CIT v. Lalitkumar Bardia

84 Taxmann.com 213High Court2017#2353 most cited

What is CIT v. Lalitkumar Bardia authority for?

An assessment order must be passed by the jurisdictional Assessing Officer. Mere participation in assessment proceedings or acquiescence does not confer jurisdiction on an Assessing Officer who inherently lacks it. Waiver relates to rights or privileges, not the conferment of jurisdiction.

49

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Lalitkumar Bardia · section 124(3) · jurisdictional AO · non-jurisdictional AO · assessment order · waiver of jurisdiction · participation in proceedings · acquiescence

Sections most often in play

Section 147Section 148Section 144BSection 151ASection 124(3)Section 144Section 143(2)Section 148A

Issues it is cited on

section 144(b)section 115whsection 115wfsection 124(3)(a)section 115wdsection 115wesection 124(3)section 124section 120section 147ofsection 151asection 2(7a)

Judgments citing CIT v. Lalitkumar Bardia

Smt. Vaishali Tushar Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 733/PUN/2015[2005-06]Status: DisposedITAT Pune09 Feb 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Smt. Shakuntala R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 732/PUN/2015[2009-10]Status: DisposedITAT Pune09 Feb 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Smt. Shakuntala R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 731/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Smt. Shakuntala R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 730/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Smt. Shakuntala R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 729/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Tushar R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 728/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Tushar R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 727/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Tushar R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 726/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Tushar R. Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 725/PUN/2015[2005-06]Status: DisposedITAT Pune09 Feb 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…