What is Abhishek Jain v. ITO authority for?

An assessee cannot challenge the jurisdiction of the Assessing Officer if an objection is not filed within the prescribed one-month period from the date of receiving a notice. Failure to raise a timely objection under Section 124 before the AO waives the right to dispute jurisdiction later.

How many judgments cite Abhishek Jain v. ITO?

89 judgments on BharatTax cite Abhishek Jain v. ITO (94 Taxmann.com 355), spanning 2017 to 2026.

Which sections of the Income Tax Act does Abhishek Jain v. ITO come up under?

It is most often cited in judgments turning on Section 147, Section 124(3), Section 148, Section 1961, Section 143(3), Section 127.

Abhishek Jain v. ITO (94 Taxmann.com 355)

SUNITA RAO,NEW DELHI vs. INCOME TAX OFFICER, WARD - 30(5) DELHI, NEW DELHI

ITA 4031/DEL/2025[2016-2017]Status: DisposedITAT Delhi15 Apr 2026AY 2016-2017

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year : 2016-17 Sunita Rao, Vs. Ito, B-183, East Of Kailash, Ward-30(5), New Delhi – 110 065. Delhi. Pan: Abwpr2334M Assessee By : Shri Raj Kumar, Ca Revenue By : Shri Manish Gupta, Sr. Dr Date Of Hearing : 07.04.2026 Date Of Pronouncement : 15.04.2026

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Manish Gupta, Sr. DR

Section 127Section 127(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year : 2016-17 Sunita Rao, Vs. ITO, B-183, East of Kailash, Ward-30(5), New Delhi – 110 065. Delhi. PAN: ABWPR2334M Assessee by : Shri Raj Kumar, CA Revenue by : Shri Manish Gupta, Sr. DR Date of Hearing : 07.04.2026 Date of Pronouncement : 15.04.2026 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 26.05.2025 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the Fir…

MEENA JEWELS AND PEARLS,HYDERABAD vs. ACIT., CIRCLE-5(1), HYDERABAD

ITA 1225/HYD/2024[2010-11]Status: DisposedITAT Hyderabad25 Feb 2026AY 2010-11

For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 143(3)Section 147Section 148

…1 ITA.No. 1225/Hyd./2024 आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं / ITA No.1225/Hyd./2024 Assessment Year 2010-2011 Meena Jewels and The ACIT, Pearls, Hyderabad. vs. Circle-5(1), Telangana. Hyderabad. PAN AAMFM8114F (Appellant) (Respondent) निर्धारिती द्वारा / Assessee by: CA P Murali Mohan Rao राजस्व द्वारा / Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of hearing: 21.01.2026 घोषणा की तारीख / Pronouncement: 25.02.2026 आदेश/ORDER PER VIJAY PAL RAO, V.…

SAURAV MALIK,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 49/DDN/2025[2017-18]Status: DisposedITAT Dehradun24 Dec 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2017-18] Saurav Malik Vs Ito 100/2, Bell Road Clement Town 15A, Subhash Road, Near Hilton School, Dehradun Uttarakhand Uttarakhand-248002 Pan-Bdypm6527J Appellant Respondent Assessee By Shri Rajiv Sahini, Ca Revenue By Shri A.S. Rana, Sr. Dr Date Of Hearing 09.10.2025 Date Of Pronouncement 24.12.2025

Section 127Section 142(1)Section 143(2)Section 143(3)Section 250Section 69A

…ITA No.49/DDN/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “SMC” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] [Assessment Year : 2017-18] Saurav Malik vs ITO 100/2, Bell Road Clement Town 15A, Subhash Road, Near Hilton School, Dehradun Uttarakhand Uttarakhand-248002 PAN-BDYPM6527J APPELLANT RESPONDENT Assessee by Shri Rajiv Sahini, CA Revenue by Shri A.S. Rana, Sr. DR Date of Hearing 09.10.2025 Date of Pronouncement 24.12.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the order date…

