Tarsem Singla v. DCIT

385 ITR 138High Court2016#6195 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 1961Section 115BBESection 132Section 143(2)Section 153ASection 250(4)Section 269SSSection 269T

Issues it is cited on

penalty under section 271ddeletion of penaltysummons under section 131section 271esection 269sssection 271dsection 269section 250(4)section 158bcsection 158bgsection 142(2a)agricultural income

Judgments citing Tarsem Singla v. DCIT

SMT ASHA BHAGWANRAO KADAM,PUNE vs. DCIT CENTRAL CIRCLE 1, AURANGABAD

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 611/PUN/2025[2018-19]Status: DisposedITAT Pune19 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…which requirement will stand satisfied either by issuance of notice under section 143(2) or a questionnaire under section 142(1). 14. Referring to the decision of Hon’ble Punjab and Haryana High Court in the case of Tarsem Singla vs. DCIT reported in (2016) 385 ITR 138 (P&H), he submitted that the Hon’ble High Court in the said decision has held that there is no mandatory requirement of issuance of notice u/s 143(2) of the Act in respect of assessment proceedings u/s 153A of the Act. 15. Referring to the decision of Hon’ble Kerala High Court in the case of CIT vs. Promy Kuriakose reported in (2016) 386 ITR 597…

SMT ASHA BHAGWANRAO KADAM,PUNE vs. DCIT CENTRAL CIRCLE 1, AURANGABAD

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 610/PUN/2025[2018-19]Status: DisposedITAT Pune19 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…which requirement will stand satisfied either by issuance of notice under section 143(2) or a questionnaire under section 142(1). 14. Referring to the decision of Hon’ble Punjab and Haryana High Court in the case of Tarsem Singla vs. DCIT reported in (2016) 385 ITR 138 (P&H), he submitted that the Hon’ble High Court in the said decision has held that there is no mandatory requirement of issuance of notice u/s 143(2) of the Act in respect of assessment proceedings u/s 153A of the Act. 15. Referring to the decision of Hon’ble Kerala High Court in the case of CIT vs. Promy Kuriakose reported in (2016) 386 ITR 597…

SMT ASHA BHAGWANRAO KADAM,PUNE vs. DCIT CENTRAL CIRCLE 1, AURANGABAD

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 609/PUN/2025[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…which requirement will stand satisfied either by issuance of notice under section 143(2) or a questionnaire under section 142(1). 14. Referring to the decision of Hon’ble Punjab and Haryana High Court in the case of Tarsem Singla vs. DCIT reported in (2016) 385 ITR 138 (P&H), he submitted that the Hon’ble High Court in the said decision has held that there is no mandatory requirement of issuance of notice u/s 143(2) of the Act in respect of assessment proceedings u/s 153A of the Act. 15. Referring to the decision of Hon’ble Kerala High Court in the case of CIT vs. Promy Kuriakose reported in (2016) 386 ITR 597…

SMT ASHA BHAGWANRAO KADAM,PUNE vs. DCIT CENTRAL CIRCLE 1, PUNE

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 608/PUN/2025[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…which requirement will stand satisfied either by issuance of notice under section 143(2) or a questionnaire under section 142(1). 14. Referring to the decision of Hon’ble Punjab and Haryana High Court in the case of Tarsem Singla vs. DCIT reported in (2016) 385 ITR 138 (P&H), he submitted that the Hon’ble High Court in the said decision has held that there is no mandatory requirement of issuance of notice u/s 143(2) of the Act in respect of assessment proceedings u/s 153A of the Act. 15. Referring to the decision of Hon’ble Kerala High Court in the case of CIT vs. Promy Kuriakose reported in (2016) 386 ITR 597…

