Rajesh Kumar v. DCIT

287 ITR 91Supreme Court of India2006#867 most cited

What is Rajesh Kumar v. DCIT authority for?

When a statutory authority takes action that can lead to civil or adverse consequences for an individual, the principles of natural justice, particularly the right to be heard (audi alteram partem), must be implicitly followed, even if the relevant statute does not expressly provide for it.

121

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

Rajesh Kumar v. DCIT · Rajesh Kumar v. CIT · principles of natural justice · audi alteram partem · implicit hearing · civil consequences · section 271(1)(c) penalty · assessment procedure · statutory authority action · section 142(2A)

Also reported as

157 Taxmann 168

Sections most often in play

Section 143(3)Section 153ASection 132Section 153DSection 148Section 147Section 142(2A)Section 153B
Read the full judgment

Issues it is cited on

section 136section 158besection 43(3)section 193section 255(4)section 196section 153(3)section 90asanction under section 151section 142(2a)audi alteram partemsection 153a(1)(a)

Judgments citing Rajesh Kumar v. DCIT

DCIT, New Delhi vs. M/S Khemka Stuart Leisure Ltd., New Delhi

Appeals of the assessee are allowed

ITA 6215/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Feb 2025AY 2008-09

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

Ashok, Delhi vs. Commission of Income Tax (Appeals), Delhi

In the result, Appeal of the Assessee in ITA

ITA 4255/DEL/2024[2017-18]Status: DisposedITAT Delhi18 Feb 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…by us may be given prospective effect, otherwise the interest of the Revenue will be greatly prejudiced. 37. There is no denying the fact that the law on the subject was in a flux in the sense that till the judgment in Rajesh Kumar [(2007) 2 SCC 181: (2006) 287 ITR 91] was rendered, there was divergence of opinion amongst various High Courts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court…

CIT -15(2), New Delhi vs. Logix Buildestate Pvt. Ltd, New Delhi

In the result, Appeal of the Assessee is allowed

ITA 1380/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Jan 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 132Section 139Section 143(1)Section 153ASection 153BSection 153DSection 250

…n by us may be given prospective effect, otherwise the interest of the Revenue will be greatly prejudiced. 37. There is no denying the fact that the law on the subject was in a flux in the sense that till the judgment in Rajesh Kumar [(2007) 2 SCC 181: (2006) 287 ITR 91] was rendered, there was divergence of opinion amongst various High Courts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court…

M/S. Malhotra Cables Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, Appeal of the Assessee in ITA

ITA 4712/DEL/2013[2009-10]Status: DisposedITAT Delhi21 Jan 2025AY 2009-10

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…by us may be given prospective effect, otherwise the interest of the Revenue will be greatly prejudiced. 37. There is no denying the fact that the law on the subject was in a flux in the sense that till the judgment in Rajesh Kumar [(2007) 2 SCC 181: (2006) 287 ITR 91] was rendered, there was divergence of opinion amongst various High Courts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC 168], this Court…

Pr. Commissioner of Income Tax, Delhi-7 vs. Virtual Software and Training Pvt. Ltd

ITA/392/2023HC Delhi22 Nov 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 143Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

…nterest". 190. Here, section 271(l)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2006] 287 ITR 91 (SC); (2007) 2 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei, AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, the principles of natural justice must be followed. In such an event, althoug…

Pr. Commissioner of Income Tax vs. M/S Hari Narain Parwal

ITA/90/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

DCIT Central Circle-8, New Delhi vs. Amolak Singh Bhatia, Bilaspur

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 721/DEL/2021[2003-04]Status: DisposedITAT Delhi18 Apr 2023AY 2003-04
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 153Section 153ASection 153B(1)(a)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.717/Del./2021 (ASSESSMENT YEAR : 2004-05) ITA No.718/Del./2021 (ASSESSMENT YEAR : 2005-06) ITA No.719/Del./2021 (ASSESSMENT YEAR : 2006-07) ITA No.720/Del./2021 (ASSESSMENT YEAR : 2007-08) ITA No.721/Del./2021 (ASSESSMENT YEAR : 2003-04) DCIT, Central Circle 8, vs. Amolak Singh Bhatia, New Delhi. C – 22, Minocha Colony, Bilaspur – 495 001 (Chhattisgarh). (PAN : AIZPB9572H) CO Nos.126 to 130/Del/2022 (in ITA No.717 to 721/Del./2021) (ASSESSMENT YEARS : 2004-…

