Dushyant Kumar Jain v. DCIT

381 ITR 428High Court2016#7158 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 1961Section 147Section 148Section 143(3)Section 127Section 151Section 263Section 120(1)

Issues it is cited on

section 120(1)section 124(3)section 54bsection 124section 120section 148 noticecircle ratesection 192mere change of opinionsection 292bbsection 127interest u/s 234a

Judgments citing Dushyant Kumar Jain v. DCIT

G S BUILDWELL PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD 10(1), DELHI, DELHI

In the result, appeal of the assessee is allowed

ITA 6581/DEL/2025[2012-13]Status: DisposedITAT Delhi08 Apr 2026AY 2012-13

Bench: Shri Raj Kumar Chauhan & Shri Manish Agarwal[Assessment Year : 2012-13] G.S.Buildwell Pvt.Ltd. Vs Ito A-12, Swasthya Vihar, Ward-10(1) East Delhi, Delhi-110092. Delhi Pan-Aaccg1781H Appellant Respondent Appellant By Shri Suresh Kumar Gupta, Ca Respondent By Shri Rajesh Kr. Dhanistha, Sr.Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 08.04.2026

Section 132Section 133(6)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2012-13] G.S.Buildwell Pvt.Ltd. vs ITO A-12, Swasthya Vihar, Ward-10(1) East Delhi, Delhi-110092. Delhi PAN-AACCG1781H APPELLANT RESPONDENT Appellant by Shri Suresh Kumar Gupta, CA Respondent by Shri Rajesh Kr. Dhanistha, Sr.DR Date of Hearing 17.02.2026 Date of Pronouncement 08.04.2026 ORDER PER MANISH AGARWAL, AM : This appeal is filed by the assessee against the order of ld. Commissioner of Income Tax, National Faceless Appeal Centre, New…

LATE SH SULEKH CHAND JAIN THROUGH LEGAL HEIR SH ATUL JAIN,DELHI vs. INCOME TAX OFFICER, WARD 44(6), DELHI, DELHI

ITA 2199/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Sept 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2015-16

Section 147Section 148

…ase, all other proceedings in consequence thereto could not be saved u/s 292BB of the Act for want of jurisdiction vested in him. Various judicial precedents i.e. Col. Paramjit Singh v. CIT [(1995) 220 ITR 446 (P&H)] and Dushyant Kumar Jain v. 4 DCIT [(2016) 381 ITR 428 (Del)] have already decided the issue in assessee’s favour and against the department. We thus see no reason to express our concurrence with the learned lower authorities’ action recording reopening reasons by the learned ITO, Rohtak; and, therefore, the same stand quashed in very terms. Ordered accordingly. All other pleadings on merits between…

KALYAN RATAN VIJAY,JAIPUR vs. ITO, WARD-5(3), JAIPUR

ITA 571/JPR/2025[2012-13]Status: DisposedITAT Jaipur08 Sept 2025AY 2012-13
For Appellant: Shri Vijay Gupta, CA andFor Respondent: Shri Gautam Singh Choudhary,JCIT- DR
Section 143(2)Section 143(3)Section 148Section 250Section 292BSection 69

…ed u/148 of the I.T.\nAct by the Assessing Officer, having no jurisdiction, the assessment order and\nconsequent proceedings are invalid. There are so many case laws by\nvarious courts, few of which are as under:\n\n1.\nDushyant Kumar Jain Vs. Dy, CIT ((2016) 381 ITR 428 (Del):\nReassessment; Notice issued by AO having no jurisdiction. Notice u/s.\n148 was invalid as being issued by AO other than the one who had\njurisdiction over case of the assessee.\n\n2.\nSatish Kumar Khandelwal Vs. ITO (2021) 61 TAX WORLD 71 (JPR): An\norder passed by an officer having no jurisdiction to pass such order is void ab-initio\nan…

TASLEEM BANO,JAIPUR vs. WARD-5(4) INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 171/JPR/2025[2011-12]Status: DisposedITAT Jaipur23 Jun 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Ms. Apeksha Kalra, AdvocateFor Respondent: Shri Gautam Singh Choudhary, JCIT -DR a
Section 127Section 144Section 147Section 148Section 250Section 292B

