How many judgments cite Ashok Devichand Jain v. Union of India?

38 judgments on BharatTax cite Ashok Devichand Jain v. Union of India (452 ITR 43), spanning 2023 to 2026.

Which sections of the Income Tax Act does Ashok Devichand Jain v. Union of India come up under?

It is most often cited in judgments turning on Section 143(3), Section 148, Section 143(2), Section 147, Section 127, Section 250.

Ashok Devichand Jain v. Union of India

452 ITR 43High Court2023#3139 most cited

What is Ashok Devichand Jain v. Union of India authority for?

An Income Tax Officer issuing a notice under Section 148 of the Income Tax Act, 1961, must have jurisdiction, and such jurisdiction can be affected by CBDT instructions regarding the territorial jurisdiction of income-tax authorities.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2026.

Also referred to as

Ashok Devichand Jain · Union of India · Section 148 · Section 143(3) · Section 143(2) · Section 127 · jurisdiction · reassessment · CBDT Instruction No. 1/2011

Also reported as

151 Taxmann.com 70

Sections most often in play

Section 143(3)Section 148 Section 143(2)Section 147 Section 127 Section 250 Section 124(3)Section 142(1)

Issues it is cited on

section 124(3)section 124(1)section 127(1)section 124 section 124(3)(a)section 2(7a)computer assisted scrutiny selection section 119(2)(a)section 120 section 163 section 66 section 116

Judgments citing Ashok Devichand Jain v. Union of India

Kshitiz Sachdeva, Delhi vs. ITO Ward 44(7), Delhi

ITA 6133/DEL/2025[2017-18]Status: DisposedITAT Delhi08 Apr 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklakshitizsachdeva Vs. Ito, Ward 44(7) Prop. Alert International, Civic Centre, F-1, Udyog Nagar, Rohtak Minto Road, Road, New Delhi – New Delhi - 110002 110041 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aplps0538R Appellant .. Respondent

For Appellant: Sh. J.S. Kochar, CAFor Respondent: Sh. Manish Gupta, Sr. DR

Section 119Section 142(1)Section 143(2)Section 143(3)

…P a g e | 1 KshitizSachdeva (AY: 2017-18) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER KshitizSachdeva Vs. ITO, Ward 44(7) Prop. Alert International, Civic Centre, F-1, Udyog Nagar, Rohtak Minto Road, Road, New Delhi – New Delhi - 110002 110041 "थायीलेखासं./जीआइआरसं./PAN/GIR No: APLPS0538R Appellant .. Respondent Appellant by : Sh. J.S. Kochar, CA Respondent by : Sh. Manish Gupta, Sr. DR Date of Hearing 30.03.2026 Date of Pronouncement 08.04.2026 O R D E R PER ANUBHAV SHARMA, JM: This appeal is preferred by the as…

Jayesh Kanungo HUF, Khetwadi, Mumbai vs. ITO-19(2)(1), Parel, Mumbai

In the result, the appeal of the assessee is allowed

ITA 6855/MUM/2025[2014-15]Status: DisposedITAT Mumbai06 Mar 2026AY 2014-15

Bench: Shri. Bijayananda Prusethjayesh Kanungo Huf Ito -19(2)(1), Mumbai 203, Rajgiri Apartment, A Wing, Vs. Piramal Chambers, Lalbaug, 13Thkhetwadi Back Road, Mumbai Parel Mumbai 400012 400004 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabhj8492E (Appellant) (Respondent)

For Appellant: Shri. Rajkumar Singh a/w. Ms. Asifa KhanFor Respondent: Shri. Nakul Agrawal Sr. DR

Section 10(38)Section 127Section 143(2)Section 143(3)Section 148Section 250Section 68Section 69C

…material and information having no relevance to the appellants case, which is being impugned in this appeal.” 6. The Ld. AR respectfully relied on the order of Hon’ble Bombay High Court in the case of Ashok Devichand Jain vs Union of India reported in (2023) 452 ITR 43 (BOM). The observation of Hon’ble Jurisdictional High Court is reproduced as below:- “3. Petitioner has filed return of income of about Rs. 64,34,663/-and therefore, the jurisdiction will be that of DC/AC and not ITO. Mr. Jain submitted that since notice under section 148 of the Act has been issued by ITO, and not by DC/AC that is by a person who…

