Director of Income Tax v. Society For Worldwide Interbank Financial Telecommunications

323 ITR 249High Court2010#802 most cited

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.

128

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Also referred to as

Director of Income Tax v. Society For Worldwide Interbank Financial Telecommunications · 323 ITR 249 · Section 143(2) notice · Section 148 reassessment · mandatory notice 143(2) · invalid reassessment proceedings · failure to issue notice 143(2) · scrutiny of return · assessment vitiated · Delhi High Court

Sections most often in play

Section 143(2)Section 147Section 148Section 143(3)Section 144Section 292BBSection 142(1)Section 144B

Issues it is cited on

section 144(1)(b)section 292bbsection 148(1)section 144(1)section 292bsection 158bcsection 292section 158bbmaterial facts necessary for assessmentsection 29reason to believeservice of notice

Judgments citing Director of Income Tax v. Society For Worldwide Interbank Financial Telecommunications

Mrs.Prabhaben K. Gala, Mumbai vs. ITO Ward-23(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3942/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…oner of Income-tax-II, Lucknow v. Salarpur Cold Storage (P.) Ltd. (supra) also reiterate the above legal position. As far as this Court is concerned, the decision in Director of Income Tax v. Society For Worldwide Interbank Financial Telecommunications (2010) 323 ITR 249 (Del) and the recent decision in Pr. CIT v. Shri Jai Shiv Shankar Traders Pvt. Ltd. (supra) hold likewise. 23. With the legal position being abundantly clear that a reassessment order cannot be passed without compliance with the mandatory requirement of notice being issued by the AO to the Assessee under Section 143(2) of the Act, the ITAT was in…

Asgar Mohammed Hussain Ghadiali, Mumbai vs. ITO 17(1)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1879/MUM/2017[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Bleshri Asgar Mohammed Hussain Ghadiali V. Income Tax Officer – 17(1)(2) Gem Time Trading, 59 Nakhoda Street Aayakar, Mumbai New Vora’S Malo, 3Rd Floor, Room No. 24 Mumbai – 400 003 & M/S. Kagalwala & Associates Pan: Aappk 4042 B (Assessee) (Respondent) Assessee By : Shri Dr. K. Shivram & Shri Rahul K. Hakani Department By : Shri Satish Chandra Rajore

For Appellant: Shri Dr. K. Shivram &For Respondent: Shri Satish Chandra Rajore
Section 124Section 143(2)Section 143(3)Section 148Section 292B

…oner of Income-tax-II, Lucknow v. Salarpur Cold Storage (P.) Ltd. (supra) also reiterate the above legal position. As far as this Court is concerned, the decision in Director of Income Tax v. Society For Worldwide Interbank Financial Telecommunications (2010) 323 ITR 249 (Del) and the recent decision in Pr. CIT v. Shri Jai Shiv Shankar Traders Pvt. Ltd. (supra) hold likewise. 23. With the legal position being abundantly clear that a reassessment order cannot be passed without compliance with the mandatory requirement of notice being issued by the AO to the Assessee under Section 143(2) of the Act, the ITAT was in…

Visa Chemical Industries, Thane vs. ACIT Circle -3, Thane

In the result, the appeal of the assessee is allowed

ITA 3902/MUM/2018[2009-10]Status: DisposedITAT Mumbai16 Jul 2019AY 2009-10

Bench: Shri B.R. Baskaranassessment Year: 2009-10

For Appellant: Shri M. Subramanian, ld.ARFor Respondent: Shri Chaitnya Anjania, ld.DR
Section 143(2)Section 143(3)Section 147Section 148

…the Act prior to the filing of return of income, i.e., on 27.11.2013. Accordingly he submitted that the assessment order is liable to be quashed as per the following decisions:- (a) DIT vs. Society for worldwide Inter Bank Financial Telecommunications (2010)(323 ITR 249)(Delhi) (b) Shri Sudhir Menon vs. ACIT (ITA No.1744/Mum/2016 dated 03- 10-2018) The Ld A.R further submitted that the AO has disallowed 20% of expenses on adhoc basis and such kind of estimated disallowances cannot be considered to be income escaping assessment within the meaning of sec.147 of the Act. 4. I heard Ld D.R and perused the record. I…

Shri Janak Goel, Gurgaon vs. DCIT, New Delhi

In the result all, the grounds of appeal raised in the appeal memo as well as the additional ground raised by the assessee are dismissed

