Director of Income Tax v. Society For Worldwide Interbank Financial Telecommunications (323 ITR 249)

Q: What is Director of Income Tax v. Society For Worldwide Interbank Financial Telecommunications authority for?

Reassessment proceedings are invalid if the Assessing Officer fails to issue a mandatory notice under Section 143(2) of the Income-tax Act after the assessee files a return in response to a Section 148 notice and scrutinizes that return.

Q: How many judgments cite Director of Income Tax v. Society For Worldwide Interbank Financial Telecommunications?

128 judgments on BharatTax cite Director of Income Tax v. Society For Worldwide Interbank Financial Telecommunications (323 ITR 249), spanning 2015 to 2026.

Q: Which sections of the Income Tax Act does Director of Income Tax v. Society For Worldwide Interbank Financial Telecommunications come up under?

It is most often cited in judgments turning on Section 143(2), Section 147, Section 148, Section 143(3), Section 144, Section 292BB.

M/S. Rkr Graphite Private Limited, Kolkata vs. ITO Ward 12(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 64/KOL/2025[2014-15]Status: DisposedITAT Kolkata30 Jun 2025AY 2014-15

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(2)Section 148Section 148ASection 68

…18.02.2015; Hon'ble Madras High Court in the case of Sapthagiri Finance & Investment vs. ITO reported in (2013) 90 DTR (Mad) 289); Hon'ble Delhi High Court in the case of DIT vs. Society for Worldwide Interbank Financial Telecommunications reported in (2010) 323 ITR 249 (Del); Hon'ble Allahabad High Court in the case of CIT vs. Solarpur Cold Storage P Ltd (2014) 50 Taxmann.com 105 (All); Hon'ble Allahabad High Court in the case of CIT vs. Rajeev Sharma reported in [2011] 336 ITR 678 (All.). Since the Assessing Officer did not issue notice u/s 143(2) of the Act within the specified time period, therefore, the Ass…

Krishan Kumar Makrania Pro. M/S. Makrania Oil Mill, Bhiwani vs. DCIT Central Circle-I, Gurgaon

In the result, assessee’s appeal in ITA No

ITA 3214/DEL/2024[2011-12]Status: DisposedITAT Delhi18 Jun 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singhassessment Year: 2011-12)

For Appellant: Sh. Gautam Jain, Adv. & AnkitFor Respondent: Sh. Om Parkash, Sr. DR

Section 139(1)Section 143(2)Section 143(3)Section 147Section 148

…ourt in several cases pertaining to proceedings under Section 147 has held that a notice under Section 143(2) is mandatory. [See: Alpine Electronics Asia (P.) Ltd. v. DGIT: 341 ITR 247 (Del), DIT v. Society for Worldwide Interbank Financial Telecommunication: 323 ITR 249 (Del), Pr. CIT v Shri Jai Shiv Shankar Traders Pvt. Ltd.: 282 CTR 435 (Del) and CIT v. Rajeev Verma: 336 ITR (All)]. It is also relevant to note that clause (b) of the proviso to Section 148(1) of the Act also specifically extends the period for issuance of notice under Section 143(2) of the Act." 13 Krishna Kumar Makrania 13. Under these facts,…

Reena Mittal, New Delhi vs. DCIT Central Circle 31, New Delhi

The appeal is allowed in favour of the assessee on this additional

ITA 2021/DEL/2023[2016-17]Status: DisposedITAT Delhi04 Jun 2025AY 2016-17

Bench: Ms. Annapurna Gupta & Ms. Madhumita Royassessment Year: 2016-17

Section 10(38)Section 132Section 143(1)Section 143(2)Section 144Section 144BSection 147Section 148Section 292BSection 68

…of 2019 dt:14.08.2019 (SC); - ACIT v. Hotel Blue Moon (2010) 321 ITR 362 (SC); - PCIT v. Silver Line 383 ITR 455 (Delhi) (HC) - Pr CIT vs Staunch Marketing Pvt Ltd 404 ITR 299 (Del) - DIT v. Society for Worldwide Interbank Financial Telecommunications (2010) 323 ITR 249 (Del) 7. The judgment rendered by the Hon’ble Delhi High Court in the case of PCIT vs. Dart Infrabuild P Ltd 118 CCH 0174 (Del) was further relied upon. Relying on the ratio laid down to this effect by that Court that the view of the AO that since return of income was invalid being filed beyond the time limit prescribed as per the notice under…

