PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

reassessment under Section 143(3) vide order dated 27.03.2024. The AO added Rs. 19,15,269/- to the appellant's income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

reassessment under Section 143(3) vide order dated 27.03.2024. The AO added Rs. 19,15,269/- to the appellant's income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

reassessment under Section 143(3) vide order dated 27.03.2024. The AO added Rs. 19,15,269/- to the appellant's income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

reassessment under Section 143(3) vide order dated 27.03.2024. The AO added Rs. 19,15,269/- to the appellant's income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

reassessment under Section 143(3) vide order dated 27.03.2024. The AO added Rs. 19,15,269/- to the appellant's income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

reassessment under Section 143(3) vide order dated 27.03.2024. The AO added Rs. 19,15,269/- to the appellant's income

ACIT, CENTRAL CRCLE-18, NEW DELHI vs. SHIMMER DEVELOPERS P.LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed

Bench: Pradip Kumar Kedia & Shri Anubhav Sharma

section 44AB of the LT. Act. as to unable this office to proceed further in the matter." And case was adjourned to 20.10.2016 the assessee has not made any compliance." (Emphasis supplied) I am now discussing, the impropriety of the AO's action in not disposing off the objections of the assessee. The appellant has raised a specific challenge

SHRI CHETAN SETH,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

269 ITR 338 (Cal.) 6.8. So far as the legality for assuming jurisdiction u/s 147 is concerned there should be a reason to believe that income chargeable to tax has escaped assessment. Thus where there is information, after the assessment is made or even where time for filing return has passed, reassessment is unavoidable if the AO acts

SHRI CHETAN SETH,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

269 ITR 338 (Cal.) 6.8. So far as the legality for assuming jurisdiction u/s 147 is concerned there should be a reason to believe that income chargeable to tax has escaped assessment. Thus where there is information, after the assessment is made or even where time for filing return has passed, reassessment is unavoidable if the AO acts

CHETAN SETH,NEW DELHI vs. ITO,WARD-15(3), DELHI

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

269 ITR 338 (Cal.) 6.8. So far as the legality for assuming jurisdiction u/s 147 is concerned there should be a reason to believe that income chargeable to tax has escaped assessment. Thus where there is information, after the assessment is made or even where time for filing return has passed, reassessment is unavoidable if the AO acts

PUNIT KUMAR AGGARWAL,DELHI vs. ITO,WARD-36(2), DELHI

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

269 ITR 338 (Cal.) 6.8. So far as the legality for assuming jurisdiction u/s 147 is concerned there should be a reason to believe that income chargeable to tax has escaped assessment. Thus where there is information, after the assessment is made or even where time for filing return has passed, reassessment is unavoidable if the AO acts

ISWAR CHAND DUBEY,DELHI vs. ITO,WARD-68 (1), DELHI

Bench: Shri Satbeer Singh Godara & Shri Brajesh Kumar Singh

269 ITR 338 (Cal.) 6.8. So far as the legality for assuming jurisdiction u/s 147 is concerned there should be a reason to believe that income chargeable to tax has escaped assessment. Thus where there is information, after the assessment is made or even where time for filing return has passed, reassessment is unavoidable if the AO acts

BTL HOLDING CO. LTD,FARIDABAD vs. DCIT CENTRAL CIRCLE-II, FARIDABAD

In the result, ITA No.7429/Del/2019 for A

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

reassessment proceedings on the same set of material evidences falls under the mischief of first proviso to section 147. 8. In support of its contentions, the Ld. Counsel for the assessee placed his reliance upon catena of judicial pronouncements, inter alia, including the one pronounced by the Hon’ble Delhi High Court in the case of Haryana Acrylic Manufacturing

BTL HOLDING CO. LTD,FARIDABAD vs. DCIT CENTRAL CIRCLE-II, FARIDABAD

In the result, ITA No.7429/Del/2019 for A

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

reassessment proceedings on the same set of material evidences falls under the mischief of first proviso to section 147. 8. In support of its contentions, the Ld. Counsel for the assessee placed his reliance upon catena of judicial pronouncements, inter alia, including the one pronounced by the Hon’ble Delhi High Court in the case of Haryana Acrylic Manufacturing

BTL HOLDING CO. LTD,FARIDABAD vs. DCIT CENTRAL CIRCLE-II, FARIDABAD

In the result, ITA No.7429/Del/2019 for A

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

reassessment proceedings on the same set of material evidences falls under the mischief of first proviso to section 147. 8. In support of its contentions, the Ld. Counsel for the assessee placed his reliance upon catena of judicial pronouncements, inter alia, including the one pronounced by the Hon’ble Delhi High Court in the case of Haryana Acrylic Manufacturing

PASSION REALTECH PVT LTD,GURGAON vs. ACIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, Appeals in ITA

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

Section 147 of the Act, merely clarifies that the jurisdiction of the AO was not confined to assessing or reassessing of the income of an Assessee only in respect of the issue, which formed a part of the reasons recorded for reopening the assessment. The said explanation cannot be interpreted to mean that the AO could assess other incomes

PASSION REALTECH PVT LTD,GURGAON vs. ;ACIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, Appeals in ITA

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

Section 147 of the Act, merely clarifies that the jurisdiction of the AO was not confined to assessing or reassessing of the income of an Assessee only in respect of the issue, which formed a part of the reasons recorded for reopening the assessment. The said explanation cannot be interpreted to mean that the AO could assess other incomes

COMMISSIONER OF INCOME TAX - III

reassessment proceedings are recorded and we are unable to countenance that any belief based on such statements can ever be arrived at. The reasons have been recorded without any application of mind and thus no belief that income has escaped assessment can be stated to have been formed based on such reasons as recorded. 15. Having stated the above