Commissioner of Income-tax v. Ramesh D. Patel

362 ITR 492High Court2014#1246 most cited

What is Commissioner of Income-tax v. Ramesh D. Patel authority for?

Section 124(3) of the Income-tax Act, which restricts an assessee from objecting to an Assessing Officer's jurisdiction, applies only to disputes concerning territorial jurisdiction as conferred by Section 120(1) or (2). It does not apply to objections regarding the Assessing Officer's inherent jurisdiction to frame an assessment.

91

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

Commissioner of Income-tax v. Ramesh D. Patel · Section 124(3) · Section 124 · Section 120 · territorial jurisdiction · inherent jurisdiction · objection to AO jurisdiction · validity of jurisdiction · assessment procedure · Assessing Officer

Also reported as

42 Taxmann.com 540225 Taxmann 411

Sections most often in play

Section 148Section 147Section 153ASection 132Section 144BSection 151ASection 124(3)Section 144

Issues it is cited on

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

Judgments citing Commissioner of Income-tax v. Ramesh D. Patel

M/S. Tata Sons Ltd., Mumbai vs. CIT Cir. 2(3), Mumbai

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 193/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…within a time stipulated therein. Section 124 is relevant only to territorial jurisdiction and not where inherent jurisdiction is challenged. To support t his contention he relied on the Gujarat High Court decision in the case of CIT vs. Ramesh D. Patel (362 ITR 492) wherein Court held that "the provisions of Section 124 clearly concern the territorial jurisdiction of the Assessing Officer and have no relevance to inherent jurisdiction for passing an Assessment Order." Further, the Delhi High Court has its own earlier decisions, also drawn a distinction between "territorial jurisdiction" and "inherent jur…

Fazal Sarang, Mumbai vs. DCIT Cen Cir 36, Mumbai

In the result, the appeals of assessee are allowed

ITA 4451/MUM/2015[2008-09]Status: DisposedITAT Mumbai11 Apr 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Ramit Kochar, Am

Section 132Section 132ASection 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI RAMIT KOCHAR, AM ITA No.4451/Mum/2015 (A.Y:2008-09) Fazal Sarang Dy. Commissioner of Income Tax, 302 Shabnam Apartment 33, Mumbai, Vs. S.V. Rd, Andheri (W) Mumbai-58 .. Appellant Respondent PAN No. AABPS9385F Assessee by .. Shri M.P. Chhajed, AR Revenue by .. Shri B Satyanarayan Raju, DR Date of hearing .. 11-04-2017 Date of pronouncement .. 11-04-2017 O R D E R PER MAHAVIR SINGH, JM: These two appeals by the assessee are arising out of the common order of CIT(A)-53, Mumbai, in appeal No. CIT(A)-41/DCCC-36/IT-28/13-14 d…

Fazal Sarang, Mumbai vs. DCIT Cen Cir 36, Mumbai

In the result, the appeals of assessee are allowed

ITA 4450/MUM/2015[2007-08]Status: DisposedITAT Mumbai11 Apr 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Ramit Kochar, Am

Section 132Section 132ASection 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI RAMIT KOCHAR, AM ITA No.4451/Mum/2015 (A.Y:2008-09) Fazal Sarang Dy. Commissioner of Income Tax, 302 Shabnam Apartment 33, Mumbai, Vs. S.V. Rd, Andheri (W) Mumbai-58 .. Appellant Respondent PAN No. AABPS9385F Assessee by .. Shri M.P. Chhajed, AR Revenue by .. Shri B Satyanarayan Raju, DR Date of hearing .. 11-04-2017 Date of pronouncement .. 11-04-2017 O R D E R PER MAHAVIR SINGH, JM: These two appeals by the assessee are arising out of the common order of CIT(A)-53, Mumbai, in appeal No. CIT(A)-41/DCCC-36/IT-28/13-14 d…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4513/MUM/2014[2006-07]Status: DisposedITAT Mumbai04 Apr 2017AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…s 132A, the Assessing Officer shall issue a notice upon such person. The expression clearly relates to a person in respect of whom search u/s 132 has been initiated or as section 153A after 31st day of March 2003. The ratio laid down in Ramesh D. Patel (2014) 362 ITR 492(Guj.) supports our view. In that event the Assessing Officer shall:- (a) issue notice to such person requiring him to furnish within such period, as may be specified in the notice, the return of income in respect of each assessment year falling within six assessment years referred to in clause (b), in the prescribed form and verified in the pres…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4512/MUM/2014[2005-06]Status: DisposedITAT Mumbai04 Apr 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…s 132A, the Assessing Officer shall issue a notice upon such person. The expression clearly relates to a person in respect of whom search u/s 132 has been initiated or as section 153A after 31st day of March 2003. The ratio laid down in Ramesh D. Patel (2014) 362 ITR 492(Guj.) supports our view. In that event the Assessing Officer shall:- (a) issue notice to such person requiring him to furnish within such period, as may be specified in the notice, the return of income in respect of each assessment year falling within six assessment years referred to in clause (b), in the prescribed form and verified in the pres…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4511/MUM/2014[2004-05]Status: DisposedITAT Mumbai04 Apr 2017AY 2004-05

