46 Taxmann.com 169 (Delhi); Kanji Mai & Sons. v. CIT

189 ITR 326High Court1991#4629 most cited

What is 46 Taxmann.com 169 (Delhi); Kanji Mai & Sons. v. CIT authority for?

An assessee must raise objections regarding territorial jurisdiction before the assessment is completed. The Central Board of Revenue has the power to assign assessments to an Income Tax Officer of its choice.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2014 to 2024.

Also referred to as

Kanji Mai & Sons v. CIT · section 127 · territorial jurisdiction · Income Tax Officer · jurisdiction objection · Central Board of Revenue · assessment completion · assignment of cases · Industrial Trust Ltd. v. CIT · Hindustan Transport Co. v. Inspecting Asstt. CIT

Sections most often in play

Section 127Section 143(3)Section 10(38)Section 115WDSection 115WESection 120Section 120(4)(b)Section 124

Issues it is cited on

section 124(1)section 6(3)(ii)section 271(1)(a)section 127(1)section 2(7a)section 6(3)section 115whsection 124(3)(a)section 4asection 115wfsection 124section 124(3)

Judgments citing 46 Taxmann.com 169 (Delhi); Kanji Mai & Sons. v. CIT

Commissioner of Income Tax Del vs. M/S Swastik Commercial P. Ltd

The appeals are allowed with costs of Rs

ITA - 165 / 2002HC Delhi22 Feb 2016
Section 260A

…016:DHC:1449-DB ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia [2014] 46 Taxmann.com 169 (Delhi); Kanji Mai & Sons v. CIT, [1982] 138 ITR 391 (Delhi) and Hindustan Transport Co. v. Inspecting Asstt. CIT [1991] 189 ITR 326 (All). 39. In Industrial Trust Ltd. v. CIT (supra), it was observed: "Ordinarily an assessee has to be assessed by the ITO within whose territorial jurisdiction he resides. But, it is open to the Central Board of Revenue to assign any particular class of assessees or any particular type of assessments to an ITO of its choice." In Hindusta…

Commissioner of Income Tax Del vs. M/S Trishul Commercial P. Ltd

The appeals are allowed with costs of Rs

ITA - 167 / 2002HC Delhi22 Feb 2016
Section 260A

…016:DHC:1449-DB ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia [2014] 46 Taxmann.com 169 (Delhi); Kanji Mai & Sons v. CIT, [1982] 138 ITR 391 (Delhi) and Hindustan Transport Co. v. Inspecting Asstt. CIT [1991] 189 ITR 326 (All). 39. In Industrial Trust Ltd. v. CIT (supra), it was observed: "Ordinarily an assessee has to be assessed by the ITO within whose territorial jurisdiction he resides. But, it is open to the Central Board of Revenue to assign any particular class of assessees or any particular type of assessments to an ITO of its choice." In Hindusta…

Commissioner of Income Tax- Delhi vs. M/S Pasupati Nath Commr. P. Ltd

The appeals are allowed with costs of Rs

ITA - 168 / 2002HC Delhi22 Feb 2016
Section 260A

…016:DHC:1449-DB ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia [2014] 46 Taxmann.com 169 (Delhi); Kanji Mai & Sons v. CIT, [1982] 138 ITR 391 (Delhi) and Hindustan Transport Co. v. Inspecting Asstt. CIT [1991] 189 ITR 326 (All). 39. In Industrial Trust Ltd. v. CIT (supra), it was observed: "Ordinarily an assessee has to be assessed by the ITO within whose territorial jurisdiction he resides. But, it is open to the Central Board of Revenue to assign any particular class of assessees or any particular type of assessments to an ITO of its choice." In Hindusta…

Commssioner of Income Tax Delhi-Xvi vs. S.S. Ahluwalia

ITA - 255 / 2002HC Delhi14 Mar 2014
Section 142(1)Section 143(1)Section 143(2)Section 148

…rregularity had occurred. It was observed that the tribunal was not right in annulling the assessment. It would be also appropriate here to refer to the decision in Hindustan Transport Co. vs. Inspecting Asstt. Commissioner of Income Tax and Anr. (1991) 189 ITR 326 of the Allahabad High Court-Lucknow Bench, wherein it has been observed as under:- 2014:DHC:1423-DB ITA 255/2002 + connected Page 31 of 61 ―A survey of the above provisions of the Act highlights the following situations. After creating the various Income Tax authoriti…

Commissioner of Wealth Tax vs. S.S. Ahluwalia

ITA/255/2002HC Delhi14 Mar 2014
Section 142(1)Section 143(1)Section 143(2)Section 148

…rregularity had occurred. It was observed that the tribunal was not right in annulling the assessment. It would be also appropriate here to refer to the decision in Hindustan Transport Co. vs. Inspecting Asstt. Commissioner of Income Tax and Anr. (1991) 189 ITR 326 of the Allahabad High Court-Lucknow Bench, wherein it has been observed as under:- 2014:DHC:1423-DB ITA 255/2002 + connected Page 31 of 61 ―A survey of the above provisions of the Act highlights the following situations. After creating the various Income Tax authoriti…