Which sections of the Income Tax Act does ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia come up under?

It is most often cited in judgments turning on Section 127, Section 143(3), Section 120, Section 124, Section 124(3), Section 143(2).

ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia

Q: How many judgments cite ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia?

34 judgments on BharatTax cite ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia (138 ITR 391), spanning 2014 to 2026.

138 ITR 391High Court1982#3516 most cited

What is ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia authority for?

An appellate tribunal ought to remand a matter rather than set aside assessments entirely when jurisdiction is in question.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2014 to 2026.

Also referred to as

CIT v. SS Ahluwalia · 138 ITR 391 · 46 Taxmann.com 169 · assessment procedure · jurisdiction · ITAT · remand · set aside assessment · section 127 · section 143(3)

Also reported as

46 Taxmann.com 169

Sections most often in play

Section 127 Section 143(3)Section 120 Section 124 Section 124(3)Section 143(2)Section 120(4)(b)Section 142(1)

Issues it is cited on

section 124(1)section 6(3)(ii)section 2(7a)section 271(1)(a)section 120(1)section 124(3)(a)section 120(4)(b)section 127(1)section 124(3)section 124 section 6(3)section 4a

Judgments citing ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia

Kunshan Q Tech Microelectronics (India) Pvt. Ltd., Uttar Pradesh vs. DCIT, Central Circle-30, Delhi

ITA 5356/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jan 2026AY 2021-22

Section 132Section 143(3)Section 144CSection 144C(5)Section 148Section 153

…ORDER PER C.N. PRASAD, JM: This appeal is filed by the assessee against final assessment order dated 29.10.2024 for the A.Y.2021-22 passed u/s.143(3) r.w.s. 144C (13) in pursuance to the directions of the DRP dated 13.09.2024 passed u/s.144C(5) of the IT Act. The assessee in its appeal raised the following grounds :- “1. That on the facts, law and in the circumstances of the case, the orders passed by the Assessing Officer (AO) [Draft Assessment Order and Final Assessment Order), Transfer Pricing Officer (TPO) as well as the Dispute Resolution Panel (DRP) are bad in law, violative of principles of natural justice…

Dnh Spinners Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 1(2), Mumbai

In the result, the appeal being infructuous is dismissed

ITA 2624/MUM/2025[2008-09]Status: DisposedITAT Mumbai24 Jun 2025AY 2008-09

Bench: Shri Pawan Singh & Shri Prabhash Shankar

For Appellant: Shri Rushabh Mehta, CAFor Respondent: Shri Annavaram Kosuri, (Sr. AR)

Section 124(3)Section 143(3)Section 144Section 170(2)Section 80I

…notwithstanding the challenge within stipulated time, it could be corrected by way of writ jurisdiction. The position is no different under the Act i.e. Income Tax Act 1961, as was elucidated by a Division Bench of this Court in Kanji Mal & Sons v. CIT [1982] 138 ITR 391/[1983] 12 Taxman 34 (Delhi), wherein reference to said two decisions was made and it was observed that if the assessee fails to raise objection before the Income Tax Officer within the time, he will be shut out from raising the question altogether. Further, if the issue was raised and decided by the Commissioner, the decision would be final and c…

Hemkunt Foundations, Gurugram vs. Principal Commissioner of Income Tax, (Central) -1, Delhi

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

ITA 631/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jun 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year: 2021-22 & Stay Application No.329Del/2024 ( In Ita No. 631/Del/2024 ) Assessment Year: 2021-22 Hemkunt Foundations, Vs. Principal Commissioner Plot No.809, Second Floor, Income Tax, Rd 42, Sector 42, Central-1, Gurugram, Haryana New Delhi Pin: 122 002 Pan No. Aaath8443C (Appellant) (Respondent)

For Appellant: S/Shri Salil Kapoor, SumitFor Respondent: Shri Sunil Agarwal, Special Counsel and Shivansh Pandya, Jr. Standing

Section 12ASection 133ASection 143(2)Section 80G

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2021-22 AND Stay Application No.329Del/2024 ( In ITA No. 631/DEL/2024 ) Assessment Year: 2021-22 Hemkunt Foundations, Vs. Principal Commissioner Plot No.809, Second Floor, Income Tax, RD 42, Sector 42, Central-1, Gurugram, Haryana New Delhi PIN: 122 002 PAN No. AAATH8443C (Appellant) (Respondent) Assessee by: S/Shri Salil Kapoor, Sumit Lalchandani, Shivam Yadav, Ms. Ananya Kapoor, Tarun Chanana, Utkarsa Kumar Gupta, Advocates Department by: Shri Sunil Aga…

