Ashok Commercial Enterprises v. ACIT

154 Taxmann.com 144High Court2023#1363 most cited

What is Ashok Commercial Enterprises v. ACIT authority for?

Failure to issue an assessment order through the designated ITBA portal, or issuance of an order without a valid pre-existing Document Identification Number (DIN), renders such an order invalid and non est in the eyes of law. A subsequent intimation or post-dated DIN does not cure this substantive breach.

84

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

Ashok Commercial Enterprises v. ACIT · DIN generation · ITBA portal · assessment order validity · non est in law · post-dated DIN · procedural irregularity · substantive breach · Bombay High Court · Section 143(3) · Section 153A

Also reported as

459 ITR 100

Sections most often in play

Section 143(3)Section 153ASection 132Section 69ASection 69CSection 148Section 115BBESection 153C
Read the full judgment

Issues it is cited on

section 153(a)(1)extinguishment of rightssection 292c(1)(i)section 153(a)section 132(4a)(i)section 134section 282a(1)section 153a(1)(b)faceless assessment schemesection 65asection 282asection 149(1)(a)

Judgments citing Ashok Commercial Enterprises v. ACIT

Ei Beneficary Trust, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3230/Mum/2025 Govind

ITA 3234/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Oct 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

…of assessment belies any claim of technical exigency. The omission, therefore, is not a mere procedural irregularity but a substantive breach that goes to the root of jurisdiction. The Hon’ble Bombay High Court in Ashok Commercial Enterprises v. ACIT [(2023) 154 Taxmann.com 144 (Bom)] has authoritatively held that or issuance of an order without a valid pre-existing DIN, renders such order invalid and non est in the eyes of law. The Court rejected the argument that subsequent intimation of DIN could cure the defect, holding that such post-dated compliance defeats the purpose of the Circular, which is to ensure t…

Govind Corporation, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3230/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Oct 2025AY 2015-16
Section 132Section 132(4)Section 69A

…of assessment belies any claim of technical exigency. The omission, therefore, is not a mere procedural irregularity but a substantive breach that goes to the root of jurisdiction. The Hon'ble Bombay High Court in Ashok Commercial Enterprises v. ACIT [(2023) 154 Taxmann.com 144 (Bom)] has authoritatively held that 32 ITA No.3230/Mum/2025 & Others Govind Corporation & Others failure to issue an order through the designated ITBA portal, or issuance of an order without a valid pre-existing DIN, renders such order invalid and non est in the eyes of law. The Court rejected the argument that subsequent intimation of…

Veda Real Estate Corporation Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3220/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Oct 2025AY 2012-13
Section 131Section 132Section 132(4)Section 134Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘J(SMC)’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3220/Mum/2025 A.Y 2012-13 Veda Real Estate Vs. DCIT, CC-8(1), Mumbai Corporation Private Limited 4th Floor, 139, Seksaria Chambers, Nagindas PAN/GIR No. AADCB8408M Master Road, Fort Mumbai - 400 001 (Appellant) (Respondent) Assessee by Shri Madhur Agrawal, Adv. & Shri Pankaj Jain, CA Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 19/08/2025 Date of Pronouncement 28/10/2025 आदेश / ORDER PER BENCH: The present batch of appeals emanates from a series of assessment…

Ei Resorts and Clubs Pvt Ltd, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3213/Mum/2025

ITA 3213/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Oct 2025AY 2012-13
Section 132Section 132(4)Section 69A

…of assessment belies any claim of technical exigency. The omission, therefore, is not a mere procedural irregularity but a substantive breach that goes to the root of jurisdiction. The Hon'ble Bombay High Court in Ashok Commercial Enterprises v. ACIT [(2023) 154 Taxmann.com 144 (Bom)] has authoritatively held that failure to issue an order through the designated ITBA portal, or issuance of an order without a valid pre-existing DIN, renders such order invalid and non est in the eyes of law. The Court rejected the argument that subsequent intimation of DIN could cure the defect, holding that such post-dated compli…

DCIT, Central Circle-8(1), Mumbai vs. The Estate Investment Company Pvt Ltd, Mumbai

3012/Mum/2025

ITA 3936/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Oct 2025AY 2017-18
Section 132Section 132(4)Section 69A

…of assessment belies any claim of technical exigency. The omission, therefore, is not a mere procedural irregularity but a substantive breach that goes to the root of jurisdiction. The Hon'ble Bombay High Court in Ashok Commercial Enterprises v. ACIT [(2023) 154 Taxmann.com 144 (Bom)] has authoritatively held that failure to issue an order through the designated ITBA portal, or issuance of an order without a valid pre-existing DIN, renders such order invalid and non est in the eyes of law. The Court rejected the argument that subsequent intimation of DIN could cure the defect, holding that such post-dated compli…

