VIVO MOBILE INDIA PRIVATE LIMITED,GURGAON vs. ACIT, CIRCLE-25(1), DELHI

In the result, appeals of the Assessee are allowed

reassessment cannot be read into Section\n144C more particularly when the provisions of Section 153 are\nexcluded by the non-obstante clause in section 144C(13) and hence\nthe proceedings are not barred by limitation. Per contra, it has been\ncontended by the learned senior counsels appearing for the\nrespondent(s)/assessees that the outer time limit under Section

CIT vs. ANIL KUMAR BHATIA

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

260A of the Income Tax Act, 1961, which is hereafter referred to as the „Act‟. The assessment years involved are 2000-01 and 2002-03 to 2005-06. 2. On 14th May, 2012, the following substantial questions of law were framed, which are common to all the six appeals and they were heard: - “1. Whether the Income Tax Appellate Tribunal

CIT vs. ANIL KUMAR BHATIA

260A of the Income Tax Act, 1961, which is hereafter referred to as the „Act‟. The assessment years involved are 2000-01 and 2002-03 to 2005-06. 2. On 14th May, 2012, the following substantial questions of law were framed, which are common to all the six appeals and they were heard: - “1. Whether the Income Tax Appellate Tribunal

EVERSUB INDIA PRIVATE LIMITED ,HARYANA vs. DCIT CIRCLE-22(2), DELHI

In the result, appeals of the Assessee are allowed

reassessment cannot be read into Section\n144C more particularly when the provisions of Section 153 are\nexcluded by the non-obstante clause in section 144C(13) and hence\nthe proceedings are not barred by limitation. Per contra, it has been\ncontended by the learned senior counsels appearing for the\nrespondent(s)/assessees that the outer time limit under Section

FMI AUTOMOTIVE COMPONENTS PRIVATE LIMITED,MANESAR vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT (JAO- DCIT/ACIT, CIRCLE 7(1), NEW DELHI

In the result, appeals of the Assessee are allowed

reassessment cannot be read into Section 144C more\nparticularly when the provisions of Section 153 are excluded by the\nnon-obstante clause in section 144C(13) and hence the proceedings\nare not barred by limitation. Per contra, it has been contended by the\nlearned senior counsels appearing for the respondent(s)/assessees\nthat the outer time limit under Section

BEUMER INDIA P.LTD,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

In the result, appeal of the Assessee is allowed

reassessment cannot be read into Section 144C more\nparticularly when the provisions of Section 153 are excluded by the\nnon-obstante clause in section 144C(13) and hence the proceedings\nare not barred by limitation. Per contra, it has been contended by the\nlearned senior counsels appearing for the respondent(s)/assessees\nthat the outer time limit under Section

JOHNSON MATTHEY INDIA P.LTD,NEW DELHI vs. DCIT, CIRCLE-13(2), NEW DELHI

In the result, appeals of the Assessees are allowed

reassessment cannot be read into Section\n144C more particularly when the provisions of Section 153 are\nexcluded by the non-obstante clause in section 144C(13) and hence\nthe proceedings are not barred by limitation. Per contra, it has been\ncontended by the learned senior counsels appearing for the\nrespondent(s)/assessees that the outer time limit under Section

INDUCTIS (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 12(1), NEW DELHI

In the result, appeal of the Assessee is allowed

reassessment cannot be read into Section 144C more\nparticularly when the provisions of Section 153 are excluded by the\nnon-obstante clause in section 144C(13) and hence the proceedings\nare not barred by limitation. Per contra, it has been contended by the\nlearned senior counsels appearing for the respondent(s)/assessees\nthat the outer time limit under Section

AVAYA INDIA PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, NFAC, NOT AVAILABLE

reassessment cannot be read into Section 144C more\nparticularly when the provisions of Section 153 are excluded by the\nnon-obstante clause in section 144C(13) and hence the proceedings\nare not barred by limitation. Per contra, it has been contended by the\nlearned senior counsels appearing for the respondent(s)/assessees\nthat the outer time limit under Section

BEAM GLOBAL SPIRITS AND WINE (INDIA) PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(2) ,,, ASSESSMENT UNIT, NFAC, NEW DELHI

