Kanwar Singh Saini v. High Court of Delhi

4 SCC 307Supreme Court of India2012#1021 most cited

What is Kanwar Singh Saini v. High Court of Delhi authority for?

Conferment of jurisdiction is a legislative function that cannot be granted by consent or by a superior court. Any order or decree passed without jurisdiction is a nullity, rendering it void, and this issue can be raised at any stage of the proceedings, including in appeal or execution.

106

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2013 to 2026.

Also referred to as

Kanwar Singh Saini v. High Court of Delhi · jurisdiction · legislative function · order without jurisdiction · nullity · void ab initio · procedural defect · objection at any stage · Section 153A · Section 143(3) · Document Identification Number · DIN

Also reported as

2015 SCC OnLine BOM 1686

Sections most often in play

Section 147Section 148Section 153ASection 153CSection 132Section 143(3)Section 143(2)Section 142(1)

Issues it is cited on

section 144(b)section 115whsection 124(3)(a)section 115wfsection 115wdsection 115wesection 153cofsection 127(2)(a)section 124(3)section 11bsection 144(3)section 153aof

Judgments citing Kanwar Singh Saini v. High Court of Delhi

Cyient Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

In the result, the appeal of the assessee is allowed in terms of our above observation

ITA 913/HYD/2024[2020-21]Status: DisposedITAT Hyderabad06 Jan 2025AY 2020-21

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.913/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Shri Ankit Jain Vs. Acit Hyderabad Central Circle 1(2) Pan:Agwpa4459K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 07/11/2025 घोषणा की तारीख/Pronouncement: 19/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Shri V. Ravish Bhatt, Sr.DR
Section 147Section 148Section 148ASection 151A(1)Section 292CSection 69

…ITA No 913 of 2025 Ankit Jain Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SMC ‘ Bench, Hyderabad "ी रिवश सूद,"ाियक सद" एवं "ी मधुसूदन साविड़या लेखा सद" सम" | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.913/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Shri Ankit Jain Vs. ACIT Hyderabad Central Circle 1(2) PAN:AGWPA4459K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri K.A. Sai Prasad, CA राज" व "ारा/Revenue by:: Shri V. Ravish Bhatt, Sr.DR सुनवाई की तारीख/Date of hearing: 07/11/2…

Rav Tools and Components Private Limited, Haryana vs. PCIT, Faridabad

In the result, the appeal of the assessee is allowed

ITA 2107/DEL/2024[2014-15]Status: DisposedITAT Delhi20 Dec 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar[Assessment Year : 2014-15] Rav Tools & Components Vs Pcit, Pvt.Ltd. 432 Sector 22 Faridabad. Faridabad Haryana-121005 Pan-Aafcr6907D Appellant Respondent Appellant By Shri Vivek Bansal, Adv. Shri Vishal Chechi, Adv. & Shri Sanjay Goel, Adv. Respondent By Ms. Anu Krishna Agarwal, Cit Dr Date Of Hearing 17.12.2024 Date Of Pronouncement 20.12.2024

Section 147Section 151Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER [Assessment Year : 2014-15] RAV Tools & Components vs PCIT, Pvt.Ltd. 432 Sector 22 Faridabad. Faridabad Haryana-121005 PAN-AAFCR6907D APPELLANT RESPONDENT Appellant by Shri Vivek Bansal, Adv. Shri Vishal Chechi, Adv. & Shri Sanjay Goel, Adv. Respondent by Ms. Anu Krishna Agarwal, CIT DR Date of Hearing 17.12.2024 Date of Pronouncement 20.12.2024 ORDER PER PRADIP KUMAR KEDIA, AM : The instant appeal has been filed at the instance of the assessee seeking to assail t…

Amol Awasthi, New Delhi vs. DCIT, Central Circle-I, New Delhi

In the result, appeals are allowed, as indicated

ITA 1348/DEL/2024[2018-19]Status: DisposedITAT Delhi13 Sept 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…ssessments w.e.f. 01/06/2003 till 20 ITAs No.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 31/03/2021 u/s 153A to 153D of the Act. 13. The assessee relies on the judgment of the Hon'ble Supreme Court in Kanwar Singh Saini vs High Court of Delhi (2012) 4 SCC 307 reconfirmed by the Hon'ble Supreme Court as 2023-TIOL-65-SC-IT in the case of PCIT vs S. S. Con Build Pvt Ltd where the Hon'ble jurisdictional Delhi High Court took the same view reported as 2022- TIOL-656-HC-DEL-IT that the jurisdiction is the function solely of the Legislature and to make an assessment under the particular provision of the Act al…