DCIT, Central Circle-8(1), Mumbai vs. The Estate Investment Company Pvt Ltd, Mumbai

ITA 3928/MUM/2025[2015-16]Status: DisposedITAT Mumbai17 Oct 2025AY 2015-16
Section 132Section 132(4)Section 69A

…of assessment belies any claim of technical exigency. The omission, therefore, is not a mere procedural irregularity but a substantive breach that goes to the root of jurisdiction. The Hon'ble Bombay High Court in Ashok Commercial Enterprises v. ACIT [(2023) 154 Taxmann.com 144 (Bom)] has authoritatively held that failure to issue an order through the designated ITBA portal, or issuance of an order without a valid pre-existing DIN, renders such order invalid and non est in the eyes of law. The Court rejected the argument that subsequent intimation of DIN could cure the defect, holding that such post-dated compli…

The Estate Investment Company Private Limited, Mumbai vs. DCIT Central Circle 8(1), Mumbai

ITA 3228/MUM/2025[2015-16]Status: DisposedITAT Mumbai17 Oct 2025AY 2015-16
Section 132Section 132(4)Section 69A

…a mere procedural irregularity but a 43 ITA No.3012/Mum/2025 and others The Estate Investment Company Pvt. Ltd. and others substantive breach that goes to the root of jurisdiction. The Hon'ble Bombay High Court in Ashok Commercial Enterprises v. ACIT [(2023) 154 Taxmann.com 144 (Bom)] has authoritatively held that failure to issue an order through the designated ITBA portal, or issuance of an order without a valid pre-existing DIN, renders such order invalid and non est in the eyes of law. The Court rejected the argument that subsequent intimation of DIN could cure the defect, holding that such post-dated compli…

The Estate Investment Company Private Limited, Mumbai vs. DCIT Central Circle 8(1), Mumbai

3012/Mum/2025

ITA 3227/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Oct 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

…cy. The omission, therefore, is not a mere procedural irregularity but a The Estate Investment Company Pvt. Ltd. and others substantive breach that goes to the root of jurisdiction. The Hon’ble Bombay High Court in Ashok Commercial Enterprises v. ACIT [(2023) 154 Taxmann.com 144 (Bom)] has authoritatively held that failure to issue an order through the designated ITBA portal, or issuance of an order without a valid pre-existing DIN, renders such order invalid and non est in the eyes of law. The Court rejected the argument that subsequent intimation of DIN could cure the defect, holding that such post-dated compli…

The Estate Investment Company Private Limited, Mumbai vs. DCIT Central Circle 8(1), Mumbai

ITA 3225/MUM/2025[2019-20]Status: DisposedITAT Mumbai17 Oct 2025AY 2019-20
Section 132Section 132(4)Section 69A

…a mere procedural irregularity but a 46 ITA No.3012/Mum/2025 and others The Estate Investment Company Pvt. Ltd. and others substantive breach that goes to the root of jurisdiction. The Hon'ble Bombay High Court in Ashok Commercial Enterprises v. ACIT [(2023) 154 Taxmann.com 144 (Bom)] has authoritatively held that failure to issue an order through the designated ITBA portal, or issuance of an order without a valid pre-existing DIN, renders such order invalid and non est in the eyes of law. The Court rejected the argument that subsequent intimation of DIN could cure the defect, holding that such post-dated compli…

The Estate Investment Company Private Limited, Mumbai vs. DCIT Central Circle 8(1), Mumbai

3012/Mum/2025

ITA 3224/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Oct 2025AY 2020-21
Section 132Section 132(4)Section 69A

…mere procedural irregularity but a 46 ITA No.3012/Mum/2025 and others The Estate Investment Company Pvt. Ltd. and others substantive breach that goes to the root of jurisdiction. The Hon'ble Bombay High Court in Ashok Commercial Enterprises v. ACIT [(2023) 154 Taxmann.com 144 (Bom)] has authoritatively held that failure to issue an order through the designated ITBA portal, or issuance of an order without a valid pre-existing DIN, renders such order invalid and non est in the eyes of law. The Court rejected the argument that subsequent intimation of DIN could cure the defect, holding that such post-dated compli…

The Estate Investment Company Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3012/Mum/2025

ITA 3223/MUM/2025[2021-22]Status: DisposedITAT Mumbai17 Oct 2025AY 2021-22
Section 132Section 132(4)Section 69A

…mere procedural irregularity but a 45 ITA No.3012/Mum/2025 and others The Estate Investment Company Pvt. Ltd. and others substantive breach that goes to the root of jurisdiction. The Hon'ble Bombay High Court in Ashok Commercial Enterprises v. ACIT [(2023) 154 Taxmann.com 144 (Bom)] has authoritatively held that failure to issue an order through the designated ITBA portal, or issuance of an order without a valid pre-existing DIN, renders such order invalid and non est in the eyes of law. The Court rejected the argument that subsequent intimation of DIN could cure the defect, holding that such post-dated compli…

