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.

Raghu Satyanaryana Kollu, Kodad vs. ITO., Ward-1, Suryapet

In the result, both the captioned appeals are allowed in terms of the aforesaid observations

ITA 413/HYD/2025[2014-15]Status: DisposedITAT Hyderabad23 Jun 2025AY 2014-15

Bench: Us:

Section 147Section 148Section 250

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM-B’ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.412 and 413/Hyd/2025 (निर्धारण वर्ा/ Assessment Years : 2013-14 and 2014-15) Raghu Satyanarayana Vs. The Income Tax Officer, Kollu, Ward –1, Kodad. Suryapet. PAN : ACTPK0500A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Y. V. Bhanu Narayan Assessee Rao, C.A. Repre…

Raghu Satyanaryana Kollu, Kodad vs. ITO., Ward-1, Suryapet

In the result, both the captioned appeals are allowed in terms of the aforesaid observations

ITA 412/HYD/2025[2013-14]Status: DisposedITAT Hyderabad23 Jun 2025AY 2013-14

Bench: Us:

Section 147Section 148Section 250

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM-B’ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.412 and 413/Hyd/2025 (निर्धारण वर्ा/ Assessment Years : 2013-14 and 2014-15) Raghu Satyanarayana Vs. The Income Tax Officer, Kollu, Ward –1, Kodad. Suryapet. PAN : ACTPK0500A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Y. V. Bhanu Narayan Assessee Rao, C.A. Repre…

Anil Agrawal, Muzaffarpur vs. DCIT/ACIT, Cir-1, Muzzaffarpur, Muzaffarpur

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

ITA 511/PAT/2024[2015-16]Status: DisposedITAT Patna26 Mar 2025AY 2015-16

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(2)Section 147(1)Section 148Section 148A

…(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…

M/S Suncity Niketan Pvt.Ltd., Kolkata vs. Income Tax Officer, 5(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 2101/KOL/2024[2013-14]Status: DisposedITAT Kolkata07 Feb 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.2101/Kol/2024 Assessment Year: 2013-14 M/S Suncity Niketan Pvt. Ltd………………....….......…....………....Appellant 5, Clive Row, Kolkata -1. [Pan: Aapcs4157E] Vs. Ito, Ward-5(1), Kolkata......................................................…..…..... Respondent Appearances By: Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 12, 2024 Date Of Pronouncing The Order : February 07, 2025 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 06.12.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Is Aggrieved By The Action Of The Ld. Cit(A) In Confirming The Addition Of Rs.17,99,28,555/- Made By The Assessing Officer By Treating Credits In The Account Of The Assessee As Income Of The Assessee From Unexplained Sources. The Assessee Apart From Challenging The Validity Of The Additions Made/Confirmed By The Lower Authorities On Merits, Has Also Contested The Very Validity Of The Reopening Of The Assessment Order As Well As The Validity Of The Assessment Order For Want Of Issue Of Notice U/S 143(2) Of The Act.

Section 143(2)Section 147Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.2101/Kol/2024 Assessment Year: 2013-14 M/s Suncity Niketan Pvt. Ltd………………....….......…....………....Appellant 5, Clive Row, Kolkata -1. [PAN: AAPCS4157E] vs. ITO, Ward-5(1), Kolkata......................................................…..…..... Respondent Appearances by: Shri Manoj Kataruka, Advocate, appeared on behalf of the appellant. Shri Subhendu Datta, CIT-DR, appeared on behalf of the Respondent. Date of concluding the h…

