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

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

ITA 2136/DEL/2025[2012-13]Status: DisposedITAT Delhi24 Sept 2025AY 2012-13

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…

Meena Swarup, New Delhi vs. DCIT Circle-3(1)(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 2050/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Sept 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2014-15] Mrs. Meena Swarup, Vs Dcit, 397, Mandakini Enclave, Circle-3(1)(2), New Delhi-110019. Intl. Tax., Pan-Amrps5792E New Delhi. Appellant Respondent Appellant By Shri R.S.Ahuja, Ca & Shri P.S.Sodhi, Adv. Respondent By Shri Dheeraj Kumar Jain, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025 Order Per Manish Agarwal, Am :

Section 10(38)Section 143(2)Section 143(3)Section 250Section 68

…ITA No.2050/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2014-15] Mrs. Meena Swarup, vs DCIT, 397, Mandakini Enclave, Circle-3(1)(2), New Delhi-110019. Intl. Tax., PAN-AMRPS5792E New Delhi. APPELLANT RESPONDENT Appellant by Shri R.S.Ahuja, CA & Shri P.S.Sodhi, Adv. Respondent by Shri Dheeraj Kumar Jain, Sr.DR Date of Hearing 01.07.2025 Date of Pronouncement 19.09.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 14.12.2018 passed by…

DCIT-CC-6(1), Mumbai, Bkc vs. Sushilkumar Subhashrao Deshmukh, Pune

In the result, the appeal of the revenue bearing ITA No

ITA 2025/MUM/2025[2012-13]Status: DisposedITAT Mumbai25 Aug 2025AY 2012-13

Bench: Shri Anikesh Banerjee & Shri Omkareshwar Chidaradcit-Cc-6(1), Mumbai Vs Sushilkumar Subhashrao Deshmukh, Room No.445, 4Th Floor, B.K.C., 1194/9, Flat No.2, Subashri Society, Bandra, Mumbai Ghole Road, Pune-4110 005 Appellant Respondent

For Appellant: Shri Manish SomaniFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. Ar
Section 124Section 127Section 127(3)Section 143(3)Section 250Section 46A

…tive efficiency, particularly in large metropolitan areas or specialized units. In relation to the applicability of Section 124, the Ld. DR placed complete reliance on the judgment of the Hon’ble Delhi High Court in Abhishek Jain v. Income-tax Officer [(2018) 405 ITR 1 (Del)], wherein the Hon’ble Court dismissed the 13 ITA 2025/Mum /2025 Sushilkumar Subhashrao Deshmukh assessee’s appeal on the ground that no objection to jurisdiction had been filed within the prescribed period of one month before the Assessing Officer. Further, reliance was placed on the judgment of the Hon’ble Supreme Court in Deputy Commissione…

Suraj Durobuild (P) Ltd, New Delhi vs. ACIT Ciorcle-24(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 777/DEL/2024[2012-13]Status: DisposedITAT Delhi22 Aug 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 127Section 139Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 777/DEL/2024 [A.Y. 2012-13] M/s Suraj Durobuild Pvt Ltd Vs. The A.C.I.T. 3618-XI, Netaji Subash Marg Circle – 24(1) Darya Ganj, New Delhi New Delhi PAN – AALCS 6344 M (Applicant) (Respondent) Assessee By : Shri Raj Kumar, CA Shri Suraj Gupta, Adv Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 13.08.2025 Date of Pronouncement : 22.08.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the order of th…

Kusum Dube, New Delhi vs. ITO, Ward- 2(3), Gurgaon

The appeal of the assessee is allowed

ITA 7444/DEL/2018[2015-16]Status: DisposedITAT Delhi14 Aug 2025AY 2015-16

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishrakusum Dube Vs. Ito Ward 2(3) C/O Kapil Goel Adv. Gurgaon, Income Tax F-26/124 Sector 7, Rohini Department, Phase V, Delhi - 110085 Udyog Vihar, Sector 19, Gurugram, Haryana 122016 Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aewpd9787R Appellant .. Respondent