…w that notice issued u/ 148 of the IT Act by the Assessing Officer, having no jurisdiction, the assessment order and consequent proceedings are invalid.’’ We place further reliance of Hon’ble Delhi High Court in the case of Dushyant Kumar Jain vs DCIT (2016) 381 ITR 428 wherein it was held as under:- ‘’Reassessment; Notice issued by AO having no jurisdiction. Notice u/s 148 was invalid as being issued by AO other than the one who had jurisdiction over case of the assessee.’’ 12 SMT TASLEEM BANO VS ITO, WARD 5(4), JAIPUR Hence, in view of the above facts and circumstances of the case, the Bench noticed that th…

AJAY BANKDA,MUMBAI vs. DCIT, 8(2)(2), MUMBAI

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

ITA 4444/MUM/2023[2011-12]Status: DisposedITAT Mumbai31 Jul 2024AY 2011-12

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2011-12

For Appellant: Shri Sunil Hirawat, CAFor Respondent: Shri Manoj Kumar Sinha, Sr. D.R
Section 143(1)Section 143(2)Section 147Section 148Section 250Section 69

…ich is admittedly beyond the limitation period as prescribed for reopening of the case and therefore the assessment order is liable to be quashed, in view of the judgment passed by the Hon’ble Delhi High Court in the case of Dushyant Kumar Jain Vs. CIT (2016) 381 ITR 428 and another writ petition No.1569/2015 decided on 15.01.2016, wherein the identical issue was dealt with by the Hon’ble High Court. 5. On the contrary, the Ld. D.R. though admitted issuing the notice dated 27.03.2018 by the ITO, Indore which was not having jurisdiction, however, submitted that before reopening of the case and issuing the notice…

VIJAY PAL,GURGAON vs. ITO, GURGAON

In the result, appeals of the assessee are partly allowed as

ITA 3033/DEL/2017[2010-11]Status: DisposedITAT Delhi07 Mar 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3033/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Vijay Pal, S/O Late Sh. Manohar Lal, Ward-4(4), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Anvpp7279G अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3031/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Raj Singh, S/O Late Sh. Manohar Lal, Ward-3(3), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Bjdps1075G अपीलाथ" Appellant ""यथ"/Respondent अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3032/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito Hariom, S/O Late Sh. Manohar Lal, Ward-2(1), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Afuph1298A अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 234ASection 54B

…and 2913/Del/2018 dated 08.08.2019 which relied upon the decisions of Hon’ble Panjab & Harya High Court in the case of Lt. Col. Paramjeet Singh vs. CIT (240 ITR 446) and the decision of Hon’ble Delhi High Court in the case of Dushyant Kumar Jain vs. DCIT (381 ITR 428) and- quashed the notices issued u/s. 148 of the Act. It is submitted that subsequently the Delhi Bench of the Tribunal had, in the cases of other cousins of the Assessee namely Sh. Satya Pal, Sh. Satyabir Singh and Sh. Rati Ram, in ITA Nos. 3024, 3022 and 3023/Del/2017 vide order dated 13.07.2023 following the above cited precedents quashed th…

HARIOM,GURGAON vs. ITO, GURGAON

In the result, appeals of the assessee are partly allowed as

ITA 3032/DEL/2017[2010-11]Status: DisposedITAT Delhi07 Mar 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3033/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Vijay Pal, S/O Late Sh. Manohar Lal, Ward-4(4), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Anvpp7279G अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3031/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Raj Singh, S/O Late Sh. Manohar Lal, Ward-3(3), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Bjdps1075G अपीलाथ" Appellant ""यथ"/Respondent अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3032/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito Hariom, S/O Late Sh. Manohar Lal, Ward-2(1), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Afuph1298A अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 234ASection 54B

