Pr. CIT v. Dart Infrabuild (P) Ltd.

166 Taxmann.com 4High Court2024#6463 most cited

What is Pr. CIT v. Dart Infrabuild (P) Ltd. authority for?

Assessment orders based on defective notices under Section 147 read with Section 148 cannot be sustained. The issuance of a valid notice under Section 143(2) is also crucial before framing an assessment order, particularly when a return has been filed.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

Pr. CIT v. Dart Infrabuild (P) Ltd. · Section 148 notice · Section 147 · Section 143(3) · defective notice · wrong address · assessment order · Section 143(2) notice · return filed

Sections most often in play

Section 143(2)Section 148Section 147Section 292BBSection 142(1)Section 143(3)Section 144Section 54F
Read the full judgment

Issues it is cited on

section 292bbsection 292bsection 54fsection 139(4)section 292section 29service of noticefaceless assessmentsection 234asection 80psection 142reassessment proceedings

Judgments citing Pr. CIT v. Dart Infrabuild (P) Ltd.

Arun Kumar Maurya, Lucknow vs. ITO-2(1), Lucknow

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

ITA 415/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(2)Section 147Section 50CSection 56Section 56(2)Section 56(2)(vii)Section 69

…I.T.A. No.415/LKW/2023 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.415/LKW/2023 Assessment year:2014-15 Arun Kumar Maurya Vs. Addl. Commissioner of Income B-1/5, L-Park Mahanagar, Tax/ITO-2(1) Lucknow-226001. NFAC, New Delhi. PAN:ADZPM2830N (Appellant) (Respondent) Appellant by Shri Samrat Chandra, C.A. Respondent by Shri R. K. Agarwal, CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.415/LKW/2023 has been filed by the assessee for assessment year 2014-15 against impug…

Arimilli Rama Krishna, West Godavari Dist vs. ACIT, Circle-1, Rajahmundry

ITA 639/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam18 Mar 2026AY 2014-15

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 194CSection 194JSection 2(22)(e)Section 263

…lanation, then he ought to have followed up by issuing notice under section 143(2) of the Act. Also, we find that the Hon’ble High Court of Delhi in the case of PCIT v. Dart Infrabuild Pvt. Ltd. (2024) Page. No 15 I.T.A.No.639/VIZ/2025 Arimilli Rama Krishna 460 ITR 532 (Delhi)(HC) had observed that the issuance of notice under section 143(2) of the Act is mandatory for framing of an assessment. Also, the Hon’ble High Court of Allahabad in the case of CIT vs. Salarpur Cold Storage, [2015] 228 Taxman 48 (Allahabad) after relying upon the judgment of the Hon’ble Supreme Court in the case of ACIT vs. Hotel Blue Moo…

Bharat Kantilal Changede, Pune vs. ITO Ward 6(3), Pune

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

ITA 1902/PUN/2025[2012-13]Status: HeardITAT Pune13 Jan 2026AY 2012-13

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2012-13

For Appellant: Shri Suhas Bora, Sampada Ingale, CA and Riya Oswal, CAFor Respondent: Shri Basavaraj Hiremath, Addl.CIT
Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 292BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2012-13 Bharat Kantilal Chengede ITO, Ward 6(3), Pune 4, Budhwar Peth, Bajirao Road, Vs. Near Vitthal Mandir, Pune – 411002 PAN: AAUPC5241M (Appellant) (Respondent) Assessee by : Shri Suhas Bora, Sampada Ingale, CA and Riya Oswal, CA Department by : Shri Basavaraj Hiremath, Addl.CIT Date of hearing : 08-01-2026 Date of pronouncement : -01-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 03.07.2025 o…

Sanghi Textiles Private Limited, Hyderbad vs. ITO., Ward-3(1), Hyderabad

ITA 1311/HYD/2025[2014-15]Status: DisposedITAT Hyderabad07 Jan 2026AY 2014-15

Bench: Us:

Section 139(1)Section 143(2)Section 145Section 147Section 148Section 194ASection 250Section 37(1)

…sessee under section 148 of the Act, which required an explanation, then he ought to have followed up by issuing notice under section 143(2) of the Act. Also, we find that the Hon’ble High Court of Delhi in the case of PCIT v. Dart Infrabuild Pvt. Ltd. (2024) 460 ITR 532 (Delhi)(HC) had observed that the issuance of notice under section 143(2) of the Act is mandatory 24 Sanghi Textiles Privarte Limited vs. ITO for framing of an assessment. Also, the Hon’ble High Court of Allahabad in the case of CIT vs. Salarpur Cold Storage, [2015] 228 Taxman 48 (Allahabad) after relying upon the judgment of the Hon’ble Supreme…

