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-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, 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, 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

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 143(1

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

DILEEP KUMAR GUPTA,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

In the result, appeal filed by the assessee is allowed

reassessment passed under clause (b) of section 153A 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

DILEEP KUMAR GUPTA,DELHI vs. DCIT, CENTRAL CIRCLE-31, NEW DELHI

In the result, appeal filed by the assessee is allowed

reassessment passed under clause (b) of section 153A 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 1324. The provision has also been made applicable to orders of\nassessment passed under clause

SUDESH CHAUDHARY , NOIDA vs. DCIT,CENTRAL CERCLE-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

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