S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED ,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

144A of the Act should be given by the Range Head. Para 3.2 The final show cause notice should be prepared in consultation with the Addl. CIT. 38.7 In view of the above the allegation of the appellant that the approval was a mechanical exercise without application of mind on his part is not correct as in Central Charges

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

144A of the Act should be given by the Range Head. Para 3.2 The final show cause notice should be prepared in consultation with the Addl. CIT. 38.7 In view of the above the allegation of the appellant that the approval was a mechanical exercise without application of mind on his part is not correct as in Central Charges

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

144A of the Act should be given by the Range Head. Para 3.2 The final show cause notice should be prepared in consultation with the Addl. CIT. 38.7 In view of the above the allegation of the appellant that the approval was a mechanical exercise without application of mind on his part is not correct as in Central Charges

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

144A of the Act should be given by the Range Head. Para 3.2 The final show cause notice should be prepared in consultation with the Addl. CIT. 38.7 In view of the above the allegation of the appellant that the approval was a mechanical exercise without application of mind on his part is not correct as in Central Charges

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

144A of the Act should be given by the Range Head. Para 3.2 The final show cause notice should be prepared in consultation with the Addl. CIT. 38.7 In view of the above the allegation of the appellant that the approval was a mechanical exercise without application of mind on his part is not correct as in Central Charges

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

144A of the Act should be given by the Range Head. Para 3.2 The final show cause notice should be prepared in consultation with the Addl. CIT. 38.7 In view of the above the allegation of the appellant that the approval was a mechanical exercise without application of mind on his part is not correct as in Central Charges

SIMAR KAUR,KURUKSHETRA vs. ACIT, CIRCLE, KURUKSHETRA

In the result, the appeal of the assessee is allowed

Section 282 (1) of the Act read with Order V Rule 12 CPC and Order III Rule 6 CPC for service of notice and thus even on this basis the service of notice was not properly made. The above clearly shows that no action was taken by the AO to ensure the service of such notice and no such proof