03-02- 2021 2. Ashok Devichand Jain v. UOI

425 ITR 70High Court2020#17983 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2023.

Issues it is cited on

section 292bsection 292section 29income-tax officersection 12section 142section 148transfersection 147section 143personsection 14

Judgments citing 03-02- 2021 2. Ashok Devichand Jain v. UOI

BHARAT BHUSHAN VERMA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

In the result, the assessee's appeal is allowed in terms of the observations above

ITA 236/RPR/2023[2015-16]Status: DisposedITAT Raipur11 Oct 2023AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 236/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Bharat Bhushan Verma Main Road, Verma Transport Bharat, Baikunth, P.O.-Baikunth, Raipur (C.G.)-493 116 Pan : Acdpv7254J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Oficer-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 119Section 143(2)Section 143(3)Section 2

…0.2022 (v) Durga Manikanta Traders Vs. ITO, ITA No.59/RPR/2019 dated 12.12.2022 (vi) Bhagyalaxmi Conclave P. Ltd., ITA No.2517/Kol/2019 dated 03.02.2021 (vii) Ashok Devichand Jain Vs. UOI, 452 ITR 43 ( Bom HC) (viii) Pankajbhai Jaysukhlal Shah Vs. ACIT (2020) 425 ITR 70 (Guj HC) 9. Per contra, the Ld. Departmental Representative (for short, ‘DR’) relied on the orders of the lower authorities. The Ld. DR took me through the “Written submissions” filed by the ITO-1(2), Raipur, dated 11.09.2023. For 7 Bharat Bhushan Verma Vs. ITO-1(2), Raipur clarity, the written submissions of the ITO-1(2), Raipur as had been reli…

RAVI SHERWANI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -4(1), RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 64/RPR/2020[2013-14]Status: DisposedITAT Raipur29 May 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 64/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 Ravi Sherwani H-26, Rajeev Nagar, Raipur (C.G.)-492 001 Pan: Azbps6703J .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 142(1)Section 143(2)Section 143(3)

…lied on a host of judicial pronouncements, as under: Sr. Particulars No. 1. Bhagyalaxmi Conclave PL (2021) ITANo.2517/Ko1/2019 (Kol-Trib) dated 03-02- 2021 2. Ashok Devichand Jain Vs. UOI (2023) 452 ITR 43 (Bom.) 3. Pankajbhai Jaysukhlal Shah Vs. ACIT (2020) 425 ITR 70 ( Guj.) 4. DCIT Vs. Parmar Built Tech, ITA No.4124/Mum/2012, dated 12.09.2022 5. Mateshwari Construction Vs. ACIT, ITA No.245/Pat/2018 dated 16.06.2022 6. JR Roadlines P Ltd. Vs. DCIT, ITA No.2534/KOl/2019 dated 27.05.2022 7. Anderson Printing House PL (2021)134 taxmann.com 4(Kol-Trib), dated. 28-10- 2021 8. Hillman Hosiery Mills PL(2021) ITA No.2…

R MURUGAPPA @ MURUVAPPAN,PONDICHERRY vs. ITO, WARD-4, PONDICHERRY

In the result, appeal filed by the assessee is allowed

ITA 904/CHNY/2019[2011-12]Status: DisposedITAT Chennai29 Jul 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunatha

Section 144Section 147Section 148Section 68

…147 is void ab initio and liable to be quashed. In this regard, the AR relied upon decision of the Hon’ble Gujarat High Court in the case of Shirishbhai Hargovandas Sanjanwala Vs. ACIT (2017) 396 ITR 167 and also Pankajbhai Jaysukhlal Shah vs. ACIT (2020) 425 ITR 70 and also had relied upon decision of the Hon’ble 8 High Court of Calcutta in the case of PCIT Vs Nopany & Sons (2022) 286 taxman.com 388. 8. The learned DR, on the other hand, referring to annexure ‘A’ of jurisdictional details of O/o. PCIT, Puducherry submitted that all Assessing Officers have territorial jurisdiction over the cases of Union…

ITO 28 (3)(4), MUMBAI vs. VASANT PURSHOTTAM THAKKAR, MUMBAI

Accordingly the cross objection of assessee is allowed

ITA 2515/MUM/2019[2009-10]Status: DisposedITAT Mumbai19 Jan 2022AY 2009-10

Bench: Shri Prashant Maharishi () & Shri Pavan Kumar Gadale ()

Section 147Section 148Section 151

…diction and bad in law. 13. To support his proposition he relied upon the decision of the honourable Bombay High Court reported in 404 ITR 63 in case of Lalit Kumar Bardia and the decision of the honourable Gujarat High Court in case of Pankaj Jaisukhlal Shah 425 ITR 70. He further referred to the decision of the coordinate bench in case of ACIT versus Resham Petrotech Ltd (2012) 136 ITD 185 (AHD). Therefore, the crux of his argument was that the basic requirement of Section 147 is that the assessing officer must have reason to believe that any income chargeable to tax has escaped assessment and such belief must…

GK BUSINESS CENTRE (P) LTD,NEW DELHI vs. ITO WARD - 10(4), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 828/DEL/2020[2010-11]Status: DisposedITAT Delhi02 Feb 2021AY 2010-11

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Gurmel Singh, Sr.D.R
Section 143(1)Section 143(3)Section 147Section 148Section 151Section 234ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.828 /DEL/2020 Assessment Year 2010-11 M/s. G.K. Business Centre (P) v. ITO, Ltd., Ward-10(4), E-48, Greater Kailash Part-I, New Delhi. New Delhi. TAN/PAN: AAACG2359M (Appellant) (Respondent) Appellant by: Shri Raj Kumar, CA Respondent by: Shri Gurmel Singh, Sr.D.R. Date of hearing: 15 01 2021 Date of pronouncement: 02 02 2021 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 12.04.2019 passed…

03-02- 2021 2. Ashok Devichand Jain v. UOI (425 ITR 70) — Cited in 5 Judgments | BharatTax