W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

b) furnishes incorrect information in the statement which is required to be delivered or caused to be delivered under sub- section (3) of section 200 or the proviso to sub-section (3) of section 206C. (2) The penalty referred to in sub-section (1) shall be a sum which shall not be less than ten thousand rupees but which

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

b) furnishes incorrect information in the statement which is required to be delivered or caused to be delivered under sub- section (3) of section 200 or the proviso to sub-section (3) of section 206C. (2) The penalty referred to in sub-section (1) shall be a sum which shall not be less than ten thousand rupees but which

DILEEP K GUPTA,DELHI vs. DCIT CC-31, DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

246A where also he is heard. There is no need therefore for the Joint Commissioner, to give a hearing before giving previous approval under section 158BG. Firstly, the statute ITA Nos. 148 to 153/Del/2025 Dileep K. Gupta does not provide for such a hearing; secondly, principles of natural justice also do not require such a hearing having regard

DILEEP K GUPTA,DELHI vs. DCIT CC-31, DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

246A where also he is heard. There is no need therefore for the Joint Commissioner, to give a hearing before giving previous approval under section 158BG. Firstly, the statute ITA Nos. 148 to 153/Del/2025 Dileep K. Gupta does not provide for such a hearing; secondly, principles of natural justice also do not require such a hearing having regard

DILEEP K GUPTA,DELHI vs. DCIT, CC-31, DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

246A where also he is heard. There is no need therefore for the Joint Commissioner, to give a hearing before giving previous approval under section 158BG. Firstly, the statute ITA Nos. 148 to 153/Del/2025 Dileep K. Gupta does not provide for such a hearing; secondly, principles of natural justice also do not require such a hearing having regard

DILEEP K GUPTA,DELHI vs. DCIT CC-31 , DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

246A where also he is heard. There is no need therefore for the Joint Commissioner, to give a hearing before giving previous approval under section 158BG. Firstly, the statute ITA Nos. 148 to 153/Del/2025 Dileep K. Gupta does not provide for such a hearing; secondly, principles of natural justice also do not require such a hearing having regard

DILEEP K GUPTA,DELHI vs. DCIT, CC-31 , DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

246A where also he is heard. There is no need therefore for the Joint Commissioner, to give a hearing before giving previous approval under section 158BG. Firstly, the statute ITA Nos. 148 to 153/Del/2025 Dileep K. Gupta does not provide for such a hearing; secondly, principles of natural justice also do not require such a hearing having regard

DILEEP K GUPTA,DELHI vs. DCIT CC-31, DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

246A where also he is heard. There is no need therefore for the Joint Commissioner, to give a hearing before giving previous approval under section 158BG. Firstly, the statute ITA Nos. 148 to 153/Del/2025 Dileep K. Gupta does not provide for such a hearing; secondly, principles of natural justice also do not require such a hearing having regard

DILEEP KUMAR GUPTA,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

In the result, appeal filed by the assessee is allowed

246A where also\nhe is heard. There is no need therefore for the Joint Commissioner, to\ngive a hearing before giving previous approval under section 158BG.\nFirstly, the statute does not provide for such a hearing; secondly,\nprinciples of natural justice also do not require such a hearing having\nregard to the fact that the assessee gets a hearing before

DILEEP KUMAR GUPTA,DELHI vs. DCIT, CENTRAL CIRCLE-31, NEW DELHI

In the result, appeal filed by the assessee is allowed

246A where also\nhe is heard. There is no need therefore for the Joint Commissioner, to\ngive a hearing before giving previous approval under section 158BG.\nFirstly, the statute does not provide for such a hearing; secondly,\nprinciples of natural justice also do not require such a hearing having\nregard to the fact that the assessee gets a hearing before

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

condone the delay in removing the defects by the assessee u/s 139(9) and consider such returns as valid. 3. In pending cases as on date, where the defect specified u/s 139(9) of the Act has not been rectified by the assessee, the AD would be required to immediately initiate proceedings under section 144 of the Act by issuing

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

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

Bench: Shri M. Balaganesh & Shri Vimal Kumar

condone the delay in removing the defects by the assessee u/s 139(9) and consider such returns as valid. 3. In pending cases as on date, where the defect specified u/s 139(9) of the Act has not been rectified by the assessee, the AD would be required to immediately initiate proceedings under section 144 of the Act by issuing

DCIT, CENTRAL CIRCLE-1, NOIDA vs. BRAJ PAL SINGH, NOIDA

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

246A where also he is heard. There is no need, therefore, for the Jt. CIT to give a hearing before giving previous approval under Section 158BG Firstly, the statute does not provide for such a hearing, secondly, principles of natural justice also do not require such a hearing having regard to the fact that the assessee gets a hearing before

ANKUR CHAUDHARY,NOIDA vs. DCIT, CENTRAL CIRCLE-1, NOIDA

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

246A where also he is heard. There is no need, therefore, for the Jt. CIT to give a hearing before giving previous approval under Section 158BG Firstly, the statute does not provide for such a hearing, secondly, principles of natural justice also do not require such a hearing having regard to the fact that the assessee gets a hearing before

ANKUR CHAUDHARY,NOIDA vs. DCIT,CENTRAL CIRCLE-1, NOIDA

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

246A where also he is heard. There is no need, therefore, for the Jt. CIT to give a hearing before giving previous approval under Section 158BG Firstly, the statute does not provide for such a hearing, secondly, principles of natural justice also do not require such a hearing having regard to the fact that the assessee gets a hearing before

SUDESH CHAUDHARY,NOIDA vs. DCIT, CENTRAL CIRCLE- 1, NOIDA

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

246A where also he is heard. There is no need, therefore, for the Jt. CIT to give a hearing before giving previous approval under Section 158BG Firstly, the statute does not provide for such a hearing, secondly, principles of natural justice also do not require such a hearing having regard to the fact that the assessee gets a hearing before

SUDESH CHAUDHARY , NOIDA vs. DCIT,CENTRAL CERCLE-1, NOIDA

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

246A where also he is heard. There is no need, therefore, for the Jt. CIT to give a hearing before giving previous approval under Section 158BG Firstly, the statute does not provide for such a hearing, secondly, principles of natural justice also do not require such a hearing having regard to the fact that the assessee gets a hearing before

ACIT, DELHI vs. MATRIX CELLULAR (INTERNATIONAL) SERVICES PVT. LTD , DELHI

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

246A where also he is heard. There is no need, therefore, for the Jt. CIT to give a hearing before giving previous approval under Section 158BG Firstly, the statute does not provide for such a hearing, secondly, principles of natural justice also do not require such a hearing having regard to the fact that the assessee gets a hearing before