Pr. CIT v. Silver Line

383 ITR 455High Court2016#461 most cited

What is Pr. CIT v. Silver Line authority for?

For reassessment under Section 147, the Assessing Officer must record reasons and communicate them to the assessee. An assessee's participation in proceedings pursuant to a Section 148 notice does not obviate the mandatory requirement of recording and communicating reasons or issuing a Section 143(2) notice.

201

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

Pr. CIT v. Silver Line · Section 147 · Section 148 · Section 143(2) · reassessment notice · recording reasons · communication of reasons · assessee participation · procedural defect · mandatory requirement · waiver of notice

Also reported as

65 Taxmann.com 137

Sections most often in play

Section 143(2)Section 147Section 148Section 143(3)Section 292BBSection 139Section 271(1)(c)Section 282
Read the full judgment

Issues it is cited on

section 10(31a)section 100section 76section 142(2c)section 153b(1)(b)section 153b(1)rectification under section 154section 144basection 158bcsection 206csection 206statement under section 132(4)

Judgments citing Pr. CIT v. Silver Line

Vidya Shanker Jaiswal, Sarguja vs. ITO, Ward-2, Ambikapur

The appeals of the assessee are allowed

ITA 142/RPR/2026[2014-15]Status: DisposedITAT Raipur24 Mar 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.141 & 142/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

For Appellant: S/shri Yash Dhariwal &For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143Section 143(2)Section 143(3)Section 148

…otice under Section 143(2). In our view, this contention is bereft of any merits and completely ignores the scheme of the machinery provisions for assessment under the Act. It is now well settled by a number of decisions (See: Pr. CIT v. Silver Line and Anr.: 283 CTR 148 (Del), ACIT v. Hotel Blue Moon: 321 ITR 362 (SC) and CIT v. Pawan Gupta: 318 ITR 322 (Del)) that whenever the return filed by an Assessee is not accepted at its face, it is mandatory for the AO has to issue a notice under Section 143(2) of the Act for proceeding further. It is thus not open for the AO to not issue a notice under Section 143(2) of…

Vidya Shanker Jaiswal, Sarguja vs. ITO, Ward-2, Ambikapur

The appeals of the assessee are allowed

ITA 141/RPR/2026[2013-14]Status: DisposedITAT Raipur24 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.141 & 142/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

For Appellant: S/shri Yash Dhariwal &For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143Section 143(2)Section 143(3)Section 148

…otice under Section 143(2). In our view, this contention is bereft of any merits and completely ignores the scheme of the machinery provisions for assessment under the Act. It is now well settled by a number of decisions (See: Pr. CIT v. Silver Line and Anr.: 283 CTR 148 (Del), ACIT v. Hotel Blue Moon: 321 ITR 362 (SC) and CIT v. Pawan Gupta: 318 ITR 322 (Del)) that whenever the return filed by an Assessee is not accepted at its face, it is mandatory for the AO has to issue a notice under Section 143(2) of the Act for proceeding further. It is thus not open for the AO to not issue a notice under Section 143(2) of…

Mohammed Usman, Bhilai, Durg vs. Income Tax Officer-2(1), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 180/RPR/2026[2011-12]Status: DisposedITAT Raipur17 Mar 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 148

…otice under Section 143(2). In our view, this contention is bereft of any merits and completely ignores the scheme of the machinery provisions for assessment under the Act. It is now well settled by a number of decisions (See: Pr. CIT v. Silver Line and Anr.: 283 CTR 148 (Del), ACIT v. Hotel Blue Moon: 321 ITR 362 (SC) and CIT v. Pawan Gupta: 318 ITR 322 (Del)) that whenever the return filed by an Assessee is not accepted at its face, it is mandatory for the AO has to issue a notice under Section 143(2) of the Act for proceeding further. It is thus not open for the AO to not issue a notice under Section 143(2) of…

Nikita Kapoor, Delhi vs. ITO Ward-54(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 3875/DEL/2025[2016-17]Status: DisposedITAT Delhi14 Jan 2026AY 2016-17