Anil Agrawal, Muzaffarpur vs. DCIT/ACIT, Cir-1, Muzzaffarpur, Muzaffarpur

In the result, the appeal filed by the assessee is allowed on this issue

ITA 511/PAT/2024[2015-16]Status: DisposedITAT Patna26 Mar 2025AY 2015-16

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

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

…18.02.2015; Hon’ble Madras High Court in the case of Sapthagiri Finance & Investment vs. ITO reported in (2013) 90 DTR (Mad) 289); Hon’ble Delhi High Court in the case of DIT vs. Society for Worldwide Interbank Financial Telecommunications reported in (2010) 323 ITR 249 (Del); Hon’ble Allahabad High Court in the case of CIT vs. Solarpur Cold Storage P Ltd (2014) 50 Taxmann.com 105 (All); Hon’ble Allahabad High Court in the case of CIT vs. Rajeev Sharma reported in [2011] 336 ITR 678 (All.). Since the Assessing Officer did not issue notice u/s 143(2) of the Act within the specified time period, therefore, the Ass…

M/S Suncity Niketan Pvt.Ltd., Kolkata vs. Income Tax Officer, 5(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 2101/KOL/2024[2013-14]Status: DisposedITAT Kolkata07 Feb 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.2101/Kol/2024 Assessment Year: 2013-14 M/S Suncity Niketan Pvt. Ltd………………....….......…....………....Appellant 5, Clive Row, Kolkata -1. [Pan: Aapcs4157E] Vs. Ito, Ward-5(1), Kolkata......................................................…..…..... Respondent Appearances By: Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 12, 2024 Date Of Pronouncing The Order : February 07, 2025 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 06.12.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Is Aggrieved By The Action Of The Ld. Cit(A) In Confirming The Addition Of Rs.17,99,28,555/- Made By The Assessing Officer By Treating Credits In The Account Of The Assessee As Income Of The Assessee From Unexplained Sources. The Assessee Apart From Challenging The Validity Of The Additions Made/Confirmed By The Lower Authorities On Merits, Has Also Contested The Very Validity Of The Reopening Of The Assessment Order As Well As The Validity Of The Assessment Order For Want Of Issue Of Notice U/S 143(2) Of The Act.

Section 143(2)Section 147Section 250

…on which the assessee informed the Assessing Officer that the return originally filed should be treated as the return filed pursuant to the notice under section 148 of the Act. 13. In DIT v. Society for Worldwide Interbank Financial Telecommunications [2010] 323 ITR 249 (Delhi), this court invalidated a reassessment proceeding after noting that the notice under section 143(2) of the Act was not issued to the assessee pursuant to the filing of the return. In other words, it was held mandatory to serve the notice under section 143(2) of the Act only after the return filed by the assessee is actually scrutinised by…

Preet International Pvt Ltd, New Delhi vs. ACIT Circle-20(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 3600/DEL/2019[2010-11]Status: DisposedITAT Delhi28 Aug 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Vimal Kumarpreet International Pvt. Ltd, Vs. Acit, 240, Ff, Dda Office Complex Circle-20(1), Cycle Market, Jhandewalan New Delhi Extn, New Delhi (Appellant) (Respondent) Pan: Aaaco9321J Assessee By : Shri Ved Jain, Adv Ms. Supriya Mehta, Ca Revenue By: Shri Vivek Vardha, Sr. Dr Date Of Hearing 05/06/2024 Date Of Pronouncement 28/08/2024

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Vivek Vardha, Sr. DR

Section 143(3)Section 147Section 148

…ant case for which purpose, he issued notice u/s 143(2) of the Act. Hence the reliance placed by the ld. AR on the decision of the Hon‟ble Jurisdictional High Court in the case of DIT vs Society for Worldwide Interbank Financial Telecommunications reported in 323 ITR 249 (Del) is factually distinguishable with the assessee. The ld.AO completed the re-assessment proceedings u/s 143(3)/147 of the Act on 30.12.2016 after adding a sum of Rs 4,36,644/- on account of shifting of profits due to CCM. This action of the ld. AO was upheld by the ld. CIT(A). 6. From the perusal of the reasons recorded it is very clear that…