ACIT-23(1), Mumbai vs. Jagruti Kirti Shah, Mumbai

In the result, appeal filed by the Assessee is allowed

ITA 6125/MUM/2025[2016]Status: DisposedITAT Mumbai26 Feb 2026

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH (Accountant Member)

For Appellant: Shri Gunjjan KakkadFor Respondent: Shri Nakul Agrawal

Section 143(2)Section 143(3)Section 250

…Assessee in support of its contention also relied upon various judgments. For the sake of brevity, we are reproducing below, the dictum laid down by the jurisdictional High Court in the case of Ashok Devichand Jain v. Union of India [2023] 151 taxmann.com 70/452 ITR 43 (Bom.)/[Writ Petition No. 3489 of 2029 decided on 08/03/2012]: xx xx 7.2 We observe that though the Hon'ble High Court has dealt with the notice issued under section 148 of the Act; however, it is a fact that the Hon'ble High Court has also dealt with the Instruction No.1/2011 dated 31/01/2011 issued by the CBDT which is also under consideration…

Jagruti Kirti Shah, Mumbai vs. ACIT, Cir-23(1), Mumbai

In the result, appeal filed by the Assessee is allowed

ITA 5844/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Feb 2026AY 2016-17

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH (Accountant Member)

For Appellant: Shri Gunjjan KakkadFor Respondent: Shri Nakul Agrawal

Section 143(2)Section 143(3)Section 250

Sudhir Kumar Singhal, Gurugram, Haryana vs. Income Tax Officer, Ward Dhamtari, Dhamtari

In the result, appeal of the assessee is allowed

ITA 401/RPR/2025[2015-16]Status: DisposedITAT Raipur19 Feb 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.401/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Sudhir Kumar Singhal Flat No.827/4, Urban Estate Sector-4, Grugram (Formerly Known As Gurgaon) Haryana-123 001 Pan: Akxps6012R

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 143(2)Section 147Section 148Section 292B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.401/RPR/2025 "नधा"रण वष" / Assessment Year : 2015-16 Sudhir Kumar Singhal Flat No.827/4, Urban Estate Sector-4, Grugram (formerly known as Gurgaon) Haryana-123 001 PAN: AKXPS6012R ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date…

New Star System Solution Private Limited, Delhi vs. DCIT, Circle-18(2), Delhi

In the result, appeal of the Assessee is accordingly allowed

ITA 3585/DEL/2025[2015-16]Status: DisposedITAT Delhi21 Jan 2026AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 142(1)Section 143(2)Section 250Section 36(1)Section 36(1)(iii)

…he returned income for A.Y. 2015-16 had exceeded Rs. 30,00,000/-. We find that the issue in dispute is no longer res integra by the decision of Hon’ble Delhi High Court in New Star System Solution Pvt. Ltd. the case of Ashok Devichand Jain vs. UOI reported in 452 ITR 43 (Bom). In this case, very same issue was addressed in the light of CBDT Instruction No.1/2011[F. No.187/12/2010-IT(A-I)] Dated 31.01.2011. For the sake of convenience, the entire order is reproduced hereunder: “1. Petitioner is impugning a notice dated 30th March, 2019 issued under section 148 of the Income Tax Act, 1961 (the Act) for A.Y. 2012-13…

Akash Deep Singla, Gurgaon vs. DCIT Central Circle-1, Faridabad

Appeal is allowed

ITA 8105/DEL/2025[2012-13]Status: DisposedITAT Delhi19 Jan 2026AY 2012-13

Bench: Shri Satbeer Singh Godaraassessment Year: 2012-13 Sh. Akash Deep Singla, Vs. Deputy Commissioner Of M1422A, The Magnolias 22Nd Income Tax, Floor, Golf Course Road, Central Circel-1, Dlf City Phase-V, Faridabad Wazirabad (75), Gurgaon, Haryana – 122 003 Pan: Aecps0363N (Appellant) (Respondent) Assessee By Sh. Ankit Kumar, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 119Section 124Section 143(2)Section 143(3)

