City Garden v. ITO

219 CTR 183High Court2008#19907 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 234ASection 234BSection 120Section 124Section 142(1)

Issues it is cited on

section 120section 234asection 143(2)section 148transferopportunity of being heardsection 147companysection 14section 143(3)indiatotal income

Judgments citing City Garden v. ITO

Koshal Kishor Sharma, Jaipur vs. DCIT(Intl. Tax.) Jaipur, Jaipur

In the result, appeals of the assessee are allowed

ITA 862/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Dharam Singh Meena, JCIT-DR
Section 147Section 148ASection 234ASection 250Section 271(1)(c)Section 69Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 861 & 862/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Koshal Kishor Sharma DCIT (Intl. Tax), Vs. Jaipur. Sita Bari, Near Airport Sanganer, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: BNKPS3258Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Shrawan Kumar Gupta, Adv. jktLo dh vksjls@Revenue by : Shri Dharam Singh…

Koshal Kishor Sharma, Jaipur vs. DCIT(Intl. Tax), Jaipur

In the result, appeals of the assessee are allowed

ITA 861/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Dharam Singh Meena, JCIT-DR
Section 147Section 148ASection 234ASection 250Section 271(1)(c)Section 69Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 861 & 862/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Koshal Kishor Sharma DCIT (Intl. Tax), Vs. Jaipur. Sita Bari, Near Airport Sanganer, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: BNKPS3258Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Shrawan Kumar Gupta, Adv. jktLo dh vksjls@Revenue by : Shri Dharam Singh…

DCIT, Circle-3, Bulandshahr vs. Abid Ali Khan, Bulandshahr

In the result, the appeal of the Revenue and the cross objection filed by the assessee are allowed for statistical purposes

ITA 2055/DEL/2018[2010-11]Status: DisposedITAT Delhi28 Jun 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Sudhir Pareekdcit, Circle, Vs. Shri Abid Ali Khan, Bulandshahr. S/O Shri Mohd. Ali Khan, Prop. M/S. All India Metal Traders, Hanifa Manzil, Upper Kote, Bulandshahr (Uttar Pradesh). (Pan : Adlpk3005F) Co No.62/Del/2021 (In Ita No.2055/Del/2018) (Assessment Year: 2010-11) Shri Abid Ali Khan, Vs. Dcit, Circle, S/O Shri Mohd. Ali Khan, Bulandshahr. Prop. M/S. All India Metal Traders, Hanifa Manzil, Upper Kote, Bulandshahr (Uttar Pradesh). (Pan : Adlpk3005F) (Appellant) (Respondent) Assessee By : Shri K.P. Garg, Ca Revenue By : Ms. Nidhi Singh, Cit Dr Date Of Hearing : 25.06.2024 Date Of Order : 28.06.2024 Order Per Shamim Yahya:

For Appellant: Shri K.P. Garg, CAFor Respondent: Ms. Nidhi Singh, CIT DR
Section 10(38)Section 143(2)Section 145(3)Section 147Section 14ASection 234ASection 244ASection 33B

…06] 286 ITR 89 (SC) and reproduced extracts of the same, which may please be gone into. In addition, we rely on the following cases: a. After transfer of jurisdiction only the transferee AO-CIT- A has the jurisdiction on the assesse. CIT vs. Anjali Dua (2008) 219 CTR 183. DHC - on the issue of notice U/S 148. Once the jurisdiction is transferred U/S 120 the original AOICIT loses jurisdiction even on years earlier assessed by him. (PBP 296) 8 CO No.62/Del/2021 b. Bhatnagar's Digest P.6629. S.No.S1I4S747 - S.263 - Anand Kumar Agarwal (HUF) vs. ACIT (200S) 92 TTJ (Agra) 81,93 - CIT of '1' had jurisdiction on the as…

Shri Gaurav Chopra, New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 133/DEL/2014[2003-04]Status: DisposedITAT Delhi27 Feb 2017AY 2003-04

Bench: Sh. N. K. Sainiita No. 133/Del/2014 : Asstt. Year : 2003-04 Shri Gaurav Chopra, Vs Income Tax Officer, 3-C/6, New Rohtak Road, Ward-33(1), New Delhi-110005 New Delhi (Appellant) (Respondent) Pan No. Aeipc2912D Assessee By : Sh. Gautam Jain, Ca & Sh. P. K. Kamal, Adv. Revenue By : Sh. F. R. Meena, Sr. Dr Date Of Hearing : 20.02.2017 Date Of Pronouncement : 27.02.2017 Order This Is An Appeal By The Assessee Against The Order Dated 21.10.2013 Of Ld. Cit(A)-Xxviii, New Delhi.

For Appellant: Sh. Gautam Jain, CA &For Respondent: Sh. F. R. Meena, Sr. DR
Section 139(1)Section 147Section 148Section 151(2)

…the Investigation Wing and did not apply his own mind. Therefore, the reopening itself was not valid. The reliance was placed on the following case laws: " Principal Commissioner of Income Tax-4 Vs G & G Pharma Ltd. 384 ITR 147 (Del.) " CIT Vs Smt. Anjali Dua 219 CTR 183 (Del.) " CIT Vs Anil Khosla in ITA No. 838/2008 (Del.) " Smt. Smriti Media Vs UOI 339 ITR 37 (Cal.) " CIT Vs Atul Jain 299 ITR 383 (Del.) 3 Gaurav Chopra " CIT Vs SFIL Stock Broking Ltd. 325 ITR 285 (Del.) " Signature Hotels (P) Ltd. Vs ITO 338 ITR 51 (Del.) " CIT Vs Suren International (P.) Ltd. 357 ITR 24 (Del.) " Smt. Meera Kapoor Vs CIT in I…

City Garden v. ITO (219 CTR 183) — Cited in 4 Judgments | BharatTax