Kiran Singh & Ors. v. Chaman Paswan & Ors.

Red Monster Mobile Pvt Ltd., Mumbai-400021 vs. Principal Commissioner of Income Tax-3, Mumbai-400020

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blered Monster Mobile Private Limited V. Pr.Cit –3 213, Raheja Chambers Room No. 612, 6Th Floor Free Press Journal Marg Aayakar Bhavan, M.K. Road Nariman Point, Mumbai - 400021 Mumbai - 400020 Pan: Aagcr9963G (Appellant) (Respondent)

…Bhavsar 147 of the Act can be challenged. The Mumbai bench of the Tribunal in this regard has placed reliance on several decisions, the principal decision being that of the Hon'ble Supreme Court in the case of Kiran Singh & Ors. V. Chaman Paswan & Ors. [1955] 1 SCR 117(SC) wherein the Hon'ble Supreme Court observed as follows :- "It is a fundamental principle well-established that a decree passed by a Court without jurisdiction is a nullity, and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon, even at the stage of execution and even in collateral proceedings. A…

Kabir Tripat Oberoi, Mumbai vs. The Pr. CIT -20, Mumbai

In the result, assessee's appeal stands allowed

…ngs u/s 147 of the Act can be challenged. The Mumbai bench of the Tribunal in this regard has placed reliance on several decisions, the principal decision being that of the Hon'ble Supreme Court in the case of Kiran Singh & Ors. V. Chaman Paswan & Ors. (1955) 1 SCR 117(SC) wherein the Hon'ble Supreme Court observed as follows: "It is a fundamental principle well-established that a decree passed by a Court without jurisdiction is a nullity, and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon, even at the stage of execution and even in collateral proceedings. A d…

Kapil Tripat Oberoi, Mumbai vs. The Pr. CIT -20, Mumbai

In the result, assessee's appeal stands allowed

…ngs u/s 147 of the Act can be challenged. The Mumbai bench of the Tribunal in this regard has placed reliance on several decisions, the principal decision being that of the Hon'ble Supreme Court in the case of Kiran Singh & Ors. V. Chaman Paswan & Ors. (1955) 1 SCR 117(SC) wherein the Hon'ble Supreme Court observed as follows: "It is a fundamental principle well-established that a decree passed by a Court without jurisdiction is a nullity, and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon, even at the stage of execution and even in collateral proceedings. A d…

Sandeep P. Parikh, Mumbai vs. Pr. CIT -16, Mumbai

In the result, assessee’s appeal stands allowed

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalesandeep P. Parikh Vs. Pr. Cit- 16 B-6, Anand Bhavan, Room No. 437, 4Th Bajaj Road, Vile Parle Floor, Aayakar Bhavan, (W), Mumbai – 400056 Mk Road, Mumbai – 400020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajpp8447R Appellant .. Respondent Appellant By : Shri. Pankaj Toprani.Ar Respondent By : Shri Ajay. K. Srivastava.Dr Date Of Hearing 24.03.2022 Date Of Pronouncement 20.04.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Principle Commissioner Of Income Tax (Pr.Cit)-16, Mumbai Passed U/Sec 263 Of The Act, 1961. At The Time Of Hearing, The Ld.Ar Of The Assessee Submitted That There Is A Delay In Filing The Appeal Before The Hon’Ble Tribunal Due To Covid-19 Pandemic. The Assessee Has Filed An Affidavit For Condonation Of Sandeep P. Parikh, Mumbai. Delay & We Find The Facts Mentioned In The Affidavit Are Reasonable & Acceptable. The Ld.Dr Has No Specific Objections. Accordingly, We Condone The Delay & Admit The Appeal.The Assessee Has Raised The Following Grounds Of Appeal:

…ngs u/s 147 of the Act can be challenged. The Mumbai bench of the Tribunal in this regard has placed reliance on several decisions, the principal decision being that of the Hon'ble Supreme Court in the case of Kiran Singh & Ors. V. Chaman Paswan & Ors. [1955] 1 SCR 117(SC) wherein the Hon'ble Supreme Court observed as follows :- "It is a fundamental principle well-established that a decree passed by a Court without jurisdiction is a nullity, and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon, even at the stage of execution and even in collateral proceedings. A…

Mr. Kishore Nandlal Chabria, Mumbai vs. The Pr. CIT-16, Mumbai

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

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1554/Mum/2020 (ननधधारण वर्ा / Assessment Years: 2015-16) बनधम/ Mr. Kishore Nandlal Pcit-16 Room No.437, 4Th Floor Chabria Vs. 51, 5Th Floor, Radheya Aayakar Bhavan, Building, 14Th Road, Khar Maharishi Karve Road, West, Mumbai-400052. Mumbai-400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabpc5779R (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Sanjay Singh Revenue By: Shri Vinay Sinha (Dr) सुनवाई की तारीख / Date Of Hearing: 16/11/2021 घोषणा की तारीख /Date Of Pronouncement: 10/02/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 07.07.2020 Passed By The Principal Commissioner Of Income Tax-16, Mumbai [Hereinafter Referred To As The “Pcit”] Relevant To The A.Y.2015-16 In Which The Principal Commissioner Of Income Tax-16 Has Invoked The Provisions U/S 263 Of The I.T. Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal: - 2. 1. On The Facts & In The Circumstances Of The Case, The Order Passed By The Learned Principal Commissioner Of Income Tax-16, Mumbai Under Section 263 Of The Income Tax Act. 1961 Is Void Ab Initio Being Had In Law Based On Assumptions & Wrong Facts & Without Jurisdiction. 2. On The Facts & In The Circumstances Of The Case, The Learned Principal Commissioner Of Income Tax-16, Mumbai Has Erred On Facts & In Law In Assuming Jurisdiction Under Section 263 Of The Income Tax Act, 1961 When

…ngs u/s 147 of the Act can be challenged. The Mumbai bench of the Tribunal in this regard has placed reliance on several decisions, the principal decision being that of the Hon‟ble Supreme Court in the case of Kiran Singh & Ors. V. Chaman Paswan & Ors. [1955] 1 SCR 117(SC) wherein the Hon‟ble Supreme Court observed as follows :- “It is a fundamental principle well-established that a decree passed by a Court without jurisdiction is a nullity, and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon, even at the stage of execution and even in collateral proceedings. A…

Bee Pee Textiles, Mumbai vs. Pr. CIT- 18, Mumbai

In the result, assessee’s appeal stands allowed

Bench: Shri Shamim Yahya & Shri Pavan Kumar Gadalem/S. Bee Pee Textiles Vs. Pr. Cit – 18, 384-F, Room No. 4,5 &6 Room No. 601, 6Th Dhabholkar, Wadi, Floor, Earnest House, Kalbadevi, Mumbai – Nariman Point, 4000024. Mumbai – 400021 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaffb3061R Appellant .. Respondent Appellant By : Shri Mukesh Advani. Ar Respondent By : Shri Rahul Raman. Dr Date Of Hearing 18.08.2021 Date Of Pronouncement 15.11.2021 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Pr. Commissioner Of Income Tax– 18, Mumbai Order Passed U/S 263 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

…ngs u/s 147 of the Act can be challenged. The Mumbai bench of the Tribunal in this regard has placed reliance on several decisions, the principal decision being that of the Hon'ble Supreme Court in the case of Kiran Singh & Ors. V. Chaman Paswan & Ors. [1955] 1 SCR 117(SC) wherein the Hon'ble Supreme Court observed as follows :- "It is a fundamental principle well-established that a decree passed by a Court without jurisdiction is a Bee Pee Textiles, Mumbai nullity, and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon, even at the stage of execution and even in…