← All Phrases

“draft assessment order”

Assessment ProceduresSection 144CSection 144C4,773 judgments

The decision most relied on for draft assessment order is ACIT v. Serajuddin & Co. (454 ITR 312), cited in 580 judgments on BharatTax.

Leading authorities on draft assessment order

ACIT v. Serajuddin & Co.
454 ITR 312 · 2023 · High Court
580
citing judgments

Approval under Section 153D of the Income Tax Act is mandatory for assessment orders in search cases. While elaborate reasons for approval are not required, the approving authority must provide some indication that it has examined the draft orders and found them to meet the requirements of law.

Principal Commissioner of Income-tax v. Subodh Agarwal
149 Taxmann.com 373 · 2023 · High Court
194
citing judgments

Approval of draft assessment orders under Section 153D must be granted with due application of mind, not mechanically. Approving multiple cases, such as 38 in a single day, without proper scrutiny amounts to mechanical approval, rendering the assessment invalid.

Vijay Television (P.) Ltd. v. DRP
369 ITR 113 · 2014 · High Court
140
citing judgments

Passing a final assessment order under Section 143(3) directly, without first issuing a draft assessment order under Section 144C(1) for an eligible assessee, constitutes a fundamental jurisdictional defect. This defect cannot be cured by a subsequent corrigendum, especially if issued beyond the prescribed period of limitation.

ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India
388 ITR 383 · 2016 · High Court
71
citing judgments

Failure to issue a draft assessment order under Section 144C(1) makes the final assessment order illegal and beyond jurisdiction. Non-compliance with Dispute Resolution Panel (DRP) directions renders the final assessment order bad in law.

JCB India Ltd. v. DCIT
398 ITR 189 · 2017 · High Court
49
citing judgments

The requirement to pass a draft assessment order under Section 144C of the Act is mandatory. A final assessment order issued without such a draft order is a nullity, constituting an incurable jurisdictional error that cannot be saved by Section 292B, even in set-aside proceedings following an ITAT remand.

Aggarwal v. NFAC
127 Taxmann.com 637 · High Court
34
citing judgments

Denying a personal hearing when specifically requested, especially after a search and during a pandemic, violates the principles of natural justice. The assessment and appellate proceedings themselves were conducted during the COVID-19 pandemic.

Hire Purchase (P.) Ltd. v. NFAC
128 Taxmann.com 190 · High Court
34
citing judgments

Failure to grant a personal hearing to an assessee when income is likely to be varied based on submitted evidence violates the principles of natural justice and renders the assessment order invalid.

Chandrakant Dharia v. ITO
469 ITR 262 · Reported
34
citing judgments

An adverse assessment order cannot be passed without granting an opportunity of personal hearing to the taxpayer. Where income is to be varied based on evidence, a personal hearing is mandatory.

Judgments citing draft assessment order

Asstt. Commissioner of Income Tax Central Circle, Allahabad vs. Vijay Stone Products, Sonebhadra

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 64/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply his ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product ... contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply to mind and to ascertain the entire facts from the assessing officer and to examine search material but in the present case

Vijay Stone Product, Sonebhadra vs. Asstt. Commissioner of Income Tax, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 33/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply his ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product ... contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply to mind and to ascertain the entire facts from the assessing officer and to examine search material but in the present case

Vijay Stone Product, Sonebhadra vs. Asstt. Commissioner of Income Tax, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 32/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply his ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product ... contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply to mind and to ascertain the entire facts from the assessing officer and to examine search material but in the present case

Vijay Stone Product, Sonebhadra vs. Asstt. Commissioner of Income Tax, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 31/ALLD/2019[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply his ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product ... contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply to mind and to ascertain the entire facts from the assessing officer and to examine search material but in the present case

Vijay Stone Product, Sonebhadra vs. Asstt. Commissioner of Income Tax, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 30/ALLD/2019[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply his ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product ... contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply to mind and to ascertain the entire facts from the assessing officer and to examine search material but in the present case

M/S Jai Maa Sharda Service Station, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 25/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply his ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product ... contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply to mind and to ascertain the entire facts from the assessing officer and to examine search material but in the present case

M/S Jai Maa Sharda Service Station, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 24/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply his ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product ... contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply to mind and to ascertain the entire facts from the assessing officer and to examine search material but in the present case

