(b). Prashanth Chandra v. CIT

387 ITR 88High Court2016#24782 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2023.

Judgments citing (b). Prashanth Chandra v. CIT

Aruna Tiwari, Raipur vs. Principal Commissioner of Income Tax-1, Raipur

ITA 90/RPR/2022[2015-16]Status: DisposedITAT Raipur18 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri V.K Singh, CIT-DR

Section 142(1)Section 143(3)Section 263

…opment Society, hence, provisions of section 124(3) [2013] 357 ITR 134 (Allahabad), the Hon’ble are not applicable. Distinguished in Allahabad HC has held that Tribunal is not a the case of Prashant Chandra v. CIT competent authority to adjudicate upon [2076] 387 ITR 88 (All. HC) where it jurisdiction of Assessing Officer when it is not was held as "Where from assessment raised before Assessing Authority. Such a year 2012-13, assessee had shifted his decision has been arrived at after looking at place of business from Lucknow to various judicial precedents and provisions of New Delhi and, accordingly, filed his l…

Shri Prakash J. Bagdai, Rajkot vs. The ITO-WD-16(1)(1), Mumbai, Present Jurisdiction With ITO-Ward-1 (2)(4), Rajkot

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

ITA 138/RJT/2020[2007-08]Status: DisposedITAT Rajkot14 Sept 2022AY 2007-08

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 138/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2007-2008 Prakash J. Bagdai, I.T.O., C/O M.N. Manvar & Co., Vs. Ward-16(1)(1), Chartered Accountant, Mumbai. 504-Star Plaza, (Present Jurisdiction With Phulchhab Chowk, I.T.O, Rajkot. Ward-1(2)(4), Rajkot.)

For Appellant: Shri M.N. Manvar, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 142(1)Section 143(2)Section 144

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 138/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2007-2008 Prakash J. Bagdai, I.T.O., C/o M.N. Manvar & Co., Vs. Ward-16(1)(1), Chartered Accountant, Mumbai. 504-Star Plaza, (Present Jurisdiction with Phulchhab chowk, I.T.O, Rajkot. Ward-1(2)(4), Rajkot.) PAN: AAGPB5275J Assessee by : Shri M.N. Manvar, A.R Revenue by : Shri B.D. Gupta, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 04/07/2022 घोषणा क" तारीख /Date of Pro…

Deputy Commissioner of Income Tax, Circle- 1, Bellary vs. Shri. Hothur Mohamed Iqbal, Ballari

In the result, the C.O. of the assessee is allowed

ITA 2370/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Sept 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

For Appellant: Shri Vilas V. Shinde, D.RFor Respondent: Shri Shiv Prasad Reddy, A.R

Section 10Section 127Section 129Section 14Section 143(2)Section 143(3)

…the assessee - as indisputably, the ITO, Ward-1, Belgaum did not have jurisdiction over the case and the case records were sent to the ACIT, Circle-1, Bellary (jurisdictional AO) acting on the objection of the assessee. (b). Prashanth Chandra vs. CIT [2016] 387 ITR 88 (All) The Hon'ble High Court of Allahabad in this case had an occasion to consider whether the Notice u/s 143(2) could be issued by an assessing officer who did not have the jurisdiction over the territorial area as per section 124(1). The Hon'ble HC entertained the Writ Petition, since it was a jurisdictional issue, even though the alternative re…