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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

Meena Gupta, Delhi vs. DCIT, Central Circle-14, New Delhi

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

ITA 1194/DEL/2020[2011-12]Status: DisposedITAT Delhi15 Nov 2023AY 2011-12

Bench: Shri Shamim Yahya & Shri Kul Bharatmeena Gupta, Vs. Dcit, Central Circle 14, C/O Bk Kapur & Company, Ca, New Delhi. Navyug Market, Ghaziabad – 201 001 (Uttar Pradesh).

For Appellant: Shri Madhav Kapoor, AdvocateFor Respondent: Ms. Nimisha Singh, 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

Ttj Impex Pvt. Ltd. (Successor to Atj Impex Pvt. Ltd.), Gurgaon vs. ACIT, Central Circle-29, New Delhi

In the result, the appeals of the assessee are allowed

ITA 167/DEL/2023[2012-13]Status: DisposedITAT Delhi10 Nov 2023AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Aman Garg, CAFor Respondent: Sh. Amit Katoch, CIT-DR
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

Vatsal Infraprojects P.Ltd (Successor to Nitya Infotech P.Ltd), Gurgaon vs. DCIT, Central Circle-29, New Delhi

In the result, the appeals of the assessee are allowed

ITA 166/DEL/2023[2013-14]Status: DisposedITAT Delhi10 Nov 2023AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Aman Garg, CAFor Respondent: Sh. Amit Katoch, CIT-DR
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

Vatsal Infraprojects Pvt. Ltd., Gurgoan vs. ACIT, Central Circle-29, New Delhi

In the result, the appeals of the assessee are allowed

ITA 165/DEL/2023[2012-13]Status: DisposedITAT Delhi10 Nov 2023AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Aman Garg, CAFor Respondent: Sh. Amit Katoch, CIT-DR
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

Wonder Infrabuild Pvt. Ltd.(Successor to Chiba Electrotech Pvt. Ltd. and Yushan Buildcon Pvt. Ltd.), Gurgaon vs. DCIT, Central Circle-29, Delhi

In the result, the appeals of the assessee are allowed

ITA 3067/DEL/2022[2014-15]Status: DisposedITAT Delhi10 Nov 2023AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, CA &For Respondent: Sh. Amit Katoch, CIT-DR
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

Wonder Infrabuild Pvt. Ltd. (Successor to Yushan Buildcon Pvt. Ltd.), Gurgaon vs. DCIT, Central Circle-29, Delhi

In the result, the appeals of the assessee are allowed

ITA 3066/DEL/2022[2013-14]Status: DisposedITAT Delhi10 Nov 2023AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, CA &For Respondent: Sh. Amit Katoch, CIT-DR
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

Wonder Infrabuild Pvt. Ltd. (Successor to Chiba Electrotech Pvt. Ltd.), Gurgoan vs. DCIT, Central Circle-29, Delhi

In the result, the appeals of the assessee are allowed

ITA 3065/DEL/2022[2013-14]Status: DisposedITAT Delhi10 Nov 2023AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, CA &For Respondent: Sh. Amit Katoch, CIT-DR
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

Wonder Infrabuild Pvt. Ltd.(Successor to Chiba Electrotech Pvt. Ltd.), Gurgaon vs. ACIT, Central Circle-29, Delhi

In the result, the appeals of the assessee are allowed

ITA 3064/DEL/2022[2012-13]Status: DisposedITAT Delhi10 Nov 2023AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, CA &For Respondent: Sh. Amit Katoch, CIT-DR
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

Tregarron Limited, England vs. ACIT Circle International Tax 3(1)(2), New Delhi

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

ITA 308/DEL/2023[2016-17]Status: DisposedITAT Delhi09 Nov 2023AY 2016-17

Bench: Shri Shamim Yahya & Shri Kul Bharat

For Appellant: Shri Rajan Vora, CAFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 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

Tregarron Limited, England vs. ACIT Circle International Tax 3(1)(2), New Delhi

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

ITA 307/DEL/2023[2015-16]Status: DisposedITAT Delhi09 Nov 2023AY 2015-16

Bench: Shri Shamim Yahya & Shri Kul Bharat

For Appellant: Shri Rajan Vora, CAFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 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

Zebra Technologies Asia Pacific Pte Ltd, Bangaluru vs. Dcitcircle Int.Taxation Tax 3(1)(1), Delhi

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

ITA 1972/DEL/2022[2019-20]Status: DisposedITAT Delhi09 Nov 2023AY 2019-20

Bench: Shri Shamim Yahya & Shri Kul Bharat

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vijay B. Vasanta, CIT DR
Section 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

Zebra Technologies Asia Pacific Pte Ltd, Bangaluru vs. DCIT, Circle Int.Taxation-3(1)(1)., New Delhi

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

ITA 1971/DEL/2022[2018-19]Status: DisposedITAT Delhi09 Nov 2023AY 2018-19

Bench: Shri Shamim Yahya & Shri Kul Bharat

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vijay B. Vasanta, CIT DR
Section 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

