Daujee Abhushan Bhandar (P.) Ltd. v. Union of India

136 Taxmann.com 246High Court2022#5134 most cited

What is Daujee Abhushan Bhandar (P.) Ltd. v. Union of India authority for?

Notices for reassessment are considered time-barred if they were issued on or after April 1, 2021, and left the ITBA portal on or after that date. This is in line with interpretations of Sections 148 and 149 of the Income Tax Act, 1961.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

Daujee Abhushan Bhandar · Section 148 · Section 149 · reassessment notice · time barred assessment · ITBA portal · April 1 2021 · income tax notice · limitation period

Also reported as

444 ITR 41286 Taxmann 623

Sections most often in play

Section 1961Section 147Section 148Section 151Section 143(3)Section 10(37)Section 145A(b)Section 263

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)section 145bsection 202section 45(5)section 57(iv)section 56(2)(viii)section 10(37)doctrine of mergertime barred assessment

Judgments citing Daujee Abhushan Bhandar (P.) Ltd. v. Union of India

Sh. Randhir Singh, Sirsa vs. PCIT Rohtak, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Surjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Sh. Paramjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Dhuni Chand HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Sh. Kashmir Singh Sandha, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

M/S Ganesh Dass HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Sh. Arvail Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Neeta Sunil Gade, Ahmednagar vs. The Income Tax Officer, Ward-2, Ahmednagar

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1979/PUN/2024[2017-18]Status: DisposedITAT Pune28 Nov 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Neeta Sunil Gode Ito, Ward – 2, At Post Rahuri, Ahmednagar Vs. Nagar-Manmad Road, Dist. Ahmednagar – 413705 Pan: Ahwpg3973B (Appellant) (Respondent) Assessee By : Shri Prasad S Bhandari Department By : Shri Manish M. Mehta Date Of Hearing : 03-11-2025 Date Of Pronouncement : 28-11-2025 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Prasad S BhandariFor Respondent: Shri Manish M. Mehta
Section 132Section 142(1)Section 147Section 148Section 149Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2017-18 Neeta Sunil Gode ITO, Ward – 2, At post Rahuri, Ahmednagar Vs. Nagar-Manmad Road, Dist. Ahmednagar – 413705 PAN: AHWPG3973B (Appellant) (Respondent) Assessee by : Shri Prasad S Bhandari Department by : Shri Manish M. Mehta Date of hearing : 03-11-2025 Date of pronouncement : 28-11-2025 O R D E R PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order dated 24.07.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment y…

Khurshid Ahmad Dar, Jammu and Kashmir, India vs. ITO Ward, Udhampur

In the result, the appeal of the assessee is allowed

ITA 236/ASR/2025[2017-18]Status: DisposedITAT Amritsar10 Nov 2025AY 2017-18

Bench: Dr. Mitha Lalmeena, Hon'Ble & Shri Udayan Das Gupta, Hon'Blekhurshid Ahmad Dar Vs. Ito, Ward, Nully Poshwari Turkawangam, Udhampur Shopia, 192305, Jammu & Kashmir, India.Pin 192305. Pan No. Awmpd5664K Assessee By Shri Rohit Kapoor, Adv. & Shri V.S. Aggarwal, Itp. Revenue By Mrs. Roshanta Kumari Meena, Cit Dr. Date Of Hearing 23.09.2025. Date Of Pronouncement To. [1 .2025. Order Dr. Mitha Lal Meena, A.M.:

Section 144Section 147Section 148Section 148ASection 151Section 151(1)Section 250Section 250(6)Section 282Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH (PHYSICAL), AMRITSAR BEFORE DR. MITHA LALMEENA, HON'BLE ACCOUNTANT MEMBER AND SHRI UDAYAN DAS GUPTA, HON'BLE JUDICIAL MEMBER Khurshid Ahmad Dar Vs. ITO, Ward, Nully Poshwari Turkawangam, Udhampur Shopia, 192305, Jammu and Kashmir, India.PIN 192305. PAN No. AWMPD5664K Assessee by Shri Rohit Kapoor, Adv. & Shri V.S. Aggarwal, ITP. Revenue by Mrs. Roshanta Kumari Meena, CIT DR. Date of Hearing 23.09.2025. Date of Pronouncement to. [1 .2025. ORDER DR. MITHA LAL MEENA, A.M.: This appeal is preferred by the assessee against the order passed by Id. Commissioner of I…

