Adarsh Developers v. DCIT

158 Taxmann.com 81High Court2024#7266 most cited

What is Adarsh Developers v. DCIT authority for?

An assessee cannot challenge the issue of jurisdiction after the expiry of one month from the date of service of notice. This time limitation is stipulated under section 124(3) of the Income-tax Act.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.

Also referred to as

Adarsh Developers v DCIT · section 124 · jurisdiction challenge · time limitation · section 124(3) · notice service · assessment proceedings · Karnataka High Court

Sections most often in play

Section 144BSection 69ASection 147Section 148Section 132Section 142(1)Section 144Section 115BBE

Issues it is cited on

section 115whsection 115wfsection 115wdsection 115wesection 124(3)section 115wsection 124faceless assessment schemeincome escaping assessmentsection 132aloose papersnational faceless assessment centre

Judgments citing Adarsh Developers v. DCIT

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

…T(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 upheld the same. 6.3 Recently, Hon'ble High Court of Karnataka in the case of Adarsh Developers Vs. DCIT [2024] 158 Taxmann.com 81 also upheld the same that the appellant cannot challenge the issue of jurisdiction after expiry of one month from the date on which the notice was served. In the present case, several notices were issued and the appellant did not respond all those statutory notices. 6.4 Without prejudice to the above, the issue raised by the appellant in h…

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

…T(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 upheld the same. 6.3 Recently, Hon'ble High Court of Karnataka in the case of Adarsh Developers Vs. DCIT [2024] 158 Taxmann.com 81 also upheld the same that the appellant cannot challenge the issue of jurisdiction after expiry of one month from the date on which the notice was served. In the present case, several notices were issued and the appellant did not respond all those statutory notices. 6.4 Without prejudice to the above, the issue raised by the appellant in h…

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

…T(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 upheld the same. 6.3 Recently, Hon'ble High Court of Karnataka in the case of Adarsh Developers Vs. DCIT [2024] 158 Taxmann.com 81 also upheld the same that the appellant cannot challenge the issue of jurisdiction after expiry of one month from the date on which the notice was served. In the present case, several notices were issued and the appellant did not respond all those statutory notices. 6.4 Without prejudice to the above, the issue raised by the appellant in h…

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

…T(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 upheld the same. 6.3 Recently, Hon'ble High Court of Karnataka in the case of Adarsh Developers Vs. DCIT [2024] 158 Taxmann.com 81 also upheld the same that the appellant cannot challenge the issue of jurisdiction after expiry of one month from the date on which the notice was served. In the present case, several notices were issued and the appellant did not respond all those statutory notices. 6.4 Without prejudice to the above, the issue raised by the appellant in h…

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

…T(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 upheld the same. 6.3 Recently, Hon'ble High Court of Karnataka in the case of Adarsh Developers Vs. DCIT [2024] 158 Taxmann.com 81 also upheld the same that the appellant cannot challenge the issue of jurisdiction after expiry of one month from the date on which the notice was served. In the present case, several notices were issued and the appellant did not respond all those statutory notices. 6.4 Without prejudice to the above, the issue raised by the appellant in h…

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

…T(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 upheld the same. 6.3 Recently, Hon'ble High Court of Karnataka in the case of Adarsh Developers Vs. DCIT [2024] 158 Taxmann.com 81 also upheld the same that the appellant cannot challenge the issue of jurisdiction after expiry of one month from the date on which the notice was served. In the present case, several notices were issued and the appellant did not respond all those statutory notices. 6.4 Without prejudice to the above, the issue raised by the appellant in h…

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर 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)…

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर 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)…

Maa Sharda Cold Storage, Kaushambi vs. ITO Ward- 2(5), Allahabad

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

ITA 4/ALLD/2024[2017-18]Status: DisposedITAT Allahabad22 Nov 2024AY 2017-18

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.04/Alld/2024 Assessment Year: 2017-18

Section 143(2)Section 143(3)Section 234BSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD. BEFORE SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER AND NIKHIL CHOUDHARY, ACCOUNTANT MEMBER I.T.A. No.04/Alld/2024 Assessment Year: 2017-18 Maa Sharda Cold Storage, Vs. ITO, Ward-2 (5), Samda Manjhanpur, Allahabad. Kaushambi, U.P. [PAN:AAOFM5747Q] (Respondent) (Appellant) Appellant by Sh. S.K. Jaiswal, CA Respondent by Sh. A.K. Singh, Sr. DR Date of Hearing 01.10.2024 Date of Pronouncement 22.11.2024 ORDER Per: Udayan Das Gupta, JM This appeal is filed by the assessee against the order of the Ld. CIT (A), NFAC, dated 16/10/2023, passed u/s 250 of the…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2017-18 ACIT, Panvel Circle, Outabox Media Solutions LLP 710, 7th Floor, Bhaveshwar Arcade Annexe, Panvel Vs. LBS Marg, Ghatkopar, Mumbai – 400086 PAN: AAEFO2800L (Appellant) (Respondent) Assessee by : Shri Gunjan H Kakkad Department by : Shri Ramnath P Murkunde Date of hearing : 18-09-2024 Date of pronouncement : 07-11-2024 O R D E R PER R.K. PANDA, VP : This appeal filed by the Revenue is directed against the order dated 24.11.2023 of the CIT(A) / NFAC, De…

