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 153CSection 144Section 153ASection 115BBESection 292CSection 132Section 153D

Issues it is cited on

section 158bdincome tax settlement commissionsection 144asection 269ssspecified authorityblock periodsection 292csection 158bsection 156section 158section 292section 153a(1)

Judgments citing Kalyankumar Ray v. CIT

ACIT, Circle-1(1), Sambalpur vs. M/S. Trl Krosaki Refractories Limited, Jharsugudha

In the result, appeals of the revenue for the assessment years 2010-

ITA 263/CTK/2020[2013-14]Status: DisposedITAT Cuttack23 Aug 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

…u/s.156 is only a prescribed form to specify the sum payable as a consequence of an order. An assessment is done under the provisions of sedition 143(3)/144. Our attention is drawn to the decision of Hon’ble Apex Court in the case of Kalyan Kumar Ray vs CIT, 191 ITR 634 (SC), wherein, the Hon’ble Supreme Court has held that the assessment order involves determination of income and tax. It has also laid down that the assessment is one integrated process involving not only the assessment of the total income but also the determination of the tax. The latter is crucial for the assessee as the former. Here one is to…

ACIT, Circle-1(1), Sambalpur vs. M/S. Trl Krosaki Refractories Limited, Jharasugudha

In the result, appeals of the revenue for the assessment years 2010-

ITA 262/CTK/2020[2012-13]Status: DisposedITAT Cuttack23 Aug 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

…u/s.156 is only a prescribed form to specify the sum payable as a consequence of an order. An assessment is done under the provisions of sedition 143(3)/144. Our attention is drawn to the decision of Hon’ble Apex Court in the case of Kalyan Kumar Ray vs CIT, 191 ITR 634 (SC), wherein, the Hon’ble Supreme Court has held that the assessment order involves determination of income and tax. It has also laid down that the assessment is one integrated process involving not only the assessment of the total income but also the determination of the tax. The latter is crucial for the assessee as the former. Here one is to…

ACIT(Circle-1(1), Sambalpur vs. M/S. Trl Krosaki Refractories Limited, Jharsugudha

In the result, appeals of the revenue for the assessment years 2010-

ITA 261/CTK/2020[2011-12]Status: DisposedITAT Cuttack23 Aug 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

…u/s.156 is only a prescribed form to specify the sum payable as a consequence of an order. An assessment is done under the provisions of sedition 143(3)/144. Our attention is drawn to the decision of Hon’ble Apex Court in the case of Kalyan Kumar Ray vs CIT, 191 ITR 634 (SC), wherein, the Hon’ble Supreme Court has held that the assessment order involves determination of income and tax. It has also laid down that the assessment is one integrated process involving not only the assessment of the total income but also the determination of the tax. The latter is crucial for the assessee as the former. Here one is to…

ACIT, Circle-1(!), Sambalpur vs. M/S. Trl Krosaki Refractories Limited, Jharsugudha

In the result, appeals of the revenue for the assessment years 2010-

ITA 260/CTK/2020[2010-11]Status: DisposedITAT Cuttack23 Aug 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

…u/s.156 is only a prescribed form to specify the sum payable as a consequence of an order. An assessment is done under the provisions of sedition 143(3)/144. Our attention is drawn to the decision of Hon’ble Apex Court in the case of Kalyan Kumar Ray vs CIT, 191 ITR 634 (SC), wherein, the Hon’ble Supreme Court has held that the assessment order involves determination of income and tax. It has also laid down that the assessment is one integrated process involving not only the assessment of the total income but also the determination of the tax. The latter is crucial for the assessee as the former. Here one is to…

Ych Logistics (India) Private Limited, Kancheepuram vs. DCIT, Chennai

In the result, the appeal of the assessee is allowed

ITA 322/CHNY/2016[2011-12]Status: DisposedITAT Chennai20 Jul 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Dr. S.Palani Kumar, CIT
Section 10ASection 143(3)Section 144CSection 144C(5)Section 92C