Koshal Kishor Sharma, Jaipur vs. DCIT(Intl. Tax.) Jaipur, Jaipur

In the result, appeals of the assessee are allowed

ITA 862/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Dharam Singh Meena, JCIT-DR
Section 147Section 148ASection 234ASection 250Section 271(1)(c)Section 69Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 861 & 862/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Koshal Kishor Sharma DCIT (Intl. Tax), Vs. Jaipur. Sita Bari, Near Airport Sanganer, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: BNKPS3258Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Shrawan Kumar Gupta, Adv. jktLo dh vksjls@Revenue by : Shri Dharam Singh…

Koshal Kishor Sharma, Jaipur vs. DCIT(Intl. Tax), Jaipur

In the result, appeals of the assessee are allowed

ITA 861/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Dharam Singh Meena, JCIT-DR
Section 147Section 148ASection 234ASection 250Section 271(1)(c)Section 69Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 861 & 862/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Koshal Kishor Sharma DCIT (Intl. Tax), Vs. Jaipur. Sita Bari, Near Airport Sanganer, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: BNKPS3258Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Shrawan Kumar Gupta, Adv. jktLo dh vksjls@Revenue by : Shri Dharam Singh…

Abdulwahid Abdulkarim Qureshi, Ahmednagar vs. ITO, Ward 2, Ahmednagar

In the result, both the appeals of the assessee are allowed

ITA 894/PUN/2024[2017-18]Status: DisposedITAT Pune06 Aug 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde
Section 147Section 250

…ed to the judgment(s) of Hon’ble Madras High Court in the case of Smt. Parveen Amin Bhathara Vs. ITO reported in (2022) 446 ITR 201, Hon’ble Allahabad High Court in the case of Daujee Abhushan Bhandar Pvt. Ltd. Vs. Union of India and others reported in (2022) 444 ITR 41, Hon’ble Madhya Pradesh in the case of Yuvraj Vs. ITO and others reported in (2022) 444 ITR 329. Hon’ble Court has held that the impugned notices in all these batch of writ petitions are barred by limitation u/s.148 and 149 of the Act since the said notices have left the ITBA portal on or after 01.04.2021. Hon’ble Court has also referred to the ju…

Abdulwahid Abdulkarim Qureshi, Ahmednagar vs. ITO, Ward 2, Ahmednagar

In the result, both the appeals of the assessee are allowed

ITA 893/PUN/2024[2016-17]Status: DisposedITAT Pune06 Aug 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde
Section 147Section 250

…ed to the judgment(s) of Hon’ble Madras High Court in the case of Smt. Parveen Amin Bhathara Vs. ITO reported in (2022) 446 ITR 201, Hon’ble Allahabad High Court in the case of Daujee Abhushan Bhandar Pvt. Ltd. Vs. Union of India and others reported in (2022) 444 ITR 41, Hon’ble Madhya Pradesh in the case of Yuvraj Vs. ITO and others reported in (2022) 444 ITR 329. Hon’ble Court has held that the impugned notices in all these batch of writ petitions are barred by limitation u/s.148 and 149 of the Act since the said notices have left the ITBA portal on or after 01.04.2021. Hon’ble Court has also referred to the ju…

