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

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.

34

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 127Section 143(3)Section 120Section 124Section 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 124section 6(3)section 4a

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

Raj Sheela Growth Fund (P) Ltd., New Delhi vs. ITO, Ward- 21(1), New Delhi

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

ITA 881/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Aug 2019AY 2015-16

Bench: Shri Amit Shukla & Shri L. P. Sahu

For Appellant: S/Shri Raj Kumar Gupta and SumitFor Respondent: Shri J.K. Mishra, CIT-D.R
Section 127Section 143(3)Section 224Section 56Section 56(2)(viia)Section 68

…sing Officer after the expiry of one month of issue of notice u/s.143(2)/142(1). In support, he strongly relied upon the judgment of Hon’ble Jurisdictional High Court in the case of Abhishek Jain vs. ITO, 94 Taxmann.com 355 (Delhi) and CIT vs. S.S. Ahluwalia, 46 Taxmann.com 169 (Delhi). 18. At the time of hearing, we directed the Ld. CIT-DR to ascertain, whether any order has been passed by the 19 I.T.A. No.881/DEL/2019 competent authority u/s.127 for transferring the case from Central Circle-20 to ITO, Ward-21(1). In response, the ld. CIT- DR had submitted a screen shot from the Department website which shows…

DCIT, New Delhi vs. M/S. Vishakha Technologies Pvt. Ltd., Kolkata

In the result appeals filed by revenue in both the cases stand allowed for statistical purposes

ITA 5212/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Feb 2019AY 2008-09

Bench: Smt. Beena A Pillai & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. JK Mishra, CIT, DR
Section 127Section 142Section 143(3)Section 148Section 263

…253, appeal against order u/s 127 does not lie before the CIT(A) and ITAT . 3. In this regard, the Revenue relies on the following decisions CIT v S S Ahluwalia [2014] 225 Taxman 131 (Delhi) Abhishek Jain v ITO [2018] 405 ITR 1 (Delhi) Kanji Mai & Sons v CIT 138 ITR 391 (Delhi) Hindustan Transport Co. V Inspecting Asst Commissioner of Income Tax 189 ITR 326( Allahabad)Rai Bahadur Seth Teomal v In the case of Abhishek Jain(supra) and S S Ahluwalia(supra),Court has examined various issues pertaining to jurisdiction in detail and the Revenue strongly relies on the said orders. Kind attention of the Honours is drawn…

DCIT, New Delhi vs. M/S. Pingal Sales Sales Pvt. Ltd., Kolkata

In the result appeals filed by revenue in both the cases stand allowed for statistical purposes

ITA 5211/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Feb 2019AY 2008-09

Bench: Smt. Beena A Pillai & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. JK Mishra, CIT, DR
Section 127Section 142Section 143(3)Section 148Section 263

…253, appeal against order u/s 127 does not lie before the CIT(A) and ITAT . 3. In this regard, the Revenue relies on the following decisions CIT v S S Ahluwalia [2014] 225 Taxman 131 (Delhi) Abhishek Jain v ITO [2018] 405 ITR 1 (Delhi) Kanji Mai & Sons v CIT 138 ITR 391 (Delhi) Hindustan Transport Co. V Inspecting Asst Commissioner of Income Tax 189 ITR 326( Allahabad)Rai Bahadur Seth Teomal v In the case of Abhishek Jain(supra) and S S Ahluwalia(supra),Court has examined various issues pertaining to jurisdiction in detail and the Revenue strongly relies on the said orders. Kind attention of the Honours is drawn…

Commissioner of Income Tax- Delhi vs. M/S Pasupati Nath Commr. P. Ltd

The appeals are allowed with costs of Rs

ITA/168/2002HC Delhi22 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…ave remanded the matter and not set aside the assessments. Reliance is placed on the decisions ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia [2014] 46 Taxmann.com 169 (Delhi); Kanji Mai & Sons v. CIT, [1982] 138 ITR 391 (Delhi) and Hindustan Transport Co. v. Inspecting Asstt. CIT [1991] 189 ITR 326 (All). 39. In Industrial Trust Ltd. v. CIT (supra), it was observed: "Ordinarily an assessee has to be assessed by the ITO within whose territorial jurisdiction he resides. But, it is open to the Central Board of Revenue to assign any particular class of asses…

Commissioner of Income Tax Del vs. M/S Swastik Commercial P. Ltd

The appeals are allowed with costs of Rs

ITA/165/2002HC Delhi22 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…ave remanded the matter and not set aside the assessments. Reliance is placed on the decisions ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia [2014] 46 Taxmann.com 169 (Delhi); Kanji Mai & Sons v. CIT, [1982] 138 ITR 391 (Delhi) and Hindustan Transport Co. v. Inspecting Asstt. CIT [1991] 189 ITR 326 (All). 39. In Industrial Trust Ltd. v. CIT (supra), it was observed: "Ordinarily an assessee has to be assessed by the ITO within whose territorial jurisdiction he resides. But, it is open to the Central Board of Revenue to assign any particular class of asses…

Commissioner of Income Tax Del vs. M/S Trishul Commercial P. Ltd

The appeals are allowed with costs of Rs

ITA/167/2002HC Delhi22 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…ave remanded the matter and not set aside the assessments. Reliance is placed on the decisions ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia [2014] 46 Taxmann.com 169 (Delhi); Kanji Mai & Sons v. CIT, [1982] 138 ITR 391 (Delhi) and Hindustan Transport Co. v. Inspecting Asstt. CIT [1991] 189 ITR 326 (All). 39. In Industrial Trust Ltd. v. CIT (supra), it was observed: "Ordinarily an assessee has to be assessed by the ITO within whose territorial jurisdiction he resides. But, it is open to the Central Board of Revenue to assign any particular class of asses…

