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

3. For the purpose of assessment or reassessment under this section, the Assessing Officer may assess or reassess the Income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course of the proceedings under this section, notwithstanding that the reasons for such issue have not been included in the reasons

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

3) of the Act which is void ab initio. 18. This is also supported from the fact that in terms of the section 153D of the Act, the mandatory prior approval from the Joint /Addl. CIT is required for each assessment year separately for an assessment order passed u/s 153A(1)(b) of the Act and not for an assessment

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

3) of the Act which is void ab initio. 18. This is also supported from the fact that in terms of the section 153D of the Act, the mandatory prior approval from the Joint /Addl. CIT is required for each assessment year separately for an assessment order passed u/s 153A(1)(b) of the Act and not for an assessment

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

3) of the Act which is void ab initio. 18. This is also supported from the fact that in terms of the section 153D of the Act, the mandatory prior approval from the Joint /Addl. CIT is required for each assessment year separately for an assessment order passed u/s 153A(1)(b) of the Act and not for an assessment

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

3) of the Act which is void ab initio. 18. This is also supported from the fact that in terms of the section 153D of the Act, the mandatory prior approval from the Joint /Addl. CIT is required for each assessment year separately for an assessment order passed u/s 153A(1)(b) of the Act and not for an assessment

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

3) of the Act which is void ab initio. 18. This is also supported from the fact that in terms of the section 153D of the Act, the mandatory prior approval from the Joint /Addl. CIT is required for each assessment year separately for an assessment order passed u/s 153A(1)(b) of the Act and not for an assessment

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-I, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

3) of the Act which is void ab initio. 18. This is also supported from the fact that in terms of the section 153D of the Act, the mandatory prior approval from the Joint /Addl. CIT is required for each assessment year separately for an assessment order passed u/s 153A(1)(b) of the Act and not for an assessment

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

3) of the Act which is void ab initio. 18. This is also supported from the fact that in terms of the section 153D of the Act, the mandatory prior approval from the Joint /Addl. CIT is required for each assessment year separately for an assessment order passed u/s 153A(1)(b) of the Act and not for an assessment

ACIT, CIRCLE-26(2), NEW DELHI vs. VIKRAM ELECTRIC EQUIPMENT P.LTD, NEW DELHI

The appeal of the Revenue is dismissed as\ninfructuous

Section 148 of the Income Tax Act for reassessment.", "held": "The Tribunal held that the notice under Section 148 of the Income Tax Act was not validly served on the assessee due to being sent to a wrong address and improper affixture. Consequently, the reassessment order passed was quashed as void ab initio. The Revenue's appeal was dismissed

ACIT CIRCLE-59(1), NEW DELHI vs. NEERAJ KUMAR SINGHAL, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

3) of the Act is without jurisdiction, illegal and bad in law. Section 147 of the Act authorizes and permits an assessing officer to assess or reassess income chargeable to tax if and only if he has reason to believe' that any income for any assessment year has escaped assessment. Section 147 of the Act empowers the assessing officer

ACIT, CENTRAL CIRCLE-26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

3 above of this order. 10.2 In pursuance to the directions of Honble ITAT, Delhi in ITA no.5499/DEL/2017 dated 26.02.2018 the AO had issued letters to Foreign Tax Authority for seeking a response/verificatory letter. Though the response was not received during the course of re- ITAs No.1871/D/2023, 6604, 6605, 6606, 6608, 11 6609, 6610/D/2017, 920 to 925 & 3285/D/2018 assessment proceedings

ACIT, CENTRAL CIRCLE-26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

3 above of this order. 10.2 In pursuance to the directions of Honble ITAT, Delhi in ITA no.5499/DEL/2017 dated 26.02.2018 the AO had issued letters to Foreign Tax Authority for seeking a response/verificatory letter. Though the response was not received during the course of re- ITAs No.1871/D/2023, 6604, 6605, 6606, 6608, 11 6609, 6610/D/2017, 920 to 925 & 3285/D/2018 assessment proceedings

PARAG DALMIA,NEW DELHI vs. DCIT,CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

3 above of this order. 10.2 In pursuance to the directions of Honble ITAT, Delhi in ITA no.5499/DEL/2017 dated 26.02.2018 the AO had issued letters to Foreign Tax Authority for seeking a response/verificatory letter. Though the response was not received during the course of re- ITAs No.1871/D/2023, 6604, 6605, 6606, 6608, 11 6609, 6610/D/2017, 920 to 925 & 3285/D/2018 assessment proceedings

ACIT, CENTRAL CIRCLE-26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

3 above of this order. 10.2 In pursuance to the directions of Honble ITAT, Delhi in ITA no.5499/DEL/2017 dated 26.02.2018 the AO had issued letters to Foreign Tax Authority for seeking a response/verificatory letter. Though the response was not received during the course of re- ITAs No.1871/D/2023, 6604, 6605, 6606, 6608, 11 6609, 6610/D/2017, 920 to 925 & 3285/D/2018 assessment proceedings

ACIT, CENTRAL CIRCLE-26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

3 above of this order. 10.2 In pursuance to the directions of Honble ITAT, Delhi in ITA no.5499/DEL/2017 dated 26.02.2018 the AO had issued letters to Foreign Tax Authority for seeking a response/verificatory letter. Though the response was not received during the course of re- ITAs No.1871/D/2023, 6604, 6605, 6606, 6608, 11 6609, 6610/D/2017, 920 to 925 & 3285/D/2018 assessment proceedings

ACIT, CENTRAL CIRCLE-26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

3 above of this order. 10.2 In pursuance to the directions of Honble ITAT, Delhi in ITA no.5499/DEL/2017 dated 26.02.2018 the AO had issued letters to Foreign Tax Authority for seeking a response/verificatory letter. Though the response was not received during the course of re- ITAs No.1871/D/2023, 6604, 6605, 6606, 6608, 11 6609, 6610/D/2017, 920 to 925 & 3285/D/2018 assessment proceedings

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

3 above of this order. 10.2 In pursuance to the directions of Honble ITAT, Delhi in ITA no.5499/DEL/2017 dated 26.02.2018 the AO had issued letters to Foreign Tax Authority for seeking a response/verificatory letter. Though the response was not received during the course of re- ITAs No.1871/D/2023, 6604, 6605, 6606, 6608, 11 6609, 6610/D/2017, 920 to 925 & 3285/D/2018 assessment proceedings

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

3 above of this order. 10.2 In pursuance to the directions of Honble ITAT, Delhi in ITA no.5499/DEL/2017 dated 26.02.2018 the AO had issued letters to Foreign Tax Authority for seeking a response/verificatory letter. Though the response was not received during the course of re- ITAs No.1871/D/2023, 6604, 6605, 6606, 6608, 11 6609, 6610/D/2017, 920 to 925 & 3285/D/2018 assessment proceedings