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

Shri Shiv Shankar Sharma, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 4(3), Mumbai

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

ITA 2684/MUM/2025[2015-16]Status: DisposedITAT Mumbai08 Aug 2025AY 2015-16
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…

Shri Shiv Shankar Sharma, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 4(3), Mumbai

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

ITA 2683/MUM/2025[2014-15]Status: DisposedITAT Mumbai08 Aug 2025AY 2014-15
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…

Shri Shiv Shankar Sharma, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 4(3), Mumbai

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

ITA 2682/MUM/2025[2013-14]Status: DisposedITAT Mumbai08 Aug 2025AY 2013-14

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…

Shri Shiv Shankar Sharma, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 4(3), Mumbai

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

ITA 2681/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…

Shiv Shankar Sharma, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 4(3), Mumbai

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

ITA 2164/MUM/2025[2021-22]Status: DisposedITAT Mumbai08 Aug 2025AY 2021-22
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…

Shiv Shankar Sharma, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 4(3), Mumbai

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

ITA 2163/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Aug 2025AY 2020-21
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…

Shiv Shankar Sharma, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 4(3), Mumbai

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

ITA 2162/MUM/2025[2019-20]Status: DisposedITAT Mumbai08 Aug 2025AY 2019-20

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…

Shiv Shankar Sharma, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 4(3), Mumbai

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

ITA 2161/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Aug 2025AY 2018-19

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…

Shiv Shankar Sharma, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 4(3), Mumbai

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

ITA 2160/MUM/2025[2017-18]Status: DisposedITAT Mumbai08 Aug 2025AY 2017-18
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…

Shiv Shankar Sharma, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 4(3), Mumbai

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

ITA 2159/MUM/2025[2016-17]Status: DisposedITAT Mumbai08 Aug 2025AY 2016-17
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…

DCIT, Central Circle - 8 (1), Mumbai vs. Shiv Shankar Sharma, Mumbai

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

ITA 1690/MUM/2025[2021-22]Status: DisposedITAT Mumbai08 Aug 2025AY 2021-22

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. Shiv Shankar Sharma, Mumbai

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

ITA 1689/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Aug 2025AY 2020-21

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. Shiv Shankar Sharma, Mumbai

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

ITA 1688/MUM/2025[2019-20]Status: DisposedITAT Mumbai08 Aug 2025AY 2019-20
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…

DCIT, Central Circle-8(1), Mumbai vs. Shiv Shankar Sharma, Mumbai

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

ITA 1687/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Aug 2025AY 2018-19
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…

DCIT, Central Circle-8(1), Mumbai vs. Shiv Shankar Sharma, Mumbai

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

ITA 1686/MUM/2025[2017-18]Status: DisposedITAT Mumbai08 Aug 2025AY 2017-18
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…

DCIT, Central Circle-8(1), Mumbai vs. Shiv Shankar Sharma, Mumbai

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

ITA 1685/MUM/2025[2016-17]Status: DisposedITAT Mumbai08 Aug 2025AY 2016-17
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…

DCIT, Mumbai vs. J Kumar Infraprojects Limited, Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4593/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

DCIT CC 5-1, Mumbai vs. J Kumar Infraprojects Limited, Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4591/MUM/2024[2018-19]Status: DisposedITAT Mumbai03 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

J Kumar Infraprojects Limited, Mumbai vs. The Dy Commissioner of Income Tax Central Circle -5(1), Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4153/MUM/2024[2020-21]Status: DisposedITAT Mumbai03 Jul 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

J Kumar Infraprojects Limited, Mumbai vs. The Dy Commissioner of Income Tax Central Circle -5(1), Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4151/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Jul 2025AY 2022-23

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…