Home Finders Housing Ltd. v. ITO

404 ITR 611High Court2018#2073 most cited

What is Home Finders Housing Ltd. v. ITO authority for?

Non-compliance with the GKN Driveshafts procedure, specifically not passing a speaking order on objections to reassessment before completing the assessment, is a curable procedural irregularity and does not nullify the assessment, particularly if the assessee did not request a speaking order.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

Home Finders Housing Ltd. v. ITO · section 148 · section 147 · reopening of assessment · objections GKN Driveshafts · speaking order · procedural infirmity · curable irregularity · reassessment validity

Also reported as

94 Taxmann.com 428

Sections most often in play

Section 148Section 147Section 143(3)Section 14ASection 144Section 80PSection 80P(2)(a)(i)Section 80P(2)(d)

Issues it is cited on

section 108section 147(a)section 147(b)mere change of opinionkelvinatorwithin four yearsapproval under section 151section 34(1)survey under section 133asection 151(1)fresh tangible materialsanctioning authority

Judgments citing Home Finders Housing Ltd. v. ITO

ACIT, CIRCLE-19(1), NEW DELHI vs. OXY HOMEZ PROMOTERS PVT LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 7246/DEL/2025[2012-13]Status: DisposedITAT Delhi08 Apr 2026AY 2012-13

Bench: Sh. M Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 Acit, Circle-19(1), Vs. Oxy Homez Promoters Pvt. C.R. Building, I.P. Estate, Ltd. 117, Shreshtha Vihar New Delhi New Delhi 110092 Pan No. Aakcs6020P (Appellant) (Respondent)

Section 143(3)Section 147Section 68

…e indicated by the Hon’ble Supreme Court of India in the case GNK Driveshafts (India) Ltd. Vs.ITO would not rendered the assessment proceedings null and void. Reliance placed the judgment of the Hon’ble Supreme Court in Home Finders Housing Ltd. vs. ITO [2018]404 ITR 611(SC). 6.The Ld. AR of the assessee submitted that the AO framed the assessment without disposing the objection filed by the assessee. The Hon’ble Supreme Court has mandate that the objections have to be decided by the AO by passing a speaking order before proceeding to complete the assessment. The objection dated 29-08-2019 filed by the assessee d…

INCOME TAX OFFICER, WARD-62(1), DELHI vs. RAJESH GUPTA, DELHI

Appeal is dismissed

ITA 4250/DEL/2025[2012]Status: DisposedITAT Delhi25 Nov 2025

Bench: Shri Satbeer Singh Godara & Shri S. Rifaru Rahmanassessment Year: 2012-13 Vs. Sh. Rajesh Gupta, Income Tax Officer, Ward-62(1), 52, Anand Vihar, Delhi Pitampura, North West, Delhi Pan: Aanpg5093Q (Appellant) (Respondent) Assessee By Sh. Sarthak Gupta, Ar Department By Sh. Jitender Singh, Cit(Dr)

Section 143(3)Section 147Section 148

…ITO (supra) would not rendered the assessment proceedings null and avoid. At the most it can be held as procedural infirmity that can be rectified. To support his contention; he placed reliance on the decision in the case of Home Finders Housing Ltd. vs. ITO 404 ITR 611 (Madras). He submitted that against the decision of Hon’ble High Court, the SLP filed by the assessee was dismissed. 4. Au contraire, Shri Ved Jain appearing on behalf of the assessee vehemently defended the impugned order and prayed for dismissing appeal of the Revenue. He submitted that the AO without disposing of objections filed against reope…

