CIT v. SPL’s Siddhartha Ltd.

345 ITR 223High Court2012#598 most cited

What is CIT v. SPL’s Siddhartha Ltd. authority for?

Reassessment proceedings under Section 147 are invalid if the sanction required under Section 151 is obtained mechanically, without independent application of mind by the sanctioning authority, or is based on borrowed satisfaction.

164

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. SPL's Siddhartha Ltd. · Section 151 · Section 147 · Section 148 · validity of reassessment · sanction for reassessment · approval without application of mind · borrowed satisfaction · mechanical approval · income escaping assessment

Also reported as

167 Taxmann.com 113

Sections most often in play

Section 143(3)Section 147Section 148Section 151Section 133ASection 142(1)Section 271AAASection 143(2)
Read the full judgment

Issues it is cited on

approval under section 151section 151(2)section 151(1)sanctioning authoritymaterial facts necessary for assessmentsection 292bnon application of mindborrowed satisfactionincome escaping assessmentspecified authoritysection 151non-application of mind

Judgments citing CIT v. SPL’s Siddhartha Ltd.

Manessh Sharma, Jabalpur vs. Joint Commissioner of Income Officer (TDS), Bhopal

In the result, all appeals filed by the assessee are allowed

ITA 103/JAB/2023[2014-15]Status: DisposedITAT Jabalpur22 Sept 2023AY 2014-15

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.99 to 103/Jab/2023 (ASSESSMENT YEAR- 2010-11 to 2014-15) Manessh Sharma, vs JCIT (TDS), 360, Madan Mahal Chowk, Bhopal Jabalpur. (Appellant) (Respondent) PAN No. BKNPS1117G Assessee By Shri Dhiraj Ghai, CA Revenue By Shri Rakesh Kumar Gupta, Sr.DR Date of hearing 21/09/2023 Date of Pronouncement 22/09/2023 O R D E R PER OM PRAKASH KANT, A.M.: All these appeals by the assessee are directed against the orders dated 06.06.2023 of even number passed by Ld. Co…

Manessh Sharma, Jabalpur vs. Joint Commissioner of Income Officer (TDS), Bhopal

In the result, all appeals filed by the assessee are allowed

ITA 102/JAB/2023[2013-14]Status: DisposedITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.99 to 103/Jab/2023 (ASSESSMENT YEAR- 2010-11 to 2014-15) Manessh Sharma, vs JCIT (TDS), 360, Madan Mahal Chowk, Bhopal Jabalpur. (Appellant) (Respondent) PAN No. BKNPS1117G Assessee By Shri Dhiraj Ghai, CA Revenue By Shri Rakesh Kumar Gupta, Sr.DR Date of hearing 21/09/2023 Date of Pronouncement 22/09/2023 O R D E R PER OM PRAKASH KANT, A.M.: All these appeals by the assessee are directed against the orders dated 06.06.2023 of even number passed by Ld. Co…

Manessh Sharma, Jabalpur vs. Joint Commissioner of Income Tax Officer (TDS) Bhopal, Bhopal

In the result, all appeals filed by the assessee are allowed

ITA 101/JAB/2023[2012-13]Status: DisposedITAT Jabalpur22 Sept 2023AY 2012-13

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.99 to 103/Jab/2023 (ASSESSMENT YEAR- 2010-11 to 2014-15) Manessh Sharma, vs JCIT (TDS), 360, Madan Mahal Chowk, Bhopal Jabalpur. (Appellant) (Respondent) PAN No. BKNPS1117G Assessee By Shri Dhiraj Ghai, CA Revenue By Shri Rakesh Kumar Gupta, Sr.DR Date of hearing 21/09/2023 Date of Pronouncement 22/09/2023 O R D E R PER OM PRAKASH KANT, A.M.: All these appeals by the assessee are directed against the orders dated 06.06.2023 of even number passed by Ld. Co…

Manessh Sharma, Jabalpur vs. Joint Commissionr of Income Tax Officer (TDS), Bhopal

