PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DY. COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumar

section 139(9) of the Act is condoned by the AD. Therefore, to regularize proceedings in scrutiny cases where assessee has already removed the defects as specified u/s 139(9), in such cases under scrutiny, before passing the assessment order u/s 143(3), AD shall condone the delay

ITO, NEW DELHI vs. M/S GRAVITY SYSTEMS PVT. LTD., DELHI

In the result, appeal of the Revenue is dismissed while the cross objection of the assessee is partly allowed

Bench: Shri. P. K. Bansal & Shri K.N. Charry Assessment Year:2004-05

143(2) after the issuance of notice under section 148 has ever been issued before the completion of assessment proceedings by the AO. 3. Without prejudice to the above the proceedings of 147 read with 148 are ab-initio-void, as no notice u/s 148 has ever been served on the assessee before the completion of assessment proceedings

DHARAMVIR KHOSLA ,. vs. DCIT CC-5, NEW DELHI , .

The appeals are allowed for statistical purposes and ld

section 143(1) of the Act, a liberal approach may be\ntaken for condonation of delay since assessee's application

ORIENT CRAFT LIMITED,GURGAON vs. DCIT CENTRAL CIRCLE 2, GURGAON

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

section 143(1) of the Act, a liberal approach may be taken for condonation of delay since assessee’s application

IMPERIAL AUTO INUDSTRIES LIMITED,DELHI vs. DCIT, DELHI

Bench: Shri G. S. Pannu & Ms. Madhumita Royi.T.A. No. 3927/Del/2023 (Assessment Year : 2020-21) M/S. Imperial Auto Vs. Asst. Director Of Income Tax Industries Ltd., Centralized Processing Plot No.202, Kushal Cell, Bengaluru Bazar, 32-33, Nehru Place, New Delhi-110019 Pan: Aaaci 0645 J (Appellant) .. (Respondent)

143(1) of the Act, is only an afterthought. Thus, there is no merit in the reasons given by ) the appellant in the petition for condonation of delay in filing of the appeal. Be that as it may, coming back to the legal position evolved by the decision of various High Courts, including the Hon'ble Supreme Court in number

DCIT, NEW DELHI vs. SURYA BUILDWELL PVT. LTD., NEW DELHI

In the result cross objection filed by the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

condone the delay as sufficient cause is shown. 8. The Ld. authorized representative submitted that impugned assessment year involved in assessment year 2002-03 for which the return of income was filed by the assessee on 28/10/2002 and such return was processed and assessed under section 143

ACIT, NEW DELHI vs. M/S SURYA BUILDWELL (P) LTD.,, NEW DELHI

In the result cross objection filed by the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

condone the delay as sufficient cause is shown. 8. The Ld. authorized representative submitted that impugned assessment year involved in assessment year 2002-03 for which the return of income was filed by the assessee on 28/10/2002 and such return was processed and assessed under section 143

DCIT, NEW DELHI vs. SURYA BUILDWELL PVT. LTD., NEW DELHI

In the result cross objection filed by the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

condone the delay as sufficient cause is shown. 8. The Ld. authorized representative submitted that impugned assessment year involved in assessment year 2002-03 for which the return of income was filed by the assessee on 28/10/2002 and such return was processed and assessed under section 143

ACIT, NEW DELHI vs. M/S. DIMENSION PROMOTERS PVT. LTD., NEW DELHI

Bench: : Shri H.S. Sidhu. & Shri T.S. Kapoor

delay in issuing a notice under Section 143(2) of the Act would be fatal to the re-assessment proceedings. 15. For the aforementioned reasons, it is held that as far as the second ground is concerned, the Petitioner should succeed. In that view of the matter, the Court does not consider it necessary to examine the first ground

TINNA RUBBER AND INFRASTRUCTURE LTD,DELHI vs. DCIT,CIRCLE-25(1), DELHI

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

section 143(1) processing as per law and delay caused involving the entire intervening period as on date shall be deemed to have been condoned

TINNA RUBBER AND INFRASTRUCTURE LTD,DELHI vs. DCIT,CIRCLE-25(1), DELHI

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

section 143(1) processing as per law and delay caused involving the entire intervening period as on date shall be deemed to have been condoned

ASSISTANT COMMISSIONER OF INCOME-TAX , DELHI vs. LOGIC CONTROL PVT. LTD., DELHI

In the result, appeal of Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

delayed return in response to the same. The return was filed beyond the stipulated time and hence the issue/service of notice u/s 143(2) is not applicable in such a case. 6. Per contra, the ld. counsel for the assessee forcefully argued that the issue of notice u/s 143(2) of the Act is a must while framing order

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

Section 144C of the Act refers to the Dispute Resolution Panel. Sub-section (1) of section 144C provides that in case of an eligible assessee, the Assessing Officer shall notwithstanding anything to the contrary contained in the Act forward a draft of the proposed order of assessment to the assessee if he proposes to make on or after

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 144C of the Act refers to the Dispute Resolution Panel. Sub-section (1) of section 144C provides that in case of an eligible assessee, the Assessing Officer shall notwithstanding anything to the contrary contained in the Act forward a draft of the proposed order of assessment to the assessee if he proposes to make on or after

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 144C of the Act refers to the Dispute Resolution Panel. Sub-section (1) of section 144C provides that in case of an eligible assessee, the Assessing Officer shall notwithstanding anything to the contrary contained in the Act forward a draft of the proposed order of assessment to the assessee if he proposes to make on or after

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. JCIT (OSD), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

143(1). • When refund is of tax other than advance tax paid or TDS or TCS, the interest is payable at the rate of 0.5% per month or part of the month of refund. 33. We have also examined the arguments of the ld. AR with regard to applicability of the judgment the Hon’ble Apex Court in the case

DCIT, NEW DELHI vs. M/S MARUTI SUZUKI INDIA LTD.,, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

143(1). • When refund is of tax other than advance tax paid or TDS or TCS, the interest is payable at the rate of 0.5% per month or part of the month of refund. 33. We have also examined the arguments of the ld. AR with regard to applicability of the judgment the Hon’ble Apex Court in the case

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

143(1). • When refund is of tax other than advance tax paid or TDS or TCS, the interest is payable at the rate of 0.5% per month or part of the month of refund. 33. We have also examined the arguments of the ld. AR with regard to applicability of the judgment the Hon’ble Apex Court in the case

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

143(1). • When refund is of tax other than advance tax paid or TDS or TCS, the interest is payable at the rate of 0.5% per month or part of the month of refund. 33. We have also examined the arguments of the ld. AR with regard to applicability of the judgment the Hon’ble Apex Court in the case