…ee for A.Y. 2015-16 in as much as the returned income for A.Y. 2015-16 had exceeded Rs. 30,00,000/-. We find that the issue in dispute is no longer res integra by the decision of Hon’ble Delhi High Court in the case of Ashok Devichand Jain vs. UOI reported in 452 ITR 43 (Bom). In this case, very same issue was addressed in the light of CBDT Instruction No.1/2011[F. No.187/12/2010-IT(A-I)] Dated 31.01.2011. For the sake of convenience, the entire order is reproduced hereunder: 5 | P a g e “1. Petitioner is impugning a notice dated 30th March, 2019 issued under section 148 of the Income Tax Act, 1961 (the Act) for…

Nayna Mukeshkumar Kotecha, Dar Es Salaam, Tanzania vs. ACIT, International Taxation, Rajkot

In the result, the appeal of the assessee is allowed, for statical purpose

ITA 187/RJT/2024[2015-16]Status: DisposedITAT Rajkot05 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Sumit Shingala, Ld. A.RFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)

Section 147Section 148Section 148ASection 69A

…notice issued by AO at Mumbai after case of assessee was transferred to his jurisdiction could not be said to be in continuation of proceedings initiated by AO at New Delhi. ν. Ashok Devichand Jain vs. Union of India [2023] 151 taxmann.com 70 (Bombay)/[2023] 452 ITR 43 (Bombay)[08-03-2022): Held that Where notice under section 148 was issued by an officer who had no jurisdiction over assessee, such notice would have no validity in eyes of law and was to be set aside. vi. Commissioner of Income-tax -II vs. Ramesh D. Patel [2014] 42 taxmann.com 540 (Gujarat)/[2014] 225 Taxman 411 (Gujarat)/[2014] 362 ITR 492 (Guja…

Orchids Diamond Tools (P) Ltd., Gurgaon vs. ITO, Ward- 19(2), Delhi

In the result, the appeal filed by the assessee is allowed

ITA 2416/DEL/2025[2012-13]Status: DisposedITAT Delhi30 Dec 2025AY 2012-13

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Ankit Kumar, AdvocateFor Respondent: Shri Jitender Singh, CIT DR

Section 119Section 143(2)Section 143(3)Section 147Section 148Section 151

…by DCIT, Circle 19(1), New Delhi, which is placed at Pages 108-112 of Paper Book. 4. Ld. AR further submitted that this issue is no longer res integra in view of the judgment of Hon'ble High Court of Bombay in case of Ashok Devichand Jain vs. UOI reported in 452 ITR 43 (Born), copy placed on record. He also relied on various judgments as under :- (i) ITA No. 5363/D/2017 dated 22.12.2023 M/s Kevin International vs. DCIT (pages 10-14 of JPB) (ii) ITA No. 2817/D/2024 dated 25.04.2025 Suman Devi vs. ITO (pages 35-41 of JPB) (iii) ITA No. 28501D12019 dated 15.01.2025 Vipul Mittal vs. DCIT (pages 48 -70 of JPB) 5. Acc…

Smt. Indubala Jayant Jain, Mumbai vs. I.T.O Ward, 17(2)(1), Mumbai

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

ITA 4953/MUM/2024[2010-11]Status: DisposedITAT Mumbai24 Nov 2025AY 2010-11

Bench: Shri. Vikram Singh Yadav & Shri. Anikesh Banerjee

For Appellant: Shri G. P. Mehta, CAFor Respondent: Shri Virabhadra Mahajan, (SR.DR.)

Section 124Section 143(1)Section 143(3)Section 148Section 250Section 255(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI. VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No. 4953/MUM/2024 (Assessment Year: 2010-11) Smt. Indubala Jayant Jain vs ITO – 17(2)(1), Mumbai. C/o. G.P.Mehta & Co. CAS, Kautilya Bhawan, IInd Floor, BKC, 807, Tulsiani Chambers, Bandra- (East), Mumbai Nariman Point, Mumbai- 400 021 PAN: AADPJ7545C APPELLANT RESPONDENT Assessee by : Shri G. P. Mehta, CA Respondent by : Shri Virabhadra Mahajan, (SR.DR.) Date of hearing : 12/11/2025 Date of pronouncement : 24 /11/2025 O R D E R Per: Shri Anikesh…

