Income-tax Officer v. Puneet Chugh

2 SOT 101Income Tax Appellate Tribunal2005#8276 most cited

What is Income-tax Officer v. Puneet Chugh authority for?

This case supports the principle that notices issued under section 148 of the Income-tax Act must be served on the assessee.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2018.

Also referred to as

Income-tax Officer v. Puneet Chugh · section 148 · notice · service · reassessment · ITAT · Delhi · assessment procedure

Judgments citing Income-tax Officer v. Puneet Chugh

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1470/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/De…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1469/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/De…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1467/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/De…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1466/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/De…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1465/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/De…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1464/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/De…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1190/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/De…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1189/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/De…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1186/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Sept 2018AY 2013-14

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/De…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1185/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/De…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1182/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/De…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1181/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/De…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1180/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/De…

Income-tax Officer v. Puneet Chugh (2 SOT 101) — Cited in 13 Judgments | BharatTax