In the result, all appeals filed by the assessee are allowed

ITA 100/JAB/2023[2011-12]Status: DisposedITAT Jabalpur22 Sept 2023AY 2011-12

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.99 to 103/Jab/2023 (ASSESSMENT YEAR- 2010-11 to 2014-15) Manessh Sharma, vs JCIT (TDS), 360, Madan Mahal Chowk, Bhopal Jabalpur. (Appellant) (Respondent) PAN No. BKNPS1117G Assessee By Shri Dhiraj Ghai, CA Revenue By Shri Rakesh Kumar Gupta, Sr.DR Date of hearing 21/09/2023 Date of Pronouncement 22/09/2023 O R D E R PER OM PRAKASH KANT, A.M.: All these appeals by the assessee are directed against the orders dated 06.06.2023 of even number passed by Ld. Co…

Sahil Bajaj, Gurgaon vs. ITO Ward-4(1), Gurgaon

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

ITA 4076/DEL/2019[2010-11]Status: DisposedITAT Delhi14 Mar 2023AY 2010-11
For Appellant: Shri Shaantanu Jain Advocate &For Respondent: Shri Om Prakash, Sr. DR
Section 141Section 143(3)Section 147Section 148Section 151

…In the case of Udesh Sharma vs. ITO (supra), the coordinate Bench of the Tribunal by taking respectful cognizance of the judgement of the jurisdictional High Court in the case of PCIT vs.RMG Polyvinyl (I) Ltd., 396 ITR 5 (Del), CIT vs. SPL’s Siddhartha Ltd., 345 ITR 223 (Del) and judgement in the case of PCIT vs. Meenakshi Overseas Pvt. Ltd., 395 ITR 677, held as follows:- “6.7 The Hon‟ble High Court in the referred cases clearly held that it is established principle of law that if a particular authority has been designated to record his/her satisfaction on a particular issue, then it is that authority alone wh…

Shyam Products P.Ltd, New Delhi vs. ITO, Ward-23(3), New Delhi

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

ITA 4908/DEL/2018[2007-08]Status: DisposedITAT Delhi31 Jan 2023AY 2007-08

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Suresh Kumar GuptaFor Respondent: Sr. D. R
Section 147Section 148Section 271Section 68Section 69C

…tisfaction is sine qua none for valid initiation of reassessment proceedings. In Green World Corporation (supra) (SC) held that Notices issued pursuant to the direction by the Pr. CIT thereto would be bad in law. Further In CIT v. SPL's Siddhartha Ltd. [2012] 345 ITR 223 (Del), relying on Sheo Narain Jaiswal & Ors. Vs. ITO, 176 ITR 35 (Pat.), held: I.T.A. No. 4908/Del/2018 AND I.T.A. No. 4907/Del/2018 ‘Where the Assessing Officer does not himself exercise his jurisdiction under Section 147 but merely acts at the behest of any superior authority, it must be held that assumption of jurisdiction was bad for non- s…

Optimist Electronics P.Ltd, New Delhi vs. ITO, Ward-19(2), New Delhi

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

ITA 4907/DEL/2018[2008-09]Status: DisposedITAT Delhi31 Jan 2023AY 2008-09

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Suresh Kumar GuptaFor Respondent: Sr. D. R
Section 147Section 148Section 271Section 68Section 69C

…tisfaction is sine qua none for valid initiation of reassessment proceedings. In Green World Corporation (supra) (SC) held that Notices issued pursuant to the direction by the Pr. CIT thereto would be bad in law. Further In CIT v. SPL's Siddhartha Ltd. [2012] 345 ITR 223 (Del), relying on Sheo Narain Jaiswal & Ors. Vs. ITO, 176 ITR 35 (Pat.), held: I.T.A. No. 4908/Del/2018 AND I.T.A. No. 4907/Del/2018 ‘Where the Assessing Officer does not himself exercise his jurisdiction under Section 147 but merely acts at the behest of any superior authority, it must be held that assumption of jurisdiction was bad for non- s…

