ACIT, NEW DELHI vs. M/S SPLENDOR LANDBASE LTD.,, NEW DELHI

In the result, the Appeal filed by the Revenue stand dismissed

Bench: Shri H.S. Sidhu & Shri O.P. Kanti.T.A. No.2461/Del/2016 A.Y. : 2010-11 Assistant Commissioner M/S Splendor Landbase Of Income, Central Vs. Limited, Circle-3, F-38/2, Splendor House, New Delhi Okhla Industrial Area, Phase-Ii, New Delhi (Pan: Aaeca3986E) (Appellant) (Respondent) & C.O. No. 215/Del/2016 In I.T.A. No. 2461/Del/2016 A.Y. : 2010-11 M/S Splendor Landbase Assistant Commissioner Limited, Vs. Of Income, Central Circle- F-38/2, Splendor House, 3, Okhla Industrial Area, New Delhi Phase-Ii, New Delhi (Pan: Aaeca3986E) (Appellant) (Respondent)

reassessment was in consequence of return filed in response to notice u/s 153A, which statutorily being a return u/s 139(1) provisions of s. 80 of the Act do not apply and the assessee is eligible to carry forward of the loss. I do not agree with the contentions of the appellant since sub-section (3) of s. 139 very

DR SHRIDHAR RA vs. AHEB LIMBIKAI DCIT CC-17, DELHIVS.M/S AKG CONSULTANT PVT. LTD., LUCKNOW

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shukla

147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May 2003, the Assessing Officer shall (a) issue notice to such person requiring him to furnish within

DR. SHRIDHAR RA vs. AHEB LIMBIKAI DCIT CENTRAL CIRCLE 17 , DELHIVS.MS. NAMITA GUPTA, LUCKNOW

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shukla

147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May 2003, the Assessing Officer shall (a) issue notice to such person requiring him to furnish within

DR. SHRIDHAR RA vs. AHEB LIMBIKAI DCIT CENTRAL CIRCLE 17, DELHIVS.MS. NAMITA GUPTA, LUCKNOW

147, section 148, section 149, section 151\nand section 153, in the case of a person where a search\nis initiated under section 132 or books of account, other\ndocuments or any assets are requisitioned under section\n132A after the 31st day of May 2003, the Assessing\nOfficer shall\n(a) issue notice to such person requiring him to\nfurnish

DR. SHRIDHAR RA vs. AHEB LIMBIKAI DCIT CENTRAL CIRCLE-17 DELHI, DELHIVS.M/S AKG CONSULTANT PVT. LTD., LUCKNOW

147, section 148, section 149, section 151\nand section 153, in the case of a person where a search\nis initiated under section 132 or books of account, other\ndocuments or any assets are requisitioned under section\n132A after the 31st day of May 2003, the Assessing\nOfficer shall\n(a) issue notice to such person requiring him to\nfurnish

DR. SHRIDHAR RA vs. AHEB LIMBIKAI DCIT CENTRAL CIRCLE 17 , DELHIVS.ASHWANI KUMAR GUPTA (HUF), KANPUR

147, section 148, section 149, section 151\nand section 153, in the case of a person where a search\nis initiated under section 132 or books of account, other\ndocuments or any assets are requisitioned under section\n132A after the 31st day of May 2003, the Assessing\nOfficer shall\n(a) issue notice to such person requiring him to\nfurnish

DR. SHIRDHAR RA vs. AHEB LIMBIKAI DCIT CENTRAL CIRCLE 17 , DELHIVS.M/S AKG CONSULTANT PVT. LTD., LUCKNOW

147, section 148, section 149, section 151\nand section 153, in the case of a person where a search\nis initiated under section 132 or books of account, other\ndocuments or any assets are requisitioned under section\n132A after the 31st day of May 2003, the Assessing\nOfficer shall\n(a) issue notice to such person requiring him to\nfurnish

DCIT CENTRAL CIRCLE-32, NEW DELHI vs. RNB LEASING AND FINANCIAL SERVICES, NEW DELHI

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

158B to 158BI and which embodied the concept of a block assessment. A block assessment in search cases undertaken in terms of the provisions placed in Chapter XIVB was ordained to be undertaken simultaneously and parallelly to a regular assessment. Contrary to the scheme underlying Chapter XIVB, Sections 153A, 153B 25 ITAT and 153C contemplate a merger of regular assessments

