Sudhir Sareen v. ITO

Pr. Commissioner of Income Tax -7 vs. Sumitomo Corporation India (P) Ltd

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

…the ratio of the decision in Dhadi Sahu's case, [1993] 199 ITR 610 (SC) does not apply to the issue in hand. The decisions of the Punjab and Haryana High Court in Mohinder Lal's case, [1987] 168 ITR 101 [FB] and this court in Sudhir Sareen's case, [1981] 128 ITR 445 merely say that the provisions of section 144B are mandatory, with which proposition there is no quarrel. I am, therefore, of the considered opinion that section 144B of the Act is only a procedural provision and the assessment order passed by ignoring the said provisions cannot be regarded as null and void.‖ 28. According to Mr. Agarwal,…

The Pr. Commissioner of Income Tax -6 vs. Maruti Suzuki India Ltd

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…the ratio of the decision in Dhadi Sahu's case, [1993] 199 ITR 610 (SC) does not apply to the issue in hand. The decisions of the Punjab and Haryana High Court in Mohinder Lal's case, [1987] 168 ITR 101 [FB] and this court in Sudhir Sareen's case, [1981] 128 ITR 445 merely say that the provisions of section 144B are mandatory, with which proposition there is no quarrel. I am, therefore, of the considered opinion that section 144B of the Act is only a procedural provision and the assessment order passed by ignoring the said provisions cannot be regarded as null and void.‖ 28. According to Mr. Agarwal,…

The Pr. Commissioner of Income Tax -6 vs. Microsoft India ( R & D) Pvt. Ltd

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…the ratio of the decision in Dhadi Sahu's case, [1993] 199 ITR 610 (SC) does not apply to the issue in hand. The decisions of the Punjab and Haryana High Court in Mohinder Lal's case, [1987] 168 ITR 101 [FB] and this court in Sudhir Sareen's case, [1981] 128 ITR 445 merely say that the provisions of section 144B are mandatory, with which proposition there is no quarrel. I am, therefore, of the considered opinion that section 144B of the Act is only a procedural provision and the assessment order passed by ignoring the said provisions cannot be regarded as null and void.‖ 28. According to Mr. Agarwal,…

Smt. Padma Devi Malik, Gurgaon vs. ITO, Gurgaon

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Sh. N. K. Sainiita No. 2482/Del/2016 : Asstt. Year : 2011-12 Padma Devi Malik, Vs Income Tax Officer, C-4C, 123, Carlton Estate, Ward-Ii(1), Phase-V, Gurgaon Gurgaon (Appellant) (Respondent) Pan No. Aakpm7458G Assessee By : Sh. Salil Kapoor & Ms. Ananya Kapoor, Cas Revenue By : Sh. Bedobani Chaudhari, Sr. Dr Date Of Hearing : 16.03.2017 Date Of Pronouncement : 15.06.2017 Order This Is An Appeal By The Assessee Against The Order Dated 17.02.2016 Of Ld. Cit(A)-2, Gurgaon.

…t but the said additions were made without giving the opportunity of being heard to the assessee. Therefore, the addition sustained by the ld. CIT(A) deserves to be deleted. 8. The reliance was placed on the following case laws: " Sudhir Sareen Vs ITO (1981) 128 ITR 445 (Del) " CIT Vs Dhanalakshmi Mills Ltd. (2001) 246 ITR 549 (Mad) 9. In his rival submissions the ld. DR supported the orders of the authorities below. 8 Padma Devi malik 10. I have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, it is noticed that the ld. JCIT ga…