Nalini Mahajan v. DIT

The Commissioner of Income Tax vs. B-40, Sector 4, Noida

The appeals stand disposed of

Bench: The Said Tribunal. 2.

…ITA 1115/2008 & 1228/2011 Page 1 of 4 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 22.11.2011 + ITA 1115/2008 THE COMMISSIONER OF INCOME TAX ..... Appellant versus CAPITAL POWER SYSTEMS LTD B-40, SECTOR 4, NOIDA ..... Respondent WITH + ITA 1228/2011 THE COMMISSIONER OF INCOME TAX ..... Appellant versus CAPITAL POWER SYSTEMS LTD B-40, SECTOR 4, NOIDA ..... Respondent Advocates who appeared in this case: For the Appellant : Ms Suruchi Aggarwal For the Respondent : Mr. Piyush Kaushik CORAM: HON'BLE MR. JUSTICE BADAR DURREZ AHMED HON'BLE MS. JUSTICE VEENA BIRBAL 1. Whether Reporters of local pape…

Capital Power Systems

The appeals stand disposed of

Bench: The Said Tribunal. 2.

…ITA 1115/2008 & 1228/2011 Page 1 of 4 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 22.11.2011 + ITA 1115/2008 THE COMMISSIONER OF INCOME TAX ..... Appellant versus CAPITAL POWER SYSTEMS LTD B-40, SECTOR 4, NOIDA ..... Respondent WITH + ITA 1228/2011 THE COMMISSIONER OF INCOME TAX ..... Appellant versus CAPITAL POWER SYSTEMS LTD B-40, SECTOR 4, NOIDA ..... Respondent Advocates who appeared in this case: For the Appellant : Ms Suruchi Aggarwal For the Respondent : Mr. Piyush Kaushik CORAM: HON'BLE MR. JUSTICE BADAR DURREZ AHMED HON'BLE MS. JUSTICE VEENA BIRBAL 1. Whether Reporters of local pape…

The Commissioner of Incomet Ax vs. Jyoti Limboo Prop. Jyoti & Co

The appeals stand disposed of

Bench: The Said Tribunal. 2.

…ssessment made in consequence of such an invalid search warrant, was itself invalid and was liable to be quashed. 4. The Tribunal, following the decision of this Court in Dr. Nalini Mahajan & Others vs. Director of Income Tax (Investigation) & Others: 257 ITR 123 accepted the plea taken by the assessee and held that the Additional Director of Income Tax (Investigation) was not authorized to issue search warrants and consequently the search warrant became invalid as did the assessment which followed thereafter. In view of the fact that the entire proceedings were held to be invalid, the other grounds…

Commissioner of Income Tax vs. P.C. Jain (HUF)

The appeals stand disposed of on these terms

Bench: The Said Tribunal.

…de in consequence of such an invalid search warrant, was itself invalid and was liable to be quashed. 3. The Tribunal, following the decision of this Court in the cases of Dr. Nalini Mahajan & Others vs. Director of Income Tax (Investigation) & Others:257 ITR 123, CIT vs. Pawan Kumar Garg in ITA No.881/2008 decided on 16th January, 2009 and Prem Gandhi in ITA No.90/2009 decided on 2nd March, 2009 accepted the plea taken by the assessee and held that the Additional Director of Income Tax (Investigation) was not authorized to issue the search warrant and consequently the search warrant became invalid a…

Commissioner of Income Tax vs. P.C. Jain (HUF)

The appeals stand disposed of on these terms

Bench: The Said Tribunal.

…de in consequence of such an invalid search warrant, was itself invalid and was liable to be quashed. 3. The Tribunal, following the decision of this Court in the cases of Dr. Nalini Mahajan & Others vs. Director of Income Tax (Investigation) & Others:257 ITR 123, CIT vs. Pawan Kumar Garg in ITA No.881/2008 decided on 16th January, 2009 and Prem Gandhi in ITA No.90/2009 decided on 2nd March, 2009 accepted the plea taken by the assessee and held that the Additional Director of Income Tax (Investigation) was not authorized to issue the search warrant and consequently the search warrant became invalid a…

Commissioner of Income Tax vs. Jyoti Limboo

The appeals stand disposed of

Bench: The Said Tribunal. 2.

…ssessment made in consequence of such an invalid search warrant, was itself invalid and was liable to be quashed. 4. The Tribunal, following the decision of this Court in Dr. Nalini Mahajan & Others vs. Director of Income Tax (Investigation) & Others: 257 ITR 123 accepted the plea taken by the assessee and held that the Additional Director of Income Tax (Investigation) was not authorized to issue search warrants and consequently the search warrant became invalid as did the assessment which followed thereafter. In view of the fact that the entire proceedings were held to be invalid, the other grounds…

Commissioner of Income Tax Centre III vs. Patliputra International Trading Ltd

…ground that they were signed by Additional Director of Income-Tax (Investigation), who had no power to do so under Section 132(1) of the Act as held by this Court in the case of *Dr. Nalini Mahajan v. Director of Income-Tax* (Investigation) and Others, [2002] 257 ITR 123. 9. , , Mr. Sahni, learned counsel appearing for the Department, argued that these grounds were not taken before the AO and he had no occasion to adjudicate upon the same. Even in the appeal no such ground was given. As regards the alleged defects in the search warrants, our attention was invited to the chart filed during the course of hearing…