SMT ASHA BHAGWANRAO KADAM,PUNE vs. DCIT CENTRAL CIRCLE 1, AURANGABAD

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 607/PUN/2025[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…which requirement will stand satisfied either by issuance of notice under section 143(2) or a questionnaire under section 142(1). 14. Referring to the decision of Hon’ble Punjab and Haryana High Court in the case of Tarsem Singla vs. DCIT reported in (2016) 385 ITR 138 (P&H), he submitted that the Hon’ble High Court in the said decision has held that there is no mandatory requirement of issuance of notice u/s 143(2) of the Act in respect of assessment proceedings u/s 153A of the Act. 15. Referring to the decision of Hon’ble Kerala High Court in the case of CIT vs. Promy Kuriakose reported in (2016) 386 ITR 597…

DCIT, CENTRAL CIRCLE-1, AURANGABAD vs. SMT. ASHA B. KADAM, PUNE

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 1896/PUN/2024[2018 19]Status: DisposedITAT Pune19 Jan 2026

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…which requirement will stand satisfied either by issuance of notice under section 143(2) or a questionnaire under section 142(1). 14. Referring to the decision of Hon’ble Punjab and Haryana High Court in the case of Tarsem Singla vs. DCIT reported in (2016) 385 ITR 138 (P&H), he submitted that the Hon’ble High Court in the said decision has held that there is no mandatory requirement of issuance of notice u/s 143(2) of the Act in respect of assessment proceedings u/s 153A of the Act. 15. Referring to the decision of Hon’ble Kerala High Court in the case of CIT vs. Promy Kuriakose reported in (2016) 386 ITR 597…

DCIT, CENTRAL CIRCLE-1, AURANGABAD vs. SMT. ASHA BHAGWANRAO KADAM, PUNE

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 1895/PUN/2024[2018 19]Status: DisposedITAT Pune19 Jan 2026

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…which requirement will stand satisfied either by issuance of notice under section 143(2) or a questionnaire under section 142(1). 14. Referring to the decision of Hon’ble Punjab and Haryana High Court in the case of Tarsem Singla vs. DCIT reported in (2016) 385 ITR 138 (P&H), he submitted that the Hon’ble High Court in the said decision has held that there is no mandatory requirement of issuance of notice u/s 143(2) of the Act in respect of assessment proceedings u/s 153A of the Act. 15. Referring to the decision of Hon’ble Kerala High Court in the case of CIT vs. Promy Kuriakose reported in (2016) 386 ITR 597…

DCIT, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. SMT. ASHA BHAGWANRAO KADAM, PUNE

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 1894/PUN/2024[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…which requirement will stand satisfied either by issuance of notice under section 143(2) or a questionnaire under section 142(1). 14. Referring to the decision of Hon’ble Punjab and Haryana High Court in the case of Tarsem Singla vs. DCIT reported in (2016) 385 ITR 138 (P&H), he submitted that the Hon’ble High Court in the said decision has held that there is no mandatory requirement of issuance of notice u/s 143(2) of the Act in respect of assessment proceedings u/s 153A of the Act. 15. Referring to the decision of Hon’ble Kerala High Court in the case of CIT vs. Promy Kuriakose reported in (2016) 386 ITR 597…

DILIP B. PATEL,MUMBAI vs. DCIT (OSD)-II, CEN RG 7, MUMBAI

ITA 355/MUM/2012[2009-10]Status: DisposedITAT Mumbai30 Jan 2024AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am

For Appellant: Revenue byFor Respondent: Shri Pavan Ved
Section 132Section 142(1)Section 153CSection 271A

…ument is not acceptable. Issue of notice u/s143(2) is not mandatory in case of search assessment u/s153A/153C. Reliance is the placed in the following decisions. (i) Suman Lata Bansal [ITA No. 525 to 530/M/2008 dtd 25.05.2015(TM)) (ii) Tasem Singla vs DCIT [385 ITR 138 (P&H)) (iii) Ashok Chaddha [20 taxmann.com 387(Del.)] 8 In view of the above submission, it is requested that the jurisdictional issues raised by the Ld. AR may be dismissed. As regards the merit of the additions, the AO has relied on various incriminating materials found during the course of search and subsequent investigation conducted during…

