PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

reassessments without any fetters, if need be. [Para 20]” b. Hon’ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 has held that: “Once a search takes place under section 132, notice under section 153A

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

reassessments without any fetters, if need be. [Para 20]” b. Hon’ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 has held that: “Once a search takes place under section 132, notice under section 153A

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

reassessments without any fetters, if need be. [Para 20]” b. Hon’ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 has held that: “Once a search takes place under section 132, notice under section 153A

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

reassessments without any fetters, if need be. [Para 20]” b. Hon’ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 has held that: “Once a search takes place under section 132, notice under section 153A

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

reassessments without any fetters, if need be. [Para 20]” b. Hon’ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 has held that: “Once a search takes place under section 132, notice under section 153A

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

reassessments without any fetters, if need be. [Para 20]” b. Hon’ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 has held that: “Once a search takes place under section 132, notice under section 153A

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PRAKASH INDUSTRIES LTD., HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

reassessments without any fetters, if need be. [Para 20]” b. Hon’ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 has held that: “Once a search takes place under section 132, notice under section 153A

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PRAKASH INDUSTRIES LTD., HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

reassessments without any fetters, if need be. [Para 20]” b. Hon’ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 has held that: “Once a search takes place under section 132, notice under section 153A

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

reassessments without any fetters, if need be. [Para 20]” b. Hon’ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 has held that: “Once a search takes place under section 132, notice under section 153A

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

reassessments without any fetters, if need be. [Para 20]” b. Hon’ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 has held that: “Once a search takes place under section 132, notice under section 153A

ACIT, CC-30, NEW DELHI vs. AMARJYOTI VANIJYA PVT. LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

reassessment under Section 153C of the Act. 7. As per proviso to section 153C of the Act Provided that in case of such other person, the reference to the date of initiation of the search under section 132 or making of requisition under section 132A in the second proviso to sub-section (1) of section 153A

ACIT, CC-30, NEW DELHI vs. AMARJYOTI VANIJYA PVT. LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

reassessment under Section 153C of the Act. 7. As per proviso to section 153C of the Act Provided that in case of such other person, the reference to the date of initiation of the search under section 132 or making of requisition under section 132A in the second proviso to sub-section (1) of section 153A

ACIT. CENTRAL CIRCLE- 30, NEW DELHI vs. AMARJYOTI VANIJYA (P) LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

reassessment under Section 153C of the Act. 7. As per proviso to section 153C of the Act Provided that in case of such other person, the reference to the date of initiation of the search under section 132 or making of requisition under section 132A in the second proviso to sub-section (1) of section 153A

ACIT, NEW DELHI vs. SH. EMPIRE CASTING PVT. LTD., NEW DELHI

In the result, the appeal of the revenue and C

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

reassess total income, taking note of the undisclosed income, if any, unearthed the search. For this purpose, the fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A

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

153A or the assessment year referred to in clause (b) of\nsub-section (1) of section 153B, except with the prior approval of the\nJoint Commissioner.\"\nProvided that nothing contained in this section shall apply where the\nassessment or reassessment

DEPUTY COMMISSIONER , DELHI vs. RAVINDRA SINGH, GREATER NOIDA

In the result, the Appeals of the Revenue in I

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 2456/Del/2023 (A.Y 2011-12) I.T.A. No. 2457/Del/2023 (A.Y 2012-13) I.T.A. No. 2458/Del/2023 (A.Y 2013-14) I.T.A. No. 2459/Del/2023 (A.Y 2014-15)

reassess the total As per the provisions of Section 1534, in case of a search under Section 132 or income' in respect of each assessment year falling within six assessment years. However, it is required to be noted that as per the second proviso to Section 153A

DEPUTY COMMISSIONER, DELHI vs. RAVINDRA SINGH, GREATER NOIDA

In the result, the Appeals of the Revenue in I

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 2456/Del/2023 (A.Y 2011-12) I.T.A. No. 2457/Del/2023 (A.Y 2012-13) I.T.A. No. 2458/Del/2023 (A.Y 2013-14) I.T.A. No. 2459/Del/2023 (A.Y 2014-15)

reassess the total As per the provisions of Section 1534, in case of a search under Section 132 or income' in respect of each assessment year falling within six assessment years. However, it is required to be noted that as per the second proviso to Section 153A

DEPUTY COMMISSIONER, DELHI vs. RAVINDRA SINGH, GREATER NOIDA

In the result, the Appeals of the Revenue in I

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 2456/Del/2023 (A.Y 2011-12) I.T.A. No. 2457/Del/2023 (A.Y 2012-13) I.T.A. No. 2458/Del/2023 (A.Y 2013-14) I.T.A. No. 2459/Del/2023 (A.Y 2014-15)

reassess the total As per the provisions of Section 1534, in case of a search under Section 132 or income' in respect of each assessment year falling within six assessment years. However, it is required to be noted that as per the second proviso to Section 153A