Godrej Industries Ltd. v. Assistant Commissioner of Income-tax

160 Taxmann.com 13High Court2024#5429 most cited

What is Godrej Industries Ltd. v. Assistant Commissioner of Income-tax authority for?

A notice issued under section 148 for AY 2014-15 is invalid if issued by the Jurisdictional Assessing Officer instead of a Faceless Assessing Officer, especially when the extended period of 6 years under section 149 may not apply.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Godrej Industries Ltd. v. ACIT · section 148 notice · section 149 · AY 2014-15 · invalid notice · Faceless Assessing Officer · Jurisdictional Assessing Officer · reassessment procedure · extension of limitation

Sections most often in play

Section 148Section 148ASection 147Section 149Section 151Section 69ASection 144Section 250
Read the full judgment

Issues it is cited on

section 149(1)(a)section 163section 149(1)(b)section 149(1)section 148 noticewithin four yearsextension of limitationorder under section 148a(d)section 148a(b)section 151(i)section 148a(d)section 3(1)

Judgments citing Godrej Industries Ltd. v. Assistant Commissioner of Income-tax

Australia and New Zealand Banking Group Ltd., Mumbai vs. DCIT(International Tax) 1(1)(2), Mumbai

ITA 2751/MUM/2024[2014-15]Status: DisposedITAT Mumbai22 Jul 2024AY 2014-15

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Rahul Chaudhary, Hon'Bleι.Τ.Α. No. 2751/Mum/2024

For Appellant: Shri Anish Thacker & Shri Nishit Shah, A/RFor Respondent: Shri Nihar Ranjan Samal, Sr. D/R
Section 143(3)Section 144C(13)Section 147Section 148Section 149Section 234ASection 5(2)Section 9(1)Section 9(1)(v)

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER Ι.Τ.Α. No. 2751/Mum/2024 Assessment Year: 2014-15 Australia and New Zealand Banking Group Limited Vs Deputy Commissioner of Income Tax (International Taxation) - Circle 2(1)(2) Atlimus, 2101 21st Floor Pandurang Budhkar Marg Worli Mumbai - 400018 [PAN: AAICA3008P] अपीलार्थी/ (Appellant) Assessee by: Shri Anish Thacker & Shri Nishit Shah, A/R Revenue by: Shri Nihar Ranjan Samal, Sr. D/R सुनवाई की तारीख /Date of Hea…