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“Principal Director General of Income-tax”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(34D) / Section 117123 judgments

The decision most relied on for Principal Director General of Income-tax is Financial Services Pvt. Ltd. v. Dy. CIT (457 ITR 647), cited in 95 judgments on BharatTax.

Leading authorities on Principal Director General of Income-tax

Financial Services Pvt. Ltd. v. Dy. CIT
457 ITR 647 · 2023 · High Court
95
citing judgments

The amended Section 151 of the Income-tax Act, governing the sanction for reassessment proceedings under Sections 148 and 148A, applies to cases initiated under the new reassessment regime. The specified authority for granting such sanction becomes the Principal Chief Commissioner or Principal Director General if more than three years have elapsed from the end of the relevant assessment year.

Judgments citing Principal Director General of Income-tax

DCIT CC 4(4), Mumbai vs. Hazel Mercantile Limited, Mumbai

Accordingly, Additional Ground No 2 raised in appeal preferred by the Assessee for the Assessment Year 2016-17 is allowed,

ITA 3596/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 May 2024AY 2016-17

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Rakesh JoshiFor Respondent: Shri P.D. Chougule
Section 10ASection 115JSection 143(3)Section 147Section 148Section 148ASection 149Section 151Section 282ASection 69C

notice or other document is in the attachment, and such electronic record is displayed on the designated website. (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the designated e-mail address of the income-tax authority, the designated website

Hazel Mercantile Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 4(4), Mumbai

Accordingly, Additional Ground No 2 raised in appeal preferred by the Assessee for the Assessment Year 2016-17 is allowed,

ITA 3476/MUM/2023[2015-16]Status: DisposedITAT Mumbai30 May 2024AY 2015-16

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Rakesh JoshiFor Respondent: Shri P.D. Chougule
Section 10ASection 115JSection 143(3)Section 147Section 148Section 148ASection 149Section 151Section 282ASection 69C

notice or other document is in the attachment, and such electronic record is displayed on the designated website. (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the designated e-mail address of the income-tax authority, the designated website

Hazel Mercantile Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 4(4), Mumbai

ITA 3475/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 May 2024AY 2016-17
For Appellant: Shri Rakesh JoshiFor Respondent: Shri P.D. Chougule
Section 10ASection 115JSection 143(3)Section 147Section 148Section 148ASection 149Section 151Section 282ASection 69C

notice or other document is in the attachment, and such electronic record is displayed on the designated website. (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the designated e-mail address of the income-tax authority, the designated website

Madison Communications Private Limited, Mumbai vs. Assessment Unit, Income Tax Department, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4000/MUM/2023[2020-21]Status: DisposedITAT Mumbai24 Apr 2024AY 2020-21

Bench: Shri Narendra Kumar Billaiya & Shri Sunil Kumar Singhmadison Vs. Acit Circle 2(2)(1) Communications Pvt. 1St, Floor, Aayakar Ltd. Bhavan, New Marine 1St Floor, 349, Business Lines, Point, Western Express Highway, Andheri East, Mumbai-400020 Mumbai-400069 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacm5979P Appellant .. Respondent

For Appellant: Shri Sukhsagar SyalFor Respondent: Smt. Mahita Nair
Section 115BSection 143(3)Section 144BSection 250

option in form No. 10-IC shall be furnished electronically either under digital signature or electronic verification code. (3) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall- (i) specify the procedure for filing of Form

DCIT Central Circle-13, New Delhi vs. Ashok Minda, New Delhi

Appeal of the assessee is allowed and that of the revenue is dismissed

ITA 1061/DEL/2021[2018-19]Status: DisposedITAT Delhi03 Jan 2024AY 2018-19

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiyaassessment Year: 2018-19 Ashok Minda Vs. Acit 17, Olof Flam Marg, Central Circle -13 Vasant Vihar-I, South West, New Delhi Delhi, New Delhi-110006 Pan No.Aoepm1451M (Appellant) (Respondent) Assessment Year: 2018-19 Acit Vs. Ashok Minda Central Circle -13 17, Olof Flam Marg, New Delhi Vasant Vihar-I, South West, Delhi, New Delhi- 110006 Pan No.Aoepm1451M (Appellant) (Respondent)

Section 69BSection 69C

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually ... circumstance referred to in paragraph 3 (v) is reduced to seven (7) days, and is required to be marked to the Principal Director General of Income-Tax (Systems) [see paragraph 6 of the 2019 Circular] 9. In the instant case, there is nothing on record to show that, according

