ACIT, NEW DELHI vs. SH. PARMINDER SINGH KALRA, NEW DELHI

Bench: Sh. Amit Shukla

Section 153B, as it then stood, provided for extension of time period to complete the assessment by 6 months as against by one year. He submitted that is vide the Finance Act, 2012 that the period of extension of 6 months was increased to one year. This amendment was made effective from 01.07.2012. ITA Nos.5330, 5332 to 5335, 4575 & 4576/Del/2016

PARAMINDER SINGH KALRA,NEW DELHI vs. ACIT, NEW DELHI

Bench: Sh. Amit Shukla

Section 153B, as it then stood, provided for extension of time period to complete the assessment by 6 months as against by one year. He submitted that is vide the Finance Act, 2012 that the period of extension of 6 months was increased to one year. This amendment was made effective from 01.07.2012. ITA Nos.5330, 5332 to 5335, 4575 & 4576/Del/2016

ACIT, NEW DELHI vs. SH. PARMINDER SINGH KALRA, NEW DELHI

Bench: Sh. Amit Shukla

Section 153B, as it then stood, provided for extension of time period to complete the assessment by 6 months as against by one year. He submitted that is vide the Finance Act, 2012 that the period of extension of 6 months was increased to one year. This amendment was made effective from 01.07.2012. ITA Nos.5330, 5332 to 5335, 4575 & 4576/Del/2016

PARMINDER SINGH KALRA,NEW DELHI vs. ACIT, CENTRAL CIRCLE-14, NEW DELHI

Bench: Sh. Amit Shukla

Section 153B, as it then stood, provided for extension of time period to complete the assessment by 6 months as against by one year. He submitted that is vide the Finance Act, 2012 that the period of extension of 6 months was increased to one year. This amendment was made effective from 01.07.2012. ITA Nos.5330, 5332 to 5335, 4575 & 4576/Del/2016

PARMINDER SINGH KALRA,NEW DELHI vs. ACIT, CENTRAL CIRCLE-14, NEW DELHI

Bench: Sh. Amit Shukla

Section 153B, as it then stood, provided for extension of time period to complete the assessment by 6 months as against by one year. He submitted that is vide the Finance Act, 2012 that the period of extension of 6 months was increased to one year. This amendment was made effective from 01.07.2012. ITA Nos.5330, 5332 to 5335, 4575 & 4576/Del/2016

PARAMINDER SINGH KALRA,NEW DELHI vs. ACIT, NEW DELHI

Bench: Sh. Amit Shukla

Section 153B, as it then stood, provided for extension of time period to complete the assessment by 6 months as against by one year. He submitted that is vide the Finance Act, 2012 that the period of extension of 6 months was increased to one year. This amendment was made effective from 01.07.2012. ITA Nos.5330, 5332 to 5335, 4575 & 4576/Del/2016

ACIT, NEW DELHI vs. M/S SUBASH DABAS, NEW DELHI

In the result, all the appeals of the Assessees are allowed

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2009-10]

TDS was deducted and deposited as evident from the bank statement. Additional evidences may be considered on merits subject to recommendation made regarding the admissibility of additional evidences in of para 2. 36. A perusal of the approval sought by the Assessing Officer shows that he has requested to grant necessary approval u/s 153D for the cases completed u/s 153A/143

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section.' 6.4 Thus, it is clearly implies that the nature of assessment or re- assessment to be made under this section 153A shall be governed by the normal provisions of the Act. In case it is an assessment made for the first

M/S. MEROFORM (INDIA) PVT. LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section.' 6.4 Thus, it is clearly implies that the nature of assessment or re- assessment to be made under this section 153A shall be governed by the normal provisions of the Act. In case it is an assessment made for the first

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section.' 6.4 Thus, it is clearly implies that the nature of assessment or re- assessment to be made under this section 153A shall be governed by the normal provisions of the Act. In case it is an assessment made for the first

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section.' 6.4 Thus, it is clearly implies that the nature of assessment or re- assessment to be made under this section 153A shall be governed by the normal provisions of the Act. In case it is an assessment made for the first

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section.' 6.4 Thus, it is clearly implies that the nature of assessment or re- assessment to be made under this section 153A shall be governed by the normal provisions of the Act. In case it is an assessment made for the first

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section.' 6.4 Thus, it is clearly implies that the nature of assessment or re- assessment to be made under this section 153A shall be governed by the normal provisions of the Act. In case it is an assessment made for the first

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section.' 6.4 Thus, it is clearly implies that the nature of assessment or re- assessment to be made under this section 153A shall be governed by the normal provisions of the Act. In case it is an assessment made for the first

M/S. ATS INFRASTRUCTURE LIMITED,NEW DELHI vs. ACIT, MEERUT

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

TDS being covered u/s 40A (ia); made addition of Rs.4,067/- being negative cash balance; made addition of Rs.2,54,789/- on account of insurance paid during the year amounting to Rs.5,09,162/- at various dates but prepaid portion of Rs.2,54,789/- has not been accounted for; made addition of Rs.50,965/- on account of addition in fixed

M/S. ATS INFRASTRUCTURE LIMITED,NEW DELHI vs. ACIT, MEERUT

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

TDS being covered u/s 40A (ia); made addition of Rs.4,067/- being negative cash balance; made addition of Rs.2,54,789/- on account of insurance paid during the year amounting to Rs.5,09,162/- at various dates but prepaid portion of Rs.2,54,789/- has not been accounted for; made addition of Rs.50,965/- on account of addition in fixed

M/S. ATS INFRASTRUCTURE LIMITED,NEW DELHI vs. ACIT, MEERUT

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

TDS being covered u/s 40A (ia); made addition of Rs.4,067/- being negative cash balance; made addition of Rs.2,54,789/- on account of insurance paid during the year amounting to Rs.5,09,162/- at various dates but prepaid portion of Rs.2,54,789/- has not been accounted for; made addition of Rs.50,965/- on account of addition in fixed

GAUTAM CHOPRA,NEW DELHI vs. DCIT, JHANDEWALLAN EXTENSION

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

153B of the Act, except with the prior approval of the Joint Commissioner. We note that once the aforesaid principles are borne in mind, there would exist no discernible distinction between abated and completed assessments. This, since in both situations, the AO would be bound to base its decision to abate or reopen on material that is likely to impact