How many judgments cite Kalyankumar Ray v. CIT?

126 judgments on BharatTax cite Kalyankumar Ray v. CIT (191 ITR 634), spanning 2010 to 2026.

Which sections of the Income Tax Act does Kalyankumar Ray v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 153C, Section 144, Section 153A, Section 115BBE, Section 292C.

Kalyankumar Ray v. CIT

191 ITR 634Supreme Court of India1991#818 most cited

What is Kalyankumar Ray v. CIT authority for?

Assessment is an integrated process that includes both the determination of the assessee's total income or loss and the calculation of the tax payable, as required by Section 143(3). This process culminates with the issuance of a notice of demand under Section 156.

126

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2026.

Also referred to as

Kalyankumar Ray v. CIT · Section 143(3) · Section 156 · assessment procedure · definition of assessment · determination of income · determination of tax payable · completion of assessment · notice of demand · integrated assessment process

Also reported as

60 Taxmann.com 334

Sections most often in play

Section 143(3)Section 153C Section 144 Section 153A Section 115BBE Section 292C Section 132 Section 153D

Issues it is cited on

section 158bd income tax settlement commission section 144a section 269ss specified authority block period section 292c section 158b section 156 section 158 section 292 section 153a(1)

Judgments citing Kalyankumar Ray v. CIT

Deputy Commissioner of Income Tax, Central Cirlce -3, Coimbatore vs. P.P. Constructions, Karur

ITA 2531/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रत्यायोजित/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan:Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यायोजित/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…CIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.153D of the Act in the present case merely states that the tax computation is to…

Deputy Commissioner of Income Tax, Central Cirlce -3, Coimbatore vs. P P Enterprises, Bengaluru

ITA 2530/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

Deputy Commissioner of Income Tax, Central Cirlce -3, Coimbatore vs. P P Enterprises, Bengaluru

ITA 2529/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

…IT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.153D of the Act in the present case merely states that the tax computation is to…

Deputy Commissioner of Income Tax, Central Cirlce -3, Coimbatore vs. P P Enterprises, Bengaluru

In the result, appeal filed by the assessee and department are

ITA 2528/CHNY/2024[2016-17]Status: DisposedITAT Chennai09 Feb 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 नधारण वष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 नधारण वष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 िनधारण वष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

Section 153C

Gmedapadu Pacs, East Godavari vs. ITO, Ward-1, Kakinada

ITA 573/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam19 Nov 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.573/Viz/2025 (निर्धारण वर्ा/Assessment Year:2018-19) Gmedapadu Pacs, Vs. Income Tax Officer, East Godavari District, Ward-1, Andhra Pradesh. Kakinada. Pan: Aaaag8455A (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Sri Kss Sarma, Ca रधजस् व द्वधरध/Revenue By: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of Hearing: 16/10/2025 घोर्णध की तधरीख/Date Of 19/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Society Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 18/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 10/02/2021 For Ay 2018-19. The Assessee Society Has Assailed The Impugned Order Passed By The Ao On The Following Grounds Of Appeal:

For Appellant: Sri KSS Sarma, CAFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 143(3)Section 80P

…ct, dated 10/02/2021, declined the assessee’s claim for deduction under section 80P of Rs.84,01,387/- and raised a consequential demand of Rs. 25,17,417/- in its hands. 13. We find that the Hon’ble Supreme Court in the case of Kalyan Kumar Ray vs. CIT (1991) 191 ITR 634 (SC), had observed, that as assessment is one integrated process involving not only assessment of the total income but also the determination of tax, therefore, the 12 GMEDAPADU PACS Vs. ITO computation sheet enclosed by the AO along with the assessment order undeniably forms a part of the said integrated process of assessment. However, the Hon’…

Deputy Commissioner, Delhi vs. Ravindra Singh, Greater Noida

In the result, the Appeals of the Revenue in I

ITA 2459/DEL/2023[2014-15]Status: DisposedITAT Delhi28 Aug 2025AY 2014-15

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 2456/Del/2023 (A.Y 2011-12) I.T.A. No. 2457/Del/2023 (A.Y 2012-13) I.T.A. No. 2458/Del/2023 (A.Y 2013-14) I.T.A. No. 2459/Del/2023 (A.Y 2014-15)

Section 132Section 153ASection 156Section 69Section 69A

…dings come to an end on the date of issue of notice of demand u/s 156 of the Act and the assessment order shall follow with the issuance of notice of demand which marks the completion of the assessment. 18. The Hon'ble Apex Court in Kalyan Kumar Ray (1991) 191 ITR 634 (SC), held as under:- "Assessment involves determination of income and tax. It laid down that 'Assessment' is one integrated process involving not only the assessment of the crucial for the assessee as the former. Again the Hon'ble Summit Court in Auto and Metal Engineers vs. DCIT Vs. Ravindra Singh UOI (1998) 229 ITR 399 (SC) has held that th…

