian, J.) in the case of CIT vs. Qatalys Software Technologies Ltd. (2009) 308 ITR 249 (Mad) has held the issue against the Revenue, by also relying upon the decision in the case of KLM Royal Dutch Airlines vs. Asstt. Director of IT (2007) 208 CTR (Del) 33 : (2007) 292 ITR 49 (Del), in which the Delhi High Court, following the Supreme Court judgments cited supra, considered the scope of the provision of ss. 139 and 147 of the Act a…

SH. SATNAM SINGH,MOHALI vs. ITO, WARD 6(4), MOHALI

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

ITA 334/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh15 Jan 2025AY 2012-13

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

For Appellant: Shri Parikshit Aggarwal, CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 120Section 142(1)Section 144Section 147Section 148Section 69

…the Tribunal so as to warrant interference.” 6. The ld. Counsel for the Assessee also relied on another decision of the Hon’ble Madras High Court in the case of ‘CIT vs Qatalys 282 & 334-Chd-2023 – Satnam Singh, Mohali 8 Software Technologies Ltd.’, [2009] 308 ITR 249 (Mad.), wherein the Hon'ble High Court held as under:- “…The revenue, aggrieved over that portion of the order, filed the present appeal by formulating the following questions of law:- "1. Whether in the facts and circumstances of the case, the Tribunal was right in holding that reassessment proceedings are not valid since the assessing officer…

SH. SATNAM SINGH,MOHALI vs. ITO, WARD 6(1), MOHALI

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

ITA 282/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh15 Jan 2025AY 2012-13

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

For Appellant: Shri Parikshit Aggarwal, CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 120Section 142(1)Section 144Section 147Section 148Section 69

…the Tribunal so as to warrant interference.” 6. The ld. Counsel for the Assessee also relied on another decision of the Hon’ble Madras High Court in the case of ‘CIT vs Qatalys 282 & 334-Chd-2023 – Satnam Singh, Mohali 8 Software Technologies Ltd.’, [2009] 308 ITR 249 (Mad.), wherein the Hon'ble High Court held as under:- “…The revenue, aggrieved over that portion of the order, filed the present appeal by formulating the following questions of law:- "1. Whether in the facts and circumstances of the case, the Tribunal was right in holding that reassessment proceedings are not valid since the assessing officer…

VANASOWRABHA ASSOCIATES,WARANGAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, WARANGAL

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

ITA 439/HYD/2023[2014-2015]Status: DisposedITAT Hyderabad28 Oct 2024AY 2014-2015

Bench: Shri Laliet Kumar & Shri Manjunatha G

For Appellant: Shri Pawan Kumar ChakrapaniFor Respondent: : Shri Ashish Kumar Shukla
Section 133ASection 139(1)Section 139(4)Section 144Section 147Section 148Section 234A

…turn under Section 148 of the Act because income cannot be said to have escaped assessment when the assessment proceedings are pending. Such is also held by Honourable Madras High court in COMMISSIONER OF INCOME-TAX V QATALYS SOFTWARE TECHNOLOGIES LTD. [2009] 308 ITR 249 (Madras) where in following the decision of the- Honourable High court in COMMISSIONER OF INCOME-TAX v. K. M. PACHAYAPPAN in 304 ITR 264 (Madras) held that: "7. Applying the principles enunciated in the judgments of the Supreme Court as well as the Delhi High Court, cited supra, the Tribunal is right in coming to a conclusion that no action could…

SAROJIN SATPATHY,BHUBANESWAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), BHUBANESWARW, BHUBANESWAR

In the result, appeal of the assessee stands allowed

ITA 261/CTK/2024[2017-18]Status: DisposedITAT Cuttack13 Aug 2024AY 2017-18

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2017-18 Sarojini Sarojini Satpathy, Satpathy, At:N At:N- Vs. Asst. Asst. Commissioner Commissioner Of Of 3/455, Irc Village, Po/Ps: 3/455, Irc Village, Po/Ps: Income Income Tax, Tax, Circle Circle-5(1), Nayapalli, Bhubaneswar Nayapalli, Bhubaneswar Bhubaneswar Bhubaneswar Pan/Gir No. No.Asgps 9377 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Adv P.K.Mishra, Adv Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 13/8 8/2024 Date Of Pronouncement : 13/8 /8/2024 O R D E R Per Bench

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri S.C.Mohanty, Sr
Section 124(3)Section 143(2)Section 147Section 148

