MR. SATYA PRAKASH SINGH,MUMBAI vs. ITO, WARD-28(3)(1), VASHI

In the result, the ground so taken by the assessee so far as it relates to challenging the order of the AO as passed beyond the period of limitation is hereby allowed

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav

142A and ending with the date on which the report of the Valuation Officer is received by the Assessing Officer; or (vi) the period (not exceeding sixty days) commencing from the date on which the Assessing Officer received the declaration under sub-section (1) of section 158A and ending with the date on which the order under sub-section

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

reassessment notice issued u/s 148 of the Act. 13. It is observed that in assessment order, Assessing Officer has referred to decision of Delhi High court in case of assessee for A.Y.2007-08 wherein assessee’s writ petition was dismissed and observed that receipt of DVO’s order after completion of assessment does not make reference invalid. It is relevant

ACC LTD.,MUMBAI vs. DCIT(LTU) - 1, MUMBAI

In the result, appeal filed by assessee is partly allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

reassessment notice issued u/s 148 of the Act. 13. It is observed that in assessment order, Assessing Officer has referred to decision of Delhi High court in case of assessee for A.Y.2007-08 wherein assessee’s writ petition was dismissed and observed that receipt of DVO’s order after completion of assessment does not make reference invalid. It is relevant

ACC LTD.,MUMBAI vs. DCIT(LTU) - 1, MUMBAI

In the result, appeal filed by assessee is partly allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

reassessment notice issued u/s 148 of the Act. 13. It is observed that in assessment order, Assessing Officer has referred to decision of Delhi High court in case of assessee for A.Y.2007-08 wherein assessee’s writ petition was dismissed and observed that receipt of DVO’s order after completion of assessment does not make reference invalid. It is relevant

PANKAJ DHANDHARIA,MUMBAI vs. ACIT-22(1), MUMBAI

Appeal is dismissed

reassessment order passed under\nsection 147 read with section 144B of The Income Tax Act, 1961\n(The Act) on 6/11/2023 by the National Faceless Assessment\nCentre (the learned AO) dated 6/11/2023, was dismissed.\n2. The assessee is aggrieved with the same and is in appeal before\nus raising following grounds.\n1.\nOn the facts and circumstances of the case

ACADEMY FOR GLOBAL EDUCATION SERVICES PRIVATE LIMITED,MUMBAI vs. ITO, MUMBAI

In the result, the appeal filed by the Assessee stands allowed

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2011-12

Section 142A of the Act as it stood for the year under consideration reads as under: "142. (1) For the purposes of making an assessment or reassessment