Harshad Chiman Lal Modi v. DLF Universal Ltd. & Anr.

7 SCC 791Reported decision2005#14417 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2024.

Sections most often in play

Section 10(38)Section 115WD Section 115WE Section 120 Section 124 Section 127 Section 139 Section 142(1)

Issues it is cited on

section 115wd section 115we section 124 section 120 section 127 chief commissioner service of notice income-tax officer section 12 section 142 income from other sources section 115

Judgments citing Harshad Chiman Lal Modi v. DLF Universal Ltd. & Anr.

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

ITA 65/CTK/2023[2011-12]Status: DisposedITAT Cuttack16 Dec 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri S.C.Mohanty, Sr DR

Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 14A

…erein inter alia the decision of this Court in Kiran Singh v. Chaman Paswan, [AIR 1954 SC 340] was followed, stating: "26. The Court also relied upon the decision in Kiran Singh v. Chaman Pawan [AIR 1954 SC 340) and quoted (in Harshad Chiman Lal case ([(2005) 7 SCC 791], SCC pp. 804-805, para 33) therefrom: (Kiran Singh case (supra), AIR p. 342, para 6) 6.... It is a fundamental principle well established that a decree passed by a court without jurisdiction is a nullity, and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon, even at the stage of execution and ev…

MAHAVIR SINGH,NEW DELHI vs. ITO, WARD-8(2), NEW DELHI

ITA 8602/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Jul 2024AY 2015-16

Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri R.R. Singhla, CAFor Respondent: Shri Anshul, Sr. DR

Section 10(38)Section 127Section 142(1)Section 143(2)Section 143(3)

…which are procedural in nature, would not have any application. Such, orders passed without jurisdiction would suffer lack of coram non judice and cannot be given effect to. This decision refers to Harshad Chiman Lai Modi Vs. DLF Universal Ltd. & Anr., (2005) 7 SCC 791, which classifies and draws jurisprudential difference amongst territorial or local jurisdiction; pecuniary jurisdiction; and jurisdiction over the subject matter. As far as territorial or pecuniary jurisdictions are concerned, objection should be taken at the earliest possible opportunity and /or before the settlement of issues and not at the subs…

SRI. ANNESH,UDUPI vs. INCOME-TAX OFFICER, WARD-1, CHIKMANGALUR

In the result, the appeal of the assessee is allowed

ITA 1179/BANG/2022[2012-13]Status: DisposedITAT Bangalore23 Feb 2023AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department

Section 124Section 127Section 144Section 147Section 234

…which are procedural in nature, would not have any application. Such orders passed without jurisdiction would suffer lack of coram non judice and cannot be given effect to. This decision refers to Harshad Chiman Lal Modi Vs. DLF Universal Ltd. & Anr., (2005) 7 SCC 791, which classifies and draws jurisprudential difference amongst - territorial or local jurisdiction; pecuniary jurisdiction; and jurisdiction over the subject matter. As far as territorial or pecuniary jurisdictions are concerned, objection should be taken at the earliest possible opportunity and /or before the settlement of issues and not at the su…

INCOME TAX OFFICER 8(3)(3), MUMBAI vs. M/S.VIBGYOR TEXOTECH PRIVATE LIMITED, MUMBAI

In the result, the appeal of the assessee is partly allowed, whereas appeal of the Revenue is allowed

ITA 1484/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Apr 2022AY 2009-10

Bench: Shri Amarjit Singh () & Shri Om Prakash Kant () Assessment Year: 2009-10 Income Tax Officer-8(3)(3), M/S Vibgyor Texotech Pvt. Ltd., Room No. 616, 6Th Floor, Aayakar 309, Navyug, T.J. Road, Sewree, Bhavan, M.K. Road, Vs. Mumbai-400015. Mumbai-400020. Pan No. Aaccv 0752 D Appellant Respondent Assessment Year: 2009-10 M/S Vibgyor Texotech Pvt. Ltd., The Asst. Commissioner Of 309, Navyug, T.J. Road, Sewree, Income Tax-8(3)(2), Mumbai-400015. Vs. Mumbai. Pan No. Aaccv 0752 D Appellant Respondent

For Appellant: Mr. Pavan Ved, ARFor Respondent: Mr. Achal Sharma, CIT-DR/

Section 10ASection 143(2)Section 143(3)Section 144Section 148Section 264ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI AMARJIT SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2009-10 Income Tax Officer-8(3)(3), M/s Vibgyor Texotech Pvt. Ltd., Room No. 616, 6th floor, Aayakar 309, Navyug, T.J. Road, Sewree, Bhavan, M.K. Road, Vs. Mumbai-400015. Mumbai-400020. PAN No. AACCV 0752 D Appellant Respondent Assessment Year: 2009-10 M/s Vibgyor Texotech Pvt. Ltd., The Asst. Commissioner of 309, Navyug, T.J. Road, Sewree, Income Tax-8(3)(2), Mumbai-400015. Vs. Mumbai. PAN No. AACCV 0752 D Appellant Respondent Assessee by : Mr. Pa…

M/S.VIBGYOR TEXOTECH PRIVATE LIMITED,MUMBAI vs. ACIT-8(3)(2), MUMBAI

In the result, the appeal of the assessee is partly allowed, whereas appeal of the Revenue is allowed

ITA 487/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Apr 2022AY 2009-10

For Appellant: Mr. Pavan Ved, ARFor Respondent: Mr. Achal Sharma, CIT-DR/

Section 10ASection 143(2)Section 143(3)Section 144Section 148Section 264ASection 40

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)- 1 vs. SAHARA INDIA FINANCIAL CORPORATION LTD.,

ITA/449/2017HC Delhi21 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…risdiction in which the assets of the defendants are present. Not only so, it is the settled principle that by consent, jurisdiction cannot be vested in a Court. Reference if any required may be made to Harshad Chiman Lal Modi Vs. DLF Universal Ltd. (2005) 7 SCC 791. 37. As far as the second of the aforesaid contentions is concerned, as aforesaid, the words used in Section 20 of the CPC are “where the defendant actually and voluntarily resides or carries on business or personally works for gain” and not the place where the defendant is permanent resident of or the place from where the passport of the def…

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

C.A. No.-003312-003312 - 2009Supreme Court06 May 2009

Section 133Section 133ASection 143(1)(a)Section 143(2)Section 80I

…decision of this Court in Kiran Singh v. Chaman Paswan, [AIR 1954 SC 340] was followed, stating: “26. The Court also relied upon the decision in Kiran Singh v. Chaman Pawan [AIR 1954 SC 340] and quoted (in Harshad Chiman Lal case {[(2005) 7 SCC 791], SCC pp. 804-805, para 33} therefrom: {Kiran Singh case (supra), AIR p.342, para6 ‘6. …It is a fundamental principle well established that a decree passed by a court without jurisdiction is a nullity, and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon, even at the stage of…