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, Provided that in case of such

GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

Bench: HON'BLE THE CHIEF JUSTICE

153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb)an order of assessment or reassessment

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

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

153A. 32. In the case at hand, we are only concerned with the failure of a person in furnishing, in due time, the return of income which he is required to furnish under Section 139. Hence, it is also necessary to advert to the relevant portions of Section 139 of the Act as well and they are reproduced below

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

The appeals are allowed

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

reassessment, relating to any assessment year, which stands revived under sub-section (2) of section 153A or sub-section (5) of section

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

Bench: This Hon’Ble Court. (Ii) That Even Though The Appeals Of The Revenue Are Dismissed In Respect Of Assessments Passed Under 153A & 153C, In The Absence Of Incriminating

reassessment under section 148 (i.e.) if as on the date the assessment under section 153A or section 153C was passed

M/S. SUPER MALLS PRIVATE LIMITED. vs. PRINCIPAL COMMISSIONER OF INCOME TAX 8

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

section 153A. Accordingly, it is directed to issue such person (M/s Super Mall (P) Ltd.) notice and assess and reassess

COMMISSIONER OF INCOME TAX vs. LAXMAN DAS KHANDELWAL

Bench: HON'BLE THE CHIEF JUSTICE

reassessment proceedings on the finding that the same stood vitiated as the assessment Officer lacked jurisdiction in absence of notice under Section 143(2) of the act of 1961. The Tribunal observed: “17. In conclusion, we find that there was no notice issued u/s 143(2) prior to the completion of assessment under section Civil Appeal