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

M/S Adarsh Rice Mill, Raipur vs. Income Tax Officer, Ward 1(1), Raipur

In the result, appeal of the assessee is allowed in terms of the aforesaid observations

ITA 84/RPR/2022[2011-12]Status: DisposedITAT Raipur29 Nov 2022AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.84/Rpr/2022 "नधा"रण वष" / Assessment Year : 2011-12 M/S. Adarsh Rice Mill 123, Jhanki, Abhanpur, Dist.-Raipur (C.G.)-492 001 Pan : Aamfa1207F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri G.N Singh, Sr. DR
Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No.84/RPR/2022 "नधा"रण वष" / Assessment Year : 2011-12 M/s. Adarsh Rice Mill 123, Jhanki, Abhanpur, Dist.-Raipur (C.G.)-492 001 PAN : AAMFA1207F .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal & Smt. Laxmi Sharma, CAs Revenue by : Shri G.N Singh, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 03.11.2022 घोषणा क…

Neeta Goswami, Hyderabad vs. Income Tax Officer, Ward-12(3), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 1584/HYD/2019[2016-17]Status: DisposedITAT Hyderabad17 Oct 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri B. Shanti Kumar, ARFor Respondent: Shri A.P.Babu, DR
Section 54

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 1584/Hyd/2019 (निर्धारण वर्ा / Assessment Year: 2016-17) Smt. Neeta Goswami, Vs. Income Tax Officer, Hyderabad Ward-12(3), [PAN No. ASIPG4817D] Hyderabad अपीलधर्थी / Appellant प्रत् यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri B. Shanti Kumar, AR रधजस् व द्वधरध/Revenue by: Shri A.P.Babu, DR सुिवधई की तधरीख/Date of hearing: 29/09/2022 घोर्णध की तधरीख/Pronouncement on: 17/10/2022 आदेश / OR…

Mukesh Kumar Agarwal, Jaipur vs. I.T.O. Ward 1(2), Jaipur

In the result, both the appeals of the assessee are allowed

ITA 321/JPR/2021[2010-2011]Status: DisposedITAT Jaipur27 Jul 2022AY 2010-2011
For Appellant: Shri G.M. Mehta, CAFor Respondent: Smt. Monisha Choudhary, JCIT
Section 142(1)Section 144Section 148Section 151Section 271E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 321/JP/2021 & 152/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2010-11 Shri Mukesh Kumar Agarwal cuke The ITO Vs. 52-53, Choura Rasta Ward- 1(2) Jaipur Bharatpur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHAPA 0880 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri G.M. Mehta, CA jktLo dh vksj ls@Revenue by:…

M/S. Ekalavya Career Academy Trust, Sundergarh vs. ITO, Ward-2, Rourkela

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 176/CTK/2016[2010-11]Status: DisposedITAT Cuttack31 May 2022AY 2010-11

Bench: Shri George Mathan & Shri Arun Khodpiam/S Ekalavya Career Academy Trust, Unitech House, Udit Nagar, Rourkela-769012 Sundargarh, Odisha Pan No.Aaate 3283 F ………………Assessee Versus Ito, Ward-2, Rourkela ………………..Revenue Shri Sidharth Ray/Binod Agarwal, Ars For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 31/05/2022 Date Of Pronouncement : 31/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, In I.T.Appeal No.121/2012-13, Dated 29.02.2016 For The Assessment Year 2010-2011. 2. The Assessee Has Raised A Legal Ground Which Reads As Under :- “A) For That The Transfer Of The Case For The Period 2010-11 By The Jcit To The File Of The Income Tax Officer, Ward-2, Rourkela Vide Memo No.Ito/W-2/Rkl/Scrutiny/A.Y 2010-11 Dt.11Th October 2012, Is Without Jurisdiction As The Jcit Has No Power U/S 127 Of The It Act, Who Transferred The Case, Therefore The Order Of Assessment As Well As The Order Of Cit(A) Are Void Ab Initio & The Demand Raised In The Assessment Order Is Liable To Be Annulled.” 3. As The Above Ground Is Legal In Nature, Which Goes To The Root Of The Matter, Therefore, The Said Ground Was Heard First.