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 2Section 54F

…1 THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Kusum Dube Vs. ITO Ward 2(3) C/o Kapil Goel Adv. Gurgaon, Income Tax F-26/124 Sector 7, Rohini Department, Phase V, Delhi - 110085 Udyog Vihar, Sector 19, Gurugram, Haryana 122016 Haryana "थायीलेखासं./जीआइआरसं./PAN/GIR No: AEWPD9787R Appellant .. Respondent Appellant by : Dr. Kapil Goel, Adv. Respondent by : Sh. Om Prakash, Sr. DR Date of Hearing 14.08.2025 Date of Pronouncement 14.08.2025 ORDER PER MADHUMITA R…

Raghav Kumar Dhoot, Jaipur vs. DCIT Central Circle 1, Jaipur

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

ITA 491/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19
For Appellant: Shri C.M. Agarwal, C.AFor Respondent: Shri Rajesh Ojha, CIT- DR
Section 143(2)Section 143(3)Section 153ASection 292BSection 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 491/JPR/2025 निर्धारण वर्ष / Assessment Years : 2018-19 Sh. Raghav Kumar Dhoot B-9, Bais Godown Industrial Estate, Jaipur. बनाम Vs. The DCIT, Central Circle-1, Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AGXPD1233F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri C.M. Agarwal, C.A. राजस्व…

Iqbal Shaik, Nellore vs. ITO., Ward International Taxation, Nellore

In the result, appeal of the assessee is partly allowed

ITA 67/HYD/2025[2017-2018]Status: HeardITAT Hyderabad16 Jul 2025AY 2017-2018

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, Kranthi Palivela And CA, MrudulathaFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 127Section 129Section 139(1)Section 142Section 142(1)Section 144Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.67/Hyd./2025 Assessment Year 2017-2018 Iqbal Shaik, The Income Tax Officer, GUDUR – 524 101 vs. International Taxation, Nellore. Andhra Pradesh NELLORE – 524 001. PAN DBFPS0675L Andhra Pradesh (Appellant) (Respondent) For Assessee : CA, Kranthi Palivela And CA, Mrudulatha For Revenue : Dr. Sachin Kumar, Sr. AR Date of Hearing : 10.07.2025 Date of Pronouncement : 16.07.2025 ORDER PER MANJUNATHA G. : This appeal has been filed by the Assessee against the Orde…

Arjun Rishi, Sainik Farms vs. ITO Ward 28(1), ITO Office Civic Centre

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

ITA 3020/DEL/2023[2017-18]Status: DisposedITAT Delhi09 Jul 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri S. Rifaur Rahmanarjun Rishi, Vs. Ito, Ward 28 (1), F – 79/18, Sainik Farms, Delhi. New Delhi – 110 062. (Pan : Agvpr4625D) (Appellant) (Respondent) Assessee By : Shri Arun Kishore, Ca Revenue By : Shri Ashish Tripathi, Sr. Dr Date Of Hearing : 24.04.2025 Date Of Order : 09.07.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is 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 01.09.2023 For Assessment Year 2017-18 Raising Following Grounds Of Appeal :- “1. I) That The Order Of Ld. Cit (A) Nfac Delhi Confirming The Addition Of Rs.9,81,173/- Made By Ld. Ao Ward 28(1) Delhi Is Illegal, Unjust, Opposed To Facts & Suffers From The Vice Of Arbitrariness. Ii) That All Grounds Of Appeal Are Independent & Without Prejudice To Each Other.

For Appellant: Shri Arun Kishore, CAFor Respondent: Shri Ashish Tripathi, Sr. DR
Section 124(3)Section 127Section 143Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Arjun Rishi, vs. ITO, Ward 28 (1), F – 79/18, Sainik Farms, Delhi. New Delhi – 110 062. (PAN : AGVPR4625D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Arun Kishore, CA REVENUE BY : Shri Ashish Tripathi, Sr. DR Date of Hearing : 24.04.2025 Date of Order : 09.07.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [he…

Hemkunt Foundations, Gurugram vs. Principal Commissioner of Income Tax, (Central) -1, Delhi

In the result, the appeal filed by assessee is allowed and the Stay

ITA 631/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jun 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year: 2021-22 & Stay Application No.329Del/2024 ( In Ita No. 631/Del/2024 ) Assessment Year: 2021-22 Hemkunt Foundations, Vs. Principal Commissioner Plot No.809, Second Floor, Income Tax, Rd 42, Sector 42, Central-1, Gurugram, Haryana New Delhi Pin: 122 002 Pan No. Aaath8443C (Appellant) (Respondent)

