Josh Builders & Developers (P) Ltd. v. PCIT

389 ITR 314High Court2016#12729 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 115JB Section 139 Section 142(1)Section 143(2)Section 143(3)Section 292BB

Read the full judgment

Issues it is cited on

section 292bb section 292b section 292 section 29 section 142 scrutiny assessment section 142(1)section 143(2)section 143 section 14 section 143(3)business

Judgments citing Josh Builders & Developers (P) Ltd. v. PCIT

ACIT, Central Circle- 2, New Delhi vs. Mideast Integrated Steels Ltd., New Delhi

In the result, assessee’s appeal is partly allowed, whereas,

ITA 991/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Apr 2024AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandraassessment Year: 2014-15

Section 115JSection 143(2)Section 143(3)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. Mideast Integrated Vs. ACIT, Steels Ltd., Central Circle-2, H-1, Zamrudpur Community New Delhi Centre, Kailash Colony, New Delhi PAN :AAACM0846P (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. M/s. Mideast Integrated Central Circle-2, Steels Ltd., New Delhi H-1, Zamrudpur Community Centre, Kailash Colony, New Delhi PAN :AAACM0846P (Appellant) (Respondent) Assessee by Sh. Salil Aggarwal, Sr. Advocate Sr. Shailesh Gup…

Mideast Integrated Steels Ltd., New Delhi vs. ACIT, Central Circle-2, New Delhi

In the result, assessee’s appeal is partly allowed, whereas,

ITA 269/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Apr 2024AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandraassessment Year: 2014-15

Section 115JSection 143(2)Section 143(3)Section 292B

Ravi Sherwani, Raipur vs. Assistant Commissioner of Income Tax -4(1), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 64/RPR/2020[2013-14]Status: DisposedITAT Raipur29 May 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 64/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 Ravi Sherwani H-26, Rajeev Nagar, Raipur (C.G.)-492 001 Pan: Azbps6703J .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

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

…f notice u/s 143(2) of the Act. Ld. D.R in support of his aforesaid contention had relied on the judgment of the 11 Ravi Sherwani Vs. ACIT-4(1), Raipur Hon’ble High Court of Punjab & Haryana in the case of Josh Builders & Developers (P) Ltd. Vs. PCIT, (2016) 389 ITR 314 (P&H). 10. We have heard the ld. authorized representatives of both the parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements that have been pressed into service by them to drive home their respective contentions. 11. Controversy involved in the present appea…

Subhash Gujar, Jhajjar vs. ITO, Ward-4, Rohtak

Appeal is dismissed

ITA 6053/DEL/2018[2007-08]Status: DisposedITAT Delhi24 Feb 2023AY 2007-08

Bench: Shri Kul Bharat

Section 142(1)Section 143(2)Section 143(3)Section 148

…he Act, we are of the view that the findings of the Tribunal in this regard are not as per the scheme of the provisions of sections 147 and 148 of the Act." 3. Josh Builders & Developers (P.) Ltd Vs PCIT [2017] 79 taxmann.com 9 435 (Punjab & Haryana)/r20161 389 ITR 314 (Punjab & Haryana) (Copy Enclosed) Where Hon’ble P&H High Court held that assessee, having not raised any objection with regard to issuance and service of a valid notice during assessment proceedings and rather, without any objection, having voluntarily taken part in such proceedings, could not seek annulment of assessment proceedings on ground o…

Assistant Commissioner of Income-Tax, Circle-7, Pune vs. PAN International, Pune

ITA 175/PUN/2020[2008-09]Status: DisposedITAT Pune09 Dec 2022AY 2008-09

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.175/Pun/2020 & Co No. 23/Pun/2022 धििाारण वर्ा / Assessment Year : 2008-2009 Dy. Commissioner Of Income Tax, Circle-7, Pune . . . . . . . अपीलार्थी / Appellant बिाम / V/S. Pan International, 347, Afl House, Off Dhole Patil Rd, Behind Hotel Meru, Pune – 411 001 . . . . . . . प्रत्यर्थी / Respondent Pan: Aabfp4234F & Cross Objector द्वारा / Appearances Assessee By : Shri Sharad Vaze Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 09/12/2022 घोषणा की तारीख / Date Of Pronouncement : 09/12/2022 आदेश / Order Per G. D. Padmahshali, Am; The Revenue Challenges The Order Of Commissioner Of Income Tax (Appeals)-8, Pune [For Short “Cit(A)”] Dt. 06/11/2019 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”] Quashing The Order Of Assessment Dt. 10/03/2014 Passed U/S 143(3) R.W.S. 147 By The Dy. Commissioner Of Income Tax, Circle 1(2), Pune[For Short “Ao”] For The Assessment Year [For Short “Ay”] 2008-09 On Technical-Cum-Legal Ground.

