Abhishek Jain v. ITO

94 Taxmann.com 355High Court2018#1276 most cited

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.

89

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

Abhishek Jain v. ITO · Section 124 · objection to jurisdiction · one month period · waiver of jurisdiction challenge · Assessing Officer's jurisdiction · Section 124(3) · Section 127 · timely objection · assessment procedure

Also reported as

405 ITR 1

Sections most often in play

Section 147Section 124(3)Section 148Section 1961Section 143(3)Section 127Section 142(1)Section 69A

Issues it is cited on

section 124(3)section 115wfsection 115whsection 124(1)section 124section 124(3)(a)section 120(1)section 115wdsection 115wesection 127(1)section 2(7a)section 144c(15)

Judgments citing Abhishek Jain v. ITO

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

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

ITA 441/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…

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 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

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

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

Bench: Shri Manish Borad & Shri Vinay Bhamore

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 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

In the result the appeals filed by the assessee for all the

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

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 127Section 145(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT. RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No.5982/Mum/2016 Assessment Year: 2005-06 I.T.A. No.5983/Mum/2016 Assessment Year: 2006-07 I.T.A. No.5984/Mum/2016 Assessment Year: 2007-08 Shri Prakash H. Mutha Vs. Dy. Commissioner Prop. M/s. Mutha of Central Income-Tax, Jewellers, 301, 3rd Floor, Circle-1, Mutha House, Opp. Thane Welcome Hotel, Shivaji Chowk, Kalyan (W) PAN:ADRPS9728F (Appellant) (Respondent) Appellant by Shri Aayush Chhajed Respondent by Shri Umashankar Prasad, CIT D.R. Date of Hearing 07…

Prakash H. Mutha, Kalyan vs. DCIT Cent. Cir. 1, 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

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 127Section 145(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT. RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No.5982/Mum/2016 Assessment Year: 2005-06 I.T.A. No.5983/Mum/2016 Assessment Year: 2006-07 I.T.A. No.5984/Mum/2016 Assessment Year: 2007-08 Shri Prakash H. Mutha Vs. Dy. Commissioner of Prop. M/s. Mutha of Central Income-Tax, Jewellers, 301, 3rd Floor, Circle-1, Mutha House, Opp. Thane Welcome Hotel, Shivaji Chowk, Kalyan (W) (Appellant) PAN:ADRPS9728F (Respondent) Appellant by Shri Aayush Chhajed Respondent by Shri Umashankar Prasad, CIT D.R. Date of Hearing 0…

Prakash H. Mutha, Kalyan vs. DCIT Cent. Cir. 1, Thane

In the result the appeals filed by the assessee for all the

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

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 127Section 145(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT. RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No.5982/Mum/2016 Assessment Year: 2005-06 I.T.A. No.5983/Mum/2016 Assessment Year: 2006-07 I.T.A. No.5984/Mum/2016 Assessment Year: 2007-08 Shri Prakash H. Mutha Vs. Dy. Commissioner of Central Income-Tax, Circle-1, Prop. M/s. Jewellers, 301, 3rd Floor, Mutha House, Opp. Welcome Hotel, Shivaji Chowk, Kalyan (W) PAN:ADRPS9728F Mutha Thane (Appellant) (Respondent) Appellant by Respondent by Shri Aayush Chhajed Shri Umashankar Prasad, CIT D.R. Date of Hearing Date of Pr…

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 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…

Income Tax Officer, Ward 29(1), New Delhi, Delhi vs. Sneh Sharma, Delhi

ITA 2141/DEL/2025[2017-18]Status: DisposedITAT Delhi24 Sept 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Anil Bajaj, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 124(3)Section 143(1)Section 144CSection 144C(1)Section 144C(15)Section 147Section 195

