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

reassessment\ncommenced pursuant to a search, based upon it being found that the proceedings\nwould have sustained bearing in mind the timelines prescribed in Sections 149,\n153A and 1536, as they existed prior to the commencement of Finance Act, 2021.\nThis necessarily requires us to advert to the timeframes comprised in both Section\n149(1)(b

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

reassessment\ncommenced pursuant to a search, based upon it being found that the proceedings\nwould have sustained bearing in mind the timelines prescribed in Sections 149,\n153A and 1536, as they existed prior to the commencement of Finance Act, 2021.\nThis necessarily requires us to advert to the timeframes comprised in both Section\n149(1)(b

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

In the result, all the appeals for

reassessment\ncommenced pursuant to a search, based upon it being found that the proceedings\nwould have sustained bearing in mind the timelines prescribed in Sections 149,\n153A and 1536, as they existed prior to the commencement of Finance Act, 2021.\nThis necessarily requires us to advert to the timeframes comprised in both Section\n149(1)(b

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

In the result, all the appeals for

reassessment\ncommenced pursuant to a search, based upon it being found that the proceedings\nwould have sustained bearing in mind the timelines prescribed in Sections 149,\n153A and 1536, as they existed prior to the commencement of Finance Act, 2021.\nThis necessarily requires us to advert to the timeframes comprised in both Section\n149(1)(b

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

In the result, all the appeals for

reassessment\ncommenced pursuant to a search, based upon it being found that the proceedings\nwould have sustained bearing in mind the timelines prescribed in Sections 149,\n153A and 1536, as they existed prior to the commencement of Finance Act, 2021.\nThis necessarily requires us to advert to the timeframes comprised in both Section\n149(1)(b

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

In the result, all the appeals for Assessment Years 2013-14 to 2022-23 in ITA

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 4153 & 4008/Del/2025 (Assessment Year: 2012-13 & 2018-19) Dcit, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, Jmd Regent Room No. 269A, 2Nd Floor, Vs. Plaza, Mg Road, Gurgaon, Ara Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. Pan-Aahcs5999J

reassessment commenced pursuant to a search, based upon it being found that the proceedings would have sustained bearing in mind the timelines prescribed in Sections 149, 153A and 1536, as they existed prior to the commencement of Finance Act, 2021. This necessarily requires us to advert to the timeframes comprised in both Section 149(1)(b

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

reassessment\ncommenced pursuant to a search, based upon it being found that the proceedings\nwould have sustained bearing in mind the timelines prescribed in Sections 149,\n153A and 1536, as they existed prior to the commencement of Finance Act, 2021.\nThis necessarily requires us to advert to the timeframes comprised in both Section\n149(1)(b

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

In the result, all the appeals for

reassessment\ncommenced pursuant to a search, based upon it being found that the proceedings\nwould have sustained bearing in mind the timelines prescribed in Sections 149,\n153A and 1536, as they existed prior to the commencement of Finance Act, 2021.\nThis necessarily requires us to advert to the timeframes comprised in both Section\n149(1)(b

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-19, DELHI, NEW DELHI vs. M/S JKM INFRA PROJECTS LTD., NOIDA, UTTAR PRADESH

In the result, the appeal of the revenue is dismissed and Cross

Bench: Shri M. Balaganesh & Shri Sudhir Kumaracit, Vs. M/S. Jkm Infra Projects Ltd, Central Circle-19, Sector-9, Noida Delhi Maharishinagar, Maharishi Nagar, So Gautam Budh Nagar, Up 201304 (Appellant) (Respondent) Pan: Aabcj3577H Co 132/Del/2025 (In Ita No. 3031/Del/2025) (Assessment Year: 2013-14) M/S. Jkm Infra Projects Ltd, Vs. Acit, Sector-9, Noida Central Circle-19, Maharishinagar, Maharishi Delhi Nagar, So Gautam Budh Nagar, Up 201304 (Appellant) (Respondent) Pan: Aabcj3577H

section 149(1)(b) of the old regime. The Revenue accepts that without application of Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, the time limit for issuance of reassessment

BEST BULL STOCK TRADING PVT LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-18, NEW DELHI

In the result, the appeals of the revenue in ITA No

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

reassessment or recomputation under section 147, the Income-tax Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139; and the provisions of the Act shall, so far as may be, apply accordingly as if the notice were a notice issued

BEST BULL STOCK TRADING PVT LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE-18, DELHI

In the result, the appeals of the revenue in ITA No

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

reassessment or recomputation under section 147, the Income-tax Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139; and the provisions of the Act shall, so far as may be, apply accordingly as if the notice were a notice issued

DEVENDER,ALWAR vs. INCOME TAX OFFICER, REWARI

Appeal is allowed

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

Section 149(1)(b) of the new regime stipulates that the Revenue can issue reassessment notices for past assessment years

MITTAL HOMES PVT LTD,DELHI vs. ITO WARD-17(1), DELHI

In the result, the appeal of the Assessee is allowed

reassessment proceedings were quashed.", "result": "Allowed", "sections": ["Section 68", "Section 143(1)(a)", "Section 148", "Section 148A(b)", "Section 149

LENIENT CONSULTANTS PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-2, NOIDA

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

reassessment shall be passed\nby an Assessing Officer below the rank of Joint Commissioner\nin respect of each assessment year referred to in clause (b) of\nsub-section (1) of section 153A, or the assessment year\nreferred to in clause (b) of sub-section (1) of section 153B,\nexcept with the prior approval of the Joint Commissioner.”\n8. As argued

THE HISAR LEADING BANK CO-OP NON-AGRI THRIFT & CREDIT SOCIETY,HISAR vs. INCOME-TAX OFFICER, WARD-1, HISAR, HISAR

In the result, Appeal of the Assessee is allowed

reassessment proceedings, which began on 01.06.2021, to\nissue a notice under Section 148 of the Act. The said notice was\nrequired to be accompanied by an order under Section 148A(d)of\nthe Act. Thus, the AO was required to pass an order\nunder Section 148A(d) of the Act within the said twenty-nine\ndays notwithstanding the time stipulated

SEEMA GOEL,DELHI vs. CIT A, DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

b. TOLA will continue to apply to the Income Tax Act after 1 April 2021 if any action or proceeding specified under the substituted provisions of the Income Tax Act falls for completion between 20 March 2020 and 31 March 2021; c. Section 3(1) of TOLA overrides Section 149 of the Income Tax Act only to the extent

SEEMA GOEL,DELHI vs. CIT A, DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

b. TOLA will continue to apply to the Income Tax Act after 1 April 2021 if any action or proceeding specified under the substituted provisions of the Income Tax Act falls for completion between 20 March 2020 and 31 March 2021; c. Section 3(1) of TOLA overrides Section 149 of the Income Tax Act only to the extent

K K SPUN INDIA LIMITED,DELHI vs. DCIT, JHANDEWALAN DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

b. TOLA will continue to apply to the Income Tax Act after 1 April 2021 if any action or proceeding specified under the substituted provisions of the Income Tax Act falls for completion between 20 March 2020 and 31 March 2021; c. Section 3(1) of TOLA overrides Section 149 of the Income Tax Act only to the extent