Rama Devi Agrawal v. CIT

Amit Khatri, Sonipat vs. ITO, Ward 1, Sonipat

In the result, appeal of the assessee is partly allowed as

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2430/Del/2023 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Amit Khatri Income Tax Officer Ward No.30, Garhi Bhraman, Vs. Ward-1, Sonipat, Haryana. Sonipat, Haryana. Pan No. Bdspk3438G अपीलाथ" Appellant ""यथ"/Respondent

…nt. Therefore, issuance of notice in the name of the company instead of the name of the principal officer of a company makes the notice bad in law as per the ratio of the decision of the Calcutta High Court in the case of Rama Devi Agrawal Vs. CIT reported at 117 ITR 256 [Calcutta] and the decision of the Hon'ble Allahabad High Court in the case of Madan Lai Agrawal Vs. CIT reported at 144 ITR 745 [All]. On similar facts, mentioned in the reason recorded, the Hon'ble ITAT in Shree Balkishan Aggarwal Glass Industries P Ltd in ITA No.l523/Del/2014 in para 22 at page 18 has quashed the reassessment proceeding” I.T.…

Sky Blue Infotech Pvt Ltd, New Delhi vs. ITO Ward - 23(4), New Delhi

In the result, appeal of the assessee is partly allowed as

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.438/Del/2020 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Sky Blue Infotech Pvt. Ltd. Income Tax Officer 206, Hans Bhawan, 1, Vs. Ward-23(4), Bahadurshah Zafar Marg, Room No.246, C.R. Bldg., New Delhi. I.P. Estate, New Delhi. Pan No. Aalcs1584K अपीलाथ" Appellant ""यथ"/Respondent

…nt. Therefore, issuance of notice in the name of the company instead of the name of the principal officer of a company makes the notice bad in law as per the ratio of the decision of the Calcutta High Court in the case of Rama Devi Agrawal Vs. CIT reported at 117 ITR 256 [Calcutta] and the decision of the Hon'ble Allahabad High Court in the case of Madan Lai Agrawal Vs. CIT reported at 144 ITR 745 [All]. On similar facts, mentioned in the reason recorded, the Hon'ble ITAT in Shree Balkishan Aggarwal Glass Industries P Ltd in ITA No.l523/Del/2014 in para 22 at page 18 has quashed the reassessment proceeding” 4. Br…

Shyam Products P.Ltd, New Delhi vs. ITO, Ward-23(3), New Delhi

In the result, appeal of the assessee is partly allowed as indicated above

Bench: Shri Challa Nagendra Prasad, S.M.C.

…nt. Therefore, issuance of notice in the name of the company instead of the name of the principal officer of a company makes the notice bad in law as per the ratio of the decision of the Calcutta High Court in the case of Rama Devi Agrawal Vs. CIT reported at 117 ITR 256 [Calcutta] and the decision of the Hon'ble Allahabad High Court in the case of Madan Lai Agrawal Vs. CIT reported at 144 ITR 745 [All]. On similar facts, mentioned in the reason recorded, the Hon'ble ITAT in Shree Balkishan Aggarwal Glass Industries P Ltd in ITA No.l523/Del/2014 in para 22 at page 18 has quashed the reassessment proceeding” 4. Br…

Optimist Electronics P.Ltd, New Delhi vs. ITO, Ward-19(2), New Delhi

In the result, appeal of the assessee is partly allowed as indicated above

Bench: Shri Challa Nagendra Prasad, S.M.C.

…nt. Therefore, issuance of notice in the name of the company instead of the name of the principal officer of a company makes the notice bad in law as per the ratio of the decision of the Calcutta High Court in the case of Rama Devi Agrawal Vs. CIT reported at 117 ITR 256 [Calcutta] and the decision of the Hon'ble Allahabad High Court in the case of Madan Lai Agrawal Vs. CIT reported at 144 ITR 745 [All]. On similar facts, mentioned in the reason recorded, the Hon'ble ITAT in Shree Balkishan Aggarwal Glass Industries P Ltd in ITA No.l523/Del/2014 in para 22 at page 18 has quashed the reassessment proceeding” 4. Br…

ACIT, Circle- 23(1), New Delhi vs. Shree Balkishan Agarwal Glass Industries Ltd., Delhi

In the result, both the appeals of the Revenue stand dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

…in the name of the company instead of the name of the principal officer of a company, that too, to the wrong address, makes the notice bad in law as per the ratio of the decision of the Calcutta High Court in the case of Rama Devi Agrawal Vs. CIT reported at 117 ITR 256 [Calcutta] and the decision of the Hon'ble Allahabad High Court in the case of Madan Lai Agrawal Vs. CIT reported at 144 ITR 745 [All]. In the respondent assessee own case for AY 2003-04, the Hon’ble ITAT in ITA No.l523/Del/2014 in para 22 at page 18 has quashed the assessment proceeding on account of invalid notice. 4. Recording of reason after…

Commissioner of Income Tax

…ITA Nos. 7/2006 + connected matters Page 1 of 32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 7/2006, 2/2006, 3/2006, 4,2006, 5/2006, 8/2006, 10/2006, 11/2006, 17/2006 & 22/2006 Reserved on: 28th November, 2011 % Date of Decision: 8th February, 2012 COMMISSIONER OF INCOME TAX ...Appellant Through Mr. Kamal Sawhney, Sr. Standing Counsel and Mr. Amit Srivastava, Advocate. VERSUS M/S JAGAT NOVEL EXHIBITORS PRIVATE LIMITED…