2015 (7) TMI 83 - ITAT DELHI
M/s New Okhla Industrial Development Authority Versus Assistant Commissioner of Income Tax, Circle-1, Noida
Reopening of assessment - whether the assessment framed without issuing the notice u/s 143(2) of the Act is a valid assessment? - Held that - Where notice u/s 143(2) of the Act is not issued to the assessee before framing the assessment u/s 143(3) of.....
2015 (6) TMI 6 - ITAT JAIPUR
M/s. Mundra Woolen Mills (P) Ltd. Versus The ACIT Circle- 2, Ajmer
Restoration of original appeal - Rule 10 of Income Tax Rules regarding filing of affidavit - Claim of unlawful survey proceedings - A crude attempt to influence independent judgment process for petty professional ends - Held that - It may be pertinen.....
2015 (6) TMI 328 - RAJASTHAN HIGH COURT
Commissioner of Income Tax, Udaipur Versus Shri Bhuvnesh Maheshwari
Notice under Section 143(2) - CIT(A) arrived at the conclusion that no notice under Section 143(2) was served upon the assessee on or before 30.9.2010, therefore, the process under the provision aforesaid was impermissible - Held that - So far as ser.....
2015 (3) TMI 795 - ITAT LUCKNOW
Sardar Balbir singh Versus Income Tax Officer Kanpur
Reopening of assessment - issuance of Notice u/s 148 r.w.s 151(2) - Sanction for issue of notice - Held that - Provisions of sub-section (2) of section 151 of the Act is to be applied for issuing notice under section 148 of the Act and as per sub-sec.....
2015 (2) TMI 733 - DELHI HIGH COURT
TULIP ENGINEERING PVT. LTD Versus INCOME TAX OFFICER
Validity of reopening of assessment - Held that - The reasons to believe recorded by the AO and duly communicated to the assessee had noted that its name figures as one of the beneficiaries of alleged bogus transactions, which had cropped up during t.....
2015 (3) TMI 358 - ITAT DELHI
Greater Noida Industrial Development Authority Versus ACIT, Circle 3, Noida
Non issuance of notice u/s 143(2) - Reassessment u/s 147 - Revenue contended that ground of non-issuance of notice u/s 143(2) by the A.O. was not raised either before the AO or before the Ld.CIT(A) - Held that - In the instant case, admittedly, the n.....
2014 (11) TMI 348 - ITAT HYDERABAD
M/s. Ghanshyamdas Gems and Jewels Versus The Deputy CIT Central Circle-5, Hyderabad
Application of provisions of section 292BB Notice issued to be deemed valid or not - Held that - The notice u/s. 144 r.w.s. 158BC of the Act was issued in this case on 29.4.2008 and notice u/s. 143(2) was issued on 2.2.2005 - Since the provisions of .....
2014 (12) TMI 424 - ITAT DELHI
DCIT Circle – 17(1) New Delhi Versus Vashistha Builders & Engineers Pvt. Ltd
Validity of proceedings u/s 143(3) validity of service of notice u/s 282 Held that - As per section 282 any notice under the Income Tax Act has to be served on the person named therein either by post or as if it were a summons issued by Court under t.....
2014 (10) TMI 141 - ITAT DELHI
Dy. Commissioner of Income-tax Versus M/s. Silver Line
Admission of additional ground - Reopening of assessment u/s 147 and 148 Non-issuance of notice u/s 143(2) of the Act as alleged by the assessee-firm had vitiated the conclusion of the assessments u/s 147 read with s. 143(3) of the Act Held that - Si.....
2014 (8) TMI 732 - ALLAHABAD HIGH COURT
Commissioner of Income Tax-II Versus M/s. Salarpur Cold Storage (Pvt.) Ltd.
Validity of belated notice u/s 143(2) in pursuance of section 292BB - scrutiny assessment - Assessee had cooperated with the proceedings - Held that - The Tribunal had rightly noted that the AO had recorded in the order of assessment that a notice u/.....
2014 (8) TMI 279 - ITAT JODHPUR
Shri Kishan Kumar Bansal Versus ITO, Ward-1, Makrana
Non-issuance of notice u/s 143(2) for the purpose of reassessment u/s 147 validation u/s 292BB - Held that - Any legal ground even if it was not raised before any authorities can be raised for the first time in case no further investigation of facts .....
2014 (7) TMI 721 - DELHI HIGH COURT
Narinder Kumar & Others Versus Commissioner of Income Tax-VII, Delhi
Service of notice u/s 282 for scrutiny assessment u/s 143(2) Loss incurred because of drop in value of closing stock Held that - The questionnaire/notice sent by the AO to the assessee which mentioned that the notice u/s 143(2) had been duly received.....
2014 (11) TMI 7 - ITAT LUCKNOW
Jai Prakash Ahuja Versus Income-tax Officer, 2 (2) Kanpur
Reopening of assessment u/s 147 Jurisdiction of AO - Held that - Assessment was reopened after four years from the end of the relevant assessment year - before issuing notice u/s 148 of the Act, the AO was required to obtain sanction/approval from th.....
2014 (7) TMI 550 - ITAT MUMBAI
Dhirajlal & Company. Versus DCIT Spl. Range 48, Mumbai
Validity of block assessment Non issue of notice u/s 143(2) for making assessment u/s 158BC validation u/s 292B - Held that - The appeal was filed in the year 1997 and for last so many years it remained pending for some or the other reasons including.....
2014 (2) TMI 989 - ITAT BANGALORE
M/s. Amiti Software Technologies Pvt. Ltd. Versus The Income Tax Officer
Service of Notice u/s 143(2) of the Act - Applicability of Section 292BB of the Act - Whether the notice was issued and served within the time contemplated u/s. 143(2) of the Act - Held that - The notice issued by the AO u/s. 143(2) of the Act in the.....