For Appellant: S/Shri Salil Kapoor, SumitFor Respondent: Shri Sunil Agarwal, Special Counsel and Shivansh Pandya, Jr. Standing
Section 12ASection 133ASection 143(2)Section 80G

…. They do not affect the substantive rights of the assessee. That position has been upheld by Hon'ble Jurisdictional High Court in several judgements including in CIT Vs S. S. Ahluwalia (2014) 46 taxmann.com 169 (Del) [Para 37] and Abhishek Jain Vs ITO (2018) 405 ITR 1 (Del). F. (i) There is no fundamental right conferred upon assessee to be assessed either by a particular AO or at a particular place. (ii) Orders u/s 127 are passed in the interest of exigencies of Revenue Collection. (iii) That position has been upheld by Hon'ble Supreme Court Constitution Bench in Pannalal Binraj Vs UOI (1957) 31 ITR 565 [5 JJ]…

ACIT Circle-1(2), New Delhi vs. Associated Techno Plastics Pvt Ltd, New Delhi

The appeal of the assessee is allowed

ITA 7444/DEL/1992[1989-90]Status: DisposedITAT Delhi19 Mar 2025AY 1989-90

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishrakusum Dube Vs. Ito Ward 2(3) C/O Kapil Goel Adv. Gurgaon, Income Tax F-26/124 Sector 7, Rohini Department, Phase V, Delhi - 110085 Udyog Vihar, Sector 19, Gurugram, Haryana 122016 Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aewpd9787R Appellant .. Respondent

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 2Section 54F

…1 THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Kusum Dube Vs. ITO Ward 2(3) C/o Kapil Goel Adv. Gurgaon, Income Tax F-26/124 Sector 7, Rohini Department, Phase V, Delhi - 110085 Udyog Vihar, Sector 19, Gurugram, Haryana 122016 Haryana "थायीलेखासं./जीआइआरसं./PAN/GIR No: AEWPD9787R Appellant .. Respondent Appellant by : Dr. Kapil Goel, Adv. Respondent by : Sh. Om Prakash, Sr. DR Date of Hearing 14.08.2025 Date of Pronouncement 14.08.2025 ORDER PER MADHUMITA R…

ITO., Ward -6(1), Hyderabad vs. Sidhi Jewellers, Hyderabad

In the result, the appeal filed by the assessee and the appeal filed by the Revenue are dismissed

ITA 755/HYD/2024[2017-18]Status: DisposedITAT Hyderabad25 Feb 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.729 & 755/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) The Income Tax Officer, Vs. Sidhi Jewellers, Ward 6(1), Hyderabad. Hyderabad.. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.750 & 751/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) Sidhi Jewellers, Vs. The Income Tax Officer, Hyderabad. Ward 6(1), Hyderabad. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S. Ramarao, Advocate. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 148Section 148A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आ.अपी.सं / ITA No.729 and 755/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 and 2017-18) The Income Tax Officer, Vs. Sidhi Jewellers, Ward 6(1), Hyderabad. Hyderabad.. PAN No.AAGFS4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / ITA Nos.750 and 751/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 and 2017-18) Sidhi Jewellers, Vs. The Income Tax Officer, Hyderabad. Ward 6(1), Hyderab…

Sidhi Jewellers, Hyderabad vs. ITO., Ward-6(1), Hyderabad

In the result, the appeal filed by the assessee and the appeal filed by the Revenue are dismissed

ITA 751/HYD/2024[2017-18]Status: DisposedITAT Hyderabad25 Feb 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.729 & 755/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) The Income Tax Officer, Vs. Sidhi Jewellers, Ward 6(1), Hyderabad. Hyderabad.. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.750 & 751/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) Sidhi Jewellers, Vs. The Income Tax Officer, Hyderabad. Ward 6(1), Hyderabad. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S. Ramarao, Advocate. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 148Section 148A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आ.अपी.सं / ITA No.729 and 755/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 and 2017-18) The Income Tax Officer, Vs. Sidhi Jewellers, Ward 6(1), Hyderabad. Hyderabad.. PAN No.AAGFS4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / ITA Nos.750 and 751/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 and 2017-18) Sidhi Jewellers, Vs. The Income Tax Officer, Hyderabad. Ward 6(1), Hyderab…

