2013 (2) TMI 621 - ALLAHABAD HIGH COURT

Commissioner Of Income Tax, Aligarh And Another Versus M/S Shyam Cold Storage,

Income escaping assessment - notice u/s 147/148 - non mentioning of AY in the notice - assessee participated in the reassessment proceeding. - appeal was allowed in part by the CIT(A) against the order u/s 147 - validity of assessment u/s 292B and 29 ......

2013 (1) TMI 678 - ITAT DELHI

UKT SOFTWARE TECHNOLOGIES PVT LTD. Versus INCOME TAX OFFICER. WARD-18(1). NEW DELHI

Re opening of assessment - no notice under section 143(2) has been issued - DR argued that Section 292BB comes to the rescue of revenue whereby the requirement of issuing notice u/s 143(2) can be dispensed with - Held that:- ITAT vide its order date ......

2012 (12) TMI 128 - ITAT DELHI

Income-tax Officer, Ward 5(4), New Delhi Versus Mukut Finvest & Properties (P.) Ltd.

Re-opening of Assessment - application of his mind by the AO before issuance of notice u/s 148 - Held that:- a precise and definite information was received by the AO regarding receipt of accommodation entries in respect of capital from various per ......

2012 (11) TMI 459 - ITAT AGRA

The Manager, Union Bank of India Versus Additional Commissioner of Income-tax, Range -3, Mathura

Penalty for failure to submit returns or statements in time - reasonable cause - No notice issued for default under section 272A (2) (k) - Held that:- There is mistake in notice as regards mentioning of clause (2) of section 272A of the Act is cover ......

2012 (10) TMI 617 - ALLAHABAD HIGH COURT

Commissioner Of Income Tax (Central) Kanpur Versus M/S.Parikalpana Estate Development(P) Ltd.

Want of service of notice u/s 143 (2) - block assessment - ITAT held the assessment as void and illegal for want of service of notice - Held that:- As decided in ACIT & Anr. Versus M/s. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] where ......

2012 (9) TMI 829 - ALLAHABAD HIGH COURT

Commissioner of Income-tax Versus Rajesh Kumar Pandey

Appeal against order of Tribunal setting aside the order passed by CIT on the ground that CIT has nowhere recorded his satisfaction, but it was the satisfaction of Income-tax Officer (Technical), who is not competent to revise order u/s 263 - Held th ......

2012 (8) TMI 153 - JHARKHAND HIGH COURT

Milan Poddar Versus Commissioner of Income-tax

Non serving the notice under Section 143(2)- assessee contested against notice not being served within the stipulated period as provided under Section 143(2) (ii) - Held that:- Department sent the notice u/s 143(2) to the Assessee on the assessee's a ......

2012 (6) TMI 16 - ITAT MUMBAI

Prakash Ramji Gavali Versus Income-tax Officer, Ward 3(1), Thane

Valid service of notice u/s 143(2), sine qua non for making assessment u/s 143(3)/144 - best judgement assessment - notice u/s 143(2) send to assessee at the address(given by assessee while applying for PAN), other than that given in the return of in ......

2012 (5) TMI 239 - ITAT AHMEDABAD

Assistant Commissioner of Income-tax, Vapi Circle Versus Resham Petrotech Ltd.

Deemed Divided - Assessment order u/s. 144 r.w.s. 147 - Notice u/s 148 - held that:- in reopening of a completed assessment there is nothing arbitrary about any of these provisions and that rigorous checks and controls have been provided on the exerc ......

2012 (5) TMI 198 - ALLAHABAD HIGH COURT

The Commissioner Of Income Tax Alld And Anr. Versus Sh. Bihari Lal Agrawal

Block assessment - Participation in assessment proceedings - validity of assessment in view of section 292BB - Notice u/s 143(2) was not serviced - held that:- We find that a categorical finding has been recorded by the CIT (A) and the Tribunal that ......

2012 (2) TMI 32 - ITAT INDORE

Deputy Commissioner of Income tax 1(1), Bhopal Versus Shrikant Rathi

Jurisdiction defect u/s 158BD – undisclosed income of any other person - assessee filed return in pursunace of notice issued to him u/s 158BD on 24.08.06 after two years 8 months and 23 days of passing the order in case of group searched - Notice u/s ......

2012 (1) TMI 100 - DELHI HIGH COURT

ALPINE ELECTRONICS ASIA PTE LTD. VERSUS DIRECTOR GENERAL OF INCOME TAX & OTHERS

Validity of reassessment proceedings – failure to issue notice u/s 143(2) within the period stipulated in the proviso to clause (ii) - effect of Section 292BB - petitioner had filed returns of income vide letter dated 19th November, 2009 in response ......

2011 (7) TMI 653 - PUNJAB AND HARYANA HIGH COURT

Om Sons International Versus Commissioner of Income-tax, Jalandhar, Punjab

Reassessment proceedings - Notice u/s 148 - claiming deduction under Section 80HHC of the Income-tax Act - business of manufacturing, assembling, processing and exporting goods to various parts of the world - concealment or wrong claim of deduction ......

2011 (4) TMI 941 - ITAT MUMBAI

Thistle Properties (P.) Ltd. Versus Assistant Commissioner of Income-tax, Central Circle 45, Mumbai

Validity of assessment - non receipt of show cause notice - Held That:- when assessee's Authorised Representative Shri Kulin Mehta made appearance before the AO how could notice under 143(2) failed to reach. Additional Grounds - Non receipt ......

2010 (11) TMI 605 - ITAT, Mumbai

Bombay Baroda Roadways India Ltd. Versus ACIT

Scrutiny - non serving of notice u/s 143(2) after one year - evidence of non receipt - Held that:- We are unable to understand what sort of evidence is required to support that the assessee has not received any notice. Once the assessee filed the aff ......