Netherlands Operating Company B.V., Chennai vs. The Assistant Commissioner of Income Tax, Int. Taxation 2(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1198/CHNY/2023[2010-11]Status: DisposedITAT Chennai21 Aug 2024AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.1198/Chny/2023 िनधा"रणवष"/Assessment Year: 2010-11 V. Netherlands Operating Company B.V. The Acit, Rmz Millenia (Phase-1), International Taxation -2(1), Business Park, 4Th Floor, Campus 1C, Chennai. 11, Dr. M.G.R. Road, Kandanchavadi, Perungudi, Chennai-600 096. [Pan: Aabcl 0573 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vishal Kalra, Adv. &For Respondent: Shri R. Clement Ramesh –
Section 143Section 143(2)Section 143(3)Section 144C(1)Section 144C(3)(b)Section 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1198/Chny/2023 िनधा"रणवष"/Assessment Year: 2010-11 v. Netherlands Operating Company B.V. The ACIT, RMZ Millenia (Phase-1), International Taxation -2(1), Business Park, 4th Floor, Campus 1C, Chennai. 11, Dr. M.G.R. Road, Kandanchavadi, Perungudi, Chennai-600 096. [PAN: AABCL 0573 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

Ashwani Kumar and Co. Private Limited, Rajouri Garden vs. ITO Ward 3(3), C.R. Building

In the result, the appeal of the assessee in ITA No

ITA 179/DEL/2024[2007-2008]Status: DisposedITAT Delhi05 Jul 2024AY 2007-2008

Bench: Shri Chella Nagendra Prasad & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Amit Katoch, Sr. DR
Section 124(3)Section 142(1)Section 143(2)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘H’ BENCH, NEW DELHI BEFORE SHRI CHELLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 179/DEL/2024 [A.Y. 2007-08] Ashwani Kumar and Co. P. Ltd Vs. The Income-tax Officer C – 10, Ground Floor, Ring Road Ward – 3(3) Rajhouri Garden, New Delhi New Delhi PAN – AACCA 044 IJ (Applicant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv Shri Shrey Jain, Adv Department By : Shri Amit Katoch, Sr. DR Date of Hearing : 25.06.2024 Date of Pronouncement : .07.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assesse…

Md. Hakimuddin., Kolkata vs. ITO, Ward-1(1), Jalpaiguri

In the result, the appeals filed by the assessee in ITA Nos

ITA 1160/KOL/2023[2015-16]Status: DisposedITAT Kolkata24 Jun 2024AY 2015-16

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 148Section 148ASection 151

…(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…

Md. Hakimuddin, Kolkata vs. ITO, Ward. -1(1), Kolkata

In the result, the appeals filed by the assessee in ITA Nos

ITA 1159/KOL/2023[2014-15]Status: DisposedITAT Kolkata24 Jun 2024AY 2014-15

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 148Section 148ASection 151

…(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…

Rama Mohan Soma, Anantapur vs. Income Tax Officer, Ward -1, Hindupur

In the result, the appeal of the assessee is allowed

ITA 180/HYD/2024[2012-13]Status: DisposedITAT Hyderabad09 May 2024AY 2012-13

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia, Accounant Member Assessment Year: 2012-13 Rama Mohan Soma, Vs. The Income Tax Officer, H.No.12-274-3, Bypass Ward – 1, Road, Kadiri, Anantapur, Hindupur. Andhra Pradesh – 515591. Pan : Aocps8172D (Appellant) (Respondent) Assessee By: Shri G. Srinivasa Rao, C.A. Revenue By: Shri Shakeer Ahamed, Sr.Ar. Date Of Hearing: 02.05.2024 Date Of Pronouncement: 09.05.2024 O R D E R Per Laliet Kumar, J.M. The Appeal Of The Assessee For A.Y. 2012-13 Arises From Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dt.27.12.2023 Invoking Proceedings Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (In Short, “The Act”). 2. The Grounds Raised By The Assessee Read As Under :

For Appellant: Shri G. Srinivasa Rao, C.AFor Respondent: Shri Shakeer Ahamed, Sr.AR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 156Section 254Section 69B