Shri Somnath Sahu, Raipur vs. Income Tax Officer, Ward 2(1), Raipur

In the result, appeal of the assessee in ITA No

ITA 243/RPR/2017[2008-09]Status: DisposedITAT Raipur23 Sept 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 243/Rpr/2017 & 52/Rpr/2018 "नधा"रण वष" / Assessment Year : 2008-09 Shri Somnath Sahu, H. No.2382, Near Shitala Mandir, Tatibandh, G.E. Road, Raipur (C.G.) Pan : Gdkps5958G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee By :Shri Prafulla Pendse, Ar Revenue By :Shri G.N Singh, Sr. Dr

For Appellant: Shri Prafulla Pendse, ARFor Respondent: Shri G.N Singh, Sr. DR
Section 147Section 148Section 151Section 154Section 234B

…of the mandatory requirements of Section 147 and 151(2), the notice reopening the assessment cannot be sustained in law.” Also, similar view had been taken by the Hon’ble High Court of Delhi in the case of Commissioner of Income Tax Vs. SPL'S Siddhartha Ltd., 345 ITR 223 (Del). Again, it was observed by the Hon’ble High Court that as per Section 151 of the Act, in the case before them it was only the Joint Commissioner/Additional Commissioner who could have granted the approval for issuing notice u/s. 148 of the 22 Shri Somnath Sahu Vs. ITO, Ward-2(1) ITA No.52/RPR/2018 Act, therefore, the approval obtained by t…

Shri Somnath Sahu, Raipur vs. Income Tax Officer, Ward 2(1), Raipuf

In the result, appeal of the assessee in ITA No

ITA 52/RPR/2018[2008-09]Status: DisposedITAT Raipur22 Sept 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 243/Rpr/2017 & 52/Rpr/2018 "नधा"रण वष" / Assessment Year : 2008-09 Shri Somnath Sahu, H. No.2382, Near Shitala Mandir, Tatibandh, G.E. Road, Raipur (C.G.) Pan : Gdkps5958G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee By :Shri Prafulla Pendse, Ar Revenue By :Shri G.N Singh, Sr. Dr

For Appellant: Shri Prafulla Pendse, ARFor Respondent: Shri G.N Singh, Sr. DR
Section 147Section 148Section 151Section 154Section 234B

…of the mandatory requirements of Section 147 and 151(2), the notice reopening the assessment cannot be sustained in law.” Also, similar view had been taken by the Hon’ble High Court of Delhi in the case of Commissioner of Income Tax Vs. SPL'S Siddhartha Ltd., 345 ITR 223 (Del). Again, it was observed by the Hon’ble High Court that as per Section 151 of the Act, in the case before them it was only the Joint Commissioner/Additional Commissioner who could have granted the approval for issuing notice u/s. 148 of the 22 Shri Somnath Sahu Vs. ITO, Ward-2(1) ITA No.52/RPR/2018 Act, therefore, the approval obtained by t…

Shri Kirodi Mal, Alwar vs. Income Tax Officer, Alwar

Appeal is dismissed

ITA 883/JPR/2017[2009-10]Status: DisposedITAT Jaipur13 Jul 2022AY 2009-10
For Appellant: Sh. Javed Khan, AdvFor Respondent: Sh. A. S. Nehara (Addl. CIT)
Section 147Section 148Section 149

…ion is obtained. Thus, the issuance of notice in the absence of such an approval is strictly prohibited. Kind attention of the Hon’ble bench is invited to the judgement of Hon’ble Delhi High court in the case of CIT v. Spl’s Siddhartha ltd. reported in (2012) 345 ITR 223 (DELHI) wherein it was held as under: 5. It is clear that the Additional CIT did not apply his mind or gave any sanction. Instead, he requested Commissioner to accord the approval. It, thus, cannot be said that it is an irregularity curable under Section 292B of the Act. 6. It is relevant to point out that sub-Section (1) and sub-Section 2 of S…

Nishit Fincap P. Ltd., Delhi vs. ITO Ward 18(3), New Delhi

In the result, the appeal filed by the assessee is

ITA 1424/DEL/2021[2008-09]Status: DisposedITAT Delhi11 Apr 2022AY 2008-09

Bench: Shri R. K. Panda[Assessment Year: 2008-09]

