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 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.

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

Issues it is cited on

section 124(3)section 115wf section 115wh section 124(1)section 124 section 124(3)(a)section 120(1)section 115wd section 115we section 127(1)section 2(7a)section 144c(15)

Judgments citing Abhishek Jain v. ITO

Sanjay Kumar Jain, New Delhi vs. ITO Ward - 63(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 825/DEL/2019[2009-10]Status: DisposedITAT Delhi25 Jul 2019AY 2009-10

Bench: Sh. H.S. Sidhuassessment Year: 2009-10

Section 133(6)Section 147Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2009-10 Sanjay Kumar Jain, ITO, Ward 63(2), B-2/78, Ashok Vihar, Vs New Delhi Phase-II, New Delhi – 6 (PAN: AAGPJ2808K) (APPELLANT) (RESPONDENT) Appellant by Sh. Rajat Jain, FCA & Sh. Akshat Jain, FCA Respondent by Sh. S.L. Anuragi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order dated 26.11.2018 of the CIT(A)-20, New Delhi relating to A. Y. 2009-10 on the following grounds:- i) That on the facts and in the circumstances of the case, the Ld. CIT(A) erred…

Shri Ashish B Sanghvi, Mumbai vs. ITO 33(1)-1, Mumbai

In the result, the appeal of assessee is allowed

ITA 329/MUM/2019[2015-16]Status: DisposedITAT Mumbai21 May 2019AY 2015-16

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 329/Mum/2019 (Inaqa-Arna Baya- / Assessment Year 2015-16) Shri Ashish B. Sanghvi The Income Tax Officer, B-39, C-1, Mahavir Nagar, Ward 33(1)-1, Shankar Lane, Kandivali The Pratykshkar Bhavan, Vs. (West) 705, C-12, Bkc, Bandra Mumbai-400 067 (E), Mumbai-400 051 .. (Apilaaqai- / Appellant) (P`%Yaqaai- / Respondent) स्थायी लेखा सं./Pan No. Avkps0725R अपीलाथी की ओर से / Appellant By : Shri Ashwin Chhag, Ar प्रत्यथी की ओर से / Respondent By : Shri Satischandra Rajore, Dr सुनवाई की तारीख / Date Of Hearing: 13-05-2019 घोषणा की तारीख / Date Of Pronouncement : 21-05-2019 Aadosa / O R D E R

For Appellant: Shri Ashwin Chhag, ARFor Respondent: Shri Satischandra Rajore, DR

Section 124(3)(a)Section 142(1)Section 143(2)Section 143(3)Section 147Section 292B

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री एन. के. प्रिान लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI NK PRADHAN, AM Aayakr ApIla saM./ ITA No. 329/Mum/2019 (inaQa-arNa baYa- / Assessment Year 2015-16) Shri Ashish B. Sanghvi The Income Tax Officer, B-39, C-1, Mahavir Nagar, Ward 33(1)-1, Shankar Lane, Kandivali The Pratykshkar Bhavan, Vs. (West) 705, C-12, BKC, Bandra Mumbai-400 067 (E), Mumbai-400 051 .. (ApIlaaqaI- / Appellant) (p`%yaqaaI- / Respondent) स्थायी लेखा सं./PAN No. AVKPS0725R अपीलाथी की ओर…

Deputy Commissioner of Income Tax, Central Circle, Ajmer vs. M/S Shri Rajlaxmi Denim, Bhilwara

In the result, appeal of the revenue is allowed

ITA 1134/JPR/2018[2015-16]Status: DisposedITAT Jaipur05 Mar 2019AY 2015-16

For Appellant: Shri O.P. Bhateja (ITP)For Respondent: Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@

Section 124(3)Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153A(1)Section 292BSection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1134/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke Deputy Commissioner of M/s Shri Rajlaxmi Denim, Vs. Income Tax, No. 35, Badal Complex, Central Circle, Ajmer. Bhilwara. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AASCS 5931 R vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@ Assessee…

DCIT, New Delhi vs. M/S. Vishakha Technologies Pvt. Ltd., Kolkata

In the result appeals filed by revenue in both the cases stand allowed for statistical purposes

ITA 5212/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Feb 2019AY 2008-09

Bench: Smt. Beena A Pillai & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. JK Mishra, CIT, DR

Section 127Section 142Section 143(3)Section 148Section 263

…procedural matter and any mistake regarding jurisdiction is curable and can be rectified as early as possible and it cannot be the basis of annulment of entire assessment proceedings. As observed by Hon’ble Delhi High Court in the case of Abhishek Jain v ITO 405 ITR 1, in para 18 of the order that Section 127 speaks of transfer of case and not of transfer of jurisdiction. Further, Part-B of Chapter XIII contains the provisions regarding jurisdiction of Income -tax authorities. Further, the jurisdiction can be challenged under writ jurisdiction before the Court as under Section 251 and 253, appeal against order u…

DCIT, New Delhi vs. M/S. Pingal Sales Sales Pvt. Ltd., Kolkata

In the result appeals filed by revenue in both the cases stand allowed for statistical purposes

ITA 5211/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Feb 2019AY 2008-09

Bench: Smt. Beena A Pillai & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. JK Mishra, CIT, DR

Section 127Section 142Section 143(3)Section 148Section 263

Pro-Arc Weldings & Cutting Systems Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 10, Pune

In the result, the appeal of assessee is allowed

ITA 2365/PUN/2017[2009-10]Status: DisposedITAT Pune20 Feb 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita No.2365/Pun/2017 यििाारण वषा / Assessment Year : 2009-10 Pro-Arc Welding & Cutting Systems Pvt. Ltd., Gat No.246, Chimbali, अऩीऱाथी/Appellant Khed, Pune – 412501 …. Pan: Aaecp1289M Vs.

For Appellant: Shri Kishor PhadkeFor Respondent: Shri M.K. Verma

Section 142(1)Section 143(3)Section 147Section 148Section 151

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM आयकर अपीऱ सं. / ITA No.2365/PUN/2017 यििाारण वषा / Assessment Year : 2009-10 Pro-Arc Welding & Cutting Systems Pvt. Ltd., Gat No.246, Chimbali, अऩीऱाथी/Appellant Khed, Pune – 412501 …. PAN: AAECP1289M Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 10, Pune अऩीऱाथी की ओर से / Appellant by : Shri Kishor Phadke प्रत्यथी की ओर से / Respondent by : Shri M.K. Verma घोषणा की तारीख / सुनवाई की तारीख / Date of…

ACIT, Circle - 24(1), Hooghly vs. M/S. A.K. Industries, Hooghly

Appeal is dismissed

ITA 58/KOL/2018[2008-09]Status: DisposedITAT Kolkata25 Jan 2019AY 2008-09

Bench: Sri S.S. Godara & Sri M. Balaganesh) Assessment Year: 2008-09

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA (Before Sri S.S. Godara, Judicial Member & Sri M. Balaganesh, Accountant Member) Assessment Year: 2008-09 ACIT, Circle-24(1), Hooghly..........……………………………..….....….……......…….....….…................Appellant Vs. M/s. A.K. Industries...........………..............….……...........…………..……………….…...……..…..……Respondent G T Road Kalbazar P.O.-Pandua Hooghly – 712 149 [PAN : AAJFA 3817 E] Appearances by: Shri V.N. Purohit, FCA, appeared on behalf of the assessee. Shri Sankar Halder, Addl. CIT D/R. appearing on behalf of the Revenue. Date of concluding the…

Dilwara Leasing & Investment Ltd., Delhi vs. ITO, Ward-7(3), New Delhi

In the result, the Appeal filed by the Assessee

ITA 3927/DEL/2018[2009-10]Status: DisposedITAT Delhi11 Jan 2019AY 2009-10

Bench: Shri H.S. Sidhuassessment Year : 2009-10

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2009-10 DILWARA LEASING & Vs. ITO, WARD 7(3), INVESTMENT LTD., NEW DELHI C/O KAPIL GOEL, ADV., F-26/124, SECTOR-7, ROHINI, DELHI – 110 085 (PAN: AAACD0488N) (Appellant) (Respondent) Assessee by : Sh. Kapil Goel, Adv. Department by : Sh. S.L. Anuragi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-3, Delhi on 15.02.2018 in relation to the assessment year 2009-10 on the following grounds:- 1. That on the facts and in the circum…

The Principal Commssioner of Income Tax-1 vs. M/s. Jaya Constructions

ITTA/103/2017HC Telangana22 Feb 2017

Bench: J. UMA DEVI,V RAMASUBRAMANIAN