“abatement of assessment”

GEETANJALI BHAYANA,DELHI vs. DCIT CENTRAL CIRCLE-32 DELHI, NEW DELHI

significantly observed that once a search takes place under\nSection 132 of the Act, notice under Section 153A(1) would\nmandatorily issue. The abatement of assessment and reassessment\npending on that date would, in the case of a Section 153A\nassessment, be a preordained consequence. However, and in light

GEETANJALI BHAYANA,DELHI vs. DCIT CENTRAL CIRCLE-32 DELHI, NEW DELHI

In the result, appeals of the assessee for AY 2019-20 and AY\n2020-21 are allowed

significantly observed that once a search takes place under\nSection 132 of the Act, notice under Section 153A(1) would\nmandatorily issue. The abatement of assessment and reassessment\npending on that date would, in the case of a Section 153A\nassessment, be a preordained consequence. However, and in light

GEETANJALI BHAYANA,DELHI vs. DCIT CENTRAL CIRCLE-32 DELHI, NEW DELHI

In the result, appeals of the assessee for AY 2019-20 and AY\n2020-21 are allowed

significantly observed that once a search takes place under\nSection 132 of the Act, notice under Section 153A(1) would\nmandatorily issue. The abatement of assessment and reassessment\npending on that date would, in the case of a Section 153A\nassessment, be a preordained consequence. However, and in light

GAUTAM CHOPRA,NEW DELHI vs. DCIT, JHANDEWALLAN EXTENSION

In the result, appeal of the assessee is allowed

{ "clean_text": "ITA No. 2567/DEL/2025\nGautam Chopra Vs. DCIT\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH ‘B’, NEW DELHI

ADITI INFRABUILD AND SERVICES LTD.,DELHI vs. DCIT, CENTRAL CIRCLE-30, DELHI

In the result, appeal of the assessee is allowed

significantly observed that once a search takes place under\nSection 132 of the Act, notice under Section 153A(1) would\nmandatorily issue. The abatement of assessment and reassessment\npending on that date would, in the case of a Section 153A\nassessment, be a preordained consequence. However, and in light

G S AUTOMOBILES PRIVATE LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-6, DELHI, DELHI

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmang.S. Automobiles Private Limited, Vs. Dcit, Central Circle 6, B – 26, Okhla Industrial Area, Phase Ii, Delhi. Delhi – 110 020. (Pan : Aadcg1150B) (Appellant) (Respondent) Assessee By : Shri Neeraj Mangla, Ca Revenue By : Shri Jitender Singh, Cit Dr Date Of Hearing : 19.11.2025 Date Of Order : 30.12.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Delhi – 24 [“Ld. Cit(A)”, For Short] Dated 19.06.2025 For The Assessment Year 2015-16 Raising Following Grounds Of Appeal :- “1. That The Orders Passed By Ld. Ao U/S 153C Of The Act As Well As Appellate Order Passed By Ld. Cit(A) Are Bad In Law & Are Passed In Contravention Of Prevailing Law As Well As Facts Of The Case, Therefore Liable To Be Annulled. 2. That Assumption Of Jurisdiction Of Ld. Ao In Consequence Of Order Passed By Ld. Pcit U/S 127(3) Of The Act Of The Act Is Illegal & Not Tenable Under The Law Because Of Said Order Being Mechanical & Being Passed

significantly observed that once a search takes place under Section 132 of the Act, notice under Section 153A(1) would mandatorily issue. The abatement of assessment and reassessment pending on that date would, in the case of a Section 153A assessment, be a preordained consequence. However, and in light

SHABNAM BHARATINDER SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-32, DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

significantly observed that once a search takes place under Section 132 of the Act, notice under Section 153A(1) would mandatorily issue. The abatement of assessment and reassessment pending on that date would, in the case of a Section 153A assessment, be a preordained consequence. However, and in light

SHABNAM BHARATINDER SINGH,DELHI vs. DCIT,CENTRAL CIRCLE-32, DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

significantly observed that once a search takes place under Section 132 of the Act, notice under Section 153A(1) would mandatorily issue. The abatement of assessment and reassessment pending on that date would, in the case of a Section 153A assessment, be a preordained consequence. However, and in light

NIRVAZA ENTERPRISES PRIVATE LIMITED,DELHI vs. ASSIST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-29, DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

significantly observed that once a search takes place under Section 132 of the Act, notice under Section 153A(1) would mandatorily issue. The abatement of assessment and reassessment pending on that date would, in the case of a Section 153A assessment, be a preordained consequence. However, and in light