M/S. A.T. KEARNEY INDIA PRIVATE LIMITED,GURGAON vs. ITO, NEW DELHI

In the result the ground No

Bench: Smt Diva Singh & Shri Prashant Maharishiat Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent) At Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent)

ii. the assessee claimed deduction u/s 10A of the Act of Rs. 39280361/- which was reduced to Rs. 11374842/- by the ld Assessing Officer holding that the assessee‟s profit from the eligible undertaking is „more than ordinary‟ and therefore applying provisions of section 10A(7) read with section 80IA(10), the ld Assessing Officer arrived

M/S. A.T. KEARNEY INDIA PRIVATE LIMITED,GURGAON vs. ITO, NEW DELHI

In the result the ground No

Bench: Smt Diva Singh & Shri Prashant Maharishiat Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent) At Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent)

ii. the assessee claimed deduction u/s 10A of the Act of Rs. 39280361/- which was reduced to Rs. 11374842/- by the ld Assessing Officer holding that the assessee‟s profit from the eligible undertaking is „more than ordinary‟ and therefore applying provisions of section 10A(7) read with section 80IA(10), the ld Assessing Officer arrived

TECHNOLOGIES LTD) vs. ACIT

Appeals are allowed

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.]” 12.7. A careful perusal of Section 14A(2) of the Act would show that the AO is required

CENTRAL WAREHOUSING CORPORAITON vs. ACIT

The appeals stand disposed of in the aforesaid

10 (29) of the Act? and (ii) relating to exemption of income which was admittedly derived by the assessee from letting out of godowns and warehouses for storage, processing or facilitating the marketing of commodities. In this case the fact that the Corporation derived income from letting out of godowns and warehouses for storage, processing or facilitating the marketing

THE PR. COMMISSIONER OF INCOME TAX-4 vs. GE MONEY FINANCIAL SERVICES PVT. LTD.

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 2(iii) approval in view of the interim order dated 10th January, 2017 of the Division Bench of this Court. However, this does not, in any manner, confer any right upon the petitioner. Similarly, the communication dated 20th October, 2016 issued by the Ministry of Mines does not come to the aid of the petitioner. By the said communication

DURESH SHARMA,HISAR vs. ITO, HISAR

In the result appeal filed by the assessee partly allowed

Bench: Shri R. K. Pandaita No. 1379/Del./2017 : Asstt. Year : 2010-11

14 06 2017 Date of Pronouncement: 16 06 2017 O R D E R PER R.K. PANDA, A.M: This appeal filed by the assessee is directed against the order dated 17 March, 2016 of the CIT(A) , Faridabad relating to assessment year 2010-11. 2. Although a number of grounds have been raised by the assessee they all relate

THE COMMISSIONER OF INCOME TAX vs. REGENCY CREATIONS LTD

10 years expires prior to assessment year 2005-06.” The second document relied on were the Instructions of 2006, dated 31st March, 2006: “INSTRUCTIONS NO.1 OF 2006, DT. 31ST MARCH, 2006 SUB: Deduction under Section 10A-Clarification-Reg. 31/3/2006 EXEMPTIONS SECTION 10A 1. Section 10A of the Income-tax Act, 1961 provides for 100 per cent deduction of profits

PROVIDENT INV. & INDUSTRIES (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result ground No. 5 of the appeal of the assessee is dismissed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiprovident Inv & Industries P Ltd, Vs. Ito, Ward-14(2), 4Th Floor, Ito, A-49, Mohan Cooperative Industrial Estate, Mathura Road, New Delhi Cr Building, New Delhi Pan:Aabcj4816P (Appellant) (Respondent)

ii) sub- section 3 to Section 153 of the Act, the High Court should have directed the AO to pass the reassessment order pursuant to the reassessment notice notwithstanding the expiry of period prescribed in sub-section 2 to Section 153. It is apparent that the AO had not passed a reassessment order and in that context the Supreme Court

M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result appeal of assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

