Harvinder Singh Jaggi v. Asstt. CIT

157 ITD 869Income Tax Appellate Tribunal2016#8805 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Judgments citing Harvinder Singh Jaggi v. Asstt. CIT

DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR

ITA 58/RPR/2024[2011-12]Status: DisposedITAT Raipur30 Jan 2025AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: Shri Sunil Kumar Agrawal & Vimal KumarFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(2)Section 144Section 250Section 271(1)(b)Section 68Section 801B(10)

…tion to the Addl. CIT over the cases of the Income Tax Officers was available, the assessment so framed being without jurisdiction was void-ab- initio. Also, a similar view had been taken by the ITAT, Delhi in the case of Harvinder Singh Jaggi Vs. ACIT (2016) 157 ITD 869. We may herein observe that the ITAT, 'K' Bench, Mumbai in the case of The Indian Hotels Company Ltd. Vs. Addl. CIT/Dy.CIT (OSD), Range-2(2), ITA No. 8570/Mum/2011, ITA No.565/Mum/2013, ITA No.2049/Mum/2014 and ITA No.1910/Mum/2014, dated 21.05.2021, had observed, that as the Addl. CIT, Range-2(2), Mumbai had failed 46 Dolphin Promoters and Buil…

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

…-12 appellant by such Additional Commissioner of Income-tax, Range-20, New Delhi is liable to be quashed." (3.9) Similar view has been taken recently in another judgment by the Delhi bench of the ITAT in the case of Harvinder Singh Jaggi v. Asstt. CIT (2016) 157 ITD 869 (Del.Trib). Relevant part of observations of the Bench is reproduced below:- "Para 9.2..... As regard the contention of the assessee that no order under section 127 was passed by the Commissioner of Income-tax the revenue has submitted that the Ad.dl. Commissioner of Income Tax was provided concurrent jurisdiction over the cases through the orde…

ADDL CIT 2(3), MUMBAI vs. TATA SONS LTD, MUMBAI

Appeal is partly allowed and the Revenue’s appeal is dismissed

ITA 4893/MUM/2012[2006-07]Status: DisposedITAT Mumbai03 Feb 2020AY 2006-07

Bench: Shri Mahavir Singh & Shri Rajesh Kumar

For Appellant: Ms. Aarti Vissanji, ARFor Respondent: Shri R. Manjunatha Swamy, CIT-DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)

…onal Commissioner to make an assessment, he cannot assume for himself such an authority so as to pass an assessment order. 6. Similar view has-been taken recently in another judgment by the Delhi bench of the ITAT in the case of Harvinder Singh Jaggi Vs. ACIT 157 ITD 869 (Delhi). Relevant part of observations of the Bench is reproduced below:- .........As regard the contention of the assessee that no order under section 127 was passed by the Commissioner of Income- tax, the revenue has submitted that the Addl. Commissioner of Income Tax was provided concurrent jurisdiction over the cases through the order of the…

TATA SONS LTD.,MUMBAI vs. ADDL.C.I.T. 2(3), MUMBAI

Appeal is partly allowed and the Revenue’s appeal is dismissed

ITA 4543/MUM/2012[2006-07]Status: DisposedITAT Mumbai03 Feb 2020AY 2006-07

Bench: Shri Mahavir Singh & Shri Rajesh Kumar

For Appellant: Ms. Aarti Vissanji, ARFor Respondent: Shri R. Manjunatha Swamy, CIT-DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)

…onal Commissioner to make an assessment, he cannot assume for himself such an authority so as to pass an assessment order. 6. Similar view has-been taken recently in another judgment by the Delhi bench of the ITAT in the case of Harvinder Singh Jaggi Vs. ACIT 157 ITD 869 (Delhi). Relevant part of observations of the Bench is reproduced below:- .........As regard the contention of the assessee that no order under section 127 was passed by the Commissioner of Income- tax, the revenue has submitted that the Addl. Commissioner of Income Tax was provided concurrent jurisdiction over the cases through the order of the…

ADDL CIT 2(3), MUMBAI vs. TATA SONS LTD, MUMBAI

In the result, the appeal filed by the assessee is allowed and appeal

ITA 5572/MUM/2012[2005-06]Status: DisposedITAT Mumbai24 Jul 2019AY 2005-06

Bench: Shri Pawan Singh, Jm & Shri G. Manjunatha, Am Tata Sons Limited Vs. Addl.Cit-2(3) Bombay House Room No.556 Homi Mody Street Aaykar Bhawan Mumbai-400 001 M.K.Road Mumbai-400 020 Pan/Gir No.Aaact4060A Appellant) .. Respondent) & Addl.Cit-2(3) Vs. Tata Sons Limited Room No.552, 5Th Floor Bombay House Aaykar Bhawan Homi Mody Street M.K.Road Mumbai-400 001 Mumbai-400 020 Pan/Gir No.Aaact4060A Appellant) .. Respondent) Assessee By Aarti Vissanji Revenue By R.Manjunatha Swamy