Amol Awasthi, New Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1347/DEL/2024[2016-17]Status: DisposedITAT Delhi13 Sept 2024AY 2016-17

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…ssessments w.e.f. 01/06/2003 till 20 ITAs No.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 31/03/2021 u/s 153A to 153D of the Act. 13. The assessee relies on the judgment of the Hon'ble Supreme Court in Kanwar Singh Saini vs High Court of Delhi (2012) 4 SCC 307 reconfirmed by the Hon'ble Supreme Court as 2023-TIOL-65-SC-IT in the case of PCIT vs S. S. Con Build Pvt Ltd where the Hon'ble jurisdictional Delhi High Court took the same view reported as 2022- TIOL-656-HC-DEL-IT that the jurisdiction is the function solely of the Legislature and to make an assessment under the particular provision of the Act al…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1346/DEL/2024[2015-16]Status: DisposedITAT Delhi13 Sept 2024AY 2015-16

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…ssessments w.e.f. 01/06/2003 till 20 ITAs No.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 31/03/2021 u/s 153A to 153D of the Act. 13. The assessee relies on the judgment of the Hon'ble Supreme Court in Kanwar Singh Saini vs High Court of Delhi (2012) 4 SCC 307 reconfirmed by the Hon'ble Supreme Court as 2023-TIOL-65-SC-IT in the case of PCIT vs S. S. Con Build Pvt Ltd where the Hon'ble jurisdictional Delhi High Court took the same view reported as 2022- TIOL-656-HC-DEL-IT that the jurisdiction is the function solely of the Legislature and to make an assessment under the particular provision of the Act al…

Amol Awasthi, New Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1345/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Sept 2024AY 2014-15

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…ssessments w.e.f. 01/06/2003 till 20 ITAs No.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 31/03/2021 u/s 153A to 153D of the Act. 13. The assessee relies on the judgment of the Hon'ble Supreme Court in Kanwar Singh Saini vs High Court of Delhi (2012) 4 SCC 307 reconfirmed by the Hon'ble Supreme Court as 2023-TIOL-65-SC-IT in the case of PCIT vs S. S. Con Build Pvt Ltd where the Hon'ble jurisdictional Delhi High Court took the same view reported as 2022- TIOL-656-HC-DEL-IT that the jurisdiction is the function solely of the Legislature and to make an assessment under the particular provision of the Act al…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1344/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Sept 2024AY 2013-14

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…ssessments w.e.f. 01/06/2003 till 20 ITAs No.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 31/03/2021 u/s 153A to 153D of the Act. 13. The assessee relies on the judgment of the Hon'ble Supreme Court in Kanwar Singh Saini vs High Court of Delhi (2012) 4 SCC 307 reconfirmed by the Hon'ble Supreme Court as 2023-TIOL-65-SC-IT in the case of PCIT vs S. S. Con Build Pvt Ltd where the Hon'ble jurisdictional Delhi High Court took the same view reported as 2022- TIOL-656-HC-DEL-IT that the jurisdiction is the function solely of the Legislature and to make an assessment under the particular provision of the Act al…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1343/DEL/2024[2012-13]Status: DisposedITAT Delhi13 Sept 2024AY 2012-13

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…ssessments w.e.f. 01/06/2003 till 20 ITAs No.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 31/03/2021 u/s 153A to 153D of the Act. 13. The assessee relies on the judgment of the Hon'ble Supreme Court in Kanwar Singh Saini vs High Court of Delhi (2012) 4 SCC 307 reconfirmed by the Hon'ble Supreme Court as 2023-TIOL-65-SC-IT in the case of PCIT vs S. S. Con Build Pvt Ltd where the Hon'ble jurisdictional Delhi High Court took the same view reported as 2022- TIOL-656-HC-DEL-IT that the jurisdiction is the function solely of the Legislature and to make an assessment under the particular provision of the Act al…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1342/DEL/2024[2011-12]Status: DisposedITAT Delhi13 Sept 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…ssessments w.e.f. 01/06/2003 till 20 ITAs No.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 31/03/2021 u/s 153A to 153D of the Act. 13. The assessee relies on the judgment of the Hon'ble Supreme Court in Kanwar Singh Saini vs High Court of Delhi (2012) 4 SCC 307 reconfirmed by the Hon'ble Supreme Court as 2023-TIOL-65-SC-IT in the case of PCIT vs S. S. Con Build Pvt Ltd where the Hon'ble jurisdictional Delhi High Court took the same view reported as 2022- TIOL-656-HC-DEL-IT that the jurisdiction is the function solely of the Legislature and to make an assessment under the particular provision of the Act al…