Md. Hakimuddin., Kolkata vs. ITO, Ward-1(1), Jalpaiguri

In the result, the appeals filed by the assessee in ITA Nos

ITA 1160/KOL/2023[2015-16]Status: DisposedITAT Kolkata24 Jun 2024AY 2015-16

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 148Section 148ASection 151

…18.02.2015; Hon’ble Madras High Court in the case of Sapthagiri Finance & Investment vs. ITO reported in (2013) 90 DTR (Mad) 289); Hon’ble Delhi High Court in the case of DIT vs. Society for Worldwide Interbank Financial Telecommunications reported in (2010) 323 ITR 249 (Del); Hon’ble Allahabad High Court in the case of CIT vs. Solarpur Cold Storage P Ltd (2014) 50 Taxmann.com 105 (All); Hon’ble Allahabad High Court in the case of CIT vs. Rajeev Sharma reported in [2011] 336 ITR 678 (All.). Since the Assessing Officer did not issue notice u/s 143(2) of the Act within the specified time period, therefore, the Ass…

Md. Hakimuddin, Kolkata vs. ITO, Ward. -1(1), Kolkata

In the result, the appeals filed by the assessee in ITA Nos

ITA 1159/KOL/2023[2014-15]Status: DisposedITAT Kolkata24 Jun 2024AY 2014-15

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 148Section 148ASection 151

…18.02.2015; Hon’ble Madras High Court in the case of Sapthagiri Finance & Investment vs. ITO reported in (2013) 90 DTR (Mad) 289); Hon’ble Delhi High Court in the case of DIT vs. Society for Worldwide Interbank Financial Telecommunications reported in (2010) 323 ITR 249 (Del); Hon’ble Allahabad High Court in the case of CIT vs. Solarpur Cold Storage P Ltd (2014) 50 Taxmann.com 105 (All); Hon’ble Allahabad High Court in the case of CIT vs. Rajeev Sharma reported in [2011] 336 ITR 678 (All.). Since the Assessing Officer did not issue notice u/s 143(2) of the Act within the specified time period, therefore, the Ass…

Mamta Choraria, Howrah vs. ITO, Ward-36(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 214/KOL/2024[2014-15]Status: DisposedITAT Kolkata01 May 2024AY 2014-15

Bench: Dr. Manish Borad, Hon’Ble & Shri Pradip Kumar Choubey, Hon’Blei.T.A. No. 214/Kol/2024 Assessment Year: 2014-15 Mamta Choraria Income Tax Officer, Ward – 36(1), Bl-A2 Ganges Garden Vs Kolkata 106, K.C.S. Road Howrah -711102 [Pan : Aczpc6470F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Amit Agarwal, Advocate Revenue By : Shri Swapan Kumar Bera, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 17/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 01/05/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”) Dt. 06/12/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2014-15. 2. Though The Assessee Has Raised Various Grounds Of Appeal, We Will Take Up The Legal Issue Challenging The Validity Of Issuance Of Notice U/S 148 Of The Act. 3. At The Outset, The Ld. Counsel For The Assessee Submitted That The Time Limit To Issue Notice U/S 148 Of The Act For Assessment Year 2014- 15, Expired On 11/03/2021 & Notice U/S 148 Of The Act Was Issued & Served Through E-Mail On 01/04/2021. He Thus Contended That The Notice U/S 148 Of The Act Is Barred By Limitation And, Therefore, The 2

For Appellant: Shri Amit Agarwal, AdvocateFor Respondent: Shri Swapan Kumar Bera, JCIT, Sr. D/R

Section 148Section 250

…18.02.2015; Hon’ble Madras High Court in the case of Sapthagiri Finance & Investment vs. ITO reported in (2013) 90 DTR (Mad) 289); Hon’ble Delhi High Court in the case of DIT vs. Society for Worldwide Interbank Financial Telecommunications reported in (2010) 323 ITR 249 (Del); Hon’ble Allahabad High Court in the case of CIT vs. Solarpur Cold Storage P Ltd (2014) 50 Taxmann.com 105 (All); Hon’ble Allahabad High Court in the case of CIT vs. Rajeev Sharma reported in [2011] 336 ITR 678 (All.). Since the Assessing Officer did not issue notice u/s 143(2) of the Act within the specified time period, therefore, the Ass…

Manju Devi Shah, Kolkata vs. ITO, Ward-50(4), Kolkata.

