How many judgments cite Dr. Shashi Kant Garg v. CIT?

42 judgments on BharatTax cite Dr. Shashi Kant Garg v. CIT (285 ITR 158), spanning 2016 to 2025.

Which sections of the Income Tax Act does Dr. Shashi Kant Garg v. CIT come up under?

It is most often cited in judgments turning on Section 147, Section 143(3), Section 148, Section 151, Section 143(1), Section 144.

Dr. Shashi Kant Garg v. CIT

285 ITR 158High Court2006#2823 most cited

What is Dr. Shashi Kant Garg v. CIT authority for?

Reassessment proceedings initiated by a notice under Section 148 are invalid if the requisite sanction or approval under Section 151 is not obtained from the proper competent authority. This fundamental defect is substantive and cannot be cured.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Dr. Shashi Kant Garg v. CIT · Section 148 notice · Section 151 sanction · competent authority approval · reassessment proceedings invalid · jurisdictional defect · incurable defect · quashing reassessment order · Section 147

Also reported as

152 Taxmann 308

Sections most often in play

Section 147 Section 143(3)Section 148 Section 151 Section 143(1)Section 144 Section 148(1)Section 148(2)

Issues it is cited on

section 92ca(2)section 50c(2)section 151(1)section 55 circle rate beyond four years section 151(2)benchmarking analysis full value of consideration date of transfer section 92b stamp duty value

Judgments citing Dr. Shashi Kant Garg v. CIT

NIRAJ,BULANDSHAHR vs. ITO WARD 2(3)(1), BULANDSHAHR

In the result, the appeal of the assessee is partly allowed

ITA 3308/DEL/2025[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2018-19] Niraj Vs. Ito H.No.30, Satvara Debai Ward- 2 (3) (1) Bulandshahr 202392 Delhi Pan No.Apdpn7627J Appellant Respondent Assessee By Sh. Subhash Singhal, Ca Revenue By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 13.11.2025 Date Of Pronouncement 19.12.2025

Section 148Section 148ASection 151Section 151ASection 292

…It was held that 148 notice dt 01/04/2022 is without prior sanction from proper senior authority and therefore invalid-CIT vs. Gee Kay Finance & Learning Co. Ltd 401 ITR 472 (Delhi); East India Hotels Ltd vs DCIT 204 ITR 435 (Cal), or Shashi Kant Garg vs CIT 285 ITR 158 (All);. Reliable Finhold Ltd vs UOI 369 ITR 419 (All) 400/ITR/397 Chhattisgarh and Rohit Kumar vs ITO W.P.(c) 2830/2022 order dt 15/01/2025 Delhi High Court etc. 2. The above defect in issuing 148 notice is not curable u/s 2928-Dhadda Exports vs ITO 377 ITR 347 (Raj). Kindly quash the notice and consequential reassessment order. 3. 148A(b) noti…

SH. ANILI KUMAR AGRARWAL,AGRA vs. I.T.O.-1(1), AGRA

The appeal stand allowed in terms of our above order

ITA 134/AGR/2011[1999-2000]Status: DisposedITAT Agra25 Apr 2025AY 1999-2000

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 134/Agr/2011 (िनधा"रणवष" / Assessment Year: 1999-2000) Shri Anil Kumar Agarwal Income-Tax Officer, बनाम/ 7/4, Pili Kothi, Pathwari, Ward 1(1), Agra. Vs. Belanganj, Agra. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aampa-3355-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Somil Agarwal (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 18-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 25-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 1999-2000 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals)-1, Agra [Cit(A)] On 15-02-2011 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 147 R.W.S. 144 Of The Act On 27- 12-2006. The Ld. Ar Advanced Arguments & Assailed The Reassessment Jurisdiction On Legal Grounds By Stating The Notice U/S 148 Precedes The Approval Of Appropriate Authority. The Ld. Sr. Dr Also Advanced Arguments & Supported The Orders Of Lower Authorities. Having Heard Rival Submission & Upon Perusal Of Case Records, Our Adjudication Would Be As Under. In The Assessment Order, Ld. Ao Assessed Total Income At Rs.54.31 Lacs.