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD 2, AHMEDNAGAR, AHMEDNAGAR

In the result, the appeal filed by the assessee in ITA\nNo

ITA 441/PUN/2025[2016-17]Status: DisposedITAT Pune12 Nov 2025AY 2016-17

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Shashank Ojha

Section 142(1)Section 147Section 148Section 153CSection 271(1)(c)Section 69A

…r sub-section\n(1) of section 153A or sub-section (2) of section 153C or\nafter the completion of the assessment, whichever is\nearlier.]\n6.2 This has been upheld by Hon'ble Delhi High Court in the case of\nAbhishek Jain Vs. ITO, Ward-55(1), New Delhi [2018] 405 ITR 1.\nFurther, Hon'ble High Court of Punjab & Haryana in the case of\nSubash Chander Vs. CIT, Rohtak [2008] 167 Taxmann 307 observed\nthat, the appellant raised the issue of jurisdiction only before the\nCIT(A) and the Ld.CIT(A) opined that, it did not require any\nadjudication. This has been upheld by Hon'ble ITAT and later the\nHon'ble High Court als…

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO, WARD 2, AHMEDNAGAR, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

ITA 440/PUN/2025[2015-16]Status: DisposedITAT Pune12 Nov 2025AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Shashank Ojha

Section 142(1)Section 147Section 148Section 153CSection 271(1)(c)Section 69A

…under sub-section (1) of section 153A or sub-section (2) of section 153C or after the completion of the assessment, whichever is earlier.] 6.2 This has been upheld by Hon'ble Delhi High Court in the case of Abhishek Jain Vs. ITO, Ward-55(1), New Delhi [2018] 405 ITR 1. Further, Hon'ble High Court of Punjab & Haryana in the case of Subash Chander Vs. CIT, Rohtak [2008] 167 Taxmann 307 observed that, the appellant raised the issue of jurisdiction only before the CIT(A) and the Ld.CIT(A) opined that, it did not require any adjudication. This has been upheld by Hon'ble ITAT and later the Hon'ble High Court also uphe…

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO, WARD 2, AHMEDNAGAR, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

ITA 439/PUN/2025[2013-14]Status: DisposedITAT Pune12 Nov 2025AY 2013-14

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Shashank Ojha

Section 142(1)Section 147Section 148Section 153CSection 271(1)(c)Section 69A

…under sub-section (1) of section 153A or sub-section (2) of section 153C or after the completion of the assessment, whichever is earlier.] 6.2 This has been upheld by Hon'ble Delhi High Court in the case of Abhishek Jain Vs. ITO, Ward-55(1), New Delhi [2018] 405 ITR 1. Further, Hon'ble High Court of Punjab & Haryana in the case of Subash Chander Vs. CIT, Rohtak [2008] 167 Taxmann 307 observed that, the appellant raised the issue of jurisdiction only before the CIT(A) and the Ld.CIT(A) opined that, it did not require any adjudication. This has been upheld by Hon'ble ITAT and later the Hon'ble High Court also uphe…

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD 2, AHMEDNAGAR

In the result, the appeal filed by the assessee in ITA\nNo

ITA 1093/PUN/2025[2015-16]Status: DisposedITAT Pune12 Nov 2025AY 2015-16

Section 142(1)Section 147Section 148Section 153CSection 271(1)(c)Section 69A

…r sub-section\n(1) of section 153A or sub-section (2) of section 153C or\nafter the completion of the assessment, whichever is\nearlier.]\n6.2 This has been upheld by Hon'ble Delhi High Court in the case of\nAbhishek Jain Vs. ITO, Ward-55(1), New Delhi [2018] 405 ITR 1.\nFurther, Hon'ble High Court of Punjab & Haryana in the case of\nSubash Chander Vs. CIT, Rohtak [2008] 167 Taxmann 307 observed\nthat, the appellant raised the issue of jurisdiction only before the\nCIT(A) and the Ld.CIT(A) opined that, it did not require any\nadjudication. This has been upheld by Hon'ble ITAT and later the\nHon'ble High Court als…

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD2, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

ITA 1092/PUN/2025[2013-14]Status: DisposedITAT Pune12 Nov 2025AY 2013-14

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Shashank Ojha

Section 142(1)Section 147Section 148Section 153CSection 271(1)(c)Section 69A

…under sub-section (1) of section 153A or sub-section (2) of section 153C or after the completion of the assessment, whichever is earlier.] 6.2 This has been upheld by Hon'ble Delhi High Court in the case of Abhishek Jain Vs. ITO, Ward-55(1), New Delhi [2018] 405 ITR 1. Further, Hon'ble High Court of Punjab & Haryana in the case of Subash Chander Vs. CIT, Rohtak [2008] 167 Taxmann 307 observed that, the appellant raised the issue of jurisdiction only before the CIT(A) and the Ld.CIT(A) opined that, it did not require any adjudication. This has been upheld by Hon'ble ITAT and later the Hon'ble High Court also uphe…