DCIT-14(1)(2), Mumbai vs. M/S. Ekta Everglade Homes Pvt Ltd., Mumbai

In the result, the ground raised by the revenue is allowed

ITA 1489/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Nov 2025AY 2016-17

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Shobit MishraFor Respondent: Ms. Neena Jeph (CIT DR)

Section 143(3)Section 153ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER I.T.A No.1486/Mum/2023 - A.Y. 2013-14 I.T.A No.1487/Mum/2023 - A.Y.2014-15 I.T.A No.1488/Mum/2023 - A.Y. 2015-16 I.T.A No.1489/Mum/2023 - A.Y. 2016-17 DCIT, Circle-14(1)(2), Mumbai vs M/s Ekta Everglade Homes Pvt Ltd Room No.455, 4th Floor, 401, Hallmark Business Plaza, Aayakar Bhavan, M.K. Road, Klanagar, Bndra (East), Mumbai- Mumbai-400 020 400 051 APPELLANT RESPONDENT PAN: AABCE7518B C.O. Nos.57 to 60/Mum/2023 (Arising out of ITAs No.1486 to 1489/Mu/2023) (Assessme…

DCIT-14(1)(2), Mumbai vs. M/S. Ekta Everglade Homes Pvt Ltd., Mumbai

In the result, the ground raised by the revenue is allowed

ITA 1488/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Nov 2025AY 2015-16

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Shobit MishraFor Respondent: Ms. Neena Jeph (CIT DR)

Section 143(3)Section 153ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER I.T.A No.1486/Mum/2023 - A.Y. 2013-14 I.T.A No.1487/Mum/2023 - A.Y.2014-15 I.T.A No.1488/Mum/2023 - A.Y. 2015-16 I.T.A No.1489/Mum/2023 - A.Y. 2016-17 DCIT, Circle-14(1)(2), Mumbai vs M/s Ekta Everglade Homes Pvt Ltd Room No.455, 4th Floor, 401, Hallmark Business Plaza, Aayakar Bhavan, M.K. Road, Klanagar, Bndra (East), Mumbai- Mumbai-400 020 400 051 APPELLANT PAN: AABCE7518B RESPONDENT C.O. Nos.57 to 60/Mum/2023 (Arising out of ITAs No.1486 to 1489/Mu/2023) (Assessme…

DCIT-14(1)(2), Mumbai vs. M/S. Ekta Everglade Homes Pvt Ltd., Mumbai

ITA 1487/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Nov 2025AY 2014-15

For Appellant: Shri Shobit MishraFor Respondent: Ms. Neena Jeph (CIT DR)

Section 143(3)Section 153ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORESHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER Ι.Τ.Α No.1486/Mum/2023 Ι.Τ.Α No.1487/Mum/2023 Ι.Τ.Α No.1488/Mum/2023 Ι.Τ.Α No.1489/Mum/2023 Α.Υ. 2013-14 Α.Υ.2014-15 Α.Υ. 2015-16 Α.Υ. 2016-17 DCIT, Circle-14(1)(2), Mumbai Room No.455, 4th Floor, Aayakar Bhavan, M.K. Road, Mumbai-400 020 VS M/s Ekta Everglade Homes Pvt Ltd 401, Hallmark Business Plaza, Klanagar, Bndra (East), Mumbai- APPELLANT 400 051 PAN: AABCE7518B RESPONDENT C.O. Nos.57 to 60/Mum/2023 (Arising out of ITAs No.1486 to 1489/Mu/2023) (Assessment Years…

DCIT, Cir-14(1)(2), Mumbai vs. M/S. Ekta Eveglade Homes Pvt Ltd., Mumbai

In the result, the ground raised by the revenue is allowed

ITA 1486/MUM/2023[2013-14]Status: DisposedITAT Mumbai24 Nov 2025AY 2013-14

Bench: SHRI ANIKESH BANERJEE (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri Shobit MishraFor Respondent: Ms. Neena Jeph (CIT DR)