In the result, appeal of the Assessee is allowed

reassessment cannot be read into Section\n144C more particularly when the provisions of Section 153 are\nexcluded by the non-obstante clause in section 144C(13) and hence\nthe proceedings are not barred by limitation. Per contra, it has been\ncontended by the learned senior counsels appearing for the\nrespondent(s)/assessees that the outer time limit under Section

TOYOTA BOSHOKU DEVICE INDIA PRIVATE LIMITED ,GURGAON, HARYANA vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, GURGAON, HARYANA

In the result, appeal of the Assessee is allowed

reassessment cannot be read into Section 144C more\nparticularly when the provisions of Section 153 are excluded by the\nnon-obstante clause in section 144C(13) and hence the proceedings\nare not barred by limitation. Per contra, it has been contended by the\nlearned senior counsels appearing for the respondent(s)/ assessees\nthat the outer time limit under Section

WABTEC LOCOMOTIVE PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 25(1), NEW DELHI, C R BUILDING, NEW DELHI

In the result, appeal of the Assessee is allowed

reassessment cannot be read into Section 144C more\nparticularly when the provisions of Section 153 are excluded by the\nnon-obstante clause in section 144C(13) and hence the proceedings\nare not barred by limitation. Per contra, it has been contended by the\nlearned senior counsels appearing for the respondent(s)/assessees\nthat the outer time limit under Section

GBT INDIA PRIVATE LIMITED,NEW DELHI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT (JAO - ACIT(OSD), NEW DELHI

In the result, appeal of the Assessee is allowed

reassessment cannot be read into Section 144C more\nparticularly when the provisions of Section 153 are excluded by the\nnon-obstante clause in section 144C(13) and hence the proceedings\nare not barred by limitation. Per contra, it has been contended by the\nlearned senior counsels appearing for the respondent(s)/assessees\nthat the outer time limit under Section

VALVOLINE CUMMINS PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-25(1), DELHI

In the result, appeal of the Assessee is allowed

reassessment cannot be read into Section 144C more\nparticularly when the provisions of Section 153 are excluded by the\nnon-obstante clause in section 144C(13) and hence the proceedings\n24\nITA No. 4178/Del/2024\nValvoline Cummins Pvt. Ltd. Vs. DCIT\nare not barred by limitation. Per contra, it has been contended by the\nlearned senior counsels appearing for the respondent

BAXTER INDIA PRIVATE LIMITED,GURGAON, HARYANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, appeals of the Assessee are allowed

reassessment cannot be read into Section\n144C more particularly when the provisions of Section 153 are\nexcluded by the non-obstante clause in section 144C(13) and hence\nthe proceedings are not barred by limitation. Per contra, it has been\ncontended by the learned senior counsels appearing for the\nrespondent(s)/assessees that the outer time limit under Section

SAMSUNG DATA SYSTEMS INDIA PRIVATE LIMITED,GURUGRAM vs. INCOME TAX OFFICER, NEW DELHI

In the result, appeal of the Assessee is allowed

reassessment cannot be read into Section 144C more\nparticularly when the provisions of Section 153 are excluded by the\nnon-obstante clause in section 144C(13) and hence the proceedings\nare not barred by limitation. Per contra, it has been contended by the\nlearned senior counsels appearing for the respondent(s)/assessees\nthat the outer time limit under Section

LS CABLE INDIA P.LTD.,REWARI vs. ADDL.CIT, SPECIAL RANGE-5, NEW DELHI

In the result, appeals of the Assessee in ITA No

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

260A. (4) Where the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the order of the Appellate Tribunal, as the case may be, referred to in sub- section (1) is not in conformity with the final decision on the question of law in the other case, as and when such order is received, the Principal Commissioner

LS CABLE INDIA PVT. LTD.,HARYANA vs. ACIT, NEW DELHI

In the result, appeals of the Assessee in ITA No

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

260A. (4) Where the order of 29[the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the order of the Appellate Tribunal, as the case may be, referred to in sub- section (1) is not in conformity with the final decision on the question of law in the other case, as and when such order is received, the Principal Commissioner