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI G. MANJUNATHA, AM Tata Sons Limited Vs. Addl.CIT-2(3) Bombay House Room No.556 Homi Mody Street Aaykar Bhawan Mumbai-400 001 M.K.Road Mumbai-400 020 PAN/GIR No.AAACT4060A Appellant) .. Respondent) & Addl.CIT-2(3) Vs. Tata Sons Limited Room No.552, 5th Floor Bombay House Aaykar Bhawan Homi Mody Street M.K.Road Mumbai-400 001 Mumbai-400 020 PAN/GIR No.AAACT4060A Appellant) .. Respondent) Assessee by Aarti Vissanji Revenue by R.Manjunatha Swamy Date of Hearing 09/07/2019 Date of Pronouncement 24 /07/2019 आदेश / O R D E R…

TATA SONS LTD,MUMBAI vs. ADDL CIT 2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed and appeal

ITA 5090/MUM/2012[2005-06]Status: DisposedITAT Mumbai24 Jul 2019AY 2005-06

Bench: Shri Pawan Singh, Jm & Shri G. Manjunatha, Am Tata Sons Limited Vs. Addl.Cit-2(3) Bombay House Room No.556 Homi Mody Street Aaykar Bhawan Mumbai-400 001 M.K.Road Mumbai-400 020 Pan/Gir No.Aaact4060A Appellant) .. Respondent) & Addl.Cit-2(3) Vs. Tata Sons Limited Room No.552, 5Th Floor Bombay House Aaykar Bhawan Homi Mody Street M.K.Road Mumbai-400 001 Mumbai-400 020 Pan/Gir No.Aaact4060A Appellant) .. Respondent) Assessee By Aarti Vissanji Revenue By R.Manjunatha Swamy

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI G. MANJUNATHA, AM Tata Sons Limited Vs. Addl.CIT-2(3) Bombay House Room No.556 Homi Mody Street Aaykar Bhawan Mumbai-400 001 M.K.Road Mumbai-400 020 PAN/GIR No.AAACT4060A Appellant) .. Respondent) & Addl.CIT-2(3) Vs. Tata Sons Limited Room No.552, 5th Floor Bombay House Aaykar Bhawan Homi Mody Street M.K.Road Mumbai-400 001 Mumbai-400 020 PAN/GIR No.AAACT4060A Appellant) .. Respondent) Assessee by Aarti Vissanji Revenue by R.Manjunatha Swamy Date of Hearing 09/07/2019 Date of Pronouncement 24 /07/2019 आदेश / O R D E R…

SHRI ASHISH B SANGHVI,MUMBAI vs. ITO 33(1)-1, MUMBAI

In the result, the appeal of assessee is allowed

ITA 329/MUM/2019[2015-16]Status: DisposedITAT Mumbai21 May 2019AY 2015-16

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 329/Mum/2019 (Inaqa-Arna Baya- / Assessment Year 2015-16) Shri Ashish B. Sanghvi The Income Tax Officer, B-39, C-1, Mahavir Nagar, Ward 33(1)-1, Shankar Lane, Kandivali The Pratykshkar Bhavan, Vs. (West) 705, C-12, Bkc, Bandra Mumbai-400 067 (E), Mumbai-400 051 .. (Apilaaqai- / Appellant) (P`%Yaqaai- / Respondent) स्थायी लेखा सं./Pan No. Avkps0725R अपीलाथी की ओर से / Appellant By : Shri Ashwin Chhag, Ar प्रत्यथी की ओर से / Respondent By : Shri Satischandra Rajore, Dr सुनवाई की तारीख / Date Of Hearing: 13-05-2019 घोषणा की तारीख / Date Of Pronouncement : 21-05-2019 Aadosa / O R D E R

For Appellant: Shri Ashwin Chhag, ARFor Respondent: Shri Satischandra Rajore, DR
Section 124(3)(a)Section 142(1)Section 143(2)Section 143(3)Section 147Section 292B

…to make an assessment, he cannot assume for himself such an authority so as to pass an assessment order. 3.36. Similar view has been taken recently in another judgment by the Delhi bench of the IT AT in the case of Harvinder Singh Jaggi v. Asstt. CIT [2016] 157 ITD 869/67 taxmann.com 109. Relevant part of observations of the Bench is reproduced below:— .......As regard the contention of the assessee that no order under section 127 was passed by the Commissioner of Income-tax, the 6 revenue has submitted that the Addl. Commissioner of Income Tax was provided concurrent jurisdiction over the cases through the or…