…and 2913/Del/2018 dated 08.08.2019 which relied upon the decisions of Hon’ble Panjab & Harya High Court in the case of Lt. Col. Paramjeet Singh vs. CIT (240 ITR 446) and the decision of Hon’ble Delhi High Court in the case of Dushyant Kumar Jain vs. DCIT (381 ITR 428) and- quashed the notices issued u/s. 148 of the Act. It is submitted that subsequently the Delhi Bench of the Tribunal had, in the cases of other cousins of the Assessee namely Sh. Satya Pal, Sh. Satyabir Singh and Sh. Rati Ram, in ITA Nos. 3024, 3022 and 3023/Del/2017 vide order dated 13.07.2023 following the above cited precedents quashed th…

RAJ SINGH,GURGAON vs. ITO, GURGAON

In the result, appeals of the assessee are partly allowed as

ITA 3031/DEL/2017[2010-11]Status: DisposedITAT Delhi07 Mar 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3033/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Vijay Pal, S/O Late Sh. Manohar Lal, Ward-4(4), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Anvpp7279G अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3031/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Raj Singh, S/O Late Sh. Manohar Lal, Ward-3(3), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Bjdps1075G अपीलाथ" Appellant ""यथ"/Respondent अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3032/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito Hariom, S/O Late Sh. Manohar Lal, Ward-2(1), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Afuph1298A अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 234ASection 54B

…and 2913/Del/2018 dated 08.08.2019 which relied upon the decisions of Hon’ble Panjab & Harya High Court in the case of Lt. Col. Paramjeet Singh vs. CIT (240 ITR 446) and the decision of Hon’ble Delhi High Court in the case of Dushyant Kumar Jain vs. DCIT (381 ITR 428) and- quashed the notices issued u/s. 148 of the Act. It is submitted that subsequently the Delhi Bench of the Tribunal had, in the cases of other cousins of the Assessee namely Sh. Satya Pal, Sh. Satyabir Singh and Sh. Rati Ram, in ITA Nos. 3024, 3022 and 3023/Del/2017 vide order dated 13.07.2023 following the above cited precedents quashed th…

SATYA PAL,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

ITA 3024/DEL/2017[2010-11]Status: DisposedITAT Delhi13 Jul 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

For Appellant: Shri K. Sampath, Advocate; &
Section 143(3)Section 147Section 234ASection 253Section 54B

…Tribunal relied upon an earlier order passed by Tribunal "A" Bench in ITA. Nos. 2682/Del/2018 & 2613/Del/2018 which itself relied upon the following cases:- (i) Lt. Col. Paramjit Singh Vs. CIT [(1995) 220 ITR 446 (P&H)] (ii) Dushyant Kr. Jain Vs. DCIT [(2016) 381 ITR 428 (Del)] 6.1 In the case of Shri Satyabir Singh Yadav, the ld. Counsel for the assessee submits that Appellant was employed with the Indian Institute of Aircraft Engineering, New Delhi. He was drawing salary from the said employer. He had been allotted PAN: AAOPY3440Q. Form 16 as certified by the employer relevant to AY 2007-08. AY 2008-09 confir…

RATI RAM,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

ITA 3023/DEL/2017[2010-11]Status: DisposedITAT Delhi13 Jul 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

For Appellant: Shri K. Sampath, Advocate; &
Section 143(3)Section 147Section 234ASection 253Section 54B

…Tribunal relied upon an earlier order passed by Tribunal "A" Bench in ITA. Nos. 2682/Del/2018 & 2613/Del/2018 which itself relied upon the following cases:- (i) Lt. Col. Paramjit Singh Vs. CIT [(1995) 220 ITR 446 (P&H)] (ii) Dushyant Kr. Jain Vs. DCIT [(2016) 381 ITR 428 (Del)] 6.1 In the case of Shri Satyabir Singh Yadav, the ld. Counsel for the assessee submits that Appellant was employed with the Indian Institute of Aircraft Engineering, New Delhi. He was drawing salary from the said employer. He had been allotted PAN: AAOPY3440Q. Form 16 as certified by the employer relevant to AY 2007-08. AY 2008-09 confir…

