Search Results Page

Search Results

1 - 5 of 5 (0.33 seconds)
Documents citing Mohammed Ali Qureshi, New Delhi vs Acit, Circle- 63(1), New Delhi on 18 December, 2019

Dcit, Central Circle-20, Delhi vs Ambience Hotels And Resorts Pvt. Ltd., ... on 31 December, 2024

2|Page ITA No. 2099, 2100 & 2101/Del/2023 notices herein at pages 83, 88 and 59 of the paper-book compiled assessment year-wise to this clinching effect. We accordingly quote PCIT Vs. Gopal Kumar Goyal, 153 taxmann.com 534 (Del); PCIT Vs. Sahara Life Insurance Co. Ltd., 432 ITR 82 (Del) and Mohd. Farhan A. Shaikh v. ACIT ( 2021 ) 434 ITR 1 (Bom) (FB) to conclude that such a failure at the learned Assessing Officer's behest in not specifying the corresponding limb(s) in section 271(1)(c) show- cause notice indeed vitiates the entire proceedings itself. We accordingly uphold the learned CIT(A)'s action on this first and foremost legal issue in assessee's favour and against the department.
Income Tax Appellate Tribunal - Delhi Cites 2 - Cited by 0 - Full Document

Dcit, Central Circle-20, Delhi vs Ambience Hotels And Resorts Pvt. Ltd., ... on 31 December, 2024

2|Page ITA No. 2099, 2100 & 2101/Del/2023 notices herein at pages 83, 88 and 59 of the paper-book compiled assessment year-wise to this clinching effect. We accordingly quote PCIT Vs. Gopal Kumar Goyal, 153 taxmann.com 534 (Del); PCIT Vs. Sahara Life Insurance Co. Ltd., 432 ITR 82 (Del) and Mohd. Farhan A. Shaikh v. ACIT ( 2021 ) 434 ITR 1 (Bom) (FB) to conclude that such a failure at the learned Assessing Officer's behest in not specifying the corresponding limb(s) in section 271(1)(c) show- cause notice indeed vitiates the entire proceedings itself. We accordingly uphold the learned CIT(A)'s action on this first and foremost legal issue in assessee's favour and against the department.
Income Tax Appellate Tribunal - Delhi Cites 2 - Cited by 0 - Full Document

Dcit, Central Circle-20, Delhi vs Ambience Hotels And Resorts Pvt. Ltd., ... on 31 December, 2024

2|Page ITA No. 2099, 2100 & 2101/Del/2023 notices herein at pages 83, 88 and 59 of the paper-book compiled assessment year-wise to this clinching effect. We accordingly quote PCIT Vs. Gopal Kumar Goyal, 153 taxmann.com 534 (Del); PCIT Vs. Sahara Life Insurance Co. Ltd., 432 ITR 82 (Del) and Mohd. Farhan A. Shaikh v. ACIT ( 2021 ) 434 ITR 1 (Bom) (FB) to conclude that such a failure at the learned Assessing Officer's behest in not specifying the corresponding limb(s) in section 271(1)(c) show- cause notice indeed vitiates the entire proceedings itself. We accordingly uphold the learned CIT(A)'s action on this first and foremost legal issue in assessee's favour and against the department.
Income Tax Appellate Tribunal - Delhi Cites 2 - Cited by 0 - Full Document
1