M/S. TATA SONS LTD,MUMBAI vs. THE ACIT CIR2(3), MUMBAI

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

ITA 3745/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

…, 46 Tata Sons Limited he cannot assume for himself such an authority so as to pass an assessment order. 3.36. Similar view has been taken recently in another judgment by the Delhi bench of the IT AT in the case of Harvinder Singh Jaggi v. Asstt. CIT [2016] 157 ITD 869/67 taxmann.com 109. Relevant part of observations of the Bench is reproduced below:— ".......As regard the contention of the assessee that no order under section 127 was passed by the Commissioner of Income-tax, the revenue has submitted that the Addl. Commissioner of Income Tax was provided concurrent jurisdiction over the cases through the orde…

THE ACIT 2(3), MUMBAI vs. M/S. TATA SONS LTD, MUMBAI

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

ITA 3658/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

…, 46 Tata Sons Limited he cannot assume for himself such an authority so as to pass an assessment order. 3.36. Similar view has been taken recently in another judgment by the Delhi bench of the IT AT in the case of Harvinder Singh Jaggi v. Asstt. CIT [2016] 157 ITD 869/67 taxmann.com 109. Relevant part of observations of the Bench is reproduced below:— ".......As regard the contention of the assessee that no order under section 127 was passed by the Commissioner of Income-tax, the revenue has submitted that the Addl. Commissioner of Income Tax was provided concurrent jurisdiction over the cases through the orde…

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

…, 46 Tata Sons Limited he cannot assume for himself such an authority so as to pass an assessment order. 3.36. Similar view has been taken recently in another judgment by the Delhi bench of the IT AT in the case of Harvinder Singh Jaggi v. Asstt. CIT [2016] 157 ITD 869/67 taxmann.com 109. Relevant part of observations of the Bench is reproduced below:— ".......As regard the contention of the assessee that no order under section 127 was passed by the Commissioner of Income-tax, the revenue has submitted that the Addl. Commissioner of Income Tax was provided concurrent jurisdiction over the cases through the orde…

DCIT 2(3), MUMBAI vs. M/S. TATA SONS LTD., MUMBAI

In the result, the appeal of the Assessee is partly allowed

ITA 4542/MUM/2005[2001-2002]Status: DisposedITAT Mumbai31 Oct 2016AY 2001-2002

Bench: Shri Sanjay Garg & Shri Ashwani Tanejaassessment Year: 2001-02 Tata Sons Ltd. Acit Cir. 2(3) Bombay House, 24, Homi Aayakar Bhavan, Roon बनाम/ Mody Street No.555 M.K. Rd. Vs. Mumbai-400001 Mumbai-400020 (Appellant) (Revenue) P.A. No. Aaact4060A Assessment Year: 2001-02

Section 143(3)Section 14A

…l Commissioner to make an assessment, he cannot assume for himself such an authority so as to pass an assessment order. 3.36. Similar view has been taken recently in another judgment by the Delhi bench of the ITAT in the case of Harvinder Singh Jaggi Vs. ACIT 157 ITD 869 (Delhi). Relevant part of observations of the Bench is reproduced below:- “…….As regard the contention of the assessee that no order under section 127 was passed by the Commissioner of Income-tax, the revenue has submitted that the Addl. Commissioner of Income Tax was provided concurrent jurisdiction over the cases through the order of the Commis…

M/S. TATA SONS LTD.,MUMBAI vs. ACIT CIR 2(3), MUMBAI

In the result, the appeal of the Assessee is partly allowed

ITA 4497/MUM/2005[2001-2002]Status: DisposedITAT Mumbai31 Oct 2016AY 2001-2002

Bench: Shri Sanjay Garg & Shri Ashwani Tanejaassessment Year: 2001-02 Tata Sons Ltd. Acit Cir. 2(3) Bombay House, 24, Homi Aayakar Bhavan, Roon बनाम/ Mody Street No.555 M.K. Rd. Vs. Mumbai-400001 Mumbai-400020 (Appellant) (Revenue) P.A. No. Aaact4060A Assessment Year: 2001-02

Section 143(3)Section 14A

…l Commissioner to make an assessment, he cannot assume for himself such an authority so as to pass an assessment order. 3.36. Similar view has been taken recently in another judgment by the Delhi bench of the ITAT in the case of Harvinder Singh Jaggi Vs. ACIT 157 ITD 869 (Delhi). Relevant part of observations of the Bench is reproduced below:- “…….As regard the contention of the assessee that no order under section 127 was passed by the Commissioner of Income-tax, the revenue has submitted that the Addl. Commissioner of Income Tax was provided concurrent jurisdiction over the cases through the order of the Commis…

Harvinder Singh Jaggi v. Asstt. CIT (157 ITD 869) — Cited in 12 Judgments | BharatTax