Section 143(2)Section 143(3)Section 144Section 147Section 148Section 151Section 153(1)Section 153CSection 68

…bed under the Act and the same has been taken from another authority, such approval being not in accordance with law, the entire proceedings have to be quashed. For the above proposition, he relied on the following decisions:- i. CIT vs SPL’s Sidhartha Ltd. 345 ITR 223 (Del.), ii. Ghanshyam K. Khabrani vs ACIT (Bom) in WP 1246 of 2012 dt.12.03.2012, iii. Pr. CIT vs M/s Khushbu Industries in ITA No.1035 of 2017 dt. 11.11.2019 (Bom.) iv. CIT vs Aquatic Remedies Pvt. Ltd. in ITA No.904 of 2016 (Bom.) dt.25.07.2018, v. Yum Restaurants Asia Pte Ltd. vs DDIT (2017) 397 ITR 639 (Del) and vi. CIT vs Soyuz Industrial Re…

Udesh Sharma, Ghaziabad vs. ITO, Ward- 2(1), Ghaziabad

In the result, the Appeal filed by the Assessee is allowed

ITA 7579/DEL/2017[2009-10]Status: DisposedITAT Delhi29 Mar 2022AY 2009-10

Bench: Shri Anil Chaturvedi & Shri N. K. Choudhry(Through Video Conferencing) Udesh Sharma, Vs. Ito, Village & Post Ward-2(1), Sadarpur, Ghaziabad Ghaziabad Pan: Czbps8441K (Appellant) (Respondent)

For Appellant: Shri Anoop Sharma, Ld. AdvFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 147Section 148Section 250

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through Video Conferencing) Udesh Sharma, Vs. ITO, Village & Post Ward-2(1), Sadarpur, Ghaziabad Ghaziabad PAN: CZBPS8441K (Appellant) (Respondent) Assessee by : Shri Anoop Sharma, Ld. Adv Shri Sanjay Parashar, Ld. Adv Revenue by: Shri Vipul Kashyap, Sr. DR Date of Hearing 07/03/2022 Date of pronouncement 29/03/2022 O R D E R PER N.K. CHOUDHRY, J. M.: The present appeal is preferred by the 1. Assessee/Appellant herein against the order dated 14.11.2017 impugned herei…

Technicon Holdings Pvt. Ltd., New Delhi vs. ACIT, Circle- 25(1), New Delhi

In the result, the Appeal filed by the Assessee is allowed

ITA 465/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Mar 2022AY 2010-11

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing) Technicon Holdings Pvt. Ltd, Vs. Acit, C/O. Sanjivsapra& Associates Circle-25(1), Llp, Cas, C-763, New Friends New Delhi Colony, New Delhi Pan: Aacct7296C (Appellant) (Respondent)

For Appellant: Shri Sanjeev Sapra, Ld. CAFor Respondent: Shri Umesh Takyar, Ld. Sr. DR
Section 139(1)Section 142(1)Section 147Section 148Section 250(6)Section 69

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through Video Conferencing) Technicon Holdings Pvt. Ltd, Vs. ACIT, C/o. SanjivSapra& Associates Circle-25(1), LLP, CAs, C-763, New Friends New Delhi Colony, New Delhi PAN: AACCT7296C (Appellant) (Respondent) Assessee by : Shri Sanjeev Sapra, Ld. CA Revenue by: Shri Umesh Takyar, Ld. Sr. DR Date of Hearing 27/01/2022 Date of pronouncement 23/03/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. This appeal has been preferred by the Assessee against the order dated 09.11.2018 imp…

Intelligrape Software Pvt. Ltd., New Delhi vs. DCIT, Circle-12(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 9042/DEL/2019[2015-16]Status: DisposedITAT Delhi28 Jan 2022AY 2015-16

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 9042/Del/2019 : Asstt. Year : 2015-16 Intelligrape Software Pvt. Ltd., Vs Dcit, C/O Sanjiv Sapra & Associates Llp, Ca, Circle-12(2), C-763, New Friends Colony, New Delhi New Delhi-110025 (Appellant) (Respondent) Pan No. Aabci9247F Assessee By : Sh. Sanjiv Sapra, Fca Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 28.10.2021 Date Of Pronouncement: 28.01.2022

