REGENT COMPUTRONICS PVT. LTD.

Advance India Projects Ltd. Appellant

V/S

Assistant Cit Respondents

Referred Judgements :-

ITO V. LAKHMANI MEWAL DAS [REFERRED TO]
CIT V. SFIL STOCK BROKING LTD. [REFERRED TO]
MOHINDER KUMAR CHHABRA V. ITO [REFERRED TO]
ITO V. VIJENDER KUMAR [REFERRED TO]
INCOME TAX OFFICER I WARD DISTRICT VI CALCUTTA VS. LAKHMANI MEWAL DAS [REFERRED TO]
ASSISTANT COMMISSIONER OF INCOME TAX VS. HOTEL BLUE MOON [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ATUL JAIN [REFERRED TO]
AGR INVESTMENT LTD VS. ADDL COMMISSIONER OF INCOME TAX [REFERRED TO]
SIGNATURE HOTELS P LTD VS. INCOME TAX OFFICER WARD [REFERRED TO]
ARJUN SINGH VS. ASSISTANT DIRECTOR OF INCOME TAX INVESTIGATION [REFERRED TO]
CIT VS. SHREE RAJASTHAN SYNTEX LIMITED [REFERRED TO]
COMMISSIONER OF INCOME TAX DELHI VS. GUPTA ABHUSHAN PVT.LTD [REFERRED TO]
Commissioner of Income-tax-II, Lucknow VS. Rajeev Sharma [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SFIL STOCK BROKING LTD. [REFERRED TO]

JUDGEMENT

(1.)

(2.) IN the above three appeals, ITA Nos. 55 and 56/Del/2015 are related to amalgamated company Mallard Projects (P) Ltd. and ITA No. 54/Del/2015 is related to Advance India Projects Ltd., all for the same assessment year 2005 -06. Their respective grounds raised by the assessee against the First Appellate Order are being reproduced while dealing with each of these appeals:

(3.) THE Learned CIT(Appeals) has grossly erred on facts as well as in law in ignoring that the notice u/s. 148 is ab -initio void because the Ld. A.O. had not taken the approval from CIT u/s. 151 before issue of such notice though the assessment reopened was completed u/s. 143(3).

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ADVANCE INDIA PROJECTS LTD. Vs. ASSISTANT CIT

Referred Judgements :-

JUDGEMENT

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