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2136 to 2141/Del/2025 Assessment Years: 2012-13 to 2017-18 ITO, Vs. Sneh Sharma, Ward 29(1), A-3/I, Second Floor, New Delhi. Paschim Vihar, Delhi – 110 063. PAN: ANZPS2241M (Appellant) (Respondent) Assessee by : Shri Anil Bajaj, CA Revenue by : Shri Manish Gupta, Sr. DR Date of Hearing : 16.09.2025 Date of Pronouncement : 24.09.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessees against the orders dated 28.01.2025 (in respec…

Income Tax Officer, Ward 29(1), New Delhi, Delhi vs. Sneh Sharma, Delhi

ITA 2140/DEL/2025[2016-17]Status: DisposedITAT Delhi24 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Anil Bajaj, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 124(3)Section 143(1)Section 144CSection 144C(1)Section 144C(15)Section 147Section 195

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2136 to 2141/Del/2025 Assessment Years: 2012-13 to 2017-18 ITO, Vs. Sneh Sharma, Ward 29(1), A-3/I, Second Floor, New Delhi. Paschim Vihar, Delhi – 110 063. PAN: ANZPS2241M (Appellant) (Respondent) Assessee by : Shri Anil Bajaj, CA Revenue by : Shri Manish Gupta, Sr. DR Date of Hearing : 16.09.2025 Date of Pronouncement : 24.09.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessees against the orders dated 28.01.2025 (in respec…

Income Tax Officer, Ward 29(1), New Delhi, Delhi vs. Sneh Sharma, Delhi

ITA 2139/DEL/2025[2015-16]Status: DisposedITAT Delhi24 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Anil Bajaj, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 124(3)Section 143(1)Section 144CSection 144C(1)Section 144C(15)Section 147Section 195

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2136 to 2141/Del/2025 Assessment Years: 2012-13 to 2017-18 ITO, Vs. Sneh Sharma, Ward 29(1), A-3/I, Second Floor, New Delhi. Paschim Vihar, Delhi – 110 063. PAN: ANZPS2241M (Appellant) (Respondent) Assessee by : Shri Anil Bajaj, CA Revenue by : Shri Manish Gupta, Sr. DR Date of Hearing : 16.09.2025 Date of Pronouncement : 24.09.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessees against the orders dated 28.01.2025 (in respec…

Income Tax Officer, Ward 29(1), New Delhi, Delhi vs. Sneh Sharma, Delhi

ITA 2138/DEL/2025[2014-15]Status: DisposedITAT Delhi24 Sept 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Anil Bajaj, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 124(3)Section 143(1)Section 144CSection 144C(1)Section 144C(15)Section 147Section 195

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2136 to 2141/Del/2025 Assessment Years: 2012-13 to 2017-18 ITO, Vs. Sneh Sharma, Ward 29(1), A-3/I, Second Floor, New Delhi. Paschim Vihar, Delhi – 110 063. PAN: ANZPS2241M (Appellant) (Respondent) Assessee by : Shri Anil Bajaj, CA Revenue by : Shri Manish Gupta, Sr. DR Date of Hearing : 16.09.2025 Date of Pronouncement : 24.09.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessees against the orders dated 28.01.2025 (in respec…

Income Tax Officer, Ward-29(1) Delhi, Delhi vs. Sneh Sharma, Delhi

ITA 2137/DEL/2025[2013-14]Status: DisposedITAT Delhi24 Sept 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Anil Bajaj, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 124(3)Section 143(1)Section 144CSection 144C(1)Section 144C(15)Section 147Section 195

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2136 to 2141/Del/2025 Assessment Years: 2012-13 to 2017-18 ITO, Vs. Sneh Sharma, Ward 29(1), A-3/I, Second Floor, New Delhi. Paschim Vihar, Delhi – 110 063. PAN: ANZPS2241M (Appellant) (Respondent) Assessee by : Shri Anil Bajaj, CA Revenue by : Shri Manish Gupta, Sr. DR Date of Hearing : 16.09.2025 Date of Pronouncement : 24.09.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessees against the orders dated 28.01.2025 (in respec…

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