THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

143(3). The assessment was completed by treating the lease rent received from Apollo Tyres Ltd. amounting to Rs.6,61,75,914/- as income from business of the assessee. Thereafter the AO issued notice dated 23.3.2001 and ITA Nos.757/2009 and batch cases 15 reopened the assessment under Section 148 of the Act. The proposed re-assessment principally

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), vs. MS/.LOVE IN ACTION SOCIETY NALANCHIRA,

Appeal is allowed as

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

143(3) was completed. The Commissioner of Income Tax (Exemptions) issued notice dated 02.03.2018 under Section 263 of the Act. The assessee, in spite of receipt of notice, did not file reply or attend I.T.A. No.282/2019 -3- the hearing before CIT (Exemptions). The CIT (Exemptions) hence was compelled to proceed ex parte and made the order dated 19.03.2018, relevant portion

MOHAMMED SHERIEF vs. THE COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

3 [2018] 403 ITR 259 (Delhi) ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -17- conclusion that these are documents belonging to the appellant.” and also the ground of appeal filed before the Tribunal. “2. The learned Commissioner of Income tax (Appeals) failed to appreciate the fact that the Assessing Officer had no jurisdiction to make an assessment under section 153C

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

3 [2018] 403 ITR 259 (Delhi) ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -17- conclusion that these are documents belonging to the appellant.” and also the ground of appeal filed before the Tribunal. “2. The learned Commissioner of Income tax (Appeals) failed to appreciate the fact that the Assessing Officer had no jurisdiction to make an assessment under section 153C

THE COMMISSIONER OF INCOME-TAX(EXEMPTIONS) vs. M/S CHOICE FOUNDATION

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

143(3) of the Income Tax Act dated 10/03/2015 for the assessment year 2010-11 is erroneous in so far as it is prejudicial to the interests of revenue. Accordingly, invoking the provisions of section 263 of the Income Tax Act, 1961, the assessment order dated 10/03/2015 is set aside with a direction to the Assessing Officer to redo

COMMISSIONER OF INCOME TAX, TVM vs. M/S HOTEL SUN BEAM, ATTAKULANGARA TVM

Appeal is dismissed as indicated above

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

3. The Revenue challenges the order of the Income Tax Appellate Tribunal, Kochi in I.T.A No.695/Coch/2006. The subject matter of the appeal relates to the assessment year 2002- 03. The appeal is filed on the following substantial questions of law: “1. Whether on the facts and in the circumstances of the case the reassessment made by the Assessing Officer treating