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2016-17 Vs Nikita Kapoor, Ito, Nfac, Delhi / C/O Raj Kumar & Ito, Ward 54(1), Associates, New Delhi L-7A (Lgf) South Extension, Parti-Ii, New Delhi – 110 049 Pan: Cgbpk7762C (Appellant) (Respondent)

Section 10(38)Section 143(2)Section 144Section 147Section 148Section 151Section 47Section 68Section 69C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2016-17 Vs NIKITA KAPOOR, ITO, NFAC, DELHI / C/O RAJ KUMAR & ITO, WARD 54(1), ASSOCIATES, NEW DELHI L-7A (LGF) SOUTH EXTENSION, PARTI-II, NEW DELHI – 110 049 PAN: CGBPK7762C (APPELLANT) (RESPONDENT) Appellant by Shri Raj Kumar, CA & Shri J.P. Sharma, Adv. Respondent by Ms. Harpreet Kaur Hansra, Sr. DR. 06/01/2026 Date of hearing: 14/01/2026 Date of Pronouncement: ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against t…

Ruchie Mittal, Delhi vs. DCIT CC-1, Faridabad

In the result, the appeal is allowed

ITA 2683/DEL/2025[2013-14]Status: DisposedITAT Delhi16 Dec 2025AY 2013-14

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2683/Del/2025 िनधा"रणवष"/Assessment Year:2013-14 बनाम Ruchie Mittal, Dcit Plot No.10-11, 2Nd Floor, Vs. Central Circle-1, Nelson Mandela Marg, Vasant Kunj, Faridabad, Haryana. Delhi. Pan No.Addpg0409P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 148Section 148ASection 250Section 69Section 69A

…r the first time before the Hon'ble Tribunal, if the foundational facts are already on record. Reliance in this regard is placed in the following case laws: • CIT vs. Sinhgad Technical Education Society [(2017) 397 ITR 344 (SC)], • PCIT vs. Silver Line [2016] 383 ITR 455 (Delhi HC), • Zakir Hussain v. CIT [2006] 202 CTR (Raj.) 40 4. Accordingly, the Appellant prays for the admission of the additional grounds, as detailed in the annexure attached, in view of Rule 11 of the Income Tax (Appellate Tribunal) Rules, 1963, which enables an appellant to raise grounds of appeal not mentioned in the Memorandum of Appeal (…

Rama Agrawal, Durg vs. Income Tax Officer-2(1), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 490/RPR/2025[2015-16]Status: DisposedITAT Raipur25 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.490/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Rama Agrawal 33A, I. E. Bhilai, S.O Industrial Estate, Durg-490 026 (C.G.) Pan: Acgpa8359N

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148

…otice under Section 143(2). In our view, this contention is bereft of any merits and completely ignores the scheme of the machinery provisions for assessment under the Act. It is now well settled by a number of decisions (See: Pr. CIT v. Silver Line and Anr.: 283 CTR 148 (Del), ACIT v. Hotel Blue Moon: 321 ITR 362 (SC) and CIT v. Pawan Gupta: 318 ITR 322 (Del)) that whenever the return filed by an Assessee is not accepted at its face, it is mandatory for the AO has to issue a notice under Section 143(2) of the Act for proceeding further. It is thus not open for the AO to not issue a notice under Section 143(2) of…

DCIT, Circle- 23(2), New Delhi vs. Skyline Engineering Contracts (India) Pvt. Ltd., New Delhi

ITA 5823/DEL/2017[2009-10]Status: DisposedITAT Delhi17 Sept 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Atul Puri, CAFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 139Section 143(2)Section 143(3)Section 148Section 271(1)(c)Section 282

…82/Del/2017 the person upon whom it was to be served was not sufficient to comply with a requirements of a proper service of notice. 8. The reasoning adopted by the Hon’ble Delhi High Court in the case of Principal CIT v. Silver Line [2016] 65 taxmann.com 137/383 ITR 455 with regard to issue of notice-vis-a-vis participation on behalf of the assessee in the proceedings without issue of 143(2) notice is worth noticing as could be seen from the following- "The proposal to reopen an assessment under section 147 of the Income- tax Act, 1961, is to be based on reasons to be recorded by the Assessing Officer. Such reas…