For Appellant: Sh. Sanjiv Sapra, FCAFor Respondent: Sh. Umesh Takyar, Sr. DR
Section 56Section 56(2)(vii)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. A. D. Jain, Vice-President Dr. B. R. R. Kumar, Accountant Member ITA No. 9042/Del/2019 : Asstt. Year : 2015-16 Intelligrape Software Pvt. Ltd., Vs DCIT, C/o Sanjiv Sapra & Associates LLP, CA, Circle-12(2), C-763, New Friends Colony, New Delhi New Delhi-110025 (APPELLANT) (RESPONDENT) PAN No. AABCI9247F Assessee by : Sh. Sanjiv Sapra, FCA Revenue by : Sh. Umesh Takyar, Sr. DR Date of Hearing: 28.10.2021 Date of Pronouncement: 28.01.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee…

Assistant Commissioner of Income Tax, Circle-Shillong, Shillong vs. M/S. Macil Projects (P) Limited, Byrnihat

The appeal stand dismissed

ITA 462/GTY/2019[2016-17]Status: DisposedITAT Guwahati09 Nov 2021AY 2016-17
For Appellant: Shri Kishor Jain, CA- Ld. ARFor Respondent: Shri N.T. Sherpa. Ld. JCIT-Sr.DR
Section 143(3)Section 147Section 148Section 151

…arious judicial decisions as enumerated in the impugned order, the notice issued u/s 148 was held to be invalid. The judicial decisions as referred to by Ld. CIT(A) include the decision of Hon’ble Delhi High Court in the case of CIT V/s SPL’s Siddhartha Ltd. (345 ITR 223) and the decision of Hon’ble Bombay High Court in Ghanshyam K.Khabrani V/s ACIT (346 ITR 443) as followed by Hon’ble Court in subsequent decisions titled as DSJ Communication Ltd. V/s DCIT (WP No.722 of 2011; 13/09/2012) and CIT V/s Aquatic Remedies (P) Ltd. (96 Taxmann.com 609; 25/07/2018). Accordingly, the grounds were not adjudicated. Aggrieve…

Sunita Madhok, Bangalore vs. The Assistant Commissioner of Income Tax Circle-1(2)(1), Bangalore

In the result, the appeals by the assessee are partly allowed

ITA 555/BANG/2018[2007-08]Status: DisposedITAT Bangalore11 Oct 2021AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H.N. Khincha, CAFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru
Section 234BSection 69

…he reassessment proceedings because the Assessing Officer failed to make out a case within the four corners of the provisions of section 147 of the Income-tax Act.” 69. The Hon’ble Delhi High Court in Commissioner of Income-tax v. SPL'S Siddhartha Ltd. [2012] 345 ITR 223 (DELHI) held as under:- “8. Thus, if authority is given expressly by affirmative words upon a defined condition, the expression of that condition excludes the doing of the Act authorised under other circumstances than those as defined. It is also established principle of law that if a particular authority has been designated to record his/her sat…

Sunita Madhok, Bangalore vs. The Assistant Commissioner of Income Tax Circle-1(2)(1), Bangalore

In the result, the appeals by the assessee are partly allowed

ITA 554/BANG/2018[2006-07]Status: DisposedITAT Bangalore11 Oct 2021AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H.N. Khincha, CAFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru
Section 234BSection 69

…he reassessment proceedings because the Assessing Officer failed to make out a case within the four corners of the provisions of section 147 of the Income-tax Act.” 69. The Hon’ble Delhi High Court in Commissioner of Income-tax v. SPL'S Siddhartha Ltd. [2012] 345 ITR 223 (DELHI) held as under:- “8. Thus, if authority is given expressly by affirmative words upon a defined condition, the expression of that condition excludes the doing of the Act authorised under other circumstances than those as defined. It is also established principle of law that if a particular authority has been designated to record his/her sat…

