How many judgments cite CIT v. Salarpur Cold Storage (P.) Ltd.?

92 judgments on BharatTax cite CIT v. Salarpur Cold Storage (P.) Ltd. (50 Taxmann.com 105), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Salarpur Cold Storage (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 143(2), Section 148, Section 292BB, Section 147, Section 143(3), Section 142(1).

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.

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

Issues it is cited on

section 292bb section 292b section 292 section 29 section 139(4)section 282 service of notice section 54f principal commissioner of income-tax reason to believe reassessment proceedings notice under section 148

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

Neeraj Kumar, Ghaziabad vs. ITO, Barot

In the result, appeal of the assessee is allowed as indicated above

ITA 3067/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Aug 2022AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3067/Del/2018 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Neeraj Kumar Ito Vs. House No. 5, Rana Farm Barot. House, Manshi Vihar, Sector-23, Ghaziabad, Uttar Pradesh. Pan No. Dmtpk8828J अपीलाथ" Appellant ""यथ"/Respondent

Section 143(2)Section 144Section 147Section 234A

…I.T.A.No.3067/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.3067/Del/2018 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Neeraj Kumar ITO Vs. House No. 5, Rana Farm Barot. House, Manshi Vihar, Sector-23, Ghaziabad, Uttar Pradesh. PAN No. DMTPK8828J अपीलाथ" Appellant ""यथ"/Respondent Shri Somil Aggarwal, Adv. िनधा"रतीक"ओरसे /Assessee by Ms. Garima Sharma, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 07.06.2022 29.08.2022 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R…

Shri Govind Narain Johari, Jaipur vs. DCIT, Central Circle-3, Jaipur

In the result, the appeal of the assessee is allowed

ITA 287/JPR/2020[2011-12]Status: DisposedITAT Jaipur12 Apr 2022AY 2011-12

Bench: Although The Second Round Of Assessment Was Completed At The Directions Of Hon’Ble Itat.

For Appellant: Shri Hanif Khan (CA)For Respondent: Smt. Manisha Choudhary (JCIT)

Section 139(1)Section 139(4)Section 143(2)Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES’ B’,VC, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 501/JP/2015 Assessment Year : 2007-08. cuke M/s. Handmade Paper & Board The ACIT, Vs. Industries, Circle – 7, 1/282, Gramodyog Road, Jaipur. Sanganer, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AABFH 9173 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Hanif Khan (CA) jktLo dh vksj ls@ Revenue b…

Pr. Commissioner of Income Tax-1 vs. M/S Consortium Nussli Comfort Net

Appeal is dismissed

ITA/63/2022HC Delhi25 Mar 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

Section 124(3)Section 143(2)Section 292B

…ITA 63/2022 Page 1 of 4 $~S-9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 63/2022 PR. COMMISSIONER OF INCOME TAX-1 ..... Appellant Through: Mr.Sanjay Kumar, Advocate with Ms.Easha Kadian, Advocate. versus M/S CONSORTIUM NUSSLI COMFORT NET ..... Respondent Through: Dr.Rakesh Gupta, Advocate with Mr.Somil Agarwal and Mr.Anshul Mittal, Advocates. % Date of Decision: 25th March, 2022 CORAM: HON'BLE MR. J…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Indrani Prasad, New Delhi

In the result, the appeal is treated as allowed”

ITA 467/HYD/2020[2010-11]Status: DisposedITAT Hyderabad21 Mar 2022AY 2010-11

Bench: Shri A.M. Alankamony & Shri S.S. Godara

For Appellant: Sri P. Murali Mohan Rao, CAFor Respondent: Sri K.Madhusudan, CIT(DR)

Section 113Section 142Section 143(2)Section 143(3)Section 158Section 271

…ITA Nos 409 and 467 of 2020 Indrani Prasad New Delhi IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A.M. Alankamony, Accountant Member and Shri S.S. Godara, Judicial Member ITA No.409 & 467/Hyd/2020 Assessment Year: 2010-11 Smt.Indrani Prasad Vs. A.C.I.T. New Delhi Central Circle-3 PAN:AANPI5216K Hyderabad (Appellant) (Respondent) A.C.I.T. Vs. Indrani Prasad Central Circle-3 New Delhi Hyderabad PAN:AANPI5216K (Appellant) (Respondent) Assessee by: Sri P. Murali Mohan Rao, CA Revenue by: Sri K.Madhusudan, CIT(DR) Date of hearing: 10/01/2022 Dat…

