Mavis Satcom Ltd. v. Deputy CIT

337 ITR 389High Court2011#1679 most cited

What is Mavis Satcom Ltd. v. Deputy CIT authority for?

The Delhi High Court held that the absence or defect in a notice issued under Section 143(2) of the Act is not fatal to assessment or reassessment proceedings if the assessee participates in those proceedings. This principle applies, especially considering the curative provisions of Section 292BB.

68

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Mavis Satcom Ltd. · Deputy CIT · 337 ITR 389 · Section 143(2) notice · reassessment proceedings · Section 147 · Section 148 · Section 292BB · assessee participation · notice defect · invalid assessment

Sections most often in play

Section 142(1)Section 143(2)Section 147Section 148Section 124(3)Section 143(3)Section 292BBSection 68

Issues it is cited on

section 292bbsection 292bsection 292section 29service of noticereason to believenotice under section 148reassessment proceedingssection 143(2)section 142(1)section 148section 147

Judgments citing Mavis Satcom Ltd. v. Deputy CIT

RUPINDER KAUR ARORA,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 35(1), DELHI, DELHI

ITA 513/DEL/2025[2012-13]Status: DisposedITAT Delhi14 Jan 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharmarupinder Kaur Arora Vs. Acit, Circle 35(1) A 3/85, Varun Apartments Civic Centre Plot No. 12, Sector 9, New Delhi – 110002 Rohini, New Delhi – 110085 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aahpk9424B Appellant .. Respondent

For Appellant: Ms. Anaya Kapoor, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr
Section 143(2)Section 143(3)Section 147Section 148

…dictional challenge that was apparently dismissed by the CIT(A). The assessee has not produced any evidence to prove that notices were not served. Reliance is placed of Hon’ble Delhi High Court decision in CIT Vs. Madhya Bharat Energy Corporation Ltd. (2011) 337 ITR 389 to submit that where assessee had participated in proceeding, technical objections regarding notice cannot invalidate assessment. It was submitted P a g e | 3 Rupinder Kaur Arora (AY: 2012-13) that proceedings were initiated u/s 147 of the Act and completed u/s 147 r.w.s143(3) implying subsequent compliance requirements were deemed met or add…

ASHWANI KUMAR AND CO. PRIVATE LIMITED,RAJOURI GARDEN vs. ITO WARD 3(3), C.R. BUILDING

In the result, the appeal of the assessee in ITA No

ITA 179/DEL/2024[2007-2008]Status: DisposedITAT Delhi05 Jul 2024AY 2007-2008

Bench: Shri Chella Nagendra Prasad & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Amit Katoch, Sr. DR
Section 124(3)Section 142(1)Section 143(2)Section 143(3)Section 148Section 68

…s to the existence of the notice u/s 143(2) in the assessment records, he was fair to admit the notice u/s 143(2) was not available on record. The ld DR relied on the decision of Hon’ble Delhi High Court in the case of Madhya Bharat Energy Corporation (2011) 337 ITR 389(Del) for the proposition that absence of notice u/s 143(2) is not fatal to the assessment order. The ld DR also submitted that the assessee participated in the proceedings, hence he cannot challenge the jurisdiction now and referred to the provisions of section 124(3) and 292BB of the I.T. Act. 9. In the rejoinder, the ld counsel of the assesse…

PRAKASH AMARLAL DOULATANI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(4), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 970/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 970/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2011-12) Prakash Amarlal The Income Tax Officer बनाम/ Ward -3(3)(4), Ahmedabad Doulatani Vs. 16/318, Satyagrah Chhavni, Near Bhavnirjar, Satellite Road, Ahmedabad - 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaspd3727B (Appellant) .. (Respondent) Shri Vihar Soni, A.R. Assessee By : Shri Urjit Shah, Sr. Dr Revenue By : सुनवाई क" तार"ख / Date Of 30/01/2024 Hearing घोषणा क" तार"ख /Date Of 31/01/2024 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Dated 05.10.2023 Passed By National Faceless Appeal Centre (Nfac), Delhi Arising Out Of The Order Dated 22.11.2018 Passed By The Ito, Ward-3(3)(4), Ahmedabad Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) For Assessment Year 2011-12, Whereby & Wherunder The Addition Made By The Ld. Ao On Account Of ‘On Money’ Has Been Confirmed.