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNANT MEMBER Assessment Year: 2012-13 Rama Mohan Soma, Vs. The Income Tax Officer, H.No.12-274-3, Bypass Ward – 1, Road, Kadiri, Anantapur, Hindupur. Andhra Pradesh – 515591. PAN : AOCPS8172D (Appellant) (Respondent) Assessee by: Shri G. Srinivasa Rao, C.A. Revenue by: Shri Shakeer Ahamed, Sr.AR. Date of hearing: 02.05.2024 Date of pronouncement: 09.05.2024 O R D E R PER LALIET KUMAR, J.M. The appeal of the assessee for A.Y. 2012-13…

Mamta Choraria, Howrah vs. ITO, Ward-36(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 214/KOL/2024[2014-15]Status: DisposedITAT Kolkata01 May 2024AY 2014-15

Bench: Dr. Manish Borad, Hon’Ble & Shri Pradip Kumar Choubey, Hon’Blei.T.A. No. 214/Kol/2024 Assessment Year: 2014-15 Mamta Choraria Income Tax Officer, Ward – 36(1), Bl-A2 Ganges Garden Vs Kolkata 106, K.C.S. Road Howrah -711102 [Pan : Aczpc6470F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Amit Agarwal, Advocate Revenue By : Shri Swapan Kumar Bera, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 17/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 01/05/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”) Dt. 06/12/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2014-15. 2. Though The Assessee Has Raised Various Grounds Of Appeal, We Will Take Up The Legal Issue Challenging The Validity Of Issuance Of Notice U/S 148 Of The Act. 3. At The Outset, The Ld. Counsel For The Assessee Submitted That The Time Limit To Issue Notice U/S 148 Of The Act For Assessment Year 2014- 15, Expired On 11/03/2021 & Notice U/S 148 Of The Act Was Issued & Served Through E-Mail On 01/04/2021. He Thus Contended That The Notice U/S 148 Of The Act Is Barred By Limitation And, Therefore, The 2

For Appellant: Shri Amit Agarwal, AdvocateFor Respondent: Shri Swapan Kumar Bera, JCIT, Sr. D/R
Section 148Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI PRADIP KUMAR CHOUBEY, HON’BLE JUDICIAL MEMBER I.T.A. No. 214/Kol/2024 Assessment Year: 2014-15 Mamta Choraria Income Tax Officer, Ward – 36(1), BL-A2 Ganges Garden Vs Kolkata 106, K.C.S. Road Howrah -711102 [PAN : ACZPC6470F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Amit Agarwal, Advocate Revenue by : Shri Swapan Kumar Bera, JCIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 17/04/2024 घोषणा क" तारीख /Date of Pronouncement: 01/05/2024 आदेश/…

Manju Devi Shah, Kolkata vs. ITO, Ward-50(4), Kolkata.

In the result, the appeal of the assessee stands allowed

ITA 1280/KOL/2023[2010-11]Status: DisposedITAT Kolkata22 Apr 2024AY 2010-11

Bench: Shri Sanjay Gargi.T.A. No.1280/Kol/2023 Assessment Year: 2010-11 Manju Devi Shah……………..…..…......................…...……………....Appellant P-281 Scheme Vim Cit Road, Kankurgachi, Kolkata-700054. [Pan: Amkps3650G] Vs. Ito, Ward-50(4), Kolkata.......…..........................................…..…..... Respondent Appearances By: Shri A. K. Tibrewal, Fca, Appeared On Behalf Of The Appellant. Shri Bibekananda Madhu, Jcit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 29, 2024 Date Of Pronouncing The Order : April 22, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 12.10.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Apart From Challenging The Additions On Merits Made/Confirmed By The Lower Authorities Of Rs.42,12,703/- U/S 68 Of The Act By Treating The Long-Term Capital Gains Earned By The Assessee As Bogus, Has Also Challenged The Very Validity Of The Reopening Of The Assessment. 3. Since, The Legal Grounds Relating To The Validity Of The Reopening Of The Assessment Hit At The Very Jurisdiction Of The Assessing Officer To