ITA 938/DEL/2012[2005-06]Status: DisposedITAT Delhi13 May 2019AY 2005-06

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: Shri S. S. Mangla, CAFor Respondent: Shri S. S. Rana, CIT DR
Section 132Section 142Section 143Section 143(2)Section 153ASection 68

…sions of section 143 (2), which makes it clear that the notice can only be served after the learned assessing officer examined the return of income filed by the appellant. For this proposition, he relied upon the decision of the honourable Delhi High Court in 323 ITR 249 in DIT vs Society for worldwide interbank financial telecommunication. 11. The learned departmental representative vehemently submitted that there is no requirement of issue of notice under section 143 (2) of the income tax act in case of a search, assessment. He relied upon the decision of the honorable Delhi High Court in case of shri Ashok Cha…

Kashi Ram, Faridabad vs. ITO, Ward- 1(4), Faridabad

In the result, the appeal of the assessee is allowed

ITA 6451/DEL/2018[2010-11]Status: DisposedITAT Delhi16 Apr 2019AY 2010-11
For Appellant: Sh. Rakesh Gupta, Adv. &For Respondent: Sh. S. L. Anuragi, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148

…d. AO in passing the assessment order u/s 143(3)/147 even though notice u/s 143(2) was issued in violation of the judicial decision Hon’ble Delhi High Court in the case of Director of Income Tax vs. Society For Worldwide Interbank Financial Telecommunications 323 ITR 249 (Delhi). 5) That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of the Ld. A.O. in making an addition of Rs.23,00,000/- as income from undisclosed sources on account of deposits into the bank account, more so without appreciating the material on record & without observin…

Income Tax Officer (Exemptions) vs. S. M. Batha Education Trust, Satara

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee is partly allowed

ITA 2908/PUN/2016[2012-13]Status: DisposedITAT Pune04 Apr 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.2908/Pun/2016 िनधा"रण वष" / Assessment Year : 2012-13 Ito (Exemptions), Ward-1, .......अपीलाथ" / Appellant Pune. बनाम / V/S. S. M. Batha Education Trust, Batha High School, A/P- Panchagani, Taluka: Mahabaleshwar, Satara-412805. ……""यथ" / Respondent Pan : Aacts7892J C.O. No.56/Pun/2018 (Arising Out Of Ita No.2908/Pun/2016 Assessment Year : 2012-13 S. M. Batha Education Trust, S.M. Batha High School, Chessson Road, Panchagani, Tal. Mahabaleshwar, Dist.- Satara-412805. .......अपीलाथ" / Appellant Pan : Aacts7892J बनाम / V/S. Ito (Exemptions), Ward-1, ……""यथ" / Respondent Pune. Revenue By : Smt. Nandita Kanchan Assessee By : Shri Vishnu Bhutada सुनवाई क" तारीख / Date Of Hearing : 19.03.2019 घोषणा क" तारीख / Date Of Pronouncement : 04.04.2019 आदेश / Order Per D. Karunakara Rao, Am: The Appeal Filed By The Revenue Is Against The Order Of Cit(A)-10, Pune Dated 05.10.2016 For The Assessment Year 2012-13. The Cross Objection Filed By The Assessee Is Against The Appeal Of The Revenue.

For Appellant: Shri Vishnu BhutadaFor Respondent: Smt. Nandita Kanchan
Section 143(2)Section 147Section 148

…Ltd. (2013) 32 taxmann.com 162 (Bom.-HC) & (ii) CIT vs. Ms. Malvika Arun Somaiya (2010) 2 taxmann.com 144 (Bom.-HC) and the judgement of the Hon’ble Delhi High Court in the case of DIT vs. Society for Worldwide Inter Bank Financial, Telecommunications (2010) 323 ITR 249 (Del.-HC), etc. and appreciated the requirement of issue of notice u/s 143(2) of the Act after the return of income is filed. For the sake of 4 C.O. No.56/PUN/2018 completeness, the operative para 9 of the said order of the Tribunal (supra) is extracted hereunder :- “9. In view of the fact that notice under section 148 of the Act dated 1.04.2013…

Ajay Sharma, New Delhi vs. DCIT, Ghaziabad

In the result, the appeal of the Assessee is allowed

ITA 3555/DEL/2015[2011-12]Status: DisposedITAT Delhi05 Mar 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Sanjay Goyal, CIT-D.R
Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153A