Tirupati Jewels, Kailash Colonny New Delhi vs. ITO Ward 30(6), Delhi

In the result, the appeal of the assessee is allowed

ITA 1853/DEL/2024[2017-18]Status: DisposedITAT Delhi01 Oct 2024AY 2017-18

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2017-18 Tirupati Jewels Vs Ito Tirupati Jewels K-12, Kailash Ward- 30 (6) Colony New Delhi-110048, Delhi New Delhi Pan No.Aajft4161A (Appellant) (Respondent)

Section 115BSection 143Section 143(2)Section 143(3)Section 271ASection 69A

…ing officer exercises jurisdiction. However, notwithstanding Section 124(5), the Act does not postulate multiple assessments by different assessing officers, or assessment of part or portion of an income (see Kanji mal & Sons v. CIT [1983] 12 Taxman 34/[1982] 138 ITR 391 (Delhi)]. Thus, it is necessary that the Assessing Officers having concurrent jurisdiction ensure that only one of them proceeds and adjudicate. This is the purport and objective behind sub-section (2) to Section 124 of the Act. 23. In view of the above discussion, objections as to the jurisdiction of assessing officer in the present case cannot…

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)

…rcises jurisdiction. However, notwithstanding Section 124(5), the Act does not postulate multiple assessments by different assessing officers, or assessment of part or portion of an income [see Kanjimal & Sons Vs. Commissioner of Income Tax, New Delhi, (1982) 138 ITR 391 (Del)]. Thus, it is necessary that the Assessing Officers having concurrent jurisdiction ensure that only one of them proceeds and adjudicate. This is the purport and objective behind sub-section (2) to Section 124 of the Act- 21. Contention of the petitioner that the transfer by Income-Tax Officer, Ward-1 (1), Noida to Income- Tax Officer, Ward-…

Raj Sheela Growth Fund (P) Ltd vs. Income Tax Officer, Ward - 21(1), Delhi

ITA/124/2020HC Delhi08 May 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

Section 127Section 143(2)Section 144ASection 56(2)(viia)

…ich the Assessing Officer exercises jurisdiction. However, notwithstanding section 124(5), the Act does not postulate multiple assessments by different Assessing Officers, or assessment of part or portion of an income (see Kanji Mal and Sons v. CIT (1982) 138 ITR 391 (Delhi)). Thus, the Assessing Officers having concurrent jurisdiction must ensure that only one of them proceeds and adjudicates. This is the purport and objective behind sub-section (2) of section 124 of the Act.‖ [Emphasis supplied] 22. Therefore, in light of the legislative mandate enshrined under Sections 120, 124 and 127 of the Act…

Addl CIT R G 7(1), Mumbai vs. Novartis India Ltd ( Formerly Known As Hindustan Ciba Giegy Ltd. ), Mumbai

ITA 6772/MUM/2010[2002-03]Status: DisposedITAT Mumbai20 Mar 2024AY 2002-03

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

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

Shiva Ranjani Vejja, Hyderabad vs. Income Tax Officer, Ward-12(2), Hyderabad

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

ITA 267/HYD/2020[2013-14]Status: DisposedITAT Hyderabad19 Jan 2024AY 2013-14

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Ms. Sheetal Sarin, Sr. AR

Section 144Section 147Section 148Section 2Section 69A

…sing officer exercises jurisdiction. However, notwithstanding Section 124(5), the Act does not postulate multiple assessments by different assessing officers, or assessment of part or portion of an income [see Kanji mal & Sons v. CIT [1983112 Taxman 34/119821 138 ITR 391 (Delhi)J. Thus, it is necessary that the Assessing Officers having concurrent jurisdiction ensure that only one of them proceeds and adjudicate. This is the purport and objective behind sub- section (2) to Section 124 of the Act." The facts of the case being similar, the assessee is precluded from raising any objection with regard to jurisdiction…

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

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE 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, S…

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

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

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

Orient Craft Limited, Gurgaon vs. DCIT Central Circle 2, Gurgaon

ITA 1097/DEL/2023[2017-18]Status: DisposedITAT Delhi31 Oct 2023AY 2017-18

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

Section 143(1)Section 143(3)Section 154Section 36(1)(va)

…rits. 12. Because the learned CIT(A) has erred in disposing the appeal by ignoring the settled law that the act does not postulate multiple assessments by different assessing officers or assessment or part or portion of an income.(Kanjimal & Sons v CIT [1982] 138 ITR 391 (Del)). 13. That the appellant craves, leave to add, alter, amend or .vary and or withdraw any or all of the aforesaid grounds of Appeal or at time of hearing of the above appeal.” 9. Heard and perused the record. The grounds indicate composite controversy as to if intimation u/s 143(1) of the Act got merged with assessment order u/s 143(3) of th…

