BECHTEL INDIA PVT. LTD.,,NEW DELHI vs. ADDL.CIT,SPECIAL RANGE-2, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2008-09 Vs. Addl. Cit, Special Range-2, M/S. Bechtel India Pvt. Ltd., 418, Naurang House, 21 K.G. Marg, New Delhi New Delhi Pan : Aaacb0298A (Appellant) (Respondent) Appellant By Sh. Himanshu Sinha, Adv. & Ms. Vrinda Tulshan, Adv. Respondent By Sh. H.K. Choudhary, Cit(Dr) Date Of Hearing 26.10.2017 Date Of Pronouncement 23.11.2017 Order Per O.P. Kant, A.M.:

reassessment or re-computation is made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 250, 254 , 260, 262 , 263, or 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act ; (iii ) where

COMMISSIONER OF INCOME TAX vs. PAWAN GUPTA

The appeals are dismissed

145 shall, so far as may be, apply;" 6. Mr. Jolly submitted that although section 143 (2) has been specifically mentioned in the above provision it is to be applicable only to the extent possible and that is why the expression "so far as may be" is used in the said provision. He further contended that the computation of undisclosed

COMMISSIONER OF INCOME TAX vs. PAWAN GUPTA

The appeals are dismissed

145 shall, so far as may be, apply;" 6. Mr. Jolly submitted that although section 143 (2) has been specifically mentioned in the above provision it is to be applicable only to the extent possible and that is why the expression "so far as may be" is used in the said provision. He further contended that the computation of undisclosed

SH. SANJAY DALMIA,NEW DELHI vs. DCIT, NEW DELHI

In the result all the appeal filed by the assessee are dismissed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

145 shall, so far as may be, apply." An analysis of this sub section indicates that, after the return is filed, this clause enables the assessing officer to complete the assessment by following the procedure like issue of notice under Sections 143(2)/142 and complete the assessment under Section 143(3). This Section does not provide for accepting

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

145 shall, so far as may be, apply." An analysis of this sub section indicates that, after the return is filed, this clause enables the assessing officer to complete the assessment by following the procedure like issue of notice under Sections 143(2)/142 and complete the assessment under Section 143(3). This Section does not provide for accepting

DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD vs. SALUJA OVERSEAS PVT. LTD., GHAZIABAD

In the result, the Revenue’s appeal stands dismissed

Bench: Shri Mahavir Singh & Shri Krinwant Sahaydcit, Ghaziabad, Vs. Saluja Overseas Pvt. Ltd., Room No. 201, First Floor, A-1, Plot No. 1, Delhi Meerut Road, Cgo Complex, Hapur Chungi, New Arya Nagar, Ghaziabad Ghaziabad, Up-201002 Up-201001 (Pan: Aaucs6233L) (Appellant) (Respondent)

145(3) of the Act. In view of the aforesaid factual matrix and respectfully following the precedents, as referred above, we are of the considered view that Ld. CIT(A) has rightly deleted the addition, which does not need any interference on our part, hence, we affirm the same and dismiss this ground of appeal. 6. We further note that

KUNDAN RICE MILLS LTD.,DELHI vs. ACIT, KARNAL

In the result, all the appeals of the department as well as the cross objections of the assessee are allowed for statistical purposes

Bench: Shri N.K.Saini & Shri C.M. Garg

3(i). On the facts and circumstances of the case, Id. CIT(A) has erred both on facts and In law in rejecting the contention of the assessee that the learned AO has erred both on facts and in law in framing the assessment under section 153A and in making the additions despite the fact that no incriminating material

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 section 143, section 144 and section 145 shall, so far as may be, apply: (b)the Assessing Officer, on determination of the 22 ITAs No.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 undisclosed income of the block period in accordance with this Chapter, shall pass an order of assessment and determine the tax payable by him on the basis

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 section 143, section 144 and section 145 shall, so far as may be, apply: (b)the Assessing Officer, on determination of the 22 ITAs No.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 undisclosed income of the block period in accordance with this Chapter, shall pass an order of assessment and determine the tax payable by him on the basis

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 section 143, section 144 and section 145 shall, so far as may be, apply: (b)the Assessing Officer, on determination of the 22 ITAs No.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 undisclosed income of the block period in accordance with this Chapter, shall pass an order of assessment and determine the tax payable by him on the basis

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 section 143, section 144 and section 145 shall, so far as may be, apply: (b)the Assessing Officer, on determination of the 22 ITAs No.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 undisclosed income of the block period in accordance with this Chapter, shall pass an order of assessment and determine the tax payable by him on the basis

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 section 143, section 144 and section 145 shall, so far as may be, apply: (b)the Assessing Officer, on determination of the 22 ITAs No.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 undisclosed income of the block period in accordance with this Chapter, shall pass an order of assessment and determine the tax payable by him on the basis

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 section 143, section 144 and section 145 shall, so far as may be, apply: (b)the Assessing Officer, on determination of the 22 ITAs No.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 undisclosed income of the block period in accordance with this Chapter, shall pass an order of assessment and determine the tax payable by him on the basis

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 section 143, section 144 and section 145 shall, so far as may be, apply: (b)the Assessing Officer, on determination of the 22 ITAs No.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 undisclosed income of the block period in accordance with this Chapter, shall pass an order of assessment and determine the tax payable by him on the basis

ANIL KUMAR JAIN,NEW DELHI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-26, JHANDEWALAN, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

reassessment u/s 148 qua genuineness of unsecured loan as well as purchases disclosed, considered and accepted during the original assessment under Section 143(3) of the Income Tax Act, 1961 for AY 2013-14 2. On the facts and circumstances of the case, the impugned order dated 10th December 2024 passed by the CIT(A) as well as order dated

SAHARA INDIA POWER CORPORATION LTD.,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the revenue for the AY 2005-06 in I

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

3." 41. From perusal of all the judgments it has been consistently held rather a settled law that the action of revenue authorities cannot be held justified if they substitute another method of accounting on the assessee which in the instant case was imposing of percentage completion method on the assessee even when it has been consistently maintaining the regular

SAHARA INDIA POWER CORPORATION LTD,PUNE vs. DCIT, NEW DELHI

In the result, the appeal filed by the revenue for the AY 2005-06 in I

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar Us

3." 41. From perusal of all the judgments it has been consistently held rather a settled law that the action of revenue authorities cannot be held justified if they substitute another method of accounting on the assessee which in the instant case was imposing of percentage completion method on the assessee even when it has been consistently maintaining the regular