DCIT, AJMER vs. M/S V.C. GRANITE, AJMER

In the result, appeal of the assessee is allowed

ITA 171/JPR/2023[2020-21]Status: DisposedITAT Jaipur05 Jul 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal (CA)For Respondent: Shri James Kurian (CIT)
Section 115BSection 143(2)Section 143(3)Section 144Section 153CSection 153DSection 250Section 69A

…otice u/s 143(2) of the Income Tax Act. Several High Courts have reiterated this legal position in numerous decisions. Decision of the Hon’ble High Court of Delhi in Ashok Chaddha’s case ( 337ITR 399), Punjab & Haryana High Court in the case of Tarsem Singla (385 ITR 138) and Kerala High Court in the case of Promy Kuiakose (386 ITR 597) & decision of the Hon’ble Jurisdictional High Court in J R Tantia Charitable Trust (15 taxmann.com 311) being some of the prominent decisions on the issue. However, for completing the assessment of the total income of the previous year in which search was conducted, issuance of N…

V C GRANITES,AJMER vs. DCIT CENTRAL CIRCLE AJMER, AJMER

In the result, appeal of the assessee is allowed

ITA 127/JPR/2023[2020-2021]Status: DisposedITAT Jaipur05 Jul 2023AY 2020-2021

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal (CA)For Respondent: Shri James Kurian (CIT)
Section 115BSection 143(2)Section 143(3)Section 144Section 153CSection 153DSection 250Section 69A

…otice u/s 143(2) of the Income Tax Act. Several High Courts have reiterated this legal position in numerous decisions. Decision of the Hon’ble High Court of Delhi in Ashok Chaddha’s case ( 337ITR 399), Punjab & Haryana High Court in the case of Tarsem Singla (385 ITR 138) and Kerala High Court in the case of Promy Kuiakose (386 ITR 597) & decision of the Hon’ble Jurisdictional High Court in J R Tantia Charitable Trust (15 taxmann.com 311) being some of the prominent decisions on the issue. However, for completing the assessment of the total income of the previous year in which search was conducted, issuance of N…

MADHURENDRA NATH,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, both the appeals in ITA No

ITA 16/ALLD/2018[2013-14]Status: DisposedITAT Allahabad16 Feb 2023AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Vs. The Asstt. Commissioner Of Smt. Neeta Nath, L/H Of Lt. Dr. Jitendra Nath Income Tax, Central Circle, Civil Lines, Allahabad B/401, Mayan Enclave, 49/13, Clive Road, Allahabad Pan-Abepn1795Q (Appellant) (Respondent) Assessment Year: 2013-14 Madhurendra Nath, Vs. The Asstt. Commissioner Of B-502, Vinayak Le Grande, Income Tax, Central Circle, 16/12, Lal Bahadur Shastri Civil Lines, Allahabad Road, Allahabad-211001 Pan-Aaipn8161D (Appellant) (Respondent) Appellant By: Sh. Siddharth Pathak, Adv Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 18.01.2023 Date Of Pronouncement: 16.02.2023 O R D E R Shri Vijay Pal Rao, J.M.: These Two Appeals By The Two Related Assessees Are Directed Against Two Separate Orders Of The Cit(A), Both Dated 28.04.2016 For The Assessment Year 2013-14. 2. These Appeals Are Arising From The Assessment Orders Passed Under Section 153C In Pursuant To The Search & Seizure Action Under Section 132(1) Of The Income Tax Act, Dated 05.12.2013 In The Case Of Shri. Hemant Kumar Sindhi. Therefore, The Facts & Circumstances As Well As The Grounds Of Appeal

For Appellant: Sh. Siddharth Pathak, AdvFor Respondent: Sh. Rabin Chaudhari, CIT DR
Section 132(1)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI. RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 vs. The Asstt. Commissioner of Smt. Neeta Nath, L/H of Lt. Dr. Jitendra Nath Income Tax, Central Circle, Civil Lines, Allahabad B/401, Mayan Enclave, 49/13, Clive Road, Allahabad PAN-ABEPN1795Q (Appellant) (Respondent) Assessment Year: 2013-14 Madhurendra Nath, vs. The Asstt. Commissioner of B-502, Vinayak Le Grande, Income Tax, Central Circle, 16/12, Lal Bahadur Shastri Civil Lines, Allahabad Road, Allahabad-211001 PAN-AAIPN8161D (Appel…