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

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर 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 Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 1…

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

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर 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 Assessee by : Shri Nikhilesh Begani, CA Revenue by : Shri V.K Singh, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 25.04.2023 घोषणा क" तार"ख / Date of Pronouncement : 18.07.2023…

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

…ithstanding the challenge within stipulated time, it could be corrected by way of writ jurisdiction. The position is no different under the Act i.e. Income Tax Act 1961, as was elucidated by a Division Bench of this Court in Kanji Mal & Sons vs. C.I.T. (1982) 138 ITR 391 (Del), wherein reference to said two decisions was made and it was observed that if the assessee fails to raise objection before the Income Tax Officer within the time, he will be shut out from raising the question altogether. Further, if the issue was raised and decided by the Commissioner, the decision would be final and cannot be questioned in…

Neeta Goswami, Hyderabad vs. Income Tax Officer, Ward-12(3), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 1584/HYD/2019[2016-17]Status: DisposedITAT Hyderabad17 Oct 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri B. Shanti Kumar, ARFor Respondent: Shri A.P.Babu, DR

Section 54

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 1584/Hyd/2019 (निर्धारण वर्ा / Assessment Year: 2016-17) Smt. Neeta Goswami, Vs. Income Tax Officer, Hyderabad Ward-12(3), [PAN No. ASIPG4817D] Hyderabad अपीलधर्थी / Appellant प्रत् यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri B. Shanti Kumar, AR रधजस् व द्वधरध/Revenue by: Shri A.P.Babu, DR सुिवधई की तधरीख/Date of hearing: 29/09/2022 घोर्णध की तधरीख/Pronouncement on: 17/10/2022 आदेश / OR…

M/S. Ekalavya Career Academy Trust, Sundergarh vs. ITO, Ward-2, Rourkela

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 176/CTK/2016[2010-11]Status: DisposedITAT Cuttack31 May 2022AY 2010-11

Bench: Shri George Mathan & Shri Arun Khodpiam/S Ekalavya Career Academy Trust, Unitech House, Udit Nagar, Rourkela-769012 Sundargarh, Odisha Pan No.Aaate 3283 F ………………Assessee Versus Ito, Ward-2, Rourkela ………………..Revenue Shri Sidharth Ray/Binod Agarwal, Ars For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 31/05/2022 Date Of Pronouncement : 31/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, In I.T.Appeal No.121/2012-13, Dated 29.02.2016 For The Assessment Year 2010-2011. 2. The Assessee Has Raised A Legal Ground Which Reads As Under :- “A) For That The Transfer Of The Case For The Period 2010-11 By The Jcit To The File Of The Income Tax Officer, Ward-2, Rourkela Vide Memo No.Ito/W-2/Rkl/Scrutiny/A.Y 2010-11 Dt.11Th October 2012, Is Without Jurisdiction As The Jcit Has No Power U/S 127 Of The It Act, Who Transferred The Case, Therefore The Order Of Assessment As Well As The Order Of Cit(A) Are Void Ab Initio & The Demand Raised In The Assessment Order Is Liable To Be Annulled.” 3. As The Above Ground Is Legal In Nature, Which Goes To The Root Of The Matter, Therefore, The Said Ground Was Heard First.

Section 120Section 124(3)Section 127Section 142(1)Section 143(2)Section 144

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER M/s Ekalavya Career Academy Trust, Unitech House, Udit Nagar, Rourkela-769012 Sundargarh, Odisha PAN No.AAATE 3283 F ………………Assessee Versus ITO, Ward-2, Rourkela ………………..Revenue Shri Sidharth Ray/Binod Agarwal, ARs for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 31/05/2022 Date of Pronouncement : 31/05/2022 आदेश / O R D E R Per Bench :…

Jindal Steel & Power Ltd., Hisar vs. JCIT, Hisar

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

ITA 619/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Sept 2021AY 2010-11

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. Surenderpal, CIT DR

Section 143(3)Section 144CSection 144C(13)Section 254Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 619/Del/2015 : Asstt. Year : 2010-11 Jindal Steel & Power Ltd., Vs JCIT, Delhi Road, Hisar Range, Hisar Hisar (APPELLANT) (RESPONDENT) PAN No. AAACJ7097D Assessee by : Sh. Salil Kapoor, Adv. Revenue by : Sh. Surenderpal, CIT DR Date of Hearing: 06.09.2021 Date of Pronouncement: 17.09.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated 08.01.2015 passed…

