CIT v. ITSC

365 ITR 87High Court2014#12736 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 1961Section 120(1)Section 120(5)Section 124(3)Section 124(5)Section 127Section 143(3)Section 147

Issues it is cited on

section 120(1)section 124(3)section 54bsection 148 noticesection 124circle ratesection 120section 192mere change of opinioninterest u/s 234asection 127change of opinion

Judgments citing CIT v. ITSC

VIJAY PAL,GURGAON vs. ITO, GURGAON

In the result, appeals of the assessee are partly allowed as

ITA 3033/DEL/2017[2010-11]Status: DisposedITAT Delhi07 Mar 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3033/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Vijay Pal, S/O Late Sh. Manohar Lal, Ward-4(4), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Anvpp7279G अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3031/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Raj Singh, S/O Late Sh. Manohar Lal, Ward-3(3), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Bjdps1075G अपीलाथ" Appellant ""यथ"/Respondent अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3032/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito Hariom, S/O Late Sh. Manohar Lal, Ward-2(1), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Afuph1298A अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 234ASection 54B

…icer cannot now challenge the same. This is entirely correct. It is well settled that mere acquiescence will not give I.T.A. Nos. 3033, 3031 & 3032/Del/2017 jurisdiction to an authority who has no jurisdiction. In fact this Court in CIT vs. ITSC reported in 365 ITR 87 has held that mere participation by a party in proceedings without jurisdiction will not vest / confer jurisdiction on the authority. Reason to believe that income chargeable to tax has escaped assessment is a jurisdictional fact and only on its satisfaction does the Assessing Officer acquire jurisdiction to issue notice. Thus this lack of satisfa…

HARIOM,GURGAON vs. ITO, GURGAON

In the result, appeals of the assessee are partly allowed as

ITA 3032/DEL/2017[2010-11]Status: DisposedITAT Delhi07 Mar 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3033/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Vijay Pal, S/O Late Sh. Manohar Lal, Ward-4(4), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Anvpp7279G अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3031/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Raj Singh, S/O Late Sh. Manohar Lal, Ward-3(3), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Bjdps1075G अपीलाथ" Appellant ""यथ"/Respondent अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3032/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito Hariom, S/O Late Sh. Manohar Lal, Ward-2(1), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Afuph1298A अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 234ASection 54B

…icer cannot now challenge the same. This is entirely correct. It is well settled that mere acquiescence will not give I.T.A. Nos. 3033, 3031 & 3032/Del/2017 jurisdiction to an authority who has no jurisdiction. In fact this Court in CIT vs. ITSC reported in 365 ITR 87 has held that mere participation by a party in proceedings without jurisdiction will not vest / confer jurisdiction on the authority. Reason to believe that income chargeable to tax has escaped assessment is a jurisdictional fact and only on its satisfaction does the Assessing Officer acquire jurisdiction to issue notice. Thus this lack of satisfa…

RAJ SINGH,GURGAON vs. ITO, GURGAON

In the result, appeals of the assessee are partly allowed as

ITA 3031/DEL/2017[2010-11]Status: DisposedITAT Delhi07 Mar 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3033/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Vijay Pal, S/O Late Sh. Manohar Lal, Ward-4(4), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Anvpp7279G अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3031/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Raj Singh, S/O Late Sh. Manohar Lal, Ward-3(3), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Bjdps1075G अपीलाथ" Appellant ""यथ"/Respondent अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3032/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito Hariom, S/O Late Sh. Manohar Lal, Ward-2(1), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Afuph1298A अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 234ASection 54B

…icer cannot now challenge the same. This is entirely correct. It is well settled that mere acquiescence will not give I.T.A. Nos. 3033, 3031 & 3032/Del/2017 jurisdiction to an authority who has no jurisdiction. In fact this Court in CIT vs. ITSC reported in 365 ITR 87 has held that mere participation by a party in proceedings without jurisdiction will not vest / confer jurisdiction on the authority. Reason to believe that income chargeable to tax has escaped assessment is a jurisdictional fact and only on its satisfaction does the Assessing Officer acquire jurisdiction to issue notice. Thus this lack of satisfa…

SATYA PAL,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

ITA 3024/DEL/2017[2010-11]Status: DisposedITAT Delhi13 Jul 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

