Pr. CIT v. Shri Jai Shiv Shankar Traders Pvt. Ltd.

383 ITR 448High Court2016#1040 most cited

What is Pr. CIT v. Shri Jai Shiv Shankar Traders Pvt. Ltd. authority for?

The issuance of a notice under Section 143(2) of the Income-tax Act is a mandatory jurisdictional requirement for completing an assessment or reassessment. Failure to issue this notice renders the assessment order invalid, even if the return of income is filed belatedly or in response to a Section 148 notice.

105

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

Pr. CIT v. Shri Jai Shiv Shankar Traders Pvt. Ltd. · 383 ITR 448 · Section 143(2) notice · mandatory requirement · Section 148 reassessment · jurisdictional defect · invalid assessment · belated return · failure to issue notice · reassessment proceedings quashed

Sections most often in play

Section 143(2)Section 148Section 147Section 143(3)Section 292BBSection 144Section 142(1)Section 250
Read the full judgment

Issues it is cited on

section 133(a)section 153b(1)(a)section 148(1)section 292bbtime barred assessmentsection 153(1)(a)bona fide mistakesection 90asection 153b(1)section 153(4)section 158bcsection 292b

Judgments citing Pr. CIT v. Shri Jai Shiv Shankar Traders Pvt. Ltd.

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4576/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…er Singh Kalra decision has been reviewed by the Hon’ble Delhi High Court in revenue Petition No. 441/2011 vide order dated 17.08.2011. This fact has been noted by the Hon’ble High Court in the case of Pr. CIT Vs Shri Jai Shiv Shankar Traders Pvt. Ltd. (2016) 383 ITR 448 dated 14.10.2015 and it has been held that it is mandatory to issue notice u/s 143(2) in proceedings u/s 147 of the Act as well. Further, he submitted that a number of judgments have been pronounced by the Hon’ble Delhi High Court wherein the Court has taken a view that it is mandatory to issue notice u/s 143(2) in proceedings u/s 147 of the Act…

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4575/DEL/2016[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…er Singh Kalra decision has been reviewed by the Hon’ble Delhi High Court in revenue Petition No. 441/2011 vide order dated 17.08.2011. This fact has been noted by the Hon’ble High Court in the case of Pr. CIT Vs Shri Jai Shiv Shankar Traders Pvt. Ltd. (2016) 383 ITR 448 dated 14.10.2015 and it has been held that it is mandatory to issue notice u/s 143(2) in proceedings u/s 147 of the Act as well. Further, he submitted that a number of judgments have been pronounced by the Hon’ble Delhi High Court wherein the Court has taken a view that it is mandatory to issue notice u/s 143(2) in proceedings u/s 147 of the Act…

Shashi Kumar Nirala, Deoghar vs. ITO, Ward-1, Arra

In the result, assessee’s appeal stands allowed

ITA 29/PAT/2018[2011-12]Status: DisposedITAT Patna20 Jan 2021AY 2011-12

Bench: Shri Sanjay Gargआयकर अपील सं.य/ Assessment Year:2011-12 Shashi Kumar Nirala Income Tax Officer बनाम / Opp. Sbi Training Centre, Ward-1, Ara V/S. Shivpuri Path, Salona Tand, Deoghar-814112 [Pan No.Abepn 7135 Q]

Section 143(2)Section 147Section 148

…is squarely covered by the decision of the Hon'ble Supreme Court in the case of Commissioner of Income Tax vs. Hotel Bluemoon (2010) 321 ITR 362 (SC) and of the Hon'ble Delhi High Court in the case of Pr. CIT vs. Shri Jai Shiv Shankar Traders Pvt. Ltd. (2015) 383 ITR 448 (Del). 4. Another jurisdictional issue raised by the Ld. counsel for the assessee is that the notice u/s 148 of the Act was issued by the DCIT Deoghar whereas the assessment u/s 147 of the Act has been framed by the ITO Ward-1 Ara. The ITO Ward-1 Ara did not issue any notice u/s 148 of the Act nor he recorded any reason to the effect that the inc…

Dart Infrabuild Pvt. Ltd.(Earlier Known As Kiwi Infrabuild Pvt. Ltd.), New Delhi vs. ITO Ward-14(3), New Delhi

