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. PARKASH INDUSTRIES LTD, HISAR

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

153A of the Act. The meaning of the word pending can be inferred from section 245A of the Act.As per explanation (iiia) to section 245A of the Act“a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1

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

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

153A of the Act. The meaning of the word pending can be inferred from section 245A of the Act.As per explanation (iiia) to section 245A of the Act“a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1

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

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

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

153A of the Act. The meaning of the word pending can be inferred from section 245A of the Act.As per explanation (iiia) to section 245A of the Act“a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1

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

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

153A of the Act. The meaning of the word pending can be inferred from section 245A of the Act.As per explanation (iiia) to section 245A of the Act“a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1

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

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

153A of the Act. The meaning of the word pending can be inferred from section 245A of the Act.As per explanation (iiia) to section 245A of the Act“a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1

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

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

153A of the Act. The meaning of the word pending can be inferred from section 245A of the Act.As per explanation (iiia) to section 245A of the Act“a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1

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

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

153A of the Act. The meaning of the word pending can be inferred from section 245A of the Act.As per explanation (iiia) to section 245A of the Act“a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1

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

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

153A of the Act. The meaning of the word pending can be inferred from section 245A of the Act.As per explanation (iiia) to section 245A of the Act“a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1

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

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

153A of the Act. The meaning of the word pending can be inferred from section 245A of the Act.As per explanation (iiia) to section 245A of the Act“a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1

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

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

153A of the Act. The meaning of the word pending can be inferred from section 245A of the Act.As per explanation (iiia) to section 245A of the Act“a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1

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

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

153A of the Act. The meaning of the word pending can be inferred from section 245A of the Act.As per explanation (iiia) to section 245A of the Act“a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1

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

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

153A or the assessment year referred to in clause (b) of sub-section (1) of section 1538, except with the prior approval of the Joint Commissioner: Provided that nothing contained in this section shall apply where the assessment or reassessment

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B, except with the prior approval of the Joint Commissioner: Provided that nothing contained in this section shall apply where the assessment or reassessment

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B, except with the prior approval of the Joint Commissioner: Provided that nothing contained in this section shall apply where the assessment or reassessment