Order passed without following due process is bad in law and deserves to be quashed - FGR Logistics Pvt Ltd Vs ACIT

Author
View profile
Last updated: 12 January 2021
Quick Summary
The Income Tax Appellate Tribunal has quashed reassessment proceedings and subsequent additions against FGR Logistics Pvt Ltd for the assessment year 2010-2011. The Tribunal found that the reassessment order was passed without following due process, rendering it invalid. This decision highlights the importance of adhering to proper legal procedures in tax assessments.

Court :
ITAT New Delhi

Brief :
This appeal by assessee has been directed againstthe Order of the Ld. CIT(A)-34, New Delhi, Dated 18.02.2019, for the A.Y. 2010-2011, challenging the reassessmentproceedings under sections 147/148 of the I.T.Act, 1961, addition of Rs.10 lakhs on account of share capital under section 68 of the I.T. Act, 1961 and addition of Rs.17,500/- on account of commission paid.

Citation :
ITA.No.4560/Del./2019

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited Judgements Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

 


Guest

Judgement posted by

Guest

View Judgements
Comments


Recent Judgments :

  1. No Fresh Pre-Deposit for GSTAT Appeal When Earlier Deposit Already Covers 20% of Disputed Tax
  2. CESTAT: Service Tax Demand Based Solely on ITR Data Unsustainable; 40% Valuation Applicable to Original Works Contract
  3. CESTAT: Renting Vehicles on Per-Trip Basis Not Taxable as Supply of Tangible Goods
  4. CESTAT Denies Refund of Ocean Freight Service Tax Claim Filed Beyond Limitation
  5. CESTAT Quashes Service Tax Demand Based Merely on Form 26AS; Renting of Residential Hostel Held Non-Taxable
  6. CESTAT: Rajasthan Sales Tax Subsidy under RIPS 2010 Not includible in Excise Assessable Value
  7. CESTAT: Late Payment Charges in the Nature of Interest Not Taxable as Declared Service
  8. CESTAT: Educational Services Exempt Under Section 66D; Extended Period Cannot Be Invoked Without Wilful Suppression
  9. CESTAT: No Service Tax on Royalty under RCM if Mining Lease Was Executed Before 1 April 2016
  10. No pre-deposit required for filing appeal before the GSTAT against penalty-only orders where proceedings commenced prior to October 01 2025

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member shashishashiPro Member B L BhojwaniB L BhojwaniPro Member DHANASHRI KARMARKAR DHANASHRI KARMARKAR Pro Member CA. K. BRAHMANAYAGAMCA. K. BRAHMANAYAGAMPro Member CA Varun GuptaCA Varun Gupta
Subscribe to Pro
Join an elite circle of professionals

Browse by Category




Latest Job Openings

View all
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 14 November 2026
Articleship Assistant

B Thejas and Associates

Bengaluru

CA Foundation

View Details
Company
Featured 07 November 2026
Paid Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
13 November 2026
Accountant

New Mobile India

Muzaffarpur

B.Com

View Details
Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details