AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

block period in accordance with this Chapter, shall pass an order of assessment and determine the tax payable by him on the basis of such assessment: (c) the assets seized under section 132 or requisitioned under section 132-A shall be dealt with in accordance with the provisions of section 132-B. 15. Thus, the requirement to seek a return

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

block period in accordance with this Chapter, shall pass an order of assessment and determine the tax payable by him on the basis of such assessment: (c) the assets seized under section 132 or requisitioned under section 132-A shall be dealt with in accordance with the provisions of section 132-B. 15. Thus, the requirement to seek a return

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

block period in accordance with this Chapter, shall pass an order of assessment and determine the tax payable by him on the basis of such assessment: (c) the assets seized under section 132 or requisitioned under section 132-A shall be dealt with in accordance with the provisions of section 132-B. 15. Thus, the requirement to seek a return

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

block period in accordance with this Chapter, shall pass an order of assessment and determine the tax payable by him on the basis of such assessment: (c) the assets seized under section 132 or requisitioned under section 132-A shall be dealt with in accordance with the provisions of section 132-B. 15. Thus, the requirement to seek a return

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-I, NEW DELHI

In the result, appeals are allowed, as indicated

Bench: Shri Saktijit Dey & Shri M Balaganesh

block period in accordance with this Chapter, shall pass an order of assessment and determine the tax payable by him on the basis of such assessment: (c) the assets seized under section 132 or requisitioned under section 132-A shall be dealt with in accordance with the provisions of section 132-B. 15. Thus, the requirement to seek a return

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

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

block periodthat was assessed, 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

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

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

block periodthat was assessed, 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

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

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

block periodthat was assessed, 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

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

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

block periodthat was assessed, 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

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

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

block periodthat was assessed, 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

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

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

block periodthat was assessed, 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

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

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

block periodthat was assessed, 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

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

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

block periodthat was assessed, 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

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

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

block periodthat was assessed, 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

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

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

block periodthat was assessed, 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

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

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

block periodthat was assessed, 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

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

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

block periodthat was assessed, 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

ALANKIT FOREX INDIA LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

assessment year" would not justify a sweeping or indiscriminate invocation of Section 153C. 68. The jurisdictional AO would have to firstly be satisfied that the material received is likely to have a bearing on or impact the total income of years or years which may form part of the block