…09 & 2009-10] Order dated 17.10.2017 22 ITA.No.3555/Del./2015 Shri Ajay Sharma, Ghaziabad. iii) Hon’ble Delhi High Court in the case of Director of Income Tax Vs. Society for Worldwide Inter Bank Financial, Telecommunications in ITA No. 441/2010, reported at 323 ITR 249 iv) Section 292BB & Section 143(2) are both dealt succinctly in Delhi High Court decision in case of Silver Line reported at 383 ITR 455 wherein it has been held as under:- “…12. The Court first proposes to consider the question as to whether in terms of the proviso to Section 292BB of the Act, the Assessee was precluded, at the stage of the pro…

Shri Rishav Prakash Jain, New Delhi vs. ITO, New Delhi

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

ITA 2061/DEL/2012[2001-02]Status: DisposedITAT Delhi18 Feb 2019AY 2001-02

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year : 2001-02 Rishav Prakash Jain, Vs. Ito, 2683/85, Gali Pattey Wali, Ward-30(4), Naya Bazar, New Delhi. New Delhi. Pan: Aagpj5075N (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta &For Respondent: Shri Surender Pal, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148Section 292B

…ht of notice to be issued u/s 143(2) of the Act." 22. The decisions of the Allahabad High Court in Commissioner of Income Tax v. Rajeev Sharma (supra) and Commissioner of Income-tax-II, Lucknow v. 7 For Worldwide Interbank Financial Telecommunications (2010) 323 ITR 249 (Del) and the recent decision in Pr. CIT v. Shri Jai Shiv Shankar Traders Pvt. Ltd. (supra) hold likewise. 23. With the legal position being abundantly clear that a reassessment order cannot be passed without compliance with the mandatory requirement of notice being issued by the AO to the Assessee under Section 143(2) of the Act, the ITAT was in…

Satish Kumar, Faridabad vs. ITO, Ward- 2(3), Faridabad

In the result, appeal of assessee is allowed

ITA 3586/DEL/2018[2008-09]Status: DisposedITAT Delhi14 Jan 2019AY 2008-09

Bench: Shri H.S. Sidhua.Y. 2008-09

For Appellant: Sh. Somil Aggarwal, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…t, which was later quashed by the ITAT and the Hon’ble High Court in the following cases:- i) Hon’ble Delhi High Court in the case of Director of Income Tax Vs. Society for Worldwide Inter Bank Financial, Telecommunications in ITA No. 441/2010, reported at 323 ITR 249 ii) Delhi ITAT in case of Micron Enterprises Pvt. Ltd. Vs. ITO in I.T.A No. 901/DEL/2016 (A.Y .2006-07) order dated 14/05/2018 iii) Delhi ITAT in Harsh Bhatia case ITA Nos. 1262/& 1263/DEL/2017 [A.Ys. 2008-09 & 2009-10] order dated 17.10.2017. iv) Delhi ITAT, in the case of Ashtech Industries Pvt. Ltd. vs. DCIT in ITA No. 2332/Del/2018 (AY 200…

M/S. Sri Balaji Forgings (P) Ltd., New Delhi vs. Pr. CIT- 8, New Delhi

In the result, appeal of Assessee is allowed

ITA 3216/DEL/2017[2009-10]Status: DisposedITAT Delhi09 Jan 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri Prashant Maharishi, A.M.

For Appellant: Advocates &For Respondent: Shri S.S.Rana, CIT-D.R
Section 143(1)Section 143(3)Section 147Section 148Section 263

…d Counsel for the Assessee also relied upon decision of 29 ITA.No.3216/Del./2017 Sri Balaji Forgings (P) Ltd., New Delhi. the Hon’ble Delhi High Court in the case of Director of Income Tax vs. Society for Worldwide Interbank Financial Telecommunication (2010) 323 ITR 249 (Del.) in which it was held that “notice under section 143(2) was simultaneously issued on filing of the return of income, therefore, it is bad in law and invalid”. Learned Counsel for the Assessee relied upon decision of Hon’ble Supreme Court in the case of ACIT & Another vs. M/s. Hotel Blue Moon in Civil Appeal No.1198 of 2010 arising out of SL…

Ashtech Industries Pvt. Ltd., New Delhi vs. DCIT, Circle-3(2), New Delhi

In the result, the appeal of the Assessee is allowed

ITA 2332/DEL/2018[2009-10]Status: DisposedITAT Delhi20 Dec 2018AY 2009-10

Bench: Shri H. S. Sidhu & Shri L.P. Sahu

For Appellant: SH. KAPIL GOEL, ADVOCATEFor Respondent: SH. SRIDHAR DORA, SR. DR
Section 143(2)Section 143(3)Section 147Section 148Section 151

