COMMISSIONER OF INCOME TAX (CENTRAL)-III vs. KABUL CHAWLA

1)(a) of the Act. 2015:DHC:7044-DB ITA Nos. 707, 709 and 713 of 2014 Page 17 of 26 26. In the High Court the question was whether the CIT could invoke the power under Section 263 of the Act once the proceedings under Section 153A was initiated. The High Court in Canara Housing (supra) answered the question

COMMISSIONER OF INCOME TAX (CENTRAL)-III vs. KABUL CHAWLA

1)(a) of the Act. 2015:DHC:7044-DB ITA Nos. 707, 709 and 713 of 2014 Page 17 of 26 26. In the High Court the question was whether the CIT could invoke the power under Section 263 of the Act once the proceedings under Section 153A was initiated. The High Court in Canara Housing (supra) answered the question

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

1) of section 153B, except with the prior approval of the joint Commissioner. In the present case, the assessment order has been passed by an Income Tax Officer, who admittedly is an officer below the rank of joint Commissioner; therefore, the provisions of section 153D of the Act would be applicable. Section 153D starts with the words "No order

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

1) of section 153B, except with the prior approval of the joint Commissioner. In the present case, the assessment order has been passed by an Income Tax Officer, who admittedly is an officer below the rank of joint Commissioner; therefore, the provisions of section 153D of the Act would be applicable. Section 153D starts with the words "No order

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

1) of section 153B, except with the prior approval of the joint Commissioner. In the present case, the assessment order has been passed by an Income Tax Officer, who admittedly is an officer below the rank of joint Commissioner; therefore, the provisions of section 153D of the Act would be applicable. Section 153D starts with the words "No order

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

1) of section 153B, except with the prior approval of the joint Commissioner. In the present case, the assessment order has been passed by an Income Tax Officer, who admittedly is an officer below the rank of joint Commissioner; therefore, the provisions of section 153D of the Act would be applicable. Section 153D starts with the words "No order

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

1) of section 153B, except with the prior approval of the joint Commissioner. In the present case, the assessment order has been passed by an Income Tax Officer, who admittedly is an officer below the rank of joint Commissioner; therefore, the provisions of section 153D of the Act would be applicable. Section 153D starts with the words "No order

ASHISH GARG,NOIDA vs. DCIT, CENTRAL CIRCLE-2, NOIDA

Accordingly,\nthe appeals being ITA Nos.1392 to 1395/Del/2022 for AYs 2012-13 to 2015-\n16 filed by the assessee are also allowed

capital.\n9. On the facts and circumstances of the case and in law, the assessment\norder passed by the assessing officer is contrary to provisions of sections 153D\nof the Income Tax Act, 1961 and CIT(A) erred in not holding so.\"\n4. At the outset of the hearing, ld. AR for the assessee raised the legal ground\nbeing Ground

ASHISH GARG,NOIDA vs. DCIT, CENTRAL CIRCLE-2, NOIDA

Accordingly,\nthe appeals being ITA Nos.1392 to 1395/Del/2022 for AYs 2012-13 to 2015-\n16 filed by the assessee are also allowed

capital.\n9. On the facts and circumstances of the case and in law, the assessment\norder passed by the assessing officer is contrary to provisions of sections 153D\nof the Income Tax Act, 1961 and CIT(A) erred in not holding so.\"\n4. At the outset of the hearing, ld. AR for the assessee raised the legal ground\nbeing Ground

ASHISH GARG,NOIDA vs. DCIT, CENTRAL CIRCLE-2, NOIDA

Accordingly,\nthe appeals being ITA Nos.1392 to 1395/Del/2022 for AYs 2012-13 to 2015-\n16 filed by the assessee are also allowed

capital.\n9. On the facts and circumstances of the case and in law, the assessment\norder passed by the assessing officer is contrary to provisions of sections 153D\nof the Income Tax Act, 1961 and CIT(A) erred in not holding so.\"\n4. At the outset of the hearing, ld. AR for the assessee raised the legal ground\nbeing Ground

ASHISH GARG,NOIDA vs. DCIT, CENTRAL CIRCLE-2, NOIDA

Accordingly,\nthe appeals being ITA Nos.1392 to 1395/Del/2022 for AYs 2012-13 to 2015-\n16 filed by the assessee are also allowed

capital.\n9. On the facts and circumstances of the case and in law, the assessment\norder passed by the assessing officer is contrary to provisions of sections 153D\nof the Income Tax Act, 1961 and CIT(A) erred in not holding so.\"\n4. At the outset of the hearing, ld. AR for the assessee raised the legal ground\nbeing Ground

DCIT, CENTRAL CIRCLE-2, NEW DELHI vs. ASHISH GARG, DELHI

Accordingly,\nthe appeals being ITA Nos.1392 to 1395/Del/2022 for AYs 2012-13 to 2015-\n16 filed by the assessee are also allowed

capital.\n9.\nOn the facts and circumstances of the case and in law, the assessment\norder passed by the assessing officer is contrary to provisions of sections 153D\nof the Income Tax Act, 1961 and CIT(A) erred in not holding so.\"\n4. At the outset of the hearing, ld. AR for the assessee raised the legal ground\nbeing Ground

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books of account or documents or assets, seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other person and that

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books of account or documents or assets, seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other person and that

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books of account or documents or assets, seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other person and that

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books of account or documents or assets, seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other person and that

ASHISH GARG,NOIDA vs. DCIT, CENTRAL CIRCLE-2, NOIDA

Accordingly,\nthe appeals being ITA Nos.1392 to 1395/Del/2022 for AYs 2012-13 to 2015-\n16 filed by the assessee are also allowed

capital.\n9. On the facts and circumstances of the case and in law, the assessment\norder passed by the assessing officer is contrary to provisions of sections 153D\nof the Income Tax Act, 1961 and CIT(A) erred in not holding so.\"\n4. At the outset of the hearing, ld. AR for the assessee raised the legal ground\nbeing Ground

ITO, WARD- 10(2), NEW DELHI vs. GOLD CAUSE CONSTRUCTIONS PVT. LTD., NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

capital. 9. On the facts and circumstances of the case and in law, the assessment order passed by the assessing officer is contrary to provisions of sections 153D of the Income Tax Act, 1961 and CIT(A) erred in not holding so.” 4. At the outset of the hearing, ld. AR for the assessee raised the legal ground being Ground