The Estate Investment Company Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3012/Mum/2025

ITA 3222/MUM/2025[2022-23]Status: DisposedITAT Mumbai17 Oct 2025AY 2022-23
Section 132Section 132(4)Section 69A

…of assessment belies any claim of technical exigency. The omission, therefore, is not a mere procedural irregularity but a substantive breach that goes to the root of jurisdiction. The Hon'ble Bombay High Court in Ashok Commercial Enterprises v. ACIT [(2023) 154 Taxmann.com 144 (Bom)] has authoritatively held that failure to issue an order through the designated ITBA portal, or issuance of an order without a valid pre-existing DIN, renders such order invalid and non est in the eyes of law. The Court rejected the argument that subsequent intimation of DIN could cure the defect, holding that such post-dated compli…

DCIT Central Circle-8(1), Mumbai vs. The Estate Investment Company Private Limited, Mumbai

3012/Mum/2025

ITA 3087/MUM/2025[2016-17]Status: DisposedITAT Mumbai17 Oct 2025AY 2016-17
Section 132Section 132(4)Section 69A

…of assessment belies any claim of technical exigency. The omission, therefore, is not a mere procedural irregularity but a substantive breach that goes to the root of jurisdiction. The Hon'ble Bombay High Court in Ashok Commercial Enterprises v. ACIT [(2023) 154 Taxmann.com 144 (Bom)] has authoritatively held that failure to issue an order through the designated ITBA portal, or issuance of an order without a valid pre-existing DIN, renders such order invalid and non est in the eyes of law. The Court rejected the argument that subsequent intimation of DIN could cure the defect, holding that such post-dated compli…

The Estate Investment Company Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3012/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Oct 2025AY 2014-15
Section 132Section 132(4)Section 69A

…mere procedural irregularity but a 45 ITA No.3012/Mum/2025 and others The Estate Investment Company Pvt. Ltd. and others substantive breach that goes to the root of jurisdiction. The Hon'ble Bombay High Court in Ashok Commercial Enterprises v. ACIT [(2023) 154 Taxmann.com 144 (Bom)] has authoritatively held that failure to issue an order through the designated ITBA portal, or issuance of an order without a valid pre-existing DIN, renders such order invalid and non est in the eyes of law. The Court rejected the argument that subsequent intimation of DIN could cure the defect, holding that such post-dated compli…

Assistant Commissioner of Income Tax, Central Circle-19, Delhi, New Delhi vs. M/S Jkm Infra Projects Ltd., Noida, Uttar Pradesh

In the result, the appeal of the revenue is dismissed and Cross

ITA 3031/DEL/2025[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Sudhir Kumaracit, Vs. M/S. Jkm Infra Projects Ltd, Central Circle-19, Sector-9, Noida Delhi Maharishinagar, Maharishi Nagar, So Gautam Budh Nagar, Up 201304 (Appellant) (Respondent) Pan: Aabcj3577H Co 132/Del/2025 (In Ita No. 3031/Del/2025) (Assessment Year: 2013-14) M/S. Jkm Infra Projects Ltd, Vs. Acit, Sector-9, Noida Central Circle-19, Maharishinagar, Maharishi Delhi Nagar, So Gautam Budh Nagar, Up 201304 (Appellant) (Respondent) Pan: Aabcj3577H

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Om Prakash, Sr. DR
Section 143(3)Section 147Section 148Section 149Section 149(1)Section 149(1)(b)

…nder Section 148 of the Act dated 23-04-2021 is barred by limitation. 7. We find that the issue in dispute is no longer res integra in view of the decision of the Hon‟ble Jurisdictional High Court in the case of Smart Chip Private Limited vs ACIT reported in 476 ITR 389 (Del) dated 23-04- 2025. The relevant facts and operative portion of the said order are reproduced hereunder:- “1. The petitioner has filed the present petition, inter alia, impugning a notice dated 21.03.2024 [impugned notice] issued under Section 148 of the Income Tax Act, 1961 [Act] and the reassessment proceedings conducted pursuant to the i…

ACIT Central Circle-13, New Delhi vs. Kaashvi Industries, Roorkee

In the result, the appeal of the Revenue is dismissed

ITA 9319/DEL/2019[2010-11]Status: DisposedITAT Delhi30 Sept 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year: 2010-11 Acit, Central Circle-13, Vs Kaashvi Industries, New Delhi. Ip-41, Rajpur Sehkariindl. Area, Bhagwanpur, Roorkee-247667. Pan:Aaifk 0475H Appellant Respondent Assessee Represented By Shri Salil Agarwal, Sr. Adv. & Shri Madhur Agarwal, Adv. Ms. Monika Singh, Cit( Dr ) Department Represented By Date Of Hearing 22.07.2025 Date Of Pronouncement 30.09.2025

