ITO, WARD- 3(3), NOIDA vs. SATISH, GAUTAM BUDH NAGAR

In the result, all the aforesaid 03 appeals filed by the Revenue stand allowed for statistical purposes

Bench: Shri H.S. Sidhu

reassessment proceedings would have been barred by time when the assessment order, which was subject matter of appeal, was passed in the light of provisions of sub section (2) of section 150

ITO, WARD- 2(1), NOIDA vs. LOKESH KUMAR SHARMA, G B NAGAR

In the result, all the aforesaid 03 appeals filed by the Revenue stand allowed for statistical purposes

Bench: Shri H.S. Sidhu

reassessment proceedings would have been barred by time when the assessment order, which was subject matter of appeal, was passed in the light of provisions of sub section (2) of section 150

ITO, WARD-3(3), NOIDA vs. SANJAY, G B NAGAR

In the result, all the aforesaid 03 appeals filed by the Revenue stand allowed for statistical purposes

Bench: Shri H.S. Sidhu

reassessment proceedings would have been barred by time when the assessment order, which was subject matter of appeal, was passed in the light of provisions of sub section (2) of section 150

COMMISSIONER OF INCOME TAX vs. PP ENGINEERING WORK

The appeal is disposed of

150(1) and section 153(3) contemplate issuance of notice under section 148 and completion of assessment, reassessment and recomputation

ITO, NEW DELHI vs. M/S NEETEE CLOTHING (P) LTD.,, NEW DELHI

In the result, the appeal of the revenue is dismissed

Bench: Shri A.T. Varkey & Shri O.P. Kant

150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment

DCIT, NEW DELHI vs. M/S. SAAMAG CONSTRUCTION LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed as above

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment

ITO WARD-3(4), NOIDA vs. SUDERSHAN KAPOOR, NOIDA

The appeals of the Revenue are dismissed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishiito Vs Satish Singh Bhati Ward-3(3) D-22, 4Th Floor, Harmukh Noida, Uttar Pradesh Pin 201301 Appt. Alpha-1 Noida, Uttar Pradesh (Appellant) Pan Ayspb8577F

reassessment proceedings would have been barred by time when the assessment order, which was subject matter of appeal, was passed in the light of provisions of sub section (2) of section 150

ITO WARD-3(3), NOIDA vs. SATISH SINGH BHATI, NOIDA

The appeals of the Revenue are dismissed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishiito Vs Satish Singh Bhati Ward-3(3) D-22, 4Th Floor, Harmukh Noida, Uttar Pradesh Pin 201301 Appt. Alpha-1 Noida, Uttar Pradesh (Appellant) Pan Ayspb8577F

reassessment proceedings would have been barred by time when the assessment order, which was subject matter of appeal, was passed in the light of provisions of sub section (2) of section 150

ITO, WARD- 3(2), NOIDA vs. RENU JAIN, DELHI

In the result the appeal filed by the revenue is allowed for statistical purposes

Bench: Shri R.K. Pandaasstt. Year 2009-10

reassessment proceedings would have been barred by time when the assessment order, which was subject matter of appeal, was passed in the light of provisions of sub section (2] of section 150

MR. MAHESH KUMAR GUPTA,DELHI vs. ACIT, NEW DELHI

In the result, both the appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2003-04 Mahesh Kumar Gupta, Vs Acit, 47, Shardhanand Marg, Central Circle-25, Delhi. New Delhi. Pan: Aagpg8365G Assessment Year : 2003-04 Rukmani Gupta, Vs. Acit, 47, Shardhanand Marg, Central Circle-25, Delhi. New Delhi. Pan: Aaopg0280E (Appellant) (Respondent) Assessee By : Shri Niren Gupta, Ca Revenue By : Ms Rinku Singh, Sr. Dr Date Of Hearing : 05.03.2019 Date Of Pronouncement : 29.04.2019 Order Per R.K. Panda, Am: The Above Two Appeals Filed By The Respective Assessees Are Directed Against The Separate Orders Dated 3Rd July, 2014 Of The Cit(A)-1, New Delhi, Relating To Assessment Year 2003-04. Since Identical Grounds Have Been Raised By The Assessees In

150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment

SMT. RUKMANI GUPTA,DELHI vs. ACIT, NEW DELHI

In the result, both the appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2003-04 Mahesh Kumar Gupta, Vs Acit, 47, Shardhanand Marg, Central Circle-25, Delhi. New Delhi. Pan: Aagpg8365G Assessment Year : 2003-04 Rukmani Gupta, Vs. Acit, 47, Shardhanand Marg, Central Circle-25, Delhi. New Delhi. Pan: Aaopg0280E (Appellant) (Respondent) Assessee By : Shri Niren Gupta, Ca Revenue By : Ms Rinku Singh, Sr. Dr Date Of Hearing : 05.03.2019 Date Of Pronouncement : 29.04.2019 Order Per R.K. Panda, Am: The Above Two Appeals Filed By The Respective Assessees Are Directed Against The Separate Orders Dated 3Rd July, 2014 Of The Cit(A)-1, New Delhi, Relating To Assessment Year 2003-04. Since Identical Grounds Have Been Raised By The Assessees In

150. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment

SUNITA BHARDWAJ,NEW DELHI vs. ACIT CIRCLE 63(1), NEW DELHI

reassessment proceedings and notices were quashed.", "result": "Allowed", "sections": [ "147", "148", "143(3)", "68", "234A", "234B", "234C", "151", "150(1)", "150

M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result appeal of assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

Section 150, as amended with effect from 1-4-1989, does not enable the Authorities to reopen assessments, which have become final due to bar of limitation prior to 1-4-1989 and this position is applicable equally to reassessments

CHANDRA VIDYA INVESTMENT & FINANCE PVT. LTD.,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -28, DELHI, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132-A of the 1961 Act. However, the completed/unabated assessments can be reopened

CHANDRA VIDYA INVESTMENT & FINANCE PVT. LTD.,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -28, DELHI, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132-A of the 1961 Act. However, the completed/unabated assessments can be reopened

CHANDRA VIDYA INVESTMENT & FINANCE PVT. LTD.,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -28, DELHI, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132-A of the 1961 Act. However, the completed/unabated assessments can be reopened

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132-A of the 1961 Act. However, the completed/unabated assessments can be reopened

ALANKIT FOREX INDIA LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132-A of the 1961 Act. However, the completed/unabated assessments can be reopened