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

Pr. Commissioner of Income Tax -18 vs. Silver Line

ITA/580/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

…ome-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 IT…

Pr. Commissioner of Income Tax -18 vs. Silver Line

ITA/581/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

…ome-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 IT…

Pr. Commissioner of Income Tax -18 vs. Silver Line

ITA/578/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

…ome-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 IT…

Pr. Commissioner of Income Tax -18 vs. Silver Line

ITA/579/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

…ome-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 IT…

Pr. Commissioner of Income Tax -18 vs. Silver Line

ITA/587/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

…ome-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 IT…

Pr. Commissioner of Income Tax -18 vs. Silver Line

ITA/588/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

…ome-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 IT…

Pr. Commissioner of Income Tax-08 vs. Shri Jai Shiv Shankar Traders Pvt. Ltd

The appeal is dismissed

ITA/519/2015HC Delhi14 Oct 2015
Section 142Section 143Section 143(1)Section 143(2)Section 148Section 201Section 68

…on which the Assessee informed the AO 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 (Del), this Court invalidated an reassessment proceedings 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 scrutini…

Pr. Commissioner of Income Tax-08 vs. Shri Jai Shiv Shankar Traders Pvt. Ltd

The appeal is dismissed

ITA-519/2015HC Delhi14 Oct 2015
Section 142Section 143Section 143(1)Section 143(2)Section 148Section 201Section 68

…on which the Assessee informed the AO 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 (Del), this Court invalidated an reassessment proceedings 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 scrutini…