Smt. Yamini Agarwal v. DCIT (Central Circle)-3, Kolkata

83 Taxmann.com 209Income Tax Appellate Tribunal2017#2843 most cited

What is Smt. Yamini Agarwal v. DCIT (Central Circle)-3, Kolkata authority for?

An assessment becomes invalid if the notice under Section 143(2) of the Income-tax Act is not issued within the time limit prescribed by the proviso to Section 143(2).

42

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2021.

Also referred to as

Yamini Agarwal v. DCIT · 83 Taxmann.com 209 · Section 143(2) notice · time limit for 143(2) notice · assessment validity · belated notice · non-issuance of notice · proviso to Section 143(2) · assessment procedure · invalid assessment

Judgments citing Smt. Yamini Agarwal v. DCIT (Central Circle)-3, Kolkata

VIKRAM B TANNAN,MUMBAI vs. ASST CIT CEN CIR 3(2), MUMBAI

Accordingly the ground No. 1 raised by the assessee is allowed

ITA 5671/MUM/2017[2007-08]Status: DisposedITAT Mumbai25 Nov 2021AY 2007-08

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner Of Income Tax, M/S Capsulation Services Ltd., Vs. Central Circle-20, Capsulations Premises, 1St Floor, Aayakar Bhavan, M.K. Road, New Sion Trombay Road, Deonar, Marine Lines Mumbai-400 088. Mumbai-20. Pan No. Aabpt 3016 G Appellant Respondent Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner Of Income Tax, M/S Capsulation Services Ltd., Vs. Central Circle-3(2), Capsulations Premises, 1St Floor, Room No. 402, Aayakar Bhavan, M.K. Sion Trombay Road, Deonar, Road, New Marine Lines Mumbai-400088. Mumbai-20. Pan No. Aabpt 3016 G Appellant Respondent Assessment Year: 2007-08 Dcit Cc 3(2), Central Range-3, Mr. Vikram Bodhraj Tanna, Room No. 1913, 19Th Floor, Air Vs. M/S Capsulation Services Ltd., India Building, Nariman Point, Capsulations Premises, 1St Floor, Mumbai-400020. Sion Trombay Road, Deonar, Mumbai-400088. Pan No. Aabpt 3016 G Appellant Respondent Assessee By : Mr. J.D. Mistry, Ar Revenue By : Mr. Jacinta, Dr Date Of Hearing : 30/09/2021 Date Of Pronouncement : 25/11/2021

For Appellant: Mr. J.D. Mistry, ARFor Respondent: Mr. Jacinta, DR
Section 132Section 139Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner of Income Tax, M/s Capsulation Services Ltd., Vs. Central Circle-20, Capsulations Premises, 1st floor, Aayakar Bhavan, M.K. Road, New Sion Trombay Road, Deonar, Marine Lines Mumbai-400 088. Mumbai-20. PAN No. AABPT 3016 G Appellant Respondent Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner of Income Tax, M/s Capsulation Services Ltd., Vs. Central Circle-3(2), Capsulatio…

VIKRAM B TANNAN,MUMBAI vs. ASST CIT CEN CIR 20, MUMBAI

Accordingly the ground No. 1 raised by the assessee is allowed

ITA 7323/MUM/2016[2007-08]Status: DisposedITAT Mumbai25 Nov 2021AY 2007-08

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner Of Income Tax, M/S Capsulation Services Ltd., Vs. Central Circle-20, Capsulations Premises, 1St Floor, Aayakar Bhavan, M.K. Road, New Sion Trombay Road, Deonar, Marine Lines Mumbai-400 088. Mumbai-20. Pan No. Aabpt 3016 G Appellant Respondent Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner Of Income Tax, M/S Capsulation Services Ltd., Vs. Central Circle-3(2), Capsulations Premises, 1St Floor, Room No. 402, Aayakar Bhavan, M.K. Sion Trombay Road, Deonar, Road, New Marine Lines Mumbai-400088. Mumbai-20. Pan No. Aabpt 3016 G Appellant Respondent Assessment Year: 2007-08 Dcit Cc 3(2), Central Range-3, Mr. Vikram Bodhraj Tanna, Room No. 1913, 19Th Floor, Air Vs. M/S Capsulation Services Ltd., India Building, Nariman Point, Capsulations Premises, 1St Floor, Mumbai-400020. Sion Trombay Road, Deonar, Mumbai-400088. Pan No. Aabpt 3016 G Appellant Respondent Assessee By : Mr. J.D. Mistry, Ar Revenue By : Mr. Jacinta, Dr Date Of Hearing : 30/09/2021 Date Of Pronouncement : 25/11/2021

For Appellant: Mr. J.D. Mistry, ARFor Respondent: Mr. Jacinta, DR
Section 132Section 139Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner of Income Tax, M/s Capsulation Services Ltd., Vs. Central Circle-20, Capsulations Premises, 1st floor, Aayakar Bhavan, M.K. Road, New Sion Trombay Road, Deonar, Marine Lines Mumbai-400 088. Mumbai-20. PAN No. AABPT 3016 G Appellant Respondent Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner of Income Tax, M/s Capsulation Services Ltd., Vs. Central Circle-3(2), Capsulatio…

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