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

reassessment procedures for the assessment, in pursuance to an income- tax search, were excluded and thereafter mandated u/s 153A to 153D of the Act. 17. It is also stated that the section 153C of the Act is nowhere mentioned in the section 246A

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

reassessment procedures for the assessment, in pursuance to an income- tax search, were excluded and thereafter mandated u/s 153A to 153D of the Act. 17. It is also stated that the section 153C of the Act is nowhere mentioned in the section 246A

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

reassessment procedures for the assessment, in pursuance to an income- tax search, were excluded and thereafter mandated u/s 153A to 153D of the Act. 17. It is also stated that the section 153C of the Act is nowhere mentioned in the section 246A

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

reassessment procedures for the assessment, in pursuance to an income- tax search, were excluded and thereafter mandated u/s 153A to 153D of the Act. 17. It is also stated that the section 153C of the Act is nowhere mentioned in the section 246A

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

reassessment procedures for the assessment, in pursuance to an income- tax search, were excluded and thereafter mandated u/s 153A to 153D of the Act. 17. It is also stated that the section 153C of the Act is nowhere mentioned in the section 246A

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

reassessment procedures for the assessment, in pursuance to an income- tax search, were excluded and thereafter mandated u/s 153A to 153D of the Act. 17. It is also stated that the section 153C of the Act is nowhere mentioned in the section 246A

DHARAMVIR KHOSLA ,. vs. DCIT CC-5, NEW DELHI , .

The appeals are allowed for statistical purposes and ld

246A specifically provides for an appeal as against intimation issued\nunder section 143(1) of the Act. In the instant case, total income has been assessed\nat Rs.23,29,62,420/- as per the intimation passed under section 143(1) of the Act.\nTherefore, the cause of action for the assessee arises from the intimation issued\nunder section

BRAJ PAL SINGH,NOIDA vs. DCIT, CENTRAL CIRCLE-1, NOIDA

reassessment passed under clause (b) of section 153 A in\nrespect of each assessment year falling within six assessment years\nimmediately preceding the assessment year relevant to the previous year in\nwhich search is conducted under section 132 or requisition is made under\nsection 132A. The provision has also been made applicable to orders of\nassessment passed under clause

SUDESH CHAUDHARY,NOIDA vs. DCIT, CENTRAL CIRCLE-1, NOIDA

reassessment passed under clause (b) of section 153 A in\nrespect of each assessment year falling within six assessment years\nimmediately preceding the assessment year relevant to the previous year in\nwhich search is conducted under section 132 or requisition is made under\nsection 132A. The provision has also been made applicable to orders of\nassessment passed under clause

DCIT, CENTRAL CIRCLE-1, NOIDA vs. BRAJ PAL SINGH, NOIDA

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

reassessment passed under clause (b) of section 153 A in respect of each assessment year falling within six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A. The provision has also been made applicable to orders of assessment passed under clause

SUDESH CHAUDHARY , NOIDA vs. DCIT,CENTRAL CERCLE-1, NOIDA

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

reassessment passed under clause (b) of section 153 A in respect of each assessment year falling within six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A. The provision has also been made applicable to orders of assessment passed under clause

ANKUR CHAUDHARY,NOIDA vs. DCIT, CENTRAL CIRCLE-1, NOIDA

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

reassessment passed under clause (b) of section 153 A in respect of each assessment year falling within six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A. The provision has also been made applicable to orders of assessment passed under clause

SUDESH CHAUDHARY,NOIDA vs. DCIT, CENTRAL CIRCLE- 1, NOIDA

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

reassessment passed under clause (b) of section 153 A in respect of each assessment year falling within six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A. The provision has also been made applicable to orders of assessment passed under clause

ANKUR CHAUDHARY,NOIDA vs. DCIT,CENTRAL CIRCLE-1, NOIDA

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

reassessment passed under clause (b) of section 153 A in respect of each assessment year falling within six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A. The provision has also been made applicable to orders of assessment passed under clause

ACIT, DELHI vs. MATRIX CELLULAR (INTERNATIONAL) SERVICES PVT. LTD , DELHI

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

reassessment passed under clause (b) of section 153 A in respect of each assessment year falling within six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A. The provision has also been made applicable to orders of assessment passed under clause

DILEEP K GUPTA,DELHI vs. DCIT CC-31, DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

reassessment passed under clause (b) of section 153A in respect of each assessment year falling within six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 1324. The provision has also been made applicable to orders of assessment passed under clause

DILEEP K GUPTA,DELHI vs. DCIT, CC-31 , DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

reassessment passed under clause (b) of section 153A in respect of each assessment year falling within six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 1324. The provision has also been made applicable to orders of assessment passed under clause

DILEEP K GUPTA,DELHI vs. DCIT CC-31 , DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

reassessment passed under clause (b) of section 153A in respect of each assessment year falling within six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 1324. The provision has also been made applicable to orders of assessment passed under clause