Pr. CIT v. Silver Line and Anr.: 283 CTR 148 (Del), ACIT v. Hotel Blue Moon

318 ITR 322High Court2009#2447 most cited

What is Pr. CIT v. Silver Line and Anr.: 283 CTR 148 (Del), ACIT v. Hotel Blue Moon authority for?

When an assessee's return is not accepted on its face, the Assessing Officer must issue a notice under Section 143(2) of the Income-tax Act, 1961 before proceeding with assessment. The AO cannot directly reject the return under Section 144 and conduct a best judgment assessment without first issuing a mandatory Section 143(2) notice.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2026.

Also referred to as

Pr. CIT v. Silver Line · 283 CTR 148 Delhi HC · mandatory Section 143(2) notice · assessment procedure · best judgment assessment Section 144 · rejection of return · valid assessment · Hotel Blue Moon 321 ITR 362 SC · Pawan Gupta 318 ITR 322 Delhi HC · non-acceptance of return

Sections most often in play

Section 143(2)Section 143(3)Section 147Section 148Section 144Section 142(1)Section 144BSection 292BB

Issues it is cited on

section 144(1)(b)section 148(1)section 144(1)section 292bbannual valuesettlement applicationannual letting valuepermanent account numbersection 24(a)onus of proofbogus long term capital gainsummons under section 131

Judgments citing Pr. CIT v. Silver Line and Anr.: 283 CTR 148 (Del), ACIT v. Hotel Blue Moon

M/S Print-Fab (India) P. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5751/DEL/2013[2003-04]Status: DisposedITAT Delhi27 Jul 2016AY 2003-04

Bench: Smt. Diva Singh & Sh. O.P. Kantassessment Year: 2003-04 M/S. Print-Fab (India) P. Vs. Income Tax Officer, Ward Ltd., 46/8, 1St Floor, East 14(4), New Delhi Patel Nagar, New Delhi Gir/Pan : Aaccp7299M (Appellant) (Respondent) Appellant By Sh. Satyen Sethi, Adv. Respondent By Sh. V. R. Sonbhadra, Sr.Dr Date Of Hearing 21.06.2016 Date Of Pronouncement 27.07.2016 Order Per O.P. Kant, A.M.: This Appeal By The Assessee Is Directed Against Order Dated 12/08/2013 Of Learned Commissioner Of Income-Tax (Appeals)-Xvii, New Delhi, For Assessment Year 2003-04, Raising Following Grounds, Which Are Revised On 22.02.2016: 1. That On The Facts & Circumstances Of The Case & In Law, The Commissioner Of Income-Tax (Appeals)-Xvii, New Delhi [Briefly "The Cit(A)"] Has Erred In Upholding The Reopening Of Assessment Under Section 147 Of The Income Tax Act, 1961 (Briefly "The Act"). 2. That On The Facts & Circumstances Of The Case & In Law, The Cit(A) Has Erred In Not Appreciating That The Assessment Was Not Validly Reopened, For No Valid Notice

Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2003-04 M/s. Print-Fab (India) P. Vs. Income Tax Officer, Ward Ltd., 46/8, 1st Floor, East 14(4), New Delhi Patel Nagar, New Delhi GIR/PAN : AACCP7299M (Appellant) (Respondent) Appellant by Sh. Satyen Sethi, Adv. Respondent by Sh. V. R. Sonbhadra, Sr.DR Date of hearing 21.06.2016 Date of pronouncement 27.07.2016 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 12/08/2013 of learned Commissioner of Income-tax (Appeals)-X…

CIT vs. Delhi Kalyan Samiti

ITA/697/2015HC Delhi22 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 1Section 12ASection 142(1)Section 143(2)Section 144Section 147Section 148Section 260A

…letely 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 the Act and proceed directly under Section 144 of the Act by rejecting the retur…

CIT vs. Delhi Kalyan Samiti

ITA/696/2015HC Delhi22 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 1Section 12ASection 142(1)Section 143(2)Section 144Section 147Section 148Section 260A

…letely 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 the Act and proceed directly under Section 144 of the Act by rejecting the retur…

Vinod Kumar Khatri vs. DCIT

ITA - 132 / 2008HC Delhi23 Nov 2015
Section 139Section 142Section 143Section 260A

…iled beyond the time allowed by the AO, it should be treated as ‘non-est.’ He placed reliance on the decisions in Suram Chand Rahlan vs. CIT (1997)226 ITR 927 (Del), Hind Samachar Ltd. vs. Union of India (2011) 330 ITR 266 (P&H), CIT v. Pawan Gupta (2009) 318 ITR 322 (Del) and DIT v. Society for Worldwide Inter Bank Financial, Telecommunications (2010)323 ITR 249 (Del).In support of the proposition that the retracted statement of the Assessee could not form the basis of an assessment, without any corroborative material, reliance was placed on the decision in CIT vs. S. Khader Khan Son (2013) 352 ITR 480…

Vinod Kumar Khatri vs. Deputy Commissioner of Income Tax

ITA/132/2008HC Delhi23 Nov 2015
Section 139Section 142Section 143Section 260A

…iled beyond the time allowed by the AO, it should be treated as ‘non-est.’ He placed reliance on the decisions in Suram Chand Rahlan vs. CIT (1997)226 ITR 927 (Del), Hind Samachar Ltd. vs. Union of India (2011) 330 ITR 266 (P&H), CIT v. Pawan Gupta (2009) 318 ITR 322 (Del) and DIT v. Society for Worldwide Inter Bank Financial, Telecommunications (2010)323 ITR 249 (Del).In support of the proposition that the retracted statement of the Assessee could not form the basis of an assessment, without any corroborative material, reliance was placed on the decision in CIT vs. S. Khader Khan Son (2013) 352 ITR 480…

Commissioner of Income Tax vs. Vision Inc

The appeals of the Revenue are disposed of accordingly

ITA/1142/2009HC Delhi25 May 2012
Section 142(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144Section 260ASection 68

…ITA 1142/2009 & 64/2010 Page 1 of 19 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 16th May, 2012 % Date of Decision: 25th May, 2012 + ITA No.1142/2009 + ITA No.64/2010 COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Kamal Sawhney, Sr. Standing Counsel. Versus VISION INC. ....Respondent Through: Mr. Salil Kapoor, Mr. Vikas Jain and Mr. Ankit Gupta, Advocates. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V. EASWAR 1. Whether Reporters of local papers may be allowed to see…

Commissioner of Income Tax

ITA/849/2008HC Delhi21 Nov 2011
Section 139Section 142Section 143(2)Section 143(3)Section 260A

…ITA 849/2008 Page 1 of 9 R-1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA NO.849/2008 % Date of Decision : 21st November, 2011. Commissioner of Income Tax .... Appellant Through: Mr. Kiran Babu, Sr. standing counsel. VERSUS Samir Kumar Aditya …..Respondent Through Ms. Amita Gupta, Adv. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V. EASWAR 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to…