ACIT, Circle 3 Ferozepur v. Sonu Verma

115 ITD 37Income Tax Appellate Tribunal2008#14711 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2021 to 2021.

Judgments citing ACIT, Circle 3 Ferozepur v. Sonu Verma

Shri Vinay Pratap Singh, Lucknow vs. Astt. Commissioner of Income Tax, Lucknow

In the result, all the appeals filed by the assessee are partly allowed

ITA 687/LKW/2015[2011-12]Status: DisposedITAT Lucknow22 Feb 2021AY 2011-12

Bench: Shri A.D. Jain & Shri T.S. Kapoor

Section 132Section 132ASection 153CSection 158B

…handed over to the AO of the other person and therefore, the assessments in these cases is void abinito and needs to be quashed. Reliance in this respect was placed on the judgment of Special Bench in the case of ACIT, Circle 3 Ferozepur vs. Sonu Verma [2008] 115 ITD 37 (Amristsar) wherein it was held that jurisdiction to complete block assessment u/s. 158BBC is conferred on the Assessing Officer only on the physical handing over of all books of account/documents/assets requisitioned u/s. 132A of the Act. It was submitted that provisions of Section 158BBC are pari materia with the provisions of section 153C of th…

Shri Vinay Pratap Singh, Lucknow vs. Astt. Commissioner of Income Tax, Lucknow

In the result, all the appeals filed by the assessee are partly allowed

ITA 686/LKW/2015[2010-11]Status: DisposedITAT Lucknow22 Feb 2021AY 2010-11

Bench: Shri A.D. Jain & Shri T.S. Kapoor

Section 132Section 132ASection 153CSection 158B

…handed over to the AO of the other person and therefore, the assessments in these cases is void abinito and needs to be quashed. Reliance in this respect was placed on the judgment of Special Bench in the case of ACIT, Circle 3 Ferozepur vs. Sonu Verma [2008] 115 ITD 37 (Amristsar) wherein it was held that jurisdiction to complete block assessment u/s. 158BBC is conferred on the Assessing Officer only on the physical handing over of all books of account/documents/assets requisitioned u/s. 132A of the Act. It was submitted that provisions of Section 158BBC are pari materia with the provisions of section 153C of th…

Shri Vinay Pratap Singh, Lucknow vs. Astt. Commissioner of Income Tax, Lucknow

In the result, all the appeals filed by the assessee are partly allowed

ITA 685/LKW/2015[2009-10]Status: DisposedITAT Lucknow22 Feb 2021AY 2009-10

Bench: Shri A.D. Jain & Shri T.S. Kapoor

Section 132Section 132ASection 153CSection 158B

…handed over to the AO of the other person and therefore, the assessments in these cases is void abinito and needs to be quashed. Reliance in this respect was placed on the judgment of Special Bench in the case of ACIT, Circle 3 Ferozepur vs. Sonu Verma [2008] 115 ITD 37 (Amristsar) wherein it was held that jurisdiction to complete block assessment u/s. 158BBC is conferred on the Assessing Officer only on the physical handing over of all books of account/documents/assets requisitioned u/s. 132A of the Act. It was submitted that provisions of Section 158BBC are pari materia with the provisions of section 153C of th…

Shri Vinay Pratap Singh, Lucknow vs. Astt. Commissioner of Income Tax, Lucknow

In the result, all the appeals filed by the assessee are partly allowed

ITA 684/LKW/2015[2008-09]Status: DisposedITAT Lucknow22 Feb 2021AY 2008-09

Bench: Shri A.D. Jain & Shri T.S. Kapoor

Section 132Section 132ASection 153CSection 158B

…handed over to the AO of the other person and therefore, the assessments in these cases is void abinito and needs to be quashed. Reliance in this respect was placed on the judgment of Special Bench in the case of ACIT, Circle 3 Ferozepur vs. Sonu Verma [2008] 115 ITD 37 (Amristsar) wherein it was held that jurisdiction to complete block assessment u/s. 158BBC is conferred on the Assessing Officer only on the physical handing over of all books of account/documents/assets requisitioned u/s. 132A of the Act. It was submitted that provisions of Section 158BBC are pari materia with the provisions of section 153C of th…

Shri Vinay Pratap Singh, Lucknow vs. Astt. Commissioner of Income Tax, Lucknow

In the result, all the appeals filed by the assessee are partly allowed

ITA 683/LKW/2015[2007-08]Status: DisposedITAT Lucknow22 Feb 2021AY 2007-08

Bench: Shri A.D. Jain & Shri T.S. Kapoor

Section 132Section 132ASection 153CSection 158B

…handed over to the AO of the other person and therefore, the assessments in these cases is void abinito and needs to be quashed. Reliance in this respect was placed on the judgment of Special Bench in the case of ACIT, Circle 3 Ferozepur vs. Sonu Verma [2008] 115 ITD 37 (Amristsar) wherein it was held that jurisdiction to complete block assessment u/s. 158BBC is conferred on the Assessing Officer only on the physical handing over of all books of account/documents/assets requisitioned u/s. 132A of the Act. It was submitted that provisions of Section 158BBC are pari materia with the provisions of section 153C of th…

Shri Vinay Pratap Singh, Lucknow vs. Astt. Commissioner of Income Tax, Lucknow

In the result, all the appeals filed by the assessee are partly allowed

ITA 682/LKW/2015[2006-07]Status: DisposedITAT Lucknow22 Feb 2021AY 2006-07

Bench: Shri A.D. Jain & Shri T.S. Kapoor

Section 132Section 132ASection 153CSection 158B

…handed over to the AO of the other person and therefore, the assessments in these cases is void abinito and needs to be quashed. Reliance in this respect was placed on the judgment of Special Bench in the case of ACIT, Circle 3 Ferozepur vs. Sonu Verma [2008] 115 ITD 37 (Amristsar) wherein it was held that jurisdiction to complete block assessment u/s. 158BBC is conferred on the Assessing Officer only on the physical handing over of all books of account/documents/assets requisitioned u/s. 132A of the Act. It was submitted that provisions of Section 158BBC are pari materia with the provisions of section 153C of th…

ACIT, Circle 3 Ferozepur v. Sonu Verma (115 ITD 37) — Cited in 6 Judgments | BharatTax