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1,016 results for “reassessment”+ Section 27(2)(j)clear

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Key Topics

Section 14865Section 14761Section 153A60Addition to Income60Section 26357Section 143(3)55Section 6849Reassessment33Section 143(2)31Disallowance

THE PR. COMMISSIONER OF INCOME TAX-4 vs. GE MONEY FINANCIAL SERVICES PVT. LTD.

ITA/224/2017HC Delhi10 Apr 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 10A(2)(c)

27. Further, reliance by the petitioner upon Office Memorandum dated 16th December, 2020 issued by Ministry of Mines, Government of India, is Digitally Signed By:CHARU CHAUDHARY Signing Date:29.02.2024 16:08:49 Signature Not Verified W.P.(C) 224/2017 Page 55 of 118 also found to be unmerited. The said OM dated 16th December, 2020 is in the nature

COMMISSIONER OF INCOME TAX vs. PAWAN GUPTA

The appeals are dismissed

ITA/200/2008HC Delhi15 Apr 2009
Section 143Section 143(2)

Showing 1–20 of 1,016 · Page 1 of 51

...
18
Search & Seizure16
Reopening of Assessment15
Section 158

J 1. In this batch of appeals the following substantial questions of law have been framed:- “(I) Whether issuance/service of notice under section 143 (2) within the prescribed period of time is a prerequisite of framing the block assessment order under chapter XIV B of the Income-tax Act, 1961 ? 2009:DHC:1436-DB 2. ITA 200/2008 entitled

COMMISSIONER OF INCOME TAX vs. PAWAN GUPTA

The appeals are dismissed

ITA - 200 / 2008HC Delhi15 Apr 2009
Section 143Section 143(2)Section 158

J 1. In this batch of appeals the following substantial questions of law have been framed:- “(I) Whether issuance/service of notice under section 143 (2) within the prescribed period of time is a prerequisite of framing the block assessment order under chapter XIV B of the Income-tax Act, 1961 ? 2009:DHC:1436-DB 2. ITA 200/2008 entitled

RAJAN GUPTA vs. COMMISSIONER OF INCOME TAX

The appeal is allowed as aforesaid

ITA/884/2009HC Delhi05 Jul 2010
For Appellant: Mr M.P. Rastogi with Mr R. Kumar and Mr K.N. AhujaFor Respondent: Ms Prem Lata Bansal
Section 143(2)Section 158BSection 245CSection 245D(1)Section 260A

reassessment, which may be pending before an income-tax authority on the date on which an application under sub-section (1) of section 245C is made. xxxxx xxxxx xxxxx xxxxx‖ 11. Section 245C provides that an assessee may, at any stage of a ―case‖ relating to him, make an application in such form and in such manner

MR. RANJEET SINGH,GURGAON vs. DCIT, NEW DELHI

ITA 5513/DEL/2011[2005-06]Status: DisposedITAT Delhi21 Dec 2020AY 2005-06

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Vipul Kashyap, Sr.D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 17(2)(iii)Section 2(24)(iv)Section 234B

J. S. Gujral in ITA No.5512/Del/2011 as the lead matter and our finding given therein will apply mutatis mutandis in other 3 appeals. 2. Appellant has challenged the impugned order on following grounds:- “1. That on facts and in law the initiation / culmination of reassessment proceedings u/s 147 is bad in law and void inter alia as: 3 ITAs No.5512

MR. J.S. GUJRAL,GURGAON vs. DCIT, NEW DELHI

ITA 5512/DEL/2011[2005-06]Status: DisposedITAT Delhi21 Dec 2020AY 2005-06

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Vipul Kashyap, Sr.D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 17(2)(iii)Section 2(24)(iv)Section 234B

J. S. Gujral in ITA No.5512/Del/2011 as the lead matter and our finding given therein will apply mutatis mutandis in other 3 appeals. 2. Appellant has challenged the impugned order on following grounds:- “1. That on facts and in law the initiation / culmination of reassessment proceedings u/s 147 is bad in law and void inter alia as: 3 ITAs No.5512

MR. KRISHNA KUMAR PANT,NEW DELHI vs. DCIT, NEW DELHI

ITA 5574/DEL/2011[2005-06]Status: DisposedITAT Delhi21 Dec 2020AY 2005-06

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Vipul Kashyap, Sr.D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 17(2)(iii)Section 2(24)(iv)Section 234B

J. S. Gujral in ITA No.5512/Del/2011 as the lead matter and our finding given therein will apply mutatis mutandis in other 3 appeals. 2. Appellant has challenged the impugned order on following grounds:- “1. That on facts and in law the initiation / culmination of reassessment proceedings u/s 147 is bad in law and void inter alia as: 3 ITAs No.5512

MR. SANJIV NARAYAN,NEW DELHI vs. DCIT, NEW DELHI

ITA 5546/DEL/2011[2005-06]Status: DisposedITAT Delhi21 Dec 2020AY 2005-06

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Vipul Kashyap, Sr.D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 17(2)(iii)Section 2(24)(iv)Section 234B

J. S. Gujral in ITA No.5512/Del/2011 as the lead matter and our finding given therein will apply mutatis mutandis in other 3 appeals. 2. Appellant has challenged the impugned order on following grounds:- “1. That on facts and in law the initiation / culmination of reassessment proceedings u/s 147 is bad in law and void inter alia as: 3 ITAs No.5512

COMMISSIONER OF INCOME TAX vs. VOU INVESTMENT LTD.

The appeals stand disposed of as above

ITA - 57 / 2008HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/389/2010HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/263/2010HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/1096/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/1114/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/932/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/98/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/683/2008HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

COMMISSIONER OF INCOME TAX DELHI IV vs. ESCORTS FINANCE LTD.

The appeals stand disposed of as above

ITA - 98 / 2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/702/2008HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/77/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/853/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers