Raj Kumar Chawla v. ITO

Kimplas Trenton Fittings Ltd ( Now Known As Kimplas Piping Systems Ltd), Nashik vs. ACIT 10(3), Mumbai

In the result, appeal of the assessee for Asst

Bench: Shri D.T.Garasia (Jm) & Shri Ramit Kochar (Am) Assessment Year: 2005-06

…the following decisions:- 1) CIT vs. Chetan Gupta 382 ITR 613 (Delhi High Court) 2) ITO vs. Smt. Sukhini P. Modi 367 ITR 682 (Guj. High Court) 3) Abacus Distribution Systems (India) P. Ltd. vs. DCIT 29 ITR 1 (Mum. Tribunal) 4) Raj Kumar Chawla & Ors. Vs. ITO 94 ITD 1 (Del)(SB) 5) ACIT vs. Hotel Blue Moon 321 ITR 362(SC) 5. The Ld. DR relied upon the objections of the Ld. CIT(A). The Ld. DR submitted that the assessee was asked to provide the proof as to whether the objections raised by the assessee were against the reopening of assessment during assessment proceedings wherein he has complied his proceedings hen…

Karanraj M Jain, Raigad vs. ITO WD 3, Panvel

In the result, the appeal for assessment year 2006-07 is allowed as above

Bench: Shri G.S.Pannu & Shri Ram Lal Negi

…uch service, the AO cannot proceed to make an inquiry on the return of income in compliance with the notice issued u/s 148.” 3. He also relied on the Special Bench decision of the ITAT, Delhi in the case of Raj Kumar Chawla & Ors vs. Income Tax Officer[2005] 94 ITD 1 (Del.) (SB), which is relevant for the following conclusion. “Conclusion: In view of the legal fiction created by section 148 that a return filed under that section is to be treated as one under section 139 ..…… and no assessment can be made if the notice under section 143(2) is not served within the time prescribed by the proviso under section 143(…

Karanraj M Jain, Raigad vs. ITO WD 3, Panvel

In the result, the appeal for assessment year 2006-07 is allowed as above

Bench: Shri G.S.Pannu & Shri Ram Lal Negi

…uch service, the AO cannot proceed to make an inquiry on the return of income in compliance with the notice issued u/s 148.” 3. He also relied on the Special Bench decision of the ITAT, Delhi in the case of Raj Kumar Chawla & Ors vs. Income Tax Officer[2005] 94 ITD 1 (Del.) (SB), which is relevant for the following conclusion. “Conclusion: In view of the legal fiction created by section 148 that a return filed under that section is to be treated as one under section 139 ..…… and no assessment can be made if the notice under section 143(2) is not served within the time prescribed by the proviso under section 143(…

M/S. State Bank of Mauritius Ltd, Mumbai vs. The Dy DIT (Int Tax) 2(1), Mumbai

In the result, both appeals of the assessee are allowed

…return. The omission on the part of the & ITA No.3138/08 Assessing Authority to issue notice u/s.143(2) cannot be a mere procedural irregularities and the same is not curable. 4. The Special Bench of the Delhi Tribunal in the case of Raj Kumar Chawala & Ors., 94 ITD 1(Del)(SB), observed as under :- “No doubt, the foundation to assess or reassess is laid by issue of a valid notice under s. 148, but such jurisdiction is subject to further compliance a has been stipulated in the statute itself. If compliance of the proviso is not made, the very purpose of creating the proviso is defeated, i.e., uncertain of assessee…

M/S. State Bank of Mauritius Ltd., Mumbai vs. DDIT (I.T) RG. 0 2(1), Mumbai

In the result, both appeals of the assessee are allowed

…return. The omission on the part of the & ITA No.3138/08 Assessing Authority to issue notice u/s.143(2) cannot be a mere procedural irregularities and the same is not curable. 4. The Special Bench of the Delhi Tribunal in the case of Raj Kumar Chawala & Ors., 94 ITD 1(Del)(SB), observed as under :- “No doubt, the foundation to assess or reassess is laid by issue of a valid notice under s. 148, but such jurisdiction is subject to further compliance a has been stipulated in the statute itself. If compliance of the proviso is not made, the very purpose of creating the proviso is defeated, i.e., uncertain of assessee…