JAIKARAN NAGAR,GHAZIABAD vs. ITO WARD 2(1)(2), GHAZIABAD

In the result, Appeal of the Assessee is partly allowed for

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

reassessment proceedings u/s 148/148A of the Act and further erred on law and facts in making the addition of Rs. 79,81,000/- applying the provisions of Sec-115BBE of the Act, in terms of the assessment order, whereas the entire assessment proceedings has been made in gross violation of the assessment procedure prescribed under the Act, as in force

SECURITY PRINTING AND MINTING CORPORATION OF INDIA LTD,NEW DELHI vs. ACIT, CIRCLE 22(2), NEW DELHI

The appeal of the assessee is dismissed

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

249/- under section 154 of the Act vide order dated 30.08.2010. Later on, the case was reopened and the consequential reassessment

COMMISSIONER OF INCOME TAX

249(4)(b). This is mandatory. This requirement has not been complied with. 24. However, we would not like to decide and dispose of the appeals on the present reasoning, in view of the questions of law that have been admitted above, which are on a different aspect. We have referred to the said Section as to clarify the legal

KRISHAN KUMAR MAKRANIA PRO. M/S. MAKRANIA OIL MILL,,BHIWANI vs. DCIT CENTRAL CIRCLE-I, GURGAON

In the result, assessee’s appeal in ITA No

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singhassessment Year: 2011-12)

reassessment proceedings under the Act to further streamline them and facilitate their conduct and completion in a seamless manner. The section 148 of the Act has been amended to provide that a return in response to a notice under section 148 of the Act shall be furnished within three months from the end of the month in which such notice

MADHULIKA MISHRA,MUMBAI vs. ITO WARD 5(1)(5), NOIDA

In the result, appeal of assessee is allowed for statistical purposes

Bench: Pradip Kumar Kedia & Shri Yogesh Kumar Usvs. Ito Madhulika Mishra B-1501, Tower-4, Enchante, Ward – 5(1)(5) Lodha New Cuffe Parade, Noida Wadala East, Mumbai-400 022 Pan No. Asppm 9325 H (Appellant) (Respondent) Assessee By Shri Ganesh Raj Gopalen, C.A. & Shri Kirit Vasan. R. C.A. Revenue By Shri Jatender Kumar Kale, Sr. D.R. Date Of Hearing: 01.08.2024 Date Of Pronouncement: 01.08.2024 Order Per Pradip Kumar Kedia, Am :

reassessment proceedings for AY 2017-18 until after the order under section 148 was passed on 29.3.2022. 2. Letters from National Faceless Appeal Centre seeking clarification u/s 249

PAMELA BHARDWAJ,KARNAL vs. ITO, WARD- 3, KARNAL

Bench: Ms. Madhumita Roy & Khettra Mohan Royassessment Year: 2014-15

Section 143(2) has not expired and held in favour of the assessee following the judgment passed in the matter of CIT Vs. K.M. Pachayappan, reported in (2008) 304 ITR 264 (Mad) wherein the Court has been pleased to hold that no reassessment proceeding could be initiated so long as the assessment proceedings pending on the basis of return already

AISHANI CONSULTANTS PVT LTD.,NEW DELHI vs. ITO WARD 2(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

reassessment which is done for the benefit of Revenue. Hence, in our view, clause (b) of Section 249(4) of the Act will

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

reassess the total income of such other person, (the assessee in this case)in the manner provided in section 153A of the Act. So in this case before us, since the AO of the searched person as well as that of the other/third party/assessee foundation are the same, he/AO of assessee can issue notice u/s 153C of the Act only

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

reassess the total income of such other person, (the assessee in this case)in the manner provided in section 153A of the Act. So in this case before us, since the AO of the searched person as well as that of the other/third party/assessee foundation are the same, he/AO of assessee can issue notice u/s 153C of the Act only

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

reassess the total income of such other person, (the assessee in this case)in the manner provided in section 153A of the Act. So in this case before us, since the AO of the searched person as well as that of the other/third party/assessee foundation are the same, he/AO of assessee can issue notice u/s 153C of the Act only

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

reassess the total income of such other person, (the assessee in this case)in the manner provided in section 153A of the Act. So in this case before us, since the AO of the searched person as well as that of the other/third party/assessee foundation are the same, he/AO of assessee can issue notice u/s 153C of the Act only

VANDANA SINGH,NOIDA vs. ITO 5(2)(5) NOIDA, NOIDA

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

Bench: Shri Ramit Kochar & Shri Sudhir Kumarvandana Singh, Ito, 5(2)(5), 302, Abhinav Apartments, Noida, U.P. Vasundhra Enclave V. Delhi-110096 Pan-Dcrps8979A (Appellant) (Respondent)

249(4)(b) who was not having income beyond thrash hold limit for the year under appeal and also was not liable neither to file ITR nor the payment of advance tax. Further, her written explanation was also arbitrarily rejected. 2.That the Assessing Officer, ITO, Ward 5(2)(5), Gautam Budh Nagar, has passed assessment order under Section 147/144

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

249 (Del) and the recent decision in Pr. CIT v. Shri Jai Shiv Shankar Traders Pvt. Ltd. (supra) hold likewise. 23. With the legal position being abundantly clear that a reassessment order cannot be passed without compliance with the mandatory requirement of notice being issued by the AO to the Assessee under Section

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

249 (Del) and the recent decision in Pr. CIT v. Shri Jai Shiv Shankar Traders Pvt. Ltd. (supra) hold likewise. 23. With the legal position being abundantly clear that a reassessment order cannot be passed without compliance with the mandatory requirement of notice being issued by the AO to the Assessee under Section

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

249 (Del) and the recent decision in Pr. CIT v. Shri Jai Shiv Shankar Traders Pvt. Ltd. (supra) hold likewise. 23. With the legal position being abundantly clear that a reassessment order cannot be passed without compliance with the mandatory requirement of notice being issued by the AO to the Assessee under Section

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

249 (Del) and the recent decision in Pr. CIT v. Shri Jai Shiv Shankar Traders Pvt. Ltd. (supra) hold likewise. 23. With the legal position being abundantly clear that a reassessment order cannot be passed without compliance with the mandatory requirement of notice being issued by the AO to the Assessee under Section

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

249 (Del) and the recent decision in Pr. CIT v. Shri Jai Shiv Shankar Traders Pvt. Ltd. (supra) hold likewise. 23. With the legal position being abundantly clear that a reassessment order cannot be passed without compliance with the mandatory requirement of notice being issued by the AO to the Assessee under Section

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

249 (Del) and the recent decision in Pr. CIT v. Shri Jai Shiv Shankar Traders Pvt. Ltd. (supra) hold likewise. 23. With the legal position being abundantly clear that a reassessment order cannot be passed without compliance with the mandatory requirement of notice being issued by the AO to the Assessee under Section