Tricentis Gmbh, Austria vs. The Deputy Commissioner of Income-Tax, International-Tax, Delhi

In the result, appeals are allowed, as indicated above

ITA 3526/DEL/2023[2021-2022]Status: DisposedITAT Delhi06 Nov 2024AY 2021-2022

Bench: BEFORESHRI SAKTIJIT DEY (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)

Section 143(2)Section 143(3)Section 144Section 144B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORESHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.2705 & 3526/Del/2023 Assessment Years:2020-21 & 2021-22 Tricentis Gmbh, Vs. The DCIT, Tricentis Gmbh, 10 Leonard Circle – International Tax - Bernstein Strasse Saturn 3(1)(1), Tower, Vienna, New Delhi Austria PAN :AAECT9861B (Appellant) (Respondent) Assessee by Sh. Percy Pardiwalla, Sr. Advocate Sh. Ketan Ved, CA Department by Sh. Vijay B. Vasanta, CIT(DR) Date of hearing 08.10.2024 Date of pronouncement 06.11.2024 ORDER PER SAKTIJIT DEY, VICE-PRESIDENT Cap…

Tricentis Gmbh, Austria vs. The Deputy Commissioner of Income-Tax

In the result, appeals are allowed, as indicated above

ITA 2705/DEL/2023[2020-21]Status: DisposedITAT Delhi06 Nov 2024AY 2020-21

Bench: BEFORESHRI SAKTIJIT DEY (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)

Section 143(2)Section 143(3)Section 144Section 144B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORESHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.2705 & 3526/Del/2023 Assessment Years:2020-21 & 2021-22 Tricentis Gmbh, Vs. The DCIT, Tricentis Gmbh, 10 Leonard Circle – International Tax - Bernstein Strasse Saturn 3(1)(1), Tower, Vienna, New Delhi Austria PAN :AAECT9861B (Appellant) (Respondent) Assessee by Sh. Percy Pardiwalla, Sr. Advocate Sh. Ketan Ved, CA Department by Sh. Vijay B. Vasanta, CIT(DR) Date of hearing 08.10.2024 Date of pronouncement 06.11.2024 ORDER PER SAKTIJIT DEY, VICE-PRESIDENT Cap…

Rajiv Gandhi University of Health Sciences, Bangalore vs. Assistant Commissioner of Income-Tax(Exemptions), Circle-1, Bangalore

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 703/BANG/2023[2014-15]Status: DisposedITAT Bangalore28 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt Beena Pillaiassessment Year : 2014-15

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri D.K. Mishra, CIT-DR
Section 142Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2014-15 M/s. Rajiv Gandhi The Assistant University of Health Commissioner of Sciences, Income Tax RGUHS, 4th ‘T’ Block, (Exemptions), Jayanagar, Circle – 1, Bangalore – 560 041. Bangalore. Vs. PAN: AAALF0023C APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, CA Revenue by : Shri D.K. Mishra, CIT-DR Date of Hearing : 10-05-2024 Date of Pronouncement : 28-06-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 21.0…

Inmobi Technology Services Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle3(1)(1), Bangalore

In the result appeals filed by assessee for AY

ITA 303/BANG/2022[2017-18]Status: DisposedITAT Bangalore11 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A Nos. 303 & 839/Bang/2022

For Appellant: Shri Chaitanya, Sr. Advocate a/wFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A Nos. 303 & 839/Bang/2022 Assessment Years : 2017-18 & 2018-19 APPELLANT M/s. InMobi Technology Services Pvt. Ltd., 7th Floor, Block Delta, B Block, Embassy Tech Square, Kadubeesanahalli, Varthur Hobli, Bangalore - 560 103. PAN: AACCI7117F RESPONDENT The Deputy Commissioner of Income Tax, Circle - 3(1)(1), Vs. Bangalore. Assessee by : Shri Chaitanya, Sr. Advocate a/w. Shri L. Bharath, CA Revenue by : Ms. Neera Malhotra, CIT-DR Date of Hearing : 22-04-2024 Date of…

M/S. Regional Oilseeds Growers Co-Operative Societies Union Limited, Chitradurga vs. Joint Commissioner of Income Tax, Davangere

In the result, the appeals filed by the assessee on this issue stands dismissed

ITA 1354/BANG/2016[2012-13]Status: DisposedITAT Bangalore30 Jan 2024AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri Subramanian .S, JCIT DR
Section 120(4)(b)Section 124Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1354 & 1355/Bang/2016 Assessment Years : 2012-13 & 2013-14 M/s. Regional Oilseeds Growers Co-operative Societies The Joint Union Ltd., Commissioner of Plot No. 74/A, KIADB Income Tax, Industrial Area, Davangere Kelagote, Range, Vs. Chitradurga – 577 501. Davangere. PAN: AACFR0370E APPELLANT RESPONDENT Assessee by : Shri Sandeep Chalapathy, CA Revenue by : Shri Subramanian .S, JCIT DR Date of Hearing : 30-11-2023 Date of Pronouncement : 30-01-2024 ORDER PER BEE…

Adarsh Developers v. DCIT (158 Taxmann.com 81) — Cited in 15 Judgments | BharatTax