Section 143(3)Section 153C

…ns in the case of RRJ Securities Limited 380 ITR 612 Ganapathy Fincap Services Pvt Ltd 395 ITR 692, by the Hon’ble Alahabad High Court in its decisions in the case of Gopi Aparments 365 ITR 411, by the Hon’ble Bombay High Court in its decisions in the case of 459 ITR 100 etc. Thus, Hon’ble High Courts and Hon’ble Apex Court are unanimous in concluding that the incriminating documents seized and must relate to each of the assessment years which are sought to be reopened and that in the absence thereof the proceeding u/s 153C would be a nullity. 6.0 Accordingly, we are of the considered view that there is no infirm…

DCIT Central Circle-8(1), Mumbai vs. Shivshankar Ramswaroop Sharma, Mumbai

ITA 2731/MUM/2025[2015-16]Status: DisposedITAT Mumbai08 Aug 2025AY 2015-16
Section 132Section 132(4)Section 143(3)

…of the Assessing Officer in making addition under section 68 in the relevant AY/ AYs would be invalid for want of jurisdiction. In support of these arguments, he relied on the judgments of the Hon'ble Bombay High Court in Ashok Commercial Enterprises VS ACIT (459 ITR 100); Hon'ble Delhi High Court in the case of Smart Chip (P) Ltd vs ACIT (476 ITR 389) and Nagpur ITAT in case of Maheshwaro Coad Benefication& Infrastructure P Ltd (171 taxmann.com 842). 7. Per-contra, the ld. DR supported the assessment order passed by the Assessing Officer. He submitted that as per Explanation 2 assets includes deposits in bank ac…

DCIT Central Circle-8(1), Mumbai vs. Shivshankar Ramswaroop Sharma, Mumbai

In the result, all the appeals filed by the revenue are dismissed and the assessee’s appeals are partly allowed

ITA 2730/MUM/2025[2014-15]Status: DisposedITAT Mumbai08 Aug 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 132Section 132(4)Section 143(3)

…of the Assessing Officer in making addition under section 68 in the relevant AY/ AYs would be invalid for want of jurisdiction. In support of these arguments, he relied on the judgments of the Hon'ble Bombay High Court in Ashok Commercial Enterprises VS ACIT (459 ITR 100); Hon'ble Delhi High Court in the case of Smart Chip (P) Ltd vs ACIT (476 ITR 389) and Nagpur ITAT in case of Maheshwaro Coad Benefication& Infrastructure P Ltd (171 taxmann.com 842). 7. Per-contra, the ld. DR supported the assessment order passed by the Assessing Officer. He submitted that as per Explanation 2 assets includes deposits in bank ac…

DCIT, Central Circle-8(1), Mumbai vs. Shivshankar Ramswaroop Sharma, Mumbai

ITA 2729/MUM/2025[2013-14]Status: DisposedITAT Mumbai08 Aug 2025AY 2013-14
Section 132Section 132(4)Section 143(3)

…n the relevant AY/ AYs would be invalid for want of jurisdiction. In support of these arguments, he relied on the judgments of the Hon'ble Bombay High Court in 11 ITA No.2681/Mum/2025 and others Shri Shiv Shankar Sharma Ashok Commercial Enterprises VS ACIT (459 ITR 100); Hon'ble Delhi High Court in the case of Smart Chip (P) Ltd vs ACIT (476 ITR 389) and Nagpur ITAT in case of Maheshwaro Coad Benefication& Infrastructure P Ltd (171 taxmann.com 842). 7. Per-contra, the ld. DR supported the assessment order passed by the Assessing Officer. He submitted that as per Explanation 2 assets includes deposits in bank ac…

DCIT, Central Circle-8(1), Mumbai vs. Shivshankar Ramswaroop Sharma, Mumbai

In the result, all the appeals filed by the revenue are

ITA 2728/MUM/2025[2012-13]Status: DisposedITAT Mumbai08 Aug 2025AY 2012-13
Section 132Section 132(4)Section 143(3)

…in the relevant AY/ AYs would be invalid for want of jurisdiction. In support of these arguments, he relied on the judgments of the Hon'ble Bombay High Court in ITA No.2681/Mum/2025 and others Shri Shiv Shankar Sharma Ashok Commercial Enterprises VS ACIT (459 ITR 100); Hon'ble Delhi High Court in the case of Smart Chip (P) Ltd vs ACIT (476 ITR 389) and Nagpur ITAT in case of Maheshwaro Coad Benefication& Infrastructure P Ltd (171 taxmann.com 842). 7. Per-contra, the ld. DR supported the assessment order passed by the Assessing Officer. He submitted that as per Explanation 2 assets includes deposits in bank a…