MRS.PRABHABEN K. GALA,MUMBAI vs. ITO WARD-23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri C.N. Prasad, Hon'Ble

reassessment orders without notice under Section 143 (2) of the Act was justified. 18. The wording of Section 143(2)(ii) of the Act, which

MRS.PRABHABEN K. GALA,MUMBAI vs. ITO WARD-23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri C.N. Prasad, Hon'Ble

reassessment orders without notice under Section 143 (2) of the Act was justified. 18. The wording of Section 143(2)(ii) of the Act, which

ASGAR MOHAMMED HUSSAIN GHADIALI,MUMBAI vs. ITO 17(1)(2), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Bleshri Asgar Mohammed Hussain Ghadiali V. Income Tax Officer – 17(1)(2) Gem Time Trading, 59 Nakhoda Street Aayakar, Mumbai New Vora’S Malo, 3Rd Floor, Room No. 24 Mumbai – 400 003 & M/S. Kagalwala & Associates Pan: Aappk 4042 B (Assessee) (Respondent) Assessee By : Shri Dr. K. Shivram & Shri Rahul K. Hakani Department By : Shri Satish Chandra Rajore

reassessment orders without notice under Section 143 (2) of the Act was justified. 18. The wording of Section 143(2)(ii) of the Act, which

MANOHAR MANAK ALLOYS P.LTD,MUMBAI vs. ACIT 4(2), MUMBAI

Appeal is allowed

143(3) of the Act on 30.03.1998. Subsequently, reassessment proceeding were initiated in respect of three issues viz., (i) the expenses claimed for share issue, (ii) bad and doubtful debts and, (iii) excess depreciation on gas cylinders and goods containers. The reassessment order was passed on 28.03.2002. Subsequently, 12 Assessment Years: 2017-18 on 29.03.2004, order under Section

NAVNIDHI STEEL AND ENGG CO. P.LTD,MUMBAI vs. DCIT 5(2)(1), MUMBAI

The appeal of the assessee is dismissed

Bench: Shri Joginder Singh, Assessment Year: 2007-08

section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings even when intimation under section 143

SHUMBHLAXMI DYETEX P.LTD,MUMBAI vs. ACIT CEN CIR 3(3), MUMBAI

Bench: Ld. Cit(A). Thus Assessee Request To Raise This Legal Point As Additional Ground.

reassessment. Section 292 BB of the Act cannot obviate the requirement of complying with a jurisdictional condition. For the Assessing Officer to make an order of assessment under Section 143

THE NEW INDIA ASSURANCE CO. LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX , INCOME TAX OFFICER, NFAC, MUMBAI

Accordingly, in terms of the aforesaid, Ground No. 3 to\n7 raised by the Assessee pertaining to merits of such\nadditions/disallowances are dismissed as having been rendered\ninfructuous

Bench: "CLEAN_TEXT": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"I\" BENCH, MUMBAI\n\nSHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER\nSHRI RAHUL CHAUDHARY (Judicial Member)

reassessment proceedings culminated into passing of\nAssessment Order, dated 29/12/2017, under Section 143(3)\nread with Section 147 of the Act.\n\n5.\nBeing

KONARK STRUCTURAL ENGG PRIVATE LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-12, MUMBAI

In the result, the appeal of assessee is allowed

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

section 143(3) of the Act and which does not form the subject-matter of reassessment under section 143(3) read

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

reassessment proceedings culminated into passing of\nAssessment Order, dated 29/12/2017, under Section 143(3)\nread with Section 147 of the Act.\n5. Being

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

reassessment proceedings culminated into passing of\nAssessment Order, dated 29/12/2017, under Section 143(3)\nread with Section 147 of the Act.\n5. Being

THE NEW INDIA ASSURANCE CO. LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -3(2)(2), MUMBAI

reassessment proceedings culminated into passing of\nAssessment Order, dated 29/12/2017, under Section 143(3)\nread with Section 147 of the Act.\n\n5. Being

MAHARASHTRA STATE ELECTRICITY TRANSMISSION COMPANY LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-14(2)(3), MUMBAI

In the result, the appeal of the assessee is al

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-12 Maharashtra State Electricity Income-Tax Officer, Ward Transmission Company Ltd., 14(2)(3), Plot No. C-19 E Block, Vs. Aayakar Bhavan, Maharshi Prakashganga, Bandra-Kurla Karve Road, Complex, Bandra (East), Mumbai-400020. Mumbai-400051. Pan No. Aaecm 2936 N Appellant Respondent Assessee By : Mr. Ketan Ved, Ar Revenue By : Mr. Harishankar Lal, Dr : Date Of Hearing 15/11/2022 Date Of Pronouncement : 29/12/2022

reassessment on two grounds. Firstly, the assessment completed under section 143(3) of the under section 143(3) of the Act cannot

DCIT CC 6(2), MUMBAI vs. THE BOARD OF CONTROL FOR CRICKET IN INDIA, MUMBAI

In the resultant proceedings cannot clothe it with legality

143(3) of the Act is valid in the background of provisions of section 292BB of the Act. The provisions of section 292BB read as under: "[Notice deemed to be valid in certain circumstances. 292BB. Where on assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment

DCIT CC 6(2), MUMBAI vs. THE BOARD OF CONTROL FOR CRICKET IN INDIA, MUMBAI

In the resultant proceedings cannot clothe it with legality

143(2) after the completion of the reassessment proceedings?” 3. As all the above grievances revolve around the validity of reassessment proceedings, in the absence of evidence of service of notice under section

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, in terms of the aforesaid, Ground No. 3 to\n7 raised by the Assessee pertaining to merits of such\nadditions/disallowances are dismissed as having been rendered\ninfructuous

reassessment proceedings culminated into passing of\nAssessment Order, dated 29/12/2017, under Section 143(3)\nread with Section 147 of the Act.\n\n5. Being

THE NEW INDIA ASSURANCE CO. LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(2)(2), MUMBAI

reassessment proceedings culminated into passing of \nAssessment Order, dated 29/12/2017, under Section 143(3) \nread with Section 147 of the Act. \n5. Being

THE ACIT CENT. CIR -5(4) , MUMBAI vs. SHRI NITAN CHHATWAL, MUMBAI

In the result, the both the appeals of the revenue are dismissed

reassessment proceedings under section 147 when the time for issuance of notice under section 143(2) had not expired. However

ACIT CENT. CIR -5(4) , MUMBAI vs. SHRI NITAN CHHATWAL , MUMBAI

In the result, the both the appeals of the revenue are dismissed

reassessment proceedings under section 147 when the time for issuance of notice under section 143(2) had not expired. However