Section 120Section 124(3)Section 127Section 142(1)Section 143(2)Section 144

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER M/s Ekalavya Career Academy Trust, Unitech House, Udit Nagar, Rourkela-769012 Sundargarh, Odisha PAN No.AAATE 3283 F ………………Assessee Versus ITO, Ward-2, Rourkela ………………..Revenue Shri Sidharth Ray/Binod Agarwal, ARs for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 31/05/2022 Date of Pronouncement : 31/05/2022 आदेश / O R D E R Per Bench :…

Income Tax Officer 8(3)(3), Mumbai vs. M/S.Vibgyor Texotech Private Limited, Mumbai

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

ITA 1484/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Apr 2022AY 2009-10

Bench: Shri Amarjit Singh () & Shri Om Prakash Kant () Assessment Year: 2009-10 Income Tax Officer-8(3)(3), M/S Vibgyor Texotech Pvt. Ltd., Room No. 616, 6Th Floor, Aayakar 309, Navyug, T.J. Road, Sewree, Bhavan, M.K. Road, Vs. Mumbai-400015. Mumbai-400020. Pan No. Aaccv 0752 D Appellant Respondent Assessment Year: 2009-10 M/S Vibgyor Texotech Pvt. Ltd., The Asst. Commissioner Of 309, Navyug, T.J. Road, Sewree, Income Tax-8(3)(2), Mumbai-400015. Vs. Mumbai. Pan No. Aaccv 0752 D Appellant Respondent

For Appellant: Mr. Pavan Ved, ARFor Respondent: Mr. Achal Sharma, CIT-DR/
Section 10ASection 143(2)Section 143(3)Section 144Section 148Section 264ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI AMARJIT SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Income Tax Officer-8(3)(3), M/s Vibgyor Texotech Pvt. Ltd., Room No. 616, 6th floor, Aayakar 309, Navyug, T.J. Road, Sewree, Bhavan, M.K. Road, Vs. Mumbai-400015. Mumbai-400020. PAN No. AACCV 0752 D Appellant Respondent Assessment Year: 2009-10 M/s Vibgyor Texotech Pvt. Ltd., The Asst. Commissioner of 309, Navyug, T.J. Road, Sewree, Income Tax-8(3)(2), Mumbai-400015. Vs. Mumbai. PAN No. AACCV 0752 D Appellant Respondent Assessee by : Mr. Pa…

M/S.Vibgyor Texotech Private Limited, Mumbai vs. ACIT-8(3)(2), Mumbai

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

ITA 487/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Apr 2022AY 2009-10

Bench: Shri Amarjit Singh () & Shri Om Prakash Kant () Assessment Year: 2009-10 Income Tax Officer-8(3)(3), M/S Vibgyor Texotech Pvt. Ltd., Room No. 616, 6Th Floor, Aayakar 309, Navyug, T.J. Road, Sewree, Bhavan, M.K. Road, Vs. Mumbai-400015. Mumbai-400020. Pan No. Aaccv 0752 D Appellant Respondent Assessment Year: 2009-10 M/S Vibgyor Texotech Pvt. Ltd., The Asst. Commissioner Of 309, Navyug, T.J. Road, Sewree, Income Tax-8(3)(2), Mumbai-400015. Vs. Mumbai. Pan No. Aaccv 0752 D Appellant Respondent

For Appellant: Mr. Pavan Ved, ARFor Respondent: Mr. Achal Sharma, CIT-DR/
Section 10ASection 143(2)Section 143(3)Section 144Section 148Section 264ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI AMARJIT SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Income Tax Officer-8(3)(3), M/s Vibgyor Texotech Pvt. Ltd., Room No. 616, 6th floor, Aayakar 309, Navyug, T.J. Road, Sewree, Bhavan, M.K. Road, Vs. Mumbai-400015. Mumbai-400020. PAN No. AACCV 0752 D Appellant Respondent Assessment Year: 2009-10 M/s Vibgyor Texotech Pvt. Ltd., The Asst. Commissioner of 309, Navyug, T.J. Road, Sewree, Income Tax-8(3)(2), Mumbai-400015. Vs. Mumbai. PAN No. AACCV 0752 D Appellant Respondent Assessee by : Mr. Pa…

Jindal Steel & Power Ltd., Hisar vs. JCIT, Hisar

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

ITA 619/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Sept 2021AY 2010-11

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. Surenderpal, CIT DR
Section 143(3)Section 144CSection 144C(13)Section 254Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 619/Del/2015 : Asstt. Year : 2010-11 Jindal Steel & Power Ltd., Vs JCIT, Delhi Road, Hisar Range, Hisar Hisar (APPELLANT) (RESPONDENT) PAN No. AAACJ7097D Assessee by : Sh. Salil Kapoor, Adv. Revenue by : Sh. Surenderpal, CIT DR Date of Hearing: 06.09.2021 Date of Pronouncement: 17.09.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated 08.01.2015 passed…

Gaya Prasad Bajaj, Allahabad vs. ITO, Allahabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 375/ALLD/2018[2012-13]Status: DisposedITAT Allahabad04 Aug 2021AY 2012-13

Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 Gaya Prasad Bajaj, V. Income Tax Officer, 34-A, Chak Zero Road, Ward-1(2) Allahabad, U.P. Allahabad, U.P. Pan-Aampb9895N (Appellant) (Respondent) Appellant By: Mr. Abhinav Mehrotra, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 05.07.2021 Date Of Pronouncement: 04.08.2021

For Appellant: Mr. Abhinav Mehrotra, C.AFor Respondent: Mr. A.K. Singh, Sr. DR
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD ‘SMC’ BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER Assessment Year: 2012-13 Gaya Prasad Bajaj, v. Income Tax Officer, 34-A, Chak Zero Road, Ward-1(2) Allahabad, U.P. Allahabad, U.P. PAN-AAMPB9895N (Appellant) (Respondent) Appellant by: Mr. Abhinav Mehrotra, C.A. Respondent by: Mr. A.K. Singh, Sr. DR Date of hearing: 05.07.2021 Date of pronouncement: 04.08.2021 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 19.09.2018 of CIT(A) for the assessment year 2012-13…

ACIT, New Delhi vs. M/S. Uv Realtors Pvt. Ltd., New Delhi

In the result, the Revenue’s appeal is dismissed and the Cross Objection of the assessee is allowed

ITA 6033/DEL/2016[2012-13]Status: DisposedITAT Delhi17 May 2021AY 2012-13

Bench: Shri G. S. Pannu & Shri Amit Shukla

For Appellant: Shri S.S. Rana CIT-DRFor Respondent: Shri D.C. Agarwal. Adv
Section 143(2)Section 144Section 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.6033/DEL/2016 Assessment Year: 2012-13 ACIT, Circle-27(1), vs. M/s. UV Realtors Pvt. Ltd., New Delhi. C-4, 2nd Floor, Soami Nagar, New Delhi. TAN/PAN: AAACU 7858B (Appellant) (Respondent) CO No.11/DEL/2017 Assessment Year: 2012-13 M/s. UV Realtors Pvt. Ltd., vs. ACIT, Circle-27(1), C-4, 2nd Floor, Soami New Delhi. Nagar, New Delhi. TAN/PAN: AAACU 7858B (Appellant) (Respondent) Appellant by: Shri S.S. Rana CIT-DR Respondent by: Shri D.C. Agarwal. Adv. Date of…

Naveen Jain, Gurgaon vs. DCIT, Gurgaon

Appeal is disposed off with aforesaid directions

ITA 393/DEL/2017[2012-13]Status: DisposedITAT Delhi25 Mar 2021AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Rajesh Jain, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 120Section 124Section 124(3)Section 142(1)Section 143(2)

…ITA No.-393/Del/2017. Naveen Jain. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘E’: NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 393/Del/2017 (Assessment Year: 2012-13) Naveen Jain, DCIT, Arjun Marg, DLF, Phase-1, Vs. Circle-3, Gurgaon. Gurgaon. APPELLANT RESPONDENT PAN No: AEVPJ3841D Assessee By : Shri Rajesh Jain, CA Revenue By : Ms. Rakhi Vimal, Sr. DR Per Anadee Nath Misshra, AM (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-1, Gurgaon, […

Sh. Babu Lal Meena, Jaipur vs. Income Tax Officer, Jaipur

ITA 469/JPR/2018[2007-08]Status: DisposedITAT Jaipur13 Dec 2019AY 2007-08

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 469/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2007-08 Cuke Shri Babu Lal Meena The Ito Vs. Plot No.717, Govind Vatika Ward- 5(4) Near Khole Ke Hanuman Ji Jaipur Laxman Doongri, Delhi Bye Pass Road, , Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@P An/Gir No.: Azgpm 4052 P Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Rajeev Sahai & Shri Ashish Sharma,Advocate Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta, Cit- Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/11/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 13 /12/2019 Vkns'K@ Order

For Appellant: Shri Rajeev Sahai &For Respondent: Shri B.K. Gupta, CIT- DR
Section 143(3)Section 147Section 148Section 2(14)Section 2(14)(iii)Section 50

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k Before : Shri Vijay Pal Rao, JM & Shri Vikram Singh Yadav, AM vk;dj vihy la-@ITA No. 469/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2007-08 cuke Shri Babu Lal Meena The ITO Vs. Plot No.717, Govind Vatika Ward- 5(4) Near Khole Ke Hanuman Ji Jaipur Laxman Doongri, Delhi Bye Pass Road, , Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@P AN/GIR No.: AZGPM 4052 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sahai…

