M/s Sahara India (Farms) v. CIT & Anr.

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

In the result, all the appeals of the assessee are allowed

…udite judgement with the discussion on the legislative intent of Section 153A to 153D and the meaning of the "approval" as defined in Black's Law Dictionary as also the decisions of the Apex Court in the case of Sahara India(Firm) v. CIT [2008] 169 Taxman 328/300 ITR 403(SC) where the discussion on the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of Section 142(2A) of the Act had been made, it was noted that the Apex Court has held therein that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of the said provision being an in-buil…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

In the result, all the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

…udite judgement with the discussion on the legislative intent of Section 153A to 153D and the meaning of the "approval" as defined in Black's Law Dictionary as also the decisions of the Apex Court in the case of Sahara India(Firm) v. CIT [2008] 169 Taxman 328/300 ITR 403(SC) where the discussion on the requirement of prior approval of Chief Commissioner or Commissioner in terms of provision of Section 142(2A) of the Act had been made, it was noted that the Apex Court has held therein that the requirement of previous approval of the Chief Commissioner or Commissioner in terms of the said provision being an in-buil…

Yogesh Ginning Mill, Prop. Yogesh Chand Gupta, Govindgarh vs. ACIT, Circle I, Alwar

In the result, the appeals filed by the assessee are allowed

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

…he demands were made in Order dated 27.12.2019. In such a situation the entire order is null. iii) The Ld. AO has flouted Hon’ble Supreme Court guidance in case of a. Andaman Timber Industries Vs. CCE (281 CTR 241), b. Sahara India (Firm) vs. CIT and another (300 ITR 403 (SC). On strict adherence to Principle of Natural Justice, violation of which is held to be fatal to the assessment. iv) The Hon’ble ITAT in case of Manjit Kaur Vs ITO (ITAT Chandigarh) (ITA No. 593/CHD /2022) dated 24.03.2023 has held that the assessment order is bad in law for the reason that the assessing authority passed the order u/s 143(3)…

Yogesh Ginning Mill, Prop. Yogesh Chand Gupta, Govindgarh vs. ACIT, Alwar

In the result, the appeals filed by the assessee are allowed

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

…he demands were made in Order dated 27.12.2019. In such a situation the entire order is null. iii) The Ld. AO has flouted Hon’ble Supreme Court guidance in case of a. Andaman Timber Industries Vs. CCE (281 CTR 241), b. Sahara India (Firm) vs. CIT and another (300 ITR 403 (SC). On strict adherence to Principle of Natural Justice, violation of which is held to be fatal to the assessment. iv) The Hon’ble ITAT in case of Manjit Kaur Vs ITO (ITAT Chandigarh) (ITA No. 593/CHD /2022) dated 24.03.2023 has held that the assessment order is bad in law for the reason that the assessing authority passed the order u/s 143(3)…