Scope (P.) Ltd. v. DCIT

142 ITD 515Income Tax Appellate Tribunal2013#8752 most cited

What is Scope (P.) Ltd. v. DCIT authority for?

When a notice under section 153A is issued, the assessing officer must proceed with reassessment and can assess total income by making additions for undisclosed income or income escaping assessment, beyond what was originally assessed.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2021.

Also referred to as

Scope (P.) Ltd. v. DCIT · section 153A · reassessment proceedings · undisclosed income · income escaping assessment · notice under section 153A · assessing officer duty · original assessment

Issues it is cited on

statutory duessection 245section 153(1)survey under section 133ablock periodincome escaping assessmentprincipal commissioner of income-taxsection 132(1)section 153a(1)entry operatorsection 149search assessment

Judgments citing Scope (P.) Ltd. v. DCIT

Prakash Industries Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4070/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Jun 2021AY 2014-15

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…search. [para 6] c. ACIT v. Pratibha Industries Ltd. [2013] 23 ITR(T) 766 (Mumbai) “thus it is a case of valid notice under section 153a, with no undisclosed income to be clubbed with income originally assessed and finalized.” d. Scope (P.) Ltd. V DCIT [2013] 142 ITD 515 (Mumbai) once the assessing officer has issued notice under section 153a inviting the return ofincome, he is duty bound to proceed with the reassessment proceedings and apart fromthe income already assessed in the original assessment completed under section 143(3),he can assess the total income of the assessee by making the addition on account of…

Prakash Industries Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4069/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Jun 2021AY 2013-14

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…search. [para 6] c. ACIT v. Pratibha Industries Ltd. [2013] 23 ITR(T) 766 (Mumbai) “thus it is a case of valid notice under section 153a, with no undisclosed income to be clubbed with income originally assessed and finalized.” d. Scope (P.) Ltd. V DCIT [2013] 142 ITD 515 (Mumbai) once the assessing officer has issued notice under section 153a inviting the return ofincome, he is duty bound to proceed with the reassessment proceedings and apart fromthe income already assessed in the original assessment completed under section 143(3),he can assess the total income of the assessee by making the addition on account of…

Prakash Industries Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4068/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Jun 2021AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…search. [para 6] c. ACIT v. Pratibha Industries Ltd. [2013] 23 ITR(T) 766 (Mumbai) “thus it is a case of valid notice under section 153a, with no undisclosed income to be clubbed with income originally assessed and finalized.” d. Scope (P.) Ltd. V DCIT [2013] 142 ITD 515 (Mumbai) once the assessing officer has issued notice under section 153a inviting the return ofincome, he is duty bound to proceed with the reassessment proceedings and apart fromthe income already assessed in the original assessment completed under section 143(3),he can assess the total income of the assessee by making the addition on account of…

Prakash Industries Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4067/DEL/2017[2011-12]Status: DisposedITAT Delhi18 Jun 2021AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…search. [para 6] c. ACIT v. Pratibha Industries Ltd. [2013] 23 ITR(T) 766 (Mumbai) “thus it is a case of valid notice under section 153a, with no undisclosed income to be clubbed with income originally assessed and finalized.” d. Scope (P.) Ltd. V DCIT [2013] 142 ITD 515 (Mumbai) once the assessing officer has issued notice under section 153a inviting the return ofincome, he is duty bound to proceed with the reassessment proceedings and apart fromthe income already assessed in the original assessment completed under section 143(3),he can assess the total income of the assessee by making the addition on account of…

Prakash Industries Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4066/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Jun 2021AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…search. [para 6] c. ACIT v. Pratibha Industries Ltd. [2013] 23 ITR(T) 766 (Mumbai) “thus it is a case of valid notice under section 153a, with no undisclosed income to be clubbed with income originally assessed and finalized.” d. Scope (P.) Ltd. V DCIT [2013] 142 ITD 515 (Mumbai) once the assessing officer has issued notice under section 153a inviting the return ofincome, he is duty bound to proceed with the reassessment proceedings and apart fromthe income already assessed in the original assessment completed under section 143(3),he can assess the total income of the assessee by making the addition on account of…

Prakash Industries Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4065/DEL/2017[2008-09]Status: DisposedITAT Delhi18 Jun 2021AY 2008-09

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…search. [para 6] c. ACIT v. Pratibha Industries Ltd. [2013] 23 ITR(T) 766 (Mumbai) “thus it is a case of valid notice under section 153a, with no undisclosed income to be clubbed with income originally assessed and finalized.” d. Scope (P.) Ltd. V DCIT [2013] 142 ITD 515 (Mumbai) once the assessing officer has issued notice under section 153a inviting the return ofincome, he is duty bound to proceed with the reassessment proceedings and apart fromthe income already assessed in the original assessment completed under section 143(3),he can assess the total income of the assessee by making the addition on account of…