Sidhi Jewellers, Hyderabad vs. ITO., Ward-6(1), Hyderabad

In the result, the appeal filed by the assessee and the appeal filed by the Revenue are dismissed

ITA 750/HYD/2024[2015-16]Status: DisposedITAT Hyderabad25 Feb 2025AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.729 & 755/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) The Income Tax Officer, Vs. Sidhi Jewellers, Ward 6(1), Hyderabad. Hyderabad.. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.750 & 751/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) Sidhi Jewellers, Vs. The Income Tax Officer, Hyderabad. Ward 6(1), Hyderabad. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S. Ramarao, Advocate. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 148Section 148A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आ.अपी.सं / ITA No.729 and 755/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 and 2017-18) The Income Tax Officer, Vs. Sidhi Jewellers, Ward 6(1), Hyderabad. Hyderabad.. PAN No.AAGFS4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / ITA Nos.750 and 751/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 and 2017-18) Sidhi Jewellers, Vs. The Income Tax Officer, Hyderabad. Ward 6(1), Hyderab…

ITO., Ward -6(1), Hyderabad vs. Sidhi Jewellers, Hyderabad

In the result, the appeal filed by the assessee and the appeal filed by the Revenue are dismissed

ITA 729/HYD/2024[2015-16]Status: DisposedITAT Hyderabad25 Feb 2025AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.729 & 755/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) The Income Tax Officer, Vs. Sidhi Jewellers, Ward 6(1), Hyderabad. Hyderabad.. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.750 & 751/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) Sidhi Jewellers, Vs. The Income Tax Officer, Hyderabad. Ward 6(1), Hyderabad. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S. Ramarao, Advocate. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 148Section 148A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आ.अपी.सं / ITA No.729 and 755/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 and 2017-18) The Income Tax Officer, Vs. Sidhi Jewellers, Ward 6(1), Hyderabad. Hyderabad.. PAN No.AAGFS4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / ITA Nos.750 and 751/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 and 2017-18) Sidhi Jewellers, Vs. The Income Tax Officer, Hyderabad. Ward 6(1), Hyderab…

Assistant Commissioner of Income Tax Circle-2(4), Hyderabad vs. Vasudeva Realtors Private Limited, Hyderabad

In the result, the appeal filed by the assessee and the appeal filed by the Revenue are dismissed

ITA 729/HYD/2020[2014-15]Status: DisposedITAT Hyderabad07 Jan 2025AY 2014-15

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.729 & 755/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) The Income Tax Officer, Vs. Sidhi Jewellers, Ward 6(1), Hyderabad. Hyderabad.. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.750 & 751/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) Sidhi Jewellers, Vs. The Income Tax Officer, Hyderabad. Ward 6(1), Hyderabad. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S. Ramarao, Advocate. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 148Section 148A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आ.अपी.सं / ITA No.729 and 755/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 and 2017-18) The Income Tax Officer, Vs. Sidhi Jewellers, Ward 6(1), Hyderabad. Hyderabad.. PAN No.AAGFS4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / ITA Nos.750 and 751/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 and 2017-18) Sidhi Jewellers, Vs. The Income Tax Officer, Hyderabad. Ward 6(1), Hyderab…

Asst. Commissioner of Income Tax, Panvel Circle Panvel vs. Outabox Media Solutions LLP, Ghatkopar Mumbai

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

ITA 177/PUN/2024[2017-18]Status: DisposedITAT Pune07 Nov 2024AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2017-18

For Appellant: Shri Gunjan H KakkadFor Respondent: Shri Ramnath P Murkunde
Section 142(1)Section 143(2)

…ant to the notice u/s 142(1) of the Act by the ACIT, Panvel Circle and has never questioned the jurisdiction of the Assessing Officer either before the Assessing Officer or the CIT(A) / NFAC. He also relied on the following decisions: a) Abhishek Jain vs. ITO 405 ITR 1 (Del) b) Arun Kumar Muchhala vs. CIT 399 ITR 256 (Bom) c) Shivaaditya Jems and Jewellery (P) Ltd. vs. ITO (2022) 143 taxmann.com 64 d) Adarsh Developers vs. DCIT (2024) 158 taxmann.com 81 (Kar) e) Tarasafe International (P) Ltd. vs. DCIT (2023) 153 taxmann.com 282 (Kolkata-Trib) 17. So far as the merit of the case is concerned, he submitted that m…

