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1 - 9 of 9 (0.20 seconds)Section 292BB in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Hotline International Pvt. Ltd. on 3 April, 2007
7. The requirement u/s 148 of the Act in respect of issue of notice to the
assessee and service thereof upon assessee by jurisdictional A.O. has to
be mandatorily complied with, they are not mere procedural requirements.
The jurisdictional A.O. has to mandatorily issue notice u/s 148 in order to
exercise its jurisdiction to re-open the assessment and further the
jurisdictional A.O. cannot complete the re-assessment without service of
such notice so issued upon assessee in accordance with s.282 of the Act, as
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ITA No. 1371/Del/2018
A.Y.: 2008-09
Goldy Merchants Pvt.Ltd. vs. ITO, Ward 10(2)
held by Hon'ble High Court in the case of CIT vs. Hotline International Ltd.
(supra).
Section 124 in The Income Tax Act, 1961 [Entire Act]
Section 149 in The Income Tax Act, 1961 [Entire Act]
Section 282 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax Central-I vs Chetan Gupta on 12 August, 2016
3. The Ld CIT(A) failed to appreciate the judgement of the Hon'ble Delhi High
Court in the case of CIT Vs Chetan Gupta quashing the reassessment
proceeding when the service of notice is not effected as per the law.
M/S. Isha Natural Beauty Products And ... vs Dcit, New Delhi on 5 March, 2018
Consequently Revenue cannot take advantage of the main provision of
S.292BB as held by Special Bench of this Tribunal in the case of Kuber
Tobacco Products Pvt. Ltd. vs. DCIT, reported in 28 SOT 292 (Delhi).
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