ACIT, New Delhi vs. M/S. Uv Realtors Pvt. Ltd., New Delhi

In the result, the Revenue’s appeal is dismissed and the Cross Objection of the assessee is allowed

ITA 6033/DEL/2016[2012-13]Status: DisposedITAT Delhi17 May 2021AY 2012-13

Bench: Shri G. S. Pannu & Shri Amit Shukla

For Appellant: Shri S.S. Rana CIT-DRFor Respondent: Shri D.C. Agarwal. Adv

Section 143(2)Section 144Section 24

…is bad in law. In support of his contention, he relied upon the following judgment. i. Sekhar Kumar Goenka vs. ACIT, (2014) 47 taxmann.com 236 (Cuttack-Trib). ii. Joginder Singh v. CIT, (1981) 6 Taxman 245 (Punj. & Har.) iii. Kunji Mal & Sons v. CIT (1982) 138 ITR 391 (Delhi) iv. Abhishek Jain v. ITO (2018) 94 taxmann.com 355 (Delhi). 12. On the other hand, ld. CIT-DR submitted that, firstly, as per the PAN history of the assessee, PAN of the assessee was with Ward-10(2), Kolkata upto 01.07.2016. Since PAN of the assessee was in Kolkata, any e-return of income filed by the assessee and would automatically be…

Naveen Jain, Gurgaon vs. DCIT, Gurgaon

Appeal is disposed off with aforesaid directions

ITA 393/DEL/2017[2012-13]Status: DisposedITAT Delhi25 Mar 2021AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Rajesh Jain, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR

Section 120Section 124Section 124(3)Section 142(1)Section 143(2)

…ITA No.-393/Del/2017. Naveen Jain. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘E’: NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 393/Del/2017 (Assessment Year: 2012-13) Naveen Jain, DCIT, Arjun Marg, DLF, Phase-1, Vs. Circle-3, Gurgaon. Gurgaon. APPELLANT RESPONDENT PAN No: AEVPJ3841D Assessee By : Shri Rajesh Jain, CA Revenue By : Ms. Rakhi Vimal, Sr. DR Per Anadee Nath Misshra, AM (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-1, Gurgaon, […

ITO, Ward-10(1), Kolkata vs. M/S Anamika Dealcom Private Limited, Kolkata

ITA 2179/KOL/2016[2012-13]Status: DisposedITAT Kolkata22 Oct 2020AY 2012-13

Bench: Hon’Bleshri J. Sudhakar Reddy, Am & Hon’Bleshri S.S. Godara, Jm] A.Y 2012-13 Income Tax Officer Vs. Anamika Dealcom Pvt.Ltd Ward 10(1), Ad-76, Salt Lake City, Sector P-7, Chowringhee Square, 3Rd Kolkata-64 Floor, Kolkata-69 Pan No. Aaica 4631 Q (अपीलाथ" /Appellant) (""यथ" /Respondent) C.O No. 34/Kol/2019 [A/O Ita No. 2179/Kol/2016] Anamika Dealcom Pvt.Ltd Vs. Income Tax Officer Ad-76, Salt Lake City Ward-10(1), P-7, Chowringhee Square Sector, Kolkatka-64 Kolkata-69 ("तया"ेपक/Cross-Objector) (""यथ" /Respondent) आवेदक क" ओर से/By Assessee : Shri Somnath Ghosh, Advocate, राज"व क" ओर से/By Respondent : Smt.Ranu Biswas, Addl. Cit-Dr

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Smt.Ranu Biswas, Addl. CIT-DR

Section 120Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’bleShri J. Sudhakar Reddy, AM and Hon’bleShri S.S. Godara, JM] A.Y 2012-13 Income Tax Officer Vs. Anamika Dealcom Pvt.Ltd Ward 10(1), AD-76, Salt Lake City, Sector P-7, Chowringhee Square, 3rd Kolkata-64 Floor, Kolkata-69 PAN No. AAICA 4631 Q (अपीलाथ" /Appellant) (""यथ" /Respondent) C.O No. 34/Kol/2019 [a/o ITA No. 2179/Kol/2016] Anamika Dealcom Pvt.Ltd Vs. Income Tax Officer AD-76, Salt Lake City Ward-10(1), P-7, Chowringhee Square Sector, Kolkatka-64 Kolkata-69 ("तया"ेपक/Cross-objector) (""यथ" /Respondent) आवेदक क" ओर से/By Assessee : Shr…