PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

reassessment order on grounds of limitation. A key issue is the validity of prior approval granted under Section 148B of the Act for reassessments

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

Section 148B of the Act mandates that no order of assessment, reassessment, or\nrecomputation shall be passed by an Assessing

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, DELHI

In the result, all the appeals for

Section 148B of the Act mandates that no order of assessment, reassessment, or\nrecomputation shall be passed by an Assessing

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

Section 148B of the Act mandates that no order of assessment, reassessment, or\nrecomputation shall be passed by an Assessing

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

In the result, all the appeals for

Section 148B of the Income-tax Act,\n1961 (“the Act”) for passing the said assessment orders was accorded in\nmechanical manner and without any independent application of mind.\n2.\nSection 148B of the Act mandates that no order of assessment, reassessment

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

In the result, all the appeals for

Section 148B of the Income-tax Act,\n1961 (“the Act”) for passing the said assessment orders was accorded in\nmechanical manner and without any independent application of mind.\n2.\nSection 148B of the Act mandates that no order of assessment, reassessment

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

In the result, all the appeals for

Section 148B of the Act mandates that no order of assessment, reassessment, or\nrecomputation shall be passed by an Assessing

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, DELHI

Section 148B of the Act mandates that no order of assessment, reassessment, or\nrecomputation shall be passed by an Assessing

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

reassessment proceedings.", "result": "Allowed", "sections": [ "Section 147", "Section 148", "Section 149", "Section 153A", "Section 153C", "Section 148B", "Section 153D" ], "issues

ACE MEGA STRUCTURES PRIVATE LIMITED,UTTAR PRADESH vs. DCIT/ACIT CEN CIR, NOIDA, NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

section 148B reads as under: Prior approval for assessment, reassessment or recompilation in certain case. 148B. No order of assessment

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S ACE MEGA STRUCTURE PRIVATE LIMITED, NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

section 148B reads as under: Prior approval for assessment, reassessment or recompilation in certain case. 148B. No order of assessment

MONTAGE ENTERPRISES PRIVATE LIMITED,MAYUR VIHAR PHASE-I, EAST DELHI vs. DCIT/ACIT CEN CIR-II, NOIDA, CENTRAL CIRCLE-II, NOIDA

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2022-23 Montage Enterprises Pvt. Vs. Dcit/Acit, Ltd., Central Circle-Ii, 205, 2Nd Floor, V-4, Mayur Noida Plaza -2, Local Shopping Centre, Mayur Vihar, Phase-1, East Delhi, Delhi Pan :Aaccm8173H (Appellant) (Respondent) With Assessment Year: 2022-23 Dcit/Acit, Vs. Montage Enterprises Pvt. Ltd., Central Circle-Ii, 205, 2Nd Floor, V-4, Mayur Noida Plaza -2, Local Shopping Centre, Mayur Vihar, Phase-1, East Delhi, Delhi Pan: Aaccm8173H (Appellant) (Respondent) Assessee By Sh. Rohit Kapoor, Adv. Sh. Veersen Aggarwal, Itp Department By Sh. Siddharth Bhim Singh Meena, Cit(Dr) Date Of Hearing 08.12.2025 Date Of Pronouncement 29.12.2025

148B before passing assessment order. 13.2 As the Assessing Officer completed the assessment under section 143(3) of the Act without issuing the notice under section 148 of the Act. Therefore, the question before us is whether the assessment proceedings initiated under section 143(3) of the Act can be validly continued and completed after a search under section

DCIT, CENTRAL CIRCLE - 2, NOIDA, NOIDA vs. M/S MONTAGE ENTERPRISES PVT. LTD., NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2022-23 Montage Enterprises Pvt. Vs. Dcit/Acit, Ltd., Central Circle-Ii, 205, 2Nd Floor, V-4, Mayur Noida Plaza -2, Local Shopping Centre, Mayur Vihar, Phase-1, East Delhi, Delhi Pan :Aaccm8173H (Appellant) (Respondent) With Assessment Year: 2022-23 Dcit/Acit, Vs. Montage Enterprises Pvt. Ltd., Central Circle-Ii, 205, 2Nd Floor, V-4, Mayur Noida Plaza -2, Local Shopping Centre, Mayur Vihar, Phase-1, East Delhi, Delhi Pan: Aaccm8173H (Appellant) (Respondent) Assessee By Sh. Rohit Kapoor, Adv. Sh. Veersen Aggarwal, Itp Department By Sh. Siddharth Bhim Singh Meena, Cit(Dr) Date Of Hearing 08.12.2025 Date Of Pronouncement 29.12.2025

148B before passing assessment order. 13.2 As the Assessing Officer completed the assessment under section 143(3) of the Act without issuing the notice under section 148 of the Act. Therefore, the question before us is whether the assessment proceedings initiated under section 143(3) of the Act can be validly continued and completed after a search under section

INDUS VALLEY PROMOTERS LTD,NEW DELHI vs. DCIT CIRCLE-10(1), DELHI, DELHI

In the result the appeal of the assessee is allowed

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year- 2018-19 M/S. Indus Vally Promoters Vs. Dcit Ltd., F-6, Ground Floor Circle – 10 (1) (Right), Lajpat Nagar –Iii Delhi New Delhi-110024 Pan No. Aaaci2241L (Appellant) (Respondent)

section 151.] [Prior approval for assessment, reassessment or recomputation in certain cases. 148B No order of assessment or reassessment or recomputation

DEEPAK KUMAR GUPTA,KANPUR vs. ITO WARD 2(1), MORADABAD, MORADABAD

In the result, appeal of the Assessee is partly allowed as indicated above

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2014-15 Deepak Kumar Gupta, Vs. Income Tax Officer, 7/115, Flat No. B-1, Sai Niwas, Ward 2(1), Arya Nagar, Kanpur - 208020 Moradabad ( U.P) Uttar Pradesh. Pin: 244 001 Pan :Acmpg1836E (Appellant) (Respondent)

148B of the Act for assessment year 2014-15. 2. Brief facts of the case are that assessee filed his return of income declaring income of Rs.6,46,010/-. The case was reopened on information that the assessee had purchased immovable property for a consideration of Rs.40,23,000/-. During verification, assessee failed to provide the source of investments. After