Nawal Kishore & Sons Jewellers v. CIT

79 DTR 241High Court2012#25635 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2015 to 2016.

Judgments citing Nawal Kishore & Sons Jewellers v. CIT

Deputy Commissioner of Income Tax, Circle-11(4), Bangalore vs. M/S Indo American Hybrid Seeds India P Ltd, Bangalore

ITA 1283/BANG/2014[2009-10]Status: DisposedITAT Bangalore11 Aug 2016AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raodeputy Commissioner Of Income-Tax, Circle 11(4), Bangalore. … Appellant Vs. M/S.Indo American Hybrid Seeds India Pvt.Ltd. Pb No.7099, 7Th Km, Banashankari-Kengeri Link Road,Channasandra Village, Subramanyapura Po, Bangalore-560001. … Respondent Pa No.Aaaci 4027 J & Cross Objn.No.142/Bang/2015 (In Ita No.1283/Bang/2014) (Assessment Year: 2009-10) (By The Assessee)

For Appellant: Shri S.Annamalai, AdvocateFor Respondent: Shri Sunil Kumar Agarwal,JCIT(DR)
Section 115JSection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 148Section 292B

…support of this proposition, he relied on the decision of the Hon’ble Delhi High Court in the case of Principal CIT vs. Silver Line (283 CTR 148) and the decision of the Hon’ble Allahabad High Court in the case of Nawal Kishore & Sons Jewellers vs. CIT (2012) 79 DTR 241)(All.) 8. We heard rival submissions and perused the material on record. The only issue that arises for consideration in the present appeal is whether the notice u/s 143(2) was issued before ITA No.1283/B/2014 & CO No.142/B/2015 Page 7 of 23 completion of the assessment pursuant to issue of notice u/s 148 of the Act. From a perusal of the assess…

ITO, New Delhi vs. M/S Vishu Impex Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed and the

ITA 3703/DEL/2011[2007-08]Status: DisposedITAT Delhi31 Dec 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajkumar Gupta, Adv
Section 275(1)(c)

…ubmitted further that when no notice u/s 143(2) is issued. Section 292BB does not have any application. For above proportion, the learned AR relied on the following case laws: i) Manish Gupta 259 CTR 57 (All.) H.C. ii) Parikalpana Estate Development (P) Ltd. 79 DTR 241 (All.) 6.6 In conclusion, it was contended that non-issuance of a notice u/s 143(2) of the Act, the assessment concluded u/s 147 of the Act becomes invalid. For this proposition, the learned AR had placed strong reliance on the following case laws, namely: (i) B.R.Arora v. ACIT in ITA No.6020/D/2012 dated 29.5.2014 – ITAT, Delhi 'A' Bench; (ii)…

ITO, New Delhi vs. M/S Vishu Impex Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed and the

ITA 2765/DEL/2011[2007-08]Status: DisposedITAT Delhi31 Dec 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajkumar Gupta, Adv
Section 275(1)(c)

…ubmitted further that when no notice u/s 143(2) is issued. Section 292BB does not have any application. For above proportion, the learned AR relied on the following case laws: i) Manish Gupta 259 CTR 57 (All.) H.C. ii) Parikalpana Estate Development (P) Ltd. 79 DTR 241 (All.) 6.6 In conclusion, it was contended that non-issuance of a notice u/s 143(2) of the Act, the assessment concluded u/s 147 of the Act becomes invalid. For this proposition, the learned AR had placed strong reliance on the following case laws, namely: (i) B.R.Arora v. ACIT in ITA No.6020/D/2012 dated 29.5.2014 – ITAT, Delhi 'A' Bench; (ii)…

Nawal Kishore & Sons Jewellers v. CIT (79 DTR 241) — Cited in 3 Judgments | BharatTax