For Appellant: Shri Urjit Shah, Sr. DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…t was never assumed by the Ld. AO. This particular ground on the maintainability of the appeal was also taken before the Ld. CIT(A). 4. As it appears from the above that the judgment passed in the case of CIT vs. Madhya Bharat Energy Corpn. Ltd., reported in 337 ITR 389 passed by the Hon’ble Delhi High Court has though been relied upon by the Ld. CIT(A), the said judgment has been overruled by the Hon’ble Delhi High Court in its subsequent decision pronounced in the case of PCIT vs. Shri Jai Shiv Shankar Traders (P.) Ltd., reported in [2015] 64 taxmann.com 220 (Delhi), where it was categorically held that failur…

BALLU SINGH,GURGAON vs. ITO WARD -65(5), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 800/DEL/2020[2009-10]Status: DisposedITAT Delhi15 May 2023AY 2009-10

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 44ASection 69A

…e 30 September 2013, the last date by which the notice ought to have been issued. 14. The law on this point is fairly well settled in the decisions in ACIT v. Hotel Blue Moon 12010] 321 ITR 362 (SC) reiterated in CIT v. Madhya Bharat Energy Corporation [2011] 337 ITR 389 (Del) and Principal Commissioner of Income tax v. Jai Shiv Shankar Traders (P.) Ltd. [201 6]383 ITR 448 (Del). In the last mentioned judgment, this Court held that the delay in issuing a notice under Section 143(2) of the Act would be fatal to the re-assessment proceedings. 15. For the aforementioned reasons, it is held that as far as the second…

BALLU SINGH,GURGAON vs. ITO WARD -65(5), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 799/DEL/2020[2008-09]Status: DisposedITAT Delhi15 May 2023AY 2008-09

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 44ASection 69A

…e 30 September 2013, the last date by which the notice ought to have been issued. 14. The law on this point is fairly well settled in the decisions in ACIT v. Hotel Blue Moon 12010] 321 ITR 362 (SC) reiterated in CIT v. Madhya Bharat Energy Corporation [2011] 337 ITR 389 (Del) and Principal Commissioner of Income tax v. Jai Shiv Shankar Traders (P.) Ltd. [201 6]383 ITR 448 (Del). In the last mentioned judgment, this Court held that the delay in issuing a notice under Section 143(2) of the Act would be fatal to the re-assessment proceedings. 15. For the aforementioned reasons, it is held that as far as the second…

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

…ds mentioned here under:- (i) Broadway Shoe Company 99 taxmann.com 83 (J&K): in this case no return was filed by the appellant. Hence ratio in this judgment is not applicable on the present appeal of the appellant. (ii) Madhya Bharat Energy Corporation Ltd. 337 ITR 389 (Del):- this case was distinguished by Hon’ble Delhi High Court in the matter of Silver Line 383 ITR 455. (iii) Josh Builders and Developers Pvt. Ltd. 79 taxmann.com 435(P&H):- in this case, notice u/s 143(2) was issued. Issue was regarding the service of notice. In the present appeal, notice is not even issued, hence ratio laid down in this judg…

SMT. ANURADHA UPADHYAY,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

ITA 22/JAB/2017[2012-13]Status: DisposedITAT Jabalpur08 Apr 2022AY 2012-13

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

…A non-issue or non-timely issue of a notice u/s. 143(2) may not therefore operate to disturb the jurisdiction already assumed by the AO to frame the assessment u/s. 147 upon verification of the assessee‟s claims (CIT v. Madhya Bharat Energy Corp. Ltd. [2011] 337 ITR 389 (Del); CIT v. Ram Narain Bansal [2011] 202 Taxman 213 (P&H); CIT v. Areva T & D India Ltd. [2010] 327 ITR 183 ([2007] 294 ITR 233) (Mad); K.J. Thomas v. CIT [2008] 301 ITR 301 (Ker)). That apart, the fact of non-issue of notice u/s. 143(2) itself is not conclusively established, i.e., as a fact, inasmuch as non-mention of issue of notice u/s. 143…

