CIT v. Salarpur Cold Storage (P.) Ltd.

50 Taxmann.com 105High Court2014#1232 most cited

What is CIT v. Salarpur Cold Storage (P.) Ltd. authority for?

An assessment framed under Section 143(3) is invalid if the Assessing Officer fails to issue a notice under Section 143(2) of the Income-tax Act within the specified time period, as the AO lacks jurisdiction, rendering the assessment order non-est.

92

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Also referred to as

Salarpur Cold Storage · CIT v. Salarpur Cold Storage (P.) Ltd. · Section 143(2) notice · Section 143(3) assessment · jurisdiction of Assessing Officer · time limit for notice · invalid assessment order · non-est assessment · absence of notice 143(2) · assessment procedure · Allahabad High Court

Also reported as

228 Taxmann 48

Sections most often in play

Section 143(2)Section 148Section 292BBSection 147Section 143(3)Section 142(1)Section 144Section 144B

Issues it is cited on

section 292bbsection 292bsection 292section 29section 139(4)section 282service of noticesection 54fprincipal commissioner of income-taxreason to believereassessment proceedingsnotice under section 148

Judgments citing CIT v. Salarpur Cold Storage (P.) Ltd.

Arun Kumar Maurya, Lucknow vs. ITO-2(1), Lucknow

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 415/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(2)Section 147Section 50CSection 56Section 56(2)Section 56(2)(vii)Section 69

…of Section 143 after receipt of fresh return submitted by the Assessee in response to notice under Section, the entire procedure adopted for escaped assessment, shall not be valid." 15. In a subsequent judgment in CIT v. Salarpur Cold Storage (P.) Ltd. (2014) 50 Taxmann.com 105 (All) it was held as under: "10. Section 292 BB of the Act was inserted by the Finance Act, 2008 with effect from 1 April 2008. Section 292 BB of the Act provides a deeming fiction. The deeming fiction is to the effect that once the assessee has appeared in any proceeding or cooperated in any enquiry relating to an assessment or reassessme…

Arimilli Rama Krishna, West Godavari Dist vs. ACIT, Circle-1, Rajahmundry

ITA 639/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam18 Mar 2026AY 2014-15

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 194CSection 194JSection 2(22)(e)Section 263

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM "ी रवीश सूद ,"ाियक सद" एवं "ी ओंकारे"र िचदारा लेखा सद" के सम", BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.639/VIZ/2025 (िनधा"रण वष"/ Assessment Year:2014-15) Vs. ACIT, Circle – 1 Arimilli Rama Krishna D.No. 20-175 Income Tax Office Beside AVR & CO. Rice Mill Aayakar Bhavan Velpur, West Godavari District-534222 Veerabhadrapuram Andhra Pradesh Rajahmundry-533105 Andhra Pradesh [PAN: ACAPA9477D] करदाता का…

Sudhir Kumar Singhal, Gurugram, Haryana vs. Income Tax Officer, Ward Dhamtari, Dhamtari

In the result, appeal of the assessee is allowed

ITA 401/RPR/2025[2015-16]Status: DisposedITAT Raipur19 Feb 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.401/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Sudhir Kumar Singhal Flat No.827/4, Urban Estate Sector-4, Grugram (Formerly Known As Gurgaon) Haryana-123 001 Pan: Akxps6012R

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 147Section 148Section 292B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.401/RPR/2025 "नधा"रण वष" / Assessment Year : 2015-16 Sudhir Kumar Singhal Flat No.827/4, Urban Estate Sector-4, Grugram (formerly known as Gurgaon) Haryana-123 001 PAN: AKXPS6012R ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date…

Goal Oriented Trade Link Pvt. Ltd., Kolkata vs. ITO, Ward 2(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2576/KOL/2025[2013-2014]Status: DisposedITAT Kolkata17 Feb 2026AY 2013-2014