Data Ingenious Global Limited, Alwar vs. ACIT, Central Circle, Alwar

ITA 652/JPR/2024[2011-12]Status: DisposedITAT Jaipur27 Aug 2024AY 2011-12
Section 139(1)Section 143(3)Section 153ASection 271(1)

…pellate order in para number 5 to 5.7 on page number 28 to 34 while passing of the order under appeal, which is the foundation of the penalty order, while relying upon the decision of apex court in the case of Kanwar Singh Saini v/s High Court of Delhi (2012) 4 SCC 307 (SC), thus the order under appeal so passed against the decision of apex court is rendered null and void and deserves to be quashed. 4. That the ld. Commissioner of Income-Tax (Appeals) –IV, Jaipur upholding the invocation of Explanation 5A to section 271(1)© of the Income Tax Act, 1961,whereas the Explanation 5A to section_271(1)© has no applicati…

Atul Shamji Bharani, Mumbai vs. DCIT CC- 4(1), Mumbai

Appeal are allowed

ITA 2023/MUM/2023[2011-12]Status: DisposedITAT Mumbai09 Aug 2024AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Ajay Chandra
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 151Section 153ASection 250Section 68Section 69C

…'ble Apex Court in Vikram Sujitkumar Bhatia (2023) 149 taxmann.com 123 (SC) dated 06/04/2023 and Nilesh Bharani in ITA 612/Mum/2020 dated 28/03/2023 r/w S.S. Con Build Pvt Ltd 2023-TIOL-65-SC-IT dated 04/05.2023 r/w Kanwar Singh Saini vs Delhi High Court 2012 4 SCC 307.” 6. During the hearing, the learned AR by referring to the reasons recorded for reopening the assessment submitted that the reassessment proceedings under section 147 of the Act were initiated on the basis of the information received during the course of the search on another entity, therefore the AO was duty bound to initiate the proceedings unde…

Atul Shamji Bharani, Mumbai vs. DCIT CC- 4(1), Mumbai

Appeal are allowed

ITA 2022/MUM/2023[2013-14]Status: DisposedITAT Mumbai09 Aug 2024AY 2013-14

Bench: Shri Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Ajay Chandra
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 151Section 153ASection 250Section 68Section 69C

…'ble Apex Court in Vikram Sujitkumar Bhatia (2023) 149 taxmann.com 123 (SC) dated 06/04/2023 and Nilesh Bharani in ITA 612/Mum/2020 dated 28/03/2023 r/w S.S. Con Build Pvt Ltd 2023-TIOL-65-SC-IT dated 04/05.2023 r/w Kanwar Singh Saini vs Delhi High Court 2012 4 SCC 307.” 6. During the hearing, the learned AR by referring to the reasons recorded for reopening the assessment submitted that the reassessment proceedings under section 147 of the Act were initiated on the basis of the information received during the course of the search on another entity, therefore the AO was duty bound to initiate the proceedings unde…

Hyundai Transys Inc, Republic of Korea vs. Deputy Commissioner of Income Tax, International Tax, Corporate Circle 1(1), Chennai

Appeal of the assessee is allowed

ITA 338/CHNY/2024[2015-16]Status: DisposedITAT Chennai22 Jul 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.338/Chny/2024 (िनधा"रणवष" / Assessment Year: 2015-2016) Hyundai Transys Inc, Vs. The Deputy Commissioner Of 105, Sindang Income Tax, 1 Ro Seongyeon, International Tax, Myeon, Corporate Circle 1(1) Seosan, Ccn 356851 Chennai. Korea.