SATYABIR SINGH YADAV,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

ITA 3022/DEL/2017[2010-11]Status: DisposedITAT Delhi13 Jul 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

For Appellant: Shri K. Sampath, Advocate; &
Section 143(3)Section 147Section 234ASection 253Section 54B

…Tribunal relied upon an earlier order passed by Tribunal "A" Bench in ITA. Nos. 2682/Del/2018 & 2613/Del/2018 which itself relied upon the following cases:- (i) Lt. Col. Paramjit Singh Vs. CIT [(1995) 220 ITR 446 (P&H)] (ii) Dushyant Kr. Jain Vs. DCIT [(2016) 381 ITR 428 (Del)] 6.1 In the case of Shri Satyabir Singh Yadav, the ld. Counsel for the assessee submits that Appellant was employed with the Indian Institute of Aircraft Engineering, New Delhi. He was drawing salary from the said employer. He had been allotted PAN: AAOPY3440Q. Form 16 as certified by the employer relevant to AY 2007-08. AY 2008-09 confir…

SUMANGAL TECHPARK (P) LTD,NEW DELHI vs. ITO WARD - 24(3), NEW DELHI

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

ITA 3840/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Feb 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri C.M. Gargassessment Year: 2010-11 Sumangal Techpark (P) Ltd., Vs. Ito, 117, Hans Bhawan, Ward-24(3), 1 Bsz Marg, New Delhi. New Delhi. Pan: Aalcs4760R (Appellant) (Respondent) Assessee By : Shri S.K. Gupta, Ca Revenue By : Ms Kirti Sankratyayan, Sr. Dr Date Of Hearing : 19.12.2022 Date Of Pronouncement : 23.02.2023 Order Per C.M. Garg, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.02.2019 Of The Cit(A)-8, New Delhi, Relating To Assessment Year 2010-11. 2. First Of All, We Have Heard The Arguments Of Both The Representatives On Legal Ground No.1 Of The Assessee Which Reads As Under:- “3. The Initiation Of The Proceedings U/S 148 & The Consequent Order Us 147 Are Bad In Law As A) The Initiation Of Proceedings U/S 148 Are Contrary To Provisions Of Law B) The Mandatory Procedure Laid Down In The Act Has Not Been Followed. C) The Notice Issued U/S 148 Is Time Barred As Issued After 4 Years From The End Of The Relevant Assessment Year Where The Case Has Already Been Assessed U/S 143(3). D) The Approval Of Addl. Cit & Pcit Is Bad In Law & Mechanical Without Application Of Mind & Has Been Taken Without Bringing To Their Notice Material Facts Of The Case. E) The Information Has Been Collected Behind The Back Of The Assessee & The Assessee Was Never Confronted With The Same Nor An Opportunity Provided For Cross-Examination Of Jain Brothers, Alleged Intermediary & The Relevant Seized Material Relied Upon Has Not Been Provided To The Assessee.”

For Appellant: Shri S.K. Gupta, CAFor Respondent: Ms Kirti Sankratyayan, Sr. DR
Section 143(3)Section 147Section 148Section 151Section 292B

…the assessee. 18 The ld. AR, placing reliance on the various judgements including the judgement of the Hon’ble Supreme Court in the case of NDTV vs. DCIT, 424 ITR 607, judgements of the Hon’ble High Court of Delhi in the case of Dushyant Kumar Jain vs. DCIT, 381 ITR 428 (Del) (para 16) and CIT vs. Usha International ltd., 348 ITR 485 (Del) (FB) and the order of the coordinate Bench of ITAT Delhi in the case of M/s AST Pipes Pvt. Ltd., order dated 27.10.2020 in ITA No.8312/Del/2019, submitted that in such a situation, when the AO has not complied with the mandatory provisions of proviso to section 147, the initia…

MUKESH KUMAR AGARWAL,JAIPUR vs. I.T.O. WARD 1(2), JAIPUR

In the result, both the appeals of the assessee are allowed

ITA 321/JPR/2021[2010-2011]Status: DisposedITAT Jaipur27 Jul 2022AY 2010-2011
For Appellant: Shri G.M. Mehta, CAFor Respondent: Smt. Monisha Choudhary, JCIT
Section 142(1)Section 144Section 148Section 151Section 271E