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…s 132A, the Assessing Officer shall issue a notice upon such person. The expression clearly relates to a person in respect of whom search u/s 132 has been initiated or as section 153A after 31st day of March 2003. The ratio laid down in Ramesh D. Patel (2014) 362 ITR 492(Guj.) supports our view. In that event the Assessing Officer shall:- (a) issue notice to such person requiring him to furnish within such period, as may be specified in the notice, the return of income in respect of each assessment year falling within six assessment years referred to in clause (b), in the prescribed form and verified in the pres…

Fazal Abdul Wahab Sarang, Mumbai vs. D.C.I.T. Central Range - 36, Mumbai

In the result, the assessee’s appeal for A

ITA 1456/MUM/2012[2008-09]Status: DisposedITAT Mumbai04 Jan 2017AY 2008-09

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain Shri Fazal Sarang Dcit, Central Range 36 302, Shabnam Apt., 33, S.V. Aayakar Bhavan Vs. Road, Opp. Lakdi Market M.K. Road Andheri (W), Mumbai 400048 Mumbai 400020 Pan – Aabps9385F Appellant Respondent

For Appellant: Shri Piyush ChhajedFor Respondent: Shri Ms. S. Padmaja
Section 132Section 133ASection 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Sandeep Gosain , Judicial Member Shri Fazal Sarang DCIT, Central Range 36 302, Shabnam Apt., 33, S.V. Aayakar Bhavan Vs. Road, Opp. Lakdi Market M.K. Road Andheri (W), Mumbai 400048 Mumbai 400020 PAN – AABPS9385F Appellant Respondent Appellant by: Shri Piyush Chhajed Respondent by: Shri Ms. S. Padmaja Date of Hearing: 22.12.2016 Date of Pronouncement: 04.01.2017 O R D E R Per Jason P. Boaz, A.M. This appeal by the assessee is directed against the order of the CIT(A)- 41, Mumbai dated 21.12.2011 for…

Mohd .Fazalsarang, Mumbai vs. DCIT Cen Cir 36, Mumbai

In the result, the assessee’s appeals for assessment years 2006-07

ITA 4929/MUM/2013[2006-07]Status: DisposedITAT Mumbai14 Dec 2016AY 2006-07

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

For Appellant: Shri Piyush ChhajedFor Respondent: Ms. S. Padmaja
Section 132Section 133ASection 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Sandeep Gosain , Judicial Member ITA No. 1455/Mum/2012 (Assessment Year: 2007-08) Shri Fazal Abdul Wahab Sarang Dy. Comisioner of Income Tax 302, Shabnam Apt. 33 S.V. Road Central Range – 36 Vs. Opp. Lakdi Market, Andheri (W) Mumbai Mumbai 400058 PAN – AABPS9385F Appellant Respondent Appellant by: Shri Piyush Chhajed Respondent by: Ms. S. Padmaja Date of Hearing: 01.12.2016 Date of Pronouncement: 14.12.2016 O R D E R Per Jason P. Boaz, A.M. These appeals by the assessee are directed against the orde…

Fazal Abdul Wahab Sarang, Mumbai vs. D.C.I.T. Central Range - 36, Mumbai

In the result, the assessee’s appeals for assessment years 2006-07

ITA 1455/MUM/2012[2007-08]Status: DisposedITAT Mumbai14 Dec 2016AY 2007-08

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

For Appellant: Shri Piyush ChhajedFor Respondent: Ms. S. Padmaja
Section 132Section 133ASection 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Sandeep Gosain , Judicial Member ITA No. 1455/Mum/2012 (Assessment Year: 2007-08) Shri Fazal Abdul Wahab Sarang Dy. Comisioner of Income Tax 302, Shabnam Apt. 33 S.V. Road Central Range – 36 Vs. Opp. Lakdi Market, Andheri (W) Mumbai Mumbai 400058 PAN – AABPS9385F Appellant Respondent Appellant by: Shri Piyush Chhajed Respondent by: Ms. S. Padmaja Date of Hearing: 01.12.2016 Date of Pronouncement: 14.12.2016 O R D E R Per Jason P. Boaz, A.M. These appeals by the assessee are directed against the orde…

Balaji Universal Tradelink P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

The appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 2183/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 Oct 2016AY 2004-05

Bench: Shri Joginder Singh & Shri Sanjay Arora

Section 132(3)Section 133ASection 143(3)Section 153A

…s 132A, the Assessing Officer shall issue a notice upon such person. The expression clearly relates to a person in respect of whom search u/s 132 has been initiated or as section 153A after 31st day of March 2003. The ratio laid down in Ramesh D. Patel (2014) 362 ITR 492(Guj.) supports our view. In that event the Assessing Officer shall:- (a) issue notice to such person requiring him to furnish within such period, as may be specified in the notice, the return of income in respect of each assessment year falling within six assessment years referred to in clause (b), in the prescribed form and verified in the pre…

M/S. Lairy Distributors Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR
Section 143(3)Section 153C

…he initiation of proceedings and assessment of jurisdiction u/s 153A and 153C of the Act is quite different and this contention also gets strong support from the dicta laid down by the Hon'ble Gujarat High Court in the case of CIT Vs. Ramesh D. Patel reported 362 ITR 492. The ld. Counsel also submitted that the issue of inherent lack of jurisdiction can be raised at any stage and the contention of the ld. DR is baseless as in the present case, the ld. CIT(A) has not dealt with the said issues which were raised by the assessee vide its grounds of appeal and written submissions. To support this proposition, the ld.…