Ess Aar Exports v. ITO

94 ITD 484Income Tax Appellate Tribunal2005#21764 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 1961 Section 127 Section 132 Section 139(1)Section 143(2)Section 143(3)Section 143(3) of Income Tax Act Section 144

Issues it is cited on

section 33b section 64 section 282 section 33 agricultural income service of notice section 28 notice under section 148 reassessment proceedings search and seizure section 144 section 148

Judgments citing Ess Aar Exports v. ITO

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. RAJNIL SALES PVT. LTD., NEW DELHI

ITA 4050/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Dec 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Acit, Vs Rajnil Sales Pvt. Ltd., Room No.91, 4Th Floor, Central Circle-30, New Delhi. 2B Grant Lane, Kolkata, West Bengal. Pan: Aabcr3491C (Appellant) (Respondent) Assessee By : Shri Ajay Wadhwa, Advocate & Ms Ragini Handa, Advocate Revenue By : Shri Pitambar Das, Cit-Dr Date Of Hearing : 25.11.2024 Date Of Pronouncement : 18.12.2024 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Revenue Against The Order Dated 31.03.2017 Of The Commissioner Of Income Tax (Appeals)-30, New Delhi (Hereinafter Referred As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeal No.320/15-16/2297 Arising Out Of The Appeal Before It Against The Order Dated 31.03.2015 Passed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Acit, Central Circle-30, New Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Ajay Wadhwa, Advocate &For Respondent: Shri Pitambar Das, CIT-DR

Section 127Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2012-13 ACIT, Vs Rajnil Sales Pvt. Ltd., Room No.91, 4th Floor, Central Circle-30, New Delhi. 2B Grant Lane, Kolkata, West Bengal. PAN: AABCR3491C (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Advocate & Ms Ragini Handa, Advocate Revenue by : Shri Pitambar Das, CIT-DR Date of Hearing : 25.11.2024 Date of Pronouncement : 18.12.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Revenue against the order dated 31.03…

SHRI MAHIPAL,FARIDABAD vs. ITO, FARIDABAD

The appeal of the assessee is allowed

ITA 1822/DEL/2016[2000-01]Status: DisposedITAT Delhi11 Dec 2024AY 2000-01

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 20000-01 Shri Mahipal, Vs Income Tax Officer, C/O Vijay Kumar Gupta, Ward-Ii(4), Advocate, Opp. Jain Mandir, Faridabad Main Bazar, Ballabhgarh, Faridabad -121004. Pan: Atvpp9291R (Appellant) (Respondent) Assessee By : Shri Vijay Gupta, Ca Revenue By : Ms Harpreet Kaur Hansra, Sr. Dr Date Of Hearing : 03.12.2024 Date Of Pronouncement : 11.12.2024 Order

For Appellant: Shri Vijay Gupta, CAFor Respondent: Ms Harpreet Kaur Hansra, Sr. DR

Section 143(3)Section 147Section 148Section 282

…case of Shuaib Ahmed, New Delhi vs Ito Ward - 65(2), New Delhi decided on 16 January, 2023 vide I.T.A. No. 7782/Del/2019, where in 4 Mahipal vs. ITO reliance was placed on the decision of Ess Aar Exports Vs. I.T.A. No. 7782/Del/2019 Income Tax Officer [(2005) 94 ITD 484 (Delhi)] and the settled proposition of law is discussed in length and we consider it appropriate to reproduce the same here in below; “In the case of Ess Aar Exports Vs. Income Tax Officer (supra) the Tribunal held as under:- "11. It is provided in Section 282 of Income-tax Act that notice under the Act is to be served either by post or as if it…

SHUAIB AHMED,NEW DELHI vs. ITO WARD - 65(2), NEW DELHI

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

ITA 7782/DEL/2019[2011-12]Status: DisposedITAT Delhi16 Jan 2023AY 2011-12

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Rajiv Jain, C. AFor Respondent: Shri Om Parkash, Sr. D. R

Section 144Section 147Section 148

…best judgement assessment made by the Assessing Officer u/s 144 read with section 147 of the Act on 6.12.2018 is void ab initio. The ld. Counsel placing reliance on the decision of the Ess Aar Exports Vs. I.T.A. No. 7782/Del/2019 Income Tax Officer [(2005) 94 ITD 484 (Delhi)] submits that while effecting the service through affixture local witness ought to have been associated in order to identify the address of affixture was not effected with the statutory provisions assessment made u/s 144 read with section 147 of the Act as bad in law. Reliance was also placed on the decision of the Hon’ble Punjab & Haryana…

SHUBHANI ENGINEERING & CONSULTANTS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the Appeal filed by the Assessee stands allowed

ITA 1431/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarshubhani Engineering & Vs. Ito, Ward 8(3), Consultants Pvt. Ltd. New Delhi Wb-12B, Gali No. 1, School Block Shakarpur, Delhi – 110 092

Section 142(1)Section 143(2)Section 143(3)Section 144

…ndly quash the assessment order. He relied upon the following cases:- i) Hon’ble Punjab and Haryana High Court decision in the case of CIT vs. Kishand Chand reported in 328 ITR 173. ii) ITAT, Delhi decision in the case of Ess Aar Exports vs. ITO reported in 94 ITD 484. iii) CIT vs. Chandra Agencies (Delhi) 202 Taxman 106. iv) CIT vs. Ramendra Nath Ghosh (SC). v) ACIT vs. Hotel Blue Moon (SC) 324 ITR 372 (2010). vi) ITAT, Delhi decision in Mico Steels (P) Ltd. Vs. ITO in ITA No. 1669/Del/2014 dated 30.8.2016. vii) ITAT, Amritsar Bench decision dated 21.5.2009 in the case of DCIT vs. KG Siknghania. 4. On the c…