In the result, appeal of the assessee is allowed

ITA 8774/DEL/2019[2010-11]Status: DisposedITAT Delhi25 Aug 2020AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri K.N. Chary

Section 143(2)Section 147Section 148Section 14ASection 151Section 151(1)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT & SHRI K.N. CHARY, JUDICIAL MEMBER ITA No.-8774/Del/2019 (Assessment Year: 2010-11) M/s Dart Infrabuild (P) Ltd. vs ITO (Earlier known as Kiwi Infrabuild P. Ltd.) Ward 14(3), E-1, South Extension, Part-II, New Delhi. North Delhi. PAN No. AACCK8924G Assessee by Shri Salil Aggarwal, Adv. & Shri Shailesh Gupta, CA Revenue by Ms. Nidhi Srivastava, CIT DR Date of Hearing 14.08.2020 Date of Pronouncement 25 .08.2020 ORDER PER K. NARSIMHA CHARY, J.M. Aggrieved by the order dated 28/3/2016 passed by the…

JCIT, New Delhi vs. M/S. Delhi Metro Rail Corporation Ltd., New Delhi

In the result, both the appeal of the Revenue and the cross objections of the assessee are dismissed

ITA 3680/DEL/2017[2005-06]Status: DisposedITAT Delhi20 Jan 2020AY 2005-06

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Ms. Indra Bansal, FCAFor Respondent: Ms. Nidhi Srivastava, CIT/DR
Section 143(2)Section 143(3)Section 147Section 148

…of the Act and stated that it is only a change of opinion. 7. Ld. DR placed reliance on the assessment order. Ld. AR placed reliance on the decisions of the Hon’ble Delhi High Court in the cases of PCIT vs. Sh. Jai Shiv Shankar Traders Private Limited (2016) 383 ITR 448 (Delhi) and PCIT vs. Silver Line (2016) 383 ITR 455 (Delhi) for the principle that subsequent to the statement of the assessee in response to notice u/s. 148 to treat the original return filed as a return filed pursuant to a notice under section 148 of the Act, the Assessing Officer’s failure to issue notice under section 143(2) of the Act invali…

Ramakant Sharma, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is allowed

ITA 264/JPR/2017[2007-08]Status: DisposedITAT Jaipur02 Dec 2019AY 2007-08

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 264/Jp/2017 Assessment Year: 2007-08 Shri Ramakant Sharma, Cuke I.T.O., Vs. S/O- Shri Ramesh Chand Sharma, 1 Ward-3(5), Vimal Kunaj, Vidyut Nagar, Behind Jaipur. Bharat Petrol Pump, Jaipur. Pan No.: Bjrps 5130 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Vedant Agarwal (Adv) & Shri Satish Gupta (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 26/11/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 07/12/2020 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Jaipur Dated 05/12/2016 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. On The Facts & Circumstances Of The Case & In Law Also Ld. Lower Authorities Grossly Erred In Initiating Reassessment Proceedings U/S 147 Of The Act. 2. On The Facts & Circumstances Of The Case & In Law Also Ld. A.O. Grossly Erred In Resuming Jurisdiction Without Serving Notice U/S 148 On The Appellant Assessee As Notice Issued U/S 148 Was Not Served On The Appellant.

For Appellant: Shri Vedant Agarwal (Adv) &For Respondent: Shri Ambrish Bedi (CIT-DR)
Section 143(2)Section 147Section 148Section 50CSection 50C(2)

…ed strictly -- Income Tax Act, 1961, ss. 143, 148. It is further submitted that even if the return of income was filed after the issue of notice u/s 142(1), the Hon'ble Delhi court in the case of PCIT-08 vs. Shri Jai Shiv Shankar traders Pvt. Ltd. reported in 383 ITR 448 - (Delhi) (Case laws Paper book pages 29-31) has held that the issue of notice u/s 143(2) is not a procedural requirement and is mandatory and completion of assessment without issue of notice u/s 143(2) is fatal to the assessment. The Hon’ble Jurisdictional High Court had further held that issuance and service of notice U/s 143(2) of the Act is s…