For Appellant: Shri K. Sampath, Advocate; &
Section 143(3)Section 147Section 234ASection 253Section 54B

…ed to the jurisdiction of the Assessing Officer cannot now challenge the sameThis is not entirely correct It is well settled that mere acquiescence will not give jurisdiction to an authority who has no jurisdictionIn fact this Court in CIT V/sITSC reported in 365 ITR 87 has held that mere participation by a party in proceedings without jurisdiction will not vest/confer jurisdiction on the authority. Reason to believe that income chargeable to tax has escaped assessment is a jurisdictional fact and only on its satisfaction does the Assessing Officer acquire jurisdiction to issue noticeThus this lack of satisfactio…

RATI RAM,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

ITA 3023/DEL/2017[2010-11]Status: DisposedITAT Delhi13 Jul 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

For Appellant: Shri K. Sampath, Advocate; &
Section 143(3)Section 147Section 234ASection 253Section 54B

…ed to the jurisdiction of the Assessing Officer cannot now challenge the sameThis is not entirely correct It is well settled that mere acquiescence will not give jurisdiction to an authority who has no jurisdictionIn fact this Court in CIT V/sITSC reported in 365 ITR 87 has held that mere participation by a party in proceedings without jurisdiction will not vest/confer jurisdiction on the authority. Reason to believe that income chargeable to tax has escaped assessment is a jurisdictional fact and only on its satisfaction does the Assessing Officer acquire jurisdiction to issue noticeThus this lack of satisfactio…

SATYABIR SINGH YADAV,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

ITA 3022/DEL/2017[2010-11]Status: DisposedITAT Delhi13 Jul 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

For Appellant: Shri K. Sampath, Advocate; &
Section 143(3)Section 147Section 234ASection 253Section 54B

…ed to the jurisdiction of the Assessing Officer cannot now challenge the sameThis is not entirely correct It is well settled that mere acquiescence will not give jurisdiction to an authority who has no jurisdictionIn fact this Court in CIT V/sITSC reported in 365 ITR 87 has held that mere participation by a party in proceedings without jurisdiction will not vest/confer jurisdiction on the authority. Reason to believe that income chargeable to tax has escaped assessment is a jurisdictional fact and only on its satisfaction does the Assessing Officer acquire jurisdiction to issue noticeThus this lack of satisfactio…

BHAGWAN SAHAI,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 51/JPR/2017[2006-07]Status: DisposedITAT Jaipur17 Sept 2019AY 2006-07
For Appellant: Shri Manish Agarwal (CA)For Respondent: Smt. Neena Jeph (JCIT)
Section 131Section 139Section 143(1)Section 148Section 292Section 54FSection 68

…d 7(2), Jaipur, the proceedings initiated under section 147/148 are bad in law and liable to be quashed. In support of his contention, he has relied upon the decision of Hon’ble Bombay High Court in case of CIT vs. Income Tax Settlement Commission & Others, 365 ITR 87 (Bom) as well as the judgment dated 17th April, 2015 in case of M/s. Mavany Brothers vs. CIT in Tax Appeal No. 8/2007 (62 taxman.com 50)(Bom). The ld. Counsel has submitted that merely because the assessee appeared before the AO in the reassessment proceedings would not by itself bestow jurisdiction to the AO. Thus the ld. Counsel has pleaded t…

THE COMMISSIONER OF INCOME TAX vs. M/S RNS INFRASTRUCTURE LIMITED

WP/44007/2014HC Karnataka18 Jan 2016

Bench: ANAND BYRAREDDY

Section 132Section 153ASection 245Section 245CSection 245DSection 245D(1)

…1 ® IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF JANUARY 2016 BEFORE: THE HON’BLE MR. JUSTICE ANAND BYRAREDDY WRIT PETITION Nos.44007 OF 2014 AND 2745-2750 OF 2015 (T-IT) BETWEEN: The Commissioner of Income Tax, Karnataka (Central), C.R.Building, Queen’s Road, Bangalore. …PETITIONER (By Shri K.V.Aravind, Advocate) AND: 1. M/s. RNS Infrastructure Limited, No.14, Naveen Complex, 7th Floor, M.G.Road, Bangalore 560 001, Represented by Managing Director. 2. Income Tax Settlement Commission, 640, Anna Salai, Nandanam,…