Ashok Minda, New Delhi vs. ACIT Central Circle-13, New Delhi

ITA 1512/DEL/2020[2018-19]Status: DisposedITAT Delhi03 Jan 2024AY 2018-19
Section 108Section 132Section 69BSection 69C

2 PER N. K. BILLAIYA, AM: ORDER ITA No.1512/Del/2020 and 1061/Del/2021 are two cross appeals by the assessee and the

Oliver Wyman Limited, Gurgaon vs. The DCIT ACIT, International Tax, Gurgaon

In the result, the appeal of the assessee is allowed and the SA of the assessee is dismissed

ITA 3381/DEL/2023[2021-22]Status: DisposedITAT Delhi28 Dec 2023AY 2021-22

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Himanshu Sinha, Adv. &For Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 153A

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

Santosh Khanna, Delhi vs. ACIT, Central Circle-32, Delhi

In the result, appeal filed by the assessee is allowed as indicated

ITA 1740/DEL/2022[2017-18]Status: DisposedITAT Delhi27 Dec 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadsantosh Khanna, Vs. Acit, Central Circle 32, 2537, Hudson Lane Kingsway Camp, Delhi. New Delhi – 110 009. (Pan : Aeipk5687B) (Appellant) (Respondent)

For Appellant: Shri Amit Goel, AdvocateFor Respondent: Shri Sujit Kumar, CIT DR
Section 119Section 131Section 133

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

Gajendra Singh, Ghaziabad vs. DCIT, CC, Ghaziabad

In the result, appeals filed by the assessee are allowed as indicated

ITA 1556/DEL/2021[2014-15]Status: DisposedITAT Delhi26 Dec 2023AY 2014-15

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR
Section 143(3)Section 254

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

Gajendra Singh, Ghaziabad vs. DCIT, CC, Ghaziabad

In the result, appeals filed by the assessee are allowed as indicated

ITA 1555/DEL/2021[2013-14]Status: DisposedITAT Delhi26 Dec 2023AY 2013-14

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR
Section 143(3)Section 254

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

Gajendra Singh, Ghaziabad vs. DCIT, CC, Ghaziabad

In the result, appeals filed by the assessee are allowed as indicated

ITA 1554/DEL/2021[2012-13]Status: DisposedITAT Delhi26 Dec 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR
Section 143(3)Section 254

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

DCIT, CC, Ghaziabad vs. Gajendra Singh, Ghaziabad

In the result, appeals filed by the assessee are allowed as indicated

ITA 1498/DEL/2021[2014-15]Status: DisposedITAT Delhi26 Dec 2023AY 2014-15

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR
Section 143(3)Section 254

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

Bently Nevada Llc, United States vs. Dcitcircle1(1)(2)International Taxation, New Delhi

In the result, the appeal filed by the assessee is allowed as indicated

ITA 3384/DEL/2023[2021-22]Status: DisposedITAT Delhi22 Dec 2023AY 2021-22

Bench: Shri Shamim Yahya & Ms. Astha Chandrastay Application No.436/Del/2023 (In Ita No.3384/Del/2023) (Assessment Year: 2021-22) & Bently Nevada Llc, Vs. Dcit, Circle 1(1), C/O 6Th Floor, Building No.71, International Taxation, Standard Chartered Building, New Delhi. Dlf Cyber City Phase Iii, Gurgaon – 122 002 (Haryana).

For Appellant: Shri Sachit Jolly, AdvocateFor Respondent: Shri Vijay B. Vasanta, CIT DR
Section 119Section 131Section 133

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

Dcs Infrastructure Pvt. Ltd., Delhi vs. ITO, Ward-7(2), Delhi

In the result, the appeal of the assessee is allowed

ITA 2937/DEL/2022[2012-13]Status: DisposedITAT Delhi21 Dec 2023AY 2012-13

Bench: Us Which Reads As Under :-

Section 119Section 131Section 133Section 144Section 147

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

Harjeet Singh, Faridabad vs. ACIT, Central Circle-31, New Delhi

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

ITA 2030/DEL/2022[2015-16]Status: DisposedITAT Delhi05 Dec 2023AY 2015-16

Bench: Shri Shamim Yahya & Shri Kul Bharatharjeet Singh, Acit, Central Circle 31, House No.22, New Delhi. Mandkola The Hatin, Vs Faridabad – 121 004 Haryana. (Pan : Bpips2997Q) Appellant Respondent

