How many judgments cite New Diwan Oil Mills v. CIT?

351 judgments on BharatTax cite New Diwan Oil Mills v. CIT (296 ITR 495), spanning 2015 to 2026.

Which sections of the Income Tax Act does New Diwan Oil Mills v. CIT come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 144, Section 143(3), Section 250(6), Section 250.

New Diwan Oil Mills v. CIT

296 ITR 495High Court2008#218 most cited

What is New Diwan Oil Mills v. CIT authority for?

The High Court can return a reference unanswered if the assessee fails to appear or provide assistance. This illustrates the broader principle that appellate authorities have inherent power to dismiss appeals for non-prosecution when a party does not effectively pursue their case.

351

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

New Diwan Oil Mills v. CIT · 296 ITR 495 · dismissal for non-prosecution · assessee non-appearance · failure to assist court · High Court reference unanswered · Section 250(6) · inherent power to dismiss appeal · effective pursuit of appeal

Sections most often in play

Section 147 Section 148 Section 144 Section 143(3)Section 250(6)Section 250 Section 142(1)Section 68

Issues it is cited on

section 250(6)opportunity of being heard section 25 section 144 section 68 section 148 section 142(1)section 147 appeal before the tribunal section 143(2)interest section 250

Judgments citing New Diwan Oil Mills v. CIT

Dattatray Ramdas Gaikwad, Pune vs. Commissioner of Income Tax (Appeals), Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1556/PUN/2024[2020-21]Status: DisposedITAT Pune11 Nov 2024AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21

For Appellant: Shri Harsh S. Bhuta (through virtual)For Respondent: Shri Amol Khairnar, CIT-DR

Section 132Section 132(4)Section 142(1)Section 144Section 69A

…Late Tukojiro Holkar vs. CWT 223 ITR 480 (MP), decision of the Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Anr (118 ITR 461 (SC) and the decision of the Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) dismissed the appeal. While doing so, he further 4 held that nothing was brought before him to explain the source of cash of Rs.50,00,000/- and investment made in jewellery of Rs.30,22,348/-. 7. Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal. 8. The Ld. Counsel for the assessee submitted that altho…

Mehboob Amirali Kamdar, Dahisar (East), Mumbai vs. ITO Ward 42(1)(3), Mumbai

In the result, both the appeals of the assessee are allowed for In the result, both the appeals of the assessee are allowed for In the result, both the appeals of the assessee are allowed for stati...

ITA 4312/MUM/2024[2016-17]Status: DisposedITAT Mumbai22 Oct 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. R.R. Makwana, Sr. DRFor Respondent: Mr. Rajesh Shah

Section 250

…urt is not hound to answer the reference. Similarly, the Hon'ble Punjab & Haryana High Court in the Similarly, the Hon'ble Punjab & Haryana High Court in the Similarly, the Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT 112008) 296 ITR 495) ase of New Diwan Oil Mills vs. CIT 112008) 296 ITR 495) ase of New Diwan Oil Mills vs. CIT 112008) 296 ITR 495) returned the reference unanswered since the assessee returned the reference unanswered since the assessee returned the reference unanswered since the assessee remained absent and there was no assistance from the remained absent and the…

Mehboob Amirali Kamdar, Dahisar (East), Mumbai vs. ITO Ward 42(1)(3), Mumbai

ITA 4309/MUM/2024[2016-17]Status: DisposedITAT Mumbai22 Oct 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. R.R. Makwana, Sr. DRFor Respondent: Mr. Rajesh Shah

Section 250

Sushma Pramod Nimhan, Pune vs. ITO Ward 2(3), Pune

In the result, the appeal of assessee is allowed for statistical purpose

ITA 1513/PUN/2024[2015-16]Status: DisposedITAT Pune18 Oct 2024AY 2015-16

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Prakik B. SandbhorFor Respondent: Shri Arvind Desai

Section 143(2)Section 147Section 2(14)Section 2(14)(iii)Section 54B

…. 450/Kol/2013, dated 15.03.2016, decision of the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT, 223 ITR 480 and the decision of Hon’ble Punjab and Haryana High Court in the case of New Diwan Oil Mills Vs. CIT (2008) 296 ITR 495 and dismissed the appeal of the assessee for non-prosecution. No doubt, the Ld. CIT(A)/NFAC may decide the appeal ex-parte where the assessee does not prosecute his appeal in spite of several opportunities. 5 ITA No.1513/PUN/2024, AY 2015-16 Nonetheless, he has to adhere to the legislative mandate enshrined in sub- section (6) of section 250 of…