Skyline Engineering Contracts (India) Pvt. Ltd., New Delhi vs. DCIT, Circle- 24(2), New Delhi

ITA 5485/DEL/2017[2009-10]Status: DisposedITAT Delhi17 Sept 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Atul Puri, CAFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 139Section 143(2)Section 143(3)Section 148Section 271(1)(c)Section 282

…82/Del/2017 the person upon whom it was to be served was not sufficient to comply with a requirements of a proper service of notice. 8. The reasoning adopted by the Hon’ble Delhi High Court in the case of Principal CIT v. Silver Line [2016] 65 taxmann.com 137/383 ITR 455 with regard to issue of notice-vis-a-vis participation on behalf of the assessee in the proceedings without issue of 143(2) notice is worth noticing as could be seen from the following- "The proposal to reopen an assessment under section 147 of the Income- tax Act, 1961, is to be based on reasons to be recorded by the Assessing Officer. Such reas…

Skyline Engineering Contracts (India) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 3382/DEL/2017[2009-10]Status: DisposedITAT Delhi17 Sept 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Atul Puri, CAFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 139Section 143(2)Section 143(3)Section 148Section 271(1)(c)Section 282

…82/Del/2017 the person upon whom it was to be served was not sufficient to comply with a requirements of a proper service of notice. 8. The reasoning adopted by the Hon’ble Delhi High Court in the case of Principal CIT v. Silver Line [2016] 65 taxmann.com 137/383 ITR 455 with regard to issue of notice-vis-a-vis participation on behalf of the assessee in the proceedings without issue of 143(2) notice is worth noticing as could be seen from the following- "The proposal to reopen an assessment under section 147 of the Income- tax Act, 1961, is to be based on reasons to be recorded by the Assessing Officer. Such reas…

Harjeet Singh Chhabra, Raipur vs. ITO, Ward-1, Raipur (Erst. ITO-1(3), Raipur)

In the result, appeal of the assessee is allowed

ITA 469/RPR/2025[2013-14]Status: DisposedITAT Raipur09 Sept 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.469/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Harjeet Singh Chhabra H. No.84, Las Vista, Mahaveer Nagar, Raipur (C.G.)-492 001 (C.G.) Pan: Adkpc0408P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Hardik Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 143(2)Section 143(3)Section 144Section 147Section 148Section 4

…otice under Section 143(2). In our view, this contention is bereft of any merits and completely ignores the scheme of the machinery provisions for assessment under the Act. It is now well settled by a number of decisions (See: Pr. CIT v. Silver Line and Anr.: 283 CTR 148 (Del), ACIT v. Hotel Blue Moon: 321 ITR 362 (SC) and CIT v. Pawan Gupta: 318 ITR 322 (Del)) that whenever the return filed by an Assessee is not accepted at its face, it is mandatory for the AO has to issue a notice under Section 143(2) of the Act for proceeding further. It is thus not open for the AO to not issue a notice under Section 143(2) of…

Satya Enterprises, Bilaspur vs. Income Tax Officer, Ward-1(2), Bilaspur

In the result, appeal of the assessee is allowed

ITA 396/RPR/2025[2017-18]Status: DisposedITAT Raipur03 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.396/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Satya Enterprises Ward No.3, Shanti Nagar, Bilaspur (C.G.)-495 001 Pan: Adcfs1415L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143Section 143(2)Section 143(3)Section 144Section 148Section 292B

…otice under Section 143(2). In our view, this contention is bereft of any merits and completely ignores the scheme of the machinery provisions for assessment under the Act. It is now well settled by a number of decisions (See: Pr. CIT v. Silver Line and Anr.: 283 CTR 148 (Del), ACIT v. Hotel Blue Moon: 321 ITR 362 (SC) and CIT v. Pawan Gupta: 318 ITR 322 (Del)) that whenever the return filed by an Assessee is not accepted at its face, it is mandatory for the AO has to issue a 7 Satya Enterprises Vs. ITO, Ward-1(2), Bilaspur notice under Section 143(2) of the Act for proceeding further. It is thus not open for the…