Section 147Section 148Section 151Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘एसएमसी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA "ी संजय गग", "या"यक सद"य के सम" Before Shri Sanjay Garg, Judicial Member I.T.A. No.1280/Kol/2023 Assessment Year: 2010-11 Manju Devi Shah……………..…..…......................…...……………....Appellant P-281 Scheme VIM CIT Road, Kankurgachi, Kolkata-700054. [PAN: AMKPS3650G] vs. ITO, Ward-50(4), Kolkata.......…..........................................…..…..... Respondent Appearances by: Shri A. K. Tibrewal, FCA, appeared on behalf of the appellant. Shri Bibekananda Madhu, JCIT-Sr. DR, appeared on behalf of the Res…

The DCIT, Central Circle-1(1), Ahmedabad vs. M/S. Venus Infrastructure & Developers Pvt. Ltd., Ahmedabad

In the result, the appeal of the Revenue is hereby dismissed

ITA 38/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2017-18

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

For Appellant: ShriFor Respondent: Shri Akhilendra Pratap Yadaw
Section 80Section 80I

…3 ITR 455 (Delhi) viii)CIT v. Lunar Diamonds Ltd. [2005] 281 ITR 1 (Delhi) ix) CIT\/. RajeevSharma336ITR678(Allahabad) x) Pr.CIT v. Shri Jai Shiv Shankar Traders (P.) Ltd. [2015] 64 taxmann.com 220 (Delhi) xi) C1T v. M/s Salarpur Cold Storage (P.) Ltd. [2014] 50 Taxmann.com 105 (Allahabad) xii) DIT v. Society for Worldwide Inter Bank Financial Telecommunications[201Q] 323 ITR 249 232 CTR 265 (Delhi) iii. Reason without application of mind and contradictory stand ITA Nos.37-38/AHD/2021 A.Y.s 2008-09 & 2017-18 14 5.2.7 Even it has been brought to the notice by the assessee in the present appellate proceedings that…

The DCIT, Central Circle-1(1), Ahmedabad vs. M/S. Venus Infrastructure & Developers Pvt. Ltd., Ahmedabad

In the result, the appeal of the Revenue is hereby dismissed

ITA 37/AHD/2021[2008-09]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2008-09

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

For Appellant: ShriFor Respondent: Shri Akhilendra Pratap Yadaw
Section 80Section 80I

…3 ITR 455 (Delhi) viii)CIT v. Lunar Diamonds Ltd. [2005] 281 ITR 1 (Delhi) ix) CIT\/. RajeevSharma336ITR678(Allahabad) x) Pr.CIT v. Shri Jai Shiv Shankar Traders (P.) Ltd. [2015] 64 taxmann.com 220 (Delhi) xi) C1T v. M/s Salarpur Cold Storage (P.) Ltd. [2014] 50 Taxmann.com 105 (Allahabad) xii) DIT v. Society for Worldwide Inter Bank Financial Telecommunications[201Q] 323 ITR 249 232 CTR 265 (Delhi) iii. Reason without application of mind and contradictory stand ITA Nos.37-38/AHD/2021 A.Y.s 2008-09 & 2017-18 14 5.2.7 Even it has been brought to the notice by the assessee in the present appellate proceedings that…

DCIT, New Delhi vs. M/S. Mark Buildtech Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 6303/DEL/2012[2009-10]Status: DisposedITAT Delhi06 Feb 2024AY 2009-10

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIR-DR
Section 143(2)Section 143(3)Section 234ASection 271Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 6303/DEL/2012 [A.Y. 2009-10] The Dy C.I.T Vs. M/s Mark Buildtech Pvt Ltd Circle 65(1) Flat No. 714 New Delhi 89, Hemkunt Chambers Nehru Place, New Delhi PAN: AAECM 7261 Q CO No. 229/DEL/2015 [A/o ITA No. 6303/DEL/2012 [A.Y. 2009-10]] M/s Mark Buildtech Pvt Ltd Vs. The Dy. C.I.T Flat No. 714 Circle 65(1) 89, Hemkunt Chambers New Delhi Nehru Place, New Delhi PAN: AAECM 7261 Q (Applicant) (Respondent) Assessee By : Shri K. Sampath, Adv Shri Rajkumar,…