INCOME TAX OFFICER, COIMBATORE vs. DAMAYANTI RAMACHANDRAN, GN MILLS POST, COIMBATORE

ITA 149/CHNY/2025[2016-17]Status: DisposedITAT Chennai07 Aug 2025AY 2016-17

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.103/Chny/2025, निर्धारण वर्ष/Assessment Year: 2015-16 Income Tax Officer, Non-Corporate Ward-4(3) Coimbatore Damayanti Ramachandran, Pb No.5303, Gn Mills Post, Coimbatore, Tamil Nadu-641029 [Pan: Aabhd8298Q] (अपीलार्थी/Appellant) V. (प्रत्यर्थी/Respondent) Co No.19/Chny/2025, निर्धारण वर्ष/Assessment Year: 2015-16 Damayanti Ramachandran, Pb No.5303, Gn Mills Post, Coimbatore, Tamil Nadu-641029 [Pan: Aabhd8298Q] Income Tax Officer, Non-Corporate Ward-4(3) Coimbatore V. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.149/Chny/2025, निर्धारण वर्ष/Assessment Year: 2016-17 Income Tax Officer, Non-Corporate Ward-4(3) Coimbatore Damayanti Ramachandran, Pb No.5303, Gn Mills Post, Coimbatore, Tamil Nadu-641029 [Pan: Aabhd8298Q] (अपीलार्थी/Appellant) V. (प्रत्यर्थी/Respondent) Co No.20/Chny/2025, निर्धारण वर्ष/Assessment Year: 2016-17 Damayanti Ramachandran, Pb No.5303, Gn Mills Post, Coimbatore, Tamil Nadu-641029 [Pan: Aabhd8298Q] Income Tax Officer, Non-Corporate Ward-4(3) Coimbatore (अपीलार्थी/Appellant) V. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By Mr.Ketan K. Ved, C.A

Section 45(4)

…ear, since the reasons recorded for reopening the assessment were not furnished to the assessee till the completion of the assessment, the reassessment order cannot be upheld. 10.6 The Id.AR further referred the case of Home Finders Housing Ltd. v. ITO (2018) 404 ITR 611 (Mad-HC), as relied by the Revenue is addressed in the aforesaid decision of IDFC Bank Ltd. V. PCIT/ACIT (supra) wherein, "the Hon'ble Madras High Court was of the view that non-compliance of the procedure indicated in the case of M/s. GKN Driveshafts (India) Ltd., was only an irregularity which could be cured by remitting the matter to the autho…

INCOME TAX OFFICER, COIMBATORE vs. DAMAYANTI RAMACHANDRAN, GN MILLS POST, COIMBATORE

In the result, both the appeals of revenue for the A

ITA 103/CHNY/2025[2015-16]Status: DisposedITAT Chennai07 Aug 2025AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.103/Chny/2025, ननिाारण वर्ा/Assessment Year: 2015-16

For Appellant: Mr.Ketan K. Ved, C.AFor Respondent: Mr.Bipin C.N, CIT
Section 45(4)

…ar, since the reasons recorded for reopening the assessment were not furnished to the assessee till the completion of the assessment, the reassessment order cannot be upheld. 10.6 The ld.AR further referred the case of Home Finders Housing Ltd. v. ITO (2018) 404 ITR 611 (Mad-HC), as relied by the Revenue is addressed in the aforesaid decision of IDFC Bank Ltd. V. PCIT/ACIT (supra) wherein, “the Hon’ble Madras High Court was of the view that non-compliance of the procedure indicated in the case of M/s. GKN Driveshafts (India) Ltd., was only an irregularity which could be cured by remitting the matter to the autho…

ACIT, CIRCLE-2(1), HYDERABAD vs. EMAAR HILLS TOWNSHIP PRIVATE LIMITED, HYDERABAD

In the result, appeal of the Revenue is dismissed

ITA 425/HYD/2023[2008-09]Status: DisposedITAT Hyderabad31 Jul 2025AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, K C DevdasFor Respondent: Sri Gurpreet Singh, Sr. AR
Section 143(2)Section 147Section 148

…ctions by passing a speaking order, would not make reassessment order void ab initio. The Hon’ble Supreme Court upheld the order passed by the Hon’ble High Court of Madras in the case of Home Finders Housing Ltd., vs., ITO, Corporate Ward-2(3), Chennai [2018] 404 ITR 611 (Madras) where the Hon’ble Madras High Court clearly held that, non- compliance of the procedure indicated in the GKN Driveshafts (India) Ltd.'s case (supra), would not make the order void or non-est and such a violation in the matter of procedure is only an irregularity which could be cured by remitting the matter to the Authority. Therefore, he…

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-9(1), HYDERABAD vs. VEDULA VENKATA RAMANA,, HYDERABAD