…DRP or the CIT(A), a draft order has to be necessarily followed by an assessment order on the basis of which a notice of demand is issued and it is then that the assessment is said to have come to an end. 11. The Hon'ble Apex Court in Kalyan Kumar Ray (1991) 191 ITR 634 (SC) has held that assessment order involves determination of income and tax. It laid down that: `'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.' Again the Hon'ble Summit Court in Auto and Metal Engineers v…

Aker Powergas P.Ltd, Mumbai vs. DCIT Range 15(1)(1), Mumbai

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 7211/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm The Dy. Commissioner Of Aker Powergas P. Ltd. Income–Tax, Circle–15(1)(1), Powergas House, 83 I Think Room No.470, Aayakar Techno Campus Kanjur Marg Vs. Bhavan, M.K. Rd, (E), Mumbai–400 042 Mumbai–400 020 (Appellant) (Respondent) Pan No. Aaacd1981E Assessee By : Shri Ketan Ved, Ms. Shraddha Jain, Ars Revenue By : Shri Vivek A Perampurna, Dr Date Of Hearing: 05.04.2022 Date Of Pronouncement : 23.06.0222

For Appellant: Shri Ketan VedFor Respondent: Shri Vivek A Perampurna, DR
Section 143Section 143(3)Section 144CSection 14CSection 156Section 244ASection 271Section 271(1)(c)Section 274Section 92C

…DRP or the CIT(A), a draft order has to be necessarily followed by an assessment order on the basis of which a notice of demand is issued and it is then that the assessment is said to have come to an end. 11. The Hon’ble Apex Court in Kalyan Kumar Ray (1991) 191 ITR 634 (SC) has held that assessment order involves determination of income and tax. It laid down that: `‘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.’ Again the Hon’ble Summit Court in Auto and Metal Engineers v…

Pr Commissoner of Income Tax vs. M/S Gmr Hyderabad International Airport Pvt Ltd

RP/427/2022HC Karnataka19 Apr 2022

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…e carefully considered Section 292B of the Act. The mistake which the ACIT has done in passing the final order at the stage of draft order is not curable under Section 292B of the Act. 9 (1991) 191 ITR 634 SC ITA No.427/2022 A/W ITA No.428/2022,…

Caterpillar Global Mining Europe Gmbh, Peddapalli vs. Assistant of Income Tax -1, International Taxation, Hyderabad

Appeals are partly allowed

ITA 116/HYD/2021[2017-18]Status: DisposedITAT Hyderabad17 Mar 2022AY 2017-18

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Ajit Korde, AdvFor Respondent: Shri Rajendra Kumar (D.R.)
Section 143(3)

…this effect. We also sought to know from both the parties as to whether the legislature has prescribed any draft assessment proforma or not. The reply received was in negative only. Learned counsel invited our attention to case law Kalyan Kumar Ray Vs. CIT 191 ITR 634 (SC) that an “assessment” is an integrated process not only involving 24 ITA Nos.610/Hyd/2014; 483/Hyd/2015; 2072/Hyd/2017; 1127/Hyd/2019 and 116/Hyd/2021. computation of total income but also determination of the tax. We find their lordships’ decision deals with an instance of 143(3) assessment only in the nature of a general than a special…

Caterpillar Global Mining Europe Gmbh, Peddapalli vs. Asst. Commissioner of Income Tax, (International Taxation)-1, Hyderabad

Appeals are partly allowed

ITA 1127/HYD/2019[2016-17]Status: DisposedITAT Hyderabad17 Mar 2022AY 2016-17

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Ajit Korde, AdvFor Respondent: Shri Rajendra Kumar (D.R.)
Section 143(3)

…this effect. We also sought to know from both the parties as to whether the legislature has prescribed any draft assessment proforma or not. The reply received was in negative only. Learned counsel invited our attention to case law Kalyan Kumar Ray Vs. CIT 191 ITR 634 (SC) that an “assessment” is an integrated process not only involving 24 ITA Nos.610/Hyd/2014; 483/Hyd/2015; 2072/Hyd/2017; 1127/Hyd/2019 and 116/Hyd/2021. computation of total income but also determination of the tax. We find their lordships’ decision deals with an instance of 143(3) assessment only in the nature of a general than a special…