Section 143(3)Section 153ASection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORESHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER I.T.A No.1486/Mum/2023 - A.Y. 2013-14 I.T.A No.1487/Mum/2023 - A.Y.2014-15 I.T.A No.1488/Mum/2023 - A.Y. 2015-16 I.T.A No.1489/Mum/2023 - A.Y. 2016-17 DCIT, Circle-14(1)(2), Mumbai vs M/s Ekta Everglade Homes Pvt Ltd 4th Room No.455, Floor, 401, Hallmark Business Plaza, Aayakar Bhavan, M.K. Road, Klanagar, Bndra (East), Mumbai- Mumbai-400 020 400 051 PAN : AABCE7518B APPELLANT RESPONDENT C.O. Nos.57 to 60/Mum/2023 (Arising out of ITAs No.1486 to 1489/Mu/2023) (Ass…

Om Prakash Bansal (HUF), Naya Baz Delhiar vs. Ac Circle 46(1) New Delhi, New Delh

In the result, the appeal filed by the assessee is partly allowed

ITA 2984/DEL/2024[2017-18]Status: DisposedITAT Delhi24 Oct 2025AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaom Prakash Bansal (Huf), Vs. Acit, Circle 46(1), 3990, F/F, Naya Bazar, New Delhi. Delhi – 110 006. (Pan : Aabho0485L) (Appellant) (Respondent) Assessee By : Shri Suresh Kumar Gupta, Ca Revenue By : Shir Vipul Kashyap, Sr. Dr Date Of Hearing : 05.08.2025 Date Of Order : 24.10.2025 O R D E R Per S.Rifaur Rahman,Am: 1. This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As ‘Ld. Cit (A)) Dated 19.04.2024 For The Assessment Year 2017-18. 2. At The Time Of Hearing, Ld. Ar Of The Assessee Brought To Our Notice Application For Admission Of Additional Grounds Of Appeal Wherein Following Additional Grounds Of Appeal Are Raised :-

For Appellant: Shri Suresh Kumar Gupta, CAFor Respondent: Shir Vipul Kashyap, Sr. DR

Section 143(2)

…Circle – 46(1), Delhi, thus in the absence of valid notice u/s 143(2) by the jurisdictional AO, the assessment order is liable to be quashed and the issue is no more res integra. In this regard, he relied on the case of Ashok Devichand Jain v. Union of India (452 ITR 43) (Bom) wherein it was held as under: - “Petitioner is impugning a notice dated 30th March, 2019 issued under section 148 of the Income Tax Act, 1961 (the Act) for A.Y. 2012-13 and order passed on 18th November, 2019 rejecting Petitioner’s objection to reopening on various grounds. 5 2. The primary ground that has been raised is that the Income T…

Chinmoy Mondal, Burdwan vs. ACIT, Circle 1, Burdwan

In the result, the appeal of the assessee is allowed

ITA 1148/KOL/2025[2014-2015]Status: DisposedITAT Kolkata15 Oct 2025AY 2014-2015

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Acit, Circle-1, Burdwan Chinmoy Mondal Asst. Commissioner Of Income C/O S.N. Ghosh & Associates, Tax, Circle 1, Burdwan, Aaykar Advocates 2, Garstin Place, 2 Nd Bhawan Poorva, Kachari Road, Floor, Suite No.203, Off Hare Court Compound, P.O. & P.S. Vs. Street, Kolkata-700001, Burdwan, Dist. Purba West Bengal Barddhaman-713101, West Bengal (Appellant) (Respondent) Pan No. Adzpm8111E Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Subrata Aich, Dr Date Of Hearing: 18.09.2025 Date Of Pronouncement: 15.10.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Subrata Aich, DR

Section 143(3)Section 144Section 147Section 148Section 148A

…bad in law and so is the assessment framed u/s 147 read with section 144 of the Act. In defense of his argument the ld. AR relied on the decision of Ashok Chinmoy Mondal; A.Y. 2014-15 Devichand Jain vs. Union of India [2023] 151 taxmann.com 70 (Bombay)/[2023] 452 ITR 43 (Bombay)[08-03-2022], wherein a similar issue has been decided in favour of the assessee by the court by observing and holding as under:- “2. The primary ground that has been raised is that the Income-tax Officer who issued the notice under section 148 of the Act, had no jurisdiction to issue such notice. According to Petitioner as per instructio…

