CIT v. Radhey Shyam Bansal

Commissionr of Incomet Ax vs. Alka Bhandari

…tter of appeals to the CIT which held in favour of the assessee. The revenue appeals before ITAT were dismissed. The present appeals were originally disposed of in the common judgment and order of this Court, reported as CIT vs. Radhey Shyam Bansal 2011 337 ITR 217 (DLI). That judgment was apparently set aside to the extent that the Supreme Court wants examination of the limited question as to whether the notices were issued within the period mentioned in para 44 of Calcutta Knitwears (supra). It is evident from the narration of the facts discussed above that the satisfaction note was recorded more t…

The Commissioner of Income Tax vs. Anil Kumar Bansal

Accordingly fail and are dismissed

…98/2010, 279/2010,777/2010,1145/2010,1313/2010 and 1326/2010 Page 6 3. These appeals were originally disposed of by common judgment of this Court reported as CIT vs. Radhey Shyam Bansal 2011 337 ITR 217 (DLI). In that judgment it was held that the satisfaction note in all the cases was recorded and notices were issued beyond the period of limitation. It was held, inter alia, that the satisfaction note recorded in these cases did not accord with the requirements of Section 158BD, applying the decision in CIT vs. Manish Maheshwari (2007) 2…

Commissioner of Income Tax vs. Ashok Kumar & Sons HUF

…tter of appeals to the CIT which held in favour of the assessee. The revenue appeals before ITAT were dismissed. The present appeals were originally disposed of in the common judgment and order of this Court, reported as CIT vs. Radhey Shyam Bansal 2011 337 ITR 217 (DLI). That judgment was apparently set aside to the extent that the Supreme Court wants examination of the limited question as to whether the notices were issued within the period mentioned in para 44 of Calcutta Knitwears (supra). It is evident from the narration of the facts discussed above that the satisfaction note was recorded more t…

Commissioner of Income Tax vs. Alka Bhandari

…tter of appeals to the CIT which held in favour of the assessee. The revenue appeals before ITAT were dismissed. The present appeals were originally disposed of in the common judgment and order of this Court, reported as CIT vs. Radhey Shyam Bansal 2011 337 ITR 217 (DLI). That judgment was apparently set aside to the extent that the Supreme Court wants examination of the limited question as to whether the notices were issued within the period mentioned in para 44 of Calcutta Knitwears (supra). It is evident from the narration of the facts discussed above that the satisfaction note was recorded more t…

Commissioner of Income Tax vs. V.K.Narang HUF

…dinate delay in issuing the notice under Section 158BD to the assessee i.e V.K.Narang HUF. 2. At the outset it needs to be noted that this appeal too is a part of the case heard and decided by a common judgment reported as CITvs. Radhey Shyam Bansal 2011 337 ITR 217 (DLI). On that occasion the Court had accepted assessee’s contention that in the circumstances of the case, the 2015:DHC:115-DB ITA 1064/2009 Page 2 notice under Section 158BD was unsustainable. The mat…

The Commissioner of Income Tax Xiii vs. Manoj Bansal

The appeal is dismissed

…provided as per Annexure-D.” 3. The revenue’s contention on that occasion was that the actual satisfaction had been recorded on the file by the assessing officer of Manoj Aggarwal on 29.8.2002. This Court in para 24 of its judgment (reported as 2011 337 ITR 217) recorded in this regard as follows : “The last plank of submission of learned counsel appearing for the revenue was a note that was recorded by the assessing 2015:DHC:74-DB ITA Nos.578/2008, 582/2008 & 583/2008 Page 4 officer of the Manoj Aggarwal on the date of assessment. It is contended by Ms. Prem Lata Bansal, learned senior cou…