Dy. CIT v. Aggarwal Entertainment (P.) Ltd.

72 Taxmann.com 340High Court2016#2878 most cited

What is Dy. CIT v. Aggarwal Entertainment (P.) Ltd. authority for?

An assessment processed under section 143(1) of the Income-tax Act, 1961, cannot be reopened under section 153A if no further action was required by the Assessing Officer on such return, as it is not considered 'pending'.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2023.

Also referred to as

Aggarwal Entertainment · section 153A · section 143(1) · search and seizure · assessment procedure · pending assessment · Delhi Tribunal · reopening assessment

Issues it is cited on

relinquishment of rightsection 153aofsection 49settlement applicationsection 153a proceedingsonus of proofsection 53asummons under section 131section 158bdsection 53annual valueprice rigging

Judgments citing Dy. CIT v. Aggarwal Entertainment (P.) Ltd.

Assistant Commissioner of Income Tax, Bangalore vs. M/S. Delhi International Airport Pvt. Ltd., Bangalore

In the result, the assessees' appeals in ITA Nos

ITA 592/BANG/2017[2011-12]Status: DisposedITAT Bangalore13 Oct 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

For Respondent: Shri B.K. Panda, CIT
Section 143(3)Section 14ASection 153A

…pany Vs. DCIT (Supra) and CIT Vs. Kabul Chawla of Delhi High Court. 20. This legal proposition was followed by the Tribunal in a series of cases and some of the cases are listed hereunder: i) Dy.CIT, CC-I, New Delhi Vs.Aggarwal Entertainment (P.) Ltd. (2016) (72 Taxmann.com 340), dated 29.6.2016 (ITA Delhi Bench 'A). 21. Turning to the fact of the case we find that undisputedly no incriminating material was found during the course of search and these averments in this regard were not disputed by the Revenue. It is also a fact that original assessment was completed as return of income was filed on 19.01.2003 and t…