KLM Royal Dutch Airlines v. Assistant Director of Income Tax

Pamela Bhardwaj, Karnal vs. ITO, Ward- 3, Karnal

Bench: Ms. Madhumita Roy & Khettra Mohan Royassessment Year: 2014-15

…her the Ld. AO can take action under Section 148 of the Act when the time for issuing of notice under Section 143(2) has not expired and held in favour of the assessee following the judgment passed in the matter of CIT Vs. K.M. Pachayappan, reported in (2008) 304 ITR 264 (Mad) wherein the Court has been pleased to hold that no reassessment proceeding could be initiated so long as the assessment proceedings pending on the basis of return already filed by the assessee are not terminated. 7. We have further considered the judgment passed in the case of CIT Vs. TCP Ltd. reported in (2010) 323 ITR 0346 (Madras) where…

DCIT, Gurugram vs. Rajesh Kumar, Sonepat

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

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra[Assessment Year : 2018-19] Rajesh Kumar, Vs Acit, C/O-Shiva Constructions Co., Central Circle-2, Plot No.69, Sidharth Enclave, Gurgaon. Delhi Road Sonipat, Sonipat, Haryana-131001. Pan-Bkspk2518K Appellant Respondent [Assessment Year : 2018-19] Dcit, Vs Rajesh Kumar, Gurgaon. C/O-Shiva Constructions Co., Plot No.69, Sidharth Enclave, Delhi Road,Sonipat, Haryana-131001. Pan-Bkspk2518K Appellant Respondent Appellant By Shri Umesh Takkar, Ca & Shri Saurabh Nagpal, Ca Respondent By Shri P N Barnwal, Sr.Dr Date Of Hearing 03.07.2024 Date Of Pronouncement 07.08.2024 Order Per Kul Bharat, Jm : These Two Cross-Appeals Filed By The Assessee & The Revenue, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax(Appeals) [“Ld.Cit(A)”]-3, Gurgaon Dated 31.10.2022 For The Assessment Year 2018-19. Both Appeals Of The Assessee & The Revenue Are Heard Together & Are Being Disposed Off By Way Of Common Order For The Sake Of Brevity.

…of Qatalys Software Technologies Ltd. (supra) is not out of place, whereby the Hon'ble Court, in the similar circumstances, allowed the appeal of the assessee, relying on another decision of the Madras High Court in the case of CIT v. K.M. Pachaiyappan [2008] 304 ITR 264 (Mad.), wherein the Court has held that no reassessment proceedings could be initiated so long as the assessment proceedings pending on the basis of return already filed are not terminated. Respectfully following the above case, we hold that the notice issued under section 148 of the Act by the Assessing Officer in the present case is not as per…

Rajesh Kumar, Sonepat vs. ACIT, Central Circle-2, Gurgaon

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

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra[Assessment Year : 2018-19] Rajesh Kumar, Vs Acit, C/O-Shiva Constructions Co., Central Circle-2, Plot No.69, Sidharth Enclave, Gurgaon. Delhi Road Sonipat, Sonipat, Haryana-131001. Pan-Bkspk2518K Appellant Respondent [Assessment Year : 2018-19] Dcit, Vs Rajesh Kumar, Gurgaon. C/O-Shiva Constructions Co., Plot No.69, Sidharth Enclave, Delhi Road,Sonipat, Haryana-131001. Pan-Bkspk2518K Appellant Respondent Appellant By Shri Umesh Takkar, Ca & Shri Saurabh Nagpal, Ca Respondent By Shri P N Barnwal, Sr.Dr Date Of Hearing 03.07.2024 Date Of Pronouncement 07.08.2024 Order Per Kul Bharat, Jm : These Two Cross-Appeals Filed By The Assessee & The Revenue, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax(Appeals) [“Ld.Cit(A)”]-3, Gurgaon Dated 31.10.2022 For The Assessment Year 2018-19. Both Appeals Of The Assessee & The Revenue Are Heard Together & Are Being Disposed Off By Way Of Common Order For The Sake Of Brevity.

…of Qatalys Software Technologies Ltd. (supra) is not out of place, whereby the Hon'ble Court, in the similar circumstances, allowed the appeal of the assessee, relying on another decision of the Madras High Court in the case of CIT v. K.M. Pachaiyappan [2008] 304 ITR 264 (Mad.), wherein the Court has held that no reassessment proceedings could be initiated so long as the assessment proceedings pending on the basis of return already filed are not terminated. Respectfully following the above case, we hold that the notice issued under section 148 of the Act by the Assessing Officer in the present case is not as per…

ACIT, New Delhi vs. Sh. Vinod Kumar Gupta, New Delhi

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

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad[Assessment Year: 2009-10] [Assessment Year: 2010-11]