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

ITA 21/JAB/2017[2012-13]Status: DisposedITAT Jabalpur08 Apr 2022AY 2012-13

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

…A non-issue or non-timely issue of a notice u/s. 143(2) may not therefore operate to disturb the jurisdiction already assumed by the AO to frame the assessment u/s. 147 upon verification of the assessee‟s claims (CIT v. Madhya Bharat Energy Corp. Ltd. [2011] 337 ITR 389 (Del); CIT v. Ram Narain Bansal [2011] 202 Taxman 213 (P&H); CIT v. Areva T & D India Ltd. [2010] 327 ITR 183 ([2007] 294 ITR 233) (Mad); K.J. Thomas v. CIT [2008] 301 ITR 301 (Ker)). That apart, the fact of non-issue of notice u/s. 143(2) itself is not conclusively established, i.e., as a fact, inasmuch as non-mention of issue of notice u/s. 143…

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

ITA 20/JAB/2017[2011-12]Status: DisposedITAT Jabalpur08 Apr 2022AY 2011-12

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

…A non-issue or non-timely issue of a notice u/s. 143(2) may not therefore operate to disturb the jurisdiction already assumed by the AO to frame the assessment u/s. 147 upon verification of the assessee‟s claims (CIT v. Madhya Bharat Energy Corp. Ltd. [2011] 337 ITR 389 (Del); CIT v. Ram Narain Bansal [2011] 202 Taxman 213 (P&H); CIT v. Areva T & D India Ltd. [2010] 327 ITR 183 ([2007] 294 ITR 233) (Mad); K.J. Thomas v. CIT [2008] 301 ITR 301 (Ker)). That apart, the fact of non-issue of notice u/s. 143(2) itself is not conclusively established, i.e., as a fact, inasmuch as non-mention of issue of notice u/s. 143…

SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

ITA 19/JAB/2017[2010-11]Status: DisposedITAT Jabalpur08 Apr 2022AY 2010-11

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri U.B. Mishra , CIT-DR
Section 263Section 263(2)

…A non-issue or non-timely issue of a notice u/s. 143(2) may not therefore operate to disturb the jurisdiction already assumed by the AO to frame the assessment u/s. 147 upon verification of the assessee‟s claims (CIT v. Madhya Bharat Energy Corp. Ltd. [2011] 337 ITR 389 (Del); CIT v. Ram Narain Bansal [2011] 202 Taxman 213 (P&H); CIT v. Areva T & D India Ltd. [2010] 327 ITR 183 ([2007] 294 ITR 233) (Mad); K.J. Thomas v. CIT [2008] 301 ITR 301 (Ker)). That apart, the fact of non-issue of notice u/s. 143(2) itself is not conclusively established, i.e., as a fact, inasmuch as non-mention of issue of notice u/s. 143…

AMRUTBHAI G PRAJAPATI,AHMEDABAD vs. ITO, WARD-1, MEHSANA

In the result, the appeal filed by the assessee is allowed on preliminary legal ground alone without going into merits of the case

ITA 362/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad17 Jan 2020AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Shri Ketan Shah, Advocate & Shri
Section 143(2)Section 148Section 151

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 362/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2008-09) Amrutbhai G. Prajapati Income Tax Officer बनाम/ C/o Ketan H. Shah, Ward 1, Mehsana Vs. Advocate 512, Times Square – I, Opp. Ram Baug Bungalow, Thaltej Shilaj Road, Thaltej, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AMEPP0201A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Ketan Shah, Advoc…

SANJAY KUMAR SURANA,KOLKATA vs. PR.CIT-12, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 902/KOL/2019[2009-10]Status: DisposedITAT Kolkata31 Dec 2019AY 2009-10