For Appellant: Sh. Somil Agarwal (CA) – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR

Section 147Section 148

…When the notice is not validly issued, the jurisdiction stand ousted. This being the case, the impugned assessment is liable to be quashed on this very legal ground. The decision of Hon’ble High Court of Allahabad in the case of Dr. Shashi Kant Garg vs. CIT (285 ITR 158) supports this proposition. Delving into other grounds has been rendered mere academic in nature. The assessee succeeds on this foremost legal ground alone. 3. The appeal stand allowed in terms of our above order. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963. (SATBEER SINGH GODARA) (MANOJ KUMAR AGGARWAL) "ाियक सद" /JU…

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. PARTH MULTITRADE PVT LTD, JALNA

In the result, the appeal filed by the Revenue and the CO filed by the assessee are allowed for statistical purposes

ITA 1345/PUN/2024[2008-2009]Status: DisposedITAT Pune26 Mar 2025AY 2008-2009

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2008-09

For Appellant: Shri Anand PartaniFor Respondent: Shri Ajay Kumar Keshari - CIT

Section 143(1)Section 143(3)Section 147Section 148Section 151Section 151(1)Section 68

…he basis of such a notice deserves to be set aside i) The Hon'ble ITAT Allahabad SMC Bench in the case of Aries Marketers (P) Ltd. vs. CIT(Appeals) ii) The Hon'ble Allahabad High Court in the case of Dr. Shashi Kant Garg vs. CIT (2006) 203 CTR (All) 75 (2006) 285 ITR 158 (All) In view of the above, the notice u/s 148 of the Act issued without following proper procedure of law is liable to be quashed and set aside. 4.7 Respectfully following these decisions of the Hon'ble ITAT and Hon'ble High Court as also the remand report submitted by the Assessing Officer and duly forwarded by the Addl. CIT, it is held that th…

MASTER TRUST LIMITED,LUDHIANA vs. ASSISTANT COMMISSIONER OF INCOME TAX, LUDHIANA

In the result, ground no. 1 of the assessee’s appeal is allowed

ITA 334/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh29 Nov 2024AY 2015-16

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ashwani Kumar, C.A and Shri Aditya Kumar, C.AFor Respondent: Smt. Kusum Bansal, CIT DR

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

…that lack of proper sanction from the competent authority will make the initiation of reassessment proceedings as bad in law and in this regard, reliance was placed on the decision of Hon’ble Allahabad High Court in case of Dr. Shashi Kant Garg Vs CIT (2006) 285 ITR 158, decision of Hon’ble Bombay High Court in case of CIT Vs. Smt. Suman Waman Chaudhary (2010) 321 ITR 495, decision of Hon’ble Orissa High Court in case of Ambika Iron and Steel Pvt. Ltd. Vs. PCIT & Ors (2022) 326 CTR 871 and Hon’ble Chattisgarh High Court in case of Maruti Clean Coal and Power Ltd. Vs. Asst. CIT (2018) 400 ITR 397. 11. The Ld. CIT…

NIRMAL SINGH,AYODHYA vs. ITO WARD-1,, FAIZABAD

In the result, the appeal of the assessee is allowed

ITA 83/LKW/2024[2014-15]Status: DisposedITAT Lucknow10 Oct 2024AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria & Sa. No. 07/Lkw/2024 (Arising Out Of Ita. No.83/Lkw/2024 (Assessment Year: 2014-15) Nirmal Singh The Income Tax Officer, V. 15/2/16, Janki Ghat, Ayodhya- Ward-1, 224123, Faizabad (Up). Cinema Road, Faizabad- New-224001. Pan:Bdsps4165C (Appellant) (Respondent) Appellant By: Shri. Rakesh Garg, Adv Respondent By: Shri. Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 24 09 2024 Date Of Pronouncement: 10 10 2024 O R D E R

For Appellant: Shri. Rakesh Garg, AdvFor Respondent: Shri. Sanjeev Krishna Sharma, Addl

Section 144BSection 147Section 148Section 151Section 250Section 56(2)(vii)

