FRESENIUS KABI ONCOLOGY LTD,NEW DELHI vs. ITO, WARD-9(3), NEW DELHI

In the result appeal of the assessee is allowed

Bench: Shri Prakash Chand Yadav & Shri Manish Agarwalfresenius Kabi Oncology Ltd. Income Tax Officer, B-310, Som Dutt Chamber, Ward-9(3), Bhikaji Cama Place, Vs. New Delhi. New Delhi-110066. Pan-Aabcd7720L (Appellant) (Respondent)

reassessment or recomputation under sub-section (3) of section 143 or under section 144 or under section 147, as the case may be, with respect to the cases referred to in sub-section (2), shall be made in a faceless manner as per the following procedure, namely:— (i) the National Faceless Assessment Centre shall assign the case selected

BAANI LANDBASE PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI, NEW DELHI

In the result, appeal of the Assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.5944/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Baani Landbase Pvt Ltd., Dcit, Corporate One, Ground Floor, Vs. Circle-4(2), Plot No.5, District Center, Jasola, Central Revenue Building, Delhi. I.P. Estate, Delhi. Pan No.Aadcb0237E अपीलाथ" Appellant ""यथ"/Respondent

reassessment proceedings which were initiated u/s 147 of the Act, the Assessing Officer issued notice u/s 154 to rectify the assessment order for the very same reasons for which the assessment was sought to be reopened u/s 148 of the Act. The Ld. Counsel submitted that the 154 notice is placed at pages 1 to 4 of the Paper Book

MANOJ TANTIA,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, appeal of the Assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.5944/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Baani Landbase Pvt Ltd., Dcit, Corporate One, Ground Floor, Vs. Circle-4(2), Plot No.5, District Center, Jasola, Central Revenue Building, Delhi. I.P. Estate, Delhi. Pan No.Aadcb0237E अपीलाथ" Appellant ""यथ"/Respondent

reassessment proceedings which were initiated u/s 147 of the Act, the Assessing Officer issued notice u/s 154 to rectify the assessment order for the very same reasons for which the assessment was sought to be reopened u/s 148 of the Act. The Ld. Counsel submitted that the 154 notice is placed at pages 1 to 4 of the Paper Book

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

rectification application filed by the assessee u/s 154 of the Income Tax Act, 1961on the quantum of interest charged u/s 234A & 234B is hereby rejected. The assessee application on the issue of quantum of interest under section 234C is acceptable as interest under section 234C is levied on return of income filed Maharashtra Feeds P Ltd. under section 245C

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

rectification application filed by the assessee u/s 154 of the Income Tax Act, 1961on the quantum of interest charged u/s 234A & 234B is hereby rejected. The assessee application on the issue of quantum of interest under section 234C is acceptable as interest under section 234C is levied on return of income filed Maharashtra Feeds P Ltd. under section 245C

ITO, HISAR vs. SH. SANT SINGH PROP., HISAR

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

reassessment. Assessee filed objection to reopening which were dismissed by order dated 09.12.2014. The assessee gave a detailed explanation of the transaction and the exemption however, Ld. AO being unsatisfied made the addition and passed order u/s 143C/ 147 of the Act on 24.02.2015 which was challenged by the assessee before ld. CIT(A) where apart from other grounds assessee

OMEGA BROADCAST PRIVATE LTD,NOIDA vs. ACIT,CIRCLE-2(2)(1), GHAZIABAD

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member

u/s 154 of the Act were exercised. As with regard to scope of section 154 of the Act, the law is very settled that the rectification is to deal with apparent mistakes from the record rather then to revisit issues by carrying out any detailed proving enquiry. As. with regard to the present issue about the applicability of correct rate

OMEGA BROADCAST PRIVATE LTD,NOIDA vs. ACIT, CIRCLE-2(1)(1), GHAZIABAD

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member

u/s 154 of the Act were exercised. As with regard to scope of section 154 of the Act, the law is very settled that the rectification is to deal with apparent mistakes from the record rather then to revisit issues by carrying out any detailed proving enquiry. As. with regard to the present issue about the applicability of correct rate

OMEGA BROADCAST PRIVATE LTD,NOIDA vs. ACIT CIRCLE-2(2)(1), GHAZIABAD

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member

u/s 154 of the Act were exercised. As with regard to scope of section 154 of the Act, the law is very settled that the rectification is to deal with apparent mistakes from the record rather then to revisit issues by carrying out any detailed proving enquiry. As. with regard to the present issue about the applicability of correct rate