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

…d after the expiry of given time prescribed in notice u/s 148 is also a valid return:- i) Late Janak K. Kansara vs. DCIT (2008) 116 TTJ 415 (Ahd-Trib); ii) CIT vs. Rajeev Sharma (2011) 336 ITR 678 (All); iii) PCIT vs. Jai Shiv Shankar Traders (P) Ltd. (2016) 383 ITR 448 (Del); & iv) DCIT vs. Ms Mayawati (2010) 135 TTJ 274 (Del-Trib). 9. Referring to the following decisions, the ld. counsel for the assessee submitted that the provision of section 292BB does not cure non-issuance of notice or even issuance of such notice after the period of limitation:- i) CIT vs. Laxman Das Khandelwal, Civil Appeal No.6261-6262…

Sri Ujjal Dutta, Birbhum vs. ITO, Ward - 3(1), Suri, Birbhum

Appeals are allowed in above terms

ITA 2209/KOL/2017[2005-06]Status: DisposedITAT Kolkata27 Nov 2019AY 2005-06

Bench: Shri P.M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.2208 & 2209/Kol/2017 ("नधा"रण वष" / Assessment Years: 2005-06 & 2005-06) Sri Ujjal Dutta Vs. Ito, Ward-3(1), Suri Netaji Subhas Rd. Bolpur, Birbhum. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agtpd9357Q (Appellant) .. (Respondent) Appellant By : Shri Miraj D. Shah, Ar Respondent By : Smt. Ranu Biswas, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 24/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 27/11/2019 आदेश / O R D E R

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Smt. Ranu Biswas, Sr. DR
Section 143(2)Section 147Section 148

…not sustainable and deserves to be quashed. This tribunal’s coordinate bench’s decision in Kamla Devi Sharma vs. ITO ITA No.1026/JP/2016 dated 06.02.2018 takes note of hon’ble Delhi high court’s decision in PCIT-08 vs. Shri Jai Shiv Shankar traders Pvt. Ltd. 383 ITR 448 - (Delhi) to hold that section 143(2) notice has to be issued after filing of the return only as under: “In this case, notice u/s 148 was issued on 30.03.2010, in response to which no return of income was filed. On 01.10.2010, Ld.AO issued notice u/s 143(2), which was duly served. Subsequently notices u/s 142(1) were also issued on certain occas…

Sri Ujjal Dutta, Birbhum vs. ITO, Ward - 3(1), Suri, Birbhum

Appeals are allowed in above terms

ITA 2208/KOL/2017[2005-06]Status: DisposedITAT Kolkata27 Nov 2019AY 2005-06

Bench: Shri P.M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.2208 & 2209/Kol/2017 ("नधा"रण वष" / Assessment Years: 2005-06 & 2005-06) Sri Ujjal Dutta Vs. Ito, Ward-3(1), Suri Netaji Subhas Rd. Bolpur, Birbhum. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agtpd9357Q (Appellant) .. (Respondent) Appellant By : Shri Miraj D. Shah, Ar Respondent By : Smt. Ranu Biswas, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 24/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 27/11/2019 आदेश / O R D E R

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Smt. Ranu Biswas, Sr. DR
Section 143(2)Section 147Section 148

…not sustainable and deserves to be quashed. This tribunal’s coordinate bench’s decision in Kamla Devi Sharma vs. ITO ITA No.1026/JP/2016 dated 06.02.2018 takes note of hon’ble Delhi high court’s decision in PCIT-08 vs. Shri Jai Shiv Shankar traders Pvt. Ltd. 383 ITR 448 - (Delhi) to hold that section 143(2) notice has to be issued after filing of the return only as under: “In this case, notice u/s 148 was issued on 30.03.2010, in response to which no return of income was filed. On 01.10.2010, Ld.AO issued notice u/s 143(2), which was duly served. Subsequently notices u/s 142(1) were also issued on certain occas…

DCIT, Circle - 4(2), Kolkata vs. M/S Sudarshan Paper & Board Pvt. Ltd., Kolkata

In the result, the appeal of the revenue and cross-objection of the assessee both are dismissed

ITA 130/KOL/2018[2011-12]Status: DisposedITAT Kolkata23 Oct 2019AY 2011-12
Section 143(2)Section 143(3)Section 147Section 148Section 14ASection 158BSection 68