Deputy Commissioner of Income Tax, Ghaziabad vs. Mahalakshmi Light House, Hapur

In the result, Cross Objection filed by the Assessee is allowed

ITA 3513/DEL/2024[2015-16]Status: DisposedITAT Delhi05 Dec 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Deputy Commissioner Of Vs. Mahalakshmi Light House, Income Tax 285, Avas Vikas Vihar, Room No. 201, First Floor, Hapur, Uttar Pradesh Cgo Complex, Hapur Chungi, Pan: Aatfm3627N Ghaziabad, Uttar Pradesh Appellant Respondent

Section 147Section 69C

…1 ITA No. 3513 & C.O No. 119 /Del/2024 DCIT Vs. Mahalaxmi Light House IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Deputy Commissioner of Vs. Mahalakshmi Light House, Income Tax 285, Avas Vikas Vihar, Room No. 201, First Floor, Hapur, Uttar Pradesh CGO Complex, Hapur Chungi, PAN: AATFM3627N Ghaziabad, Uttar Pradesh Appellant Respondent C.O No. 119/Del/2024 (in ITA No. 3513/Del/2024) Mahalakshmi Light House, Vs. Deputy Commissioner of 285, AvasVikasVihar, Hapur, Income Tax Ghaziabad,Uttar Pra…

Assistant Commissioner of Income-Tax, Delhi vs. Logic Control Pvt. Ltd., Delhi

In the result, appeal of Revenue in ITA No

ITA 3974/DEL/2025[2011-12]Status: DisposedITAT Delhi21 Nov 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 158B

…d on 11.09.2018 in response to notice u/s 148 of the Act and has accepted the return as valid while determining the total income. In view of the same, the ld. counsel for the assessee argued that the decision in the case of PCIT Vs. Dart Infrabuild Pvt Ltd 460 ITR 532 is squarely applicable. 7. We have heard the rival submissions and have perused the relevant material on record. The uncontroverted facts in the instant case are that the assessee’s case was reopened u/s 148 of the Act vide notice dated 29.03.2018 and the return in response to notice u/s 148 of the Act was filed on 11.09.2018. The RoI was pro…

Pelican Tobacco India Private Limited vs. ITO, Ward - 19(4), New Delhi

Appeal is allowed

ITA 129/DEL/2024[2012-13]Status: DisposedITAT Delhi01 Oct 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra

For Appellant: Sh. Udit Dad, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 143(2)Section 147Section 148Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Avdhesh Kumar Mishra, Accountant Member ITA No. 129/Del/2024 : Asstt. Year: 2012-13 Pelican Tobacco India Pvt. Ltd. Vs Income Tax Officer, 902-903, Padma Tower-I, Rajendra Ward-19(4), Place, New Delhi-110008 New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCP9492K Assessee by : Sh. Udit Dad, Adv. Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 01.10.2025 Date of Pronouncement: 01.10.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2012-13, arises…

Nimmana Narasimharao, Eluru vs. Income Tax Officer, Ward-2, Eluru

ITA 50/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2017-18

Bench: Us:

Section 133(6)Section 142(1)Section 143(2)Section 144Section 155BSection 69A

…आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी एस. बालकृ"णन, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER, आयकर अपीलसं./I.T.A.No.50/Viz/2025 (िनधा"रण वष"/ Assessment Year: 2017-18) Nimmana Narasimharao Vs. Income Tax Officer Eluru Ward-2 Eluru PAN : ABDPN4907B (अपीलाथ"/ Appellant) (""थ"/ Respondent) करदाता का "ितिनिध"/ : Shri G.V.N.Hari, Advocate Assessee Represented by राज" का "ितिनिध"/ : Dr. Aparna Villuri, Sr.DR Department Represented by सुनवाई समा" होने की ि…

Sri Ksheera Ramalingeswara Swamy Temple, Palakol vs. Income Tax Officer (Exemptions), Rajahmundry

ITA 199/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2017-18

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.199/Viz/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Sri Ksheera Ramalingeswara Vs. Income Tax Officer Swamy Temple, (Exemptions), Palakol. Rajahmundry. Pan: Aakas5615E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 24/09/2025 घोषणा की तारीख/Date Of 30/09/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee Society Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 15/05/2023, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 144 Of The Income Tax Act, 1961 (For Short, “Act”), Dated 28/12/2019 For A.Y. 2017-18. 2 I Sri Ksheera Ramalingeswara Swamy Temple Vs. Ito (Exemptions)

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 11Section 12ASection 142(1)Section 143(2)Section 144

