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34 results for “reassessment”+ Section 245Cclear

Sorted by relevance

Mumbai45 Hyderabad43 Delhi34 Chennai20 Allahabad16 Pune11 Indore10 Cochin7 Visakhapatnam5 Jaipur5 Bangalore4 Kolkata4 Chandigarh4 SC3 Ahmedabad1 Lucknow1 Surat1 Karnataka1

Key Topics

Addition to Income28 Section 153C27 Section 13221 Section 26319 Search & Seizure18 Section 14816 Section 143(3)15 Section 15414 Section 15312 Section 153A

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

In the result, the appeals of the assessee are allowed

ITA 1253/DEL/2021[2014-15]Status: DisposedITAT Delhi06 Feb 2024AY 2014-15

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

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR

Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

Showing 1–20 of 34 · Page 1 of 2

11

Bogus Purchases8

Limitation/Time-bar7

245C 48.1 The provisions contained in sub-section (3) of section 234B of the Income-tax Act, before its amendment by the Act, provided that where the total income is increased on reassessment

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

In the result, the appeals of the assessee are allowed

ITA 1254/DEL/2021[2015-16]Status: DisposedITAT Delhi06 Feb 2024AY 2015-16

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

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR

Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

245C 48.1 The provisions contained in sub-section (3) of section 234B of the Income-tax Act, before its amendment by the Act, provided that where the total income is increased on reassessment

RAJAN GUPTA vs. COMMISSIONER OF INCOME TAX

The appeal is allowed as aforesaid

ITA/884/2009HC Delhi05 Jul 2010

For Appellant: Mr M.P. Rastogi with Mr R. Kumar and Mr K.N. AhujaFor Respondent: Ms Prem Lata Bansal

Section 143(2)Section 158BSection 245CSection 245D(1)Section 260A

reassessment, which may be pending before an income-tax authority on the date on which an application under sub-section (1) of section 245C

M/S RADIC KHAITAN LTD.,,DELHI vs. DCIT, NEW DELHI

In the result, the appeal filed by the assessee in ITA No

ITA 4355/DEL/2015[2005-06]Status: DisposedITAT Delhi11 Apr 2019AY 2005-06

Bench: Shri N.K. Billaiya & Shri K.N. Chary[Assessment Year: 2005-06]

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt. Sulekha Verma, CIT(DR)

Section 132Section 153ASection 245Section 245D(4)

reassessment, which may be pending before an income tax authority on the date on which an application under sub‐section (1) of Section 245C

CIT vs. ANIL KUMAR BHATIA

ITA/1626/2010HC Delhi07 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 132Section 153ASection 260A

245C is rejected by it or is not allowed to be proceeded with by it, the period commencing on the date on which such application is made and ending with the date on which the order under sub- section (1) of section 245D is received by the Commissioner under sub-section (2) of that section, shall be excluded. If, after

CIT vs. ANIL KUMAR BHATIA

ITA - 1626 / 2010HC Delhi07 Aug 2012

Section 132Section 153ASection 260A

245C is rejected by it or is not allowed to be proceeded with by it, the period commencing on the date on which such application is made and ending with the date on which the order under sub- section (1) of section 245D is received by the Commissioner under sub-section (2) of that section, shall be excluded. If, after

DCIT CENTRAL CIRCLE-14, NEW DELHI vs. SH. VIJAY KUMAR SONI, NEW DELHI

The appeal of the Revenue is dismissed as infructuous

ITA 2144/DEL/2023[2017-18]Status: DisposedITAT Delhi06 Sept 2024AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Sudhir Kumarita No. 1883/Del/2023 : Asstt. Year : 2017-18 Bijay Kumar Soni, Vs Dcit, C/O Anil Jain Dd & Co., Central Circle-14, 611, Surya Kiran Building, 19, New Delhi-110055 K. G. Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aolps5917H Ita No. 2144/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Bijay Kumar Soni, Central Circle-14, 61/14, Block No. 61, Ram Jas, New Delhi-110055 Karol Bagh, New Delhi-110005 (Appellant) (Respondent) Pan No. Aolps5917H Assessee By : Sh. Anil Jain, Ca Revenue By : Ms. Monika Dhami, Cit-Dr Date Of Hearing: 01.08.2023 Date Of Pronouncement: 06.09.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Anil Jain, CAFor Respondent: Ms. Monika Dhami, CIT-DR

Section 139Section 143Section 143(3)Section 144Section 147Section 148Section 153CSection 254Section 263Section 264

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under sub-section (2) of that section; or (viii) the period commencing from the date on which an application is made before the Authority for Advance Rulings 55[or before the Board for Advance Rulings

BIJAY KUMAR SONI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-14, NEW DELHI

The appeal of the Revenue is dismissed as infructuous

ITA 1883/DEL/2023[2017-18]Status: DisposedITAT Delhi06 Sept 2024AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Sudhir Kumarita No. 1883/Del/2023 : Asstt. Year : 2017-18 Bijay Kumar Soni, Vs Dcit, C/O Anil Jain Dd & Co., Central Circle-14, 611, Surya Kiran Building, 19, New Delhi-110055 K. G. Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aolps5917H Ita No. 2144/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Bijay Kumar Soni, Central Circle-14, 61/14, Block No. 61, Ram Jas, New Delhi-110055 Karol Bagh, New Delhi-110005 (Appellant) (Respondent) Pan No. Aolps5917H Assessee By : Sh. Anil Jain, Ca Revenue By : Ms. Monika Dhami, Cit-Dr Date Of Hearing: 01.08.2023 Date Of Pronouncement: 06.09.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Anil Jain, CAFor Respondent: Ms. Monika Dhami, CIT-DR

Section 139Section 143Section 143(3)Section 144Section 147Section 148Section 153CSection 254Section 263Section 264

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under sub-section (2) of that section; or (viii) the period commencing from the date on which an application is made before the Authority for Advance Rulings 55[or before the Board for Advance Rulings

PROVIDENT INV. & INDUSTRIES (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

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

ITA 1003/DEL/2015[2008-09]Status: DisposedITAT Delhi17 May 2017AY 2008-09

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiprovident Inv & Industries P Ltd, Vs. Ito, Ward-14(2), 4Th Floor, Ito, A-49, Mohan Cooperative Industrial Estate, Mathura Road, New Delhi Cr Building, New Delhi Pan:Aabcj4816P (Appellant) (Respondent)

For Appellant: Sh. Venugopal Nair, CAFor Respondent: Sh. FR Meena, Sr. DR

Section 142Section 144Section 69

reassessment, relating to any assessment year, which stands revived under sub-section (2) of section 153A, shall be made within one year from the end of the month of such revival or within the period specified in this section or sub-section (1) of section 153B, whichever is later. Explanation 1. —In computing the period of limitation for the purposes

ADDL. CIT, NEW DELHI vs. M/S. IRCON INTERNATIONAL LTD., NEW DELHI

In the result, the appeal of the Revenue is accordingly dismissed

ITA 3768/DEL/2017[2009-10]Status: DisposedITAT Delhi22 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing]

Section 143(3)Section 148

reassessment proceedings should be initiated in the pre-amended section. The conditions precedent for initiation of action under s. 147(a) or 147(b) of the pre-amended situation, is highlighted above. The amendment provisions are contextually different and the cumulative conditions spelt out in cl. (a) or (b) of s. 147 prior to its amendment, are not present

DCIT, CENTRAL CIRCLE- 18, NEW DELHI vs. NKG INFRASTRUCTURE LTD., NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 7103/DEL/2017[2013-14]Status: DisposedITAT Delhi11 Mar 2022AY 2013-14

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 7101/Del/2017 : Asstt. Year : 2011-12 Ita No. 7102/Del/2017 : Asstt. Year : 2012-13 Ita No. 7103/Del/2017 : Asstt. Year : 2013-14 Dcit, Vs Nkg Infrastructure Ltd., Central Circle-18, 6, Todermal Lane, Ground Floor, New Delhi Near Bengali Market, New Delhi (Appellant) (Respondent) Pan No. Aaccn1659D Assessee By : Sh. Akshit Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Ms. Sarita Kumari, Cit Dr Date Of Hearing: 08.02.2022 Date Of Pronouncement: 11.03.2022

For Appellant: Sh. Akshit Jain, CA &For Respondent: Ms. Sarita Kumari, CIT DR

Section 132Section 153ASection 245CSection 245C(1)Section 245DSection 245H

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under subsection (2) of that section; or xxx xxx xxx ITA Nos. 7101, 7102 & 7103/Del/2017 13 NKG Infrastructure Ltd. xxx xxx xxx shall be excluded: Provided that where immediately after the exclusion of the aforesaid

DCIT, CENTRAL CIRCLE- 18, NEW DELHI vs. NKG INFRASTRUCTURE LTD., NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 7101/DEL/2017[2011-12]Status: DisposedITAT Delhi11 Mar 2022AY 2011-12

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 7101/Del/2017 : Asstt. Year : 2011-12 Ita No. 7102/Del/2017 : Asstt. Year : 2012-13 Ita No. 7103/Del/2017 : Asstt. Year : 2013-14 Dcit, Vs Nkg Infrastructure Ltd., Central Circle-18, 6, Todermal Lane, Ground Floor, New Delhi Near Bengali Market, New Delhi (Appellant) (Respondent) Pan No. Aaccn1659D Assessee By : Sh. Akshit Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Ms. Sarita Kumari, Cit Dr Date Of Hearing: 08.02.2022 Date Of Pronouncement: 11.03.2022

For Appellant: Sh. Akshit Jain, CA &For Respondent: Ms. Sarita Kumari, CIT DR

Section 132Section 153ASection 245CSection 245C(1)Section 245DSection 245H

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under subsection (2) of that section; or xxx xxx xxx ITA Nos. 7101, 7102 & 7103/Del/2017 13 NKG Infrastructure Ltd. xxx xxx xxx shall be excluded: Provided that where immediately after the exclusion of the aforesaid

