United Electrical Co. (P.) Ltd. v. CIT

258 ITR 317High Court2002#249 most cited

What is United Electrical Co. (P.) Ltd. v. CIT authority for?

Reassessment proceedings under Section 147 cannot be initiated based on general or vague information lacking a specific link to the assessee's transaction, and requires the Assessing Officer to apply an independent mind and form a 'reason to believe' based on reasonable grounds, not mere suspicion.

309

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2007 to 2026.

Also referred to as

United Electrical Co. v. CIT · Section 147 · Section 148 · reason to believe · reassessment validity · vague information · bogus transactions · independent application of mind · escaped assessment

Also reported as

125 Taxmann 775

Sections most often in play

Section 148Section 143(3)Section 147Section 151Section 153ASection 153DSection 132Section 144

Issues it is cited on

section 10(31a)section 100section 76section 142(2c)section 153b(1)(b)section 144basection 153b(1)rectification under section 154section 158bcsection 2(22)section 206csection 2(22)(e)

Judgments citing United Electrical Co. (P.) Ltd. v. CIT

Sharda Steel Traders, Raipur vs. ACIT/DCIT, Central Circle-2, Raipur

ITA 114/RPR/2025[2011-12]Status: DisposedITAT Raipur21 May 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…n under this section was considered by the Tribunal, Mumbai Bench in the case of Shri Amarial Bajaj in ITA No. 611/M/2004 wherein at para-8, the Tribunal has considered the decision of the Hon'ble High Court of Delhi Bench in the case of United Electrical Co. 258 ITR 317 which read as under: "The proviso to sub-section (1) of section151 of the Act provides 48 ITA Nos. 111 – 116/RPR/2025 Sharda Steel Traders Vs. ACIT/DCIT Central Circle 2, Raipur that after the expiry of four years from the end of the relevant assessment year, notice under section 148 shall not be issued unless the Chief Commissioner or the Comm…

Sharda Steel Traders, Raipur vs. ACIT/DCIT, Central Circle-2, Raipur

ITA 113/RPR/2025[2010-11]Status: DisposedITAT Raipur21 May 2025AY 2010-11

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…n under this section was considered by the Tribunal, Mumbai Bench in the case of Shri Amarial Bajaj in ITA No. 611/M/2004 wherein at para-8, the Tribunal has considered the decision of the Hon'ble High Court of Delhi Bench in the case of United Electrical Co. 258 ITR 317 which read as under: "The proviso to sub-section (1) of section151 of the Act provides 48 ITA Nos. 111 – 116/RPR/2025 Sharda Steel Traders Vs. ACIT/DCIT Central Circle 2, Raipur that after the expiry of four years from the end of the relevant assessment year, notice under section 148 shall not be issued unless the Chief Commissioner or the Comm…

Sharda Steel Traders, Raipur vs. ACIT/DCIT, Central Circle-2, Raipur

ITA 112/RPR/2025[2009-10]Status: DisposedITAT Raipur21 May 2025AY 2009-10

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…n under this section was considered by the Tribunal, Mumbai Bench in the case of Shri Amarial Bajaj in ITA No. 611/M/2004 wherein at para-8, the Tribunal has considered the decision of the Hon'ble High Court of Delhi Bench in the case of United Electrical Co. 258 ITR 317 which read as under: "The proviso to sub-section (1) of section151 of the Act provides 48 ITA Nos. 111 – 116/RPR/2025 Sharda Steel Traders Vs. ACIT/DCIT Central Circle 2, Raipur that after the expiry of four years from the end of the relevant assessment year, notice under section 148 shall not be issued unless the Chief Commissioner or the Comm…

Sharda Steel Traders, Raipur vs. ACIT/DCIT, Central Circle-2, Raipur

ITA 111/RPR/2025[2008-09]Status: DisposedITAT Raipur21 May 2025AY 2008-09

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…n under this section was considered by the Tribunal, Mumbai Bench in the case of Shri Amarial Bajaj in ITA No. 611/M/2004 wherein at para-8, the Tribunal has considered the decision of the Hon'ble High Court of Delhi Bench in the case of United Electrical Co. 258 ITR 317 which read as under: "The proviso to sub-section (1) of section151 of the Act provides 48 ITA Nos. 111 – 116/RPR/2025 Sharda Steel Traders Vs. ACIT/DCIT Central Circle 2, Raipur that after the expiry of four years from the end of the relevant assessment year, notice under section 148 shall not be issued unless the Chief Commissioner or the Comm…