M/S. Osian Stock Broking Pvt. Ltd., Kolkata vs. Income Tax Officer, Ward-6(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 320/KOL/2022[2008-2009]Status: DisposedITAT Kolkata16 Jan 2024AY 2008-2009

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 320/Kol/2022 Assessment Year: 2008-09 M/S. Osian Stock Broking Pvt. Ltd. Income Tax Officer, Ward – 6(1), Unit No. 1501, 15Th Floor Vs Kolkata Diamond Heritage 16, Strand Road Kolkata – 700001 [Pan: Aaaco3479N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.K. Pransukha, Fca Revenue By : Shri Manas Mondal, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 13/12/2023 घोषणा क" तारीख /Date Of Pronouncement: 16/01/2024 आदेश/O R D E R Per Dr. Manish Borad: The Above Captioned Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”) Dt. 17/05/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2008-09. 2. Though The Assessee Has Raised Several Grounds Of Appeal, At The Outset, The Ld. Counsel For The Assessee Submitted That The Case Of The Assessee Is Squarely Covered In Favour Of The Assessee By The Decision Of The Co-Ordinate Bench Of The Itat In The Assessee’S Own Case For Assessment Year 2009-10, Wherein The Tribunal While Dealing With The Issue, That Whether The Date On Which The Assessing Officer Has Signed The Notice U/S 143(2) Or The Date On Which The Notice Is Actually Sent To The Assessee Via E-Mail, Has To Be Considered For The Purpose Of Determining

For Appellant: Shri S.K. Pransukha, FCAFor Respondent: Shri Manas Mondal, Addl. CIT, Sr. D/R
Section 143(2)Section 143(3)Section 147Section 148Section 148ASection 250

…(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…

Sandeep Kumar Shah, Kolkata vs. I.T.O., Ward - 50(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 7/KOL/2023[2010-2011]Status: DisposedITAT Kolkata30 Nov 2023AY 2010-2011

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 07/Kol/2023 Assessment Year: 2010-11 Sandeep Kumar Shah Income Tax Officer, Ward – P-281, Cit Road, Scheme Vi(M) Vs 50(1), Kolkata Kakurgachi Kolkata - 700054 [Pan : Aprps6509J] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A.K. Tibrewal, Fca/Amit Agrawal, Advocate Revenue By : Shri Ankur Goyal, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 18/10/2023 घोषणा क" तारीख /Date Of Pronouncement: 30/11/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi, (Hereinafter The “Ld. Cit(A)”) Dt. 30/11/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2010-11. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1. That The Order Passed By The Ld. Cit (Appeals) U/S 250 Confirming The Additions & Disallowances Made By Learned Assessing Officer Is Contrary To The Law & Facts Of The Case. 2. That The Ld. Cit (Appeals) Erred In Denial Of Exemption Of Long-Term Capital Gain Of Rs. 41,86,458/- U/S 10(38) Of The Act Is Bad In Law & In Facts. 3. That The Learned Cit (Appeals) Failed To Appreciate That The Transaction Of Purchase / Sale Was Genuine & All The Requisite Prescribed Documents Submitted Were In Existence & Hence The Addition / Disallowance Has No Legs To Stand & Deserves To Be Held Ab Initio Null & Void.

For Appellant: Shri A.K. Tibrewal, FCA/Amit AgrawalFor Respondent: Shri Ankur Goyal, Addl. CIT, D/R
Section 10(38)Section 147Section 148Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 07/Kol/2023 Assessment Year: 2010-11 Sandeep Kumar Shah Income Tax Officer, Ward – P-281, CIT Road, Scheme VI(M) Vs 50(1), Kolkata Kakurgachi Kolkata - 700054 [PAN : APRPS6509J] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri A.K. Tibrewal, FCA/Amit Agrawal, Advocate Revenue by : Shri Ankur Goyal, Addl. CIT, D/R सुनवाई क" तारीख/Date of Hearing : 18/10/2023 घोषणा क" तारीख /Date of Pronouncement: 3…

