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1 - 10 of 10 (0.27 seconds)Section 68 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 149 in The Income Tax Act, 1961 [Entire Act]
Section 131 in The Income Tax Act, 1961 [Entire Act]
Sunworld Infrastructure Pvt. Ltd. vs Ito Ward 24 (3), New Delhi on 5 March, 2015
6. Ld. AR made submissions with regard to exercise of jurisdiction and
re-assessment by ITO, Ward 17(4), New Delhi submitting that notice u/s 148
dated 28.03.2017 was issued by ITO, Ward-14(3) and no notice was issued
by ITO, Ward 17(4) within the statutory period as the notice was issued u/s
148 on 08.08.2017 followed by notice u/s 143(2) on 04.09.2017 and both
were time barred. Ld. AR relied judgment of Hon'ble Kerala High Court in
P.A.Ahammed vs. Chief Commissioner of Income Tax(2006) 282 ITR 334
Kerala and Hon'ble Delhi High Court in Sunworld Infrastructure Pvt. Vs.
ITO, Ward 24(3), New Delhi and Co-ordinate Bench judgment in Hari Das
Singla vs. ITO, Ward-50(4), New Delhi and submitted that such re-
assessment has to be considered to be without notice.
Sai University Act, 2018
P.A. Ahammed vs Chief Cit & Anr. on 6 October, 2005
6. Ld. AR made submissions with regard to exercise of jurisdiction and
re-assessment by ITO, Ward 17(4), New Delhi submitting that notice u/s 148
dated 28.03.2017 was issued by ITO, Ward-14(3) and no notice was issued
by ITO, Ward 17(4) within the statutory period as the notice was issued u/s
148 on 08.08.2017 followed by notice u/s 143(2) on 04.09.2017 and both
were time barred. Ld. AR relied judgment of Hon'ble Kerala High Court in
P.A.Ahammed vs. Chief Commissioner of Income Tax(2006) 282 ITR 334
Kerala and Hon'ble Delhi High Court in Sunworld Infrastructure Pvt. Vs.
ITO, Ward 24(3), New Delhi and Co-ordinate Bench judgment in Hari Das
Singla vs. ITO, Ward-50(4), New Delhi and submitted that such re-
assessment has to be considered to be without notice.
Hari Dass Singla, Delhi vs Income Tax Officer, Delhi on 23 June, 2022
6. Ld. AR made submissions with regard to exercise of jurisdiction and
re-assessment by ITO, Ward 17(4), New Delhi submitting that notice u/s 148
dated 28.03.2017 was issued by ITO, Ward-14(3) and no notice was issued
by ITO, Ward 17(4) within the statutory period as the notice was issued u/s
148 on 08.08.2017 followed by notice u/s 143(2) on 04.09.2017 and both
were time barred. Ld. AR relied judgment of Hon'ble Kerala High Court in
P.A.Ahammed vs. Chief Commissioner of Income Tax(2006) 282 ITR 334
Kerala and Hon'ble Delhi High Court in Sunworld Infrastructure Pvt. Vs.
ITO, Ward 24(3), New Delhi and Co-ordinate Bench judgment in Hari Das
Singla vs. ITO, Ward-50(4), New Delhi and submitted that such re-
assessment has to be considered to be without notice.
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