In the result, the appeal of the assessee stands allowed

ITA 1280/KOL/2023[2010-11]Status: DisposedITAT Kolkata22 Apr 2024AY 2010-11

Bench: Shri Sanjay Gargi.T.A. No.1280/Kol/2023 Assessment Year: 2010-11 Manju Devi Shah……………..…..…......................…...……………....Appellant P-281 Scheme Vim Cit Road, Kankurgachi, Kolkata-700054. [Pan: Amkps3650G] Vs. Ito, Ward-50(4), Kolkata.......…..........................................…..…..... Respondent Appearances By: Shri A. K. Tibrewal, Fca, Appeared On Behalf Of The Appellant. Shri Bibekananda Madhu, Jcit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 29, 2024 Date Of Pronouncing The Order : April 22, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 12.10.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Apart From Challenging The Additions On Merits Made/Confirmed By The Lower Authorities Of Rs.42,12,703/- U/S 68 Of The Act By Treating The Long-Term Capital Gains Earned By The Assessee As Bogus, Has Also Challenged The Very Validity Of The Reopening Of The Assessment. 3. Since, The Legal Grounds Relating To The Validity Of The Reopening Of The Assessment Hit At The Very Jurisdiction Of The Assessing Officer To

Section 147Section 148Section 151Section 250Section 68

…18.02.2015; Hon’ble Madras High Court in the case of Sapthagiri Finance & Investment vs. ITO reported in (2013) 90 DTR (Mad) 289); Hon’ble Delhi High Court in the case of DIT vs. Society for Worldwide Interbank Financial Telecommunications reported in (2010) 323 ITR 249 (Del); Hon’ble Allahabad High Court in the case of CIT vs. Solarpur Cold Storage P Ltd (2014) 50 Taxmann.com 105 (All); Hon’ble Allahabad High Court in the case of CIT vs. Rajeev Sharma reported in [2011] 336 ITR 678 (All.). Since the Assessing Officer did not issue notice u/s 143(2) of the Act within the specified time period, therefore, the Ass…

The DCIT, Central Circle-1(1), Ahmedabad vs. M/S. Venus Infrastructure & Developers Pvt. Ltd., Ahmedabad

In the result, the appeal of the Revenue is hereby dismissed

ITA 38/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2017-18

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

For Appellant: ShriFor Respondent: Shri Akhilendra Pratap Yadaw

Section 80Section 80I

…ahabad) x) Pr.CIT v. Shri Jai Shiv Shankar Traders (P.) Ltd. [2015] 64 taxmann.com 220 (Delhi) xi) C1T v. M/s Salarpur Cold Storage (P.) Ltd. [2014] 50 Taxmann.com 105 (Allahabad) xii) DIT v. Society for Worldwide Inter Bank Financial Telecommunications[201Q] 323 ITR 249 232 CTR 265 (Delhi) iii. Reason without application of mind and contradictory stand ITA Nos.37-38/AHD/2021 A.Y.s 2008-09 & 2017-18 14 5.2.7 Even it has been brought to the notice by the assessee in the present appellate proceedings that the sanctioning authority i.e. PCIT, Central, Ahmedabad for reopening the assessment has given the sanction on…

The DCIT, Central Circle-1(1), Ahmedabad vs. M/S. Venus Infrastructure & Developers Pvt. Ltd., Ahmedabad

In the result, the appeal of the Revenue is hereby dismissed

ITA 37/AHD/2021[2008-09]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2008-09

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

For Appellant: ShriFor Respondent: Shri Akhilendra Pratap Yadaw

Section 80Section 80I

…ahabad) x) Pr.CIT v. Shri Jai Shiv Shankar Traders (P.) Ltd. [2015] 64 taxmann.com 220 (Delhi) xi) C1T v. M/s Salarpur Cold Storage (P.) Ltd. [2014] 50 Taxmann.com 105 (Allahabad) xii) DIT v. Society for Worldwide Inter Bank Financial Telecommunications[201Q] 323 ITR 249 232 CTR 265 (Delhi) iii. Reason without application of mind and contradictory stand ITA Nos.37-38/AHD/2021 A.Y.s 2008-09 & 2017-18 14 5.2.7 Even it has been brought to the notice by the assessee in the present appellate proceedings that the sanctioning authority i.e. PCIT, Central, Ahmedabad for reopening the assessment has given the sanction on…

Vayoo Nandan Finance Company Pvt Ltd, New Delhi vs. ITO Ward 26(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 3097/DEL/2019[2009-10]Status: DisposedITAT Delhi23 Jan 2024AY 2009-10

Bench: Shri M. Balaganeshm/S. Vayoo Nandan Finance Vs. Ito, Company Pvt. Ltd, Ward-26(2), B-6, Ganpati Apartment, 6, New Delhi Alipur Road, Civil Lines, New Delhi Pan: Aaavc0737F Assessee By : Dr. Rakesh Gupta, Adv Shri Shrey Jain, Adv Revenue By: Ms. Kirti Sankratyayan, Sr. Dr Date Of Hearing 04/01/2024 Date Of Pronouncement 23/01/2024