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

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 263

…t is not mandatory in reopening 4 I.T.A No. 902/Kol/2019 A.Y 2009-10 Sanjay Kumar Surana proceeding u/s. 147/148 of the Act, he cited the decision of the Hon’ble Delhi High Court in the case of CIT V/s. Madhya Bharat Energy Corporation Ltd reported in (2011) 337 ITR 389 (Del), wherein it was held that 143(2) notice is not required in 147/148 proceeding and that the assessee cannot agitate non-issuance of notice u/s. 143(2) by AO in collateral proceeding of Ld. Pr. CIT. So, the Ld. DR does not want us to interfere in the impugned order of Ld. Pr. CIT. In his rejoinder, the ld. AR submitted that the legal issue ca…

FLOVEL ENERGY PVT LTD,NEW DELHI vs. ACIT CIRCLE-9(1), NEW DELHI

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

ITA 6485/DEL/2019[2011-12]Status: DisposedITAT Delhi29 Nov 2019AY 2011-12
For Appellant: Shri Dr. Rakesh Gupta, AdvocateFor Respondent: Ms Ratchi Bimal, Sr. DR
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148

…essment year the reply filed by the assessee was traceable whereas for the impugned assessment year such reply is not on the records of the Department. Referring to the decision of the Hon'ble Delhi High Court in the case of CIT vs. Madhya Bharat Energy Ltd., 337 ITR 389, she submitted that the Hon'ble High Court in the said decision has held that non-issue of notice u/s 143(2) of the Act on an assessee prior to the completion of reassessment would not be fatal to the reassessment. She also relied on the decision of the Hon'ble Delhi High Court in the case CIT vs. Vins Overseas India Ltd., reported in (2008) 3…

NITIN P. CHHEDA,MUMBAI vs. ITO 23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3945/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…pletion of the assessment under section 147/148 of the Act will not make the assessment to be illegal and void ab-initio and in this regard he relied on the decision of the Hon'ble Delhi High Court in the case of CIT vs. Madhya Bharat Energy Corporation Ltd., 337 ITR 389. 11. After hearing the rival submission and going through the orders of the authorities below as well as the case laws relied on by both the parties, we noted that the issue involved is duly covered in favour of the assessee by the decision of the Hon'ble jurisdictional High Court in the case of Principal CIT vs. Jai Shiv Shankar Traders Pvt. Ltd…

NITIN P. CHHEDA,MUMBAI vs. ITO 23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3944/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…pletion of the assessment under section 147/148 of the Act will not make the assessment to be illegal and void ab-initio and in this regard he relied on the decision of the Hon'ble Delhi High Court in the case of CIT vs. Madhya Bharat Energy Corporation Ltd., 337 ITR 389. 11. After hearing the rival submission and going through the orders of the authorities below as well as the case laws relied on by both the parties, we noted that the issue involved is duly covered in favour of the assessee by the decision of the Hon'ble jurisdictional High Court in the case of Principal CIT vs. Jai Shiv Shankar Traders Pvt. Ltd…

MRS.PRABHABEN K. GALA,MUMBAI vs. ITO WARD-23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3943/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…pletion of the assessment under section 147/148 of the Act will not make the assessment to be illegal and void ab-initio and in this regard he relied on the decision of the Hon'ble Delhi High Court in the case of CIT vs. Madhya Bharat Energy Corporation Ltd., 337 ITR 389. Mrs. Prabhaben K. Gala 11. After hearing the rival submission and going through the orders of the authorities below as well as the case laws relied on by both the parties, we noted that the issue involved is duly covered in favour of the assessee by the decision of the Hon'ble jurisdictional High Court in the case of Principal CIT vs. Jai Shiv S…