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

ITA 1555/HYD/2017[2014-15]Status: DisposedITAT Hyderabad25 Jul 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.1555/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2014-15) Acit Vs. Shri Vedula Venkata Circle 9 (1) Ramana, Hyderabad Hyderabad Pan:Abhpv1213E (Appellant) (Respondent) राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit (Dr) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca सुनवाई की तारीख/Date Of Hearing: 30/06/2025 & 18/07/2025 घोषणा की तारीख/Pronouncement: 25/07/2025 आदेश/Order

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Narender Kumar Naik, CIT (DR)

…amana C) Hon'ble Supreme Court in the case of NFAC & Ors vs. Automotive Manufacturers (P) Ltd in civil appeal No.1829 of 2023 dated 21st Mach, 2023 D) Hon'ble Madras High Court in the case of Home Finders Housing Ltd vs. Income Tax Officer reported in (2018) 404 ITR 611 (Mad.) E) Hon'ble Allahabad High Court in the case of Vishwanath Prasad Bhagwati Prasad vs. CIT reported in (1993) 202 ITR 469. 5. Thus, the learned DR has submitted that the order of the learned CIT (A) is not sustainable in law and liable to be set aside and the order of the Assessing Officer to be restored. 6. On the other hand, the learned A…

AMIT KUMAR BANTHIA(HUF),BANGALORE vs. DCIT, CENTRAL CIRCLE-1(1), BENGALURU

In the result, appeal of the assessee is allowed

ITA 2326/BANG/2024[2013-14]Status: DisposedITAT Bangalore07 Jul 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadavassessment Year: 2013-14

For Appellant: Sri K.R. Pradeep & Smt. Girija, A.RFor Respondent: Sri Balusamy N., D.R
Section 10(38)Section 148Section 68

…al High Court in the case of Hewlett Packard Financial Services (India) (P) Ltd. Vs. DCIT reported in 294 Taxman 25 (Karn.), wherein the Hon’ble High Court after distinguishing the case of Home Finders Housing Ltd. of the Hon’ble Madras High Court reported in 404 ITR 611 has observed as under: “12. The contention of the learned counsel for the revenue relying on the judgment of the Madras High Court in the case of Home Finders Housing Ltd. (supra) cannot be accepted in light of the declaration of the Division Bench of this Court in the case of Deepak Extrusions (PY the procedure prescribed in Ltd. (supra) is a ma…

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAS OFFICER

ITA 33/GTY/2024[2021-22]Status: DisposedITAT Guwahati25 Jun 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 32/GTY/2024 Assessment Year 2017-18 & I.T.A. No. 33/GTY/2024 Assessment Year 2021-22 Amit Kumar, Flat No. 734, Modern Apartment, Sector-15, Rohini, Delhi - 110089 [PAN: AKGPK7676Q] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1(1), Guwahati, Aayakar Bhawan, Christian Basti, G.S. Road - 781005 ............…..…..................... Respondent Appearances by: Assessee represented by : Suresh Gupta, FCA Depa…

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAX OFFICER

ITA 32/GTY/2024[2017-18]Status: DisposedITAT Guwahati25 Jun 2025AY 2017-18

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 32/GTY/2024 Assessment Year 2017-18 & I.T.A. No. 33/GTY/2024 Assessment Year 2021-22 Amit Kumar, Flat No. 734, Modern Apartment, Sector-15, Rohini, Delhi - 110089 [PAN: AKGPK7676Q] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1(1), Guwahati, Aayakar Bhawan, Christian Basti, G.S. Road - 781005 ............…..…..................... Respondent Appearances by: Assessee represented by : Suresh Gupta, FCA Depa…

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 596/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…SCC 225. Further, the CIT(A) rejected the assessee’s contention that non-furnishing of reasons invalidated the reassessment, treating it as a procedural lapse as per Home Finders Housing Ltd. v. Income-tax Officer [2018] 94 taxmann.com 84 (Madras HC) / [2018] 405 ITR 611 (Mad). Accordingly, Ground No. 2 was dismissed. 6. In this regard, the Ld. Counsel for the Assessee has relied upon the written submissions filed before the Ld. CIT(A), appearing at pages 1-42 of the assessee's paper book, which are already on record. For the sake of brevity and as the same is part of the record, it is not being reproduced herein…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLEU��, PANCHKULA