Csaterrpillar Global Mining Europe Gmbh, Godavarikhani vs. Deputy Commissioner of Income Tax-I (International Taxation), Hyderabad

Appeals are partly allowed

ITA 2072/HYD/2017[2014-15]Status: DisposedITAT Hyderabad17 Mar 2022AY 2014-15

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Ajit Korde, AdvFor Respondent: Shri Rajendra Kumar (D.R.)
Section 143(3)

…this effect. We also sought to know from both the parties as to whether the legislature has prescribed any draft assessment proforma or not. The reply received was in negative only. Learned counsel invited our attention to case law Kalyan Kumar Ray Vs. CIT 191 ITR 634 (SC) that an “assessment” is an integrated process not only involving 24 ITA Nos.610/Hyd/2014; 483/Hyd/2015; 2072/Hyd/2017; 1127/Hyd/2019 and 116/Hyd/2021. computation of total income but also determination of the tax. We find their lordships’ decision deals with an instance of 143(3) assessment only in the nature of a general than a special…

Catterpillar Mining Europe Gmbh-India Project Office, Karimnagar vs. DCIT-1, International Taxation, Hyderabad

Appeals are partly allowed

ITA 483/HYD/2015[2011-12]Status: DisposedITAT Hyderabad17 Mar 2022AY 2011-12

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Ajit Korde, AdvFor Respondent: Shri Rajendra Kumar (D.R.)
Section 143(3)

…this effect. We also sought to know from both the parties as to whether the legislature has prescribed any draft assessment proforma or not. The reply received was in negative only. Learned counsel invited our attention to case law Kalyan Kumar Ray Vs. CIT 191 ITR 634 (SC) that an “assessment” is an integrated process not only involving 24 ITA Nos.610/Hyd/2014; 483/Hyd/2015; 2072/Hyd/2017; 1127/Hyd/2019 and 116/Hyd/2021. computation of total income but also determination of the tax. We find their lordships’ decision deals with an instance of 143(3) assessment only in the nature of a general than a special…

Caterpillar Global Mining Europe Gmbh-India Project Office, Karimnagar vs. Deputy Director of Income Tax (Internation Taxation-1), Hyderabad

Appeals are partly allowed

ITA 610/HYD/2014[2010-11]Status: DisposedITAT Hyderabad17 Mar 2022AY 2010-11

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Appellant: Shri Ajit Korde, AdvFor Respondent: Shri Rajendra Kumar (D.R.)
Section 143(3)

…this effect. We also sought to know from both the parties as to whether the legislature has prescribed any draft assessment proforma or not. The reply received was in negative only. Learned counsel invited our attention to case law Kalyan Kumar Ray Vs. CIT 191 ITR 634 (SC) that an “assessment” is an integrated process not only involving 24 ITA Nos.610/Hyd/2014; 483/Hyd/2015; 2072/Hyd/2017; 1127/Hyd/2019 and 116/Hyd/2021. computation of total income but also determination of the tax. We find their lordships’ decision deals with an instance of 143(3) assessment only in the nature of a general than a special…

Cisco Systems Services B.V, Bangalore vs. Deputy Commissioner of Income Tax International Taxation Circle-1(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 961/BANG/2017[2012-13]Status: DisposedITAT Bangalore19 Jan 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 961/Bang/2017 Assessment Year : 2012-13 M/S. Cisco Systems Services B.V. – India The Deputy Branch, Commissioner Of Brigade South Parade, Income Tax, No. 10, International Taxation, Mahatma Gandhi Road, Circle – 1(1), Vs. Bangalore – 560 001. Bangalore. Pan: Aaccc4836D Appellant Respondent Assessee By : Shri Rajan Vora, Ca : Dr. Manjunath Karkaihalli, Revenue By Cit Dr Date Of Hearing : 19-01-2022 Date Of Pronouncement : 19-01-2022 Order Per Beena Pillaithis Appeal By Assessee Is Directed Against The Order Of The Ld.Ao Dated 27.02.2017 Passed U/S. 143(3) R.W.S. 144C(14) Of The Income- Tax Act, 1961 [The Act] On The Following Grounds: “Based On The Facts & Circumstances Of The Case & In Law, Cisco Systems Services B.V. - India Branch (Hereinafter Referred To As The 'Appellant.) Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Deputy Commissioner Of Income-Tax (International Taxation) - Circle 1(1) ('Assessing Officer' Or 'Ao') Dated February 27, 2017 In Pursuance Of The Directions & The Revised Directions Issued By The Dispute Resolution Panel ('Drp'), Bangalore Dated December 29, 2016 & January 16. 2017 Respectively, Under Section 253 Of The Income-Tax Act, 1961 ('Act) On The Following Grounds:

For Appellant: Shri Rajan Vora, CA
Section 143(3)Section 253Section 92C

…Tribunal in the case of Skoda Auto India Pvt. Ltd. 9. (ITA No. 2344/PUN/2012) dated June 03, 2019 Pune Tribunal in the case of Soktas India Pvt. Ltd. (ITA 10. No. 206/PUN/2015) dated December 09, 2016 Supreme Court in the case of Kalyan Kumar Ray v. CIT 11. [191 ITR 634] dated August 06, 1991 Page 7 of 17 IT(IT)A No. 961/Bang/2017 Madras High Court in case of GE Oil & Gas India Pvt Ltd 12. (WP 1575/2020) dated 5 January 2021 6. On the contrary, the Id. DR submitted that the order passed by the AO is valid in law as the assessee very well knew the intent of the AO while passing the draft assessment order on whi…

M/S. Cisco Systems Services B.V. India Branch, Bengaluru vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 2572/BANG/2019[2011-12]Status: DisposedITAT Bangalore12 Jan 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 2572/Bang/2019 Assessment Year : 2011-12 M/S. Cisco Systems Services B.V. – India The Deputy Branch, Commissioner Of Brigade South Parade, Income Tax, No. 10, Mahatma Gandhi International Taxation, Road, Circle – 1(1), Vs. Bangalore – 560 001. Bangalore. Pan: Aaccc4836D Appellant Respondent Assessee By : Shri Rajan Vora, Ca Revenue By : Shri Pradeep Kumar, Cit (Dr) Date Of Hearing : 04-01-2022 Date Of Pronouncement : 12-01-2022 Order Per Beena Pillaithis Appeal By Assessee Is Directed Against The Order Of The Ld.Ao Dated 31.12.2015 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 [The Act] On The Following Grounds: “Based On The Facts & Circumstances Of The Case & In Law, Cisco Systems Services B.V. —India Branch (Hereinafter Referred To As 'The Appellant'), Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Learned Assessing Officer (Hereinafter Referred To As The 'Learned Ao') Dated October 15, 2019 Under Section 147 Read With Section 143(3) Read With Section 144C Of The Income-Tax Act, 1961 (`The Act') Pursuant To The Directions Dated September 23, 2019 Issued By The Drp U/S 144C(5) Of The Act ('The Impugned Order') Inter-Alia On The Following Grounds:

For Appellant: Shri Rajan Vora, CAFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 147Section 156Section 234BSection 271(1)(c)Section 92C(2)

…Pvt. Ltd. 9. (ITA No. 2344/PUN/2012) dated June 03, 2019 Page 6 of 16 IT(IT)A No. 2572/Bang/2019 Pune Tribunal in the case of Soktas India Pvt. Ltd. (ITA 10. No. 206/PUN/2015) dated December 09, 2016 Supreme Court in the case of Kalyan Kumar Ray v. CIT 11. [191 ITR 634] dated August 06, 1991 Madras High Court in case of GE Oil & Gas India Pvt Ltd 12. (WP 1575/2020) dated 5 January 2021 6. On the contrary, the Id. DR submitted that the order passed by the AO is valid in law as the assessee very well knew the intent of the AO while passing the draft assessment order on which he filed objections before the DRP an…

Cisco Systems Services B V India Branch, Bengaluru vs. Deputy Commissioner of Income Tax, International Taxation, Circle-1(1), Bengaluru

