JEANS KNIT PVT LTD. v. COMMISSIONER OF INCOME TAX

390 ITR 10Supreme Court of India2017#14133 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 132Section 133ASection 139Section 142(1)Section 143(2)Section 147Section 148Section 149

Issues it is cited on

section 153c proceedingssection 153(1)section 153c(1)section 127section 149search assessmentsatisfaction notesection 153dsection 132asection 151section 133asection 132(4)

Judgments citing JEANS KNIT PVT LTD. v. COMMISSIONER OF INCOME TAX

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Circle-15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3287/DEL/2024[2020-21]Status: DisposedITAT Delhi04 Dec 2024AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

…ssessment proceedings. In this regard, he placed reliance on the judgment of the Hon’ble Apex Court in the case of L K VERMA v. HMT AND ANOTHER, reported in (2006)2 SCC 269 and in the case of JEANS KNIT PVT LTD v. COMMISSIONER OF INCOME TAX, reported in (2017)390 ITR 10 (SC) and argued that this Court is having jurisdiction to interfere with the impugned notices issued by the Revenue as the same is without jurisdiction and hence sought for interference of this court in those writ petitions. Thereafter, the Hon’ble High Court in para 53 of the decision held as under: - 53. Further, satisfaction note is required to…

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Circle - 15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3286/DEL/2024[2019-20]Status: DisposedITAT Delhi04 Dec 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

…ssessment proceedings. In this regard, he placed reliance on the judgment of the Hon’ble Apex Court in the case of L K VERMA v. HMT AND ANOTHER, reported in (2006)2 SCC 269 and in the case of JEANS KNIT PVT LTD v. COMMISSIONER OF INCOME TAX, reported in (2017)390 ITR 10 (SC) and argued that this Court is having jurisdiction to interfere with the impugned notices issued by the Revenue as the same is without jurisdiction and hence sought for interference of this court in those writ petitions. Thereafter, the Hon’ble High Court in para 53 of the decision held as under: - 53. Further, satisfaction note is required to…

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Circle - 15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3285/DEL/2024[2018-19]Status: DisposedITAT Delhi04 Dec 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

…ssessment proceedings. In this regard, he placed reliance on the judgment of the Hon’ble Apex Court in the case of L K VERMA v. HMT AND ANOTHER, reported in (2006)2 SCC 269 and in the case of JEANS KNIT PVT LTD v. COMMISSIONER OF INCOME TAX, reported in (2017)390 ITR 10 (SC) and argued that this Court is having jurisdiction to interfere with the impugned notices issued by the Revenue as the same is without jurisdiction and hence sought for interference of this court in those writ petitions. Thereafter, the Hon’ble High Court in para 53 of the decision held as under: - 53. Further, satisfaction note is required to…

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Circle-15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3284/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Dec 2024AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

…ssessment proceedings. In this regard, he placed reliance on the judgment of the Hon’ble Apex Court in the case of L K VERMA v. HMT AND ANOTHER, reported in (2006)2 SCC 269 and in the case of JEANS KNIT PVT LTD v. COMMISSIONER OF INCOME TAX, reported in (2017)390 ITR 10 (SC) and argued that this Court is having jurisdiction to interfere with the impugned notices issued by the Revenue as the same is without jurisdiction and hence sought for interference of this court in those writ petitions. Thereafter, the Hon’ble High Court in para 53 of the decision held as under: - 53. Further, satisfaction note is required to…

Blue Ocean Travels Pvt .Ltd., Delhi vs. DCIT, Central Circle -15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3283/DEL/2024[2016-17]Status: DisposedITAT Delhi04 Dec 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

…ssessment proceedings. In this regard, he placed reliance on the judgment of the Hon’ble Apex Court in the case of L K VERMA v. HMT AND ANOTHER, reported in (2006)2 SCC 269 and in the case of JEANS KNIT PVT LTD v. COMMISSIONER OF INCOME TAX, reported in (2017)390 ITR 10 (SC) and argued that this Court is having jurisdiction to interfere with the impugned notices issued by the Revenue as the same is without jurisdiction and hence sought for interference of this court in those writ petitions. Thereafter, the Hon’ble High Court in para 53 of the decision held as under: - 53. Further, satisfaction note is required to…

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Cirlce-15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3282/DEL/2024[2015-16]Status: DisposedITAT Delhi04 Dec 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

…ssessment proceedings. In this regard, he placed reliance on the judgment of the Hon’ble Apex Court in the case of L K VERMA v. HMT AND ANOTHER, reported in (2006)2 SCC 269 and in the case of JEANS KNIT PVT LTD v. COMMISSIONER OF INCOME TAX, reported in (2017)390 ITR 10 (SC) and argued that this Court is having jurisdiction to interfere with the impugned notices issued by the Revenue as the same is without jurisdiction and hence sought for interference of this court in those writ petitions. Thereafter, the Hon’ble High Court in para 53 of the decision held as under: - 53. Further, satisfaction note is required to…

Blue Ocean Travels Pvt. Ltd., Delhi vs. DCIT, Central Circle - 15, Delhi

In the result, all the appeals filed by the assessee relevant to AYs 2014-15 to 2020-21 are allowed

ITA 3281/DEL/2024[2014-15]Status: DisposedITAT Delhi04 Dec 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

…ssessment proceedings. In this regard, he placed reliance on the judgment of the Hon’ble Apex Court in the case of L K VERMA v. HMT AND ANOTHER, reported in (2006)2 SCC 269 and in the case of JEANS KNIT PVT LTD v. COMMISSIONER OF INCOME TAX, reported in (2017)390 ITR 10 (SC) and argued that this Court is having jurisdiction to interfere with the impugned notices issued by the Revenue as the same is without jurisdiction and hence sought for interference of this court in those writ petitions. Thereafter, the Hon’ble High Court in para 53 of the decision held as under: - 53. Further, satisfaction note is required to…

JEANS KNIT PVT LTD. v. COMMISSIONER OF INCOME TAX (390 ITR 10) — Cited in 7 Judgments | BharatTax