Bansilal B. Raisoni & Sons. v. Assistant Commissioner of Income Tax

101 Taxmann.com 20High Court2019#2533 most cited

What is Bansilal B. Raisoni & Sons. v. Assistant Commissioner of Income Tax authority for?

The time limit for objecting to an Assessing Officer's territorial jurisdiction under Section 124(3) does not apply when an assessee claims the officer acted wholly without jurisdiction or outside the authority of law. Objections to jurisdiction not relating to territorial matters are not subject to these time limits.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also referred to as

Bansilal B. Raisoni & Sons · Assistant Commissioner of Income Tax · Section 124 · Section 124(3) · territorial jurisdiction · Assessing Officer jurisdiction · without jurisdiction · authority of law · time limit for objection

Also reported as

260 Taxmann 281

Sections most often in play

Section 147Section 148Section 144BSection 151ASection 124(3)Section 143(2)Section 144Section 142(1)
Read the full judgment

Issues it is cited on

section 144(b)section 124(3)(a)section 115whsection 115wfsection 115wdsection 115wesection 153cofsection 124(3)section 127(2)(a)section 153aofsection 124section 120(4)(b)

Judgments citing Bansilal B. Raisoni & Sons. v. Assistant Commissioner of Income Tax

Shreemati Jaswanti Devi L/H of Late Shri Randhir Singh Dahiya, Bhilai vs. Income Tax Officer, Ward-1(3), Bhilai

In the result, appeal of the assessee is allowed in terms of my aforesaid observations

ITA 13/RPR/2020[2014-15]Status: DisposedITAT Raipur27 Mar 2023AY 2014-15

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.13/Rpr/2020 "नधा"रण वष" / Assessment Year : 2014-15

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(3)Section 147Section 148Section 69

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No.13/RPR/2020 "नधा"रण वष" / Assessment Year : 2014-15 Smt. Jaswanti Devi L/h. Late Shri Randhir Singh Dahiya B-31, Royal Green Society, Opp. Shankara College, Junwani, Bhilai, Chhatisgarh-490 020 PAN : AWEPD4326J .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(3), Bhilai (C.G.). ……""यथ" / Respondent Assessee by : Shri S.R Rao, Advocate Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क"…

Tata International Ltd, Mumbai vs. Addl CIT 7(3), Mumbai

In the result, the appeal of the assessee is allowed, appeal of the revenue is dismissed and cross objection of the assessee is dismissed as infructuous

ITA 1605/MUM/2012[2006-07]Status: DisposedITAT Mumbai24 Mar 2023AY 2006-07
Section 120(4)(b)Section 127Section 142(1)Section 143(2)Section 143(3)Section 2Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & CO No.224/Mum/2013 (Arising out of ITA No.1335/Mum/2013) (Assessment Year :2006-07) M/s. Tata International Vs. The Additional Commissioner Limited of Income Tax-7(3), Mumbai Aayakar Bhavan, 6th Floor Block A, Shivsagar Estates Dr. Annie Besant Road Room No.675, Maharshi Worli, Mumbai – 400 018 Karve Marg, Mumbai – 400 020 PAN/GIR No.AAACT3198F (Appellant) .. (Respondent) The Additional Vs. M/s. Tata International Limited Commissioner of Income Block A, Shivsagar Esta…

ACIT 7(3), Mumbai vs. Tata International Ltd, Mumbai

In the result, the appeal of the assessee is allowed, appeal of the revenue is dismissed and cross objection of the assessee is dismissed as infructuous

ITA 1335/MUM/2012[2006-07]Status: DisposedITAT Mumbai24 Mar 2023AY 2006-07
Section 120(4)(b)Section 127Section 142(1)Section 143(2)Section 143(3)Section 2Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & CO No.224/Mum/2013 (Arising out of ITA No.1335/Mum/2013) (Assessment Year :2006-07) M/s. Tata International Vs. The Additional Commissioner Limited of Income Tax-7(3), Mumbai Aayakar Bhavan, 6th Floor Block A, Shivsagar Estates Dr. Annie Besant Road Room No.675, Maharshi Worli, Mumbai – 400 018 Karve Marg, Mumbai – 400 020 PAN/GIR No.AAACT3198F (Appellant) .. (Respondent) The Additional Vs. M/s. Tata International Limited Commissioner of Income Block A, Shivsagar Esta…

Emerson Network Power (India) P.Ltd, Thane vs. Addl CIT RG 1, Thane

In the result, both the appeals of the assessee are allowed

ITA 1771/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Jun 2022AY 2010-11
Section 120(4)(b)Section 127Section 142(1)Section 143(2)Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & MS KAVITHA RAJAGOPAL, JUDICIAL MEMBER & M/s. Vertiv Energy Pvt. Ltd., Vs. Additional Commissioner of (Formerly known as Emerson Income Tax Network Power (India) Pvt. Range-1, Thane Ltd., Plot No.C-20, Road No.19 Wagle Industrial Estate Thane (W) Mumbai-400 604 PAN/GIR No.AAACT4033H (Appellant) .. (Respondent) Assessee by Shri Dhanesh Bafna / Ms. Chandni Shah Revenue by Ms. Vatsalaa Jha Date of Hearing 04/04/2022 Date of Pronouncement 22/06/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in IT…

Emerson Network Power (India) P. Ltd, Thane vs. JCIT RG 1, Thane

In the result, both the appeals of the assessee are allowed

ITA 1975/MUM/2014[2009-10]Status: DisposedITAT Mumbai22 Jun 2022AY 2009-10
Section 120(4)(b)Section 127Section 142(1)Section 143(2)Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & MS KAVITHA RAJAGOPAL, JUDICIAL MEMBER & M/s. Vertiv Energy Pvt. Ltd., Vs. Additional Commissioner of (Formerly known as Emerson Income Tax Network Power (India) Pvt. Range-1, Thane Ltd., Plot No.C-20, Road No.19 Wagle Industrial Estate Thane (W) Mumbai-400 604 PAN/GIR No.AAACT4033H (Appellant) .. (Respondent) Assessee by Shri Dhanesh Bafna / Ms. Chandni Shah Revenue by Ms. Vatsalaa Jha Date of Hearing 04/04/2022 Date of Pronouncement 22/06/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in IT…

The Indian Hotels Company Ltd, Mumbai vs. Addl CIT 2(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 8570/MUM/2011[2007-08]Status: DisposedITAT Mumbai21 May 2021AY 2007-08
Section 115JSection 120Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.565/Mum/2013 (Assessment Year :2008-09) & The Indian Hotels Company Vs. The Additional Commissioner of Ltd., Income Tax / Dy. Commissioner Mandlik House, 3rd Floor of Income Tax (OSD)- Range Mandlik Road 2(2), Aayakar Bhavan Colaba, Mumbai – 400 001 Mumbai – 400 020 PAN/GIR No.AAACT3957G (Appellant) .. (Respondent) The Dy. Commissioner Vs. The Indian Hotels Company of Income Tax - Range Ltd., 2(2), 5th Floor, Room Mandlik House, 3rd Floor No.577, Aayakar Bhavan Mandlik…