DCIT, CENTRAL CIRCLE, NOIDA vs. SUNNY ENTERTAINMENT P.LTD, PANCHKULLA

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member

u/s 154 of the Act were exercised. As with regard to scope of section 154 of the Act, the law is very settled that the rectification is to deal with apparent mistakes from the record rather then to revisit issues by carrying out any detailed proving enquiry. As. with regard to the present issue about the applicability of correct rate

DCIT, CENTRAL CIRCLE, NOIDA vs. SUNNY ENTERTAINMENT P.LTD, PANCHKULLA

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member

u/s 154 of the Act were exercised. As with regard to scope of section 154 of the Act, the law is very settled that the rectification is to deal with apparent mistakes from the record rather then to revisit issues by carrying out any detailed proving enquiry. As. with regard to the present issue about the applicability of correct rate

CARE FOUNDATION VILLAGE,DELHI vs. INCOME TAX OFFICER WARD EXEMPTION 1(3), DELHI

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

Bench: Nfac, Delhi.

154 of the Act dated 12/02/2020 by the CPC, Bengaluru. We observed that this issue was raised by the assessee even before Ld. CIT(A) and the relevant registration was granted to the assessee on 22/02/2016. The time period to complete the assessment when not selected for scrutiny shall reach finality when the period to issue the notice u/s

BSES YAMUNA POWER LTD.,NEW DELHI vs. DCIT, CIRCLE- 5(1), NEW DELHI

The appeal of the assessee is allowed on legal issues

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

reassessed at Rs. 36,76,28,228/- which stood rectified in terms of the rectification order passed u/s 154 / 147 / 143(3) dated

BSES YAMUNA POWER LTD,DELHI vs. ACIT, CIRCLE-5(1), NEW DEL;HI

The appeal of the assessee is allowed on legal issues

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

reassessed at Rs. 36,76,28,228/- which stood rectified in terms of the rectification order passed u/s 154 / 147 / 143(3) dated

SARENA PRIVATE LIMITED,DELHI vs. PCIT CENTRAL, DELHI-3, DELHI

Accordingly decided in favour of the assessee.\n\n13.\nConsequently the appeals succeed and same are allowed

rectification is sought to be taken on the assumption of the\nvalidity of the reassessment order, then the assessee has to step in and protect its interests and\nthe liberty to quest ion even the validity of the reassessment proceedings ought to be given to\nit......." (emphasis, italicised in print, supplied).\n\n8. 8. Similar view was taken in another

SUBHASH CHAND,KARNAL vs. ITO WARD - 4, KARNAL

The appeal of the assessee is allowed

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

reassessment proceedings u/s 147 of the Act is bad as the same are based on change of opinion and also by way of an oral additional ground, by recourse to Rule 27 of the ITAT Rules, challenged the assumption of jurisdiction itself u/s 147 of the Act, as initiated during the pendency of rectification proceedings. Hon'ble Delhi High Court

REGALIA LAMINATES,NEW DELHI vs. ITO WARD 62(5), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2009-10 Regalia Laminates Mcd Vs Income Tax Officer Buliding, Ist Floor Db Gupta Ward- 62 (5) Road Paharganj, New Delhi- New Delhi 110055 Pan No. Aaifr7691F (Appellant) (Respondent)

154 of the Act dated 29- 03-2012 was issued in which AO has proposed rectifications to be made in the original assessment order. In the response of the notice the assessee has filed the reply dated 20-04-2012 which were accepted and no rectification was made by the AO. A notice u/s 148 of the Act was issued

MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI

In the result, appeal filed by the assessee is allowed

154 by the AO dated 27.03.2023 is available in the PB page 499 and 500 filed before us. 5.1. With regard to the disallowance of delayed payment of employees contribution towards PF & ESI u/s 36(1)(va) of the Act, the Ld. AR stated that the assessee has accepted the adjustment and after including the same had prepared revised computation

DELHI POLICY GROUP (REG),NEW DELHI vs. ITO(E),WARD 1(3), DELHI

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2013-14

reassessment u/s 147 r.w.s. 148 of the Act. In short, there does not exist any mistake in the intimation issued by the AO u/s 143(1) of the Act, much less the mistake apparent from record. Accordingly, such alleged mistake is not self-evident and consequently, cannot be rectified u/s 154 of the Act.” 6. In this case also