Viral Dilipbhai Shah, Lohar Chawl vs. Ward 23(3)(6), Mumbai, Parel

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3916/MUM/2024[2012-13]Status: DisposedITAT Mumbai18 Oct 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2012-13 Viral Dilipbhai Shah, Ward 23(3)(6), 51 Shreeji Bhavan, 76 Lohar Chawl, Piramal Chamber, Vs. Mumbai-400 002. Dr. Ss Rao Marg, Parel, Mumbai-400012. Pan No. Abaps 7064 B Appellant Respondent

For Appellant: Mr. Tushar Mohite, Sr. DRFor Respondent: Mr. Rajesh Shah

Section 68

…to answer the reference." Similarly, the Hon'ble Punjab & Haryana High Court in the case of Similarly, the Hon'ble Punjab & Haryana High Court in the case of Similarly, the Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT [(2008) 296 ITR 495] returned the New Diwan Oil Mills vs. CIT [(2008) 296 ITR 495] returned the New Diwan Oil Mills vs. CIT [(2008) 296 ITR 495] returned the reference unanswered since the reference unanswered since the assessee remained absent and there assessee remained absent and there was no assistance from the assessee. was no assistance from the assessee. 3.4…

Swati Kushwah, Indore vs. Income Tax Officer Ward 3 (5) Indore, Indore

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 301/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniswati Kushwah Ito Ward 3(5) 6/14, Nanda Nagar Indore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Czepk8002M Assessee By None Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 09.09.2024 Date Of Pronouncement 10.09.2024

…ng, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference." 1. Similarly, the Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT [(2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was no assistance from the assessee. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattacharjee & Another (118 ITR 461 at page 477-478) held that appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. In the j…

Shreekant Ray, Kolkata vs. ITO, Ward-61(3), Kolkata

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

ITA 824/KOL/2024[2018-19]Status: DisposedITAT Kolkata26 Jul 2024AY 2018-19

Bench: Shri Sonjoy Sharma & Shri Rakesh Mishraassessment Year: 2018-19

For Appellant: Shri Nitish Bhandary, AdvocateFor Respondent: Ms. Amuldeep Kaur, Additional CIT

Section 144BSection 147Section 2(22)(e)Section 250

…furnish any submissions. Relying upon the decision of the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs CWT (223 ITR 480) and of the Hon’ble Punjab and Haryana High Court in the case of New Diwan Oil Mills Vs. CIT (2008) 296 ITR 495), who returned the reference unanswered and which relied upon the Hon’ble Supreme Court’s decision in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) which held that the appeal does not mean, mere filing of memo of appeal but effectively pursuing the same and since the appellant remained absent and there was no assist…

Rajendra Kumar Meena, Gangapur vs. ITO Ward-2 Sawamadhopur, Gangapur

In the result, the appeal of the assessee is allowed

ITA 516/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Jul 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Rajesh Kumar Meena (Addl. CIT)

Section 143(2)Section 143(3)Section 147Section 148Section 2(14)Section 234A

…or preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. 5 Rajendra Kumar Meena vs. ITO Similarly, the Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT ((2008) 296 ITR 495] returned the reference unanswered since the assessee remained absent and there was no assistance from the assessee. 4.4 Considering the above, it is clear that the Appellant is not aggrieved with the impugned order and not keen on pursuing this appeal. Hence I compel to proceed to decide the appeal based on the records available in my office an…

Idrish, Matawas vs. ITO, Ward-Bhiwadi, Income Tax

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 818/JPR/2023[2016-17]Status: DisposedITAT Jaipur24 Jun 2024AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Deepak Sharma (Adv.) (Th.V.C.)For Respondent: Shri A.S. Nehra(Addl.CIT)

Section 147Section 2(14)Section 234A

…ng, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 1. Similarly, the Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT ((2008) 296 ITR 495] returned the reference unanswered since the assessee remained absent and there was no assistance from the assessee. 1. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattacharjee & Another (118 ITR 461 at page 477-478) held that appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. In the…

Bhumika Rajesh Vatnani, Mumbai vs. 24(1)(1), Mumbai

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

ITA 204/MUM/2024[2012-13]Status: DisposedITAT Mumbai30 May 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13

For Appellant: Mr. Ashok Kumar Ambastha, Sr. DRFor Respondent: Ms. Ridhisha Jain

Section 10(38)Section 68

…bound to answer the reference." 5.7 Similarly, Hon'ble Punjab & Haryana High Court in the case 5.7 Similarly, Hon'ble Punjab & Haryana High Court in the case 5.7 Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and reference unanswered since the assessee remained absent and reference unanswered since the assessee remained absent and there was not any assistan…

Bright Builders & Developers, Mumbai vs. ITO-Ward 19(1)(2), Mumbai

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 359/MUM/2024[2015-16]Status: DisposedITAT Mumbai13 May 2024AY 2015-16