Section 150, as amended with effect from 1-4-1989, does not enable the Authorities to reopen assessments, which have become final due to bar of limitation prior to 1-4-1989 and this position is applicable equally to reassessments proposed on the basis of Orders passed under the Act or under any other law." 14

DEPUTY COMMISSIONER, DELHI vs. RAVINDRA SINGH, GREATER NOIDA

In the result, the Appeals of the Revenue in I

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 2456/Del/2023 (A.Y 2011-12) I.T.A. No. 2457/Del/2023 (A.Y 2012-13) I.T.A. No. 2458/Del/2023 (A.Y 2013-14) I.T.A. No. 2459/Del/2023 (A.Y 2014-15)

10. requisition is made, a mandate is cast upon the AO to issue notice under Section 153 of the On a plain reading of Section 153A of the Act, 1961, it is evident that once search or Act to the person, requiring him to furnish the return of income in respect of each assessment year falling within six assessment years

DEPUTY COMMISSIONER , DELHI vs. RAVINDRA SINGH, GREATER NOIDA

In the result, the Appeals of the Revenue in I

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 2456/Del/2023 (A.Y 2011-12) I.T.A. No. 2457/Del/2023 (A.Y 2012-13) I.T.A. No. 2458/Del/2023 (A.Y 2013-14) I.T.A. No. 2459/Del/2023 (A.Y 2014-15)

10. requisition is made, a mandate is cast upon the AO to issue notice under Section 153 of the On a plain reading of Section 153A of the Act, 1961, it is evident that once search or Act to the person, requiring him to furnish the return of income in respect of each assessment year falling within six assessment years

DEPUTY COMMISSIONER, DELHI vs. RAVINDRA SINGH, GREATER NOIDA

In the result, the Appeals of the Revenue in I

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 2456/Del/2023 (A.Y 2011-12) I.T.A. No. 2457/Del/2023 (A.Y 2012-13) I.T.A. No. 2458/Del/2023 (A.Y 2013-14) I.T.A. No. 2459/Del/2023 (A.Y 2014-15)

10. requisition is made, a mandate is cast upon the AO to issue notice under Section 153 of the On a plain reading of Section 153A of the Act, 1961, it is evident that once search or Act to the person, requiring him to furnish the return of income in respect of each assessment year falling within six assessment years

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

II of38 0 0 0 Provided that nothing contained in this section shall empower the Assessing Officer either to reassess under section 14 7 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

II of38 2011:DHC:13239-DB 0 0 0 Provided that nothing contained in this section shall empower the Assessing Officer either to reassess under section 14 7 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before

SEEMA GOEL,DELHI vs. CIT A, DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

10. On the facts and circumstances the learned CITIA) has erred in confirming the action of the AD despite the fact that the show-cause notice issued under Section 14th of Act order passed under Section 148A(d), notice issued under section 148 and consequent reassessment order passed by AO under Section 147 r... 144 of the Act are illegal

SEEMA GOEL,DELHI vs. CIT A, DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

10. On the facts and circumstances the learned CITIA) has erred in confirming the action of the AD despite the fact that the show-cause notice issued under Section 14th of Act order passed under Section 148A(d), notice issued under section 148 and consequent reassessment order passed by AO under Section 147 r... 144 of the Act are illegal

K K SPUN INDIA LIMITED,DELHI vs. DCIT CENTRAL CIRCLE-2 NEW DELHI, JHANDEWALAN DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

10. On the facts and circumstances the learned CITIA) has erred in confirming the action of the AD despite the fact that the show-cause notice issued under Section 14th of Act order passed under Section 148A(d), notice issued under section 148 and consequent reassessment order passed by AO under Section 147 r... 144 of the Act are illegal

K K SPUN INDIA LIMITED,DELHI vs. DCIT, JHANDEWALAN DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

10. On the facts and circumstances the learned CITIA) has erred in confirming the action of the AD despite the fact that the show-cause notice issued under Section 14th of Act order passed under Section 148A(d), notice issued under section 148 and consequent reassessment order passed by AO under Section 147 r... 144 of the Act are illegal