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(2)Section 147Section 148Section 14ASection 158Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.2576/Kol/2025 (Assessment Year 2013-2014) Goal Oriented Trade Link Pvt. Ltd., Room No. 310, Kamalalaya Centre, Dharamtala SO 156A, Lenin Sarani, Kolkata - 700013 [PAN: AACCG2660H] ……..…...……………....Appellant vs. Income-tax Officer, Ward-2(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700069 ……..…...…………….... Respondent Appearances by: Assessee represented by : S.K. Tulsiyan, Advocate & Lata Goyal, CA Department represented by : Sandip Sarkar, JCIT,…

Sanghi Textiles Private Limited, Hyderbad vs. ITO., Ward-3(1), Hyderabad

ITA 1311/HYD/2025[2014-15]Status: DisposedITAT Hyderabad07 Jan 2026AY 2014-15

Bench: Us:

Section 139(1)Section 143(2)Section 145Section 147Section 148Section 194ASection 250Section 37(1)

…अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1311/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2014-15) Sanghi Textiles Private VS. Income Tax Officer, Limited, Ward-3(1), Hyderabad. Hyderabad. PAN: AADCS0837P (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri P. Murali Mohan Rao, CA Assessee Represented by राज"वका""त"न"ध"व/ : Dr. Narendra Kumar Naik, CIT-DR & Shri…

Deputy Commissioner of Income Tax, Ghaziabad vs. Mahalakshmi Light House, Hapur

In the result, Cross Objection filed by the Assessee is allowed

ITA 3513/DEL/2024[2015-16]Status: DisposedITAT Delhi05 Dec 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Deputy Commissioner Of Vs. Mahalakshmi Light House, Income Tax 285, Avas Vikas Vihar, Room No. 201, First Floor, Hapur, Uttar Pradesh Cgo Complex, Hapur Chungi, Pan: Aatfm3627N Ghaziabad, Uttar Pradesh Appellant Respondent

Section 147Section 69C

…1 ITA No. 3513 & C.O No. 119 /Del/2024 DCIT Vs. Mahalaxmi Light House IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Deputy Commissioner of Vs. Mahalakshmi Light House, Income Tax 285, Avas Vikas Vihar, Room No. 201, First Floor, Hapur, Uttar Pradesh CGO Complex, Hapur Chungi, PAN: AATFM3627N Ghaziabad, Uttar Pradesh Appellant Respondent C.O No. 119/Del/2024 (in ITA No. 3513/Del/2024) Mahalakshmi Light House, Vs. Deputy Commissioner of 285, AvasVikasVihar, Hapur, Income Tax Ghaziabad,Uttar Pra…

Intact Developers Private Limited, Bangalore vs. DCIT, Central Circle-1(2), Bangalore

ITA 825/BANG/2025[2017-18]Status: DisposedITAT Bangalore24 Nov 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 143(2)Section 144Section 148Section 234ASection 250

…ITA Nos.823 to 824/Bang/2025 Intact Developers Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.823, 824 & 825/Bang/2025 Assessment Years : 2015-16, 2016-17 & 2017-18 Intact Developers Pvt. Ltd. 4th Block, Koramangala Bangalore 560 034 PAN NO: AACCI6719F APPELLANT Vs. DCIT Central Circle 1(2) Bangalore RESPONDENT Appellant by Respondent by Sri Zain Ahmed Khan, A.R. Sri Balusamy N, D.R. Date of Hearing Date of Pronouncement: 03.09.2025 24.11.2025 ORDER PER KESHAV DUBEY, JUDICIAL MEMBER: These ap…

Intact Developers Private Limited, Bangalore vs. DCIT, Central Circle-1(2), Bangalore

ITA 824/BANG/2025[2016-17]Status: DisposedITAT Bangalore24 Nov 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Zain Ahmed Khan, A.RFor Respondent: Sri Balusamy N, D.R
Section 143(2)Section 144Section 148Section 234ASection 250