For Appellant: Shri Sharad VazeFor Respondent: Shri M. G. Jasnani

Section 143(1)Section 143(2)Section 143(3)Section 148Section 250Section 292BSection 40

…ase of P.M.S. Diesels & Ors. 4. On the facts and circumstances of the case and in Law, the Ld. CIT(A) has erred in law by ignoring, the decision of the Hon’ble Punjab & Haryana High Court in the case of M/s Josh Builders & Developers (P.) Ltd. Vs PCIT [[2016] 389 ITR 314], wherein it was held that as per the provisions of section 292BB Where an assessee has appeared in any proceeding or co-operated in any enquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance…

Dhandia Jewellers, Delhi vs. ITO, Ward- 30(5), New Delhi

In the result, the appeal of the assessee is allowed

ITA 5628/DEL/2018[2008-09]Status: DisposedITAT Delhi21 Feb 2020AY 2008-09

Bench: Ms. Sushma Chowlaआयकर अपील सं. / Ita No.5628/Del/2018 "नधा"रण वष" / Assessment Year 2008-09

For Appellant: Sh. Kapil Goel, AdvocateFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 292B

…record and admittedly no notice under section 143(2) of the Act is available on record. The learned DR for the Revenue places reliance on the decision of Hon’ble Punjab and Haryana High Court in the case of Josh Builders & Developers (P) Ltd. vs. PCIT (2016) 389 ITR 314 (P&H). wherein the ratio 2 laid down was that non service of notice cannot be challenged when assessee participated in the assessment proceedings. 7. The learned AR for the assessee on the other hand relied on the decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax vs. Laxman Das Khandelwal, 417 ITR 325 (SC) that in…

Shri Rishav Prakash Jain, New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 2061/DEL/2012[2001-02]Status: DisposedITAT Delhi18 Feb 2019AY 2001-02

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year : 2001-02 Rishav Prakash Jain, Vs. Ito, 2683/85, Gali Pattey Wali, Ward-30(4), Naya Bazar, New Delhi. New Delhi. Pan: Aagpj5075N (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta &For Respondent: Shri Surender Pal, Sr. DR

Section 142(1)Section 143(2)Section 147Section 148Section 292B

…-issue of notice u/s 143(2) of the Act to an assessee prior to completion of reassessment would not be fatal to the reassessment. Referring to the decision of the Punjab & Haryana High Court in the case of Josh Builders & Developers (P) Ltd. vs. PCIT (2016) 389 ITR 314 (P&H), he submitted that similar proposition has been laid down in the aforementioned case. He accordingly submitted that mere non-service of notice u/s 143(2) will not invalidate the reassessment proceedings. 7. The ld. counsel for the assessee in his rejoinder submitted that the Hon'ble Delhi High Court in the case of PCIT & Anr vs. Silver…

The ACIT, Range-1, Ahmedabad vs. Clp Power India Pvt. Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1127/AHD/2015[2006-07]Status: DisposedITAT Ahmedabad04 Sept 2018AY 2006-07

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr

For Appellant: Shri S. K. Dave, Sr. D.R

Section 143(2)Section 292B

…tice and therefore, the assessee cannot seek annulment of assessment proceedings on the ground of belated service of notice under s.143(2) of the Act. For this proposition, the learned DR relied upon; (i) Josh Builders & Developers (P.) Ltd. vs. Pr.CIT [2016] 389 ITR 314 (Punjab & Haryana), (ii) Padinjarekara Agencies (P.) Ltd. vs. CIT(A) [2017] 398 ITR 381 (Kerala) & (iii) CIT vs. Mrs. C. Malathy [2007] 294 ITR 532 (Madras). 5. Since, the preliminary objection towards validity of assessment owing to belated service of notice under s.143(2) of the Act is in question which goes to the root of the matter, we shall…