Rang Mahal, Meerut vs. ITO, Ward 2(2), Meerut

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

ITA 5326/DEL/2024[2017-18]Status: DisposedITAT Delhi14 May 2025AY 2017-18

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Rohit Agarwal, CAFor Respondent: Shri B.S. Anand, Sr. DR
Section 133(6)Section 142(1)Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER Rang Mahal, vs. ITO, Ward 2 (2), 1, Sharda Road, Delhi Road, New Delhi. Meerut – 250 002 (Uttar Pradesh). (PAN : AASFR3224K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Agarwal, CA REVENUE BY : Shri B.S. Anand, Sr. DR Date of Hearing : 05.03.2025 Date of Order : 14.05.2025 O R D E R 1. The assessee has filed this appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 30.07.2023 for the Assessment Y…

Indo Pacific Finlease Ltd, Chandigarh vs. PCIT- Chandigarh 1, Chandigarh

In the result, both the appeals are filed by the

ITA 449/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh16 Apr 2025AY 2015-16

Bench: Shrilaliet Kumar & Shri Krinwant Sahayआयकर अपील सं . / I.T.A. Nos.448 & 449/Chd/2024 निर्धारणवर्ष / Assessment Years: 2014-15 & 2015-16

For Appellant: Sh. Ashok Goel, C.AFor Respondent: Sh.Rohit Sharma, CIT-D.R
Section 147Section 148Section 203(1)Section 263

…As per the mail received on the registered mail id the dt. 01.04.2021 as depicted below: X XX X Hence the notice were issued on 01.04.2021, which is time barred. Regarding date of issue, Reliance is placed on following judgments. (All-HC) 2022 ITL 734: (2022) 444 ITR 41: (2022) 325 CTR 659: (2022) 212 DTR 1: (2022) 286 TAXMAN 623 Daujee Abhushan Bhandar (P) Ltd. v. UOI & Ors. IN THE ALLAHABAD HIGH COURT "Thus, considering the provisions of section 282 and 282-A of the Act, 1961 and the provisions of section 13 of the Act, 2000 and meaning of the word 'issue' we find that firstly notice shall be signed by the asse…

Indo Pacific Finlease Ltd, Chandigarh vs. PCIT Chandigarh 1, Chandigarh

In the result, both the appeals are filed by the

ITA 448/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh16 Apr 2025AY 2014-15

Bench: Shrilaliet Kumar & Shri Krinwant Sahayआयकर अपील सं . / I.T.A. Nos.448 & 449/Chd/2024 निर्धारणवर्ष / Assessment Years: 2014-15 & 2015-16 Vs Pcitchandigarh 1, Chandigarh Indo Pacific Finlease Ltd., Sco-98-99, Sector 34 Sub City Centre, Chandigarh 160002 स्थायीलेखासं./Panno. Aaaci2176E अपीलार्थी/Appellant प्रत्यर्थी/Respondent Assessee By : Sh. Ashok Goel, C.A. Revenue By : Sh.Rohit Sharma, Cit-D.R. Date Of Hearing :19.03.2025 Date Of Pronouncement ;16/04/2025 Physical Hearing Order Per Laliet Kumar, J.M.: Both The Appeals Are Being Filed By The Assessee, Feeling Aggrieved By The Order Passed By The Ld. Pr. Commissioner Of Income Tax, Chandigarh-1 Dated 28.03.2024& 23.03.2024 U/S 263 For The Assessment Years: 2014-15& 2015-16. 2. The Assessee Has Raised The Common Grounds Of Appeal In Ita Nos.448 & 449/Chd/2024 As Under:

For Appellant: Sh. Ashok Goel, C.AFor Respondent: Sh.Rohit Sharma, CIT-D.R
Section 147Section 148Section 203(1)Section 263

…il id the dt. 01.04.2021 as depicted below: X X ITA Nos.208/CHD/2021 & Ors. A.Ys.2018-19& Ors.5 Hence the notice were issued on 01.04.2021, which is time barred. Regarding date of issue, Reliance is placed on following judgments. (All-HC) 2022 ITL 734: (2022) 444 ITR 41: (2022) 325 CTR 659: (2022) 212 DTR 1: (2022) 286 TAXMAN 623 Daujee Abhushan Bhandar (P) Ltd. v. UOI & Ors. IN THE ALLAHABAD HIGH COURT "Thus, considering the provisions of section 282 and 282-A of the Act, 1961 and the provisions of section 13 of the Act, 2000 and meaning of the word 'issue' we find that firstly notice shall be signed by the asse…