…Bhatia case ITA Nos. 1262/& 1263/DEL/2017 [A.Ys. 2008-09 & 2009-10] order dated 17.10.2017. iii) Hon’ble Delhi High Court in the case of Director of Income Tax Vs. Society for Worldwide Inter Bank Financial, Telecommunications in ITA No. 441/2010, reported at 323 ITR 249 iv) Delhi High Court decision in the case of Silver Line reported at 383 ITR 455. 5. On the merits of the case, Ld. Counsel for the assessee stated that the addition made u/s 68 of the Act is for mere reason of non production of directors in person of share holder companies same cannot be a justified ground to draw adverse inference u/s 68 of th…

Superior Buildwell Pvt. Ltd., Delhi vs. Pr. CIT- 8, New Delhi

In the result, appeal of the Assessee is allowed

ITA 3301/DEL/2017[2009-10]Status: DisposedITAT Delhi10 Dec 2018AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri Prashant Maharishi, A.M.

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri S.S.Rana, CIT-D.R
Section 147Section 148Section 263

…e-assessment proceedings under section 148 of the I.T. Act. Learned Counsel for the Assessee also relied upon decision of the Hon’ble Delhi High Court in the case of Director of Income Tax vs. Society for Worldwide Interbank Financial Telecommunication (2010) 323 ITR 249 (Del.) in which it was held that “notice under section 143(2) 16 ITA.Nos.2269, 2857, 2527 & 3301/Del./2017 M/s. Supersonic Technologies Pvt. Ltd., Delhi, M/s. SPJ Hotels Private Limited, New Delhi, M/s. Shiv Sai Infrastructure (P) Ltd., New Delhi & M/s. Superior Buildwell Private Limited, Delhi. was simultaneously issued on filing of the return…

M/S. Spj Hotels Pvt. Ltd., Delhi vs. Pr. CIT- 8, New Delhi

In the result, appeal of the Assessee is allowed

ITA 2857/DEL/2017[2007-08]Status: DisposedITAT Delhi10 Dec 2018AY 2007-08

Bench: Shri Bhavnesh Saini, J.M. & Shri Prashant Maharishi, A.M.

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri S.S.Rana, CIT-D.R
Section 147Section 148Section 263

…e-assessment proceedings under section 148 of the I.T. Act. Learned Counsel for the Assessee also relied upon decision of the Hon’ble Delhi High Court in the case of Director of Income Tax vs. Society for Worldwide Interbank Financial Telecommunication (2010) 323 ITR 249 (Del.) in which it was held that “notice under section 143(2) 16 ITA.Nos.2269, 2857, 2527 & 3301/Del./2017 M/s. Supersonic Technologies Pvt. Ltd., Delhi, M/s. SPJ Hotels Private Limited, New Delhi, M/s. Shiv Sai Infrastructure (P) Ltd., New Delhi & M/s. Superior Buildwell Private Limited, Delhi. was simultaneously issued on filing of the return…

M/S. Shiv Sai Infrastructure (P) Ltd., New Delhi vs. Pr. CIT- 8, New Delhi

In the result, appeal of the Assessee is allowed

ITA 2527/DEL/2017[2007-08]Status: DisposedITAT Delhi10 Dec 2018AY 2007-08

Bench: Shri Bhavnesh Saini, J.M. & Shri Prashant Maharishi, A.M.

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri S.S.Rana, CIT-D.R
Section 147Section 148Section 263

…e-assessment proceedings under section 148 of the I.T. Act. Learned Counsel for the Assessee also relied upon decision of the Hon’ble Delhi High Court in the case of Director of Income Tax vs. Society for Worldwide Interbank Financial Telecommunication (2010) 323 ITR 249 (Del.) in which it was held that “notice under section 143(2) 16 ITA.Nos.2269, 2857, 2527 & 3301/Del./2017 M/s. Supersonic Technologies Pvt. Ltd., Delhi, M/s. SPJ Hotels Private Limited, New Delhi, M/s. Shiv Sai Infrastructure (P) Ltd., New Delhi & M/s. Superior Buildwell Private Limited, Delhi. was simultaneously issued on filing of the return…

M/S. Supersonic Technologies Pvt. Ltd., Delhi vs. Pr. CIT- 8, New Delhi

In the result, appeal of the Assessee is allowed

ITA 2269/DEL/2017[2007-08]Status: DisposedITAT Delhi10 Dec 2018AY 2007-08

Bench: Shri Bhavnesh Saini, J.M. & Shri Prashant Maharishi, A.M.