…lf, final order passed on 30.03.2022. No reasonable opportunity allowed. Proceedings become illegal. (xv) The manner in which the things are to be done is to be strictly followed. Any deviation would make the proceedings illegal - (i) Shashi Kant Garg vs. CIT 285 ITR 158 (Alld.) (attached) (ii) Aditya Narain Verma vs. DCIT ITA No.4166/Del/2013. (attached) (xvi) Liability to pay capital gains tax arises in the year when the agreement to sell was executed – (i) Sanjeev Lal vs. CIT Chandigarh - Civil Appeal No. 5899-5900 of 2014 Order dt. 01.07.2014. (attached).” 8. We have heard both sides. We have perused the mate…

TATA CONSUMER PRODUCTS LIMITED,KOLKATA vs. DCIT, CIR.-4(1), KOLKATA

In the result, the appeal for AY 2014-15 is partly allowed

ITA 373/KOL/2021[2015-16]Status: DisposedITAT Kolkata17 Sept 2024AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR

Section 250Section 43(6)Section 50CSection 50C(2)Section 928

…in that manner alone and not in any other manner and in absence of following the said process, the entire proceedings are invalid and void-ab-initio. In support, reliance is placed on the following decisions: Dr. Shashi Kant Garg v. CIT [2006] 152 Taxman 308/285 ITR 158 (All.) DCIT vs. Rohtas Projects Ltd [2006] 100 ITD 113 (Lucknow) (Third Member) CIT v. Anjum M.H. Ghaswala [2001] 119 Taxman 352/252 ITR 1 (SC) Tata Consumer Products Ltd. {erstwhile Tata Global Beverages Ltd.} AYs: 2014-15 & 2015-16 Dy. CIT v. Mahi Valley Hotels & Resorts [2006] 287 ITR 360 (Guj.) Reference is also drawn to the decision of Hon…

TATA CONSUMER PRODUCTS LIMITED,KOLKATA vs. DCIT, CIR.-4(1), KOLKATA

In the result, the appeal for AY 2014-15 is partly allowed

ITA 372/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Sept 2024AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR

Section 250Section 43(6)Section 50CSection 50C(2)Section 928

KUBIX REALTIES LLP,PUNE vs. ACIT, CIRCLE -14 PUNE, PUNE

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

ITA 1260/PUN/2024[2007-08]Status: DisposedITAT Pune31 Jul 2024AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1260/Pun/2024 "नधा"रण वष" / Assessment Year : 2007-08

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Ramnath Murkunde

Section 143(3)Section 148Section 151Section 151(1)Section 292BSection 3

…anshyam K. Khabrani Vs. ACIT (2012) 364 ITR 443 (Bom.), CIT Vs. Aquatic Remedies Pvt. Ltd. 446 ITR 545, Reliable Finhold Ltd. vs. Union of India (2014 369 ITR 419 (All), CIT Vs. H.M. Constructions (2014) 366 ITR 277 (Karn), Dr. Shashi Kant Garg Vs. CIT (2006) 285 ITR 158 (All) and East India Hotels Ltd. Vs. Dy.CIT (1993) 204 ITR 435 (Cal.). 11. The sanction obtained from a wrong authority vitiates the notice u/s.148 of the Act. The issue of notice u/s.148 of the Act in the instant case is bad in law. 12. Further, such defect is not curable under the provisions of section 292B of the Act as held by the Hon’ble R…

MOHAMMED KHALID MASUD,KOLKATA vs. ACIT, CIR-33, KOLKATA. , KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 171/KOL/2024[2017-18]Status: DisposedITAT Kolkata21 May 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.171/Kol/2024 (Assessment Year: 2017-18) Mohammed Khalid Masud……..…..……............…...……………....Appellant 70, Karaya Road, Circus Row Kolkata - 700019. [Pan:Afapm6677G] Vs. Acit, Circle-33, Kolkata…...............................................…..…..... Respondent Appearances By: Shri Abhishak Bansal, Ca Appeared On Behalf Of The Appellant. Shri Divakar Chakraborty, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 15, 2024 Date Of Pronouncing The Order : May 21 , 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 07.11.2022 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 Appeal Is Time Barred By 389 Days. A Separate Application For Condonation Of Delay Has Been Filed, Which Is Further Supported By An Affidavit Of The Petitioner Namely Mohammed Khalid Masud. Considering The Submissions Made In The Affidavit, The Delay In Filing The Appeal Is Hereby Condoned.