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S., Accountant Member आ.अपी.सं /ITA No.199/Viz/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Sri Ksheera Ramalingeswara Vs. Income Tax Officer Swamy Temple, (Exemptions), Palakol. Rajahmundry. PAN: AAKAS5615E (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Sri GVN Hari, Advocate राज" व "ारा/Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of Hearing: 24/09/2025 घोषणा की तारीख/Date of 30/09/2025 Pronouncement: आदेश / ORDER PER. R…

Haripriya Tekupally, Hyderabad vs. Income Tax Officer, Int Txn - 2, Hyderabad

In the result appeal ITA

ITA 787/HYD/2024[2014-15]Status: DisposedITAT Hyderabad10 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P R SureshFor Respondent: Sri Siva Prasad, SV, Sr. AR
Section 142(1)Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.786 & 787/Hyd./2024 Assessment Year 2014-2015 Gangaram Reddy Tekulapalli, PAN ADUPT2645K Smt. Haripriya The Income Tax Officer, Tekulapalli PAN ADUPT2644J (Int. Taxn)-2, Plot No.56, Street No.7, vs. Hyderabad. Telecom Nagar, Telangana. Gachibowli, Hyderabad – 500 032 State of Telangana (Appellant) (Respondent) For Assessee : CA, P R Suresh For Revenue : Sri Siva Prasad, SV, Sr. AR Date of Hearing : 11.08.2025 Date of Pronouncement : 10.09.2025 ORDER PER MAN…

Gangaram Reddy Tekulapalli, Hyderabad vs. ITO., Int Taxn- 2, Hyderabad

In the result appeal ITA

ITA 786/HYD/2024[2014-15]Status: DisposedITAT Hyderabad10 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P R SureshFor Respondent: Sri Siva Prasad, SV, Sr. AR
Section 142(1)Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.786 & 787/Hyd./2024 Assessment Year 2014-2015 Gangaram Reddy Tekulapalli, PAN ADUPT2645K Smt. Haripriya The Income Tax Officer, Tekulapalli PAN ADUPT2644J (Int. Taxn)-2, Plot No.56, Street No.7, vs. Hyderabad. Telecom Nagar, Telangana. Gachibowli, Hyderabad – 500 032 State of Telangana (Appellant) (Respondent) For Assessee : CA, P R Suresh For Revenue : Sri Siva Prasad, SV, Sr. AR Date of Hearing : 11.08.2025 Date of Pronouncement : 10.09.2025 ORDER PER MAN…

Anil Kumar Parekh, Dhamtari vs. Income Tax Officer, Ward Dhamtari, Dhamtari

In the result, appeal of the assessee is allowed

ITA 194/RPR/2025[2013-14]Status: DisposedITAT Raipur28 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.194/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Anil Kumar Parekh C/O. Madhu Traders, Station Road, Dhamtari (C.G.)-493 773 Pan: Akepp0240E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 147Section 148Section 68Section 69C

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.194/RPR/2025 "नधा"रण वष" /Assessment Year : 2013-14 Anil Kumar Parekh C/o. Madhu Traders, Station Road, Dhamtari (C.G.)-493 773 PAN: AKEPP0240E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent Assessee by : None (Adjournment Application) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23.06.2025 घोष…

Raghu Satyanaryana Kollu, Kodad vs. ITO., Ward-1, Suryapet

In the result, both the captioned appeals are allowed in terms of the aforesaid observations

ITA 413/HYD/2025[2014-15]Status: DisposedITAT Hyderabad23 Jun 2025AY 2014-15

Bench: Us:

Section 147Section 148Section 250

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM-B’ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.412 and 413/Hyd/2025 (निर्धारण वर्ा/ Assessment Years : 2013-14 and 2014-15) Raghu Satyanarayana Vs. The Income Tax Officer, Kollu, Ward –1, Kodad. Suryapet. PAN : ACTPK0500A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Y. V. Bhanu Narayan Assessee Rao, C.A. Repre…

Raghu Satyanaryana Kollu, Kodad vs. ITO., Ward-1, Suryapet

In the result, both the captioned appeals are allowed in terms of the aforesaid observations

ITA 412/HYD/2025[2013-14]Status: DisposedITAT Hyderabad23 Jun 2025AY 2013-14

Bench: Us:

Section 147Section 148Section 250

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM-B’ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.412 and 413/Hyd/2025 (निर्धारण वर्ा/ Assessment Years : 2013-14 and 2014-15) Raghu Satyanarayana Vs. The Income Tax Officer, Kollu, Ward –1, Kodad. Suryapet. PAN : ACTPK0500A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Y. V. Bhanu Narayan Assessee Rao, C.A. Repre…

Krishan Kumar Makrania Pro. M/S. Makrania Oil Mill, Bhiwani vs. DCIT Central Circle-I, Gurgaon

