ACIT, CC-30, NEW DELHI vs. AMARJYOTI VANIJYA PVT. LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

section 153C of the Act. 153C [(1)] [Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned,belongs to; or (b) any books of account or documents, seized or requisitioned, pertains

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PRAKASH INDUSTRIES LTD., HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT[2013] 259 CTR 281

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT[2013] 259 CTR 281

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT[2013] 259 CTR 281

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT[2013] 259 CTR 281

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT[2013] 259 CTR 281

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT[2013] 259 CTR 281

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT[2013] 259 CTR 281

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT[2013] 259 CTR 281

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PRAKASH INDUSTRIES LTD., HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT[2013] 259 CTR 281

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT[2013] 259 CTR 281

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT[2013] 259 CTR 281

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT[2013] 259 CTR 281

BSES YAMUNA POWER LTD,DELHI vs. ACIT, CIRCLE-5(1), NEW DEL;HI

The appeal of the assessee is allowed on legal issues

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

reassessment initiated under section 148 of the Act, after the expiry of four years from the end of the relevant assessment year is barred by limitation and consequently the impugned order is beyond jurisdiction, bad in law and void-ab-initio. 35. Without prejudice, it is most respectfully submitted that there was, even otherwise, on the facts of the case

BSES YAMUNA POWER LTD.,NEW DELHI vs. DCIT, CIRCLE- 5(1), NEW DELHI

The appeal of the assessee is allowed on legal issues

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

reassessment initiated under section 148 of the Act, after the expiry of four years from the end of the relevant assessment year is barred by limitation and consequently the impugned order is beyond jurisdiction, bad in law and void-ab-initio. 35. Without prejudice, it is most respectfully submitted that there was, even otherwise, on the facts of the case

M/S. MEROFORM (INDIA) PVT. LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

reassessment. It is not the complaint of the assessee that any income, which is already subjected to assessment under section 143(3) or under section 148 completed prior to the search in respect of six assessment years referred to in section 153A(b) and in the second proviso to section 153A, has also been included in the assessment framed under

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

reassessment. It is not the complaint of the assessee that any income, which is already subjected to assessment under section 143(3) or under section 148 completed prior to the search in respect of six assessment years referred to in section 153A(b) and in the second proviso to section 153A, has also been included in the assessment framed under

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

reassessment. It is not the complaint of the assessee that any income, which is already subjected to assessment under section 143(3) or under section 148 completed prior to the search in respect of six assessment years referred to in section 153A(b) and in the second proviso to section 153A, has also been included in the assessment framed under