SOMNATH RAMDAS JADHAV,AHMEDNAGAR vs. ITO WARD 2, AHMEDNAGAR

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

ITA 1089/PUN/2025[2016-17]Status: DisposedITAT Pune12 Nov 2025AY 2016-17

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Shashank Ojha

Section 142(1)Section 147Section 148Section 153CSection 271(1)(c)Section 69A

…under sub-section (1) of section 153A or sub-section (2) of section 153C or after the completion of the assessment, whichever is earlier.] 6.2 This has been upheld by Hon'ble Delhi High Court in the case of Abhishek Jain Vs. ITO, Ward-55(1), New Delhi [2018] 405 ITR 1. Further, Hon'ble High Court of Punjab & Haryana in the case of Subash Chander Vs. CIT, Rohtak [2008] 167 Taxmann 307 observed that, the appellant raised the issue of jurisdiction only before the CIT(A) and the Ld.CIT(A) opined that, it did not require any adjudication. This has been upheld by Hon'ble ITAT and later the Hon'ble High Court also uphe…

PRAKASH H. MUTHA,KALYAN vs. DCIT CENT. CIR. 1, THANE, THANE

In the result the appeals filed by the assessee for all the\nyears stands partly allowed

ITA 5984/MUM/2016[2007-08]Status: DisposedITAT Mumbai31 Oct 2025AY 2007-08

Section 127Section 145(3)Section 153A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSMT. RENU JAUHRI (ACCOUNTANT MEMBER)\n\nI.T.A. No.5982/Mum/2016\n Assessment Year: 2005-06\n\nI.T.A. No.5983/Mum/2016\n Assessment Year: 2006-07\n\nI.T.A. No.5984/Mum/2016\n Assessment Year: 2007-08\n\n\n\nShri Prakash H. Mutha\nVs.\nDy.\nCommissioner\nProp.\nM/s.\nMutha\nof\nCentral\nIncome-Tax,\nJewellers, 301, 3rd Floor,\nCircle-1,\nMutha House, Opp.\nThane\nWelcome Hotel, Shivaji\nChowk, Kalyan (W)\nPAN:ADRPS9728F\n(Appellant)\n(Respondent)\n\nAppellant by\nShri Aayush Chhajed\nResponde…

PRAKASH H. MUTHA,KALYAN vs. DCIT CENT. CIR. 1, THANE, THANE

In the result the appeals filed by the assessee for all the years stands partly allowed

ITA 5983/MUM/2016[2006-07]Status: DisposedITAT Mumbai31 Oct 2025AY 2006-07

Section 127Section 145(3)Section 153A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSMT. RENU JAUHRI (ACCOUNTANT MEMBER)\n\nI.T.A. No.5982/Mum/2016\n Assessment Year: 2005-06\n\nI.T.A. No.5983/Mum/2016\n Assessment Year: 2006-07\n\nI.T.A. No.5984/Mum/2016\n Assessment Year: 2007-08\n\nShri Prakash H. Mutha Vs. Dy. Commissioner of\nProp. M/s. Mutha of Central Income-Tax,\nJewellers, 301, 3rd Floor, Circle-1,\nMutha House, Opp. Thane\nWelcome Hotel, Shivaji\nChowk, Kalyan (W)\n(Appellant)\nPAN:ADRPS9728F\n(Respondent)\n\nAppellant by Shri Aayush Chhajed\nRespondent by Shri U…

PRAKASH H. MUTHA,KALYAN vs. DCIT CENT. CIR. 1, THANE, THANE

In the result the appeals filed by the assessee for all the\nyears stands partly allowed

ITA 5982/MUM/2016[2005-06]Status: DisposedITAT Mumbai31 Oct 2025AY 2005-06

Section 127Section 145(3)Section 153A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSMT. RENU JAUHRI (ACCOUNTANT MEMBER)\nI.T.A. No.5982/Mum/2016\n Assessment Year: 2005-06\nI.T.A. No.5983/Mum/2016\n Assessment Year: 2006-07\nI.T.A. No.5984/Mum/2016\n Assessment Year: 2007-08\nShri Prakash H. Mutha\nVs.\nDy.\nCommissioner\nof\nCentral\nIncome-Tax,\nCircle-1,\nProp.\nM/s.\nJewellers, 301, 3rd Floor,\nMutha House, Opp.\nWelcome Hotel, Shivaji\nChowk, Kalyan (W)\nPAN:ADRPS9728F\nMutha\nThane\n(Appellant)\n(Respondent)\nAppellant by\nRespondent by\nShri Aayush Chhajed\nShri Um…

