Director of Income Tax (2006) 290 ITR 99 (Del.); BHPE KINHILL Joint Venture v. Addl. DIT

Mohan Dairy vs. DCIT, Circle

In the result, the additional legal ground No

Bench: Shri J. Sudhakar Reddy Before Shri J. Sudhakar Reddy & Before Shri J. Sudhakar Reddy Before Shri J. Sudhakar Reddy & Shri Chandra Mohan Garg Shri Chandra Mohan Gargshri Chandra Mohan Garg Shri Chandra Mohan Garg

…2) of the Act is necessary within allowed time limit for valid assumption of jurisdiction for framing assessment. Reliance has been placed on following orders/judgments :- (i) Whirlpool India Holdings Ltd., 1 SOT 165 (Delhi). (ii) Worldwide Exports Pvt.Ltd., 272 ITR 162 (Delhi). (iii) Bhagat Singh Vs. Virender Singh – 75 ITD 1 (Delhi)(TM). (iv) Shri Sidh & Co. – 194 ITR 747 (All). (v) Baikunth Nath Singhal – 89 ITD 109 (Agra). (vi) Vipan Khanna – 255 ITR 220 (P&H). 4 ITA-4979/Del/2004 & 2 others (vii) CBDT Circular No.549 dated 31.10.1989 (Para 5.13). (viii) Rakesh S. Mardia – 74 TTJ 836 (Ahd.). (ix) P. Abdul…

ACIT, Circle vs. Mohan Dairy

In the result, the additional legal ground No

Bench: Shri J. Sudhakar Reddy Before Shri J. Sudhakar Reddy & Before Shri J. Sudhakar Reddy Before Shri J. Sudhakar Reddy & Shri Chandra Mohan Garg Shri Chandra Mohan Gargshri Chandra Mohan Garg Shri Chandra Mohan Garg

…2) of the Act is necessary within allowed time limit for valid assumption of jurisdiction for framing assessment. Reliance has been placed on following orders/judgments :- (i) Whirlpool India Holdings Ltd., 1 SOT 165 (Delhi). (ii) Worldwide Exports Pvt.Ltd., 272 ITR 162 (Delhi). (iii) Bhagat Singh Vs. Virender Singh – 75 ITD 1 (Delhi)(TM). (iv) Shri Sidh & Co. – 194 ITR 747 (All). (v) Baikunth Nath Singhal – 89 ITD 109 (Agra). (vi) Vipan Khanna – 255 ITR 220 (P&H). 4 ITA-4979/Del/2004 & 2 others (vii) CBDT Circular No.549 dated 31.10.1989 (Para 5.13). (viii) Rakesh S. Mardia – 74 TTJ 836 (Ahd.). (ix) P. Abdul…

Mohan S Lakhani vs. Income Tax Officer & Anr

…uently, following the previous rulings of this Court, [i.e. Shyam Gopal Charitable Trust V. Director of Income Tax (2006) 290 ITR 99 (Del.); BHPE KINHILL Joint Venture V. Addl. DIT (2008) 304 ITR and (AT) 285 Delhi; World wide Exports P. Ltd. Vs ITO (2005) 272 ITR 162 2015:DHC:1374-DB ITA No.18/2014 Page 4 (AT) (Del.)], it is held that the revenue did not discharge the burden of proving due service of notice which was caused by law upon it. Consequently, the findings of the ITAT and as well as CIT(Appeals) cannot be sustained. The question of law is answered against the revenue and in favour o…