Section 250Section 50CSection 50C(2)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.171/Kol/2024 (Assessment Year: 2017-18) Mohammed Khalid Masud……..…..……............…...……………....Appellant 70, Karaya Road, Circus Row Kolkata - 700019. [PAN:AFAPM6677G] vs. ACIT, Circle-33, Kolkata…...............................................…..…..... Respondent Appearances by: Shri Abhishak Bansal, CA appeared on behalf of the appellant. Shri Divakar Chakraborty, Addl. CIT-DR, appeared on behalf of the Respondent. Dat…

VRP TELEMATICS (P) LTD.,DELHI vs. DCIT, CENTRAL CIRCLE, MEERUT

In the result, the appeal of the assessee is allowed

ITA 3022/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Apr 2024AY 2015-16

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year 2015-16

For Respondent: Shri Amit Katoch, Sr.DR

Section 143(3)Section 147Section 148Section 148(1)Section 148(2)Section 151Section 153C

…te approval under Section 151 of the Act. Such remissness on the part of the AO have rendered the entire re-assessment proceedings invalid and bad in law. As held by the Hon’ble High Court of judicature at Allahabad in the case of Dr. Sashi Kant Garg vs. CIT, 285 ITR 158 (2005) (Alld.), the irregularity in obtaining the sanction of the competent authority is the substantive defect incurable under the provisions of the Act. Consequently, the re-assessment order stands quashed as pleaded on behalf of the assessee at the threshold. In view of such conclusion, other aspects of grievances are thus not required to be a…

TABLEAU INTERNATION UNLIMITED COPMANY THE OVAL SHELBOURNE ROAD OVEL BALLSBRIDGE DUBLIN,IRELAND D04E7K5,IRELAND vs. DCIT,CIRCLE3(1)(1) INTERNATIOANAL TAXATION , DELHI

Appeal stands allowed in terms as indicated above

ITA 1875/DEL/2022[2019-20]Status: DisposedITAT Delhi29 Dec 2023AY 2019-20

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2019-20

Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 234DSection 244A

…tion in law that when the law prescribes something to be done in a particular manner, the same has to be done in that manner only and not in any other manner. In this regard, attention is invited to the following decisions: Dr. Shashi Kant Garg v. CIT: [2006] 285 ITR 158 (Allahabad HC) "40. Having analysed the various provisions of the Act defining jurisdiction of the various authorities and the powers, procedure to be adopted and the limitations imposed upon such authorities for making assessment or reassessment, we are of the further opinion that if under the provisions of the Act an authority is required to ex…

INDIA MEDRONIC PRIVATE LIMTITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-10(1)(1), MUMBAI

In the result, Ground of appeal no

ITA 7262/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Jan 2023AY 2014-15

For Appellant: Shri Rajan Vora/Nikhil TiwariFor Respondent: Dr. Yogesh Kamat

Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER India Medtronic Private Limited (Successor to Covidien Healthcare India - Private Limited), 1241, 4th Floor, Solitaire Corporate Park, Building No. 12, Andheri-Ghatkopar Link Road, Andheri (East), Mumbai - 400093 [PAN: AABCT6021C] …………… Appellant Vs Deputy Commissioner of Income Tax – Range 10(1)(1), Mumbai, Room No. 209, 2nd Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 ……………. Respondent Appearances For the Appellant/Assessee : Shri Rajan Vora/Nikhil Tiwari For the Respondent/Dep…

SIEMENS LTD,MUMBAI vs. DCIT 8(2)(1), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 1954/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Dec 2022AY 2011-12

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Ms. Vatsalaa Jha

Section 143(3)Section 144C(13)Section 92C(3)

…t power has to be exercised and the act has to be performed in that manner alone and not in any other manner, a proposition which is fortified by the judgment of the Hon'ble Allahabad High Court in the case of Dr. Shashi Kant Garg v. CIT [2006] 152 Taxman 308/285 ITR 158. In other words, the existence of a legally valid draft order becomes the premise or foundation for the commencement of a legally valid DRP proceedings and consequently, a legally valid final assessment order as per Sec. 143(3) r.w.s. 144C(13) of the Act. In view of the above, we hold that it is mandatory for the Assessing Officer to pass a legal…

