COMMISSIONER OF INCOME TAX vs. PAWAN GUPTA

The appeals are dismissed

13. Another submission made by her was that a notice under section 143 (2) read with section 158 BC (b) does not entail any jurisdictional aspect inasmuch as jurisdiction to proceed already stands bestowed on the assessing officer by virtue of the provisions of section 158BA. From this, she concluded that the requirement of a notice under section 143 (2

RAJAN GUPTA vs. COMMISSIONER OF INCOME TAX

The appeal is allowed as aforesaid

reassessment, which may be pending before an income-tax authority on the date on which an application under sub-section (1) of section 245C is made. xxxxx xxxxx xxxxx xxxxx‖ 11. Section 245C provides that an assessee may, at any stage of a ―case‖ relating to him, make an application in such form and in such manner

MR. SANJIV NARAYAN,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

2(24)(iv) of the I.T. Act, 1961). 6. Before Ld. CIT (A) the appellant raised objections against validity of assumption of jurisdiction to reassess u/s 147 of the Act, besides challenging the addition on merits. Ld. CIT (A), however, vide order dated 29th September, 2011 did not found any merit in both the contentions raised by the Appellant

MR. KRISHNA KUMAR PANT,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

2(24)(iv) of the I.T. Act, 1961). 6. Before Ld. CIT (A) the appellant raised objections against validity of assumption of jurisdiction to reassess u/s 147 of the Act, besides challenging the addition on merits. Ld. CIT (A), however, vide order dated 29th September, 2011 did not found any merit in both the contentions raised by the Appellant

MR. J.S. GUJRAL,GURGAON vs. DCIT, NEW DELHI

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

2(24)(iv) of the I.T. Act, 1961). 6. Before Ld. CIT (A) the appellant raised objections against validity of assumption of jurisdiction to reassess u/s 147 of the Act, besides challenging the addition on merits. Ld. CIT (A), however, vide order dated 29th September, 2011 did not found any merit in both the contentions raised by the Appellant

MR. RANJEET SINGH,GURGAON vs. DCIT, NEW DELHI

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

2(24)(iv) of the I.T. Act, 1961). 6. Before Ld. CIT (A) the appellant raised objections against validity of assumption of jurisdiction to reassess u/s 147 of the Act, besides challenging the addition on merits. Ld. CIT (A), however, vide order dated 29th September, 2011 did not found any merit in both the contentions raised by the Appellant

COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION- 2, NEW DELHI vs. HYUNDAI ROTEM COMPANY

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

13) Upon receipt of the directions issued under sub-section (5), the Assessing Officer shall, in conformity with the directions, complete, notwithstanding anything to the contrary contained in Section 153 or Section 153-B, the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

reassess under section 14 7 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 beginning on or before the 1st day of April, 2001." Q 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

reassess under section 14 7 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 beginning on or before the 1st day of April, 2001." Q 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise

COMMISSIONER OF INCOME TAX DELHI IV vs. ICRA LTD.

The appeals stand disposed of as above

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 beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

MAXPAK INVESTMENT LTD. vs. COMMISSIONER OF INCOME TAX

The appeals stand disposed of as above

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 beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

COMMISSIONER OF INCOME TAX DELHI IV vs. ICRA LTD.

The appeals stand disposed of as above

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 beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

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 beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

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 beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

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 beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

EICHER LTD. vs. COMMISSIONR OF INCOME TAX

The appeals stand disposed of as above

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 beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

THE COMMISSIONER OF INCOME TAX vs. HCL PEROT SYSTMES LTD.

The appeals stand disposed of as above

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 beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after

CHEMINVEST LTD. vs. COMMISSIONER OF INCOME TAX

The appeals stand disposed of as above

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 beginning on or before the 1st day of April, 2001.” 9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after