GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

Bench: HON'BLE THE CHIEF JUSTICE

reassessment under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except of an order referred to in sub- section (12) of section 144BA

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

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

3) reassessment in case of income having escaped assessment under section 147; and (4) assessment under section 153A in consequence of search under section 132. iii) It is submitted that the assessment under section 153A is a special procedure for assessment in consequence of search and is distinct from regular scrutiny assessment under section 143

BRIJ LAL vs. COMMNR. OF INCOME TAX, JALANDHAR

reassessment or recomputation exceeds the tax on the total income determined under sub-section (1) of section 143 or on the basis of the regular assessment aforesaid. (4) Where, as a result of an order under section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section

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

The appeal is allowed without

reassessment proceedings even when intimation under section 143(1) had been issued. 19. Inevitable conclusion is that High Court has wrongly applied Adani\022s case (supra) which has no application to the case on the facts in view of the conceptual difference between Section 143(1) and Section 143(3

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 orders for the assessment years 1990-91, 1991-92 and 1992-93, assessee preferred three appeals before the first appellate authority i.e. Commissioner of Income Tax (Appeals), IV Cochin (briefly “the CIT(A)” hereinafter). Assessee raised the ground that it had disclosed all material facts necessary for completing the assessments. The assessments having been completed under Section 143(3

COMMISSIONER OF INCOME TAX vs. LAXMAN DAS KHANDELWAL

Bench: HON'BLE THE CHIEF JUSTICE

3) of Section 143.” 6. The question, however, remains whether Section 292BB which came into effect on and from 01.04.2008 has effected any change. Said Section 292BB is to the following effect:- “292BB. Notice deemed to be valid in certain circumstances. – Where an assessee has appeared in any proceeding or cooperated in any inquiry relating to an assessment or reassessment

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

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

3) of section 143 and section 144 shall, so far as may be, apply; (c) the Assessing Officer, on determination of the undisclosed income of the block period in accordance with this Chapter, shall pass an order of Civil Appeal No.________ of 2014 & connected matters Page 18 of 57 (arising out of S.L.P. (C) Nos. 540 of 2009) Page

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

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

143(3). For instance, the lower claim of the assessee for depreciation in the year under consideration was based on straight line method followed by the assessee and since the same method followed consistently in the preceding years was accepted by the Department, the order of the Assessing Officer accepting the same even in the year under consideration

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

The appeals are allowed in the above

143 or 144 and a time limit for passing such an order was laid down in that sub-section. Sub-section (3), however, speaks of "the assessment, reassessment

INCOME TAX OFFICER vs. VIKRAM SUJITKUMAR BHATIA

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

reassess income of such other person in accordance with the provisions of Section 153A. It also further provided that in case of such other person, the reference to the date of initiation of the search under Section 132 or making of requisition under Section 132-A in the second proviso to sub-section (1) of Section 153-A shall

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

The appeal is allowed to the extent indicated above

3): The provisions of sub-sections (1) and (2) shall not apply to the following classes of assessments, 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

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

reassessments. - (1) No order of assessment shall be made under section 143 or section 144 at any time after - (a) the expiry of - ... (iii) two years from the end of the assessment year Page 5 JUDGMENT 5 in which the income was first assessable, where such assessment year is an assessment year commencing on or after

COMMISSIONER OF INCOME TAX 5 MUMBAI vs. M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

143 or Section 144 of the new Act. We cannot, therefore, consistently with the rule   of   interpretation   which   denies retrospective   operation   to   a   statute which   has   the   effect   of   creating   or imposing a new obligation or liability, construe sub­section (6) of Section 171 as embracing a case where assessment of a Hindu undivided family is made under the provisions

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

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

143(3) of the Act. Reliance is placed on the decision of this Court in the case of trustees of H.E.H, the Nizam’s Supplemental Family Trust v. CIT, reported in (2000) 3 SCC 501 (paragraphs 10 & 11). It is submitted that the said CA 5769/2022 Etc. Page 17 of 67 decision was subsequently followed and affirmed by this Court

SASI ENTERPRISES vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: The Additional Chief Metropolitan Magistrate (Egmore), Chennai, For The Willful & Deliberate Failure To File Returns For The Assessment Years 1991-92, 1992-93 & Hence Committing Offences Punishable Under Section 276 Cc Of The Income Tax Act, 1961 (For Short “The Act”). Complaints Were Filed On 21.8.1997 After Getting The Sanction From The Commissioner Of Income Tax, Central Ii, Chennai Under Section 279(1) Of The Income Tax Act. Appellants Filed Two Discharge Petitions Under Section 245(2) Cr.P.C., Which Were Dismissed By The Chief Metropolitan Magistrate Vide Order Dated 14.6.2006. Appellants Preferred Crl. R.C. Nos.781 To 786 Of 2006 Before The High Court Of Madras Which Were Dismissed By The High Court Vide Its Common Order Dated 2.12.2006, Which Are The Subject Matters Of These Appeals.

143 without recourse to Section 147. Further, with the deletion of Section 271(1)(a), a penalty for failure to furnish in due time a return of income under Section 139(1), is abolished. Levy of punitive interest under Section 234A made mandatory and the discretion of the assessing officer to reduce or waive the interest was taken away

SHITAL FIBERS LTD. vs. COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

3. We are referring to the facts of the case in Civil Appeal No. 14318 of 2015. Appellant is a company which filed a return declaring net taxable income at Rs. 46,99,293/- for the Assessment Year 2002-03. The appellant claimed deductions under Section 80-HHC and 80-IA of the Income Tax Act, 1961 (for short

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

3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of relevant assessment year, unless any income chargeable to tax has escaped assessment for such assessment year by reason of the failure on the part of the assessee