VINOD MONGIA,WAST AZAD NAGAR, DELHI vs. INCOME TAX OFFICER , VIKAS BHAWAN,DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2012-13] Vinod Mongia, Vs Ito, C-40, Street No.1A, West Ward-58(7), Azad Nagar, Delhi-110005. Vikas Bhawan, Pan-Akhpm6218R Delhi Appellant Respondent Appellant By Shri Shivam Jain, Adv. & Shri Nitin Kanwar, Adv. Respondent By Shri Om Parkash, Sr. Dr Date Of Hearing 14.05.2025 Date Of Pronouncement 31.07.2025

section 143, but before the expiry of the time limit for making the assessment, reassessment or recomputation as specified in sub- section

THE COMMISSIONER OF INCOME TAX-V vs. ORIENT CRAFT LTD

section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings even when intimation under section 143

RAKESH KUMAR GUPTA,DELHI vs. LD. ITO, WARD 35(1), DELHI, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2021-22] Rakesh Kumar Gupta, Income Tax Officer, Ward-35(1), B-2/38, Ground Floor, E-2, Civic Centre, Delhi-110002 Ashok Vihar, Phase-Ii, Vs Delhi-110052 Pan-Aafhr8657H Appellant Respondent

reassessed as per the provisions of section 115JB or section 115JC, as the case may be, is greater than the deemed total income determined in the return processed under clause (a) of sub- section (1) of section 143

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

reassessment orders without notice under Section 143 (2) of the Act was justified. 18. The wording of Section 143(2)(ii) of the Act, which

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

reassessment orders without notice under Section 143 (2) of the Act was justified. 18. The wording of Section 143(2)(ii) of the Act, which

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

reassessment orders without notice under Section 143 (2) of the Act was justified. 18. The wording of Section 143(2)(ii) of the Act, which

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

reassessment orders without notice under Section 143 (2) of the Act was justified. 18. The wording of Section 143(2)(ii) of the Act, which

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

reassessment orders without notice under Section 143 (2) of the Act was justified. 18. The wording of Section 143(2)(ii) of the Act, which

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

reassessment orders without notice under Section 143 (2) of the Act was justified. 18. The wording of Section 143(2)(ii) of the Act, which

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

reassessment orders without notice under Section 143 (2) of the Act was justified. 18. The wording of Section 143(2)(ii) of the Act, which

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

reassessment orders without notice under Section 143 (2) of the Act was justified. 18. The wording of Section 143(2)(ii) of the Act, which

DHARAMVIR KHOSLA ,. vs. DCIT CC-5, NEW DELHI , .

The appeals are allowed for statistical purposes and ld

reassessment, if any,\nrelating to any assessment year falling within the period of six assessment\nyears referred to in sub-section (1) is pending on the date of initiation of the\nsearch u/s. 132 of the Act shall abate. In the present case before us,\nhowever, though the second proviso to sub-section (1) of section 153A\nwould not apply

INCOME TAX OFFICE WARD -1 SONEPAT, SONEPAT, HARYANA vs. OM MINIRALS, DELHI

In the result, the appeal of the Revenue is dismissed and the Cross Objection of the assessee is allowed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

reassessed or recomputed in a preceding order as if it were the total income; and Y = the amount of tax calculated on the total income determined under clause (a) of sub-section (1) of section 143

PR. COMMISSIONER OF INCOME TAX-08 vs. SHRI JAI SHIV SHANKAR TRADERS PVT. LTD.

The appeal is dismissed

Section 143(2) of the Act on an Assessee prior to completion of the reassessment would not be fatal to the reassessment

PR. COMMISSIONER OF INCOME TAX-08 vs. SHRI JAI SHIV SHANKAR TRADERS PVT. LTD.

The appeal is dismissed

Section 143(2) of the Act on an Assessee prior to completion of the reassessment would not be fatal to the reassessment

GOVIND RAM MAKRANIA PROP. M/S LAXMI OIL & GINNING FACTORY,BHIWANI vs. DCIT, CENTRAL CIRCLE-1, GURGAON

In the result, the appeal of the assessee is allowed

reassessment order passed under Section 143(3) r.w.s.147 is valid without issuing a notice under Section 143(2) of the Income

PELICAN TOBACCO INDIA PRIVATE LIMITED,. vs. ITO, WARD - 19(4), NEW DELHI, .

Appeal is allowed

Bench: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra

reassessment. Section 292BB of the Act cannot obviate the requirement or complying with a jurisdictional condition. For the Assessing Officer to make an order of assessment under section 143

POOJA GOEL,DELHI vs. INCOME TAX OFFICER, WARD 35(1), DELHI, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2018-19

reassessment. Section 292BB of the Act cannot obviate the requirement or complying with a jurisdictional condition. For the Assessing Officer to make an order of assessment under section 143