SHRI RISHAV PRAKASH JAIN,NEW DELHI vs. ITO, NEW DELHI

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

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year : 2001-02 Rishav Prakash Jain, Vs. Ito, 2683/85, Gali Pattey Wali, Ward-30(4), Naya Bazar, New Delhi. New Delhi. Pan: Aagpj5075N (Appellant) (Respondent)

reassessment. Section 292 BB of the Act cannot obviate the requirement of complying with a jurisdictional condition. For the Assessing Officer to make an order of assessment under Section 143 (3) of the Act, it is necessary to issue a notice under Section 143 (2

RAJAN GUPTA vs. COMMISSIONER OF INCOME TAX

The appeal is allowed as aforesaid

143. Assessment.–(1) xxxx xxxx xxxx xxxx (2) Where a return has been furnished under section 139, or in response to a notice under sub-section (1) of section 142, the Assessing Officer shall,– (i) xxxx xxxx xxxx xxxx (ii) notwithstanding anything contained in clause (i), if he considers it necessary or expedient to ensure that

COMMISSIONER OF INCOME TAX vs. PAWAN GUPTA

The appeals are dismissed

143 (2) was mandatory even in a case of reopening of assessment under section 148 of the said act. Even independently, the Bombay High Court after having examined the scope and effect of sections 14 to 16 on the one hand and section 17 on the other of the Wealth Tax Act was of the opinion that there

COMMISSIONER OF INCOME TAX vs. PAWAN GUPTA

The appeals are dismissed

143 (2) was mandatory even in a case of reopening of assessment under section 148 of the said act. Even independently, the Bombay High Court after having examined the scope and effect of sections 14 to 16 on the one hand and section 17 on the other of the Wealth Tax Act was of the opinion that there

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(3) of the Act, it is necessary to issue a notice under section 143(2

ITO, NEW DELHI vs. M/S GRAVITY SYSTEMS PVT. LTD., DELHI

In the result, appeal of the Revenue is dismissed while the cross objection of the assessee is partly allowed

Bench: Shri. P. K. Bansal & Shri K.N. Charry Assessment Year:2004-05

reassessment. Section 292 BB of the Act cannot obviate the requirement of complying with a jurisdictional condition. For the Assessing Officer to make an order of assessment under Section 143 (3) of the Act, it is necessary to issue a notice under Section 143 (2

PR. COMMISSIONER OF INCOME TAX-1, DELHI vs. M/S DART INFRABUILD (P) LTD.

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

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(3) of the Act, it is necessary to issue a notice under section 143(2

BALLU SINGH,GURGAON vs. ITO WARD -65(5), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat

143(2) render the reassessment void. 4. That the learned CIT(A) has erred both on facts and law by upholding the impugned addition u/s 69A of the Act, failing to appreciate that provisions of section

BALLU SINGH,GURGAON vs. ITO WARD -65(5), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat

143(2) render the reassessment void. 4. That the learned CIT(A) has erred both on facts and law by upholding the impugned addition u/s 69A of the Act, failing to appreciate that provisions of section

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

reassessment order passed by the Assessing Officer is not sustainable in law. We, therefore, accept the additional ground raised by the Assessee and quash the order passed u/s 143(3)/147 for non-issuance of notice u/s 143(2) of the Act which is mandatorily required. The additional ground raised by the assessee is accordingly allowed. Since the assessee succeeds

ITO (EXEMPTIONS), NEW DELHI vs. M/S. INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

reassessment order passed by the Assessing Officer is not sustainable in law. We, therefore, accept the additional ground raised by the Assessee and quash the order passed u/s 143(3)/147 for non-issuance of notice u/s 143(2) of the Act which is mandatorily required. The additional ground raised by the assessee is accordingly allowed. Since the assessee succeeds

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

reassessment order passed by the Assessing Officer is not sustainable in law. We, therefore, accept the additional ground raised by the Assessee and quash the order passed u/s 143(3)/147 for non-issuance of notice u/s 143(2) of the Act which is mandatorily required. The additional ground raised by the assessee is accordingly allowed. Since the assessee succeeds

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(3) of the Act, it is necessary to issue a notice under section 143(2

SMT ARTI SHARMA,GURGAON vs. ITO, GURGAON

In the result, the appeal of the assessee is dismissed

Bench: Sh. Amit Shukla & Sh. O.P. Kantassessment Year: 2010-11 Smt. Arti Sharma, Vs. Income Tax Officer, C/O- Kunal Aggarwal & Ward-3(3), Gurgaon Associates, 2Nd Floor Jmd Megapolis, Sector-48, Sohna Road, Gurgaon Pan :Bexps5432Q (Appellant) (Respondent)

reassessment in general has been provided in section 153 of the Act. For completion of the assessment under section 147, time limit has been provided in sub-section 2 of section 153 of the Act. During the relevant period, the said section provided time limit for completion of the assessment under section 147 of the Act as one 14 year

MEENA SWARUP,NEW DELHI vs. DCIT CIRCLE-3(1)(2), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2014-15] Mrs. Meena Swarup, Vs Dcit, 397, Mandakini Enclave, Circle-3(1)(2), New Delhi-110019. Intl. Tax., Pan-Amrps5792E New Delhi. Appellant Respondent Appellant By Shri R.S.Ahuja, Ca & Shri P.S.Sodhi, Adv. Respondent By Shri Dheeraj Kumar Jain, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025 Order Per Manish Agarwal, Am :

143(2) of the Act, the order passed by the Tribunal was perfectly legal and valid. The revenue also sought to rely upon section 292BB of the Act to justify their stand that notice is deemed to be valid and sought to bring the assessee's case under the circumstances mentioned in section 292BB. This question was considered

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

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

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