DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs. GE PACKAGED POWER INC

reassessment. The payers were obliged to determine whether the assessees were liable to tax under Section 195(1), and to what

DDIT, NEW DELHI vs. M/S SCORPION COURAGEOUS LTD.,, NEW DELHI

In the result, the Cross Objection of the assessee is partly allowed

reassessment. The payers were obliged to determine whether the assessees were liable to tax under Section 195(1), and to what

ROLLS ROYCE MILITARY AERO ENGINES LTD vs. DDIT INTL. TAXATION CIRCLE-2 (1),

In the result all the five appeals of the assessee are partly allowed

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

reassessment. The payers were obliged to determine whether the assessees were liable to tax under Section 195(1), and to what

ROLLS ROYCE MILITARY AERO ENGINES LTD vs. DDIT INT. TAXATION CIRCLE 2 (1),

In the result all the five appeals of the assessee are partly allowed

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

reassessment. The payers were obliged to determine whether the assessees were liable to tax under Section 195(1), and to what

ADIT, NEW DELHI vs. M/S. PARPOOL LTD., NEW DELHI

In the result, solitary ground of appeal of the revenue is dismissed

Bench: Shri H S Sidhu & Shri Prashant Maharishi

reassessment. The payers were obliged to determine whether the assessees were liable to tax under Section 195(1), and to what

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

reassessment, tax shall be calculated on the aggregate of the total income as assessed in the earlier proceeding for assessment under section 143 or section 144 or section 147 and the income disclosed in the application as if such aggregate were the total income. FORM NO. 34B [See rules 44C and 44CA] Form of application for settlement of case under

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

reassessment, tax shall be calculated on the aggregate of the total income as assessed in the earlier proceeding for assessment under section 143 or section 144 or section 147 and the income disclosed in the application as if such aggregate were the total income. FORM NO. 34B [See rules 44C and 44CA] Form of application for settlement of case under

(Now known as Sony India Limited)

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154 for any assessment year the proceedings of which have been completed before the 1st day of October, 2009. (3) Where during the course of any proceeding for the assessment of income

DIT-I, INTERNATIONAL TAXATION vs. ALCATEL LUCENT USA, INC

The appeals are allowed

reassessment notices under Section 148 were also issued to the other assessee concerned in the present appeals, i.e. Alcatel Lucent World Services INC. for the very same assessment years; in addition, for the assessment year 2008-09, a notice under Section 142 (1) was also 2013:DHC:5710-DB ITA Nos.327-330 & 336-340/2012 Page 4 of 33 issued

M/S. HAMIR REAL ESTATE PVT. LTD.,DELHI vs. ITO (TDS), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri G. D. Agrawal & Shri Amit Shukla

1), (1A), (1B) and (2) shall not apply to the following classes of assessments, reassessments and recomputations which may, subject to the provisions of sub-section (2A), be completed at any time-- 16 I.T.A. No.5799/DEL/2015 (ii) where the assessment, reassessment or recomputation is made on the assessee or any person in consequence of or to give effect to any finding

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

reassessment shall be passed\nby an Assessing Officer below the rank of Joint Commissioner\nin respect of each assessment year referred to in clause (b) of\nsub-section (1) of section 153A, or the assessment year\nreferred to in clause (b) of sub-section (1) of section 153B,\nexcept with the prior approval of the Joint Commissioner.”\n8. As argued

M/S BG EXPLORATION & PRODUCTION INDIA LTD.,MUMBAI vs. ITO (TDS), DEHRADUN

In the result, all the appeals filed by the assessee are partly allowed

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kamble

1 A), (IB) and (2) shall not apply to the following classes of assessments, reassessments and recomputations which may, subject to the provisions of sub-section (2A), be completed at any time— . . . (ii') where the assessment, reassessment or recomputation is made on the assessee or any person in consequence of or to give effect to any finding or direction contained

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

195 ITR 539 (Ori), Choithram Begraj Lalvaney Vs CIT 197 ITR 302 (Bom). Thus, the impugned satisfaction note is illegal ab initio and the consequent all assessment orders in appeal need to be quashed. No such addition u/s 69A of the Act is permissible 8. Further, no addition u/s 69A of the Act could be made as the said section

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

195 ITR 539 (Ori), Choithram Begraj Lalvaney Vs CIT 197 ITR 302 (Bom). Thus, the impugned satisfaction note is illegal ab initio and the consequent all assessment orders in appeal need to be quashed. No such addition u/s 69A of the Act is permissible 8. Further, no addition u/s 69A of the Act could be made as the said section

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

195 ITR 539 (Ori), Choithram Begraj Lalvaney Vs CIT 197 ITR 302 (Bom). Thus, the impugned satisfaction note is illegal ab initio and the consequent all assessment orders in appeal need to be quashed. No such addition u/s 69A of the Act is permissible 8. Further, no addition u/s 69A of the Act could be made as the said section

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

195 ITR 539 (Ori), Choithram Begraj Lalvaney Vs CIT 197 ITR 302 (Bom). Thus, the impugned satisfaction note is illegal ab initio and the consequent all assessment orders in appeal need to be quashed. No such addition u/s 69A of the Act is permissible 8. Further, no addition u/s 69A of the Act could be made as the said section

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

195 ITR 539 (Ori), Choithram Begraj Lalvaney Vs CIT 197 ITR 302 (Bom). Thus, the impugned satisfaction note is illegal ab initio and the consequent all assessment orders in appeal need to be quashed. No such addition u/s 69A of the Act is permissible 8. Further, no addition u/s 69A of the Act could be made as the said section

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

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

195 ITR 539 (Ori), Choithram Begraj Lalvaney Vs CIT 197 ITR 302 (Bom). Thus, the impugned satisfaction note is illegal ab initio and the consequent all assessment orders in appeal need to be quashed. No such addition u/s 69A of the Act is permissible 8. Further, no addition u/s 69A of the Act could be made as the said section