…s case, we can take the shelter of the decisions, as relied upon by the learned DR, which have been pronounced in the cases of section 148 proceedings viz. KLM Royal Dutch Airlines v. Assistant Director of Income Tax: 292 ITR 49 and CIT vs. K.M. Ranchayappan; 304 ITR 264. The judgments relied upon by the learned AR are not applicable to the facts of the case. In these judgments only one notice was issued and the same also was not as per the procedure prescribed under the Act whereas in the present case there is no defect in the first notice and the assessment has been completed on the basis of the first notice.…

Mr. Vinod Gupta, New Delhi vs. DCIT, New Delhi

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

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad[Assessment Year: 2009-10] [Assessment Year: 2010-11]

…s case, we can take the shelter of the decisions, as relied upon by the learned DR, which have been pronounced in the cases of section 148 proceedings viz. KLM Royal Dutch Airlines v. Assistant Director of Income Tax: 292 ITR 49 and CIT vs. K.M. Ranchayappan; 304 ITR 264. The judgments relied upon by the learned AR are not applicable to the facts of the case. In these judgments only one notice was issued and the same also was not as per the procedure prescribed under the Act whereas in the present case there is no defect in the first notice and the assessment has been completed on the basis of the first notice.…

Vinod Gupta, New Delhi vs. DCIT, New Delhi

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

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad[Assessment Year: 2009-10] [Assessment Year: 2010-11]

…s case, we can take the shelter of the decisions, as relied upon by the learned DR, which have been pronounced in the cases of section 148 proceedings viz. KLM Royal Dutch Airlines v. Assistant Director of Income Tax: 292 ITR 49 and CIT vs. K.M. Ranchayappan; 304 ITR 264. The judgments relied upon by the learned AR are not applicable to the facts of the case. In these judgments only one notice was issued and the same also was not as per the procedure prescribed under the Act whereas in the present case there is no defect in the first notice and the assessment has been completed on the basis of the first notice.…

ACIT, New Delhi vs. Sh. S. K. Gupta, New Delhi

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

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad[Assessment Year: 2009-10] [Assessment Year: 2010-11]

…s case, we can take the shelter of the decisions, as relied upon by the learned DR, which have been pronounced in the cases of section 148 proceedings viz. KLM Royal Dutch Airlines v. Assistant Director of Income Tax: 292 ITR 49 and CIT vs. K.M. Ranchayappan; 304 ITR 264. The judgments relied upon by the learned AR are not applicable to the facts of the case. In these judgments only one notice was issued and the same also was not as per the procedure prescribed under the Act whereas in the present case there is no defect in the first notice and the assessment has been completed on the basis of the first notice.…

ACIT, New Delhi vs. Sh. Vinod Kumar Gupta, Delhi

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

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad[Assessment Year: 2009-10] [Assessment Year: 2010-11]

…s case, we can take the shelter of the decisions, as relied upon by the learned DR, which have been pronounced in the cases of section 148 proceedings viz. KLM Royal Dutch Airlines v. Assistant Director of Income Tax: 292 ITR 49 and CIT vs. K.M. Ranchayappan; 304 ITR 264. The judgments relied upon by the learned AR are not applicable to the facts of the case. In these judgments only one notice was issued and the same also was not as per the procedure prescribed under the Act whereas in the present case there is no defect in the first notice and the assessment has been completed on the basis of the first notice.…

S.K. Gupta, New Delhi vs. DCIT, New Delhi

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

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad[Assessment Year: 2009-10] [Assessment Year: 2010-11]

…s case, we can take the shelter of the decisions, as relied upon by the learned DR, which have been pronounced in the cases of section 148 proceedings viz. KLM Royal Dutch Airlines v. Assistant Director of Income Tax: 292 ITR 49 and CIT vs. K.M. Ranchayappan; 304 ITR 264. The judgments relied upon by the learned AR are not applicable to the facts of the case. In these judgments only one notice was issued and the same also was not as per the procedure prescribed under the Act whereas in the present case there is no defect in the first notice and the assessment has been completed on the basis of the first notice.…

Sh. S.K. Gupta, New Delhi vs. DCIT, New Delhi

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

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad[Assessment Year: 2009-10] [Assessment Year: 2010-11]

…s case, we can take the shelter of the decisions, as relied upon by the learned DR, which have been pronounced in the cases of section 148 proceedings viz. KLM Royal Dutch Airlines v. Assistant Director of Income Tax: 292 ITR 49 and CIT vs. K.M. Ranchayappan; 304 ITR 264. The judgments relied upon by the learned AR are not applicable to the facts of the case. In these judgments only one notice was issued and the same also was not as per the procedure prescribed under the Act whereas in the present case there is no defect in the first notice and the assessment has been completed on the basis of the first notice.…