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Ms. Kirti Sankratyayan, Sr. DR

Section 143(1)Section 143(3)Section 147Section 148

…ant case for which purpose, he issued notice u/s 143(2) of the Act. Hence the reliance placed by the ld. AR on the decision of the Hon‟ble Jurisdictional High Court in the case of DIT vs Society for Worldwide Interbank Financial Telecommunications reported in 323 ITR 249 (Del) is factually distinguishable with the assessee. The ld.AO completed the re-assessment proceedings u/s 143(3)/147 of the Act on 30.12.2016 after adding a sum of Rs 4,36,644/- on account of shifting of profits due to CCM. This action of the ld. AO was upheld by the ld. CIT(A). 6. From the perusal of the reasons recorded it is very clear that…

M/S. Osian Stock Broking Pvt. Ltd., Kolkata vs. Income Tax Officer, Ward-6(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 320/KOL/2022[2008-2009]Status: DisposedITAT Kolkata16 Jan 2024AY 2008-2009

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 320/Kol/2022 Assessment Year: 2008-09 M/S. Osian Stock Broking Pvt. Ltd. Income Tax Officer, Ward – 6(1), Unit No. 1501, 15Th Floor Vs Kolkata Diamond Heritage 16, Strand Road Kolkata – 700001 [Pan: Aaaco3479N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.K. Pransukha, Fca Revenue By : Shri Manas Mondal, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 13/12/2023 घोषणा क" तारीख /Date Of Pronouncement: 16/01/2024 आदेश/O R D E R Per Dr. Manish Borad: The Above Captioned Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”) Dt. 17/05/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2008-09. 2. Though The Assessee Has Raised Several Grounds Of Appeal, At The Outset, The Ld. Counsel For The Assessee Submitted That The Case Of The Assessee Is Squarely Covered In Favour Of The Assessee By The Decision Of The Co-Ordinate Bench Of The Itat In The Assessee’S Own Case For Assessment Year 2009-10, Wherein The Tribunal While Dealing With The Issue, That Whether The Date On Which The Assessing Officer Has Signed The Notice U/S 143(2) Or The Date On Which The Notice Is Actually Sent To The Assessee Via E-Mail, Has To Be Considered For The Purpose Of Determining

For Appellant: Shri S.K. Pransukha, FCAFor Respondent: Shri Manas Mondal, Addl. CIT, Sr. D/R

Section 143(2)Section 143(3)Section 147Section 148Section 148ASection 250

…18.02.2015; Hon’ble Madras High Court in the case of Sapthagiri Finance & Investment vs. ITO reported in (2013) 90 DTR (Mad) 289); Hon’ble Delhi High Court in the case of DIT vs. Society for Worldwide Interbank Financial Telecommunications reported in (2010) 323 ITR 249 (Del); Hon’ble Allahabad High Court in the case of CIT vs. Solarpur Cold Storage P Ltd (2014) 50 Taxmann.com 105 (All); Hon’ble Allahabad High Court in the case of CIT vs. Rajeev Sharma reported in [2011] 336 ITR 678 (All.). Since the Assessing Officer did not issue notice u/s 143(2) of the Act within the specified time period, therefore, the Ass…

Assistant Commissioner of Income Tax (Central)-1, Indore vs. Shri Ritesh Jain, Indore

ITA 794/IND/2018[2010-11]Status: DisposedITAT Indore12 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & It(Ss)Ano.14/Ind/2022 (Assesssment Year 2011-12

Section 139Section 143(2)Section 147Section 148

…ed notice u/s 143(2) on 4th September 2017 without considering return of income filed by the assessee on the same date. He has relied upon a judgment of Hon’ble Delhi Court in case of DIT vs. Society for Worldwide Interbank Financial Telecommunications (2010) 323 ITR 249 (Del.) as well as decision of Delhi Benches of the Tribunal in case of Ajay Sharma vs. DCIT, ITANo.3555/Del/2015. Thus the Ld. AR has submitted that the notice u/s 143(2) was issued by the AO without even considering return of income filed by the assessee on the same date which clearly shows that the notice was ready even prior to file the return…

Joint Commissioner of Income Tax (in- Situ), Central Circle, Jabalpur vs. Manish Kumar Sarogi, Katni

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

ITA 39/JAB/2023[2009-10]Status: DisposedITAT Jabalpur01 Dec 2023AY 2009-10