SMT. NEETA NATH L/H OF LATE DR. JITENDRA NATH,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, both the appeals in ITA No

ITA 15/ALLD/2018[2013-14]Status: DisposedITAT Allahabad16 Feb 2023AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Vs. The Asstt. Commissioner Of Smt. Neeta Nath, L/H Of Lt. Dr. Jitendra Nath Income Tax, Central Circle, Civil Lines, Allahabad B/401, Mayan Enclave, 49/13, Clive Road, Allahabad Pan-Abepn1795Q (Appellant) (Respondent) Assessment Year: 2013-14 Madhurendra Nath, Vs. The Asstt. Commissioner Of B-502, Vinayak Le Grande, Income Tax, Central Circle, 16/12, Lal Bahadur Shastri Civil Lines, Allahabad Road, Allahabad-211001 Pan-Aaipn8161D (Appellant) (Respondent) Appellant By: Sh. Siddharth Pathak, Adv Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 18.01.2023 Date Of Pronouncement: 16.02.2023 O R D E R Shri Vijay Pal Rao, J.M.: These Two Appeals By The Two Related Assessees Are Directed Against Two Separate Orders Of The Cit(A), Both Dated 28.04.2016 For The Assessment Year 2013-14. 2. These Appeals Are Arising From The Assessment Orders Passed Under Section 153C In Pursuant To The Search & Seizure Action Under Section 132(1) Of The Income Tax Act, Dated 05.12.2013 In The Case Of Shri. Hemant Kumar Sindhi. Therefore, The Facts & Circumstances As Well As The Grounds Of Appeal

For Appellant: Sh. Siddharth Pathak, AdvFor Respondent: Sh. Rabin Chaudhari, CIT DR
Section 132(1)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI. RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 vs. The Asstt. Commissioner of Smt. Neeta Nath, L/H of Lt. Dr. Jitendra Nath Income Tax, Central Circle, Civil Lines, Allahabad B/401, Mayan Enclave, 49/13, Clive Road, Allahabad PAN-ABEPN1795Q (Appellant) (Respondent) Assessment Year: 2013-14 Madhurendra Nath, vs. The Asstt. Commissioner of B-502, Vinayak Le Grande, Income Tax, Central Circle, 16/12, Lal Bahadur Shastri Civil Lines, Allahabad Road, Allahabad-211001 PAN-AAIPN8161D (Appel…

E.SHAMSUDEEN vs. THE COMMISSIONER OF INCOME TAX

ITA/90/2016HC Kerala26 Oct 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 260

…ains a non-obstante clause and expressly excludes Sections 139, 147, 149, 159, 151, and 153 of the Act. The exclusion is confined to the Sections referred to above and shall not be understood as excluding all other provisions of the Act. Hence 2 [2016] 385 ITR 138 (P&H) 3 [2016] 386 ITR 597( Ker.) ITA No. 90 of 2016 & Con.cases -11- in an assessment under Section 153A, which is again on account of the search under Section 132, all provisions meant for assessment of escaped income would be applicable. The explanation appended to Section 153A is yet another indicator in support of the ab…

E.SHAMSUDEEN vs. THE COMMISSIONER OF INCOME TAX

ITA/106/2016HC Kerala26 Oct 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 260

…ains a non-obstante clause and expressly excludes Sections 139, 147, 149, 159, 151, and 153 of the Act. The exclusion is confined to the Sections referred to above and shall not be understood as excluding all other provisions of the Act. Hence 2 [2016] 385 ITR 138 (P&H) 3 [2016] 386 ITR 597( Ker.) ITA No. 90 of 2016 & Con.cases -11- in an assessment under Section 153A, which is again on account of the search under Section 132, all provisions meant for assessment of escaped income would be applicable. The explanation appended to Section 153A is yet another indicator in support of the ab…