Deputy Commissioner, Delhi vs. Ravindra Singh, Greater Noida

In the result, the Appeals of the Revenue in I

ITA 2458/DEL/2023[2013-14]Status: DisposedITAT Delhi28 Aug 2025AY 2013-14

Section 132Section 153ASection 156Section 69Section 69A

Deputy Commissioner, Delhi vs. Ravindra Singh, Greater Noida

In the result, the Appeals of the Revenue in I

ITA 2457/DEL/2023[2012-13]Status: DisposedITAT Delhi28 Aug 2025AY 2012-13

Section 132Section 153ASection 156Section 69Section 69A

Assistant Commissioner of Income Tax vs. Shelf Drilling Ron Tappmeyer Limited

The appeals are allowed

C.A. No.-010586-010589 - 2025Supreme Court08 Aug 2025

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 144CSection 153Section 153(1)Section 44B

…ible assessees are concerned with regard to making of a final assessment order within the aforesaid time frame. 5.6 In this regard, reliance was placed on the judgment of this Court in Kalyankumar Ray vs. Commissioner of Income Tax, West Bengal, (1991) 191 ITR 634 (SC) (“Kalyankumar Ray”) to contend that assessment under the Act is an integrated process involving not only the assessment of the total income but also the determination of tax and the latter is as crucial for the assessee as the former. This is because under Section 143(3) the Assessing Officer has to determine, by an order in writing, no…

Raymix Concrete India Pvt. Ltd., Chennai vs. DCIT, Corporate Circle-5(1), Chennai

In the result, the appeal of the assessee is partly allowed

ITA 2771/CHNY/2024[2015-16]Status: DisposedITAT Chennai08 Aug 2025AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.2771/Chny/2024 Assessment Years: 2015-16 Raymix Concrete India Private Limited, Deputy Commissioner Of Income No.1/107 & 108, Agr Tower, Tax, P.H.Road, Nerkundram, Corporate Circle-5(1), Chennai- 600 107 Chennai. [Pan: Aaecr6993A] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Ms.Lekha,C.A प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 12.06.2025 घोषणा की तारीख /Date Of Pronouncement : 08.08.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Ms.Lekha,C.AFor Respondent: Ms.R.Anitha, Addl.CIT

Section 37

…overall timeline for passing of an assessment order are given in section 153 in Chapter-XIV of the Act. A similar issue was a matter of Page - 7 - of 11 ITA No.2771 /Chny/2024 consideration before the Hon’ble Apex Court in the case of kalyan kumar Ray as at 191 ITR 634. In the impugned case it was discussed as to what is an order and precedence of tax calculation sheets over other orders . It was held that :- “…….The statute does not, however, require that both the computations (i.e. , of the total income as well as of the sum payable) should be done on the same sheet of paper, the sheet that is super scribed "…

Writemen Media Private Limited, Bengaluru vs. Income Tax Officer, Ward-7(1)(3), Bengaluru

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1516/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jul 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2014-15

For Appellant: Shri. Ravishankar, AdvocateFor Respondent: Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bangalore

Section 115JSection 143(3)Section 153Section 56(2)(viib)

…notice was also issued under section 156 of the Act on 30.12.2016 which is placed on the record and he referred to section 292B of the Act. Further, he relied on the judgment of the Hon’ble Apex Court in the case of Kalyankumar Ray vs. CIT reported in (1991) 191 ITR 634 (SC) and submitted that the issue is squarely covered by the judgment of Hon’ble Apex Court and he further referred to section 143(3) of the Act which is as under: “Sri S. Padmanabhan, learned counsel for the petitioner, invited attention to the language of section 143(3) of the Act which mandates that the Income-tax Officer "shall, by an order…

DCIT, CC-1(4), Kolkata vs. Kkalpana Industries India Limited, Kolkata

In the result, appeal of the revenue is dismissed

ITA 452/KOL/2025[2016-17]Status: DisposedITAT Kolkata25 Jun 2025AY 2016-17

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.452/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2016-2017) Dcit, Cc-1(4), Kolkata Vs Kkalpana Industries India Ltd. 2B, Pretoria Street, Middleton Row, Kolkata-700071 Pan No. :Aabck 2239 D (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate & Ms. Puja Somani, Ca रधजस्व की ओर से /Revenue By : Shri P.N.Barnwal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/06/2025 घोषणा की तारीख/Date Of Pronouncement : 25/06/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Revenue Against The Order Dated 13.11.2024, Passed By The Ld. Cit(A), Kolkata-20, Passed In Din & Order No.Itba/Apl/S/250/2024-25/1070338584(1), For The Assessment Year 2016-2017. 2. Shri P.N.Barnwal, Ld.Cit-Dr Appeared On Behalf Of The Revenue & Shri S.K.Tulsiyan, Advocate With Ms. Puja Somani, Ca, Appeared On Behalf Of The Assessee. 3. A Perusal Of The Appeal Record, We Find That The Appeal Of The Revenue Has Been Filed Belatedly By 28 Days. In This Regard, The Revenue Has Filed An Application For Condonation Of Delay Stating Sufficient Reasons Which Are Plausible & Not Found To Be False. Thus, The Delay Of 28 Days In Filing The Appeal Is Condoned & Appeal Is Admitted For Hearing.