Appeal is allowed

ITA 595/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

…225. Further, the\nCIT(A) rejected the assessee's contention that non-furnishing of\nreasons invalidated the reassessment, treating it as a procedural\nlapse as per Home Finders Housing Ltd. v. Income-tax Officer [2018]\n94 taxmann.com 84 (Madras HC) / [2018] 405 ITR 611 (Mad).\nAccordingly, Ground No. 2 was dismissed.\n6.\nIn this regard, the Ld. Counsel for the Assessee has relied upon\nthe written submissions filed before the Ld. CIT(A), appearing at\npages 1-42 of the assessee's paper book, which are already on\nrecord. For the sake of brevity and as the same is part of the record,\nit is not being reproduced…

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 594/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…SCC 225. Further, the CIT(A) rejected the assessee’s contention that non-furnishing of reasons invalidated the reassessment, treating it as a procedural lapse as per Home Finders Housing Ltd. v. Income-tax Officer [2018] 94 taxmann.com 84 (Madras HC) / [2018] 405 ITR 611 (Mad). Accordingly, Ground No. 2 was dismissed. 6. In this regard, the Ld. Counsel for the Assessee has relied upon the written submissions filed before the Ld. CIT(A), appearing at pages 1-42 of the assessee's paper book, which are already on record. For the sake of brevity and as the same is part of the record, it is not being reproduced herein…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PANCHKULA

Appeal is allowed

ITA 593/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…SCC 225. Further, the CIT(A) rejected the assessee’s contention that non-furnishing of reasons invalidated the reassessment, treating it as a procedural lapse as per Home Finders Housing Ltd. v. Income-tax Officer [2018] 94 taxmann.com 84 (Madras HC) / [2018] 405 ITR 611 (Mad). Accordingly, Ground No. 2 was dismissed. 6. In this regard, the Ld. Counsel for the Assessee has relied upon the written submissions filed before the Ld. CIT(A), appearing at pages 1-42 of the assessee's paper book, which are already on record. For the sake of brevity and as the same is part of the record, it is not being reproduced herein…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PANCHKULA

Appeal is allowed

ITA 592/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…SCC 225. Further, the CIT(A) rejected the assessee’s contention that non-furnishing of reasons invalidated the reassessment, treating it as a procedural lapse as per Home Finders Housing Ltd. v. Income-tax Officer [2018] 94 taxmann.com 84 (Madras HC) / [2018] 405 ITR 611 (Mad). Accordingly, Ground No. 2 was dismissed. 6. In this regard, the Ld. Counsel for the Assessee has relied upon the written submissions filed before the Ld. CIT(A), appearing at pages 1-42 of the assessee's paper book, which are already on record. For the sake of brevity and as the same is part of the record, it is not being reproduced herein…

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 591/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…SCC 225. Further, the CIT(A) rejected the assessee’s contention that non-furnishing of reasons invalidated the reassessment, treating it as a procedural lapse as per Home Finders Housing Ltd. v. Income-tax Officer [2018] 94 taxmann.com 84 (Madras HC) / [2018] 405 ITR 611 (Mad). Accordingly, Ground No. 2 was dismissed. 6. In this regard, the Ld. Counsel for the Assessee has relied upon the written submissions filed before the Ld. CIT(A), appearing at pages 1-42 of the assessee's paper book, which are already on record. For the sake of brevity and as the same is part of the record, it is not being reproduced herein…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE,, PANCHKULA

Appeal is allowed

ITA 590/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…SCC 225. Further, the CIT(A) rejected the assessee’s contention that non-furnishing of reasons invalidated the reassessment, treating it as a procedural lapse as per Home Finders Housing Ltd. v. Income-tax Officer [2018] 94 taxmann.com 84 (Madras HC) / [2018] 405 ITR 611 (Mad). Accordingly, Ground No. 2 was dismissed. 6. In this regard, the Ld. Counsel for the Assessee has relied upon the written submissions filed before the Ld. CIT(A), appearing at pages 1-42 of the assessee's paper book, which are already on record. For the sake of brevity and as the same is part of the record, it is not being reproduced herein…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DCIT, CIRCLE, PANCHKULA, PANCHKULA