…said to have complied with the requirement of filling the return of income in response to notice issued u/s 148. It is however observed that this aspect has already been considered by Hon’ble Delhi High Court in the case of Jai Shiv Shankar Traders Pvt. Ltd. 383 ITR 448 cited on behalf of the assessee and relied upon by the Ld. CIT(A) in his impugned order wherein a letter was filed by the assessee on 16.12.2010 informing the AO that the return originally filed should be treated as the return filed pursuant to the notice u/s 148. The AO thereafter, proceeded to complete the reassessment without issuing a notice…

Smt. Pushpa Joshi, Jaipur vs. Income Tax Officer, Jaipur

In the result, appeal of the assessee is allowed

ITA 963/JPR/2017[2007-08]Status: DisposedITAT Jaipur07 Oct 2019AY 2007-08
For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri J.C. Kulhari (JCIT)
Section 139(1)Section 143(2)Section 143(3)Section 148Section 153A

…i Shiv Narain Joshi Vs ITO absence of notice U/s 143(2), the assessment framed by the A.O. is not valid and liable to be quashed. The ld AR has also relied on the decision of Hon’ble Delhi High Court in the case of Pr.CIT Vs Jai Shiv Shankar Traders Pvt. Ltd. 383 ITR 448 (Delhi) as well as decision of the Coordinate Bench of this Tribunal dated 06/02/2018 in the case of Kamla Devi Sharma Vs ITO in ITA No. 1026/JP/2016. 4. On the other hand, the ld. DR has submitted that the return of income filed by the assessee was not valid as it was belated return, therefore, the A.O. was not required to issue notice U/s 143(2…

Indo Office Solutions (P) Ltd., New Delhi vs. ACIT, New Delhi

Appeal of the assessee is partly allowed for statistical

ITA 3176/DEL/2017[2011-12]Status: DisposedITAT Delhi17 Sept 2019AY 2011-12

Bench: Shri Suchitra Kamble & Shri Prashant Maharishi[Assessment Year: 2013-14]

Section 132Section 133Section 147Section 148

…case of ACIT vs. Hotel Blue Moon (2010) 321 ITR 362. The Ld. AR further relied upon the following decisions: i) CIT vs. Motor General Finance Ltd. 254 ITR 449 (Del.) ii) Kuber Tobacco Products vs. DCIT 117 ITD 273 (SB) iii) CIT vs. Jai Shiv Shankar Traders 383 ITR 448 (Del) iv) Alpine Electronics vs. DGIT 341 ITR 247 v) ITO vs. Gravity Systems Pvt. Ltd. (ITA No. 5626/Del/2012) order dated 16.03.2017 Thus, the Ld. AR submitted that the assessment order framed is bad in law. 6. As regards to Ground No. 3 relating to enhancement of income by the CIT(A) without show cause notice, the Ld. AR submitted that the…

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

…of the assessment under section 147/148 of the Act makes the assessment invalid and void ab-initio and in this regard he has placed reliance on the following decisions:- 1. Kuber Tobacco Products vs. DCIT, 117 ITD 273 (SB) 2. CIT vs. Jai Shiv Shankar Traders, 383 ITR 448 (Del) 3. Alpine Electronics vs. Director General Income Tax, 341 ITR 247. 10. The ld. D.R., on the other hand, has contended before us that non- issuance of notice under section 143(2) of the Act before completion 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…

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

…of the assessment under section 147/148 of the Act makes the assessment invalid and void ab-initio and in this regard he has placed reliance on the following decisions:- 1. Kuber Tobacco Products vs. DCIT, 117 ITD 273 (SB) 2. CIT vs. Jai Shiv Shankar Traders, 383 ITR 448 (Del) 3. Alpine Electronics vs. Director General Income Tax, 341 ITR 247. 10. The ld. D.R., on the other hand, has contended before us that non- issuance of notice under section 143(2) of the Act before completion 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…

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

…of the assessment under section 147/148 of the Act makes the assessment invalid and void ab-initio and in this regard he has placed reliance on the following decisions:- 1. Kuber Tobacco Products vs. DCIT, 117 ITD 273 (SB) 2. CIT vs. Jai Shiv Shankar Traders, 383 ITR 448 (Del) 3. Alpine Electronics vs. Director General Income Tax, 341 ITR 247. 10. The ld. D.R., on the other hand, has contended before us that non- issuance of notice under section 143(2) of the Act before completion 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…