Farrokh P Mistree, Mumbai vs. ITO 19 (3)(1), Mumbai

ITA 6550/MUM/2019[2006-07]Status: DisposedITAT Mumbai29 Sept 2021AY 2006-07

Bench: Shri S. Rifaur Rahman, Am & Shri Ravish Sood, Jm आमकय अऩीर सं./ Ita No. 6550/Mum/2019 (यनधाायण वषा / Assessment Year 2006-07) Farrokh P. Mistree The Income Tax Officer, C/O. K.K. Lalkaka & Co. Ward-19(3)(1) 507, Churchgate Chambers, 5, New Piramal Chambers Parel, बनाम/ Marine Lines Mumbai-400 013 Vs. Mumbai-400 020 (अपीऱार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी ऱेखा सुं./Pan No. Aoipm7129M आवेदक की ओय से / Applicant By : Shri Kercy Lalkakal, Ar प्रत्मथी की ओय से / Respondent By : Shri Sanjay J. Sethi, Dr

For Respondent: Shri Sanjay J. Sethi, DR
Section 147Section 148

…anction of Additional Commissioner of Income Tax instead of the Pr. Chief Commissioner or Chief Farrokh P. Mistree; AY 06-07 Commissioner or Pr. Commissioner which is a jurisdictional defect. Reliance is placed on the decision of CIT Vs. SPL's Siddhartha Ltd. 345 ITR 223 Delhi. 3. On the facts and in the circumstances of the case and in law, the Appellant, being a non-resident, the Assessing Officer has erred in assuming jurisdiction of the Appellant's case despite the fact that there was a transfer order being Order No. 4002598444 dated 6th January, 2014 from the Commissioner of Income Tax 19, Mumbai specifical…

Income Tax Officer, Ward - 3(2)(3), Bangalore vs. Sri Made Gowda Thibbe Gowda, Bangalore

In the result, the appeal of the revenue is dismissed and CO of the assessee is partly allowed

ITA 910/BANG/2019[2008-09]Status: DisposedITAT Bangalore29 Sept 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

For Appellant: Shri H. Guruswamy, ITP & Shri Ravi Kiran, CAFor Respondent: Shri Priyadarshi Mishra, Jt. CIT(DR)(ITAT), Bengaluru
Section 131Section 148

…e reassessment proceedings because the Assessing Officer failed to make out a case within the four corners of the provisions of section 147 of the Income-tax Act.” 43. The Hon’ble Delhi High Court in Commissioner of Income-tax v. SPL'S Siddhartha Ltd. [2012] 345 ITR 223 (DELHI) held as under:- “8. Thus, if authority is given expressly by affirmative words upon a defined condition, the expression of that condition excludes the doing of the Act authorised under other & CO No.51/Bang/2019 Page 27 of 38 circumstances than those as defined. It is also established principle of law that if a particular authority has…

Treta E Technologies Company Pvt Ltd, Gurgaon vs. ACIT Circle-25(2), New Delhi

In the result, the appeal is partly allowed for statistical purposes

ITA 9734/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Sept 2021AY 2010-11

Bench: Shri R.K. Panda & Shri Vijay Pal Raoआ.अ.सं/.I.T.A No.9734/Del/2019 िनधा"रणवष"/Assessment Year:2010-11 बनाम Treta E Technologies Company Pvt. Ltd. Acit Ca M.R. Sahu, M Sahu & Associates, Ca Vs. Circle 25(2) H.No. 651, Ff, Sector-10A, Room No. 196A, Near Meenakshi Public School, C.R. Building, Gurgaon, Haryana. New Delhi. Pan No. Aadct1733B अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 151

…rding the satisfaction on the reasons recorded by the AO before issuing the notice u/s 148 of the Income Tax Act. In support of his contention he has relied upon the decision of the Hon’ble Jurisdictional High Court in the case of CIT vs. SPL Siddhartha Ltd. 345 ITR 223. The Ld. AR has referred to the approval granted by the Addl. CIT as well as Pr. CIT and submitted that the Addl. CIT has no authority to grant approval and, therefore, in the absence of the satisfaction and approval of the Competent Authority which is only one Authority which cannot be substituted by the satisfaction of other Treta E Technol…