Bses Yamuna Power Ltd, Delhi vs. ACIT, Circle-5(1), New Del;Hi

The appeal of the assessee is allowed on legal issues

ITA 4853/DEL/2017[2008-09]Status: DisposedITAT Delhi16 Apr 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…Lakhmani Mewal Das 103 ITR 437, 448 (SC) Arjun Singh vs. ADIT 246 ITR 363 (MP) Seth Brothers vs. JCIT 251 ITR 270 (Guj.) Bombay Pharma Products vs. ITO 237 ITR 614 (MP) Lokendra Singh Rathore vs. WTO 155 ITR 629 (MP) United Electrical Co. (P) Limited vs. CIT 258 ITR 317 (Del.) 53. In view of the aforesaid, it may be noted that the words "reason to believe" suggest that the belief must be that of an honest and reasonable person based upon reasonable grounds to suggest that income of the assessee has escaped assessment and that the assessing officer may act on direct or circumstantial BSES Rajdhani Power Ltd. & O…

Bses Yamuna Power Ltd., New Delhi vs. DCIT, Circle- 5(1), New Delhi

The appeal of the assessee is allowed on legal issues

ITA 4852/DEL/2017[2007-08]Status: DisposedITAT Delhi16 Apr 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…Lakhmani Mewal Das 103 ITR 437, 448 (SC) Arjun Singh vs. ADIT 246 ITR 363 (MP) Seth Brothers vs. JCIT 251 ITR 270 (Guj.) Bombay Pharma Products vs. ITO 237 ITR 614 (MP) Lokendra Singh Rathore vs. WTO 155 ITR 629 (MP) United Electrical Co. (P) Limited vs. CIT 258 ITR 317 (Del.) 53. In view of the aforesaid, it may be noted that the words "reason to believe" suggest that the belief must be that of an honest and reasonable person based upon reasonable grounds to suggest that income of the assessee has escaped assessment and that the assessing officer may act on direct or circumstantial BSES Rajdhani Power Ltd. & O…

Ajay Bakliwal, Kota vs. ACIT, Central Circle, Kota

In the result, the appeal of the assessee is allowed

ITA 1275/JPR/2024[2012-13]Status: DisposedITAT Jaipur11 Apr 2025AY 2012-13
For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 129Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 2(22)(e)

…is submitted that use of the expressions such as "Yes", or "Yes I am satisfied" or "Approved" or “Yes, it is a fit case to issue notice u/s 148” do not meet the requirements of law. Delhi High Court in the case of United Electrical Co. (P) Ltd. vs CIT (2012) 258 ITR 317 has held that the power vested in the Joint Commissioner to grant or not to grant approval is coupled with a duty. The Joint commissioner is required to apply his mind to the proposal put up to him for approval in the light of the material relied upon by the assessing officer. The said power cannot be exercised casually and in a routine matter. I…

Dy.Commissioner of Income Tax, Central Circle 1, Aurangbad vs. Sanjay Suganchand Kasliwal, Aurangabad

In the result, the appeal filed by the Revenue is dismissed

ITA 1339/PUN/2024[2015]Status: DisposedITAT Pune24 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1339/Pun/2024

Section 133ASection 143(3)Section 148Section 271DSection 69D

…ing sanction u/s.151 of the Act, due application of mind on the part of the sanctioning authority is also must. (v) Nirmal Bang Securities P. Ltd. v. ACT-[W.P. No. 671 of 2022, Order dated 08.02.2022 (Bom HC)] (vi) United Electrical Co. P. Ltd. v. CIT [(2002) 258 ITR 317 (Del)] 3.1.3 The reasons are recorded on the basis of incorrect facts and, therefore, the very initiation of the reassessment proceeding is (bad in law and illegal. (i) It is now a well settled legal position that initiation of reassessment proceeding based on wrong fact or wrong application of law is bad in law, void and without jurisdiction. (i…