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

…of the assessment under section 147/148 of the Act makes the assessment invalid and void ab-initio and in this regard he has placed reliance on the following decisions:- 1. Kuber Tobacco Products vs. DCIT, 117 ITD 273 (SB) 2. CIT vs. Jai Shiv Shankar Traders, 383 ITR 448 (Del) 3. Alpine Electronics vs. Director General Income Tax, 341 ITR 247. 10. The ld. D.R., on the other hand, has contended before us that non- issuance of notice under section 143(2) of the Act before completion 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…

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

…of the assessment under section 147/148 of the Act makes the assessment invalid and void ab-initio and in this regard he has placed reliance on the following decisions:- 1. Kuber Tobacco Products vs. DCIT, 117 ITD 273 (SB) 2. CIT vs. Jai Shiv Shankar Traders, 383 ITR 448 (Del) 3. Alpine Electronics vs. Director General Income Tax, 341 ITR 247. 10. The ld. D.R., on the other hand, has contended before us that non- issuance of notice under section 143(2) of the Act before completion 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…

Today Realty P.Ltd, New Delhi vs. ITO, Ward-25(3), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 4029/DEL/2019[2011-12]Status: DisposedITAT Delhi22 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar, Acountant Member

For Appellant: Sh. Manoj Kumar Patawari, CAFor Respondent: Ms. Ashima Neb, Sr. DR
Section 133(6)Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 68Section 69

…. In support of his arguments, he relied upon the ITAT, Delhi decision in the case of Kush Leasing (P) Ltd. Vs. ITO, Ward 5(3), New Delhi (2008) 20 SOT 337 (Delhi) and various following other decisions:- i) PCIT vs. Shri Jai Shiv Shankar Traders Pvt. Ltd. 383 ITR 448 (DHC). ii) CIT vs. CPR Capital Services Ltd. (2011) 330 ITR 43 (DHC). iii) Virendra Deve Dixit vs. ACIT (2011) 331 ITR 483 (All. HC). iv) CIT vs. Cebon India Ltd. (2012) 347 ITR 583 (P&H-HC). v) DCIT vs. Mahi Valley Hotels & Resorts (2006) 287 ITR 360 (Guj. HC). vi) Sapthgiri Finance & Investments vs. ITO (2012) (Mad. HC.) vii) Meenaks…

Today Realty Pvt. Ltd., Delhi vs. ITO, Ward-25(3), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 4028/DEL/2019[2010-11]Status: DisposedITAT Delhi22 Jul 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar, Acountant Member

For Appellant: Sh. Manoj Kumar Patawari, CAFor Respondent: Ms. Ashima Neb, Sr. DR
Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 68Section 69C

…sessment framed u/s. 143(3)/147 is invalid, void ab initio. Apart from the order of the Hon’ble Supreme Court of India in the case of ACIT vs. Hotel Blue Moon (2010) 321 ITR 362 in support of his arguments, he also relied upon the following case laws:- Ltd. 383 ITR 448 (DHC). ii) CIT vs. CPR Capital Services Ltd. (2011) 330 ITR 43 (DHC). iii) Virendra Deve Dixit vs. ACIT (2011) 331 ITR 483 (All. HC). iv) CIT vs. Cebon India Ltd. (2012) 347 ITR 583 (P&H-HC). 4 v) DCIT vs. Mahi Valley Hotels & Resorts (2006) 287 ITR 360 (Guj. HC). vi) Sapthgiri Finance & Investments vs. ITO (2012) (Mad. HC.) vii) Meena…

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

…t is well settled Law that re-assessment order cannot be passed without service of notice under section 143(2) of the I.T. Act, 1961. We rely upon the decisions of the Hon’ble Delhi High Court in the case of Pr. CIT vs. Sri Jai Shiv Shankar Traders Pvt. Ltd., 383 ITR 448 (Del.) Pr. CIT vs. Silverline 383 ITR 455 (Del.) and CIT vs. Lunar Diamonds Ltd., 281 ITR 1 (Del.). Considering the above discussion, we are of the view that reassessment order is nullity and bad in law. The additional ground of the appeal of assessee is allowed. We, accordingly, set aside the Orders of the authorities below and quash the re-asse…