CONVERGYS INDIA SERVICES PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 4(2), NEW DELHI

In the result, the appeal of the assessee is allowed and the Stay Application of the assessee is dismissed

ITA 782/DEL/2021[2016-17]Status: DisposedITAT Delhi01 Aug 2022AY 2016-17

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 782/Del/2021 : Asstt. Year : 2016-17 & Sa No. 132/Del/2021 : Asstt. Year : 2016-17 Convergys India Services Pvt. Ltd., Vs Dcit, Industrial Plot No. 243, Tower-A, Circle-4(2), 3Rd, 4Th, 5Th 1St & Tower-B, New Delhi 2Nd 5Th Ground & Floors, Sp Infocity, Udyog Vihar, Gurgaon, Haryana-122001 (Appellant) (Respondent) Pan No. Aabcc5056G Assessee By : Sh. K. M. Gupta, Adv. & Ms. Shruti Khimta, Ar Revenue By : Sh. Mahesh Shah, Cit Dr & Sh. Mrinal Kumar Das, Sr. Dr Date Of Hearing: 20.07.2022 Date Of Pronouncement: 01.08.2022

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. Mahesh Shah, CIT DR &

Section 115JSection 14(3)Section 144Section 43BSection 56(2)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 782/Del/2021 : Asstt. Year : 2016-17 & SA No. 132/Del/2021 : Asstt. Year : 2016-17 Convergys India Services Pvt. Ltd., Vs DCIT, Industrial Plot No. 243, Tower-A, Circle-4(2), 3rd, 4th, 5th 1st, & Tower-B, New Delhi 2nd 5th Ground, & Floors, SP Infocity, Udyog Vihar, Gurgaon, Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AABCC5056G Assessee by : Sh. K. M. Gupta, Adv. & Ms. Shruti Khimta, AR Revenue by : Sh. Mahesh Shah, CIT DR & Sh. Mrinal Kumar Das, Sr. DR Da…

METAL TUBE AND ROLLING MILLS,MUMBAI vs. ITO WD 24(2)(5), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 845/MUM/2017[2007-08]Status: DisposedITAT Mumbai29 Apr 2022AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Blemetal Tubes & Rolling Mills V. Income Tax Officer – 24(2)(5) 1St Floor, Metal Tube & Rolling Mills Mumbai Marol Maroshi Road, Marol Village Andheri (E), Mumbai – 400059 Pan: Aaefm9353N (Appellant) (Respondent) Assessee By : Shri Deepak Tralshawala & Shri D.B. Shah Department By : Shri T. Shankar

For Appellant: Shri Deepak Tralshawala &For Respondent: Shri T. Shankar

Section 143(1)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER Metal Tubes & Rolling Mills v. Income Tax Officer – 24(2)(5) 1st Floor, Metal Tube & Rolling Mills Mumbai Marol Maroshi Road, Marol Village Andheri (E), Mumbai – 400059 PAN: AAEFM9353N (Appellant) (Respondent) Assessee by : Shri Deepak Tralshawala & Shri D.B. Shah Department by : Shri T. Shankar Date of Hearing : 08.02.2022 Date of Pronouncement : 29.04.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against order of the…

ARIES MARKETERS PRIVATE LIMITED,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), ALLAHABAD

In the result, appeal filed by the assessee is allowed

ITA 141/ALLD/2019[2007-08]Status: DisposedITAT Allahabad11 Feb 2021AY 2007-08

Bench: Shri Vijay Pal Raoassessment Year: 2007-08

For Appellant: Shri S.K. Khanduja, AdvocateFor Respondent: Shri A.K. Singh, CIT (DR)

Section 143(3)Section 147Section 148Section 151Section 151(1)

…1(1) entailed prior to issuance of the notice but the sanction of the Joint Commissioner of Income tax was incorrectly taken. 2. Because the Hon'ble Allahabad High Court has held in Dr. Shashi Kant Garg, vs Commissioner Of Income-tax (2006) 203 CTR 75 / 2006 285 ITR 158 that a notice issued u/s 148 without obtaining the prescribed sanction of the Chief Commissioner of Commissioner of Income-tax us laid down in section 151 is invalid and cannot be sustained and the assessment done on the basis of such a notice is to be set aside. 3. Because, without prejudice to the above, the service of the notice issued u/s 148…