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri S.S.Rana, CIT-D.R
Section 147Section 148Section 263

…e-assessment proceedings under section 148 of the I.T. Act. Learned Counsel for the Assessee also relied upon decision of the Hon’ble Delhi High Court in the case of Director of Income Tax vs. Society for Worldwide Interbank Financial Telecommunication (2010) 323 ITR 249 (Del.) in which it was held that “notice under section 143(2) 16 ITA.Nos.2269, 2857, 2527 & 3301/Del./2017 M/s. Supersonic Technologies Pvt. Ltd., Delhi, M/s. SPJ Hotels Private Limited, New Delhi, M/s. Shiv Sai Infrastructure (P) Ltd., New Delhi & M/s. Superior Buildwell Private Limited, Delhi. was simultaneously issued on filing of the return…

Sudhir Menon, Mumbai vs. ACIT Cen Cir 8(2), Mumbai

In the result, the appeal of assessee is allowed and that of the Revenue is dismissed

ITA 1744/MUM/2016[2010-11]Status: DisposedITAT Mumbai03 Oct 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 1744/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2010-11) Shri Sudhir Menon The Asst. Commissioner Of 501, Swapnalok, Marve Road, Income Tax, Central Circle- Malad (West), 8(2), 676A, 6Th Floor, Vs. Mumbai-400 064 Aayakar Bhavan, Mumbai- 400 020 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aajpm4604R Aayakr Apila Sam./ Ita No. 1466/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Asst. Commissioner Of Sudhir Menon Income Tax, Central Circle- 501, Swapnalok, Marve Vs. 8(2), 676A, 6Th Floor, Aayakar Road, Malad (West), Bhavan, Mumbai-400 020 Mumbai-400 064 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) अपीलाथी की ओर े / Appellant By : S/Shri Se Dastur, Hiten Chande Ars’ प्रत्यथी की ओर े / Respondent By : Shri R. Manjunatha Swamy, Cit Dr ुनवाई की तारीख / Date Of Hearing: 03-10-2018 घोषणा की तारीख / Date Of Pronouncement : 03-10-2018

For Appellant: S/Shri SE DasturFor Respondent: Shri R. Manjunatha Swamy, CIT DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…T vs. Geno Pharmaceuticals Ltd. (2013) 32 taxmann.com 162 (Bombay) & in CIT vs. Ms. Malvika Arun Somaiya (2010) 2 taxmann.com 144 (Bombay) and Hon’ble Delhi high Court in the case of DIT vs. Society for Worldwide Inter Bank Financial, Telecommunications (2010)323 ITR 249 (Delhi) and also Tribunal’s decision of Delhi Bench in ITAs No. 5163 & ITAs no. 1744 & 1466/Mum/2016 5164/Del/2010, 5554/Del/2012 for AY 2004-5 & 2005-06 vide order dated 02.07.2018. When these facts were pointed to the learned CIT Departmental Representative, he only relied on the orders of the lower authorities and on this jurisdictional issu…

Asst CIT Cen Cir 8(2), Mumbai vs. Sudhir Maenon, Mumbai

In the result, the appeal of assessee is allowed and that of the Revenue is dismissed

ITA 1466/MUM/2016[2010-11]Status: DisposedITAT Mumbai03 Oct 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 1744/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2010-11) Shri Sudhir Menon The Asst. Commissioner Of 501, Swapnalok, Marve Road, Income Tax, Central Circle- Malad (West), 8(2), 676A, 6Th Floor, Vs. Mumbai-400 064 Aayakar Bhavan, Mumbai- 400 020 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aajpm4604R Aayakr Apila Sam./ Ita No. 1466/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Asst. Commissioner Of Sudhir Menon Income Tax, Central Circle- 501, Swapnalok, Marve Vs. 8(2), 676A, 6Th Floor, Aayakar Road, Malad (West), Bhavan, Mumbai-400 020 Mumbai-400 064 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) अपीलाथी की ओर े / Appellant By : S/Shri Se Dastur, Hiten Chande Ars’ प्रत्यथी की ओर े / Respondent By : Shri R. Manjunatha Swamy, Cit Dr ुनवाई की तारीख / Date Of Hearing: 03-10-2018 घोषणा की तारीख / Date Of Pronouncement : 03-10-2018