Mahavir Pukhraj Jain, Mumbai vs. The DCIT, Circle 42(1)(1), Mumbai

In the result the appeal filed by the assessee stands allowed

ITA 379/MUM/2025[2013-14]Status: DisposedITAT Mumbai13 Oct 2025AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawalmahavir Pukhraj Jain Vs. Dcit, Circle – 42(1)(1) Flat No. 603/B, Manan Kautilya Bhawan, Apartment, New Link Road, Aenue -3, Near Videsh Dahisar East, Mumbai – Bhavan, G-Block, Bkc 400068. Bandra (E) – 400051 Pan/Gir No. Adepj8540R (Applicant) (Respondent)

Section 124(3)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Mahavir Pukhraj Jain Vs. DCIT, Circle – 42(1)(1) Flat No. 603/B, Manan Kautilya Bhawan, Apartment, New Link Road, Aenue -3, Near Videsh Dahisar East, Mumbai – Bhavan, G-Block, BKC 400068. Bandra (E) – 400051 PAN/GIR No. ADEPJ8540R (Applicant) (Respondent) Assessee by Shri Rajesh Shah, CA Revenue by Shri Annavaran Kosuri, Sr. DR Date of Hearing 24.07.2025 Date of Pronouncement 13.10.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the a…

Income Tax Officer Ward-1 Jhunjhunu, Jhunjhunu vs. Bagaria Trade Impex, Churu

In the result, appeal of the Revenue is allowed and order of the AO is

ITA 705/JPR/2025[2013-14]Status: DisposedITAT Jaipur29 Sept 2025AY 2013-14

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Sandeep Goel, Adv., Ld. ARFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 139Section 143(2)Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos.696, 697 & 705/JPR/2025 (A. Y. 2013-14 & 2014-15) Income Tax Officer, Ward-01, Jhunjhunu Vs. Appellant Bagaria Trade Impex, Near, State Bank of India, Churu 331 001 Respondent PAN No.: AALFB 6581E Appellant by : Mr. Sandeep Goel, Adv., Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT-DR Date of hearing : 11/09/2025 Date of pronouncement : 29/09/2025 ORDER PER GAGAN GOYAL, A.M: These three appeals by revenue are directed against the order of NFAC, Delhi dated 27.0…

Income Tax Officer Ward 1 Jhunjhunu, Jhunjhunu vs. Bagaria Trade Impex, Churu

In the result, appeal of the Revenue is allowed and order of the AO is

ITA 697/JPR/2025[2014-15]Status: DisposedITAT Jaipur29 Sept 2025AY 2014-15

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Sandeep Goel, Adv., Ld. ARFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 139Section 143(2)Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos.696, 697 & 705/JPR/2025 (A. Y. 2013-14 & 2014-15) Income Tax Officer, Ward-01, Jhunjhunu Appellant Vs. Bagaria Trade Impex, Near, State Bank of India, Churu 331 001 PAN No.: AALFB 6581E Respondent Appellant by : Mr. Sandeep Goel, Adv., Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT-DR Date of hearing : 11/09/2025 Date of pronouncement : 29/09/2025 ORDER PER GAGAN GOYAL, A.M: These three appeals by revenue are directed against the order of NFAC, Delhi dated 27.0…

Income Tax Officer Ward 1 Jhunjhunu, Jhunjhunu vs. Bagaria Trade Impex, Churu

In the result, appeal of the Revenue is allowed and order of the AO is

ITA 696/JPR/2025[2013-14]Status: DisposedITAT Jaipur29 Sept 2025AY 2013-14

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Sandeep Goel, Adv., Ld. ARFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 139Section 143(2)Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos.696, 697 & 705/JPR/2025 (A. Y. 2013-14 & 2014-15) Income Tax Officer, Ward-01, Jhunjhunu Bagaria Trade Impex, Near, State Bank of India, Churu 331 001 PAN No.: AALFB 6581E Appellant Vs. Respondent Appellant by : Mr. Sandeep Goel, Adv., Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT-DR Date of hearing : 11/09/2025 Date of pronouncement : 29/09/2025 ORDER PER GAGAN GOYAL, A.M: These three appeals by revenue are directed against the order of NFAC, Delhi da…