Viswanadh Kandula, Hyderabad vs. DCIT., Circle-6(1), Hyderabad

In the result, appeals of the assessee for the A

ITA 1085/HYD/2024[2018-19]Status: DisposedITAT Hyderabad07 Jan 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1084 To 1088 & 1027/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2014-15 To 2019-20) M/S Ace Tyres (P) Ltd Vs. Acit Hyderabad Central Circle 1(2) Pan:Aadca2210N Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02/09/2025 घोषणा की तारीख/Pronouncement: 24/09/2025 आदेश/Order Per Vijay Pal Raothese Six Appeals By The Assessee Are Directed Against The Six Separate Orders Dated 29/05/2025, 30/05/2025, 04/06/2025, 096/06/2025, 17/06/2025 & 14/07/2025 Of The Learned Cit (A)-11, Hyderabad Arising From The Assessment Order Passed U/S 143(3) R.W.S. 147 Of The Act, Pursuant To The Search & Seizure Operations U/S 132 Of The Act, Dated 04/01/2023 In Case Of Exel Group Of Companies Including The Assessee For The A.Ys 2014-15 To 2019-20 Respectively. Since Common Issues Are Raised In These Group Of Six Appeals Arising From Same Facts & Search & Seizure Operation, Therefore, For The Sake Of Convenience, All Page 1 Of 78

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.1084 to 1088 & 1027/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2014-15 to 2019-20) M/s ACE Tyres (P) Ltd Vs. ACIT Hyderabad Central Circle 1(2) PAN:AADCA2210N Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri M.V.Prasad, CA राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of hearing: 02/09/2025 घोषणा की तारीख/Pr…

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2024[2017-18]Status: DisposedITAT Delhi02 Jan 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…be initiated on the basis of general/ vague information of any bogus/accommodation transaction, without any link/ nexus with the specific transaction of the assessee. [Refer, ITO vs. Lakhmami Mewal Dax: 103 ITR 437 (SC), CIT vs. United Electrical Co. Pvt. Ltd 258 ITR 317 (Del), CIT 1. Vineeta Jain and Atul Jain: 299 ITR 383 (Del), Signature Hotels P. Ltd vs. ITO. 338 ITR 51 (Del), CIT vs. Insecticides (India) Ltd. 357 ITR 330 (Del), Revolution Forver Marketing (P) Lad. v. ITO 413 ITR 400 (Del) and CIT vs. And Jain 299 ITR 383 (Del) In the reasons recorded, no tangible information/ material has been highlighted th…

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jan 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…be initiated on the basis of general/ vague information of any bogus/accommodation transaction, without any link/ nexus with the specific transaction of the assessee. [Refer, ITO vs. Lakhmami Mewal Dax: 103 ITR 437 (SC), CIT vs. United Electrical Co. Pvt. Ltd 258 ITR 317 (Del), CIT 1. Vineeta Jain and Atul Jain: 299 ITR 383 (Del), Signature Hotels P. Ltd vs. ITO. 338 ITR 51 (Del), CIT vs. Insecticides (India) Ltd. 357 ITR 330 (Del), Revolution Forver Marketing (P) Lad. v. ITO 413 ITR 400 (Del) and CIT vs. And Jain 299 ITR 383 (Del) In the reasons recorded, no tangible information/ material has been highlighted th…

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

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

ITA 2430/DEL/2023[2012-13]Status: DisposedITAT Delhi18 Dec 2024AY 2012-13

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

Section 147Section 148Section 151

…l/2018 AND I.T.A. No. 4907/Del/2018 22 e. Maruti Clean Coal& Power Ltd Vs ACIT WP(T) No.346 of 2017 Dated 03.01.2018 (Chattisgarh High Court); f. German Remedies Ltd. vs. Dy. CIT (2006) 287 ITR 494 (Bom); g. United Electrical Company PLtd. vs. CIT & Ors(2002) 258 ITR 317(Del)"; h. Central India electric Supply Co. Ltd. Vs .ITO, 333 ITR 237 (Del); VI. Assumption of jurisdiction based on invalid issue of notice u/s 148: From perusal of notice u/s 148 (PB 14), it can be seen that notice u/s 148 has been issued in the name of the artificial juridical entity without addressing the name of incumbent compliant. Therefor…

