DCIT, NEW DELHI vs. M/S. DHARAMPAL SATYAPAL LTD., DELHI

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

section 34/147." In the same order the Hon'ble court has further held that it not furnish a reasonable ground for the Income tax Officer to believe that on account of the failure - indeed not a mere failure but a positive design to mislead of the assessee to disclose all material facts, fully and truly, necessary for the assessment

M/S. DHARAMPAL SATYAPAL LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

section 34/147." In the same order the Hon'ble court has further held that it not furnish a reasonable ground for the Income tax Officer to believe that on account of the failure - indeed not a mere failure but a positive design to mislead of the assessee to disclose all material facts, fully and truly, necessary for the assessment

OPTIMIST ELECTRONICS P.LTD,NEW DELHI vs. ITO, WARD-19(2), NEW DELHI

In the result, appeal of the assessee is partly allowed as indicated above

Bench: Shri Challa Nagendra Prasad, S.M.C.

reassessment proceeding must be quashed. For adjudicating this issue, the reasons recorded by the Assessing Officer and relevant proforma of approval granted by the Pr. CIT are reproduced as under: "Reason for the belief that income has escaped assessment in the case of M/s, Omkam Developers Pvt. Ltd. A.Y. 2009-10 (Pan:AAACQ5036B) 1. Name & Address of the Assessee

SHYAM PRODUCTS P.LTD,NEW DELHI vs. ITO, WARD-23(3), NEW DELHI

In the result, appeal of the assessee is partly allowed as indicated above

Bench: Shri Challa Nagendra Prasad, S.M.C.

reassessment proceeding must be quashed. For adjudicating this issue, the reasons recorded by the Assessing Officer and relevant proforma of approval granted by the Pr. CIT are reproduced as under: "Reason for the belief that income has escaped assessment in the case of M/s, Omkam Developers Pvt. Ltd. A.Y. 2009-10 (Pan:AAACQ5036B) 1. Name & Address of the Assessee

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. This itself shows that reassessment proceedings requires to be quashed as the neither rejection not acceptance of the objections of the assessee has prejudiced the interest of the assessee to challenge the same before the higher forum. Therefore not passing a speaking order rejecting the objections of the assessee but passing an order u/s 147

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. This itself shows that reassessment proceedings requires to be quashed as the neither rejection not acceptance of the objections of the assessee has prejudiced the interest of the assessee to challenge the same before the higher forum. Therefore not passing a speaking order rejecting the objections of the assessee but passing an order u/s 147

MAHESHWARI ROLLER FLOUR MILLS PVT LTD,NEW DELHI vs. ITO WARD - 16(1), NEW DELHI

In the result, appeal of the Assessee allowed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

reassessment order invalid”. 3.4. In the case of Sarthak Securities Co. (P) Ltd., 329 ITR 110 (Del.), the Hon’ble Delhi High Court held as under : “No independent application of mind by the Assessing officer but acting under information from Inv. Wing - Notice U/s. 147 to be quashed”. 3.5. The assessee also submitted that assessment is barred by time

DCIT CIRCLE-10(1), NEW DELHI vs. ANJANI KUMAR GOENKA, NEW DELHI

In the result, appeal by the Revenue is dismissed in the aforesaid manner

Bench: Shri Shamim Yahya & Shri Sudhir Kumara.Yr. : 2011-12 Dcit, Cirlce-10(1), Anjani Kumar Goenka, C.R. Building, Vs. N-86, Connaught Place, I.P. Estate, New Delhi – 1 New Delhi – 2 (Pan: Aagpg6344M) (Appellant) (Respondent) Appellant By : Sh. Amit Goel, Ca Respondent By : Mr. Javed Akhtar, Cit(Dr) Date Of Hearing : 08.10.2024 Date Of Pronouncement : 15.10.2024 Order

reassessment order could have been u/s 153A of the Act alone and not u/s 148/147 of the Act. Thus the notice issued u/s 148 and the impugned assessment order passed are bad-in-law, without jurisdiction and non-est. By a reference to the provisions of 2nd proviso to section 6.4 153A of the Act, it has been argued that