MRS.PRABHABEN K. GALA,MUMBAI vs. ITO WARD-23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3942/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…pletion of the assessment under section 147/148 of the Act will not make the assessment to be illegal and void ab-initio and in this regard he relied on the decision of the Hon'ble Delhi High Court in the case of CIT vs. Madhya Bharat Energy Corporation Ltd., 337 ITR 389. Mrs. Prabhaben K. Gala 11. After hearing the rival submission and going through the orders of the authorities below as well as the case laws relied on by both the parties, we noted that the issue involved is duly covered in favour of the assessee by the decision of the Hon'ble jurisdictional High Court in the case of Principal CIT vs. Jai Shiv S…

ASGAR MOHAMMED HUSSAIN GHADIALI,MUMBAI vs. ITO 17(1)(2), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 1879/MUM/2017[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Bleshri Asgar Mohammed Hussain Ghadiali V. Income Tax Officer – 17(1)(2) Gem Time Trading, 59 Nakhoda Street Aayakar, Mumbai New Vora’S Malo, 3Rd Floor, Room No. 24 Mumbai – 400 003 & M/S. Kagalwala & Associates Pan: Aappk 4042 B (Assessee) (Respondent) Assessee By : Shri Dr. K. Shivram & Shri Rahul K. Hakani Department By : Shri Satish Chandra Rajore

For Appellant: Shri Dr. K. Shivram &For Respondent: Shri Satish Chandra Rajore
Section 124Section 143(2)Section 143(3)Section 148Section 292B

…9.2013 beyond the time limit to file revised return and therefore issue of notice u/s. 143(2) of the Act shall not arise. Ld. DR also placed reliance on the decision of the Hon'ble Delhi High Court in the case of CIT v. Madhya Bharat Energy Corporation Ltd., [337 ITR 389] and submitted that the Hon'ble High Court held that 4 Shri Asgar Mohammed Hussain Ghadiali issuance of notice u/s. 143(2) subsequent to notice u/s. 148 of the Act is not mandatory. 7. We have heard the rival submissions, perused the orders of the authorities below and the case laws relied on. The assessee’s contention that no notice was issued…

M/S. GOLDEX FURNISHING INDUSTRIES,NEW DELHI vs. ACIT, NEW DELHI

In the result appeal of Assessee allowed

ITA 1413/DEL/2013[2002-03]Status: DisposedITAT Delhi20 May 2019AY 2002-03

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh Jain, C.AFor Respondent: Shri Kumar Hrishikesh
Section 139(5)Section 143(2)Section 148Section 271(1)(c)Section 80HSection 80I

…submitted that as per record no notice under section 143(2) have been issued to the assessee in the matter. The Ld. D.R. however, relied upon Judgment of the Hon’ble Delhi High Court in the case of CIT-II, New Delhi vs. Madhya Bharat Energy Corporation Ltd., 337 ITR 389 (Del.). 8. After considering the rival submissions, we are of the view that re-assessment order is illegal and bad in law as no notice under section 143(2) have been issued and served upon the assessee within the period of limitation. The Ld. D.R. produced the reassessment record and stated that no notice under section 143(2) have been issued an…

ITO, NEW DELHI vs. GAUTAM AUTOMOBILES PVT. LTD.,, NEW DELHI

In the result, appeal of Assessee allowed and appeal of Revenue dismissed

ITA 3632/DEL/2013[2009-10]Status: DisposedITAT Delhi09 May 2019AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Smt. Rinku Singh, Sr. D.R
Section 143(2)Section 143(3)

…ection 143(1) of the I.T. Act, 1961. Copy of the receipt of speed post along with notice under section 143(2) dated 30.08.2000 also placed on record. The Ld. D.R. relied upon Judgments of Hon’ble Delhi High Court in the case of CIT vs. M.B. Energy Corporation 337 ITR 389 (Del.) and CIT vs. Yanu Industries Ltd., 214 CTR 445 (Del.). 9. We have considered the rival submissions. It is not in dispute that assessee filed return of income on 13 ITA.Nos. 1942 & 3632/Del./2013 Gautam Automobiles Pvt. Ltd., New Delhi. 29.09.2009 and therefore, as per proviso to Section 143(2) of the I.T. Act, notice under section 143(2) s…

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