Tirupati Jewels, Kailash Colonny New Delhi vs. ITO Ward 30(6), Delhi

In the result, the appeal of the assessee is allowed

ITA 1853/DEL/2024[2017-18]Status: DisposedITAT Delhi01 Oct 2024AY 2017-18

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2017-18 Tirupati Jewels Vs Ito Tirupati Jewels K-12, Kailash Ward- 30 (6) Colony New Delhi-110048, Delhi New Delhi Pan No.Aajft4161A (Appellant) (Respondent)

Section 115BSection 143Section 143(2)Section 143(3)Section 271ASection 69A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 Tirupati Jewels Vs ITO Tirupati Jewels K-12, Kailash Ward- 30 (6) Colony New Delhi-110048, Delhi New Delhi PAN No.AAJFT4161A (APPELLANT) (RESPONDENT) Appellants by Sh. Anil Jain, CA Sh. Sarveshwar Singh, Advocate Sh. Raghav Sharma, CA Respondent by Sh. B. S. Anand, Sr. DR Date of hearing: 03/09/2024 Date of Pronouncement: 01/10/2024 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of the NFAC/Com…

Sapna Rastogi, New Delhi vs. ITO Ward 1(2)(5), Meerut

In the result, the appeal of the assessee is allowed and the assessment order is quashed

ITA 617/DEL/2024[2013-14]Status: DisposedITAT Delhi28 Aug 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2013-14

For Appellant: Shri Sandeep Goel, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR
Section 144BSection 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2013-14 Sapna Rastogi, Vs Income Tax Officer, C/o Kapil Goel, Advocate, Ward – 1(2)(5), F-26/124, Sector-7, Meerut. Rohini, Delhi – 110 085. PAN: AETPR1493R (Appellant) (Respondent) Assessee by : Shri Sandeep Goel, Advocate Revenue by : Shri Anuj Garg, Sr. DR Date of Hearing : 04.07.2024 Date of Pronouncement : 28.08.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 11.01.2024 of the Na…

Sri Ukkandath Dileepan, Uroob Nagar, Palapram vs. ACIT(OSD)International Taxation, Kozhikode

ITA 99/COCH/2024[2011-12]Status: DisposedITAT Cochin14 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.C.Venugopal, AdvocateFor Respondent: Smt.V.Swarnalatha, Sr.DR
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant Member ITA No.99/Coch/2024 : Asst.Year 2011-2012 ITA No.100/Coch/2024 : Asst.Year 2012-2013 ITA No.101/Coch/2024 : Asst.Year 2013-2014 Sri.Ukkandath Dileepan The Assistant Commissioner Ukkandath House, Uroob Nagar of Income-tax (OSD) v. Pallapram, Ponnani PO (International Taxation) Kozhikode. Malappuram – 679 577. PAN : ARIPD3004C. (Appellant/Applicant) (Respondent) Appellant by : Sri.C.Venugopal, Advocate Respondent by : Smt.V.Swarnalatha, Sr.DR Date of Pronouncement : 14…

Ukkandath Dileepan, Pallapuram vs. ITO International Taxation, Calicut

ITA 101/COCH/2024[2013-14]Status: DisposedITAT Cochin14 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.C.Venugopal, AdvocateFor Respondent: Smt.V.Swarnalatha, Sr.DR
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Member & Shri Amarjit Singh, Accountant Member ITA No.99/Coch/2024 : Asst.Year 2011-2012 ITA No.100/Coch/2024 : Asst.Year 2012-2013 ITA No.101/Coch/2024 : Asst.Year 2013-2014 Sri.Ukkandath Dileepan The Assistant Commissioner Ukkandath House, Uroob Nagar of Income-tax (OSD) v. Pallapram, Ponnani PO (International Taxation) Kozhikode. Malappuram – 679 577. PAN : ARIPD3004C. (Appellant/Applicant) (Respondent) Appellant by : Sri.C.Venugopal, Advocate Respondent by : Smt.V.Swarnalatha, Sr.DR Date of Pronouncement : 14…