For Appellant: Sh. Ved Jain, Adv. and Sh. Aman Garg, CAFor Respondent: Shri T. James Singson, CIT
Section 143(3)

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually

Cummins Technologies India (P) Ltd., Dewas vs. ACIT Circle 1(1), Ujjain

In the result, the appeal of the assesse is allowed

ITA 982/IND/2019[2015-16]Status: DisposedITAT Indore30 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

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

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually ... days, and is required to Page 15 of 22 Cummins Technologies India P. ltd. Page 16 of 22 be marked to the Principal Director General of Income-Tax (Systems) [See paragraph 6 of the 2019 Circular2 ]. 9. In the instant case, there is nothing on record to show that, according

Nirmala Devi, Bhiwani vs. DCIT, Central Circle-1, Gurgaon

The appeals of the assessee are allowed

ITA 1403/DEL/2023[2016-17]Status: HeardITAT Delhi22 Nov 2023AY 2016-17

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaita No.1402 & 1403 /Del/2023 Assessment Year: 2015-16 & 2016-17 Nirmala Devi Dcit Charkhi Dadri, Bhiwani, Central Circle-1 Haryana Vs. Gurgaon Pan No.Acipd0132E (Appellant) (Respondent)

Section 153ASection 153DSection 155

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually ... circumstance referred to in paragraph 3 (v) is reduced to seven (7) days, and is required to be marked to the Principal Director General of Income-Tax (Systems) [see paragraph 6 of the 2019 Circular] 9. In the instant case, there is nothing on record to show that, according

Nirmala Devi, Bhiwani vs. DCIT, Central Circle-1, Gurgaon

The appeals of the assessee are allowed

ITA 1402/DEL/2023[2015-16]Status: HeardITAT Delhi22 Nov 2023AY 2015-16

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaita No.1402 & 1403 /Del/2023 Assessment Year: 2015-16 & 2016-17 Nirmala Devi Dcit Charkhi Dadri, Bhiwani, Central Circle-1 Haryana Vs. Gurgaon Pan No.Acipd0132E (Appellant) (Respondent)

Section 153ASection 153DSection 155

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually ... circumstance referred to in paragraph 3 (v) is reduced to seven (7) days, and is required to be marked to the Principal Director General of Income-Tax (Systems) [see paragraph 6 of the 2019 Circular] 9. In the instant case, there is nothing on record to show that, according

Manoj Kumar, Haryana vs. DCIT, Central Circle-7 Delhi, Delhi

The appeal of the assessee is allowed

ITA 1901/DEL/2022[2015-16]Status: DisposedITAT Delhi22 Nov 2023AY 2015-16

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2015-16 Manoj Kumar Dcit Village- Rithoj Sehjawas Central Circle- 7 Sohna, Gurgaon Haryana Vs. Delhi 122001 Pan No.Betpk4333Q (Appellant) (Respondent) Appellant By Sh. Ved Jain, Advocate Sh. Aman Garg, Ca Respondent By Sh. Subhra Chakrabotry, Cit Dr Date Of Hearing: 20/11/2023 Date Of Pronouncement: 22/11/2023 Order Per N. K. Billaiya, Am: This Appeal By The Assessee Is Preferred Against The Order Of The Cit(A)-24, New Delhi Dated 04.08.2022 Pertaining To A.Y.2015-16. 2. The Grievance Of The Assessee Read As Under :-

Section 153Section 153CSection 69ASection 69C

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually ... circumstance referred to in paragraph 3 (v) is reduced to seven (7) days, and is required to be marked to the Principal Director General of Income-Tax (Systems) [see paragraph 6 of the 2019 Circular] 9. In the instant case, there is nothing on record to show that, according

Harjeet Singh, Haryana vs. DCIT, Central Circle-31, New Delhi

In the result, appeal filed by the assessee is allowed as indicated

ITA 2031/DEL/2022[2018-19]Status: DisposedITAT Delhi20 Nov 2023AY 2018-19

Bench: Shri Shamim Yahya & Shri Kul Bharatharjeet Singh, Vs. Dcit, Central Circle 31, House No.22, Mandkola The Hatin, New Delhi. Faridabad – 121 004 (Haryana).

For Appellant: Shri Aman Garg, CAFor Respondent: Shri T. James Singson, CIT DR
Section 119Section 131Section 133

System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually