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

246A of the Act provides for an appeal against an assessment order passed under Section 153A of the Act and not under Section 153C of the Act. He further submitted when the AO proceeds under Section 153C r.w. Section 153A of the Act, there is no need for him to make an assessment under Section 143(3). Thus, he submitted

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

246A of the Act provides for an appeal against an assessment order passed under Section 153A of the Act and not under Section 153C of the Act. He further submitted when the AO proceeds under Section 153C r.w. Section 153A of the Act, there is no need for him to make an assessment under Section 143(3). Thus, he submitted

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

246A of the Act provides for an appeal against an assessment order passed under Section 153A of the Act and not under Section 153C of the Act. He further submitted when the AO proceeds under Section 153C r.w. Section 153A of the Act, there is no need for him to make an assessment under Section 143(3). Thus, he submitted

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

246A of the Act provides for an appeal against an assessment order passed under Section 153A of the Act and not under Section 153C of the Act. He further submitted when the AO proceeds under Section 153C r.w. Section 153A of the Act, there is no need for him to make an assessment under Section 143(3). Thus, he submitted

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

246A of the Act provides for an appeal against an assessment order passed under Section 153A of the Act and not under Section 153C of the Act. He further submitted when the AO proceeds under Section 153C r.w. Section 153A of the Act, there is no need for him to make an assessment under Section 143(3). Thus, he submitted

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

246A of the Act provides for an appeal against an assessment order passed under Section 153A of the Act and not under Section 153C of the Act. He further submitted when the AO proceeds under Section 153C r.w. Section 153A of the Act, there is no need for him to make an assessment under Section 143(3). Thus, he submitted

CIT vs. ANIL KUMAR BHATIA

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

reassessment under section 153A shall lie with the Commissioner of Income-tax (Appeals). 65.11 Consequential amendments have also been made in sections 132, 132B, 140A, 234A, 234B, 246A and 276CC to give reference to section 153A in these sections. 65.12 These amendments will take effect from June 1

CIT vs. ANIL KUMAR BHATIA

reassessment under section 153A shall lie with the Commissioner of Income-tax (Appeals). 65.11 Consequential amendments have also been made in sections 132, 132B, 140A, 234A, 234B, 246A and 276CC to give reference to section 153A in these sections. 65.12 These amendments will take effect from June 1

M/S. SARVOTTAM CONSTRUCTIONS PVT. LTD,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal of the assessee is allowed

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

reassessment proceedings under section 147 of the Act. However during such proceedings Smt. Kavitha Aggarwal gave a go bye to her earlier statement and stated that as a matter of fact she paid the advance amount of Rs. 25 lakhs to the assessee and further stated that whatever she had stated on earlier occasion was incorrect. Ld. AO, therefore, passed

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

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

JINDAL STEEL & POWER LTD.,DELHI vs. DCIT, GURGAON

In the result, the appeal filed by the assessee is allowed for statistical

Bench: Shri R. K. Panda & Smt. Beena A. Pillaiassessment Year : 2005-06 Jindal Steel & Power Ltd., Dcit, Circle- 1(1), Jindal Centre, Gurgaon. 12, Bhikaji Cama Place, Vs. Delhi.

1. That the Commissioner of Income Tax (Appeals) ['CIT(A)'] erred on facts and in law in dismissing the appeal filed by the appellant against order dated 04.03.2013 passed under section 143(3)/147 of the Income-tax Act, 1961 ('the Act'), holding the same to be infructuous. 1.1 That the CIT(A) erred on facts

ACIT, NEW DELHI vs. M/S SUBASH DABAS, NEW DELHI

In the result, all the appeals of the Assessees are allowed

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2009-10]

section 153D of the Act has not been satisfied in both the cases and accordingly we hold that the all assessment orders are vitiated and thus same are void being bad in law. We, accordingly set aside the impugned orders of lower authorities and quash the assessment orders by allowing additional ground of the assessees in all appeals filed

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

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

246A where also he is heard. There is no need, therefore, for the Jt. CIT to give a hearing before giving previous approval under Section 158BG Firstly, the statute does not provide for such a hearing, secondly, principles of natural justice also do not require such a hearing having regard to the fact that the assessee gets a hearing before