VRC TOWNSHIP P LTD.,DELHI vs. ITO, NEW DELHI

In the result, appeal of the Assessee allowed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

section in the notice is prima facie evidence of non-application of mind on the part of the sanctioning authority. Their lordship in this judgment categorically held that such defect cannot be cured u/s. 292B of the Act. 10. The ld. AR placed reliance on the decision of Hon'ble High Court of Delhi dated

SKY BLUE INFOTECH PVT LTD,NEW DELHI vs. ITO WARD - 23(4), NEW DELHI

In the result, appeal of the assessee is partly allowed as

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.438/Del/2020 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Sky Blue Infotech Pvt. Ltd. Income Tax Officer 206, Hans Bhawan, 1, Vs. Ward-23(4), Bahadurshah Zafar Marg, Room No.246, C.R. Bldg., New Delhi. I.P. Estate, New Delhi. Pan No. Aalcs1584K अपीलाथ" Appellant ""यथ"/Respondent

reassessment proceeding must be quashed. For adjudicating this issue, the reasons recorded by the Assessing Officer and relevant proforma of approval granted by the Pr. CIT are reproduced as under: "Reason for the belief that income has escaped assessment in the case of M/s, Omkam Developers Pvt. Ltd. A.Y. 2009-10 (Pan:AAACQ5036B) 1. Name & Address of the Assessee

AMIT KHATRI,SONIPAT vs. ITO, WARD 1, SONIPAT

In the result, appeal of the assessee is partly allowed as

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2430/Del/2023 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Amit Khatri Income Tax Officer Ward No.30, Garhi Bhraman, Vs. Ward-1, Sonipat, Haryana. Sonipat, Haryana. Pan No. Bdspk3438G अपीलाथ" Appellant ""यथ"/Respondent

reassessment proceeding must be quashed. For adjudicating this issue, the reasons recorded by the I.T.A. No. 2430/Del/2023 Assessing Officer and relevant proforma of approval granted by the Pr. CIT are reproduced as under: "Reason for the belief that income has escaped assessment in the case of M/s, Omkam Developers Pvt. Ltd. A.Y. 2009-10 (Pan:AAACQ5036B) 1. Name & Address

MADHU APARTMENT PVT. LTD.,DELHI vs. ITO, WARD- 16(1), NEW DELHI

In the result, appeal of the Assessee allowed

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

section in the notice is prima facie evidence of non-application of mind on the part of the sanctioning authority. Their lordship in this judgment categorically held that such defect cannot be cured u/s. 292B of the Act. 10. The ld. AR placed reliance on the decision of Hon'ble High Court of Delhi dated

MADHU APARTMENT PVT. LTD.,DELHI vs. ITO, WARD- 16(1), NEW DELHI

In the result, appeal of the Assessee allowed

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

section in the notice is prima facie evidence of non-application of mind on the part of the sanctioning authority. Their lordship in this judgment categorically held that such defect cannot be cured u/s. 292B of the Act. 10. The ld. AR placed reliance on the decision of Hon'ble High Court of Delhi dated

