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

In the resultant proceedings cannot clothe it with legality

reassessment under section 17. 14. Let us now examine sections 143 and 148 of the provisions of the income-tax Act, where similar language had been employed. Under section 143(2

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

In the resultant proceedings cannot clothe it with legality

reassessment under section 17. 14. Let us now examine sections 143 and 148 of the provisions of the income-tax Act, where similar language had been employed. Under section 143(2

MUKAND LIMITED,MUMBAI vs. DCIT 3(2)(1), MUMBAI

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

Bench: Shri C.N. Prasad, Hon'Blem/S. Mukund Limited V. Dy. Cit-3(2)(1) Aayakar Bhavan Bajaj Bhavan, 3Rd Floor M.K. Road 226 Nariman Point New Marine Lines Mumbai – 400 021 Mumbai – 400 020 Pan: Aaacm5008R (Appellant) (Respondent) Assessee By : Shri Kirit Kamdar Department By : Shri Ajay K. Ojha

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 (3) of the Act, it is necessary to issue a notice under Section 143 (2

SAKUN GEMS,MUMBAI vs. ITO 19(3)(2), MUMBAI

In the result, both the appeals of the assessee for the A

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

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 (3) of the Act, it is necessary to issue a notice under Section 143 (2

SAKUN GEMS,MUMBAI vs. ITO 19(3)(2), MUMBAI

In the result, both the appeals of the assessee for the A

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

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 (3) of the Act, it is necessary to issue a notice under Section 143 (2

AMOHA TRADERS P.LTD,MUMBAI vs. DCIT 3(1), MUMBAI

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

Bench: Justice Shri P.P. Bhatt & Shri G.S. Pannu: (A.Y : 2007-08)

143(2) of the Act was system generated, based on the address available in PAN database, we are unable to understand how the address on the ITS report generated from the same system for the year under consideration has the correct address of the assessee. 12. As regards applicability of provisions of Section 292BB of the Act, we find that

NITIN P. CHHEDA,MUMBAI vs. ITO 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

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

NITIN P. CHHEDA,MUMBAI vs. ITO 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

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

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

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 (3) of the Act, it is necessary to issue a notice under Section 143 (2

RAMESH SALECHA HUF,MUMBAI vs. ITO 14(2)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

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 (3) of the Act, it is necessary to issue a notice under Section 143 (2

VIDYAVIHAR CONTAINERS LTD,MUMBAI vs. DCIT CIR 10(2), MUMBAI

In the result, the assessee’s appeal for A

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain M/S. Vidyavihar Containers Ltd. Dcit, Circle-10(2) Bajaj Bhawn, 3Rd Floor, Jumnalal Aayakar Bhavan, M.K. Road Vs. Bajar Marg, 226, Nariman Point Mumbai 400020 Mumbai 400021 Pan – Aaacn0291R Appellant Respondent

143(2) of the Act by affixture the ITIs in the case on hand, since the due process of law has not been followed by the Department, it has thereby rendered the said service as not a valid service. In this regard we find that similar issue of procedures to be followed by Revenue for service of notice by affixture

MEHTA EMPORIUM JEWELLERS,MUMBAI vs. ITO 15(2)(3), MUMBAI

In the result, appeal of the assessee is allowed as indicated above and the cross objection of the Revenue is dismissed as infructuous

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Mehta Emporium Jewellers V. Income Tax Officer – 15(2)(3) 101, Hetal Arch, S.V. Road, Mumbai Opp. Natraj Market, Malad (W), Mumbai – 400 064

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 (3) of the Act, it is necessary to issue a notice under Section 143 (2

UTILITY SUPPLY PRIVATE LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 8(4) MUMBAI, MUMBAI

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

143(3) or 147 / 263\netc. is seen and a copy of the relevant order is placed on file and\nensure that the total income assessed under section 153A of the\nI.T. Act is not less than the total income determined in\nproceedings prior to the order under section 153A of the Act.\nThe office note should also give finding

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