M/S Subhash Stone Product Private Limited, Sonebhadra vs. Asstt. Commissioner of Income Tax Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 108/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply his ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product ... contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply to mind and to ascertain the entire facts from the assessing officer and to examine search material but in the present case

Subhash Stone Product (P) Ltd., Sonebhadra vs. Asstt. Commissioner of Income Tax Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 107/ALLD/2019[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply his ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product ... contemplated u/s 153D of the act by the Joint Commissioner Lucknow required to verify the issue raised by the assessing officer in draft assessment order and to apply to mind and to ascertain the entire facts from the assessing officer and to examine search material but in the present case

Dy. Commissioner of Income Tax, Kota vs. Motion Education Pvt. Ltd., Kota

In the result, the appeals of the revenue stands dismissed, and the

ITA 472/JPR/2025[2017-18]Status: DisposedITAT Jaipur31 Oct 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Limited, 394, Rajeev Gandhi Nagar, Kota Private स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.472 & 455/JP/2025) निर्धारण वर्ष / Assessment Years : 2017-18 &

For Appellant: Mrs. Raksha Birla CA (V.C)For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 153A

Addl. CIT was sent by the Assistant/Deputy Commissioner along with Assessment Records on 23-07-2021 It was only after going through the draft assessment orders and DCIT vs. Motion Education Pvt. Ltd. perusing the Assessment Records that the Additional Commissioner granted approval on 26-07-2021. Thus, this ... granting approval, Hence, the granting of approval cannot be said to be mechanical when there is clear noting about going through the draft assessment order (DFA) by the Additional Commissioner in the letter granting the approval. The assessment folder is being returned along with the letter of approval. Therefore

Dy. Commissioner of Income Tax, Kota vs. Motion Education Pvt. Ltd., Kota

In the result, the appeals of the revenue stands dismissed, and the

ITA 455/JPR/2025[2018-19]Status: DisposedITAT Jaipur31 Oct 2025AY 2018-19
For Appellant: Mrs. Raksha Birla CA (V.C)For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 153A

Addl. CIT was sent by the Assistant/Deputy Commissioner along with Assessment Records on 23-07-2021 It was only after going through the draft assessment orders and 16 ITA Nos.472 & 455/JP/2025 DCIT vs. Motion Education Pvt. Ltd. perusing the Assessment Records that the Additional Commissioner granted approval ... granting approval, Hence, the granting of approval cannot be said to be mechanical when there is clear noting about going through the draft assessment order (DFA) by the Additional Commissioner in the letter granting the approval. The assessment folder is being returned along with the letter of approval. Therefore

Kapa Sindhu Mitra, Usa vs. Income Tax Officer (Int Taxn)-1, Hyderabad

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

ITA 513/HYD/2024[2016-17]Status: DisposedITAT Hyderabad31 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita No.513/Hyd./2024 िनधा"रण वष"/Assessment Years 2016-2017 Kapa Sindhu Mitra, 20148, Holly Hock Terrace, The Income Tax Officer – Ash Burn, V A, Vs. [Int. Taxn)-1, Hyderabad – 500 004. United States Of America. Pan Azcpk8030D (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri Sashank Dundu, Advocate राज" व "ारा/Revenue By : Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 29.10.2025 घोषणा की तारीख/Pronouncement: 31.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: Sri Sashank Dundu, AdvocateFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 144C(5)Section 147Section 148Section 148ASection 149Section 151A

addition made by the Assessing Officer is liable to be deleted. The learned Authorised Representative of the Assessee further submitted that against the Draft Assessment Order dated 29.05.2023, the assessee filed objections before the DRP on 27.06.2023. However, the DRP has rejected the objections of the assessee on technical ground ... Representative of the Assessee has submitted that the assessee has given all the details which are necessary for filing the objections against the Draft Assessment Order, but, the DRP without even giving an opportunity to the assessee to rectify the defects, 6 ITA.No.513/Hyd./2024 straightaway dismissed the objections. Thus

Dgs Technical Services Private Limited, Hyderabad vs. DCIT., Circle-8(1), Hyderabad

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1095/HYD/2024[2021-22]Status: DisposedITAT Hyderabad31 Oct 2025AY 2021-22