…ITA Nos.823 to 824/Bang/2025 Intact Developers Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.823, 824 & 825/Bang/2025 Assessment Years : 2015-16, 2016-17 & 2017-18 Intact Developers Pvt. Ltd. 4th Block, Koramangala DCIT Bangalore 560 034 Vs. Central Circle 1(2) Bangalore PAN NO : AACCI6719F APPELLANT RESPONDENT Appellant by : Sri Zain Ahmed Khan, A.R. Respondent by : Sri Balusamy N, D.R. Date of Hearing : 03.09.2025 Date of Pronouncement : 24.11.2025 O R D E R PER KESHAV DUBEY, JUDICI…

Intact Developers Private Limited, Bangalore vs. DCIT, Central Circle-1(2), Bangalore

ITA 823/BANG/2025[2015-16]Status: DisposedITAT Bangalore24 Nov 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Zain Ahmed Khan, A.RFor Respondent: Sri Balusamy N, D.R
Section 143(2)Section 144Section 148Section 234ASection 250

…ITA Nos.823 to 824/Bang/2025 Intact Developers Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.823, 824 & 825/Bang/2025 Assessment Years : 2015-16, 2016-17 & 2017-18 Intact Developers Pvt. Ltd. 4th Block, Koramangala DCIT Bangalore 560 034 Vs. Central Circle 1(2) Bangalore PAN NO : AACCI6719F APPELLANT RESPONDENT Appellant by : Sri Zain Ahmed Khan, A.R. Respondent by : Sri Balusamy N, D.R. Date of Hearing : 03.09.2025 Date of Pronouncement : 24.11.2025 O R D E R PER KESHAV DUBEY, JUDICI…

Assistant Commissioner of Income-Tax, Delhi vs. Logic Control Pvt. Ltd., Delhi

In the result, appeal of Revenue in ITA No

ITA 3974/DEL/2025[2011-12]Status: DisposedITAT Delhi21 Nov 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 158B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3974/DEL/2025 [A.Y 2011-12] The A.C.I.T. Vs. Logic Control Pvt Ltd Ward – 19(1) 1115, Hemkund Chamber New Delhi 89, Nehru Place South East Delhi, New Delhi PAN: AAACL 0413 F (Appellant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Adv Shri Shailesh Gupta, CA Shri Uma Shankar, Adv Department By : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 07.10.2025 Date of Pronouncement : 21.11.2025 PER NAVEEN CHANDRA, AM :- This appeal b…

Pelican Tobacco India Private Limited vs. ITO, Ward - 19(4), New Delhi

Appeal is allowed

ITA 129/DEL/2024[2012-13]Status: DisposedITAT Delhi01 Oct 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra

For Appellant: Sh. Udit Dad, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 143(2)Section 147Section 148Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Avdhesh Kumar Mishra, Accountant Member ITA No. 129/Del/2024 : Asstt. Year: 2012-13 Pelican Tobacco India Pvt. Ltd. Vs Income Tax Officer, 902-903, Padma Tower-I, Rajendra Ward-19(4), Place, New Delhi-110008 New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCP9492K Assessee by : Sh. Udit Dad, Adv. Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 01.10.2025 Date of Pronouncement: 01.10.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2012-13, arises…

Nimmana Narasimharao, Eluru vs. Income Tax Officer, Ward-2, Eluru

ITA 50/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2017-18

Bench: Us:

Section 133(6)Section 142(1)Section 143(2)Section 144Section 155BSection 69A

…आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी एस. बालकृ"णन, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER, आयकर अपीलसं./I.T.A.No.50/Viz/2025 (िनधा"रण वष"/ Assessment Year: 2017-18) Nimmana Narasimharao Vs. Income Tax Officer Eluru Ward-2 Eluru PAN : ABDPN4907B (अपीलाथ"/ Appellant) (""थ"/ Respondent) करदाता का "ितिनिध"/ : Shri G.V.N.Hari, Advocate Assessee Represented by राज" का "ितिनिध"/ : Dr. Aparna Villuri, Sr.DR Department Represented by सुनवाई समा" होने की ि…