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

147 (Punjab & Haryana High Court)[17-08-2006]. The ld DR referred to the case of L. G. Electronics India Pvt. Ltd Vs Addl. CIT Range-4, New Delhi [2010] 39 SOT 275 (ITAT Delhi D Bench) where sales tax was held to be incidental to sale and hence trading receipts under UP Industrial Policy, 1989 which granted subsidy

M/S JINDAL PHOTO LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

147 (Punjab & Haryana High Court)[17-08-2006]. The ld DR referred to the case of L. G. Electronics India Pvt. Ltd Vs Addl. CIT Range-4, New Delhi [2010] 39 SOT 275 (ITAT Delhi D Bench) where sales tax was held to be incidental to sale and hence trading receipts under UP Industrial Policy, 1989 which granted subsidy

THE COMMISSIONER OF INCOME TAX vs. M.S.AGGARWAL

Section 139(1) of the Act, every person who is assessable under the Act, must file a return declaring his or her total income during the previous year on or before the due date, for assessment under Section 143 of the Act. Hence, the ―disclosure of income‖ is the disclosure of the total income in a valid return under Section

THE COMMISSIONER OF INCOME TAX XIII vs. RADHEY SHYAM BANSAL

reassessment‘ in s.132B shall be construed as references to ‗block assessment‘.‖ ―158BD. Undisclosed income of any other person - Where the AO is satisfied that any undisclosed income belongs to any person, other than the person with respect to whom search was made under s.132 or whose books of account or other documents or any assets were requisitioned under s.132A, then

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

147 (Punjab &\nHaryana High Court)[17-08-2006]. The ld DR referred to the case of L.\nG. Electronics India Pvt. Ltd Vs Addl. CIT Range-4, New Delhi [2010]\n39 SOT 275 (ITAT Delhi D Bench) where sales tax was held to be\nincidental to sale and hence trading receipts under UP Industrial\nPolicy, 1989 which granted subsidy

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

147 (Punjab &\nHaryana High Court)[17-08-2006]. The ld DR referred to the case of L.\nG. Electronics India Pvt. Ltd Vs Addl. CIT Range-4, New Delhi [2010]\n39 SOT 275 (ITAT Delhi D Bench) where sales tax was held to be\nincidental to sale and hence trading receipts under UP Industrial\nPolicy, 1989 which granted subsidy

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

147 (Punjab &\nHaryana High Court)[17-08-2006]. The ld DR referred to the case of L.\nG. Electronics India Pvt. Ltd Vs Addl. CIT Range-4, New Delhi [2010]\n39 SOT 275 (ITAT Delhi D Bench) where sales tax was held to be\nincidental to sale and hence trading receipts under UP Industrial\nPolicy, 1989 which granted subsidy

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

147 (Punjab &\nHaryana High Court)[17-08-2006]. The ld DR referred to the case of L.\nG. Electronics India Pvt. Ltd Vs Addl. CIT Range-4, New Delhi [2010]\n39 SOT 275 (ITAT Delhi D Bench) where sales tax was held to be\nincidental to sale and hence trading receipts under UP Industrial\nPolicy, 1989 which granted subsidy

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

147 (Punjab &\nHaryana High Court)[17-08-2006]. The ld DR referred to the case of L.\nG. Electronics India Pvt. Ltd Vs Addl. CIT Range-4, New Delhi [2010]\n39 SOT 275 (ITAT Delhi D Bench) where sales tax was held to be\nincidental to sale and hence trading receipts under UP Industrial\nPolicy, 1989 which granted subsidy

JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, CC- 30, NEW DELHI

147 (Punjab &\nHaryana High Court)[17-08-2006]. The ld DR referred to the case of L.\nG. Electronics India Pvt. Ltd Vs Addl. CIT Range-4, New Delhi [2010]\n39 SOT 275 (ITAT Delhi D Bench) where sales tax was held to be\nincidental to sale and hence trading receipts under UP Industrial\nPolicy, 1989 which granted subsidy