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 143(3)Section 144C(5)Section 92C

order passed by the Ld. TPO under Section 92CA(3) of the Income-tax Act, 1961, dated 29.11.2023, has passed a draft assessment order under Section 144C(1) of the Income-tax Act, 1961, on 28.11.2023 and determined the total income at Rs. 17,34,22,310/- by making ... adjustment under Section 92CA of the Act for Rs. 24,54,09,549/- as suggested by the Ld. TPO. 6. Against the draft assessment order passed by the A.O. under Section 144C(1) of the Act, dated 28.11.2023, the assessee has filed objections before the Dispute Resolution Panel

Binayak Tex Processors Ltd., Mumbai vs. Dy. Commissioner of Income Tax, Circle 4(1)(1), Mumbai

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

ITA 4541/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Oct 2025AY 2018-19

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhailassessment Year : 2018-19 Binayak Tex Processors Ltd., Deputy Commissioner Of 384-M, Income Tax, Dhabolkarwadi, Vs. Circle-4(1)(1), 5Th Floor, Aayakar Bhavan, Kalbadevi Road, Maharshi Karve Road, Mumbai-400002. Churchgate, Pan : Aaacb1554D Mumbai-400020. (Appellant) (Respondent) Assessee By : Shri Kamlesh Vangule Revenue By : Shri Leyaqat Ali Aafaqui

For Appellant: Shri Kamlesh VanguleFor Respondent: Shri Leyaqat Ali Aafaqui
Section 143(1)Section 143(1)(a)Section 143(3)

appeal: “1. Ld.CIT(A) erred in confirming assessment made at income of Rs 95,86,335/- without considering the fact that under draft assessment order issued dated 2 17.03.2021 income assessable was computed at RS.68,32,695/-. Ld.AO ought not to vary income assessed in draft assessment order without issuing ... declaring total income of Rs. 52,00,730/-. Thereafter, the assessment proceedings were initiated and notices were issued and the AO issued a draft assessment order dt. 17-03-2021, computing income at Rs. 68,33,425/- i.e., Rs.52,00,730/- as per the revised return of income as increased

M/S Enea Software Inc., India vs. Deputy Commissioner of Income-Tax, Circle Int. Tax 2(2)(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 986/DEL/2025[2022-23]Status: DisposedITAT Delhi31 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23] M/S Enea Software Inc. Deputy Commissioner Of (Formerly Known As Openwave Income Tax, Circle Int. Tax Inc.), 1St Floor, Vs 2(2)(2), Civic Centre, Mobility Quattro Iconic Plot No. 273, Minto Road, Udyog Vihar, Phase 2, New Delhi. Gurugram, Haryana-122015 Pan- Aabco7261M Assessee Revenue

Section 142(1)Section 143(2)Section 144C

assessed at Rs. 4,96,87,808/- under the head FTS taxable @ 10% as per Article-12 of India USA DTAA in the draft assessment order u/s 144C (1) of the Act served on the assessee on 08.03.2024. 2.5. Aggrieved with the said draft assessment order, the assessee filed ... assessee's proprietary trade secrets. On such terms and conditions of sale of the said software licenses, there is no finding in the draft assessment order that the user has a right to make copies or commercially exploit the right in the copyright of such software as laid down

Cpi India I Limited, Mumbai vs. Assistant Commissioner of Income-Tax, Circle Int Tax 1(2)(1), Delhi

In the result, appeal of the assessee is partly allowed

ITA 1826/DEL/2025[2018-2019]Status: DisposedITAT Delhi31 Oct 2025AY 2018-2019

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.1826/िद"ी/2025(िन.व. 2018-19) Cpi India I Ltd. C/O Vasa Chauhan & Associates, Off. No. 41, 3Rd Floor, Hi Life Premises, P M Road, Santacruz West, Mumbai, Maharashtra 400054 ...... अपीलाथ"/Appellant Pan: Aadcc-1505-G बनाम Vs. Assistant Commissioner Of Income-Tax, International Taxation 1(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By: Shri Dhanesh Bafna, (Through Vc) & Ms. Kashish Gupta, Chartered Accountants "ितवादी"ारा/Respondent By: Shri M.S Nethrapal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 05/08/2025 घोषणा क" ितिथ/ Date Of Pronouncement : 31/10/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against Assessment Order Dated 31.01.2025 Passed U/S. 147 R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2018-19. 2. Shri Dhanesh Bafna, Appearing On Behalf Of The Assessee Submits That The Assessee Is A Tax Resident Of Mauritius. The Assesee Is An Investment Holding Company. The Assessee Has Obtained Global Business License From The Financial

For Appellant: Shri Dhanesh Bafna, (Through VC) &For Respondent: Shri M.S Nethrapal, CIT-DR
Section 112(1)(c)Section 147Section 48

said loss was duly reported by the assessee in its return of income for AY 2018-19. The Assessing Officer (AO) in Draft Assessment Order disagreed with the applicability of first proviso to section 48 of the Act and held that the assessee is liable ... No.382/Del/2023. The Tribunal vide order dated 21.11.2023 decided the issue in favour of the assessee. The ld. AR referring to the draft Assessment Order submitted that the Tribunal order was brought to the notice of AO during assessment proceedings. The AO could not distinguished findings of the Tribunal on merits

Shyam Lal Suthar, Jodhpur vs. ACIT/DCIT, Circle-1, Jodhpur

The appeal is allowed for statistical purposes

ITA 791/JODH/2024[2018-19]Status: DisposedITAT Jodhpur30 Oct 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Arvind Kumar Gehlot, Addl. CIT DR
Section 142(1)Section 143(3)Section 250Section 270A

clarification regarding discrepancy in the U.S. address. As per the AO, the assessee failed to comply. A show-cause notice along with draft assessment order was issued on 19/20.04.2021 calling for reply by 23:59 p.m. on 20.04.2021. The assessee had, however, already moved an adjournment request on 12.04.2021 citing

Miteshkumar Dayaljibhai Pabari, Bhatiya vs. Assistant Commissioner/ Deputy Commissioner, Rajkot

In the result, the appeal filed by the assessee is allowed, for statistical purposes, in above terms

ITA 420/RJT/2025[2020-21]Status: DisposedITAT Rajkot30 Oct 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 420 /Rjt/2025 (िनधा"रण वष"/Assessment Year: (2020-21) Miteshkumar Dayaljibhai Pabari Assistant Commissioner/Deputy Commissioner, International C/O Dayaljibhai Pabari, Shreeji Catlery Vs. Taxation Rajkot, Stores, Main Bajar, Bhatiya, Devbhoomi Dwarka, Room No. 312, Income Tax Office, Amruta Estate Building, Near Girnar Dwarka-361315(Gujarat) Cinema, M.G. Road, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bctpp7290M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Mahesh Paun, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 151Section 274Section 69

considered unexplained investment by the assessing officer within the meaning of section 69 r.w.s 115BBE of the I.T Act, 1961. 7. In the draft assessment order, the assessing officer also stated that this is a draft order passed as per the provisions of Section 147 r.ws. 144C ... Income-tax Act shall be passed assessing the total income of the assessee as proposed here-in-above. 8.Aggrived by the above draft assessment order of the assessing officer, the assessee filed the objections before the Dispute Resolution Panel (DRP-2- Mumbai). The Dispute Resolution Panel-2, Mumbai

Kapil Chamanlal Setia, Dhule vs. Addl/Joint/Dy/Asst.CIT/ITO, Itd, National Faceless Assessment Centre, Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 810/PUN/2025[2018-19]Status: DisposedITAT Pune30 Oct 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.810/Pun/2025 Assessment Year : 2018-19

For Appellant: Shri Sharad ShahFor Respondent: Shri Ramnath P Murkunde
Section 143(3)Section 250

attendance of the said video conferences, to provide opportunities at utmost, a further show cause notice dated 21.08.2021 was issued alongwith the draft assessment order with the request to explain as well as to avail video conference facility as have been availed by the assessee before against the show cause

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Jayapriya Company, Chennai

ITA 1899/CHNY/2025[2021-22]Status: DisposedITAT Chennai30 Oct 2025AY 2021-22
Section 132Section 269SSection 271D

Addl. CIT was prima facie convinced and satisfied about contravention of section 269SS attracting penalty u/s.271D after verification of seized material and draft assessment order and therefore not only was the Addl. CIT aware of the purported contravention of law by the assessee but was also a party ... quasi-judicial function, is not in accordance with the law. He pointed out that, the AO had sought approval of draft assessment order and Addl. CIT granted approval as mandated u/s 148B of the Act as part of their respective quasi-judicial functions. The Ld AR submitted that