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. ARV Srinivasan, IRS, Addl.CIT
Section 143(3)Section 144C(5)Section 195Section 5Section 5(2)Section 9Section 9(1)(i)

…bjection is taken before the Assessing Officer would not by itself bestow jurisdiction as the Assessing Officer. Such an objection can be taken in appeal also. Moreover, the Apex Court in its recent decision in Kanwar Singh Saini v. High Court of Delhi [2012] 4 SCC 307 has held that it is settled position that conferment of jurisdiction is a legislative function and cannot be conferred by consent of petitioner. An issue of jurisdiction can be raised at any time even in appeal or execution. Reliance in this regard could usefully be made to Indian Bank v. Manilal Govindji Khona [2015] 3 SCC 712. Paras 22 of the sai…

Pr. Commissioner of Income Tax (Central)-2 vs. Anoop Kumar Gupta

ITA - 356 / 2024HC Delhi16 Jul 2024
Section 143(2)Section 153ASection 153C

…eing a jurisdictional issue as has been held by the Hon’ble Supreme Court in S S Con Build Pvt Ltd reported in 293 Taxman 491 (SC) dated 4.5.2023 by following the earlier Apex Court judgement in Kanwar Singh Saini vs High Court of Delhi reported in (2012) 4 SCC 307. We find that undisputedly section 153C of the Act starts with a non obstante clause and both the AOs involved were bound to act as per this provision as term deployed therein is “shall”. Accordingly, as per the law, no addition in an assessment order passed u/s 153A of the Act without following the mandatory route of section 153C of the Act i…

Sh. Praveen Sawhney, New Delhi vs. DCIT, New Delhi

In the result, the quantum Appeal No

ITA 1653/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu & Shri Vimal Kumarita Nos. 1545 & 1653/Del/2017 Asstt. Year : 2012-13 Sh. Praveen Sawhney, Vs. Acit, Central Circle-7 C/O M/S Rra Taxindia, New Delhi D-28, South Extension, Part-I, New Delhi – 49 (Pan: Abops1461Q) (Appellant) (Respondent) Appellant By : S/Shri Rakesh Gupta, Adv. & Deepesh Garg, Adv. Respondent By : Ms. Sarita Kumari, Cit-Dr Date Of Hearing 20.06.2024 Date Of Pronouncement 10.07.2024

For Appellant: S/Shri Rakesh Gupta, Adv. & Deepesh Garg, AdvFor Respondent: Ms. Sarita Kumari, CIT-DR
Section 132Section 142(1)Section 143(2)Section 143(3)

…assumed erroneously. 9. Further, it is settled law that the issue of jurisdiction goes to the roots of the cause and such an issue can be raised at any belated stage of the proceeding including appeal. (See: Kanwar Singh Saini vs. High Court of Delhi, (2012) 4 SCC 307 and M/s Mavany Brothers vs. CIT, 2015 SCC Online Mom 1686. 6. Learned Representative for the Department submitted that the assessee had filed ITR on 28.9.2012 and notice u/s. 143(2) was issued on 15.10.2013. The screen shot of the e-filing portal mentioned filing section 153A of the Act. Assessee failed to challenge the notice u/s. 143(2), after ex…

Sh. Praveen Sawhney, New Delhi vs. ACIT, New Delhi

In the result, the quantum Appeal No

ITA 1545/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu & Shri Vimal Kumarita Nos. 1545 & 1653/Del/2017 Asstt. Year : 2012-13 Sh. Praveen Sawhney, Vs. Acit, Central Circle-7 C/O M/S Rra Taxindia, New Delhi D-28, South Extension, Part-I, New Delhi – 49 (Pan: Abops1461Q) (Appellant) (Respondent) Appellant By : S/Shri Rakesh Gupta, Adv. & Deepesh Garg, Adv. Respondent By : Ms. Sarita Kumari, Cit-Dr Date Of Hearing 20.06.2024 Date Of Pronouncement 10.07.2024

For Appellant: S/Shri Rakesh Gupta, Adv. & Deepesh Garg, AdvFor Respondent: Ms. Sarita Kumari, CIT-DR
Section 132Section 142(1)Section 143(2)Section 143(3)

…assumed erroneously. 9. Further, it is settled law that the issue of jurisdiction goes to the roots of the cause and such an issue can be raised at any belated stage of the proceeding including appeal. (See: Kanwar Singh Saini vs. High Court of Delhi, (2012) 4 SCC 307 and M/s Mavany Brothers vs. CIT, 2015 SCC Online Mom 1686. 6. Learned Representative for the Department submitted that the assessee had filed ITR on 28.9.2012 and notice u/s. 143(2) was issued on 15.10.2013. The screen shot of the e-filing portal mentioned filing section 153A of the Act. Assessee failed to challenge the notice u/s. 143(2), after ex…

Ashwani Kumar and Co. Private Limited, Rajouri Garden vs. ITO Ward 3(3), C.R. Building

In the result, the appeal of the assessee in ITA No

ITA 179/DEL/2024[2007-2008]Status: DisposedITAT Delhi05 Jul 2024AY 2007-2008

Bench: Shri Chella Nagendra Prasad & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Amit Katoch, Sr. DR
Section 124(3)Section 142(1)Section 143(2)Section 143(3)Section 148Section 68