…issued u/s. 148 of IT Act by the Assessing Officer, having no jurisdiction, the assessment order and consequent proceedings are invalid. Reliance is placed on following judicial pronouncements (giving head-notes): (1) Dushyant Kumar Jain Vs. Dy, CIT ((2016) 381 ITR 428 (Del): Reassessment; Notice issued by AO having no jurisdiction. Notice uls. 148 was invalid as being issued by AO other than the one who had jurisdiction over case of the assessee. (2) Shirishbhai Hargovandas Sanjanwala Vs. ACIT (2017) 396 ITR 167 (Gul): Competent authority- jurisdiction- notice for reassessment issued by authority other than a…

M.A. PROJECTS PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 13, NEW DELHI

In the result, Appeal of the assessee is allowed

ITA 6914/DEL/2018[2007-08]Status: DisposedITAT Delhi20 May 2022AY 2007-08

Bench: Dr. Brr Kumar & Shri Yogesh Kumar U.S.Assessment Year: 2007-08

Section 143(1)Section 143(2)Section 147Section 148Section 151Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Assessment Year: 2007-08 M.A. Projects Pvt. Ltd., Vs. ACIT, Central Circle-13, BA-17A, DDA Flats, Ashok New Delhi. Vihar, Phase-1, New Delhi PIN: 1100 52 PAN :AAECM2372E (Appellant) (Respondent) Appellant by Shri Suresh Gupta, CA Respondent by Ms. Shivani Singh, CIT DR Date of hearing 20.04.2022 Date of pronouncement 20.05.2022 ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The present appeal is filed by the assessee, challenging the order dated 07/09/2018,…

GM OVERSEAS,NEW DELHI vs. ACIT CIRCLE-48(1), NEW DELHI

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

ITA 1891/DEL/2020[2010-11]Status: DisposedITAT Delhi21 Mar 2022AY 2010-11
For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Hemant Gupta, Sr. DR
Section 131ASection 133ASection 143(3)Section 147

…sessment proceedings were completed after due enquiry. In such a case, the action u/s 148 could not have been taken. For the above proposition, he relied on the decisions of the Hon’ble Delhi High Court in the case of Dushyant Kumar Jain vs. DCIT, reported in 381 ITR 428 and CIT vs. Usha International Ltd., 348 ITR 485. He also relied on the decision of the coordinate bench of the Tribunal in the case of M/s AST Pipes Pvt. Ltd., vide ITA NO.8312/Del/2019, order dated 27th October, 2020. 10. The ld. Counsel for the assessee submitted that the assessee, during the course of assessment proceedings has requested the…

INDER MOHAN KHURANA,NEW DELHI vs. ITO, NEW DELHI

The appeal of the assessee is allowed

ITA 6553/DEL/2016[2007-08]Status: DisposedITAT Delhi06 Sept 2019AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

Section 124(1)(b)Section 143(1)Section 147Section 148Section 68

…) New Delhi 13. Assessee submission dated 26.12.2014 filed with ACIT Circle 51(1) 14. 15. Submission before ACIT Circle 51(1) New Delhi dated 11.02.2015 along with L1C premium receipt S. No. Particulars 1. Sequence of event 2. Dushyant Kumar Jain v. Dv. CIT ^ 381 ITR 428.(Del.) 3. Dr. Mrs. K.B. Kumar v. Income-tax Officer [2011] 12 taxmann.com 318 (Delhi) & 47 SOT 192 4. Smt. Prabhavati S. Shah r. CIT 231 ITR 1 (Bom.) 5. CIT v. Navodaya Castles Pvt. Ltd. 367 ITR 306 (Del.) 6. Sona Electronic Co. v. CIT 152 ITR 507(Del). 7. Abhishek Jain v. Income Tax Officer 405 ITR 1 (Del.) 8. Padamsundara Rao (DECD) and Others…