DEEPESH VISHNU AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

In the result, appeal of revenue is dismissed

ITA 168/SRT/2025[2019-20]Status: DisposedITAT Surat27 Oct 2025AY 2019-20

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

Section 147Section 148Section 148ASection 149ASection 250Section 69Section 69C

…td. vs. ACIT (2024) 162 taxmann.com 225 (Bom) and Kankanala Ravinder Reddy vs. ITO (2023) 156 taxmann.com 178 (Telengana). However, the CIT(A) dismissed the ground by relying on the decisions of Hon’ble Delhi High Court in case of Abhishek Jain vs. ITO (2018) 405 ITR 1 (Del), Subash Chander vs. CIT (2008) 167 Taxman 307 (P&H) and Adarsh Developers vs. DCIT (2024) 158 taxmann.com 81 (Kar). The CIT(A) held that the assessee cannot challenge issue of jurisdiction after expiry of one month from service of the notice. He also relied on the decision of Hon’ble Supreme Court in case of DCIT (Exemptions) vs. Kalinga Inst…

INCOME TAX OFFICER, WARD-1(2)(1), SURAT, SURAT vs. DEEPESH VISHNU AGARWAL, SURAT

In the result, appeal of revenue is dismissed

ITA 122/SRT/2025[2019-20]Status: DisposedITAT Surat27 Oct 2025AY 2019-20

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

Section 147Section 148Section 148ASection 149ASection 250Section 69Section 69C

…td. vs. ACIT (2024) 162 taxmann.com 225 (Bom) and Kankanala Ravinder Reddy vs. ITO (2023) 156 taxmann.com 178 (Telengana). However, the CIT(A) dismissed the ground by relying on the decisions of Hon’ble Delhi High Court in case of Abhishek Jain vs. ITO (2018) 405 ITR 1 (Del), Subash Chander vs. CIT (2008) 167 Taxman 307 (P&H) and Adarsh Developers vs. DCIT (2024) 158 taxmann.com 81 (Kar). The CIT(A) held that the assessee cannot challenge issue of jurisdiction after expiry of one month from service of the notice. He also relied on the decision of Hon’ble Supreme Court in case of DCIT (Exemptions) vs. Kalinga Inst…

OM PRAKASH BANSAL (HUF),NAYA BAZ DELHIAR vs. AC CIRCLE 46(1) NEW DELHI, NEW DELH

In the result, the appeal filed by the assessee is partly allowed

ITA 2984/DEL/2024[2017-18]Status: DisposedITAT Delhi24 Oct 2025AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaom Prakash Bansal (Huf), Vs. Acit, Circle 46(1), 3990, F/F, Naya Bazar, New Delhi. Delhi – 110 006. (Pan : Aabho0485L) (Appellant) (Respondent) Assessee By : Shri Suresh Kumar Gupta, Ca Revenue By : Shir Vipul Kashyap, Sr. Dr Date Of Hearing : 05.08.2025 Date Of Order : 24.10.2025 O R D E R Per S.Rifaur Rahman,Am: 1. This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As ‘Ld. Cit (A)) Dated 19.04.2024 For The Assessment Year 2017-18. 2. At The Time Of Hearing, Ld. Ar Of The Assessee Brought To Our Notice Application For Admission Of Additional Grounds Of Appeal Wherein Following Additional Grounds Of Appeal Are Raised :-

For Appellant: Shri Suresh Kumar Gupta, CAFor Respondent: Shir Vipul Kashyap, Sr. DR

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Om Prakash Bansal (HUF), vs. ACIT, Circle 46(1), 3990, F/F, Naya Bazar, New Delhi. Delhi – 110 006. (PAN : AABHO0485L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Suresh Kumar Gupta, CA REVENUE BY : Shir Vipul Kashyap, Sr. DR Date of Hearing : 05.08.2025 Date of Order : 24.10.2025 O R D E R PER S.RIFAUR RAHMAN,AM: 1. This appeal has been filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Del…