In the result, assessee’s appeal in ITA No

ITA 3214/DEL/2024[2011-12]Status: DisposedITAT Delhi18 Jun 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singhassessment Year: 2011-12)

For Appellant: Sh. Gautam Jain, Adv. & AnkitFor Respondent: Sh. Om Parkash, Sr. DR
Section 139(1)Section 143(2)Section 143(3)Section 147Section 148

…i.e. A.Y. 2011-12 or 31.03.2018. When the notice u/s 148 of the Act was issued did not contain any provision expressly providing the delay in furnishing of return making the return invalid. In this regard he has further relied on the following judgments: - 166 Taxmann.com 4 (Del) PCIT vs. Dart Infrabuild (P.) Ltd - 167 Taxmann.com 90 (Del) Shaily Juneja vs. ACIT 7 Krishna Kumar Makrania - 383 ITR 448 (Del) PCIT vs. Shri Jai Shiv Shankar Traders (P.) Ltd. - 383 ITR 455 (Del) PCIT vs. Silverline - 25 Taxmann.com 341 (Mad) Sapthagiri Finance & Investments vs. ITO - ITA 696/2015 (Del) CIT vs. Delhi Kalyan Samiti…

Amardeep, Jhajjar vs. ITO, Ward-1, Rohtak

In the result appeal of the assessee is allowed

ITA 1213/DEL/2024[2012-13]Status: DisposedITAT Delhi21 Mar 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Respondent: Shri Ashish Tripathi, Sr. DR
Section 142(1)Section 143(3)Section 147Section 148

…r book). The assessee furnished a screenshot of the ITD qua issue of the notice u/s 148 to show that there was no mention of its Jhajjar address. The Ld. Council placed reliance inter alia upon a catena of the judgements including Dart Infra Build Pvt. Ltd. 460 ITR 532& Chetan Gupta 382 ITR 613 (Delhi high court) as well as Rajiv Gupta ITR No. 1166/del/2024 of this tribunal, holding that assessment orders based on notices issued on wrong address cannot survive. The Ld. Council submitted that in view of these facts the order of Ld. First Appellate Authority is not based upon correct and understanding to appr…

Veerendra Singh, Jalaun vs. ITO, W 2(1)(5), Orai, Jalaun

The appeal of the assessee is allowed in the manner as indicated above

ITA 169/AGR/2022[2011-12]Status: DisposedITAT Agra19 Feb 2025AY 2011-12

Bench: Shri Ramit Kocharveerendra Singh, Income-Tax Officer, Vill. Dakor Mohana, Orai, Ward 2(1)(5), Orai, Distt. Jalaun (Up)-285001. V. Distt. Jalaun (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bbjps 3108 J Appellant .. Respondent

Section 139Section 143(2)Section 147Section 148Section 250Section 44A

…serving notice u/s 143(2) of the Act. Learned counsel for the assessee relied upon several judicial pronouncements in support of his contention as under: (1) Hon’ble Delhi High Court’s judgment & order in the case of PCIT v. Dart Infrabuild Pvt. Ltd. (2024) 460 ITR 532 (Delhi); 5 Hon’ble Delhi High Court’s judgment & order in the case of Indus Towers Limited v. DCIT dated 29.5.2017 [2017 (6) TMI 24 – Delhi High Court] (3) Learned counsel for the assessee also relied upon the decision of the Hon’ble Supreme Court in the case of ACIT & Another v. M/s Hotel Blue Moon (2010) 321 ITR 362 (SC) dated 02.02.2010. 4.…

Sunil Garg, New Delhi vs. DCIT Central Circle-II, Faridabad

In the result appeal of the assessee is allowed

ITA 1213/DEL/2023[2010-11]Status: HeardITAT Delhi16 Jan 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Respondent: Shri Ashish Tripathi, Sr. DR
Section 142(1)Section 143(3)Section 147Section 148

…r book). The assessee furnished a screenshot of the ITD qua issue of the notice u/s 148 to show that there was no mention of its Jhajjar address. The Ld. Council placed reliance inter alia upon a catena of the judgements including Dart Infra Build Pvt. Ltd. 460 ITR 532& Chetan Gupta 382 ITR 613 (Delhi high court) as well as Rajiv Gupta ITR No. 1166/del/2024 of this tribunal, holding that assessment orders based on notices issued on wrong address cannot survive. The Ld. Council submitted that in view of these facts the order of Ld. First Appellate Authority is not based upon correct and understanding to appr…

Pr. CIT v. Dart Infrabuild (P) Ltd. (166 Taxmann.com 4) — Cited in 18 Judgments | BharatTax