Sri Ksheera Ramalingeswara Swamy Temple, Palakol vs. Income Tax Officer (Exemptions), Rajahmundry

ITA 199/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2017-18

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.199/Viz/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Sri Ksheera Ramalingeswara Vs. Income Tax Officer Swamy Temple, (Exemptions), Palakol. Rajahmundry. Pan: Aakas5615E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 24/09/2025 घोषणा की तारीख/Date Of 30/09/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee Society Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 15/05/2023, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 144 Of The Income Tax Act, 1961 (For Short, “Act”), Dated 28/12/2019 For A.Y. 2017-18. 2 I Sri Ksheera Ramalingeswara Swamy Temple Vs. Ito (Exemptions)

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 11Section 12ASection 142(1)Section 143(2)Section 144

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S., Accountant Member आ.अपी.सं /ITA No.199/Viz/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Sri Ksheera Ramalingeswara Vs. Income Tax Officer Swamy Temple, (Exemptions), Palakol. Rajahmundry. PAN: AAKAS5615E (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Sri GVN Hari, Advocate राज" व "ारा/Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of Hearing: 24/09/2025 घोषणा की तारीख/Date of 30/09/2025 Pronouncement: आदेश / ORDER PER. R…

Haripriya Tekupally, Hyderabad vs. Income Tax Officer, Int Txn - 2, Hyderabad

In the result appeal ITA

ITA 787/HYD/2024[2014-15]Status: DisposedITAT Hyderabad10 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P R SureshFor Respondent: Sri Siva Prasad, SV, Sr. AR
Section 142(1)Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.786 & 787/Hyd./2024 Assessment Year 2014-2015 Gangaram Reddy Tekulapalli, PAN ADUPT2645K Smt. Haripriya The Income Tax Officer, Tekulapalli PAN ADUPT2644J (Int. Taxn)-2, Plot No.56, Street No.7, vs. Hyderabad. Telecom Nagar, Telangana. Gachibowli, Hyderabad – 500 032 State of Telangana (Appellant) (Respondent) For Assessee : CA, P R Suresh For Revenue : Sri Siva Prasad, SV, Sr. AR Date of Hearing : 11.08.2025 Date of Pronouncement : 10.09.2025 ORDER PER MAN…

Gangaram Reddy Tekulapalli, Hyderabad vs. ITO., Int Taxn- 2, Hyderabad

In the result appeal ITA

ITA 786/HYD/2024[2014-15]Status: DisposedITAT Hyderabad10 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P R SureshFor Respondent: Sri Siva Prasad, SV, Sr. AR
Section 142(1)Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.786 & 787/Hyd./2024 Assessment Year 2014-2015 Gangaram Reddy Tekulapalli, PAN ADUPT2645K Smt. Haripriya The Income Tax Officer, Tekulapalli PAN ADUPT2644J (Int. Taxn)-2, Plot No.56, Street No.7, vs. Hyderabad. Telecom Nagar, Telangana. Gachibowli, Hyderabad – 500 032 State of Telangana (Appellant) (Respondent) For Assessee : CA, P R Suresh For Revenue : Sri Siva Prasad, SV, Sr. AR Date of Hearing : 11.08.2025 Date of Pronouncement : 10.09.2025 ORDER PER MAN…

Pooja Goel, Delhi vs. Income Tax Officer, Ward 35(1), Delhi

ITA 2204/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Sept 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2018-19

Section 143(2)Section 147Section 148

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Pooja Goel, Vs Income Tax Officer, D-13, A/6, Model Town-III, Ward-35(1), Delhi. New Delhi. PAN: AGYPG 8307 L APPELLANT RESPONDENT Assessee represented by Shri Suresh Gupta, CA Department represented by Shri Rajesh Mahajan, Sr. DR Date of hearing 28.08.2025 Date of pronouncement 28.08.2025 O R D E R PER SATBEER SINGH GODARA, J.M: This assessee’s appeal for assessment year 2018-19 arises against National Faceless Appeal Centre (NFA…