SUMANGAL TECHPARK (P) LTD,NEW DELHI vs. ITO WARD - 24(3), NEW DELHI

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Anil Chaturvedi & Shri C.M. Gargassessment Year: 2010-11 Sumangal Techpark (P) Ltd., Vs. Ito, 117, Hans Bhawan, Ward-24(3), 1 Bsz Marg, New Delhi. New Delhi. Pan: Aalcs4760R (Appellant) (Respondent) Assessee By : Shri S.K. Gupta, Ca Revenue By : Ms Kirti Sankratyayan, Sr. Dr Date Of Hearing : 19.12.2022 Date Of Pronouncement : 23.02.2023 Order Per C.M. Garg, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.02.2019 Of The Cit(A)-8, New Delhi, Relating To Assessment Year 2010-11. 2. First Of All, We Have Heard The Arguments Of Both The Representatives On Legal Ground No.1 Of The Assessee Which Reads As Under:- “3. The Initiation Of The Proceedings U/S 148 & The Consequent Order Us 147 Are Bad In Law As A) The Initiation Of Proceedings U/S 148 Are Contrary To Provisions Of Law B) The Mandatory Procedure Laid Down In The Act Has Not Been Followed. C) The Notice Issued U/S 148 Is Time Barred As Issued After 4 Years From The End Of The Relevant Assessment Year Where The Case Has Already Been Assessed U/S 143(3). D) The Approval Of Addl. Cit & Pcit Is Bad In Law & Mechanical Without Application Of Mind & Has Been Taken Without Bringing To Their Notice Material Facts Of The Case. E) The Information Has Been Collected Behind The Back Of The Assessee & The Assessee Was Never Confronted With The Same Nor An Opportunity Provided For Cross-Examination Of Jain Brothers, Alleged Intermediary & The Relevant Seized Material Relied Upon Has Not Been Provided To The Assessee.”

section 148 of the Act was granted by the LearnedPr.CIT in a mechanical manner and without application of mind and, therefore, reassessment proceeding must be quashed. For adjudicating this issue, the reasons recorded by the Assessing Officer and relevant proforma of approval granted by the Pr. CIT are reproduced as under: "Reason for the belief that income has escaped assessment

MR. JAGAT SINGH,,DELHI vs. ACIT, NEW DELHI

Bench: Shri N. K. Saini & Ms Suchitra Kambleita No. 3037/Del/2015 ( A.Y 2005-06) Ita No. 3039/Del/2015 ( A.Y 2007-08)

section 147 of the Income Tax Act and as such learned CIT(A) ought to have held that the initiation of proceedings u/s 148 of the Income Tax Act was without jurisdiction. 1.2. That the learned CIT(A) has failed to comprehend that, the learned ACIT had no "tangible material" at the time of initiation of proceedings and the alleged

MR. JAGAT SINGH,,DELHI vs. ACIT, NEW DELHI

Bench: Shri N. K. Saini & Ms Suchitra Kambleita No. 3037/Del/2015 ( A.Y 2005-06) Ita No. 3039/Del/2015 ( A.Y 2007-08)

section 147 of the Income Tax Act and as such learned CIT(A) ought to have held that the initiation of proceedings u/s 148 of the Income Tax Act was without jurisdiction. 1.2. That the learned CIT(A) has failed to comprehend that, the learned ACIT had no "tangible material" at the time of initiation of proceedings and the alleged

MR. JAGAT SINGH,,DELHI vs. ACIT, NEW DELHI

Bench: Shri N. K. Saini & Ms Suchitra Kambleita No. 3037/Del/2015 ( A.Y 2005-06) Ita No. 3039/Del/2015 ( A.Y 2007-08)

section 147 of the Income Tax Act and as such learned CIT(A) ought to have held that the initiation of proceedings u/s 148 of the Income Tax Act was without jurisdiction. 1.2. That the learned CIT(A) has failed to comprehend that, the learned ACIT had no "tangible material" at the time of initiation of proceedings and the alleged

MR. JAGAT SINGH,,DELHI vs. ACIT, NEW DELHI

Bench: Shri N. K. Saini & Ms Suchitra Kambleita No. 3037/Del/2015 ( A.Y 2005-06) Ita No. 3039/Del/2015 ( A.Y 2007-08)

section 147 of the Income Tax Act and as such learned CIT(A) ought to have held that the initiation of proceedings u/s 148 of the Income Tax Act was without jurisdiction. 1.2. That the learned CIT(A) has failed to comprehend that, the learned ACIT had no "tangible material" at the time of initiation of proceedings and the alleged