DCIT Central Circle-8, New Delhi vs. Amolak Singh Bhatia, Bilaspur

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 720/DEL/2021[2007-08]Status: DisposedITAT Delhi18 Apr 2023AY 2007-08
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 153Section 153ASection 153B(1)(a)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.717/Del./2021 (ASSESSMENT YEAR : 2004-05) ITA No.718/Del./2021 (ASSESSMENT YEAR : 2005-06) ITA No.719/Del./2021 (ASSESSMENT YEAR : 2006-07) ITA No.720/Del./2021 (ASSESSMENT YEAR : 2007-08) ITA No.721/Del./2021 (ASSESSMENT YEAR : 2003-04) DCIT, Central Circle 8, vs. Amolak Singh Bhatia, New Delhi. C – 22, Minocha Colony, Bilaspur – 495 001 (Chhattisgarh). (PAN : AIZPB9572H) CO Nos.126 to 130/Del/2022 (in ITA No.717 to 721/Del./2021) (ASSESSMENT YEARS : 2004-…

DCIT Central Circle-8, New Delhi vs. Amolak Singh Bhatia, Bilaspur

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 719/DEL/2021[2006-07]Status: DisposedITAT Delhi18 Apr 2023AY 2006-07
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 153Section 153ASection 153B(1)(a)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.717/Del./2021 (ASSESSMENT YEAR : 2004-05) ITA No.718/Del./2021 (ASSESSMENT YEAR : 2005-06) ITA No.719/Del./2021 (ASSESSMENT YEAR : 2006-07) ITA No.720/Del./2021 (ASSESSMENT YEAR : 2007-08) ITA No.721/Del./2021 (ASSESSMENT YEAR : 2003-04) DCIT, Central Circle 8, vs. Amolak Singh Bhatia, New Delhi. C – 22, Minocha Colony, Bilaspur – 495 001 (Chhattisgarh). (PAN : AIZPB9572H) CO Nos.126 to 130/Del/2022 (in ITA No.717 to 721/Del./2021) (ASSESSMENT YEARS : 2004-…

DCIT Central Circle-8, New Delhi vs. Amolak Singh Bhatia, Bilaspur

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 718/DEL/2021[2005-06]Status: DisposedITAT Delhi18 Apr 2023AY 2005-06
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 153Section 153ASection 153B(1)(a)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.717/Del./2021 (ASSESSMENT YEAR : 2004-05) ITA No.718/Del./2021 (ASSESSMENT YEAR : 2005-06) ITA No.719/Del./2021 (ASSESSMENT YEAR : 2006-07) ITA No.720/Del./2021 (ASSESSMENT YEAR : 2007-08) ITA No.721/Del./2021 (ASSESSMENT YEAR : 2003-04) DCIT, Central Circle 8, vs. Amolak Singh Bhatia, New Delhi. C – 22, Minocha Colony, Bilaspur – 495 001 (Chhattisgarh). (PAN : AIZPB9572H) CO Nos.126 to 130/Del/2022 (in ITA No.717 to 721/Del./2021) (ASSESSMENT YEARS : 2004-…

DCIT Central Circle-8, New Delhi vs. Amolak Singh Bhatia, Bilaspur

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 717/DEL/2021[2004-05]Status: DisposedITAT Delhi18 Apr 2023AY 2004-05
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 153Section 153ASection 153B(1)(a)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.717/Del./2021 (ASSESSMENT YEAR : 2004-05) ITA No.718/Del./2021 (ASSESSMENT YEAR : 2005-06) ITA No.719/Del./2021 (ASSESSMENT YEAR : 2006-07) ITA No.720/Del./2021 (ASSESSMENT YEAR : 2007-08) ITA No.721/Del./2021 (ASSESSMENT YEAR : 2003-04) DCIT, Central Circle 8, vs. Amolak Singh Bhatia, New Delhi. C – 22, Minocha Colony, Bilaspur – 495 001 (Chhattisgarh). (PAN : AIZPB9572H) CO Nos.126 to 130/Del/2022 (in ITA No.717 to 721/Del./2021) (ASSESSMENT YEARS : 2004-…

Sh. S.L. Arora, Mohali vs. DCIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 275/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH CHANDIGARH Before Shri Sanjay Garg, Judicial Member & Shri Vikram Singh Yadav, Accountant Member I.T.A. No.1325/CHANDI/2010 Assessment Year: 2006-07 Shri Rajiv Kumar H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] ……….Appellant vs. ACIT, Central Circle, Chandigarh ……. Respondent I.T.A. No.274/CHANDI/2014 Assessment Year: 2006-07 Shri Rajiv Kumar........................... ………................……............…..….. Appellant H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] vs. DCIT, Central Circle, Chandigarh............................................……. Responden…