In the result, the appeal by the assessee is allowed

ITA 2888/BANG/2017[2013-14]Status: DisposedITAT Bangalore27 Dec 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Rajan Vora, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 2888/Bang/2017 Assessment year: 2013-14 Cisco Systems Services B.V. – Vs. The Deputy Commissioner India Branch, of Income Tax (International Brigade South Parade, Taxation), No.10, M.G. Road, Circle 1(1), Bengaluru – 560 001. Bengaluru. PAN: AACCC 4836D APPELLANT RESPONDENT Appellant by : Shri Rajan Vora, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(OSD), (ITAT), Bengaluru. Date of hearing : 22.12.2021 Date of Pronouncement : 27.12.2021 O R D E R…

Century Plyboards(India) Limited, Kolkata vs. A.C.I.T., Circle-2, Ltu, Kolkata

In the result, the appeal of assessee is allowed

ITA 278/KOL/2020[2016-17]Status: DisposedITAT Kolkata18 Dec 2020AY 2016-17

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm]

Section 143(3)Section 144CSection 144C(13)Section 144C(3)

…ording to the Ld. AR, once an order was passed by the AO assessing the total income and the AO determines the tax payable thereon, such an order can only be termed as a final order of assessment as held by the Hon’ble Supreme Court in Kalyan Kumar Roy Vs. CIT 191 ITR 634. The Ld. AR submitted that AO in the present case had passed along with the final order dated 27.01.2020 had issued the demand 7 Century Plyboards (India) Limited, AY 2016-17 notice u/s. 156 of the Act, thus, the taxable amount has been determined by serving the demand notice simultaneously upon the assessee. So in the eyes of law the final ord…

ACIT, Central Circle-15, New Delhi vs. Sunstar Infra Developers Pvt. Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 816/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…3(3) of the Act being mechanical in nature and granted without due application of mind, makes the assessment invalid and the same should be quashed. For the above proposition, the ld. Counsel also relied on the following decisions: i) Kalyankumar Ray vs. CIT, 191 ITR 634 (SC); ii) Sahara India F(rim) vs. CIT, 300 ITR 403 (SC); iii) Bentrly Nevadia LLC vs. ITO, WP(C) 774/2019 (Del); iv) PCIT vs. Sunrise Finlease (P) Ltd., 252 Taxman 407 (Guj); v) CIT vs. Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84…

ACIT, Central Circle- 15, New Delhi vs. Competent Infoways Pvt. Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 128/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…3(3) of the Act being mechanical in nature and granted without due application of mind, makes the assessment invalid and the same should be quashed. For the above proposition, the ld. Counsel also relied on the following decisions: i) Kalyankumar Ray vs. CIT, 191 ITR 634 (SC); ii) Sahara India F(rim) vs. CIT, 300 ITR 403 (SC); iii) Bentrly Nevadia LLC vs. ITO, WP(C) 774/2019 (Del); iv) PCIT vs. Sunrise Finlease (P) Ltd., 252 Taxman 407 (Guj); v) CIT vs. Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84…

ACIT, Central Circle- 15, New Delhi vs. Metbrass Plassim India Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 124/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Nov 2020AY 2010-11

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…3(3) of the Act being mechanical in nature and granted without due application of mind, makes the assessment invalid and the same should be quashed. For the above proposition, the ld. Counsel also relied on the following decisions: i) Kalyankumar Ray vs. CIT, 191 ITR 634 (SC); ii) Sahara India F(rim) vs. CIT, 300 ITR 403 (SC); iii) Bentrly Nevadia LLC vs. ITO, WP(C) 774/2019 (Del); iv) PCIT vs. Sunrise Finlease (P) Ltd., 252 Taxman 407 (Guj); v) CIT vs. Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84…

ACIT, Central Circle- 15, New Delhi vs. Hindustan Aqua Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 122/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…3(3) of the Act being mechanical in nature and granted without due application of mind, makes the assessment invalid and the same should be quashed. For the above proposition, the ld. Counsel also relied on the following decisions: i) Kalyankumar Ray vs. CIT, 191 ITR 634 (SC); ii) Sahara India F(rim) vs. CIT, 300 ITR 403 (SC); iii) Bentrly Nevadia LLC vs. ITO, WP(C) 774/2019 (Del); iv) PCIT vs. Sunrise Finlease (P) Ltd., 252 Taxman 407 (Guj); v) CIT vs. Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84…