DCIT, CENTRAL CIRCLE- 18, NEW DELHI vs. NKG INFRASTRUCTURE LTD., NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 7102/DEL/2017[2012-13]Status: DisposedITAT Delhi11 Mar 2022AY 2012-13

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 7101/Del/2017 : Asstt. Year : 2011-12 Ita No. 7102/Del/2017 : Asstt. Year : 2012-13 Ita No. 7103/Del/2017 : Asstt. Year : 2013-14 Dcit, Vs Nkg Infrastructure Ltd., Central Circle-18, 6, Todermal Lane, Ground Floor, New Delhi Near Bengali Market, New Delhi (Appellant) (Respondent) Pan No. Aaccn1659D Assessee By : Sh. Akshit Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Ms. Sarita Kumari, Cit Dr Date Of Hearing: 08.02.2022 Date Of Pronouncement: 11.03.2022

For Appellant: Sh. Akshit Jain, CA &For Respondent: Ms. Sarita Kumari, CIT DR

Section 132Section 153ASection 245CSection 245C(1)Section 245DSection 245H

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under subsection (2) of that section; or xxx xxx xxx ITA Nos. 7101, 7102 & 7103/Del/2017 13 NKG Infrastructure Ltd. xxx xxx xxx shall be excluded: Provided that where immediately after the exclusion of the aforesaid

ACIT,, NEW DELHI vs. M/S LIPI FINSTOCK LTD.,, NEW DELHI

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

ITA 3608/DEL/2017[2009-10]Status: DisposedITAT Delhi21 Jun 2023AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: Sh. Vivek Kumar, CAFor Respondent: Ms. Sarita Kumari, CIT DR

Section 132Section 153CSection 245CSection 68

245C of the Income Tax Act, 1961. The Settlement Commission has not admitted the application of the assessee on the grounds that the assessee does not qualify as a “related” person to the “specified person”. The A.O. also made addition of Rs. 1,00,000/- on account of additional income reflected in its settlement application before the Income Tax Settlement

NKG INFRASTRUCTURE LTD.,NEW DELHI vs. PR.CIT, C- 3 , NEW DELHI

In the result all the three appeals of the assessee are allowed

ITA 3825/DEL/2018[2008-09]Status: DisposedITAT Delhi05 Sept 2018AY 2008-09

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.Narasimha Chary

Section 132(1)Section 143(3)Section 153Section 263Section 263(1)

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under sub- section (2) of that section; or xxx xxx xxx xxx xxx xxx shall be excluded: Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred

NKG INFRASTRUCTURE LTD.,NEW DELHI vs. PR.CIT, C- 3 , NEW DELHI

In the result all the three appeals of the assessee are allowed

ITA 3826/DEL/2018[2009-10]Status: DisposedITAT Delhi05 Sept 2018AY 2009-10

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.Narasimha Chary

Section 132(1)Section 143(3)Section 153Section 263Section 263(1)

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under sub- section (2) of that section; or xxx xxx xxx xxx xxx xxx shall be excluded: Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred

NKG INFRASTRUCTURE LTD.,NEW DELHI vs. PR.CIT, C- 3 , NEW DELHI

In the result all the three appeals of the assessee are allowed

ITA 3827/DEL/2018[2010-11]Status: DisposedITAT Delhi05 Sept 2018AY 2010-11

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.Narasimha Chary

Section 132(1)Section 143(3)Section 153Section 263Section 263(1)

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under sub- section (2) of that section; or xxx xxx xxx xxx xxx xxx shall be excluded: Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1 vs. OJJUS MEDICARE PVT. LTD.

ITA/52/2024HC Delhi03 Apr 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

reassess become barred. 12. In considering whether the amended statute applies, the question is one of interpretation i.e. to ascertain whether it was the intention of the legislature to deprive a taxpayer of the plea that action for assessment or reassessment could not be commenced, on the ground that before the amending Act became effective, it was barred. Therefore

DCIT CIRCLE-I(LTU), NEW DELHI vs. DALMIA BHARAT SUGAR AND INDUSTRIES LTD.,, NEW DELHI

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

ITA 5406/DEL/2019[2011-12]Status: DisposedITAT Delhi13 Sept 2021AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Ms. Nidhi Srivatava, CIT DR

Section 153CSection 245

section 153C as it stood in 2014 provides as under :- Assessment of income of any other person.2 153C.3[(1)] Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized

DCIT CIRCLE-I(LTU), NEW DELHI vs. DALMIA BHARAT SUGAR AND INDUSTRIES LTD.,, NEW DELHI

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

ITA 5404/DEL/2019[2009-10]Status: DisposedITAT Delhi13 Sept 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Ms. Nidhi Srivatava, CIT DR

Section 153CSection 245

section 153C as it stood in 2014 provides as under :- Assessment of income of any other person.2 153C.3[(1)] Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized