O.P.YADAV,NEW DELHI vs. DCIT, CENTRAL CIRC LE-15, NEW DELHI

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

Bench: Shri H.S. Sidhu & Shri O.P. Kant

152 are substantially different from the provisions as they stood prior to such substitution. Under the old provisions of s. 147, separate cls. (a) and (b) laid down the circumstances under which income escaping assessment for the past assessment years could be assessed or reassessed. To confer jurisdiction under s. 147(a) two conditions were required to be satisfied firstly

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- NOIDA, INTERNATIONAL TAXATION, NOIDA

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

Bench: Smt Diva Singh & Shri Prashant Maharishi

Section PB-II Reference AO M.B.Shin 133A 660 p.21 YashovardhanVerma 133A 665 H.C.Moon 133A 671 Jae Gyu Cho 133A 677 Woody Nam 133A 680 p.20,22,24,29,33 H.D.Rew 133A 693 H.D.Rew 131 696 p.21,39 Soonkwang 131 699 JAE Hyun Lee 131 701 Mong Nam Jung 131 704 p.36,41 BeomSeok Kang 131 707 Umesh Kumar Dhal

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

Bench: Smt Diva Singh & Shri Prashant Maharishi

Section PB-II Reference AO M.B.Shin 133A 660 p.21 YashovardhanVerma 133A 665 H.C.Moon 133A 671 Jae Gyu Cho 133A 677 Woody Nam 133A 680 p.20,22,24,29,33 H.D.Rew 133A 693 H.D.Rew 131 696 p.21,39 Soonkwang 131 699 JAE Hyun Lee 131 701 Mong Nam Jung 131 704 p.36,41 BeomSeok Kang 131 707 Umesh Kumar Dhal

M/S. LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT (INTERNATIONAL TAXATION), NOIDA

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

Bench: Smt Diva Singh & Shri Prashant Maharishi

Section PB-II Reference AO M.B.Shin 133A 660 p.21 YashovardhanVerma 133A 665 H.C.Moon 133A 671 Jae Gyu Cho 133A 677 Woody Nam 133A 680 p.20,22,24,29,33 H.D.Rew 133A 693 H.D.Rew 131 696 p.21,39 Soonkwang 131 699 JAE Hyun Lee 131 701 Mong Nam Jung 131 704 p.36,41 BeomSeok Kang 131 707 Umesh Kumar Dhal

LASCO CHEMIE PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD-15(2), NEW DELHI, DELHI

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

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlasco Chemie Private Vs. Income Tax Officer, Limited, Ward-15(2), Delhi 10489 Kalptaru, Sadar Thana Road Motia Khan, New Delhi 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcl 3502 E Appellant .. Respondent

section 151 of the Act and for this reason, too, the present proceedings are illegal and bad in law. Re (j): Reassessment proceedings were completed in gross violation of principles of natural justice. P a g e | 20 Lasco Chemie (P) Ltd. (AY 2012-13) 40. Without prejudice, it is respectfully submitted that the assessment order has been passed

CAIRN UK HOLDING LTD.,AHMEDABAD vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result ground No. 5 of the appeal of the assessee is allowed

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

reassessment proceedings under section 147 / 148 of the Act based on the issue of an invalid notice under section 143(2) of the Act which is the primary requirement for initiation of any assessment proceedings;” Below Ground No. 3.11, the following grounds are added; Cairn U K Holdings Limited V DCIT ( International Taxation) New Delhi

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

reassessment or recomputation, as the case may be, shall, after the exclusion of the period under sub-section (5) of the said section, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended to one year: Provided also that for the purposes of determining

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

reassessment or recomputation, as the case may be, shall, after the exclusion of the period under sub-section (5) of the said section, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended to one year: Provided also that for the purposes of determining

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

reassessment or recomputation, as the case may be, shall, after the exclusion of the period under sub-section (5) of the said section, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended to one year: Provided also that for the purposes of determining

GOLDEN JOB FINDER P.LTD,NEW DELHI vs. ITO, WARD-11(4), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Shri K.N. Chary

Section had not been discharged. 3. That the order dated 02-01-2018 passed u/s 250 of the Act by the Learned Commissioner of Income-Tax (Appeals) -35 New Delhi is against law and facts on the file in as much as he was not justified to uphold the action of the Learned Income Tax Officer, Ward

DCIT, NEW DELHI vs. M/S. DSL SOFTWARE LTD., NEW DELHI

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

Bench: : Shri Amit Shukla & Shri L.P. Sahu

reassessment made by the AO being bad in law ab initio. As a result, the appeal of the Revenue deserves to be dismissed on this score only. Since, we have supported the quashing of re-assessment proceedings being invalid, we need not to enter into other grounds of Revenue’s appeal as well as the ground of assessee’s cross

DCIT, NEW DELHI vs. M/S. DSL SOFTWARE LTD., NEW DELHI

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

Bench: : Shri Amit Shukla & Shri L.P. Sahu

reassessment made by the AO being bad in law ab initio. As a result, the appeal of the Revenue deserves to be dismissed on this score only. Since, we have supported the quashing of re-assessment proceedings being invalid, we need not to enter into other grounds of Revenue’s appeal as well as the ground of assessee’s cross

ACIT, NEW DELHI vs. M/S. DSL SOFTWARE LTD., NEW DELHI

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

Bench: : Shri Amit Shukla & Shri L.P. Sahu

reassessment made by the AO being bad in law ab initio. As a result, the appeal of the Revenue deserves to be dismissed on this score only. Since, we have supported the quashing of re-assessment proceedings being invalid, we need not to enter into other grounds of Revenue’s appeal as well as the ground of assessee’s cross

ITO, WARD- 2(2), NEW DELHI vs. ALMAK FINANCE PVT. LTD., NEW DELHI

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

152 (Del) “9. Sec. 120 provides for jurisdiction conferred on the IT authorities to exercise the powers and perform the functions conferred by the Act. The jurisdiction between different authorities can be divided by reference to (i) territorial area, (ii) person or persons, (iii) income and classes of income, and (iv) cases or classes of cases

FATEH CHAND CHARITABLE TRUST,MUZAFFARNAGAR vs. ADDL. CIT, MEERUT

In the result, the Appeal of the assessee is dismissed

Bench: Shri H.S. Sidhu

reassessment proceedings under this section merely by showing that other income which had been assessed originally was at too high a figure except in cases under section 152

THE COMMISSIONER OF INCOME TAX-V vs. ORIENT CRAFT LTD

152 are substantially different from the provisions as they stood prior to such substitution. Under the old provisions of section 147, separate clauses (a) and (b) laid down the circumstances under which income escaping assessment for the past assessment years could be assessed or reassessed

SMT. RAJ BALA,DELHI vs. ITO, NEW DELHI

In the result, all the four appeals filed by the respective assessees are allowed

Bench: Shri R.K. Panda & Shri Amit Shukla

section 152(2) of the Act. He submitted that since the pre-148 return and post 148 return amount remained the same which is the only basis for reopening, no further notice u/s 143(2) should have been issued after post 148 return since nothing survives to scrutinize as far as limited and restricted scope of reopening proceedings are concerned

JOGINDER DAHIYA,DELHI vs. DCIT, NEW DELHI

In the result, all the four appeals filed by the respective assessees are allowed

Bench: Shri R.K. Panda & Shri Amit Shukla

section 152(2) of the Act. He submitted that since the pre-148 return and post 148 return amount remained the same which is the only basis for reopening, no further notice u/s 143(2) should have been issued after post 148 return since nothing survives to scrutinize as far as limited and restricted scope of reopening proceedings are concerned