Indrani Prasad, New Delhi vs. Asst. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, the appeal is treated as allowed”

ITA 409/HYD/2020[2010-11]Status: DisposedITAT Hyderabad21 Mar 2022AY 2010-11

Bench: Shri A.M. Alankamony & Shri S.S. Godara

For Appellant: Sri P. Murali Mohan Rao, CAFor Respondent: Sri K.Madhusudan, CIT(DR)

Section 113Section 142Section 143(2)Section 143(3)Section 158Section 271

ACIT, Circle-19(2), New Delhi vs. P & R Infraprojects Ltd, New Delhi

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

ITA 4944/DEL/2018[2009-10]Status: DisposedITAT Delhi07 Jan 2022AY 2009-10

For Appellant: Shri V.K. Agarwal, ARFor Respondent: Shri Parikshit Singh, Sr. DR

Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 68

…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…

Shri Rai Singh Sihag, Jaipur vs. Income Tax Officer, Ward-3-1, Jaipur

In the result, this appeal of the assessee is allowed

ITA 441/JPR/2019[2007-08]Status: DisposedITAT Jaipur15 Nov 2021AY 2007-08

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 441/Jp/2019 Assessment Year: 2007-08 Shri Rai Singh Sihag, Cuke I.T.O. Vs. B-105, Vaishali Nagar, Ward- 3(1), Jaipur. Jaipur. Pan No.: Bgvps 4485 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kr. Gupta & Shri S.L. Jain (Advs.) Jktlo Dh Vksj Ls@ Revenue By :Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Jaipur Dated 13/07/2017 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. The Reasons For Reopening Of The Assessment Not Valid :- That On The Facts & In The Circumstances Of The Case Ld. Ao Has Grossly Erred In Law & Facts In Invoking Action U/S 147.The Notice For Reassessment Is So Hastily Issued Without Examining The Correct Factual & Legal Position. The Action For Reassessment Is Often Made Without Application Of Mind Fairly & Objectively The Ao. Lakhmani Mewal Das 103 Itr 437 (Sc)

For Appellant: Shri Ashok kr. Gupta &For Respondent: Shri A.S. Nehra (Addl.CIT)

Section 143(2)Section 147Section 148Section 151Section 234ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 441/JP/2019 Assessment Year: 2007-08 Shri Rai Singh Sihag, cuke I.T.O. Vs. B-105, Vaishali Nagar, Ward- 3(1), Jaipur. Jaipur. PAN No.: BGVPS 4485 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ashok kr. Gupta & Shri S.L. Jain (Advs.) jktLo dh vksj ls@ Revenue by :Shri A.S. Nehra (Addl.CIT) lquokbZ dh rkjh[k@ Date of H…

Glam Properties Pvt. Ltd., Mumbai vs. ITO 3 (1)(4), Mumbai

In the result, the appeal is partly allowed

ITA 2035/MUM/2019[2008-09]Status: DisposedITAT Mumbai25 May 2021AY 2008-09

Bench: Shri Shamim Yahya, Am & Ram Lal Negi, Jm Glam Properties Pvt.Ltd. Ito-3(1)(4) Room No.666B, 6Th Floor Shop No.5, Metro Plaza Colaba Causeway Vs. Aaykar Bawan, M.K.Road Mumbai-400 005 Mumbai-400 020

For Appellant: Shri Neelkanth Khandelwal, AdvocateFor Respondent: Shri T.S.Khalsa -DR

Section 143(2)Section 147Section 68Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND RAM LAL NEGI, JM Glam Properties Pvt.Ltd. ITO-3(1)(4) Room No.666B, 6th Floor Shop No.5, Metro Plaza Colaba Causeway Vs. Aaykar Bawan, M.K.Road Mumbai-400 005 Mumbai-400 020 PAN/GIR No. AACCG9349M (Appellant) : (Respondent) Appellant by : Shri Neelkanth Khandelwal, Advocate Respondent by : Shri T.S.Khalsa -DR Date of Hearing : 10/3/2021 Date of Pronouncement : 25/05/2021 O R D E R Per Shamim Yahya, A. M.: This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-8, Mum…

