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 366,339 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

Alka Chaturvedi, Noida vs. DCIT, Central Circle-1, Noida

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2488/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4031N Appellant Respondent ITA No. 2487/Del/2022, A.Y. 2013-14 Mallika Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4029G Appellant Respondent ITA No. 2488/Del/2022, A.Y. 2013-14 Alka Cha…

Mallika Chaturvedi, Noida vs. DCIT, Central Circle-1, Noida

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2487/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4031N Appellant Respondent ITA No. 2487/Del/2022, A.Y. 2013-14 Mallika Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4029G Appellant Respondent ITA No. 2488/Del/2022, A.Y. 2013-14 Alka Cha…

Abhimanyu Chaturvedi, Noida vs. DCIT, Central Circle-1, Noida

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2486/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4031N Appellant Respondent ITA No. 2487/Del/2022, A.Y. 2013-14 Mallika Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4029G Appellant Respondent ITA No. 2488/Del/2022, A.Y. 2013-14 Alka Cha…