Anil Kumar Parekh, Dhamtari vs. Income Tax Officer, Ward Dhamtari, Dhamtari

In the result, appeal of the assessee is allowed

ITA 194/RPR/2025[2013-14]Status: DisposedITAT Raipur28 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.194/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Anil Kumar Parekh C/O. Madhu Traders, Station Road, Dhamtari (C.G.)-493 773 Pan: Akepp0240E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 147Section 148Section 68Section 69C

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.194/RPR/2025 "नधा"रण वष" /Assessment Year : 2013-14 Anil Kumar Parekh C/o. Madhu Traders, Station Road, Dhamtari (C.G.)-493 773 PAN: AKEPP0240E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent Assessee by : None (Adjournment Application) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23.06.2025 घोष…

Sunita Agrawal, Kolkata vs. NFAC, Delhi

In the result, the appeal filed by the assessee is allowed on this issue

ITA 148/PAT/2025[2015-16]Status: DisposedITAT Patna22 Jul 2025AY 2015-16

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 10(38)Section 147Section 148Section 38Section 68

…(2013) 90 DTR (Mad) 289); Hon’ble Delhi High Court in the case of DIT vs. Society for Worldwide Interbank Financial Telecommunications reported in (2010) 323 ITR 249 (Del); Hon’ble Allahabad High Court in the case of CIT vs. Solarpur Cold Storage P Ltd (2014) 50 Taxmann.com 105 (All); Hon’ble Allahabad High Court in the case of CIT vs. Rajeev Sharma reported in [2011] 336 ITR 678 (All.). Since the Assessing Officer did not issue notice u/s 143(2) of the Act within the specified time period, therefore, the Assessing Officer could not have assumed jurisdiction to frame the assessment u/s 143(3) of the Act and, ther…

Pramod Lakra, Deputy Commissioner of Income Tax, Circle 11(1), Kolkata vs. M/S. Amicus Healthcare Services & Solutions Pvt. Ltd., Kolkata

Appeal of the revenue is dismissed

ITA 2572/KOL/2024[2013-14]Status: DisposedITAT Kolkata09 Jul 2025AY 2013-14

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(2)Section 148Section 148ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH”, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2572/KOL/2024 (Assessment Year 2013-14) Pramod Lakra, Deputy Commissioner of Income Tax, Circle 11(1), Kolkata Aayakar Bhawan, 6th Floor, P-7, Chowringhee Square, Kolkata – 700069 ……..…...…………….... Appellant vs. M/s Amicus Healthcare Services & Solutions Pvt. Ltd., 41, Ballygunge Terrace, Golpark, Kolkata – 700029 [PAN: AAGCA7409N] ................................. Respondent Appearances by: Assessee represented by : None Department represented by : Pankaj Pandey, Add…

M/S. Rkr Graphite Private Limited, Kolkata vs. ITO Ward 12(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 64/KOL/2025[2014-15]Status: DisposedITAT Kolkata30 Jun 2025AY 2014-15

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(2)Section 148Section 148ASection 68

…(2013) 90 DTR (Mad) 289); Hon'ble Delhi High Court in the case of DIT vs. Society for Worldwide Interbank Financial Telecommunications reported in (2010) 323 ITR 249 (Del); Hon'ble Allahabad High Court in the case of CIT vs. Solarpur Cold Storage P Ltd (2014) 50 Taxmann.com 105 (All); Hon'ble Allahabad High Court in the case of CIT vs. Rajeev Sharma reported in [2011] 336 ITR 678 (All.). Since the Assessing Officer did not issue notice u/s 143(2) of the Act within the specified time period, therefore, the Assessing Officer could not have assumed jurisdiction to frame the assessment u/s 143(3) of the 9 I.T.A. No.…