Pr. Commissioner of Income Tax-1, Delhi vs. M/S Dart Infrabuild (P) Ltd

ITA/10/2022HC Delhi17 Nov 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 142(1)Section 143(1)Section 143(2)Section 146Section 147Section 148

…ITA 10/2022 Page 1 of 16 * IN THE HIGH COURT OF DELHI AT NEW DELHI Judgement reserved on: 18.08.2023 % Judgement pronounced on : 17.11.2023 + ITA 10/2022 PR. COMMISSIONER OF INCOME TAX-1, DELHI ..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel with Ms Hemlata Rawat and Ms Easha, Advs. versus M/S DART INFRABUILD (P) LTD. ..... Respondent Through: Mr Salil Aggarwal…

M/S. Osian Stock Broking Pvt. Ltd., Kolkata vs. I.T.O., Ward-6(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 375/KOL/2022[2009-2010]Status: DisposedITAT Kolkata12 May 2023AY 2009-2010

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.375/Kol/2022 Assessment Year: 2009-10 M/S Osian Stock Broking Pvt. Ltd................................................……Appellant C/O S M Surana Advocate, Unit No.1501, 15Th Floor, Diamond Heritage, 16, Strand Road, Kol-1. [Pan: Aaaco3479N] Vs. Ito, Ward-1(1), Kolkata.............................……........……...…..…..Respondent Appearances By: Shri Sunil Surana, Fca, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 15, 2023 Date Of Pronouncing The Order : May 12, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.05.2022 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee Is Aggrieved By The Action Of The Lower Authorities In Treating The Unsecured Loans Of Rs.15,00,000/- Taken By The Assessee As Unexplained Income Of The Assessee. 3. The Assessee Has Contested The Impugned Addition On Various Ground, Inter Alia, That The Assessing Officer Had No Reason To Believe

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

…(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…

Subhash Gujar, Jhajjar vs. ITO, Ward-4, Rohtak

Appeal is dismissed

ITA 6053/DEL/2018[2007-08]Status: DisposedITAT Delhi24 Feb 2023AY 2007-08

Bench: Shri Kul Bharat

Section 142(1)Section 143(2)Section 143(3)Section 148

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. _6053/DEL/2018 [Assessment Year: 2007-08 Subhash Gujar S/0 Budh Ram, Vs Income Tax Officer, Bhatti Gate, Jhajjar (Haryana) Ward-4, Rohtak PAN- AFHPG1230L APPELLANT RESPONDENT Assessee represented by None Department represented by Sh. Om Prakash, Sr. DR Date of hearing 19.01.2023 Date of pronouncement 24.02.2023 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals), Rohtak, dated 24.07.2018, pertaining to…

Surender Kumar Goel, New Delhi vs. ITO, Ward-60(5), New Delhi

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

ITA 638/DEL/2019[2010-11]Status: DisposedITAT Delhi04 Jan 2023AY 2010-11

Bench: Shri C.M. Garg

For Appellant: Shri Prakesh Sinha, AdvocateFor Respondent: Shri Om Parkash, Sr. DR
Section 143(2)Section 147Section 148Section 151Section 58Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER ITA.No.638/Del/2019 Assessment Year : 2010-11 Surender Kumar Goel, Vs. ITO, 5, Chanan Singh Park, Ward-60(5), Hospital Road, New Delhi. Kirby Place, Delhi Cantt., New Delhi. PAN : AAAPG7135J (Appellant) (Respondent) For Revenue : Shri Om Parkash, Sr. DR For Assessee : Shri Prakesh Sinha, Advocate Date of Hearing : 22.12.2022 Date of Pronouncement : 04.01.2023 ORDER This appeal filed by assessee is directed against the order of the CIT(A)-19, New Delhi, dated 24.12.2018 relating to the A.Y. 2010-11. 2. The gr…