Shri Purna Chandra Das, Bhubaneswar vs. ITO, Ward-3(4), Bhubaneswar

ITA 365/CTK/2018[2013-14]Status: DisposedITAT Cuttack31 Dec 2019AY 2013-14

Bench: Shri Chandra Mohan Gargassessment Year : 2013-2014

For Appellant: Shri Dillip Mohanty, ARFor Respondent: Shri J.K.Lenka, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER Assessment Year : 2013-2014 Purna Chandra Das, Plot No.9, Vs. ITO, Ward 3(4), Bhubaneswar. Ashok Nagar, Bhubaneswar. PAN/GIR No.ACCPD 0467 A (Appellant) .. ( Respondent) Assessee by : Shri Dillip Mohanty, AR Revenue by : Shri J.K.Lenka, DR Date of Hearing : 24/12/ 2019 Date of Pronouncement : 31/12/ 2019 O R D E R This is an appeal filed by the assessee against the order of the CIT(A)-2, Bhubaneswar dated 11.6.2018for the assessment year 2013-14. 2. Although several grounds have been raised in…

Ramakant Sharma, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is allowed

ITA 264/JPR/2017[2007-08]Status: DisposedITAT Jaipur02 Dec 2019AY 2007-08

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 264/Jp/2017 Assessment Year: 2007-08 Shri Ramakant Sharma, Cuke I.T.O., Vs. S/O- Shri Ramesh Chand Sharma, 1 Ward-3(5), Vimal Kunaj, Vidyut Nagar, Behind Jaipur. Bharat Petrol Pump, Jaipur. Pan No.: Bjrps 5130 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Vedant Agarwal (Adv) & Shri Satish Gupta (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 26/11/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 07/12/2020 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Jaipur Dated 05/12/2016 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. On The Facts & Circumstances Of The Case & In Law Also Ld. Lower Authorities Grossly Erred In Initiating Reassessment Proceedings U/S 147 Of The Act. 2. On The Facts & Circumstances Of The Case & In Law Also Ld. A.O. Grossly Erred In Resuming Jurisdiction Without Serving Notice U/S 148 On The Appellant Assessee As Notice Issued U/S 148 Was Not Served On The Appellant.

For Appellant: Shri Vedant Agarwal (Adv) &For Respondent: Shri Ambrish Bedi (CIT-DR)

Section 143(2)Section 147Section 148Section 50CSection 50C(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 264/JP/2017 Assessment Year: 2007-08 Shri Ramakant Sharma, cuke I.T.O., Vs. S/o- Shri Ramesh Chand Sharma, 1 Ward-3(5), Vimal Kunaj, Vidyut Nagar, behind Jaipur. Bharat Petrol Pump, Jaipur. PAN No.: BJRPS 5130 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vedant Agarwal (Adv) & Shri Satish Gupta (CA) jktLo dh vksj ls…

Shri Pradip Kumar Das, Purba Medinipur vs. ACIT, Circle-27, Haldia, Purba Medinipur

In the result, appeal of assessee is allowed

ITA 2399/KOL/2016[2013-14]Status: DisposedITAT Kolkata16 Oct 2019AY 2013-14

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 142(1)Section 143(2)Section 143(3)Section 144

…1 Pradip Kr. Das, AY 2013-14 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 2399/Kol/2016 Assessment Year: 2013-14 Pradip Kumar Das V Assistant Commissioner of Income- (PAN: ACUPD8244K) Vs. tax, Circle-27, Haldia. Appellant Respondent For the Appellant Shri Miraj D. Shah, AR For the Respondent Dr. P. K. Srihari, CIT, DR Date of Hearing 29.08.2019 Date of Pronouncement 16.10.2019 ORDER Per Shri A.T.Varkey, JM T…

Smt. Pushpa Joshi, Jaipur vs. Income Tax Officer, Jaipur

In the result, appeal of the assessee is allowed

ITA 963/JPR/2017[2007-08]Status: DisposedITAT Jaipur07 Oct 2019AY 2007-08

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri J.C. Kulhari (JCIT)