Prakash Industries Ltd., New Delhi vs. ACIT, Central Circle- 30, New Delhi

ITA 4064/DEL/2017[2008-09]Status: DisposedITAT Delhi18 Jun 2021AY 2008-09

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…search. [para 6] c. ACIT v. Pratibha Industries Ltd. [2013] 23 ITR(T) 766 (Mumbai) “thus it is a case of valid notice under section 153a, with no undisclosed income to be clubbed with income originally assessed and finalized.” d. Scope (P.) Ltd. V DCIT [2013] 142 ITD 515 (Mumbai) once the assessing officer has issued notice under section 153a inviting the return ofincome, he is duty bound to proceed with the reassessment proceedings and apart fromthe income already assessed in the original assessment completed under section 143(3),he can assess the total income of the assessee by making the addition on account of…

ACIT, Central Circle- 30, New Delhi vs. Prakash Industries Ltd., Hisar

ITA 4043/DEL/2017[2011-12]Status: DisposedITAT Delhi18 Jun 2021AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…search. [para 6] c. ACIT v. Pratibha Industries Ltd. [2013] 23 ITR(T) 766 (Mumbai) “thus it is a case of valid notice under section 153a, with no undisclosed income to be clubbed with income originally assessed and finalized.” d. Scope (P.) Ltd. V DCIT [2013] 142 ITD 515 (Mumbai) once the assessing officer has issued notice under section 153a inviting the return ofincome, he is duty bound to proceed with the reassessment proceedings and apart fromthe income already assessed in the original assessment completed under section 143(3),he can assess the total income of the assessee by making the addition on account of…

ACIT, Central Circle- 30, New Delhi vs. Parkash Industries Ltd, Hisar

ITA 4042/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Jun 2021AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…search. [para 6] c. ACIT v. Pratibha Industries Ltd. [2013] 23 ITR(T) 766 (Mumbai) “thus it is a case of valid notice under section 153a, with no undisclosed income to be clubbed with income originally assessed and finalized.” d. Scope (P.) Ltd. V DCIT [2013] 142 ITD 515 (Mumbai) once the assessing officer has issued notice under section 153a inviting the return ofincome, he is duty bound to proceed with the reassessment proceedings and apart fromthe income already assessed in the original assessment completed under section 143(3),he can assess the total income of the assessee by making the addition on account of…

ACIT, Central Circle- 30, New Delhi vs. Parkash Industries Ltd, Hisar

ITA 4041/DEL/2017[2009-10]Status: DisposedITAT Delhi18 Jun 2021AY 2009-10

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…search. [para 6] c. ACIT v. Pratibha Industries Ltd. [2013] 23 ITR(T) 766 (Mumbai) “thus it is a case of valid notice under section 153a, with no undisclosed income to be clubbed with income originally assessed and finalized.” d. Scope (P.) Ltd. V DCIT [2013] 142 ITD 515 (Mumbai) once the assessing officer has issued notice under section 153a inviting the return ofincome, he is duty bound to proceed with the reassessment proceedings and apart fromthe income already assessed in the original assessment completed under section 143(3),he can assess the total income of the assessee by making the addition on account of…

ACIT, Central Circle- 30, New Delhi vs. Parkash Industries Ltd, Hisar

ITA 4040/DEL/2017[2008-09]Status: DisposedITAT Delhi18 Jun 2021AY 2008-09

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…search. [para 6] c. ACIT v. Pratibha Industries Ltd. [2013] 23 ITR(T) 766 (Mumbai) “thus it is a case of valid notice under section 153a, with no undisclosed income to be clubbed with income originally assessed and finalized.” d. Scope (P.) Ltd. V DCIT [2013] 142 ITD 515 (Mumbai) once the assessing officer has issued notice under section 153a inviting the return ofincome, he is duty bound to proceed with the reassessment proceedings and apart fromthe income already assessed in the original assessment completed under section 143(3),he can assess the total income of the assessee by making the addition on account of…

ACIT, Central Circle- 30, New Delhi vs. Prakash Industries Ltd., Hisar

ITA 4039/DEL/2017[2007-08]Status: DisposedITAT Delhi18 Jun 2021AY 2007-08

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…search. [para 6] c. ACIT v. Pratibha Industries Ltd. [2013] 23 ITR(T) 766 (Mumbai) “thus it is a case of valid notice under section 153a, with no undisclosed income to be clubbed with income originally assessed and finalized.” d. Scope (P.) Ltd. V DCIT [2013] 142 ITD 515 (Mumbai) once the assessing officer has issued notice under section 153a inviting the return ofincome, he is duty bound to proceed with the reassessment proceedings and apart fromthe income already assessed in the original assessment completed under section 143(3),he can assess the total income of the assessee by making the addition on account of…

Scope (P.) Ltd. v. DCIT (142 ITD 515) — Cited in 12 Judgments | BharatTax