For Appellant: S/Shri SE DasturFor Respondent: Shri R. Manjunatha Swamy, CIT DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…T vs. Geno Pharmaceuticals Ltd. (2013) 32 taxmann.com 162 (Bombay) & in CIT vs. Ms. Malvika Arun Somaiya (2010) 2 taxmann.com 144 (Bombay) and Hon’ble Delhi high Court in the case of DIT vs. Society for Worldwide Inter Bank Financial, Telecommunications (2010)323 ITR 249 (Delhi) and also Tribunal’s decision of Delhi Bench in ITAs No. 5163 & ITAs no. 1744 & 1466/Mum/2016 5164/Del/2010, 5554/Del/2012 for AY 2004-5 & 2005-06 vide order dated 02.07.2018. When these facts were pointed to the learned CIT Departmental Representative, he only relied on the orders of the lower authorities and on this jurisdictional issu…

M/S. Halcrow Group Ltd., New Delhi vs. ADIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 5554/DEL/2012[2005-06]Status: DisposedITAT Delhi02 Jul 2018AY 2005-06

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita No. 5163/Del/2010 : Asstt. Year : 2004-05

For Appellant: Sh. Salil Kapoor, Sumit Lal Chandani &For Respondent: Sh. G. K. Dhall, CIT DR
Section 143(1)Section 143(2)Section 143(3)Section 144CSection 148Section 154Section 234ASection 44DSection 9

…11, there was no valid return of income filed by the assessee in response to the notice u/s 148 of the Act. 10. On a similar issue the Hon’ble Jurisdictional High Court in the case of DIT Vs Society for Worldwide Inter Bank Financial Telecommunications (2010) 323 ITR 249 (supra) held as under: “that in the memorandum of appeal, the Revenue had stated that the return was filed by the assessee on March 27,2000 and the notice under section 143(2) was served upon the authorized representative of the assessee by hand when the authorized representative of the assessee came and filed return and that the date of the noti…

Somlata Gahalaut, Noida vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 413/DEL/2013[2006-07]Status: DisposedITAT Delhi23 Apr 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 413/Del/2013 : Asstt. Year : 2006-07 Somlata Gahalaut, Vs Income Tax Officer, A-67, Sector-31, Ward-9(1), Noida-201301 New Delhi (Appellant) (Respondent) Pan No. Ahcpg3400D Assessee By : Sh. Ved Jain, Adv. & Sh. Ashish Chadha, Ca Revenue By : Sh. Amit Jain, Sr. Dr Date Of Hearing : 19.04.2018 Date Of Pronouncement : 23.04.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 26.10.2012 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Amit Jain, Sr. DR
Section 143Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(22)Section 2(22)(e)Section 4

…nishing of the return of income. Therefore, the subsequent assessment framed u/s 143(3) r.w.s. 147 of the Act was void ab initio. The reliance was placed on the following case laws: " DIT Vs Society for Worldwide Inter Bank Financial Telecommunications (2010) 323 ITR 249 (Del.) 5 Somlata Gahalaut " Pr. CIT Vs Jai Shiv Shankar Traders Pvt. Ltd. (2016) 383 ITR 448 (Del.) 8. In his rival submissions, the ld. Sr. DR supported the impugned order passed by the ld. CIT(A) and reiterated the observations made therein. 9. We have considered the submissions of both the parties and carefully gone through the material ava…

Kamla Devi Sharma, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is allowed

ITA 1026/JPR/2016[2009-10]Status: DisposedITAT Jaipur05 Feb 2018AY 2009-10

Bench: The Itat By Taking Following

For Appellant: Shri Manish Agarwal &For Respondent: Smt. Seema Meena (JCIT)
Section 131Section 142(1)Section 143(2)Section 143(3)Section 148Section 292B

…. In our case also, the return was filed after the issue of notice u/s 142(1), thus is squarely covered by the decision of Hon’ble Delhi high court, as stated above. Further reliance is placed on the following: ITA 1026/JP/2016_ 10 Kamla Devi Sharma Vs ITO 323 ITR 249 - DIT V/s Society for Worldwide Inter Bank Financial Telecommunications (Delhi) (Case laws Paper book pages 49-50) Assessment - Enquiry - Notice - Only upon Examination of Return - Notice u/s 143(2) served upon assessee before filing of Return - Not valid - Assessment completed on basis of Notice invalid - Income Tax Act, 1961, s. 143(2) 90 DTR…