…u/s.147 of the Act when there is pendency of the return before P a g e 2 | 4 Assessment Year : 2017-18 the Assessing Officer. Ld AR also relied upon the decision of Hon’ble Madras High Court in the case of CIT vs. Qatyalys Software Technologies Ltd., (2009) 308 ITR 249 (Mad), wherein, identical finds have been rendered by the Hon’ble High Court. 5. In reply, ld Sr DR vehemently supported the order of the AO and ld CIT(A). It was the submission that in view of the provisions of section 124(3) of the Act, the assessee having not challenged the reopening within one month before the Assessing Officer, the reopenin…

DCIT, GURUGRAM vs. RAJESH KUMAR, SONEPAT

In the result, cross-appeal filed by the Revenue is dismissed

ITA 82/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Aug 2024AY 2018-19

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra[Assessment Year : 2018-19] Rajesh Kumar, Vs Acit, C/O-Shiva Constructions Co., Central Circle-2, Plot No.69, Sidharth Enclave, Gurgaon. Delhi Road Sonipat, Sonipat, Haryana-131001. Pan-Bkspk2518K Appellant Respondent [Assessment Year : 2018-19] Dcit, Vs Rajesh Kumar, Gurgaon. C/O-Shiva Constructions Co., Plot No.69, Sidharth Enclave, Delhi Road,Sonipat, Haryana-131001. Pan-Bkspk2518K Appellant Respondent Appellant By Shri Umesh Takkar, Ca & Shri Saurabh Nagpal, Ca Respondent By Shri P N Barnwal, Sr.Dr Date Of Hearing 03.07.2024 Date Of Pronouncement 07.08.2024 Order Per Kul Bharat, Jm : These Two Cross-Appeals Filed By The Assessee & The Revenue, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax(Appeals) [“Ld.Cit(A)”]-3, Gurgaon Dated 31.10.2022 For The Assessment Year 2018-19. Both Appeals Of The Assessee & The Revenue Are Heard Together & Are Being Disposed Off By Way Of Common Order For The Sake Of Brevity.

Section 133ASection 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 40Section 41(1)Section 43BSection 68

…ed assessment. The facts of this case are exactly similar to the case of assessee. In this case also notice u/s 148 for reassessment was issued on 05/06/1996 however the return was processed u/s 143(1) on 11/06/1996. 3. CIT v Qatalys Software Technologies Ltd 308 ITR 249 (Madras) "Applying the principles enunciated in the judgments of the Supreme Court as well as the Delhi High Court, cited supra, the Tribunal is right in coming to a conclusion that no action could be initiated under section 147 of the Act, when there is a pendency of the Return before the Assessing Officer. The reasons given by the Tribunal are…

RAJESH KUMAR,SONEPAT vs. ACIT, CENTRAL CIRCLE-2, GURGAON

In the result, cross-appeal filed by the Revenue is dismissed

ITA 61/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Aug 2024AY 2018-19

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra[Assessment Year : 2018-19] Rajesh Kumar, Vs Acit, C/O-Shiva Constructions Co., Central Circle-2, Plot No.69, Sidharth Enclave, Gurgaon. Delhi Road Sonipat, Sonipat, Haryana-131001. Pan-Bkspk2518K Appellant Respondent [Assessment Year : 2018-19] Dcit, Vs Rajesh Kumar, Gurgaon. C/O-Shiva Constructions Co., Plot No.69, Sidharth Enclave, Delhi Road,Sonipat, Haryana-131001. Pan-Bkspk2518K Appellant Respondent Appellant By Shri Umesh Takkar, Ca & Shri Saurabh Nagpal, Ca Respondent By Shri P N Barnwal, Sr.Dr Date Of Hearing 03.07.2024 Date Of Pronouncement 07.08.2024 Order Per Kul Bharat, Jm : These Two Cross-Appeals Filed By The Assessee & The Revenue, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax(Appeals) [“Ld.Cit(A)”]-3, Gurgaon Dated 31.10.2022 For The Assessment Year 2018-19. Both Appeals Of The Assessee & The Revenue Are Heard Together & Are Being Disposed Off By Way Of Common Order For The Sake Of Brevity.

Section 133ASection 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 40Section 41(1)Section 43BSection 68

…ed assessment. The facts of this case are exactly similar to the case of assessee. In this case also notice u/s 148 for reassessment was issued on 05/06/1996 however the return was processed u/s 143(1) on 11/06/1996. 3. CIT v Qatalys Software Technologies Ltd 308 ITR 249 (Madras) "Applying the principles enunciated in the judgments of the Supreme Court as well as the Delhi High Court, cited supra, the Tribunal is right in coming to a conclusion that no action could be initiated under section 147 of the Act, when there is a pendency of the Return before the Assessing Officer. The reasons given by the Tribunal are…

