CIT v. Siri Paul Oswal (293 ITR 273)

Kusum Dube, New Delhi vs. ITO, Ward- 2(3), Gurgaon

The appeal of the assessee is allowed

ITA 7444/DEL/2018[2015-16]Status: DisposedITAT Delhi14 Aug 2025AY 2015-16

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishrakusum Dube Vs. Ito Ward 2(3) C/O Kapil Goel Adv. Gurgaon, Income Tax F-26/124 Sector 7, Rohini Department, Phase V, Delhi - 110085 Udyog Vihar, Sector 19, Gurugram, Haryana 122016 Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aewpd9787R Appellant .. Respondent

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Sh. Om Prakash, Sr. DR

Section 142(1)Section 143Section 143(2)Section 143(3)Section 2Section 54F

…he assessee can be said to have waived the objection regarding jurisdiction if such assessee has participated in the proceedings. In this regard reliance is placed on the decision of Hon'ble Punjab & Haryana High Court in case of CWT v. Siri Paul Oswal [2007] 293 ITR 273/[2008 169 Taxman 212. 4.13. Keeping in view the aforesaid facts, the assessment made by the ITO, Ward-2(3) based on the notice u/s 143(2) issued by ITO, Dibrugarh is well within the provisions of the Law. 4.14. This ground of appeal is accordingly dismissed.” 3. In view of the facts and impugned order mentioned above in para-2, I am unable to…

ACIT Circle-1(2), New Delhi vs. Associated Techno Plastics Pvt Ltd, New Delhi

The appeal of the assessee is allowed

ITA 7444/DEL/1992[1989-90]Status: DisposedITAT Delhi19 Mar 2025AY 1989-90

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishrakusum Dube Vs. Ito Ward 2(3) C/O Kapil Goel Adv. Gurgaon, Income Tax F-26/124 Sector 7, Rohini Department, Phase V, Delhi - 110085 Udyog Vihar, Sector 19, Gurugram, Haryana 122016 Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aewpd9787R Appellant .. Respondent

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Sh. Om Prakash, Sr. DR

Section 142(1)Section 143Section 143(2)Section 143(3)Section 2Section 54F

…he assessee can be said to have waived the objection regarding jurisdiction if such assessee has participated in the proceedings. In this regard reliance is placed on the decision of Hon'ble Punjab & Haryana High Court in case of CWT v. Siri Paul Oswal [2007] 293 ITR 273/[2008 169 Taxman 212. 4.13. Keeping in view the aforesaid facts, the assessment made by the ITO, Ward-2(3) based on the notice u/s 143(2) issued by ITO, Dibrugarh is well within the provisions of the Law. 4.14. This ground of appeal is accordingly dismissed.” 3. In view of the facts and impugned order mentioned above in para-2, I am unable to…

M/S. G.P. Infraventures, Raipur vs. Income Tax Officer-1(4), Raipur

The appeal of the department stands disposed off

ITA 94/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR

Section 143(3)Section 40ASection 40A(3)Section 68

…the assessment has been completed. Even where the right is exercised before the assessment is completed, the question is to be decided by the Commissioner or by the Board. Courts do not come into the picture. 9.2 In the case of CIT vs Siri Paul Oswal, [2007] 293 ITR 273 (Punjab & Haryana), it was held by Hon'ble HC that a distinction has to be made between a situation when there is inherent lack of jurisdiction and a situation where jurisdiction is irregularly assumed and plea of want of jurisdiction can be waived by a party. In the later situation, the question arises whether party who could waive the plea of j…

Income Tax Officer, Ward-1(4), Raipur vs. Mesers G P Infraventures, Raipur

The appeal of the department stands disposed off

ITA 76/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR

Section 143(3)Section 40ASection 40A(3)Section 68

…the assessment has been completed. Even where the right is exercised before the assessment is completed, the question is to be decided by the Commissioner or by the Board. Courts do not come into the picture. 9.2 In the case of CIT vs Siri Paul Oswal, [2007] 293 ITR 273 (Punjab & Haryana), it was held by Hon'ble HC that a distinction has to be made between a situation when there is inherent lack of jurisdiction and a situation where jurisdiction is irregularly assumed and plea of want of jurisdiction can be waived by a party. In the later situation, the question arises whether party who could waive the plea of j…

Bharat Bhushan Verma, Raipur vs. Income Tax Officer-1(2), Raipur

In the result, the assessee's appeal is allowed in terms of the observations above

ITA 236/RPR/2023[2015-16]Status: DisposedITAT Raipur11 Oct 2023AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 236/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Bharat Bhushan Verma Main Road, Verma Transport Bharat, Baikunth, P.O.-Baikunth, Raipur (C.G.)-493 116 Pan : Acdpv7254J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Oficer-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

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

…assessment has been completed. Even where the right is exercised before the assessment is completed, the question is to be decided by the Commissioner or by the Board. Courts do not come into the picture. 4.1.4.2 In the case of CIT vs Siri Paul Oswal, [2007] 293 ITR 273 (Punjab &, Haryana), it was held by Hon'ble HC that a distinction has to be made between a situation when there is inherent lack of 9 Bharat Bhushan Verma Vs. ITO-1(2), Raipur jurisdiction and a situation where jurisdiction is irregularly assumed and plea of want of jurisdiction can be waived by a party. In the latter situation, the question aris…

Sh. Sachin Sharma, Delhi vs. ITO, Ward 3, Bhiwani

In the result, the appeal of the assessee is allowed

ITA 186/DEL/2022[2010-11]Status: DisposedITAT Delhi27 Sept 2023AY 2010-11

Bench: Shri Kul Bharat[Assessment Year : 2010-11] Shri Sachin Sharma, Vs Ito, C/O-Umang Sahai Aggarwal, Adv., Ward-3, 505, Maitri Apartment, Opp. Metro Bhiwani. Pillar No.411, Sector-09, Rohini, Delhi-110085. Pan-Bnyps6223F Appellant Respondent Appellant By Shri U.S.Aggarwal, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 27.09.2023 Order

Section 142(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2010-11] Shri Sachin Sharma, vs ITO, C/o-Umang Sahai Aggarwal, Adv., Ward-3, 505, Maitri Apartment, Opp. Metro Bhiwani. Pillar No.411, Sector-09, Rohini, Delhi-110085. PAN-BNYPS6223F APPELLANT RESPONDENT Appellant by Shri U.S.Aggarwal, Adv. Respondent by Shri Om Parkash, Sr.DR Date of Hearing 21.09.2023 Date of Pronouncement 27.09.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2010- 11 is directed against the order passed by Ld.CIT(A)-5,…

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

…n various cases which are discussed as under:- 21 Smt. Aruna Tiwari Vs. Pr. CIT-1, Raipur 4.1.7.1 In the case of Hindustan Transport Co vs IAC, 189 ITR 326 (Allahabad), the Hon'ble HC dealt extensively…. 4.1.7.2 In the case of CIT vs Siri Paul Oswal, [2007] 293 ITR 273 (Punjab & Haryana)..... 4.1.7.3 In Mantoo Sarkar v. Oriental Insurance Co. Ltd. [2009] 2 SCC 244... 4.1.7.4 In the case of Kiran Singh v. Chaman Paswan, AIR 1954 SC 340..... Distinguishable on facts. In the present case, objection regarding 4.1.7.5 In the case of CIT vs All India Children jurisdiction raised at the earliest stage Care & Education…

CIT v. Siri Paul Oswal

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