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

Section 276CC- Failure to furnish returns of income. 12.4.1 2% per month or part of a month of the tax and interest determined on assessment or reassessment

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

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

reassessments which had abated under CA No. 6580/2021 Etc. Page 15 of 59 the second proviso to Sub-Section 1 shall stand revived w.e.f. the date of receipt of the order of such annulment. (viii) This revival is notwithstanding anything contained under Sub-Section 1 of Section 153A or Section 153. The proviso to Section 153A(2

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

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

2(34) and Section 28 respectively of the Act, 1962, it is manifest that only such a custom officer who has been assigned the specific functions of assessment and reassessment

M/S.JASWAL NECO LTD. vs. COMMNR. OF CUSTOMS, VISAKHAPATNAM

Section 9(2) authorises the sales tax authorities of a State to assess, reassess, collect and enforce payment of the Central

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

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

SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

2) For the purpose of making an assessment (including an assessment, reassessment or recomputation under section 147) of the income

THE COLLECTOR OF CENTRAL EXCISE, MADRAS vs. M/S M.M. RUBBER & CO

reassessment order made under Section 34(2) was served on the assessee. It may be seen therefore, that, if an authority

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

Appeals are disposed of with the aforementioned directions

2) of the IT Act.” Section 150 of the Act reads as under: 35 “150 - Provision for cases where assessment is in pursuance of an order on appeal, etc. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment

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

The appeals are allowed

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

2) of section 153A or sub-section (1) of section 153B or section 158BE, the order of assessment or reassessment

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

The appeal is allowed without

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

INCOME TAX OFFICER vs. VIKRAM SUJITKUMAR BHATIA

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

reassessment has abated. (2) Where books of account or documents or assets seized or requisitioned as referred to in sub- section

COMMISSIONER OF INCOME TAX vs. LAXMAN DAS KHANDELWAL

Bench: HON'BLE THE CHIEF JUSTICE

Section 143(2) of the Act of 1961. The Tribunal vide impugned order upheld the cross objection and quashed the entire reassessment

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 under Section 147 of the Income Tax Act, 1961 (briefly “the Act” hereinafter) following issuance of notice under Section 148 of the Act is legally sustainable or is bad in law, is again confronting us in the present batch of appeals. The Digitally signed by Anita Malhotra Date: 2024.01.23 17:23:46 IST Reason: Signature Not Verified 2

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

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

2) and (3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).   The statutory scheme   as   delineated   by   Section   14A   has   to   be   understood before correctly appreciating the nature and purport of Rule 8D.  Section 14A was first inserted by Finance Act, 2001 with retrospective   effect   w.e.f.   01.04.1962.     Section   14A   as originally inserted reads as under

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

reassessment viz., 28.03.2002 and not from the date of the initial assessment, and as the proceeding under Section 263 was initiated on 05.03.2004, the provision of sub-section (2

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

The appeals are allowed in the above

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, the Income Tax Officer had to issue a notice of demand, if any sum was payable in consequence of the assessment order or notify to the assessee

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

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

2(35)(b) of the Act CA 5769/2022 Etc. Page 22 of 67 expressing his intention to treat him as the Principal Officer of the assessee companies. Therefore, this failure vitiates the entire proceedings. 3.20 It is submitted that there is adequate evidence on record to establish that: (a)the business was managed from Gangtok in Sikkim where the business