M/S. HOUSING AND URBAN DEVELOPMENT CORPORATION LTD.(HUDCO),NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

u/s 263 is therefore liable to be quashed insofar as those grounds are concerned. " 13. The above ground which had led the learned Tribunal to interfere with the order of the learned CIT. seems to be contrary to the settled position in law, as indicated above and the two decisions of this Court in Gita Devi Aggarwal (supra) Housing

HOUSING & URBAN DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

u/s 263 is therefore liable to be quashed insofar as those grounds are concerned. " 13. The above ground which had led the learned Tribunal to interfere with the order of the learned CIT. seems to be contrary to the settled position in law, as indicated above and the two decisions of this Court in Gita Devi Aggarwal (supra) Housing

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri R.K. Panda

149 ITR 751 as under:- “With regard to both the assessment years in question, the learned senior standing counsel for the Department has contended that, even if the notice under Section 274 read with Section 273(b) of the Act was a bad one, wrong labelling of the section by some mistake in the charge framed in the notice

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri R.K. Panda

149 ITR 751 as under:- “With regard to both the assessment years in question, the learned senior standing counsel for the Department has contended that, even if the notice under Section 274 read with Section 273(b) of the Act was a bad one, wrong labelling of the section by some mistake in the charge framed in the notice

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri R.K. Panda

149 ITR 751 as under:- “With regard to both the assessment years in question, the learned senior standing counsel for the Department has contended that, even if the notice under Section 274 read with Section 273(b) of the Act was a bad one, wrong labelling of the section by some mistake in the charge framed in the notice

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri R.K. Panda

149 ITR 751 as under:- “With regard to both the assessment years in question, the learned senior standing counsel for the Department has contended that, even if the notice under Section 274 read with Section 273(b) of the Act was a bad one, wrong labelling of the section by some mistake in the charge framed in the notice

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri R.K. Panda

149 ITR 751 as under:- “With regard to both the assessment years in question, the learned senior standing counsel for the Department has contended that, even if the notice under Section 274 read with Section 273(b) of the Act was a bad one, wrong labelling of the section by some mistake in the charge framed in the notice

SANJEEV JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- a) issue notice to such person requiring him to furnish within such period

SANJEEV J AIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- a) issue notice to such person requiring him to furnish within such period

SANJEEV JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- a) issue notice to such person requiring him to furnish within such period

SANJEEV JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- a) issue notice to such person requiring him to furnish within such period

RISHABH BUILDWELL P.LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- a) issue notice to such person requiring him to furnish within such period

SANJEEV J AIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- a) issue notice to such person requiring him to furnish within such period

RISHABH BUILDWELL P.LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- a) issue notice to such person requiring him to furnish within such period

PR. COMMISSIONER OF INCOME TAX-19 vs. SHRI ANKUR AGGARWAL

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- a) issue notice to such person requiring him to furnish within such period

PR. COMMISSIONER OF INCOME TAX-19 vs. SHRI NEERAJ JINDAL

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- a) issue notice to such person requiring him to furnish within such period

PR. COMMISSIONER OF INCOME TAX-19 vs. SHRI ANKUR AGGARWAL

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- a) issue notice to such person requiring him to furnish within such period

SURESH CHAND BANSAL,HARYANA vs. ACIT, CENTRAL CIRCLE-16 , DELHI

In the result, the appeal filed by the assessee is allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- (a) Issue notice to such person requiring him to furnish within such period