Commissioner of Income Tax Central III vs. Harmony Psychiatry Centre Pvt Ltd

…ground that they were signed by Additional Director of Income-Tax (Investigation), who had no power to do so under Section 132(1) of the Act as held by this Court in the case of *Dr. Nalini Mahajan v. Director of Income-Tax* (Investigation) and Others, [2002] 257 ITR 123. - 9. Mr. Sahni, learned counsel appearing for the Department, argued that these grounds were not taken before the AO and he had no occasion to adjudicate upon the same. Even in the appeal no such ground was given. As regards the alleged defects in the search warrants, our attention was invited to the chart filed during the course of hearing poin…

Commissione of Income Tax Central III vs. Professional Leasing & Capital Service Ltd

…ground that they were signed by Additional Director of Income-Tax (Investigation), who had no power to do so under Section 132(1) of the Act as held by this Court in the case of *Dr. Nalini Mahajan v. Director of Income-Tax* (Investigation) and Others, [2002] 257 ITR 123. - 9. Mr. Sahni, learned counsel appearing for the Department, argued that these grounds were not taken before the AO and he had no occasion to adjudicate upon the same. Even in the appeal no such ground was given. As regards the alleged defects in the search warrants, our attention was invited to the chart filed during the course of hearing poin…

Commissiner of Income Tax Centre III vs. Kandla Petrochmicals Corp. Ltd

…ground that they were signed by Additional Director of Income-Tax (Investigation), who had no power to do so under Section 132(1) of the Act as held by this Court in the case of *Dr. Nalini Mahajan v. Director of Income-Tax* (Investigation) and Others, [2002] 257 ITR 123. 9. ļ, Mr. Sahni, learned counsel appearing for the Department, argued that these grounds were not taken before the AO and he had no occasion to adjudicate upon the same. Even in the appeal no such ground was given. As regards the alleged defects in the search warrants, our attention was invited to the chart filed during the course of hearing…

Commissioner of Income-Tax Central III vs. M/s. Shilpi Securities Pvt. Ltd. etc. etc

…ound that they were signed by Additional Director of Income-Tax (Investigation), who had no power to do so under Section 132(1) of the Act as held by this Court in the case of Dr. Nalini Mahajan v. Director of Income-Tax (Investigation) and Others, [2002] 257 ITR 123. 9. Mr. Sahni, learned counsel appearing for the Department, argued that these grounds were not taken before the AO and he had no occasion to adjudicate upon the same. Even in the appeal no such ground was given. As regards the alleged defects in the search warrants, our attention was invited to the chart filed during the course of hea…

Commissioner of Income Tax Central III vs. Shilpi Securities Pvt Ltd

…ound that they were signed by Additional Director of Income-Tax (Investigation), who had no power to do so under Section 132(1) of the Act as held by this Court in the case of Dr. Nalini Mahajan v. Director of Income-Tax (Investigation) and Others, [2002] 257 ITR 123. 9. Mr. Sahni, learned counsel appearing for the Department, argued that these grounds were not taken before the AO and he had no occasion to adjudicate upon the same. Even in the appeal no such ground was given. As regards the alleged defects in the search warrants, our attention was invited to the chart filed during the course of hea…

The Commissioner of Incomet Tax vs. Khatri Hotels Pvt Ltd

The appeals are dismissed

… consequence of the omission to do the thing in the manner prescribed could be fatal to its validity. For this proposition he placed reliance on the case of *Dr. Nalini Mahajan and Others v. Director of Income-tax (Inv.) & Others:*257 ITR 123 (Del) as also on *Commissioner of Income-tax v. Smt Phoolmati Devi:* 144 ITR 954 (All). ! - 25. Mr. Aggarwal summed up his arguments by submitting that the proviso to section 143(2) was applicable to chapter XIV B proceedings. Since section 143(2) was a condition precedent for a regular assessment under section 143 (3) it was equally so for com…

Commissioner of Income Tax vs. Pawan Gupta

The appeals are dismissed

…ished 2009:DHC:1436-DB consequence of the omission to do the thing in the manner prescribed could be fatal to its validity. For this proposition he placed reliance on the case of Dr. Nalini Mahajan and Others v. Director of Income-tax (Inv.) & Others: 257 ITR 123 (Del) as also on Commissioner of Income-tax v. Smt Phoolmati Devi: 144 ITR 954 (All). 25. Mr. Aggarwal summed up his arguments by submitting that the proviso to section 143(2) was applicable to chapter XIV B proceedings. Since section 143(2) was a condition precedent for a regular assessment under section 143 (3) it was equally so for com…

Commissioner of Income Tax vs. Pawan Gupta

The appeals are dismissed

…ished 2009:DHC:1436-DB consequence of the omission to do the thing in the manner prescribed could be fatal to its validity. For this proposition he placed reliance on the case of Dr. Nalini Mahajan and Others v. Director of Income-tax (Inv.) & Others: 257 ITR 123 (Del) as also on Commissioner of Income-tax v. Smt Phoolmati Devi: 144 ITR 954 (All). 25. Mr. Aggarwal summed up his arguments by submitting that the proviso to section 143(2) was applicable to chapter XIV B proceedings. Since section 143(2) was a condition precedent for a regular assessment under section 143 (3) it was equally so for com…

Commissioner of Income Tax vs. Pawan Kumar Garg

The appeal is dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ers does not translate to the specific empowerment which is required under Section 132(1) of the said Act. 13. At this juncture, we may take note of the decision of this court in the case of Dr Nalini Mahajan v. Director of Income-tax (Investigation): 257 ITR 123 which had been heavily relied upon by the respondent / assessee and also by the tribunal in passing the impugned order. At the outset, we would also like to mention that the revenue had preferred an appeal before the Supreme Court against the order passed by this court in Dr Nalini Mahajan (supra). By virtue of a judgment dated 30.09.2008,…