DSJ Communication v. DCIT

222 Taxmann 129High Court2014#5359 most cited

What is DSJ Communication v. DCIT authority for?

Reopening of assessment under Section 147 is invalid if mandatory sanction or approval under Section 151 is not obtained from the prescribed authority. The AO must apply their mind and not proceed in a mechanical manner.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

DSJ Communication · Section 151 · Section 148 · sanction for reopening · approval for notice · application of mind · mechanical reopening · mandatory sanction · reasons recorded · Commissioner approval

Sections most often in play

Section 139(1)Section 143(1)Section 147Section 148Section 151Section 250Section 56(2)(via)Section 56(2)(viia)

Issues it is cited on

sanction under section 151sanctioning authorityfirst proviso to section 147material facts necessary for assessmentlive linkborrowed satisfactionincome escaping assessmentchange of opiniontangible materialescapement of incomereason to believereopening of assessment

Judgments citing DSJ Communication v. DCIT

Sterlite Infra Ltd, Chennai vs. ACIT 2(3), Mumbai

In the result, Ground Nos

ITA 7220/MUM/2012[2004-05]Status: DisposedITAT Mumbai10 Feb 2017AY 2004-05

Bench: S/Sh. Rajendra & Pawan Singhआयकर अपील सं/.Ita No. 7220/Mum/2012,"नधा"रण वष"/Assessment Year-2004-05 M/S Sterlite Infra Ltd. Acit -2(3), बनाम No.1, Sai Flats No.55, Pillaiyor Aayakar Bhavan, Koli Street, Kanagam, Mumbai-400020. Vs. Tharamani, Chennai-600113 Pan: Aafcs1424A (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं/.Ita No. 7221/Mum/2012,"नधा"रण वष"/Assessment Year-2006-07 M/S Sterlite Infra Ltd. Acit -2(3), बनाम No.1, Sai Flats No.55, Pillaiyor Aayakar Bhavan, Koli Street, Kanagam, Mumbai-400020. Vs. Tharamani, Chennai-600113 Pan: Aafcs1424A (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Vimal Punmiya (AR)For Respondent: Ms. Beena Santosh (DR)
Section 143(1)Section 143(3)Section 147Section 148Section 253Section 254(1)Section 37

…आयकर अपील"य अ"धकरण, “b” खंडपीठ मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI - ‘E’ BENCH सव"ी राजे"", लेखा सद"य एवं iou iou iou "संह,"या"यक सद"य iou Before S/Sh. Rajendra, Accountant Member & Pawan Singh, Judicial Member आयकर अपील सं/.ITA No. 7220/Mum/2012,"नधा"रण वष"/Assessment Year-2004-05 M/s Sterlite Infra Ltd. ACIT -2(3), बनाम No.1, Sai Flats No.55, Pillaiyor Aayakar Bhavan, Koli Street, Kanagam, Mumbai-400020. Vs. Tharamani, Chennai-600113 PAN: AAFCS1424A (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं/.ITA No. 7221/Mum/2012,"नधा"रण वष"/Assessment Year-2006-07 M/s Sterlite Infra Ltd. ACIT -2(3), बन…

ACIT, New Delhi vs. M/S Tarun International Ltd., New Delhi

In the result, the appeal of the department is dismissed

ITA 5136/DEL/2012[2009-10]Status: DisposedITAT Delhi05 Nov 2015AY 2009-10

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita Nos. 5136/Del/2012 : Asstt. Year : 2009-10 Asstt. Commissioner Of Income Vs M/S Tarun International Ltd., Tax, Circle-16(1), 5037, Excelsior Cinema, New Delhi Street Sirikiwalan, Chandni Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaact2713N Assessee By : Sh. Amit Goel, Ca Revenue By : Sh. J. P. Chandrakar, Sr. Dr Date Of Hearing : 03.09.2015 Date Of Pronouncement : 05.11.2015 Order Per N. K. Saini, Am:

For Appellant: Sh. Amit Goel, CAFor Respondent: Sh. J. P. Chandrakar, Sr. DR
Section 143(3)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. N. K. Saini, AM And Smt. Beena A. Pillai, JM ITA Nos. 5136/Del/2012 : Asstt. Year : 2009-10 Asstt. Commissioner of Income Vs M/s Tarun International Ltd., Tax, Circle-16(1), 5037, Excelsior Cinema, New Delhi Street Sirikiwalan, Chandni Chowk, Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AAACT2713N Assessee by : Sh. Amit Goel, CA Revenue by : Sh. J. P. Chandrakar, Sr. DR Date of Hearing : 03.09.2015 Date of Pronouncement : 05.11.2015 ORDER Per N. K. Saini, AM: This is an appeal by the department against the order dated 23.07.2012 of CI…