(i) Lt. Col. Paramjit Singh v. CIT

VIVEK MANN,KARNAL vs. INCOME TAX OFFICER, WARD-1, KARNAL, KARNAL

In the result, the appeal of the assessee is allowed

Bench: Shri C.N. Prasad[Assessment Year: 2015-16] Vivek Mann Vs. Ito Ward-1 Village Goghirpur, Karnal Karnal Pan No.Ahcpv3556H Appellant Respondent

…sdiction of the AO cannot be conferred to pass any assessment order. The Ld. Counsel for the assessee placed reliance on the decision of the Delhi Tribunal in the case of Manoj Kumar Vs. ACIT 79 ITR (TRIB) 158 (ITAT-DELHI), Col. Paramjit Singh Vs. CIT [(1995) 220 ITR 446 ( P & H)]. Reliance was placed on the decision of the coordinate Sanjay Kumar Singhal vs. ACIT 2025(5) TMI 282 ITAT, Delhi. 8. On the other hand the Ld. DR supported the orders of the authorities below. 9. Heard rival submissions and perused the orders of the authorities below. In this case on perusal of the notice issued u/s.143(2) of the Act…

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

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

…Ward 2 Rohtak. The assumption of jurisdiction by non-jurisdictional AO was erroneous and untenable and consequently the notices u/s 148 so issued are not valid in law. For this proposition reliance is placed in the cases of Col. Paramjit Singh Vs. CIT [(1995) 220 ITR 446 (P&H)] and Dushyant Kr. Jain Vs. DCIT [(2016) 381 ITR 428 (Del)]. The appellant also submitted that reason for reopening the assessment was not informed while issuing notice u/s 148. The assessing officer has initiated the reassessment proceedings u/s 147 of the IT Act relying on the information from the investigation wing without any supporting…

VIJAY PAL,GURGAON vs. ITO, GURGAON

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

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

…Assessing Officer alone who was holding the original jurisdiction over the assessee, who could issue notice under section 148 of the Act has been considered by the Hon’ble Punjab & Haryana High Court in the case of Lt. Col. Paramjeet Singh vs. CIT [(1996) 220 ITR 446] wherein the Hon’ble High Court held as under:- “4. We have heard the counsel for the parties and in the normal course we would have accepted the preliminary objection raised by the department and directed the petitioner to raise all the pleas before the ITO but keeping in view the fact that the present is a case where there is total lack of jur…

HARIOM,GURGAON vs. ITO, GURGAON

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

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

…Assessing Officer alone who was holding the original jurisdiction over the assessee, who could issue notice under section 148 of the Act has been considered by the Hon’ble Punjab & Haryana High Court in the case of Lt. Col. Paramjeet Singh vs. CIT [(1996) 220 ITR 446] wherein the Hon’ble High Court held as under:- “4. We have heard the counsel for the parties and in the normal course we would have accepted the preliminary objection raised by the department and directed the petitioner to raise all the pleas before the ITO but keeping in view the fact that the present is a case where there is total lack of jur…

RAJ SINGH,GURGAON vs. ITO, GURGAON

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

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

…Assessing Officer alone who was holding the original jurisdiction over the assessee, who could issue notice under section 148 of the Act has been considered by the Hon’ble Punjab & Haryana High Court in the case of Lt. Col. Paramjeet Singh vs. CIT [(1996) 220 ITR 446] wherein the Hon’ble High Court held as under:- “4. We have heard the counsel for the parties and in the normal course we would have accepted the preliminary objection raised by the department and directed the petitioner to raise all the pleas before the ITO but keeping in view the fact that the present is a case where there is total lack of jur…

SATYA PAL,GURGAON vs. ITO, GURGAON

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

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

…the notices u/s 148 of the Act. While so doing the Hon'ble 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 certifie…

RATI RAM,GURGAON vs. ITO, GURGAON

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

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

…the notices u/s 148 of the Act. While so doing the Hon'ble 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 certifie…

SATYABIR SINGH YADAV,GURGAON vs. ITO, GURGAON

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

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

…the notices u/s 148 of the Act. While so doing the Hon'ble 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 certifie…

KUSUM NANGIA,NEW DELHI vs. ACIT, CIRCLE-2(2)(2) INT. TAX., NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

…Assessee at the time of issue of requisite notice. If notice issued by any other A.O. or notice is bad for any reason, than such like assessment would be illegal.” 16. Hon’ble High Court of Punjab & Haryana in case of Lt. Col. Paramjit Singh vs. CIT (1996) 220 ITR 446 (Punjab) held that, 11 ITA No.87/Del./2020 ITA No.94/Del./2020 “a notice for reassessment can be issued only by AO who had concluded the proceedings.” Hon’ble Supreme Court in case of State of Gujarat vs. 17. Rajesh Kumar Chimanlal Barot & Anr. AIR 1996 SC 2664 held that, “If an order is passed by a judicial or quasi judicial authority having no…

DCIT, CIRCLE-2(2)(2) INT. TAX., NEW DELHI vs. KUSUM NANGIA, NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

…Assessee at the time of issue of requisite notice. If notice issued by any other A.O. or notice is bad for any reason, than such like assessment would be illegal.” 16. Hon’ble High Court of Punjab & Haryana in case of Lt. Col. Paramjit Singh vs. CIT (1996) 220 ITR 446 (Punjab) held that, 11 ITA No.87/Del./2020 ITA No.94/Del./2020 “a notice for reassessment can be issued only by AO who had concluded the proceedings.” Hon’ble Supreme Court in case of State of Gujarat vs. 17. Rajesh Kumar Chimanlal Barot & Anr. AIR 1996 SC 2664 held that, “If an order is passed by a judicial or quasi judicial authority having no…

COMMSSIONER OF INCOME TAX DELHI-XVI vs. S.S. AHLUWALIA

…that the respondent was assessed in Delhi and also had properties in Delhi as per the claim of the Revenue. Question of annulment or setting aside was not raised or answered. Lt. Col. Paramjit Singh versus Commissioner of Income Tax and Another, (1996) 220 ITR 446 (P&H) has been dissented from by the Delhi High Court in the case of K.K. Loomba vs. CIT and Ors. (2000) 241 ITR 152 (Del.). The last decision referred is in the case of Rishabh Buildcon (P) Limited versus Commissioner of Income Tax, Delhi-V, (2011) 10 Taxman.com 227 (Delhi). In this writ petition, order of transfer under Section 127 was…

COMMISSIONER OF WEALTH TAX vs. S.S. AHLUWALIA

…that the respondent was assessed in Delhi and also had properties in Delhi as per the claim of the Revenue. Question of annulment or setting aside was not raised or answered. Lt. Col. Paramjit Singh versus Commissioner of Income Tax and Another, (1996) 220 ITR 446 (P&H) has been dissented from by the Delhi High Court in the case of K.K. Loomba vs. CIT and Ors. (2000) 241 ITR 152 (Del.). The last decision referred is in the case of Rishabh Buildcon (P) Limited versus Commissioner of Income Tax, Delhi-V, (2011) 10 Taxman.com 227 (Delhi). In this writ petition, order of transfer under Section 127 was…