Mansoor Mirza, Jaora vs. ITO, Neemuch

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

ITA 153/IND/2024[2011-12]Status: DisposedITAT Indore29 Jul 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimansoor Mirza Ito 110, Chhawani Jaora Dewas Vs. Jaora (Appellant / Assessee) (Respondent/ Revenue) Pan: Angpm9218H Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.07.2024 Date Of Pronouncement 29.07.2024

Section 144Section 69

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Mansoor Mirza ITO 110, Chhawani Jaora Dewas Vs. Jaora (Appellant / Assessee) (Respondent/ Revenue) PAN: ANGPM9218H Assessee by Shri Soumya Bumb, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 24.07.2024 Date of Pronouncement 29.07.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by assessee is directed against the order dated 30.10.2023 of the Commissioner of Income Tax (Appeal), (National Faceless Appeal Centre (NFAC)…

Mark Electronics Corporation, Dissolved vs. Income Tax Officer, Ward 29(1), New Delhi

In the result, appeal filed by the assessee is allowed

ITA 3262/DEL/2023[2016-17]Status: DisposedITAT Delhi12 Jun 2024AY 2016-17

Bench: The Ao, Accordingly

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER Mark Electronics Income Tax Officer Corporation (Dissolved) Ward-29(1) Through erstwhile Vs. Delhi partner Ms. Manjula Bhargava U-1, 2nd Floor, Green Park Extension New Delhi-110016 PAN:AAFFM 7682M (Appellant) (Respondent) Assessee by Sh. Priyanshu Goel, CA Respondent by Sh. Anshul, Sr. DR Date of Hearing 03/06/2024 Date of Pronouncement 12/06/2024 ORDER PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of Learned C…

Inmobi Technology Services Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle3(1)(1), Bangalore

In the result appeals filed by assessee for AY

ITA 303/BANG/2022[2017-18]Status: DisposedITAT Bangalore11 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A Nos. 303 & 839/Bang/2022

For Appellant: Shri Chaitanya, Sr. Advocate a/wFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A Nos. 303 & 839/Bang/2022 Assessment Years : 2017-18 & 2018-19 APPELLANT M/s. InMobi Technology Services Pvt. Ltd., 7th Floor, Block Delta, B Block, Embassy Tech Square, Kadubeesanahalli, Varthur Hobli, Bangalore - 560 103. PAN: AACCI7117F RESPONDENT The Deputy Commissioner of Income Tax, Circle - 3(1)(1), Vs. Bangalore. Assessee by : Shri Chaitanya, Sr. Advocate a/w. Shri L. Bharath, CA Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 22-04-2024 Date of…

Lovely Promoters Private Limited, Kolkata vs. ACIT, Central Circle, Ajmer

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

ITA 770/JPR/2023[2013-14]Status: DisposedITAT Jaipur08 Feb 2024AY 2013-14

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

For Appellant: Shri Mayank Taparia (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT) a
Section 127Section 127(1)Section 132Section 147Section 148Section 148ASection 151Section 153C

…y 31.03.2021 is ultimately issued on 01.04.2021 and the same is time barred and therefore, even on this count the re-opening notice issued is time barred. In support of this contention he has relied upon the decision of Daudee Abhushan Bhandar P. Ltd. Vs. UOI 444 ITR 41(All) and Suman Jeet Agarwal and other Vs. ITO 449 ITR 517(Del) and Decision of apex court in the case of Ashish Agarwal. 8. On the merits of the case the ld. AR of the assessee submitted that consequent to the search carried out at the premises of Saini, Gupta and Jain the jurisdiction of the case has been transferred from Kolkatta to Ajmer, with…

Daujee Abhushan Bhandar (P.) Ltd. v. Union of India (136 Taxmann.com 246) — Cited in 23 Judgments | BharatTax