E.SHAMSUDHEEN vs. THE COMMISSIONER OF INCOME TAX

ITA/96/2016HC Kerala26 Oct 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 260

…ains a non-obstante clause and expressly excludes Sections 139, 147, 149, 159, 151, and 153 of the Act. The exclusion is confined to the Sections referred to above and shall not be understood as excluding all other provisions of the Act. Hence 2 [2016] 385 ITR 138 (P&H) 3 [2016] 386 ITR 597( Ker.) ITA No. 90 of 2016 & Con.cases -11- in an assessment under Section 153A, which is again on account of the search under Section 132, all provisions meant for assessment of escaped income would be applicable. The explanation appended to Section 153A is yet another indicator in support of the ab…

E.SHAMSUDEEN vs. THE COMMISSIONER OF INCOME TAX

ITA/105/2016HC Kerala26 Oct 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 260

…ains a non-obstante clause and expressly excludes Sections 139, 147, 149, 159, 151, and 153 of the Act. The exclusion is confined to the Sections referred to above and shall not be understood as excluding all other provisions of the Act. Hence 2 [2016] 385 ITR 138 (P&H) 3 [2016] 386 ITR 597( Ker.) ITA No. 90 of 2016 & Con.cases -11- in an assessment under Section 153A, which is again on account of the search under Section 132, all provisions meant for assessment of escaped income would be applicable. The explanation appended to Section 153A is yet another indicator in support of the ab…

THE ASSTT. COMMISSIONER OF INCOME TAX, AMRITSAR. vs. M/S KHOSLA INTERNATIONAL, BATALA

ITA 307/ASR/2016[2008-09]Status: DisposedITAT Amritsar27 Mar 2019AY 2008-09

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 307/Asr/2016 Assessment Year: 2008-09

For Appellant: Sh. Avish Mahajan (C.A.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(2)Section 143(3)Section 147Section 148(1)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. No. 307/Asr/2016 Assessment Year: 2008-09 Asst. Commissioner of Income vs. Khosla International, Tax, Circle-2, Amritsar Vill-Shahapur, G.T. Road, Batala [PAN: AAEFK 5987E] (Appellant) (Respondent) Appellant by : Sh. Avish Mahajan (C.A.) Respondent by: Sh. Charan Dass (D.R.) Date of Hearing: 06.02.2019 Date of Pronouncement: 28.03.2019 ORDER Per Sanjay Arora, AM: This is an Appeal by the Revenue arising out of the Order by the Commissioner of Income Tax…

SH. YOGESHWAR GOEL,NEW DELHI vs. ACIT, NOIDA

Accordingly, appeal filed by the assessee is allowed

ITA 6990/DEL/2014[2010-11]Status: DisposedITAT Delhi26 Mar 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiyogeshwar Goel, Vs. Acit, C/O Kapil Goel, Adv, F-26/124, Central Circle, Sector-7, Rohini, Noida New Delhi Pan: Acvpg7964N (Appellant) (Respondent)

For Appellant: Shri Kapil Goel, AdvFor Respondent: Smt Sulekha Verma, CIT DR
Section 153A

…Menon V CIT 315 ITR 111 c. Josh Builders & Developers P Ltd V PCIT 9/9/2016 d. Ashok Chaddha V ITO 337 ITR 399 e. DCIT V K M Nagraj 82 taxann.com 170 f. CIT V Harsingha Gutkha P Ltd 44 taxmann.com 101 g. P M Abdulla ITA 1224/Bang/2012 h. Tarsem Singla V DCIT 385 ITR 138 ( P & H ) 12. She further stated that the honourable Karnataka High Court in the case of CIT vs Shri Durga Enterprise 44 taxmann.com 442 has held that validity of notice u/s 148 read with section 292B is valid as it has been responded in letter and spirit and participated in the proceedings by assessee. Therefore it was stated by her that in case…