Sh. Rajiv Kumar, Mohali vs. DCIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 274/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH CHANDIGARH Before Shri Sanjay Garg, Judicial Member & Shri Vikram Singh Yadav, Accountant Member I.T.A. No.1325/CHANDI/2010 Assessment Year: 2006-07 Shri Rajiv Kumar H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] ……….Appellant vs. ACIT, Central Circle, Chandigarh ……. Respondent I.T.A. No.274/CHANDI/2014 Assessment Year: 2006-07 Shri Rajiv Kumar........................... ………................……............…..….. Appellant H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] vs. DCIT, Central Circle, Chandigarh............................................……. Responden…

DCIT, Chandigarh vs. Sh. S.L. Arora, Mohali

In the result, the appeals of the assessee bearing

ITA 1421/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH CHANDIGARH Before Shri Sanjay Garg, Judicial Member & Shri Vikram Singh Yadav, Accountant Member I.T.A. No.1325/CHANDI/2010 Assessment Year: 2006-07 Shri Rajiv Kumar H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] ……….Appellant vs. ACIT, Central Circle, Chandigarh ……. Respondent I.T.A. No.274/CHANDI/2014 Assessment Year: 2006-07 Shri Rajiv Kumar........................... ………................……............…..….. Appellant H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] vs. DCIT, Central Circle, Chandigarh............................................……. Responden…

Sh.Sohan Lal Arora, Mohali vs. ACIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 1326/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH CHANDIGARH Before Shri Sanjay Garg, Judicial Member & Shri Vikram Singh Yadav, Accountant Member I.T.A. No.1325/CHANDI/2010 Assessment Year: 2006-07 Shri Rajiv Kumar H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] ……….Appellant vs. ACIT, Central Circle, Chandigarh ……. Respondent I.T.A. No.274/CHANDI/2014 Assessment Year: 2006-07 Shri Rajiv Kumar........................... ………................……............…..….. Appellant H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] vs. DCIT, Central Circle, Chandigarh............................................……. Responden…

Sh. Rajiv Kumar, Mohali vs. ACIT, Chandigarh

In the result, the appeals of the assessee bearing

ITA 1325/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH CHANDIGARH Before Shri Sanjay Garg, Judicial Member & Shri Vikram Singh Yadav, Accountant Member I.T.A. No.1325/CHANDI/2010 Assessment Year: 2006-07 Shri Rajiv Kumar H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] ……….Appellant vs. ACIT, Central Circle, Chandigarh ……. Respondent I.T.A. No.274/CHANDI/2014 Assessment Year: 2006-07 Shri Rajiv Kumar........................... ………................……............…..….. Appellant H. No.123, Phase-3B1, Mohali. [PAN: AFYPK8488H] vs. DCIT, Central Circle, Chandigarh............................................……. Responden…

Wns Global Services P. Ltd., Mumbai vs. Addl/Jt/Dy/Asstt/CIT/ITO, Nationa Faceless Assessment Centre, Dilhi

In the result, appeal filed by the assessee is allowed

ITA 1259/MUM/2021[2016-17]Status: DisposedITAT Mumbai09 Dec 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalwns Global Services Pvt. Ltd., Pl 10, Gate No.4, Godrej & Boyce Complex, Pirojshanagar, Lbs Marg, Vikhroli (West), Mumbai-400079. Pan: Aaacw2598L ...... Appellant Vs.. Addl./Jt/Dy./Acit/Ito/Nfac, Room No. 455, Circle-14(3)(1), Mumbai. ..... Respondent Appellant/Assessee By : Sh. Porus Kaka, Sr. Adv. & Sh. Manish Kant Respondent/Revenue By : Sh. Jasdeep Singh, Cit-Dr

For Appellant: Sh. Porus Kaka, Sr. Adv. &For Respondent: Sh. Jasdeep Singh, CIT-DR
Section 143(3)Section 144C(13)Section 92B

…onal transaction Mentor Graphics (Noida) Pvt. Ltd.'s case (109 ITD 101) Philips Software Centre Private Limited vs. Assistant Commissioner of Income Tax [(2008) 119 TTJ 721 (Bangalore)] Sony India Private Limited, (2007) 288 ITR 52 Rajesh Kumar v. DCIT (2006) 287 ITR 91 Maruti Suzuki India Limited vs. ACIT (Transfer Pricing) W. P. (C) 6876/2008) Indo American Jewellery Limited (supra) The adjustments made by the learned TPO should be deleted as the learned TPO was unable to provide any cogent or sound reasoning for rejection of the analysis undertaken by the Assessee TPO's Contentions: The AE got huge premium on…