Appeal is allowed

ITA 589/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…SCC 225. Further, the CIT(A) rejected the assessee’s contention that non-furnishing of reasons invalidated the reassessment, treating it as a procedural lapse as per Home Finders Housing Ltd. v. Income-tax Officer [2018] 94 taxmann.com 84 (Madras HC) / [2018] 405 ITR 611 (Mad). Accordingly, Ground No. 2 was dismissed. 6. In this regard, the Ld. Counsel for the Assessee has relied upon the written submissions filed before the Ld. CIT(A), appearing at pages 1-42 of the assessee's paper book, which are already on record. For the sake of brevity and as the same is part of the record, it is not being reproduced herein…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DCIT,CIRCLE, PANCHKULA, PANCHKULA

Appeal is allowed

ITA 588/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh30 May 2025AY 2014-15

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…SCC 225. Further, the CIT(A) rejected the assessee’s contention that non-furnishing of reasons invalidated the reassessment, treating it as a procedural lapse as per Home Finders Housing Ltd. v. Income-tax Officer [2018] 94 taxmann.com 84 (Madras HC) / [2018] 405 ITR 611 (Mad). Accordingly, Ground No. 2 was dismissed. 6. In this regard, the Ld. Counsel for the Assessee has relied upon the written submissions filed before the Ld. CIT(A), appearing at pages 1-42 of the assessee's paper book, which are already on record. For the sake of brevity and as the same is part of the record, it is not being reproduced herein…

TIJARIA POLYPIPES LIMITED,JAIPUR vs. DCIT CIRLCE 4, JAIPUR

ITA 616/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Anoop Singh, Addl.CIT-DR
Section 143(3)Section 147Section 148Section 68

…s are restored to the\nstage of disposal of objections and the assessing officer can pass the assessment\norder thereafter\nIn the case of Home Finders Housing Ltd. v. Income-tax officer, Corporate Ward\n2(3), Chennai [2018] 93 taxmann.com 371 (Madras) [2018] 404 ITR 611\n(Madras)/[2018] 303 CTR 269 (Madras) (25-04-2018) it has been held by the\nHon'ble Madras High Court that non-compliance of direction of Supreme Court in\nGKN Driveshafts (India) Ltd. v. Income Tax Officer [2002] 125 Taxman 963\nregarding disposing of objections by passing a speaking order, would not make\nreassessment order void ab initio. Rele…

ITO WARD - 2, KARNAL vs. HARDEEP SINGH, KARNAL

In the result, appeal of the Revenue and cross objections by the assessee are dismissed

ITA 1152/DEL/2020[2011-12]Status: DisposedITAT Delhi27 Dec 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1152/िद"ी/2020(िन.व. 2011-12) Income Tax Officer, ...... अपीलाथ"/Appellant Ward-2, Karnal, Haryana 132001 बनाम Vs. Hardeep Singh, S/O Jaswant Singh, Vill. Kutail, Po Darar, Karnal, Haryana 132001 ..... "ितवादी/Respondent Pan: Exups 8061 N Co No. 150/Del/2023 (A.Y.2011-12) In Ita No. 1152/Del/2020 Hardeep Singh, S/O Jaswant Singh, Vill. Kutail, Po Darar, Karnal, Haryana 132001 ...... अपीलाथ"/Appellant Pan: Exups 8061 N बनाम Vs. Income Tax Officer, ..... "ितवादी/Respondent Ward-2, Karnal, Haryana 132001 Assessee By : S/Shri Ved Jain, Aman Garg, Advocates & Ms. Uma Upadhyay, Chartered Accountant Department By: Shri Vivek Kumar Upadhyay, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 13/12/2024 घोषणा क" ितिथ/ Date Of Pronouncement : : 27/12/2024

For Appellant: S/Shri Ved Jain, Aman Garg, Advocates &For Respondent: Shri Vivek Kumar Upadhyay, Sr. DR
Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण िद"ी पीठ “बी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी एस "रफौर रहमान, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.1152/िद"ी/2020(िन.व. 2011-12) Income Tax Officer, ...... अपीलाथ"/Appellant Ward-2, Karnal, Haryana 132001 बनाम Vs. Hardeep Singh, S/o Jaswant Singh, Vill. Kutail, PO Darar, Karnal, Haryana 132001 ..... "ितवादी/Respondent PAN: EXUPS 8061 N CO No. 150/DEL/2023 (A.Y.2011-12) In ITA No. 1152/DEL/2020 Hardeep Singh, S/o Jaswant Singh, Vill. Kutail, PO Darar, Kar…

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