…assumed erroneously. 9. Further, it is settled law that the issue of jurisdiction goes to the roots of the cause and such an issue can be raised at any belated stage of the proceeding including appeal. (See: Kanwar Singh Saini vs High Court of Delhi, (2012) 4 SCC 307 and M/s Mavany Brothers vs. CIT, 2015 SCC Online Bom 1686. 10. Consequently, this Court is of the view that no substantial question of law arises for consideration in the present appeal. Accordingly, the present appeal is dismissed.” 12. The decision of Hon’ble Supreme Court in the case of Laxman Das Khandelwal (supra) as quoted above by the Hon’…

Shri. Rahul Udayashankar, Bengaluru vs. Income Tax Officer, International Taxation, Ward-2(1), Bengaluru

In the result the appeal of the assessee is partly allowed

ITA 869/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jan 2024AY 2017-18

Bench: Shri Chandra Poojariassessment Year : 2017-18

For Appellant: Shri Annamalai, AdvocateFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept
Section 11Section 143Section 250Section 69A

…ITA No.869/Bang/2023 Shri Rahul Udayashankar, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL SMC - ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2017-18 Shri Rahul Udayashankar, Vs. The Income-tax Officer, Represented by his GPA Holder International Taxation, Shri C Udayashankar, Ward-2(1), 851-C, 17th G Main, Bengaluru. 5th Block, Rajajinagar, Bengaluru-560 010. PAN – ADCPU 8060 D APPELANT RESPONDENT Assessee by : Shri Annamalai, Advocate Revenue by : Shri Ganesh R Ghale, Standing Counsel for Dept. Date of hearing : 03.01.2024 Date of Pronouncement : 10.01.2024 O…

Anoop Kumar Gupta, New Delhi vs. ACIT, Central Circle-07, New Delhi

ITA 454/DEL/2020[2015-16]Status: DisposedITAT Delhi05 Oct 2023AY 2015-16

Bench: the Ld. CIT(A) by the assessee wherein it is challenged by the assessee that assessment order passed u/s 153A of the Act is time barred in terms of section 153B of the Act and ought to have held to be annulled.

Section 153ASection 153BSection 271(1)(c)

…he Act in terms of the section 153C of the Act. 16. The impugned assessment order need to be quashed in view of the jurisdictional issue which goes to the root of the assessment proceedings as has been held in Kanwar Singh Saini vs High Court of Delhi (2012) 4 SCC 307, PCIT vs S S Con Build (P) Ltd 2022-TIOL-656-HC-DEL-IT and Mavany Brothers vs CIT (2015) 62 taxmann.com 50 (Bom).” 4. We find that these additional grounds go to the root of the matter and is a legal issue not requiring any verification of facts. Hence in the light of the decision of the Hon’ble Supreme Court in the case of NTPC Ltd reported in 22…

ITO Ward - 3(4), Noida vs. Shobha Agnihotri, Noida

In the result, appeal of Revenue is dismissed

ITA 1193/DEL/2020[2010-11]Status: DisposedITAT Delhi14 Mar 2023AY 2010-11

Bench: Sh. Anil Chaturvedi & Shri Narender Kumar Choudhry, Judicial Memebr D-4, Sec-27, Noida – 201 301 Noida-201 301 Pan No. Aewpa 0847 H (Appellant) (Respondent) Assessee By -None- Revenue By Shri Pradeep Singh Gautam, Sr. D.R. Date Of Hearing: 02.02.2023 Date Of Pronouncement: 14.03.2023 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 28.12.2018 Of The Commissioner Of Income Tax (Appeals)-I, Noida Relating To Assessment Year 2010-11. 2. The Relevant Facts As Culled From The Material On Records Are As Under:

Section 142(1)Section 143(3)Section 144Section 148Section 68

…ever it is sought to be enforced or relied upon, even at the stage of execution and even in collateral proceedings. Reliance in this regard is placed on the decision of the Hon’ble Supreme Court in the case of Kanwar Singh Saini v. High Court of Delhi, (2012) 4 SCC 307, wherein it was held that: - “22. There can be no dispute regarding the settled lesal proposition that conferment of jurisdiction is a legislative function and it can neither be conferred with the consent of the parties nor by a superior court, and if the court passes order/decree having no jurisdiction over the matter, it would amount to a nullity…