M/S. Lupin Investments Pvt. Ltd (As A Sucessor to Novamed Investments Pvt. Ltd), Mumbai vs. Assistant Commisssioner of Income Tax, Circle 14(1) (1), Mumbai

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

ITA 1812/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Nov 2022AY 2016-17

Bench: Shri Baskaran Br, Accountat Member & Shri Pavan Kumar Gadalem/S. Lupin Investments Vs. Acit, Circle – 14(1)(1) Pvt Ltd (Successor To Mumbai. Novamed Investments Pvt Ltd.,) 159, Cst Road, Kalina, Santacruz (E), Mumbai – 400098. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacl1070G Appellant .. Respondent Appellant By : Shri Rajan Vora & Shri Hemen Chandaria.Ar Respondent By : Shri Manoj Sinha.Dr Date Of Hearing 10.10.2022 Date Of Pronouncement 30.11.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Of National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 250 Of The Act. The Assessee Has Raised Following Grounds Of Appeal:

For Appellant: Shri Rajan Vora &For Respondent: Shri Manoj Sinha.DR
Section 143(1)Section 143(1)(a)Section 154Section 234BSection 234CSection 250Section 35ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTAT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Lupin Investments Vs. ACIT, Circle – 14(1)(1) Pvt Ltd (Successor to Mumbai. novamed Investments Pvt Ltd.,) 159, CST Road, Kalina, Santacruz (E), Mumbai – 400098. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACL1070G Appellant .. Respondent Appellant by : Shri Rajan Vora & Shri Hemen Chandaria.AR Respondent by : Shri Manoj Sinha.DR Date of Hearing 10.10.2022 Date of Pronouncement 30.11.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal ag…

Deputy Commissioner of Income-Tax, Central Circle -1 (3), Pune vs. M/S. Chaudhary Attarsingh Yadav Memorial Educational Trust, Pune

In the result, appeal of the Revenue is allowed

ITA 930/PUN/2019[2006-07]Status: DisposedITAT Pune28 Jul 2022AY 2006-07

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No’S.929 & 930/Pun/2019 िनधा"रणवष" /Assessment Years: 2005-06 & 2006-07 The Dcit, Central M/S.Chaudhary A. Yadav Circle-1(3), Pune. Vs Memorial Educational Trust, Pride Plaza, 1St Floor, Near Ambedkar Chowk, Pimpri, Pune – 411018. Pan: Aaaac 2210 P Appellant/ Revenue Respondent/ Assessee

Section 132(1)Section 142Section 143(3)Section 153A

…in the case of Vilson Particle Boad Industries Ltd., where in turn reliance is placed on the decisions of the Hon.ble Supreme Court in the Sahara India (Firm) Vs CIT and another (2008) 300 ITR 403 (SC) and in the case of Rajesh Kumar and Others Vs DCIT (2006) 287 ITR 91 (SC) and treating the assessment orders are bad in law though the facts are distinguishable and not squarely applicable to the facts of the assessee’s case? 4. The appellant prays that the order of the CIT(A) may be vacated on the issue and that of the AO be restored.” ITA No.929 & 930/PUN/2019 for A.Y.2005-06 & 2006-07 M/s. Chaudhary Attarsingh…

Deputy Commissioner of Income-Tax, Central Circle -1 (3), Pune vs. M/S. Chaudhary Attarsingh Yadav Memorial Educational Trust, Pune

In the result, appeal of the Revenue is allowed

ITA 929/PUN/2019[2005-06]Status: DisposedITAT Pune28 Jul 2022AY 2005-06

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No’S.929 & 930/Pun/2019 िनधा"रणवष" /Assessment Years: 2005-06 & 2006-07 The Dcit, Central M/S.Chaudhary A. Yadav Circle-1(3), Pune. Vs Memorial Educational Trust, Pride Plaza, 1St Floor, Near Ambedkar Chowk, Pimpri, Pune – 411018. Pan: Aaaac 2210 P Appellant/ Revenue Respondent/ Assessee

Section 132(1)Section 142Section 143(3)Section 153A

…in the case of Vilson Particle Boad Industries Ltd., where in turn reliance is placed on the decisions of the Hon.ble Supreme Court in the Sahara India (Firm) Vs CIT and another (2008) 300 ITR 403 (SC) and in the case of Rajesh Kumar and Others Vs DCIT (2006) 287 ITR 91 (SC) and treating the assessment orders are bad in law though the facts are distinguishable and not squarely applicable to the facts of the assessee’s case? 4. The appellant prays that the order of the CIT(A) may be vacated on the issue and that of the AO be restored.” ITA No.929 & 930/PUN/2019 for A.Y.2005-06 & 2006-07 M/s. Chaudhary Attarsingh…