Which sections of the Income Tax Act does 27th Dec., 2021); Mahadev Cold Storage v. Jurisdictional Assessing Officer come up under?

It is most often cited in judgments turning on Section 1872, Section 101 of the Indian Evidence Act, Section 103 of the Indian Evidence Act, Section 106 of the Indian Evidence Act, Section 139(1) of the I.T. Act, Section 143(3) of the I.T. Act.

27th Dec., 2021); Mahadev Cold Storage v. Jurisdictional Assessing Officer (190 ITD 273)

Q: What is 27th Dec., 2021); Mahadev Cold Storage v. Jurisdictional Assessing Officer authority for?

The Income Tax Appellate Tribunal (ITAT) in Mahadev Cold Storage v. Jurisdictional Assessing Officer held that the Assessing Officer (AO) has the jurisdiction to make an assessment or reassessment if an income chargeable to tax has escaped assessment. This decision also touched upon issues related to the Indian Evidence Act and assessment procedures under the Income Tax Act.

Q: How many judgments cite 27th Dec., 2021); Mahadev Cold Storage v. Jurisdictional Assessing Officer?

14 judgments on BharatTax cite 27th Dec., 2021); Mahadev Cold Storage v. Jurisdictional Assessing Officer (190 ITD 273), spanning 2022 to 2025.

Anita Mehrotra, Narendra Sadan vs. CIT(A), NFAC

In the result, the assessee’s appeal is allowed

ITA 137/ALLD/2024[2018-2019]Status: DisposedITAT Allahabad28 Nov 2025AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 101Section 103Section 139(1)Section 143(3)Section 148Section 194ASection 271BSection 44A

…ence. (C.1) Alongwith the written submissions; copies of the decisions in the following cases were also filed from the assessee’s side: (a) (b) (c) (d) ITAT Agra Bench order in the case of Mahadev Cold Storage vs. Jurisdictional Assessing Officer [2021] 190 ITD 273; [2021] 127 taxmann.com 722, I.T.A. No.41 & 42/Agr/2021, order dated 14/06/2021 ITAT Bangalore Bench order in the case of Nagesh Consultants vs. DCIT, I.T.A. No.32/Bang/2023, order dated 07/03/2023 ITAT Delhi Bench order in the case of Arvind Aggarwal vs. Income Tax Officer, [2025] 137 TCL 174, LTA. No.1035/Del/2023, order dated 09/01/2025 Hon'…

Paris Elysees India Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Circle-7, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 357/JPR/2022[2018-19]Status: FixedITAT Jaipur20 Feb 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rohan Sogani (CA)For Respondent: Shri James Kurian (CIT)

Section 143(1)Section 143(1)(a)Section 36Section 36(1)Section 36(1)(va)Section 43B

…ssment Year 2019-20 (order dated 4th October, 2021); Shand Pipe Industry Pvt. Ltd. vs. DCIT (CPC), [2022] 93 ITR (Trib.) 54 (Bangalore) for Assessment Year 2018-19 (order dated 27th Dec., 2021); Mahadev Cold Storage vs. Jurisdictional Assessing Officer [2021] 190 ITD 273 for Assessment Year 2018-19 and 2019-20 in ITA Nos. 41 & 42/Agr/2021 (order date 14.06.2021); Nikhil Mohine vs. DCIT [2022] 93 ITR (Trib.) 658 (Jabalpur) for Assessment Year 2018-19 (order dated 18th Nov., 2021 of SMC Bench, Jabalpur); Gopalkrishna Aswini Kumar vs. Assistant Director of Income Tax [2022] 192 ITD 562 (Bangalore-Trib.) for Assessme…