THE COMMISSIONER OF INCOME TAX vs. M.S.AGGARWAL

Section 139(1) of the Act, every person who is assessable under the Act, must file a return declaring his or her total income during the previous year on or before the due date, for assessment under Section 143 of the Act. Hence, the ―disclosure of income‖ is the disclosure of the total income in a valid return under Section

DR SHRIDHAR RA vs. AHEB LIMBIKAI DCIT CC-17, DELHIVS.M/S AKG CONSULTANT PVT. LTD., LUCKNOW

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shukla

reassess the total income in respect of each assessment year falling within such six assessment years. Further, Explanation-1 to section 153A(1) with effect from 01.04.2017 states as under: "Explanation 1. —For the purposes of this sub-section, the expression "relevant assessment yeah' shall mean an assessment year preceding the assessment year relevant to the previous year in which

DR. SHRIDHAR RA vs. AHEB LIMBIKAI DCIT CENTRAL CIRCLE 17 , DELHIVS.MS. NAMITA GUPTA, LUCKNOW

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shukla

reassess the total income in respect of each assessment year falling within such six assessment years. Further, Explanation-1 to section 153A(1) with effect from 01.04.2017 states as under: "Explanation 1. —For the purposes of this sub-section, the expression "relevant assessment yeah' shall mean an assessment year preceding the assessment year relevant to the previous year in which

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

reassessment proceedings, the assessee was unable to satisfactorily explain the correctness of the entries in question. The share applicants appeared to be not in existence and did not answer summons issued under Section 131 of the Act. Furthermore, given that the findings are concurrent by three lower authorities and relate to questions of fact, this Court is of the opinion

DR. SHRIDHAR RA vs. AHEB LIMBIKAI DCIT CENTRAL CIRCLE 17, DELHIVS.MS. NAMITA GUPTA, LUCKNOW

reassess the total income of six\n assessment years immediately preceding the\n assessment year relevant to the previous year\nin which such search is conducted or requisition\nis made:\nor\nProvided that the Assessing Officer shall assess or\nreassess the total income in respect of each assessment\nyear falling within such six assessment years.\nFurther, Explanation-1 to section

DR. SHRIDHAR RA vs. AHEB LIMBIKAI DCIT CENTRAL CIRCLE-17 DELHI, DELHIVS.M/S AKG CONSULTANT PVT. LTD., LUCKNOW

reassess the total income of six\n assessment years immediately preceding the\n assessment year relevant to the previous year\nin which such search is conducted or requisition\nis made:\nor\nProvided that the Assessing Officer shall assess or\nreassess the total income in respect of each assessment\nyear falling within such six assessment years.\nFurther, Explanation-1 to section

DR. SHRIDHAR RA vs. AHEB LIMBIKAI DCIT CENTRAL CIRCLE 17 , DELHIVS.ASHWANI KUMAR GUPTA (HUF), KANPUR

reassess the total income of six\n assessment years immediately preceding the\n assessment year relevant to the previous year\nin which such search is conducted or requisition\nis made:\nor\nProvided that the Assessing Officer shall assess or\nreassess the total income in respect of each assessment\nyear falling within such six assessment years.\nFurther, Explanation-1 to section

DR. SHIRDHAR RA vs. AHEB LIMBIKAI DCIT CENTRAL CIRCLE 17 , DELHIVS.M/S AKG CONSULTANT PVT. LTD., LUCKNOW

reassess the total income of six\n assessment years immediately preceding the\n assessment year relevant to the previous year\nin which such search is conducted or requisition\nis made:\nor\nProvided that the Assessing Officer shall assess or\nreassess the total income in respect of each assessment\nyear falling within such six assessment years.\nFurther, Explanation-1 to section

ACIT, NEW DELHI vs. M/S SPLENDOR LANDBASE LTD.,, NEW DELHI

In the result, the Appeal filed by the Revenue stand dismissed

Bench: Shri H.S. Sidhu & Shri O.P. Kanti.T.A. No.2461/Del/2016 A.Y. : 2010-11 Assistant Commissioner M/S Splendor Landbase Of Income, Central Vs. Limited, Circle-3, F-38/2, Splendor House, New Delhi Okhla Industrial Area, Phase-Ii, New Delhi (Pan: Aaeca3986E) (Appellant) (Respondent) & C.O. No. 215/Del/2016 In I.T.A. No. 2461/Del/2016 A.Y. : 2010-11 M/S Splendor Landbase Assistant Commissioner Limited, Vs. Of Income, Central Circle- F-38/2, Splendor House, 3, Okhla Industrial Area, New Delhi Phase-Ii, New Delhi (Pan: Aaeca3986E) (Appellant) (Respondent)

reassessment was in consequence of return filed in response to notice u/s 153A, which statutorily being a return u/s 139(1) provisions of s. 80 of the Act do not apply and the assessee is eligible to carry forward of the loss. I do not agree with the contentions of the appellant since sub-section (3) of s. 139 very

THE COMMISSIONER OF INCOME TAX XIII vs. RADHEY SHYAM BANSAL

158B required to be issued within a reasonable time and there was delay rendering the whole proceeding vulnerable in law. The tribunal took note of the fact that the block assessment of Manoj Aggarwal was completed on 29.8.2002 but the notice to the respondent-assessee under Section 158BD was issued only on 22.3.2004, i.e., after 19 months later. The tribunal

THE COMMISSIONER OF INCOME TAX XV vs. M/S. NITI WADHAWAN

reassessment' in section 132B shall be construed as references to 'block assessment'. 158BD. Undisclosed income of any other person. Where the assessing officer is satisfied that any undisclosed income belongs to any person, other than the person with respect to whom search was made under section 132 or whose books of account or other documents or any assets were requisitioned

NITI WADHAWAN vs. DCIT, CENTRAL CIRCLE-10

reassessment' in section 132B shall be construed as references to 'block assessment'. 158BD. Undisclosed income of any other person. Where the assessing officer is satisfied that any undisclosed income belongs to any person, other than the person with respect to whom search was made under section 132 or whose books of account or other documents or any assets were requisitioned

COMMISSIONER OF INCOME TAX vs. SANGEETA MISHRA

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

section 158B(b) has enlarged the meaning of the term "undisclosed income" by including therein "any expenses, deduction or allowance claimed under this Act, which is found to be false". However, this cannot be construed to mean that whatever has been left out in a regular assessment can be reassessed

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

reassess the total income of those assessment years on the basis of incriminating material found as a result of the search and any other material or information provided in the returns. Page 43 of 63 ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017

M/S JINDAL PHOTO LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

reassess the total income of those assessment years on the basis of incriminating material found as a result of the search and any other material or information provided in the returns. Page 43 of 63 ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

reassess the total income of\nthose assessment years on the basis of incriminating material found as a\nresult of the search and any other material or information provided in\nthe returns.\n57. The Special Bench, Hyd emphasized that the assessee has to\nprovide information in the Return for consideration. In the instant\ncase, the exemption of sales tax subsidy

JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, CC- 30, NEW DELHI

reassess the total income of\nthose assessment years on the basis of incriminating material found as a\nresult of the search and any other material or information provided in\nthe returns.\n\n57. The Special Bench, Hyd emphasized that the assessee has to\nprovide information in the Return for consideration. In the instant\ncase, the exemption of sales tax subsidy

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

reassess the total income of\nthose assessment years on the basis of incriminating material found as a\nresult of the search and any other material or information provided in\nthe returns.\n\n57. The Special Bench, Hyd emphasized that the assessee has to\nprovide information in the Return for consideration. In the instant\ncase, the exemption of sales tax subsidy