ITO, WD.9(1), KOLKATA vs. M/S MAHARAJ VINCOM PVT. LTD., KOLKATA

ITA 35/KOL/2021[2009-10]Status: DisposedITAT Kolkata15 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.35/Kol/2021 Assessment Year: 2009-10 Ito, Ward-9(1), Kolkata……………….......................…...……………....Appellant Vs. M/S Maharaj Vincom Pvt. Ltd……............…..........................…..…..... Respondent 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] C.O. No.6/Kol/2023 (A/O I.T.A. No.35/Kol/2021) Assessment Year: 2009-10 M/S Maharaj Vincom Pvt. Ltd……............…..........................…....... Cross-Objector 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] Vs Ito, Ward-9(1), Kolkata …………..….......................…...……………....Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Department. Date Of Concluding The Hearing : March 07, 2024 Date Of Pronouncing The Order : May 15, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: This Appeal By The Revenue & Corresponding Cross-Objection By The Assessee Have Been Preferred Against The Order Dated 08.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(1)Section 143(3)Section 147Section 250Section 263

…ion 237 of the Act, action could not have been taken under section 147/148 of the Act. Our answer to the question, therefore, is in the negative, i.e., against the Revenue." c) The Hon’ble Madras High Court in CIT vs. Qatalys Software Technologies Ltd. [2009] 308 ITR 249 (Mad) wherein following the decision of the Hon’ble High Court in CIT vs. K. M. Pachayappan in 304 ITR 264 (Mad) held that: “7. Applying the principles enunciated in the judgments of the Supreme Court as well as the Delhi High Court, cited supra, the Tribunal is right in coming to a conclusion that no action could be initiated under Section 147 o…

UBMC TRUST ASSOCIATION,UDUPI vs. INCOME-TAX OFFICER, EXEMPTIONS WARD-1, MANGALORE

In the result, both the appeals filed by assessee stands allowed on the legal issue raised in the additional ground

ITA 694/BANG/2023[2015-16]Status: DisposedITAT Bangalore08 Apr 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Ravi Shankar .S.V
Section 12ASection 142(1)Section 234ASection 250

…order of assessment passed u/s 143(3) r.w.s 147 dated 26.12.2018 deserves to be quashed. Page 15 of 18 ITA Nos. 693 & 694/Bang/2023 10. Reliance was placed on the following decisions in support of the above arguments. 1. Qatalys Software Technologies [2009] 308 ITR 249 (Mad HC) [Pg. 70 of the common case law paper book]. 2. Vardhaman Holdings Ltd., [2016] 158 ITD 843 (Chandigarh Trib) [Pg. 73 of the common case law paper book]. 3. M/s L T Karle & Co., ITA No.354/Bang/2009, dt:11.02.2011 [Pg. 8i and 84 of the Common case law paper book]. 11. On the contrary, the Ld.DR placed reliance on the observations fo the…

UBMC TRUST ASSOCIATION,UDUPI vs. INCOME-TAX OFFICER, EXEMPTIONS WARD-1, MANGALORE

In the result, both the appeals filed by assessee stands allowed on the legal issue raised in the additional ground

ITA 693/BANG/2023[2014-15]Status: DisposedITAT Bangalore08 Apr 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Ravi Shankar .S.V
Section 12ASection 142(1)Section 234ASection 250

…order of assessment passed u/s 143(3) r.w.s 147 dated 26.12.2018 deserves to be quashed. Page 15 of 18 ITA Nos. 693 & 694/Bang/2023 10. Reliance was placed on the following decisions in support of the above arguments. 1. Qatalys Software Technologies [2009] 308 ITR 249 (Mad HC) [Pg. 70 of the common case law paper book]. 2. Vardhaman Holdings Ltd., [2016] 158 ITD 843 (Chandigarh Trib) [Pg. 73 of the common case law paper book]. 3. M/s L T Karle & Co., ITA No.354/Bang/2009, dt:11.02.2011 [Pg. 8i and 84 of the Common case law paper book]. 11. On the contrary, the Ld.DR placed reliance on the observations fo the…

DCIT, NEW DELHI vs. M/S. SAHARA INDIA POWER CORPORATION LTD., PUNE

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 5067/DEL/2013[2005-06]Status: PendingITAT Delhi28 Apr 2023AY 2005-06

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…on the .judgment of the Hon'ble Delhi High Court in the case of KLM Royal Dutch Airways vs. A.D.I.T. 292 ITR 49 (Del.). Similar view has been taken in the following judgment: C.I.T. Vs TCP Ltd. 323 ITR 346(Mad.). C.I.T. Vs Qatalys Software Technologies Ltd. 308 ITR 249 (Mad.). In the case of C.I.T. Vs TCP Ltd. The Horeble Madras High Court has held as follow: "That the Tribunal was right in holding that notice under section 148 of the Income Tax Act could not be issued for making an assessment under section 147 of the Act, when time limit was 74 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/201…