For Appellant: Shri S.K.Tulsiyan, Advocate and Ms. Puja Somani, CAFor Respondent: Shri P.N.Barnwal, CIT-DR

Section 143(3)Section 148Section 45

…ned assessment order was actually passed is clearly after 31-032022 i.e beyond the period of limitation. To buttress the contention of the assessee reliance is placed on the following judicial precedents: > The Hon'ble SC in the case of Kalyankumar Ray [1991] 191 ITR 634 (SC) held that "Judicial decisions also emphasize that all that is needed is that there must be some writing initialed or signed by the ITO before the period of limitation prescribed for completion of the assessment has expired in which the tax payable is determined and not that the form usually styled as the "assessment order" should itself cont…

Nagendra Prasad Liquors LLP, Buxar vs. Central Circle-2, Patna

Appeal of the assessee is dismissed

ITA 603/PAT/2024[2012-13]Status: DisposedITAT Patna14 May 2025AY 2012-13

Bench: SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 154Section 250

…f the rectification order. Thereafter, the Ld. CIT(A) has stated that the notice of demand is an integral part of the assessment order and therefore, it can be rectified u/s 154 of the Act. The Ld. CIT(A) has relied on the case of Kalyan Kumar Ray reported in 191 ITR 634 (SC) in support of his finding that the notice of demand is very much part of the assessment order. 1.2 Further aggrieved, the assessee has filed the present appeal with the following grounds: “1. For that the impugned order is bad in law as well as in facts. 2. For that the impugned order is not sustainable in law in as much as it has confirme…

Rakesh Kumar Dugar, Chennai vs. ITO, Ncw03(1), Chennai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3134/CHNY/2024[2017-18]Status: DisposedITAT Chennai23 Apr 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./ Ita No.3134 / Chny / 2024 निर्ाारण वर्ा /Assessment Years: 2017-18

For Appellant: Mr. D.Anand, AdvocateFor Respondent: Dr.I.Roopa, Addl, CIT

Section 143(1)Section 250Section 44A

…आयकर अपीलीय अधिकरण, ‘‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.3134 / Chny / 2024 निर्ाारण वर्ा /Assessment Years: 2017-18 Rakesh Kumar Dugar, Income Tax Officer, New No.27, Poes Garden, Non-Corporate Ward-3(1), Gopalapuram S.O, Chennai Chennai- 600 086. [PAN: ADQPD6567Q] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Mr. D.Anand, Advocate. प्रत्यर्थी की ओर से…

Income Tax Officer, Chennai vs. Rajkumari, Chennai

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 353/CHNY/2024[2017]Status: DisposedITAT Chennai25 Oct 2024

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Nilay Baran Som, CITFor Respondent: Shri D.Anand, Advocate

Section 139Section 143(1)Section 143(2)Section 143(3)Section 156

…n next day is exactly matching with the computation sheet and demand notice issued on 20.12.2019. For this, the ld.CIT-DR has relied on various case laws including the case law of Hon’ble Supreme Court in the case of Kalyankumar Ray vs. CIT reported in [1991] 191 ITR 634 (SC), wherein the Hon’ble Supreme Court has defined the integrated process of assessment “Assessment is one integrated process involving not only the assessment of the total income but also the determination of the tax. The latter is as crucial for the assessee as the former. Section 144, which also describes the same process, makes no distinctio…

Pr. Commissioner of Income Tax -7 vs. Sumitomo Corporation India (P) Ltd

ITA/52/2023HC Delhi02 Sept 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

…y:KAMLESH KUMAR Signing Date:02.09.2024 17:04:21 Signature Not Verified ITA 52/2023 & other connected matters Page 14 of 74 was also issued on 18.09.2021.  On the basis of Supreme Court decision in Kalyan Kumar Ray v. CIT [1991] 191 ITR 634 (SC), the process of assessment has culminated 5 Contata Solutions Private Limited v. NFAC W.P.(C) 11949/2021 2010-11  12.10.2010- Petitioner Company filed its original ITR.  29.08.2011- The case was selected for scrutiny assessment through CASS.  24.01.2014- On reference of the Assessing Officer, TPO passed an order u/s…

Goldman Sachs (India) Securities Pvt.Ltd, Mumbai vs. ACIT Cir 7 (1) (1), Mumbai

ITA 1484/MUM/2021[2016-17]Status: DisposedITAT Mumbai16 Jul 2024AY 2016-17

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Rahul Chaudhary, Hon'Bleι.Τ.Α. No. 1484/Mum/2021