ACIT, Central Circle-II, Gurgaon vs. Krishan Kant Kohli, New Delhi

In the result the appeal of the revenue is dismissed

ITA 6363/DEL/2018[2015-16]Status: DisposedITAT Delhi16 Dec 2024AY 2015-16

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Krishan Kant Kohli Dcit C/O. Rra Taxindia, D-28, Central Circle-Ii, South Extension, Part-1 Vs. Gurgaon, New Delhi Haryana Pan No:Aalpk4611N (Appellant) (Respondent) Acit Krishan Kant Kohli Central Circle-Ii A-2, Geetanjali Gurgaon, Vs. Enclave, Haryana New Delhi Pan No:Aalpk4611N (Appellant) (Respondent)

Section 153ASection 153DSection 2(22)(e)

…1 ITA No. 5720 and 6363/Del/2018 Sh. Krishan Kant Kohli IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Krishan Kant Kohli DCIT C/o. RRA Taxindia, D-28, Central Circle-II, South Extension, Part-1 Vs. Gurgaon, New Delhi Haryana PAN No:AALPK4611N (Appellant) (Respondent) ACIT Krishan Kant Kohli Central Circle-II A-2, Geetanjali Gurgaon, Vs. Enclave, Haryana New Delhi PAN No:AALPK4611N (Appellant) (Respondent) Appellant by Sh. Salil Agarwal, Adv & Sh. Deepesh Garg, Adv Respondent by Sh. Dayainder Si…

Krishan Kant Kohli, New Delhi vs. DCIT, Central Circle-II, Gurgaon

In the result the appeal of the revenue is dismissed

ITA 5720/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Dec 2024AY 2014-15

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Krishan Kant Kohli Dcit C/O. Rra Taxindia, D-28, Central Circle-Ii, South Extension, Part-1 Vs. Gurgaon, New Delhi Haryana Pan No:Aalpk4611N (Appellant) (Respondent) Acit Krishan Kant Kohli Central Circle-Ii A-2, Geetanjali Gurgaon, Vs. Enclave, Haryana New Delhi Pan No:Aalpk4611N (Appellant) (Respondent)

Section 153ASection 153DSection 2(22)(e)

…1 ITA No. 5720 and 6363/Del/2018 Sh. Krishan Kant Kohli IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Krishan Kant Kohli DCIT C/o. RRA Taxindia, D-28, Central Circle-II, South Extension, Part-1 Vs. Gurgaon, New Delhi Haryana PAN No:AALPK4611N (Appellant) (Respondent) ACIT Krishan Kant Kohli Central Circle-II A-2, Geetanjali Gurgaon, Vs. Enclave, Haryana New Delhi PAN No:AALPK4611N (Appellant) (Respondent) Appellant by Sh. Salil Agarwal, Adv & Sh. Deepesh Garg, Adv Respondent by Sh. Dayainder Si…

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

ITA 438/DEL/2020[2010-11]Status: DisposedITAT Delhi13 Dec 2024AY 2010-11

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

Section 147Section 148Section 151Section 271(1)(c)Section 68Section 69C

…l/2018 AND I.T.A. No. 4907/Del/2018 22 e. Maruti Clean Coal& Power Ltd Vs ACIT WP(T) No.346 of 2017 Dated 03.01.2018 (Chattisgarh High Court); f. German Remedies Ltd. vs. Dy. CIT (2006) 287 ITR 494 (Bom); g. United Electrical Company PLtd. vs. CIT & Ors(2002) 258 ITR 317(Del)"; h. Central India electric Supply Co. Ltd. Vs .ITO, 333 ITR 237 (Del); VI. Assumption of jurisdiction based on invalid issue of notice u/s 148: From perusal of notice u/s 148 (PB 14), it can be seen that notice u/s 148 has been issued in the name of the artificial juridical entity without addressing the name of incumbent compliant. Therefor…

Shahnaz Husain, Delhi vs. JCIT Special Range -10, New Delhi, Delhi

In the result, the appeal filed by the assessee for AY 2012-13 is partly allowed

ITA 1966/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ashok Malik, AdvFor Respondent: Shri Munish Rajani, Sr. DR
Section 133(6)Section 143(3)Section 147Section 148Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 1966/DEL/2024 (Assessment Year: 2013-14) Shahnaz Husain, vs. JCIT Special Range-10, W-61, Greater Kailash-I, New Delhi New Delhi - 110048 (PAN : AABPH4011P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ashok Malik, Adv. REVENUE BY : Shri Munish Rajani, Sr. DR. Date of Hearing : 14.08.2024 Date of Order : 16.10.2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. These appeals are filed by the assessee against the separate orders of ld. Commissioner of Income-tax Appeals/NFAC…