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

For Appellant: ----- None -----For Respondent: Shri Sunil Shinde, Sr. A.R

Section 143(1)

…he appeal is found liable for dismissal. This view is supported by the following judicial pronouncements:- (i) CIT vs Multiplan India Ltd. 38 ITD 320(Del) (ii) Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.) (iii) New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H) (iv) CIT vs. B. N. Bhatachargee And Another 118 ITR 461 (SC). 5.4 T he Hon'ble ITAT, Jabalpur Bench, Jabalpur in the case of M/s Bindra Warehousing Corporation, Itarsi vs ITO, ITA No. 153/Jab/2016 and in Jabalpur Sahkari Dugdh Sangh vs ITO, ITA No. 201 to 203/Jab/2015 has found assessee as not interested in pursuing appeal on the basis of j…

Bright Builders & Developers, Mumbai vs. Income Tax Officer-Ward19(1)(2), Mumbai

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 358/MUM/2024[2014-15]Status: DisposedITAT Mumbai13 May 2024AY 2014-15

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

For Appellant: ----- None -----For Respondent: Shri Sunil Shinde, Sr. A.R

Section 143(1)

Anil Kumar Tanwar, Bhiwadi vs. ITO Bhiwadi, Bhiwadi

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

ITA 36/JPR/2024[2009-10]Status: DisposedITAT Jaipur14 Feb 2024AY 2009-10

Bench: Nfac/ Commissioner Of Income Tax (Appeals), But The Nfac Has Failed To Consider It & Passed The Order On Dated 20.11.2023 & Dismiss The Appeal Which Deserved To Be Accepted.

For Appellant: Sh. P C Parwal (CA)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 142(1)Section 144Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 36/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2009-10 cuke Anil Kumar Tanwar ITO, Vs. Shop No. 27, Sector 8, Bhiwadi Bhiwadi, Bhiwadi UIT Colony, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADTPT 4403 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P C Parwal (CA) jktLo dh vksj ls@ Revenue by : Smt…

Badri Narayan Madholal, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assesee is allowed for statistical purposes

ITA 790/JPR/2023[2017-2018]Status: DisposedITAT Jaipur31 Jan 2024AY 2017-2018

For Appellant: Shri Saurav Harsh, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl CIT-DR

Section 143(3)Section 43BSection 68

…preparation of paper books so as to enable hearing of the reference, the court is not bound to answer the reference. BADRI NARAYAN MADHOLAL VS ITO, WARD 1(4), JAIPUR The Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT [(2008) 296 ITR 495] returned the reference unanswered since the assessee remained absent and there was no assistance from the assessee. Similar view has also been taken by the Hon'ble ITAT in the case of CIT V. Multiplan (India) Pvt. Ltd, 38 ITD 320 Del). Under similar circumstances, following the ratio of Multiplan (India) Ltd (supra), the jurisdictional Chennai…

Khairunnisa, Secunderabad vs. Income Tax Officer, Ward-11(3), Hyderabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 24/HYD/2024[2009-10]Status: DisposedITAT Hyderabad24 Jan 2024AY 2009-10

Bench: Shri Laliet Kumarassessment Year: 2009-10 Khairunnisa, Vs. The Income Tax Officer, R/O.8-5-85, Ward 11(3), Road No.1, Hyderabad. Mallikarjuna Colony, Bowenpally, Secunderabad. Pan : Anvpk4801B. (Appellant) (Respondent) Assessee By: Ms. Sandhya, Advocate, Appeared Through Virtual Mode. Revenue By: Shri Rohit Mujumdar, Sr.A.R, Appeared Through Virtual Mode. Date Of Hearing: 24/01/2024 Date Of Pronouncement: 24/01/2024

For Appellant: Ms. Sandhya, Advocate, appeared through virtual modeFor Respondent: Shri Rohit Mujumdar, Sr.A.R, appeared through virtual mode

Section 142(1)Section 144Section 147Section 148Section 234ASection 234BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year: 2009-10 Khairunnisa, Vs. The Income Tax Officer, R/o.8-5-85, Ward 11(3), Road No.1, Hyderabad. Mallikarjuna Colony, Bowenpally, Secunderabad. PAN : ANVPK4801B. (Appellant) (Respondent) Assessee by: Ms. Sandhya, Advocate, appeared through virtual mode. Revenue by: Shri Rohit Mujumdar, Sr.A.R, appeared through virtual mode. Date of hearing: 24/01/2024 Date of pronouncement: 24/01/2024 O R D E R PER LALIET KUMAR, J.M. The appeal of the assessee for A.Y. 2009-10 arises from the order…