Dharmender Kumar, New Delhi vs. ITO, Ward- 65(5), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 2728/DEL/2018[2008-09]Status: DisposedITAT Delhi16 Oct 2019AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Sh. Raj Kumar, CA & Sh. Sumit Goel, CAFor Respondent: Ms. Ekta Vishnoi, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE :SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 DHARMENDER KUMAR Vs. ITO, WARD 65(5), C/O RAJ KUMAR & ASSOCIATES,. NEW DELHI L-7A(LGF), SOUTH EXTENSION PART-II, NEW DELHI (PAN: ASGPK3927N) (Appellant) (Respondent) Assessee by : Sh. Raj Kumar, CA & Sh. Sumit Goel, CA Department by : Ms. Ekta Vishnoi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-21, New Delhi on 28.03.2018 in relation to the assessment year 2008-09 on the following grounds:- 1. That under the facts…

Rajeev Goel, Delhi vs. ACIT, Circle- 47(1), New Delhi

In the result, appeal is allowed

ITA 1184/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Sept 2019AY 2014-15

Bench: Shri T.S. Kapoor & Shri Sudhanshu Srivastava, [Assessment Year: 2014-15]

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER, [Assessment Year: 2014-15] Rajeev Goel, ACIT, M/s S.B.G. & Co. Chartered Circle-47(1), Accountants, 9, Atta-ur- New Delhi, rehman Lane, Civil Lines, Delhi-110054 PAN-AWMPG2245H Appellant Respondent Appellant by Shri Ved Jain, Shri Akshit Goeal & Shri Nishchay Kantoar Respondent by Shri Surendra Pal-Sr. DR Date of Hearing 23/09/2019 Date of Pronouncement 26/09/2019 ORDER PER T.S. KAPOOR, ACCOUNTANT MEMBER This appeal has been filed by the assessee agai…

Inder Mohan Khurana, New Delhi vs. ITO, New Delhi

The appeal of the assessee is allowed

ITA 6553/DEL/2016[2007-08]Status: DisposedITAT Delhi06 Sept 2019AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

Section 124(1)(b)Section 143(1)Section 147Section 148Section 68

…Income-tax Officer [2011] 12 taxmann.com 318 (Delhi) & 47 SOT 192 4. Smt. Prabhavati S. Shah r. CIT 231 ITR 1 (Bom.) 5. CIT v. Navodaya Castles Pvt. Ltd. 367 ITR 306 (Del.) 6. Sona Electronic Co. v. CIT 152 ITR 507(Del). 7. Abhishek Jain v. Income Tax Officer 405 ITR 1 (Del.) 8. Padamsundara Rao (DECD) and Others v. State of Tamilnadu and Others [2002] 255 ITR 147(S.C) 9. Returns & Jurisdiction 10. Sardar Baldev Sing v. CIT 40 ITR 605(S.C) 11. Section 64 of 1922Act Sr. No. Particulars 1. Assessment Order for A.Y. 2001-02 2. Assessment Order for A.Y. 2006-07 3 Letter dt. 28.06.2016 filed with CIT(A), assessee wi…

Ramdev Mundhra, New Delhi vs. ITO Ward - 55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1722/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Shriya Devi Mundhra, New Delhi vs. ITO Ward 55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1523/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Gopal Chand Mundhra and Sons, New Delhi vs. ITO, Ward-55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1375/DEL/2019[2011-121]Status: DisposedITAT Delhi21 Aug 2019AY 2011-121

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Damyanti Mundhra, New Delhi vs. ITO Ward-55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1721/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Gopal Chand Mundhra, New Delhi vs. ITO Ward-55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1524/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Raj Sheela Growth Fund (P) Ltd., New Delhi vs. ITO, Ward- 21(1), New Delhi

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

ITA 881/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Aug 2019AY 2015-16

Bench: Shri Amit Shukla & Shri L. P. Sahu

For Appellant: S/Shri Raj Kumar Gupta and SumitFor Respondent: Shri J.K. Mishra, CIT-D.R
Section 127Section 143(3)Section 224Section 56Section 56(2)(viia)Section 68

…essee now cannot question the jurisdiction of the Assessing Officer after the expiry of one month of issue of notice u/s.143(2)/142(1). In support, he strongly relied upon the judgment of Hon’ble Jurisdictional High Court in the case of Abhishek Jain vs. ITO, 94 Taxmann.com 355 (Delhi) and CIT vs. S.S. Ahluwalia, 46 Taxmann.com 169 (Delhi). 18. At the time of hearing, we directed the Ld. CIT-DR to ascertain, whether any order has been passed by the 19 I.T.A. No.881/DEL/2019 competent authority u/s.127 for transferring the case from Central Circle-20 to ITO, Ward-21(1). In response, the ld. CIT- DR had submitted…