Shahnaz Husain, Delhi vs. JCIT Special Range -10, New Delhi, Delhi

In the result, the appeal filed by the assessee for AY 2012-13 is partly allowed

ITA 1965/DEL/2024[2012-13]Status: DisposedITAT Delhi16 Oct 2024AY 2012-13

Bench: S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ashok Malik, AdvFor Respondent: Shri Munish Rajani, Sr. DR
Section 133(6)Section 143(3)Section 147Section 148Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 1966/DEL/2024 (Assessment Year: 2013-14) Shahnaz Husain, vs. JCIT Special Range-10, W-61, Greater Kailash-I, New Delhi New Delhi - 110048 (PAN : AABPH4011P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ashok Malik, Adv. REVENUE BY : Shri Munish Rajani, Sr. DR. Date of Hearing : 14.08.2024 Date of Order : 16.10.2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. These appeals are filed by the assessee against the separate orders of ld. Commissioner of Income-tax Appeals/NFAC…

M/S. Shri Rang Infrastructure Pvt. Ltd., Gandhinagar vs. DCIT, Gandhinagar Circle, Gandhinagar

In the result, appeal of the assessee is partly allowed

ITA 665/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 142(1)Section 143(2)Section 143(3)Section 148Section 151Section 68

…ITA No.665/Ahd/2019 Assessment Year: 2012-13 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. Shri Rang Infrastructure Deputy Commissioner of Pvt. Ltd., Income Tax, Shyamvan, Gandhinagar Circle, B/h. Vrundavan Hotel, Gandhinagar. Koba Circle, Vs. Post: Koba Dist. Gandhinagar – 382 007 Gujarat. [PAN – AAICS 9126 J] (Appellant) (Respondent) Assessee by Shri M.S. Chhajed, AR Revenue by Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 15.07.2024 Date of Pr…

Nisha Goel, Delhi vs. Income Tax Officer, Ward 52(3), Ward

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

ITA 2767/DEL/2023[2012-13]Status: DisposedITAT Delhi04 Jun 2024AY 2012-13

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadिनधा"रणवष"/Assessment Year: 2012-13

Section 144Section 147Section 151

…rjun Singh vs Asstt. Director of Income Tax (M.P.) reported in (2000) 246 ITR 363 (MP); c. Pr. CIT vs. N. C. Cables Ltd 391 ITR 11 (Del) d. German Remedies Ltd. vs. Dy. CIT (2006) 287 ITR 494 (Bom); e. United Electrical Company P. Ltd. vs. CIT & Ors. (2002) 258 ITR 317 (Del); f. Central India electric Supply Co. Ltd. Vs. ITO, 333 ITR 237 (Del);” 9. Ld. DR, on the other hand, strongly supports the orders of the authorities below. 10. Heard rival submissions, perused the orders of the authorities below. Perusal of the reasons show that the assessment was ITAA.No.2767/Del/2023 reopened for the reason that the…

Deputy Commissioner of Income Tax, Central Circle-19, New Delhi., Delhi vs. Sandeep Bajaj, Delhi

In the result, the Cross Objection filed by the assessee is

ITA 2993/DEL/2023[2014-15]Status: DisposedITAT Delhi29 May 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 147Section 148Section 151Section 2(22)(e)Section 56

…he issue of such notice. These are some in-built safeguards to prevent arbitrary exercise of power by an assessing officer to fiddle with the completed assessment. The jurisdictional Delhi High Court in the case of United Electrical Co. (P) Ltd. vs CIT (2012) 258 ITR 317 has held that the power vested in the Joint Commissioner to grant or not to grant approval is coupled with a duty. The Joint commissioner is required to apply his mind to the proposal C.O. No.29/Del/2024 Dy.CIT vs. Sandeep Bajaj put up to him for approval in the light of the material relied upon by the assessing officer. The said power cannot b…