Section 139(1)Section 143(2)Section 143(3)Section 148Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 963/JP/2017 fu/kZkj.k o"kZ@Assessment Year: 2007-08 Shri Shiv Narain Joshi, cuke I.T.O., Vs. L/H- Late Smt. Pushpa Joshi, Ward 3(1), B-4/199, G-2, Samridhi Jaipur. Apartment, Sector 4, Chitrakoot Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACZPJ 6482 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Manish Agarwal (CA) jktLo dh vksj ls@ Revenue by : Shri J.…

Mukand Limited, Mumbai vs. DCIT 3(2)(1), Mumbai

In the result, appeal of the assessee is partly allowed as indicated above

ITA 3670/MUM/2018[2007-08]Status: DisposedITAT Mumbai25 Sept 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Blem/S. Mukund Limited V. Dy. Cit-3(2)(1) Aayakar Bhavan Bajaj Bhavan, 3Rd Floor M.K. Road 226 Nariman Point New Marine Lines Mumbai – 400 021 Mumbai – 400 020 Pan: Aaacm5008R (Appellant) (Respondent) Assessee By : Shri Kirit Kamdar Department By : Shri Ajay K. Ojha

For Appellant: Shri Kirit KamdarFor Respondent: Shri Ajay K. Ojha

Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER M/s. Mukund Limited v. Dy. CIT-3(2)(1) Aayakar Bhavan Bajaj Bhavan, 3rd Floor M.K. Road 226 Nariman Point New Marine Lines Mumbai – 400 021 Mumbai – 400 020 PAN: AAACM5008R (Appellant) (Respondent) Assessee by : Shri Kirit Kamdar Department by : Shri Ajay K. Ojha Date of Hearing : 12.07.2019 Date of Pronouncement : 25.09.2019 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals) – 8 Mumbai [hereinafter in short “Ld…

Sakun Gems, Mumbai vs. ITO 19(3)(2), Mumbai

In the result, both the appeals of the assessee for the A

ITA 3432/MUM/2018[2011-12]Status: DisposedITAT Mumbai25 Sept 2019AY 2011-12

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

For Appellant: Shri Uttam Chand BothraFor Respondent: Shri Ajay Kumar Ojha

Section 143(2)Section 143(3)Section 145(3)Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NOs. 3431 & 3432/MUM/2018 (A.Ys: 2008-09 & 2011-12) M/s. Sukun Gems v. The Income Tax Officer -19(3)(2) G3, A1 Apartment Matru Mandir, Tardeo Road 270, Walkeshwar Road Mumbai – 400 007 Mumbai – 400 006 PAN: ABEFS1111R (Appellant) (Respondent) Assessee by : Shri Uttam Chand Bothra Department by : Shri Ajay Kumar Ojha Date of Hearing : 12.07.2019 Date of Pronouncement : 25.09.2019 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the a…

Sakun Gems, Mumbai vs. ITO 19(3)(2), Mumbai

In the result, both the appeals of the assessee for the A

ITA 3431/MUM/2018[2008-09]Status: DisposedITAT Mumbai25 Sept 2019AY 2008-09

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

For Appellant: Shri Uttam Chand BothraFor Respondent: Shri Ajay Kumar Ojha

Section 143(2)Section 143(3)Section 145(3)Section 148Section 292B

Nitin P. Chheda, Mumbai vs. ITO 23(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3945/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…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…

Nitin P. Chheda, Mumbai vs. ITO 23(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3944/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…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…

Mrs.Prabhaben K. Gala, Mumbai vs. ITO Ward-23(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3943/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…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…

Mrs.Prabhaben K. Gala, Mumbai vs. ITO Ward-23(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3942/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…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…

Asgar Mohammed Hussain Ghadiali, Mumbai vs. ITO 17(1)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1879/MUM/2017[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Bleshri Asgar Mohammed Hussain Ghadiali V. Income Tax Officer – 17(1)(2) Gem Time Trading, 59 Nakhoda Street Aayakar, Mumbai New Vora’S Malo, 3Rd Floor, Room No. 24 Mumbai – 400 003 & M/S. Kagalwala & Associates Pan: Aappk 4042 B (Assessee) (Respondent) Assessee By : Shri Dr. K. Shivram & Shri Rahul K. Hakani Department By : Shri Satish Chandra Rajore

For Appellant: Shri Dr. K. Shivram &For Respondent: Shri Satish Chandra Rajore

Section 124Section 143(2)Section 143(3)Section 148Section 292B

…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…