SAHARA INDIA POWER CORPORATION LTD,PUNE vs. DCIT, NEW DELHI

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 1155/DEL/2009[2004-05]Status: DisposedITAT Delhi28 Apr 2023AY 2004-05

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…on the .judgment of the Hon'ble Delhi High Court in the case of KLM Royal Dutch Airways vs. A.D.I.T. 292 ITR 49 (Del.). Similar view has been taken in the following judgment: C.I.T. Vs TCP Ltd. 323 ITR 346(Mad.). C.I.T. Vs Qatalys Software Technologies Ltd. 308 ITR 249 (Mad.). In the case of C.I.T. Vs TCP Ltd. The Horeble Madras High Court has held as follow: "That the Tribunal was right in holding that notice under section 148 of the Income Tax Act could not be issued for making an assessment under section 147 of the Act, when time limit was 74 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/201…

SAHARA INDIA POWER CORPORATION LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the revenue for the AY 2005-06 in I

ITA 109/PUN/2007[2003-04]Status: DisposedITAT Delhi28 Apr 2023AY 2003-04

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Ajay VohraFor Respondent: Shri Kanv Bali

…on the .judgment of the Hon'ble Delhi High Court in the case of KLM Royal Dutch Airways vs. A.D.I.T. 292 ITR 49 (Del.). Similar view has been taken in the following judgment: C.I.T. Vs TCP Ltd. 323 ITR 346(Mad.). C.I.T. Vs Qatalys Software Technologies Ltd. 308 ITR 249 (Mad.). In the case of C.I.T. Vs TCP Ltd. The Horeble Madras High Court has held as follow: "That the Tribunal was right in holding that notice under section 148 of the Income Tax Act could not be issued for making an assessment under section 147 of the Act, when time limit was 74 AND ITA.1155/Del/2009 & ITA.5067/Del/2013 AND C. O. No. 55/Del/201…

RONAK GEMS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4604/MUM/2018[2016-17]Status: DisposedITAT Mumbai16 Nov 2022AY 2016-17
Section 139Section 142Section 143Section 143(2)Section 143(3)Section 147Section 148Section 156

…tice under 6 M/s. Ronak Gems Pvt. Ltd., Section 143(2) of the Act to complete the regular assessment under Section 143(3) of the Act has not expired. 13. Further, we note that the Hon'ble Madras High Court in CIT v. Qatalys Software Technologies Ltd., [2009] 308 ITR 249 in identical fact situation dismissed the Revenue's appeal by holding that where the period of issuing notice under Section 143(2) of the Act has not expired, then reassessment notice under Section 147/148 of the Act was invalid. Nothing has been shown to us as to why the view taken by the Hon'ble Madras High Court is required to be differed from…

THE ACIT CENT. CIR -5(4) , MUMBAI vs. SHRI NITAN CHHATWAL, MUMBAI

In the result, the both the appeals of the revenue are dismissed

ITA 2244/MUM/2021[2015-16]Status: DisposedITAT Mumbai02 Sept 2022AY 2015-16
Section 132Section 139(1)Section 143(3)Section 153ASection 68

…e Technologies Ltd. (308 ITR 249), the Madras High Court held that reopening is improper when the time limit is available to issue notice (xi) 143(2). As seen from the above, in the case of K M Pachayappan (304 ITR 264) and Qatalys Software Technologies Ltd. (308 ITR 249) Madras HC by placing reliance on the judgment of SC in the case of Rajesh Jhaveri (supra) held that the assessing officer was barred from initiating reassessment proceedings under section 147 when the time for issuance of notice under section 143(2) had not expired. However, taken a different view in the case of ITO v. K M Pachiyappan (311 ITR 3…

ACIT CENT. CIR -5(4) , MUMBAI vs. SHRI NITAN CHHATWAL , MUMBAI

In the result, the both the appeals of the revenue are dismissed

ITA 2243/MUM/2021[2013-14]Status: DisposedITAT Mumbai02 Sept 2022AY 2013-14
Section 132Section 139(1)Section 143(3)Section 153ASection 68

…e Technologies Ltd. (308 ITR 249), the Madras High Court held that reopening is improper when the time limit is available to issue notice (xi) 143(2). As seen from the above, in the case of K M Pachayappan (304 ITR 264) and Qatalys Software Technologies Ltd. (308 ITR 249) Madras HC by placing reliance on the judgment of SC in the case of Rajesh Jhaveri (supra) held that the assessing officer was barred from initiating reassessment proceedings under section 147 when the time for issuance of notice under section 143(2) had not expired. However, taken a different view in the case of ITO v. K M Pachiyappan (311 ITR 3…

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