Jaswinder Kaur Koover v. CIT

ASHOK VIJAYKUMAR KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

…The proceedings u/s 127 are independent of the assessment proceedings, in the event an assessee is aggrieved by an order u/s 127, necessary remedy lies elsewhere as held by the Hon’ble Punjab & Haryana High Court in the case of Jaswinder Kaur Koover vs. CIT, 295 ITR 80. 8. It is trite law that an assessee is barred from raising contention that no opportunity was given to the assessee while transferring the the Assessing Officer to whom the case has been transferred. The assessee cannot be allowed latter to challenge the jurisdiction of the Assessing Officer as held by the Hon’ble Supreme Court in the case of Pan…

ASHOK VIJAYKUMAR KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

…The proceedings u/s 127 are independent of the assessment proceedings, in the event an assessee is aggrieved by an order u/s 127, necessary remedy lies elsewhere as held by the Hon’ble Punjab & Haryana High Court in the case of Jaswinder Kaur Koover vs. CIT, 295 ITR 80. 8. It is trite law that an assessee is barred from raising contention that no opportunity was given to the assessee while transferring the the Assessing Officer to whom the case has been transferred. The assessee cannot be allowed latter to challenge the jurisdiction of the Assessing Officer as held by the Hon’ble Supreme Court in the case of Pan…

ASHOK VIJAYKUMAR KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

…The proceedings u/s 127 are independent of the assessment proceedings, in the event an assessee is aggrieved by an order u/s 127, necessary remedy lies elsewhere as held by the Hon’ble Punjab & Haryana High Court in the case of Jaswinder Kaur Koover vs. CIT, 295 ITR 80. 8. It is trite law that an assessee is barred from raising contention that no opportunity was given to the assessee while transferring the the Assessing Officer to whom the case has been transferred. The assessee cannot be allowed latter to challenge the jurisdiction of the Assessing Officer as held by the Hon’ble Supreme Court in the case of Pan…

LEELAVATI VIJAYKUMAR KOTECHA,,JALGAON vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.1296/Pun/2016 िनधा"रण वष" / Assessment Year: 2010-11 Leelavati Vijaykumar Vs. Dcit, Central Circle- Kotecha, 2(1), Nashik. 4, Teachers Colony, Ring Road, Jalgaon- 425001. Pan : Alvpk4435H Appellant Respondent Assessee By : Shri Bhupendra Shah Revenue By : Shri J. P. Chadraker Date Of Hearing : 21.03.2022 Date Of Pronouncement : 26.04.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 12, Pune [‘Cit(A)’ For Short] Dated 21.03.2016 For The Assessment Year 2010-11. 2. This Is A Recalled Matter. The Tribunal In Assessee’S Own Case Vide Ita Nos.1294 To 1297/Pun/2016 For The Assessment Years 2007-08, 2008-09, 2010-11 & 2012-13, Order Dated 26.04.2018 Had Adjudicated The Issue Ex-Parte & Dismissed The Above Captioned Appeal Of The Assessee. Thereafter, On Miscellaneous

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1296/PUN/2016 िनधा"रण वष" / Assessment Year: 2010-11 Leelavati Vijaykumar Vs. DCIT, Central Circle- Kotecha, 2(1), Nashik. 4, Teachers Colony, Ring Road, Jalgaon- 425001. PAN : ALVPK4435H Appellant Respondent Assessee by : Shri Bhupendra Shah Revenue by : Shri J. P. Chadraker Date of hearing : 21.03.2022 Date of pronouncement : 26.04.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the or…

M/S. MAHAVIR CIVIL ENGINEERING & SERVICES PVT. LTD.,,JALGAON vs. PRINCIPAL COMMISSIONER OF INCOME-TAX (CENTRAL),

In the result, the appeal filed by the assessee stands dismissed

…the proceedings u/s 127 are independent of the assessment proceedings, in the event, an assessee is aggrieved by an order u/s 127, necessary remedy lies elsewhere as held by the Hon’ble Punjab & Haryana High Court in the case of Jaswinder Kaur Koover vs. CIT, 295 ITR 80. 8. It is trite law that an assessee is barred from raising contention that no opportunity was given to the assessee while transferring the jurisdiction of the case u/s 127 from Jalgaon to Nashik as the order of the transfer of case u/s 127 was within the knowledge of the assessee during the course of assessment proceedings and still the assessee…

DELLIP V. KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the assessee stands dismissed

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.203/Pun/2016 िनधा"रण वष" / Assessment Year: 2011-12 Dellip V. Kotecha, Vs. Acit, Central Circle- 1, 1, Pradhan Apartment, Nashik. Pratap Nagar, Jalgaon- 425001. Pan : Abcpk8441J Appellant Respondent Assessee By : Shri Bhupendra Shah Revenue By : Shri J. P. Chadraker Date Of Hearing : 21.03.2022 Date Of Pronouncement : 25.04.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 12, Pune [‘Cit(A)’ For Short] Dated 22.12.2015 For The Assessment Year 2011-12. 2. The Appellant Raised The Following Grounds Of Appeal :- “[A] Grounds Of Appeal: 1. In The Facts & Circumstances Of The Case & In Law, The Learned A.O. Erred In Assessing The Total Income Amounting To Rs.

…he proceedings u/s 127 are independent of the assessment proceedings, in the event an assessee is aggrieved by an order u/s 127, necessary remedy lies elsewhere as 7 held by the Hon’ble Punjab & Haryana High Court in the case of Jaswinder Kaur Koover vs. CIT, 295 ITR 80. 7. It is trite law that an assessee is barred from raising contention that no opportunity was given to the assessee while transferring the jurisdiction of the case u/s 127 from Jalgaon to Nashik as the order of the transfer of case u/s 127 was within the knowledge of the assessee during the course of assessment proceedings and still the assessee…

SMT. JYOTI ASHOK KOTECHA vs. C.I.T.-(CENTRAL), NAGPUR

In the result, the appeal of the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

…proceedings either before the higher administrative authorities as per the Act or in any independent proceedings by way of writ petition placing reliance on the decision of the Hon’ble Punjab & Haryana High Court in the case of Jaswinder Kaur Koover vs. CIT, 295 ITR 80 (P&H). On merits of maintainability of order of revision u/s 263, the ld. CIT-DR submitted that the appellant had received payment of Rs.1.35 crores and Rs.2.88 crores from M/s. Religare Securities Ltd. and the Assessing Officer had not called for the details of said transactions nor examined the genuineness of the transactions in the light of the…

SMT. MEENA DILIP KOTECHA vs. C.I.T.-(CENTRAL), NAGPUR

In the result, the appeal of the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

…proceedings either before the higher administrative authorities as per the Act or in any independent proceedings by way of writ petition placing reliance on the decision of the Hon’ble Punjab & Haryana High Court in the case of Jaswinder Kaur Koover vs. CIT, 295 ITR 80 (P&H). On merits of maintainability of order of revision u/s 263, the ld. CIT-DR submitted that the appellant had received payment of Rs.1.35 crores and Rs.2.88 crores from M/s. Religare Securities Ltd. and the Assessing Officer had not called for the details of said transactions nor examined the genuineness of the transactions in the light of the…