Tableau International Unlimited Company the Oval Shelbourne Road Ballsbridge Dublin, Ireland Do4E7K5, Delhi vs. DCIT, Circle 3(1)(1) Int Taxation, Delhi

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

ITA 1874/DEL/2022[2018-19]Status: DisposedITAT Delhi07 Nov 2023AY 2018-19

Bench: Shri Shamim Yahya & Shri Kul Bharattableau International Unlimited Company, Vs. Dcit, Circle 3(1)(1), C/O Mnk & Associate Company Secretaries, International Taxation, G – 41, Ground Floor, Delhi. West Patel Nagar, New Delhi – 110 008. (Pan : Aaect8018J) (Appellant) (Respondent) Assessee By : Shri Ravi Sharma, Advocate Ms. Shruti Khimta, Ar Revenue By : Shri Vijay B. Vasanta, Cit Dr

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vijay B. Vasanta, CIT DR
Section 143Section 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

Innio Jenbacher Gmbh & Co Og (Formerly Known As Ge Jenbacher Gmbh & Co Ohg), Austria vs. ACIT, Circle-1(3)(1), Int. Taxation, New Delhi

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

ITA 920/DEL/2023[2013-14]Status: DisposedITAT Delhi06 Nov 2023AY 2013-14

Bench: Shri Shamim Yahya & Shri Kul Bharat

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vijay B. Vasanta, CIT DR
Section 144CSection 144C(5)Section 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

Innio Jenbacher Gmbh & Co. Og, Austria vs. ACIT, Circle 1(3)(1), International Taxation, New Delhi

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

ITA 781/DEL/2023[2013-14]Status: DisposedITAT Delhi06 Nov 2023AY 2013-14

Bench: Shri Shamim Yahya & Shri Kul Bharat

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vijay B. Vasanta, CIT DR
Section 144CSection 144C(5)Section 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

Innio Jenbacher Gmbh & Co Og, Austria vs. ACIT, Circle-1(3)(1) Int. Taxation, New Delhi

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

ITA 764/DEL/2023[2017-18]Status: DisposedITAT Delhi06 Nov 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Kul Bharat

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vijay B. Vasanta, CIT DR
Section 144CSection 144C(5)Section 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

Innio Jenbacher Gmbh & Co Og, Austria vs. ACIT, Circle-1(3)(1) Int. Taxation, New Delhi

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

ITA 763/DEL/2023[2016-17]Status: DisposedITAT Delhi06 Nov 2023AY 2016-17

Bench: Shri Shamim Yahya & Shri Kul Bharat

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vijay B. Vasanta, CIT DR
Section 144CSection 144C(5)Section 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

Innio Jenbacher Gmbh & Co Og, Austria vs. ACIT, Circle-1(3)(1), Int. Taxation, New Delhi

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

ITA 762/DEL/2023[2015-16]Status: DisposedITAT Delhi06 Nov 2023AY 2015-16

Bench: Shri Shamim Yahya & Shri Kul Bharat

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vijay B. Vasanta, CIT DR
Section 144CSection 144C(5)Section 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

Rhone Associates P.Ltd (Successor to Proactive Telecommunication P.Ltd, Ujwal Network P.Ltd and Sanchi Infratech P.Ltd), Gurgaon vs. ACIT, Central Circle-29, New Delhi

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

ITA 168/DEL/2023[2012-13]Status: DisposedITAT Delhi01 Nov 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Usrhone Associates Pvt. Ltd., Vs. Acit, (Successor To Proactive Telecommunication Pvt.Ltd., Central Circle-29, Ujwal Network Pvt. Ltd. & Sanchi Infratech Pvt.Ltd.) O-44, New Mahavir Nagar, Gurgaon – 122 001 (Haryana).

For Appellant: Shri Aman Garg, CAFor Respondent: Shri P.N. Baranwal, 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

Cytec India Specialty Chemicals & Materials Pvt. Ltd, Mumbai vs. Principal Commissioner of Income Tax-2, Nagpur

Appeal is allowed in above terms

ITA 193/NAG/2021[2015-16]Status: DisposedITAT Nagpur31 Oct 2023AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.193/Nag/2021 िनधा"रण वष" / Assessment Year : 2015-16 Cytec India Specialty Chemicals & Materials Pvt. Ltd., Equinox Business Park, The Principal Cit-2, Tower-4, 9Th Floor, Unit Vs No.903, Lbs Marag, Kurla Nagpur. West, Mumbai – 400070. Pan: Aaecc6848D Appellant / Assessee Respondent / Revenue Assessee By Shri Anuj Kisnadwala – Ar Revenue By Shri Kailash G. Kanojiya – Cit(Dr) Date Of Hearing 26/10/2023 Date Of Pronouncement 31/10/2023 आदेश/ Order Per S.S.Godara, Am: This Assessee’S Appeal For Assessment Year 2015-16 Is Directed Against The Principal Commissioner Of Income Tax-2, Nagpur’S Order Dated 23.03.2020 In Proceedings U /S 263 Of The Income Tax Act, 1961, I Short “The Act”.

Section 119Section 119(1)Section 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