Pannalal Binjraj v. Union of India 31 ITR 565(SC) Rai Bahadur Seth Teomal v. CIT

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

The appeals are allowed with costs of Rs

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

…essees are not challenging the place of assessment but the jurisdiction of the AO. Reliance is placed on the decisions in Pannalal Binjraj v. Union of India 31 ITR 565(SC) Rai Bahadur Seth Teomal v. CIT 36 ITR 9 (SC) and Industrial Trust Ltd. v. CIT [1973] 91 ITR 550 (SC). It is contended that the Assessees have been challenging the jurisdiction of the ACIT, Investigation Circle 7(1), New Delhi and also of ACIT, Central Circle - 4, New Delhi. 38. An objection is raised by learned counsel for the Revenue to the Court permitting the Assessees to urge the above pleas on the ground that Section 124 (3) o…

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

The appeals are allowed with costs of Rs

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

…essees are not challenging the place of assessment but the jurisdiction of the AO. Reliance is placed on the decisions in Pannalal Binjraj v. Union of India 31 ITR 565(SC) Rai Bahadur Seth Teomal v. CIT 36 ITR 9 (SC) and Industrial Trust Ltd. v. CIT [1973] 91 ITR 550 (SC). It is contended that the Assessees have been challenging the jurisdiction of the ACIT, Investigation Circle 7(1), New Delhi and also of ACIT, Central Circle - 4, New Delhi. 38. An objection is raised by learned counsel for the Revenue to the Court permitting the Assessees to urge the above pleas on the ground that Section 124 (3) o…

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

The appeals are allowed with costs of Rs

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

…essees are not challenging the place of assessment but the jurisdiction of the AO. Reliance is placed on the decisions in Pannalal Binjraj v. Union of India 31 ITR 565(SC) Rai Bahadur Seth Teomal v. CIT 36 ITR 9 (SC) and Industrial Trust Ltd. v. CIT [1973] 91 ITR 550 (SC). It is contended that the Assessees have been challenging the jurisdiction of the ACIT, Investigation Circle 7(1), New Delhi and also of ACIT, Central Circle - 4, New Delhi. 38. An objection is raised by learned counsel for the Revenue to the Court permitting the Assessees to urge the above pleas on the ground that Section 124 (3) o…

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

The appeals are allowed with costs of Rs

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

…essees are not challenging the place of assessment but the jurisdiction of the AO. Reliance is placed on the decisions in Pannalal Binjraj v. Union of India 31 ITR 565(SC) Rai Bahadur Seth Teomal v. CIT 36 ITR 9 (SC) and Industrial Trust Ltd. v. CIT [1973] 91 ITR 550 (SC). It is contended that the Assessees have been challenging the jurisdiction of the ACIT, Investigation Circle 7(1), New Delhi and also of ACIT, Central Circle - 4, New Delhi. 38. An objection is raised by learned counsel for the Revenue to the Court permitting the Assessees to urge the above pleas on the ground that Section 124 (3) o…

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

The appeals are allowed with costs of Rs

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

…essees are not challenging the place of assessment but the jurisdiction of the AO. Reliance is placed on the decisions in Pannalal Binjraj v. Union of India 31 ITR 565(SC) Rai Bahadur Seth Teomal v. CIT 36 ITR 9 (SC) and Industrial Trust Ltd. v. CIT [1973] 91 ITR 550 (SC). It is contended that the Assessees have been challenging the jurisdiction of the ACIT, Investigation Circle 7(1), New Delhi and also of ACIT, Central Circle - 4, New Delhi. 38. An objection is raised by learned counsel for the Revenue to the Court permitting the Assessees to urge the above pleas on the ground that Section 124 (3) o…

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

The appeals are allowed with costs of Rs

…essees are not challenging the place of assessment but the jurisdiction of the AO. Reliance is placed on the decisions in Pannalal Binjraj v. Union of India 31 ITR 565(SC) Rai Bahadur Seth Teomal v. CIT 36 ITR 9 (SC) and Industrial Trust Ltd. v. CIT [1973] 91 ITR 550 (SC). It is contended that the Assessees have been challenging the jurisdiction of the ACIT, Investigation Circle 7(1), New Delhi and also of ACIT, Central Circle - 4, New Delhi. 38. An objection is raised by learned counsel for the Revenue to the Court permitting the Assessees to urge the above pleas on the ground that Section 124 (3) o…

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

The appeals are allowed with costs of Rs

…essees are not challenging the place of assessment but the jurisdiction of the AO. Reliance is placed on the decisions in Pannalal Binjraj v. Union of India 31 ITR 565(SC) Rai Bahadur Seth Teomal v. CIT 36 ITR 9 (SC) and Industrial Trust Ltd. v. CIT [1973] 91 ITR 550 (SC). It is contended that the Assessees have been challenging the jurisdiction of the ACIT, Investigation Circle 7(1), New Delhi and also of ACIT, Central Circle - 4, New Delhi. 38. An objection is raised by learned counsel for the Revenue to the Court permitting the Assessees to urge the above pleas on the ground that Section 124 (3) o…

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

The appeals are allowed with costs of Rs

…essees are not challenging the place of assessment but the jurisdiction of the AO. Reliance is placed on the decisions in Pannalal Binjraj v. Union of India 31 ITR 565(SC) Rai Bahadur Seth Teomal v. CIT 36 ITR 9 (SC) and Industrial Trust Ltd. v. CIT [1973] 91 ITR 550 (SC). It is contended that the Assessees have been challenging the jurisdiction of the ACIT, Investigation Circle 7(1), New Delhi and also of ACIT, Central Circle - 4, New Delhi. 38. An objection is raised by learned counsel for the Revenue to the Court permitting the Assessees to urge the above pleas on the ground that Section 124 (3) o…

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

The appeals are allowed with costs of Rs

…essees are not challenging the place of assessment but the jurisdiction of the AO. Reliance is placed on the decisions in Pannalal Binjraj v. Union of India 31 ITR 565(SC) Rai Bahadur Seth Teomal v. CIT 36 ITR 9 (SC) and Industrial Trust Ltd. v. CIT [1973] 91 ITR 550 (SC). It is contended that the Assessees have been challenging the jurisdiction of the ACIT, Investigation Circle 7(1), New Delhi and also of ACIT, Central Circle - 4, New Delhi. 38. An objection is raised by learned counsel for the Revenue to the Court permitting the Assessees to urge the above pleas on the ground that Section 124 (3) o…