BRIJ LAL vs. COMMNR. OF INCOME TAX, JALANDHAR

139 as applicable in the case of the assessee. Explanation 2.—In this sub-section, “tax on the total income as determined under sub- section (1) of section 143” shall not include the additional income-tax, if any, payable under section 143. Explanation 3.—Where, in relation to an assessment year, an assessment is made for the first time under

PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs. ABHISAR BUILDWELL P. LTD

Bench: HON'BLE MR. JUSTICE M.R. SHAH

139, 147, 148, 149, 151 and 153.” Being a non-obstinate provision, Section 153A overrides all these provisions. It is submitted that to what extent does the override operate is also brought clearly by Section 153A in the following manner: I. 153A(1)(b) allows assessment and reassessment

ASSISTANT COMMISSIONER OF INCOME TAX vs. RAJESH JHAVERI STOCK BROKERS PVT.LTD

The appeal is allowed without

1) Before making the assessment, reassessment or recomputation under section 147, the Assessing Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub- section (2) of section 139

COMMNR. OF INCOME TAX vs. HINDUSTAN BULK CARRIERS

The appeals are allowed to the extent indicated above

reassessment is made under section 147 read with section 143(3) or section 144 and an appeal is pending before the first appellate authority." Per majority the Special Bench decided as follows: "Interest under Section 234B will be chargeable: In cases I and III up to the date of the order passed by the Settlement Commission under section 245D

MODI INDUSTRIES LIMITED, MODINAGAR vs. COMMISSIONER OF INCOME-TAX, DELHI

The appeals are allowed in the above

139. A best judgment assessment could also be made under Section 144, if the assessee failed to comply with all the terms of a notice under sub-section (2) of Section 143. The assessment under Section 143 or 144 had to be completed within the time limit prescribed by sub- section (1) of Section 153. After completion of the assessment

M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

reassessment passed under Section 144/147 of the Act were within limitation. 22.6. Learned counsel has specifically referred to Section 149 of the Act which deals with the time limit for issuance of notice under Section 148 of the Act. Post amendment with effect from 01.04.1989, he submits that under Section 149 (1) (b) (iii), the limitation is, if seven years

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

139 speaks of filing of return of income. Section 143 deals with ‘assessment’ while Section 144 deals with ‘best judgment assessment’. Under Section 144A the Joint Commissioner has the power to issue directions in certain cases while under Section 144BA reference can be made to the Principal Commissioner or Commissioner in certain cases. Section 144C deals with reference to dispute

INCOME TAX OFFICER vs. VIKRAM SUJITKUMAR BHATIA

Bench: HON'BLE MR. JUSTICE M.R. SHAH

reassess total income of such other person of such assessment year in the manner provided in Section 153-A.” Section 153C of the act after being amended by Finance Act, 2015 reads thus:- CIVIL APPEAL NO. 911 OF 2022 Page 21 of 67 153-C. Assessment of income of any other person.—(1) Notwithstanding anything contained in Section 139

COMNR. OF INCOME TAX, MUMBAI vs. M/S DAMANI BROTHERS

The appeal is allowed to the extent indicated above

reassessments, and recomputations which may, subject to the provisions of sub-section (2A), be completed at any time (i) xxx xxx xxx [Explanation 1. In computing the period of limitation for the purposes of this section xxx xxx xxx (v) in a case where an application made before the Income-tax Settlement Commission under section 245C is rejected

COMMISSIONER OF INCOME TAX 14 vs. JASJIT SINGH

The appeals are dismissed in terms of signed

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT

1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003 61[but on or before the 31st

PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION) vs. LALJIBHAI KANJIBHAI MANDALIA

The appeal is allowed and the order passed by the High

Bench: HON'BLE MR. JUSTICE HEMANT GUPTA

reassessment of Income under the Act or its predecessor statute, the Essential Commodities Act, 1955; the Foreign Exchange Regulation Act, 1973 as well as in respect of action of the Revenue in the matter of 9 (2000) 242 ITR 302 (Del.) 10 (2003) 260 ITR 80 (SC) 11 (2005) 278 ITR 36 (Bom.) 12 (2021) 433 ITR 203 (Telangana

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

139 has not expired, on the basis of entries relating to such income or transactions as recorded in the books of account and other documents maintained in the normal course on or before the date of the search or requisition relating to such previous years; (e) where any order of settlement has been made under sub-section (4) of section

COMMNR. OF INCOME TAX, GUJARAT CENTRAL vs. SAURASTHRA CEMENT & CHEM. INDUSTRIES LTD

reassessment or re-computation is : made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 250, 254, 260, 262, 263 or 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act;... Explanation 1

COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 6 is the only Section which provides for entrustment of functions of Customs officer on other officers of the Central or the State Government or local authority, it reads as follows:- “6. Entrustment of functions of Board and customs officers on certain other officers. - The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally

COMMNR. OF INCOME TAX vs. HINDUSTAN BULK CARRIERS

The appeals are disposed of accordingly

reassessment for any years and at any stage in original, appellate or revisional proceeding. The definition of ’case’ excludes appeals or revisions which have not been formally admitted by the concerned authorities. This definition clause (b) of Section 245 A indicates that the Settlement Commission can take up for settlement a ’case’ as defined which is pending at any stage

PARASHURAM POTTERY WORKS CO. LTD. vs. INCOME TAX OFFICER, CIRCLE-1, WARD 'A', RAJKOT,GUJARAT

reassessment, or recompu- tation under section 147, the income Tax Officer shall serve on the assessee a notice containing all or any of the re- quirements which may be included in a notice under section 149(1). The Income Tax Officer has also before issuing such notice to record his reasons for doing so. Section 149 prescribes a time limit

COMMR.OF INCOME TAX,CHENNAI vs. M/S ALAGENDRAN FINANCE LTD

reassessment have nothing to do with the said head of income. Doctrine of merger, therefore, would not apply in a case of this nature. 8. Furthermore, Explanation (c) appended to Sub-section (1) of Section 263 of the Act is clear and unambiguous as in terms thereof doctrine of merger applies only in respect of such items which were

INCOME TAX OFFICER WARD NO.16(2) vs. M/S TECHSPAN INDIA PRIVATE LTD.(FORMERLY KNOWN AS M/S. TECHSPAN INDIA LTD.) THROUGH ITS MANAGING DIR

Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL

139 or in response to a notice issued under sub- section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his assessment for that assessment year: x x x x x x” 6 “148. Issue of notice where income has escaped assessment.-(1) Before making the assessment, reassessment