Sunita Gupta, Indore vs. ACIT 2(1), Raipur

In the result, appeal of the assessee is allowed for statistical purposes

ITA 159/IND/2023[2012-13]Status: DisposedITAT Indore21 Dec 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisunita Gupta Acit 2(1) 404 Suraj Villa Raipur 9/2 New Palasia Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adcpg 7885L Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.12.2023 Date Of Pronouncement 21.12.2023

Section 139Section 144Section 147Section 148Section 68

…aring, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference." 5.3. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered, since the appellant remained absent and there was no assistance from the appellant Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 5.4. In the given circ…

Mm Brothers, Lal Kothi Scheme, Jaipur vs. CPC, Bangalore, DCIT, Circle-6, Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 653/JPR/2023[2017-18]Status: DisposedITAT Jaipur12 Dec 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 653/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2017-18 M/s. M.M. Brothers E-666 Ekta Complex, Nakul Path, Lal Kothi Scheme, Jaipur 302 015 cuke Vs. The DCIT Circle-6 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AARFM 8094 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Revenue by: Shri Anup Singh, Addl. CIT lquokbZ dh rkjh[k@Da

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Anup Singh, Addl. CIT

Section 143(1)Section 143(1)(a)Section 154Section 37Section 37(1)

…paper books so as to enable hearing of the reference, the court is not bound to answer the reference." 4 M/S. M.M. BROTHERS, JAIPUR VS DCIT, CIRCLE 6, JAIPUR 4.4 Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered, since the appellant remained absent and there was no assistance from the appellant. 4.5 In the case of CIT vs. B.N. Bhattacharya reported at 118 ITR 461, it was held by the Hon'ble Supreme Court that ‘’…appeal does not mean merely filing of appeal but effectively pursuing 4.6 The decision of the Hon'ble High Co…

Ranjita Rangnath Mhatre, Mumbai vs. ITO, 29(3)(1), Mumbai

The appeal is allowed for statistical purposes

ITA 2498/MUM/2023[2013-14]Status: DisposedITAT Mumbai27 Oct 2023AY 2013-14

Bench: Shri Aby T Varkey () & Ms. Padmavathy S. ()

Section 131Section 142(1)Section 148Section 2(14)(iii)Section 50CSection 50C(2)

…ring, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference." 5-3.3 Similarly, the Hon'ble Punjab & Haryana High Court in the case of Diwan Oil Mills vs. CIT [2008) 296 ITR 495] returned the reference unanswered since the the assessee remained absent and there was no assistar.ee sssessee. 5.4 In view of the above, it is clear that the Appellant is not aggrieved with the assessment order impugned herein and is not interested in prosecuting the same. Accordingly, the additions/disallowances as challenged in the Grounds of…

Jitenderpal Singh Ahluwalia, Raipur vs. Deputy Commissioner of Income Tax Circle-1(1), Raipur

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 247/RPR/2023[2016-17]Status: DisposedITAT Raipur27 Oct 2023AY 2016-17

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 247/Rpr/2023 "नधा"रण वष" / Assessment Year : 2016-17 Jitenderpal Singh Ahluwalia Opp. Prince Sanitation, Station Road, Raipur (C.G.)-492 001 Pan : Ackpa2664C .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

For Appellant: S/shri Sakshi Gopal Aggrawal &For Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(2)Section 143(3)Section 250Section 68

…or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference." 5.3.3. Similarly, the Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT [(2008) 296 ITR 495] returned the reference unanswered since the assessee remained absent and there was no assistance from the assessee. 5.4 In view of the above, it is clear that the Appellant is not aggrieved with the assessment order impugned herein and is not interested in prosecuting the 6 Jitenderpal Singh Ahluwalia Vs. DCIT, Circle-1(1), Raipur same. Accordin…

U S Roofs Ltd., Navi Mumbai vs. Addl/Jt/Dy/ACIT/ITO, Nfe-Ass C, Delhi Delhi, Delhi

ITA 2112/MUM/2023[2006-07]Status: DisposedITAT Mumbai27 Sept 2023AY 2006-07

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: Shri Fenil Bhat, ARFor Respondent: Shri Ankush Kapoor, CIT-DR

Section 143(2)Section 144Section 145(3)Section 148Section 250

…fails in taking steps for preparation 'Of the, paper hooks so as, to enable hearing of the reference, the court is not bound to answer the reference.” 5.3.3. Similarly, the Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT [(2008) 296 ITR 495] returned the reference unanswered since the assesses remained absent and there was no assistance from the assessee. 5.4 In view of the above, it is clear that the Appellant is not aggrieved with the assessment order impugned herein and is not interested in prosecuting the same. Accordingly, the additions/disallowances as challenged in the Ground…