SHRI TYRONE PATRICK LEMOS,VADODARA vs. THE ITO, WARD-2(1)(2), VADODARA

In the result, appeal of the assessee is allowed

ITA 2414/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad19 Nov 2020AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 2414/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2013-14)

For Appellant: Shri Ketan H. Shah, A.R

Section 147Section 148Section 2(22)(e)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2414/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2013-14) Shri Tyrone Patrick बनाम/ The Income Tax Officer Lemos Ward 2(1)(2), Aayakar Vs. 28, Gyanodaya Housing Bhavan, Race Course, Society, Fatehgunj, Vadodara - 390007 Vadodara - 390002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAPPL0277M .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant…

SHRI MOHD. ILYAS ANSARI,MUMBAI vs. INCOME TAX OFFICER 23(2)(3), MUMBAI

In the result, appeal of the assessee is allowed as indicated above

ITA 6174/MUM/2017[2014-15]Status: DisposedITAT Mumbai06 Nov 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleshri Mohd. Ilyas Ansari V. Income Tax Officer - 23(2)(3) Room No. 22, 1St Floor Room No. 110 Building No. 41, Bootwala Manzil Matru Mandir, Tardev Road Navpada, Bandra(E) Mumbai – 400 007 Mumbai - 400051 Pan: Aexpa7459N (Appellant) (Respondent)

For Appellant: Shri Hariom TulsyanFor Respondent: Ms. Kavita P. Kaushik

Section 56(2)Section 56(2)(vii)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI (THROUGH VIRTUAL COURT) BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Shri Mohd. Ilyas Ansari v. Income Tax Officer - 23(2)(3) Room No. 22, 1st Floor Room No. 110 Building No. 41, Bootwala Manzil Matru Mandir, Tardev Road Navpada, Bandra(E) Mumbai – 400 007 Mumbai - 400051 PAN: AEXPA7459N (Appellant) (Respondent) Assessee by : Shri Hariom Tulsyan Department by : Ms. Kavita P. Kaushik Date of Hearing : 21.10.2020 Date of Pronouncement : 06.11.2020 O R D E R PER C.N. PRASAD (JM) 1. This appeal is…

M/S.KARMIC LABS PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 15(2)(1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 3955/MUM/2018[2014-15]Status: DisposedITAT Mumbai28 Jul 2020AY 2014-15

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2014-15 Karmic Labs Pvt.Ltd. Ito,Ward-15(2)(1) B-1, 2302, The Address, Opposite Aaykar Bhawan Vs. R-City Mall, Lbs Marg M.K.Road Ghatkopar(West) Mumbai-400 020 Mumbai-400 086

For Appellant: Shri Ketan VedFor Respondent: Shri R.Bhupathi

Section 143(3)Section 56Section 56(2)(viib)

…ti-abuse provisions. He submitted that where a specific method is prescribed, the A.O. is precluded from adopting any other method. He further drew our attention to the decision of Hon’ble Allahabad High Court in the case of Dr. Shashi Kant Garg v. CIT [2006] 285 ITR 158/ 152 Taxman 308 in support of his contention that a prescribed method has to be strictly followed. He has also placed reliance upon the following other judgments in support of his contention : xxxx 5. The Ld. D.R. on the other hand, supported the orders of the authorities below and submitted that where the market price of the shares at which the…

M/S NORTH SHORE TECHNOLOGIES PVT. LTD.,,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 6830/DEL/2015[2011-12]Status: DisposedITAT Delhi13 Feb 2020AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Ms. Nidhi Sharma, Sr.D.R

Section 10ASection 143(3)Section 144CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.6830/DEL/2015 Assessment Year 2011-12 North Shore Technologies Pvt. v. ITO, Ward-13(3), Ltd., New Delhi. H-9, Hauz Khas, New Delhi. TAN/PAN: AAACN 9477H (Appellant) (Respondent) Appellant by: Shri Piyush Kaushik, Adv. Respondent by: Ms. Nidhi Sharma, Sr.D.R. Date of hearing: 25 11 2019 Date of pronouncement: 13 02 2020 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the Assessee against the impugned order dated 15.09.2015, pa…

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