CAIRN UK HOLDING LTD.,AHMEDABAD vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result ground No. 5 of the appeal of the assessee is allowed

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

reassessment proceedings under section 147 / 148 of the Act based on the issue of an invalid notice under section 143(2) of the Act which is the primary requirement for initiation of any assessment proceedings;” Below Ground No. 3.11, the following grounds are added; Cairn U K Holdings Limited V DCIT ( International Taxation) New Delhi

ACIT, CIRCLE-19(2), NEW DELHI vs. P & R INFRAPROJECTS LTD, NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

section 147 of the Act and issued notice u/s 148. 3. The AO in this case received information from the Dy. Director of Income- tax (Investigation)-II, Chandigarh that a survey operation u/s 133A of the Act was conducted in the case of the assessee at various places. During the course of survey and post survey enquiries, it was observed

PR. COMMISSIONER OF INCOME TAX-1, DELHI vs. M/S DART INFRABUILD (P) LTD.

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

220 (Delhi): Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:17.11.2023 17:37:34 Signature Not Verified ITA 10/2022 Page 13 of 16 “12. The narration of facts as noted above by the court makes it clear that no notice under section 143(2) of the Act was issued to the assessee after December 16, 2010, the date on which

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

reassessment or recomputation, as the case may be, shall, after the exclusion of the period under sub-section (5) of the said section, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended to one year: Provided also that for the purposes of determining

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

reassessment or recomputation, as the case may be, shall, after the exclusion of the period under sub-section (5) of the said section, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended to one year: Provided also that for the purposes of determining

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

reassessment or recomputation, as the case may be, shall, after the exclusion of the period under sub-section (5) of the said section, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended to one year: Provided also that for the purposes of determining

BALLU SINGH,GURGAON vs. ITO WARD -65(5), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat

reassessment or computation of income u/s 147. As per section 148, it is mandatory that the Assessing Officer shall serve on the assessee a notice required him to furnish a return. The expression “Assessing Officer” used in the section 148 means ‘the Assessing Officer vested with the jurisdiction over the assessee as stipulated in the definition u/s 2

BALLU SINGH,GURGAON vs. ITO WARD -65(5), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat

reassessment or computation of income u/s 147. As per section 148, it is mandatory that the Assessing Officer shall serve on the assessee a notice required him to furnish a return. The expression “Assessing Officer” used in the section 148 means ‘the Assessing Officer vested with the jurisdiction over the assessee as stipulated in the definition u/s 2

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

reassess the income of the assessee in accordance with the provisions of section 153A. It is also a settled law that the satisfaction note itself must display the reasons or basis for the conclusion that the Assessing Officer of the searched person is satisfied that the seized documents belong to a person other than the searched person

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

reassess the income of the assessee in accordance with the provisions of section 153A. It is also a settled law that the satisfaction note itself must display the reasons or basis for the conclusion that the Assessing Officer of the searched person is satisfied that the seized documents belong to a person other than the searched person

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

reassess the income of the assessee in accordance with the provisions of section 153A. It is also a settled law that the satisfaction note itself must display the reasons or basis for the conclusion that the Assessing Officer of the searched person is satisfied that the seized documents belong to a person other than the searched person

POOJA GOEL,DELHI vs. INCOME TAX OFFICER, WARD 35(1), DELHI, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2018-19

220 (Delhi): "12. The narration of facts as noted above by the court makes it clear that no notice under section 143(2) of the Act was issued to the assessee after December 16, 2010, the date on which the assessee informed the Assessing Officer that the return originally filed should be treated as the return filed pursuant

VIJAY AGGARWAL,DELHI vs. ITO, WARD- 48(5), NEW DELHI

In the result, all the appeals of different assessees are partly allowed

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2010-11

reassessment notice, has to apply his mind and form an opinion. The mere appending of the expression ‘approved’ says nothing. It is not as if the CIT (A) has to record elaborate reasons for agreeing with the noting put up. At the same time, satisfaction has to be recorded of the given case which can be reflected in the briefest

GOVIND RAM MAKRANIA PROP. M/S LAXMI OIL & GINNING FACTORY,BHIWANI vs. DCIT, CENTRAL CIRCLE-1, GURGAON

In the result, the appeal of the assessee is allowed

220\n(Delhi) has held that even when the return of income was filed by the assessee\nat fag end of the proceedings, the AO should issue notice u/s 143(2) and any\ndelay in issuing notice u/s 143(2) of the Act would be fatal to the re-\nassessment proceedings.\n\n8. In view of the above facts

ASSISTANT COMMISSIONER OF INCOME-TAX , DELHI vs. LOGIC CONTROL PVT. LTD., DELHI

In the result, appeal of Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

220 (Delhi): “12. The narration of facts as noted above by the court makes it clear that no notice under section 143(2) of the Act was issued to the assessee after December 16, 2010, the date on which the assessee informed the Assessing Officer that the return originally filed should be treated as the return filed pursuant

RAJ SHEELA GROWTH FUND (P) LTD.,NEW DELHI vs. ITO, WARD- 21(1), NEW DELHI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L. P. Sahu

Reassessment order can be by a different officer)." 19. We would reiterate that sub-section (1) to Section 124 states that the Assessing Officer would have jurisdiction over the area in terms of any direction or order issued under sub-section (1) or sub-section (2) to Section 120 of the Act. Jurisdiction would depend upon the place where

DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD vs. MAHALAKSHMI LIGHT HOUSE, HAPUR

In the result, Cross Objection filed by the Assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Deputy Commissioner Of Vs. Mahalakshmi Light House, Income Tax 285, Avas Vikas Vihar, Room No. 201, First Floor, Hapur, Uttar Pradesh Cgo Complex, Hapur Chungi, Pan: Aatfm3627N Ghaziabad, Uttar Pradesh Appellant Respondent

220 (Delhi): "12. The narration of facts as noted above by the court makes it clear that no notice under section 143(2) of the Act was issued to the assessee after December 16, 2010, the date on which the assessee informed the Assessing Officer that the return originally filed should be treated as the return filed pursuant

M/S. HALCROW GROUP LTD.,NEW DELHI vs. ADIT, NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita No. 5163/Del/2010 : Asstt. Year : 2004-05

Section 292BB of the Act, which says that where the assessee appeared in any proceedings or cooperated in any enquiry relating to an assessment or reassessment it shall be deemed that any notice which was required to be served upon him has been duly served in time in accordance with the provisions of the Act and such assessee will