For Appellant: Shri Madhur Agrawal, A/RFor Respondent: Shri Vachaspati Tripathi, CIT, D/R

Section 143(3)Section 144C(1)Section 144C(13)Section 153Section 253(1)Section 92C

…concerned, the same has been answered by the Hon'ble High Court of Gujarat in the case of CIT Vs. Purshottam Das T Patel 209 ITR 52 wherein the Hon'ble High Court has relied on the decision of the Hon'ble Supreme Court in the case of Kalyan Kumar Ray Vs. CIT 191 ITR 634. The relevant findings of Hon'ble High Court read as under: "'Assessment' is one integrated process involving not only the assessment of the total income but also the determination of the tax. The latter is as crucial as the former. The Income- tax Officer has to determine, by an order in writing, not only the total income but also the net sum wh…

ITO Ward-51(5), Delhi vs. Ramesh Chander Rajput, Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 1189/DEL/2022[2017-18]Status: DisposedITAT Delhi03 May 2024AY 2017-18

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 142(1)Section 143(2)Section 68

…, is sustainable in the eyes of law, then, whether the demand notice under section 156 dated 20.12.2019, signed on 20.12.2019, is illegal as demand notice cannot be issued prior to the signing of the Assessment Order as held in Kallyan Kumar Ray V. CIT (1991) 191 ITR 634.? IV. Whether the CIT (A) erred in declaring the Assessment Order dated 20.12.2019 as null and void without appreciating that there cannot be two Assessment Orders for same assessment proceedings and since the Order dated 20.12.2019 was a non- speaking order therefore was liable to be quashed at the threshold itself ? V. Whether the AO erred in i…

Defsys Solutions Pvt. Ltd., New Delhi vs. ACIT, Central Circle-15, New Delhi

In the result the appeal of the assessee in ITA No

ITA 758/DEL/2023[2019-20]Status: DisposedITAT Delhi28 Mar 2024AY 2019-20

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Rajesh Kumar, CIT-DR

Section 115BSection 139(1)Section 144CSection 153ASection 156Section 270ASection 271ASection 274Section 36(1)(va)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 758/DEL/2023 [A.Y. 2019-20] Defsys Solutions Pvt Ltd Vs. The A.C.I.T C/o Flat No. 1, 1st Floor, Central Circle - 15 1, Dakshineshwar Building New Delhi 10, Hailey Road, New Delhi PAN: AACCD 5328 D (Applicant) (Respondent) Assessee By : Shri Ajay Wadhwa, Adv Ms Aayushi Gupta, Adv Department By : Shri Rajesh Kumar, CIT-DR Date of Hearing : 26.03.2024 Date of Pronouncement : 28.03.2024 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by t…

Msk Project (India) Jv Ltd. Co.(Merged With Madhav Infra Project Ltd), Vadodara vs. ACIT, Circle-4, Vadodara

The appeal of the assessee is allowed for statistical purposes

ITA 498/AHD/2019[2005-06]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2005-06

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2005-06 Msk Project (India) Jv Ltd. Vs. (Merged With Madhav Infra Acit, Projects Ltd), Circle-4, 4, Madhav House, Near Baroda Panchratna Building, Subhanpura, Vadodara Pan : Aadcm 1157 C अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 17.01.2024 घोषणा क" तारीख /Date Of Pronouncement: 31.01.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals)-Iii, Baroda [Hereinafter Referred To As "Cit(A)" For Short] Dated 09.08.2012 Passed Under Section 250(6) Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2005-06. 2. The Grounds Raised By The Assessee Are As Under:- “1. Ld. Cit (A) Erred In Law & On Facts To Hold That No Appeal Lies Against Order Giving Effect To Findings Of Cit In Order Passed U/S 263 Of The Act. 2. Ld. Cit (A) Erred In Law & On Facts Dismissing Appeal Challenging Addition Of Rs.9,90,00,052/- Whereas Supreme Court Awarding Rs. 26.34 Lakhs

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Ms. Saumya Pandey Jain, Sr. DR

Section 143(3)Section 234BSection 250(6)Section 263

…nd, therefore, not appealable is incorrect. The assessee, we hold, is well within his rights to have filed an appeal against this order passed by the AO. Even otherwise, it has been held by the Hon’ble Apex Court in the case of Kalyankumar Ray Vs. CIT, [1991] 191 ITR 634 (SC), that an assessment order 15 MSK Project (I) Jv Ltd Vs. ACIT AY : 2005-06 comprises the detailed order passed by the AO as well as the computation of income done by him. Therefore, for all purposes, the computation of income by the AO giving effect to the ld. CIT’s direction is an assessment order which is appealable. The order passed by t…