Moureen Camara, Panaji vs. Assessment Centre, Income Tax Department, Delhi

ITA 200/PAN/2023[2016-17]Status: DisposedITAT Panaji26 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 200/Pan/2023 Assessment Year : 2016-17 Moureen Camara Lonic Apartment, 1St Floor, Albamar Road, Tiswadi, Panaji, Goa-403001. Pan : Abmpc9038M . . . . . . . Appellant V/S Income Tax Officer, Ward-1(5), Panaji. . . . . . . . Respondent Appearances Assessee By : Mr D E Robinson [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 11/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; Present Appeal Is Filed By The Assessee Challenging Din & Order No. Itba/Nfac/S/250/2023-24/1057640303(1) Dt. 02/11/2023 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)/Nfac’] U/S 250 Of The Income- Tax Act, 1961 [‘The Act’] Which In Turn Stemmed From Assessment Order Dt. 20/09/2021 Passed U/S 147 R.W.S.

For Appellant: Mr D E Robinson [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 142(1)Section 143(1)Section 143(2)Section 144Section 147Section 148Section 246ASection 250Section 253(1)Section 5A

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 200/PAN/2023 Assessment Year : 2016-17 Moureen Camara Lonic Apartment, 1st Floor, Albamar Road, Tiswadi, Panaji, Goa-403001. PAN : ABMPC9038M . . . . . . . Appellant V/s Income Tax Officer, Ward-1(5), Panaji. . . . . . . . Respondent Appearances Assessee by : Mr D E Robinson [‘Ld. AR’] Revenue by : Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 11/08/2025 Date of Pronouncement : 26/08/2025 ORDER PER G. D. PADMAHSHALI; Present appeal…

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

…otice under Section 143(2). In our view, this contention is bereft of any merits and completely ignores the scheme of the machinery provisions for assessment under the Act. It is now well settled by a number of decisions (See: Pr. CIT v. Silver Line and Anr.: 283 CTR 148 (Del), ACIT v. Hotel Blue Moon: 321 ITR 362 (SC) and CIT v. Pawan Gupta: 318 ITR 322 (Del)) that whenever the return filed by an Assessee is not accepted at its face, it is mandatory for the AO has to issue a notice under Section 143(2) of the Act for proceeding further. It is thus not open for the AO to not issue a notice under Section 143(2) of…

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

…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 - ITA No. 733/Del/2016 DCIT vs. M/s. Taureg Properties & Securities Services Ltd. - ITA No. 3212/Del/2024 Bimla Devi vs. DCIT 9. A copy of each of the judgments was annexed to the paper book filed before…

Reena Mittal, New Delhi vs. DCIT Central Circle 31, New Delhi

The appeal is allowed in favour of the assessee on this additional

ITA 2021/DEL/2023[2016-17]Status: DisposedITAT Delhi04 Jun 2025AY 2016-17

Bench: Ms. Annapurna Gupta & Ms. Madhumita Royassessment Year: 2016-17

Section 10(38)Section 132Section 143(1)Section 143(2)Section 144Section 144BSection 147Section 148Section 292BSection 68

…e crux of the arguments advanced by the Ld. AR. In this regard he has relied upon the following judgments: - CIT vs. Laxman Das Khandelwal in SLP (C) No.7708 of 2019 dt:14.08.2019 (SC); - ACIT v. Hotel Blue Moon (2010) 321 ITR 362 (SC); - PCIT v. Silver Line 383 ITR 455 (Delhi) (HC) - Pr CIT vs Staunch Marketing Pvt Ltd 404 ITR 299 (Del) - DIT v. Society for Worldwide Interbank Financial Telecommunications (2010) 323 ITR 249 (Del) 7. The judgment rendered by the Hon’ble Delhi High Court in the case of PCIT vs. Dart Infrabuild P Ltd 118 CCH 0174 (Del) was further relied upon. Relying on the ratio laid down to th…

J Ray Mcdermott Engineering Services Private Limited, Chennai vs. Deputy Commissioner of Income Tax, Circle 2(2), Chennai

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

ITA 2016/CHNY/2024[2012-13]Status: DisposedITAT Chennai30 Apr 2025AY 2012-13

Bench: Shri George George Kand Shri Jagadish

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Ms. Anitha, Addl. CIT
Section 143(2)Section 143(3)Section 147Section 148Section 250

…. ITO, [2012] 210 Taxman 78 (Madras) v. PCIT vs. Oberoi Hotels (P.) Ltd., [2018] 409 ITR 132 (Calcutta) vi. CIT vs. Alstom T&D India Ltd., [2014] 45 taxmann.com 424 (Madras) vii. Netherlands Operating Company B.V. vs. ACIT, [2024] PCIT vs. Silver Line, [2016] 383 ITR 455 (Delhi) viii. 4.4 Alternatively, it was contended that depreciation is to be allowed at 60% on the software license acquired by the assessee which is covered under Entry 5 of Part A of New Appendix I. In support of the alternative contention, the Ld.AR relied on the judgment of the Hon’ble Jurisdictional High Court in the case of CIT vs. Computer…

Mahendra Sharma, Jaipur vs. ITO, Ward-3(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 654/JPR/2023[2011-12]Status: DisposedITAT Jaipur25 Mar 2025AY 2011-12
For Appellant: Shri Sarwan Kumar Gupta, AdvFor Respondent: Shri Anup Singh, Addl.CIT
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250Section 68

…(2013) 214 Taxman 83 (Bom).Held Notice under section 143(2) is mandatory, and in absence of such service, Assessing Officer cannot proceed to make an inquiry on return filed in compliance with notice issued under section 148 1.11 PCIT V/s Silver Line (2016) 383 ITR 455 (Del)] Held Order of reassessment cannot be passed without notice under section 143(2). Jurisdictional error cannot be cured by section 292BB. 1.12 CIT V/s Jai Shiv Shankar Traders Pvt. Ltd. (2016) 383 ITR 448 (Del) Held Also refer Travancore Diagnostics (P.) Ltd. v ACIT (2017)390 ITR 167 (Ker)] Failure of AO to issue notice under section 143(2)…

Ranjeet Singh, Patna vs. ITO, Ward- 5 (5), Patna

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

ITA 304/PAT/2024[2017-18]Status: DisposedITAT Patna17 Mar 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 148Section 250Section 250(2)Section 69A

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 304/PAT/2024 Assessment Year: 2017-18 Ranjeet Singh ITO, Ward-5(5), Patna Vs. (Appellant) (Respondent) PAN: BXUPS0267H Appearances: Assessee represented by : A. K. Rastogi, Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : December 17th, 2024 Date of pronouncing the order : Marc…

Commissioner of Income Tax International Taxation-1, New Delhi vs. Oracle Systems Corporation

Appeals are dismissed

ITA/418/2024HC Delhi28 Oct 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

Section 143(2)Section 147Section 148Section 292BSection 9

…which are both subsequent to the initiation of the reassessment proceedings, the entire purpose for re-assessment, assuming that there was any, can no longer be achieved. The judgment of this Court in Pr, Commissioner of Income Tax vs, Silver Line (2016) 383 ITR 455 and the other subsequent decisions have ruled that omission to issue notice under Section 143(2) of the Act within the time stipulated in respect of any assessment is fatal. As a result of the above discussion, the reassessment notice dated 15.02.2013 and all consequent proceedings emanating Jrom it are hereby quashed...........". 25.…

Commissioner of Income Tax International Taxation-1, New Delhi vs. Oracle Systems Corporation

Appeals are dismissed

ITA/424/2024HC Delhi28 Oct 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

Section 143(2)Section 147Section 148Section 292BSection 9

…which are both subsequent to the initiation of the reassessment proceedings, the entire purpose for re-assessment, assuming that there was any, can no longer be achieved. The judgment of this Court in Pr, Commissioner of Income Tax vs, Silver Line (2016) 383 ITR 455 and the other subsequent decisions have ruled that omission to issue notice under Section 143(2) of the Act within the time stipulated in respect of any assessment is fatal. As a result of the above discussion, the reassessment notice dated 15.02.2013 and all consequent proceedings emanating Jrom it are hereby quashed...........". 25.…