Commissioner of Income Tax- Delhi vs. M/S Mansarover Commercial P. Ltd

The appeals are allowed with costs of Rs

ITA/162/2002HC Delhi22 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…ave remanded the matter and not set aside the assessments. Reliance is placed on the decisions ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia [2014] 46 Taxmann.com 169 (Delhi); Kanji Mai & Sons v. CIT, [1982] 138 ITR 391 (Delhi) and Hindustan Transport Co. v. Inspecting Asstt. CIT [1991] 189 ITR 326 (All). 39. In Industrial Trust Ltd. v. CIT (supra), it was observed: "Ordinarily an assessee has to be assessed by the ITO within whose territorial jurisdiction he resides. But, it is open to the Central Board of Revenue to assign any particular class of asses…

Commissioner of Income Tax Del vs. M/S Soverign Commercial P. Ltd

The appeals are allowed with costs of Rs

ITA/164/2002HC Delhi22 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…ave remanded the matter and not set aside the assessments. Reliance is placed on the decisions ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia [2014] 46 Taxmann.com 169 (Delhi); Kanji Mai & Sons v. CIT, [1982] 138 ITR 391 (Delhi) and Hindustan Transport Co. v. Inspecting Asstt. CIT [1991] 189 ITR 326 (All). 39. In Industrial Trust Ltd. v. CIT (supra), it was observed: "Ordinarily an assessee has to be assessed by the ITO within whose territorial jurisdiction he resides. But, it is open to the Central Board of Revenue to assign any particular class of asses…

Commissioner of Income Tax Del vs. M/S Soverign Commercial P. Ltd

The appeals are allowed with costs of Rs

ITA - 164 / 2002HC Delhi22 Feb 2016
Section 260A

…matter and not set aside the assessments. Reliance is placed on the decisions 2016:DHC:1449-DB ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia [2014] 46 Taxmann.com 169 (Delhi); Kanji Mai & Sons v. CIT, [1982] 138 ITR 391 (Delhi) and Hindustan Transport Co. v. Inspecting Asstt. CIT [1991] 189 ITR 326 (All). 39. In Industrial Trust Ltd. v. CIT (supra), it was observed: "Ordinarily an assessee has to be assessed by the ITO within whose territorial jurisdiction he resides. But, it is open to the Central Board of Revenue to assign any particular class of asses…

Commissioner of Income Tax Del vs. M/S Swastik Commercial P. Ltd

The appeals are allowed with costs of Rs

ITA - 165 / 2002HC Delhi22 Feb 2016
Section 260A

…matter and not set aside the assessments. Reliance is placed on the decisions 2016:DHC:1449-DB ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia [2014] 46 Taxmann.com 169 (Delhi); Kanji Mai & Sons v. CIT, [1982] 138 ITR 391 (Delhi) and Hindustan Transport Co. v. Inspecting Asstt. CIT [1991] 189 ITR 326 (All). 39. In Industrial Trust Ltd. v. CIT (supra), it was observed: "Ordinarily an assessee has to be assessed by the ITO within whose territorial jurisdiction he resides. But, it is open to the Central Board of Revenue to assign any particular class of asses…

Commissioner of Income Tax Del vs. M/S Trishul Commercial P. Ltd

The appeals are allowed with costs of Rs

ITA - 167 / 2002HC Delhi22 Feb 2016
Section 260A

…matter and not set aside the assessments. Reliance is placed on the decisions 2016:DHC:1449-DB ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia [2014] 46 Taxmann.com 169 (Delhi); Kanji Mai & Sons v. CIT, [1982] 138 ITR 391 (Delhi) and Hindustan Transport Co. v. Inspecting Asstt. CIT [1991] 189 ITR 326 (All). 39. In Industrial Trust Ltd. v. CIT (supra), it was observed: "Ordinarily an assessee has to be assessed by the ITO within whose territorial jurisdiction he resides. But, it is open to the Central Board of Revenue to assign any particular class of asses…

Commissioner of Income Tax- Delhi vs. M/S Pasupati Nath Commr. P. Ltd

The appeals are allowed with costs of Rs

ITA - 168 / 2002HC Delhi22 Feb 2016
Section 260A

…matter and not set aside the assessments. Reliance is placed on the decisions 2016:DHC:1449-DB ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia [2014] 46 Taxmann.com 169 (Delhi); Kanji Mai & Sons v. CIT, [1982] 138 ITR 391 (Delhi) and Hindustan Transport Co. v. Inspecting Asstt. CIT [1991] 189 ITR 326 (All). 39. In Industrial Trust Ltd. v. CIT (supra), it was observed: "Ordinarily an assessee has to be assessed by the ITO within whose territorial jurisdiction he resides. But, it is open to the Central Board of Revenue to assign any particular class of asses…

Commssioner of Income Tax Delhi-Xvi vs. S.S. Ahluwalia

ITA - 255 / 2002HC Delhi14 Mar 2014
Section 142(1)Section 143(1)Section 143(2)Section 148

…ding 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 2014:DHC:1423-DB ITA 255/…

Commissioner of Wealth Tax vs. S.S. Ahluwalia

ITA/255/2002HC Delhi14 Mar 2014
Section 142(1)Section 143(1)Section 143(2)Section 148

…ding 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 2014:DHC:1423-DB ITA 255/…