PCIT v. ABC Papers Ltd.

447 ITR 1Supreme Court of India2022#531 most cited

What is PCIT v. ABC Papers Ltd. authority for?

Appeals before the Income Tax Appellate Tribunal (ITAT) must be filed before the bench with territorial jurisdiction over the Assessing Officer's location or the assessee's principal place of business.

181

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. ABC Papers Ltd. · section 127 · territorial jurisdiction · ITAT bench · Assessing Officer location · appeal filing · Bangalore Bench · Mumbai Bench · Hyderabad Bench · jurisdictional High Court

Also reported as

141 Taxmann.com 332289 Taxmann 150

Sections most often in play

Section 127Section 260ASection 269Section 143(3)Section 255(5)Section 1961Section 142(1)Section 250
Read the full judgment

Issues it is cited on

section 145b(1)section 145bsection 145a(b)section 57(iv)section 45(5)section 56(2)(viii)section 127(2)sanction under section 151section 10(37)enhanced compensationsection 127faceless assessment scheme

Judgments citing PCIT v. ABC Papers Ltd.

DCIT, New Delhi vs. M/S Sahara India (Firm), Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 2017/DEL/2009[2000-01]Status: DisposedITAT Delhi30 May 2025AY 2000-01

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner of Income Tax, Central Circle-6, R. No. 334, ARA Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent PAN/GIR No. 19-219-FT-3005-CC-I, LKO & 303-S/C-I/LKO CO No. 249/DEL/2009 (A.Y.1995-96) In ITA No.324…

DCIT CC-6, New Delhi vs. Sahara India, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 3246/DEL/2008[1995-1996]Status: DisposedITAT Delhi30 May 2025AY 1995-1996

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner of Income Tax, Central Circle-6, R. No. 334, ARA Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent PAN/GIR No. 19-219-FT-3005-CC-I, LKO & 303-S/C-I/LKO CO No. 249/DEL/2009 (A.Y.1995-96) In ITA No.324…

ACIT CC-6, New Delhi vs. Sahara India (Firm)

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 2502/DEL/2008[1996-1997]Status: DisposedITAT Delhi30 May 2025AY 1996-1997

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner of Income Tax, Central Circle-6, R. No. 334, ARA Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent PAN/GIR No. 19-219-FT-3005-CC-I, LKO & 303-S/C-I/LKO CO No. 249/DEL/2009 (A.Y.1995-96) In ITA No.324…

DCIT, CC-1, Lucknow vs. Sahara India, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 669/LKW/2002[1998-99]Status: DisposedITAT Lucknow30 May 2025AY 1998-99

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner of Income Tax, Central Circle-6, R. No. 334, ARA Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent PAN/GIR No. 19-219-FT-3005-CC-I, LKO & 303-S/C-I/LKO CO No. 249/DEL/2009 (A.Y.1995-96) In ITA No.324…

DCIT, CC-1, Lucknow vs. Sahara India, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 567/LKW/2002[1997-198]Status: DisposedITAT Lucknow30 May 2025AY 1997-198

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner of Income Tax, Central Circle-6, R. No. 334, ARA Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent PAN/GIR No. 19-219-FT-3005-CC-I, LKO & 303-S/C-I/LKO CO No. 249/DEL/2009 (A.Y.1995-96) In ITA No.324…

Sahara India, Lucknow vs. ACIT, CC-1, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 742/LKW/2000[1996-97]Status: DisposedITAT Lucknow30 May 2025AY 1996-97

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner of Income Tax, Central Circle-6, R. No. 334, ARA Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent PAN/GIR No. 19-219-FT-3005-CC-I, LKO & 303-S/C-I/LKO CO No. 249/DEL/2009 (A.Y.1995-96) In ITA No.324…

DCIT, Central Circle, Lucknow vs. Sahara India, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 104/LKW/2000[1996-97]Status: DisposedITAT Lucknow30 May 2025AY 1996-97

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner of Income Tax, Central Circle-6, R. No. 334, ARA Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent PAN/GIR No. 19-219-FT-3005-CC-I, LKO & 303-S/C-I/LKO CO No. 249/DEL/2009 (A.Y.1995-96) In ITA No.324…

ACIT, Lucknow vs. Sahara India, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 683/LKW/1999[1995-96]Status: DisposedITAT Lucknow30 May 2025AY 1995-96

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner of Income Tax, Central Circle-6, R. No. 334, ARA Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent PAN/GIR No. 19-219-FT-3005-CC-I, LKO & 303-S/C-I/LKO CO No. 249/DEL/2009 (A.Y.1995-96) In ITA No.324…

Indian Forest Industries Private Limited, Rajasthan vs. Centralised Processing Centre, Bengalore

Appeal is dismissed in above terms

ITA 1424/DEL/2025[2018-19]Status: HeardITAT Delhi27 May 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 1424/Del/2025 : Asstt. Year : 2018-19 Indian Forest Industries Pvt. Ltd., Vs Centralized Processing H-1/97A, Ricco Industrial Area, Centre, Jaitpura, Jaipur, Bangalore, Karnataka Rajasthan-303704 (Appellant) (Respondent) Pan No. Aaaci0426P Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.05.2025 Date Of Pronouncement: 27.05.2025 Order

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 154

…ches jurisdiction. I wish to make it clear here that not only para 4 of the said STANDING ORDER adopts “situs” of the location of the “office of the Assessing Officer” as the decisive factor in such an instance. We further quote PCIT Vs. ABC Paper Ltd. (2022) 447 ITR 1 (SC) deciding the very issue against the assessee. 5. I accordingly dismiss the assessee’s instant appeal for want of territorial jurisdiction of the Income Tax Appellate Tribunal, Delhi with liberty to be instituted afresh before the appropriate benches. It is made clear that delay in such a situation thereof; if any, as on date, shall stand cond…

ACIT Central Circle-3, Thane vs. Arun Kumar Pillai, Bengaluru

In the result, the appeal filed by the Revenue is dismissed for statistical purpose

ITA 1942/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 May 2025AY 2017-18

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri. Nishchit GandhiFor Respondent: DR. K. R. Subhash (CIT DR)
Section 127Section 139(1)Section 143(2)Section 153ASection 153CSection 2(22)(e)Section 250

…ction of the Tribunal to decide this appeal would be Bangalore Bench and not the Mumbai Bench ITA No. 1940 to 1942/Mum/2025 (A.Y. 2015-16 to 2016-17) Arun Kumar Pillai in view of the decision of the Hon'ble Supreme Court in the case of ABC Papers Ltd. [2022] 447 ITR 1 (SC). 8. The learned Departmental Representative (ld. DR for short) and the learned Authorised Representative (ld. AR for short) for the Revenue and the Assessee respectively conceded to the same. 9. We have heard the rival submissions and perused the assessment order placed on record. It is observed that the original assessment order was passed by…

ACIT, Central Circle -3, Thane vs. Arun Kumar Pillai, Bengaluru

In the result, the appeal filed by the Revenue is dismissed for statistical purpose

ITA 1941/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 May 2025AY 2016-17

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri. Nishchit GandhiFor Respondent: DR. K. R. Subhash (CIT DR)
Section 127Section 139(1)Section 143(2)Section 153ASection 153CSection 2(22)(e)Section 250

…ction of the Tribunal to decide this appeal would be Bangalore Bench and not the Mumbai Bench ITA No. 1940 to 1942/Mum/2025 (A.Y. 2015-16 to 2016-17) Arun Kumar Pillai in view of the decision of the Hon'ble Supreme Court in the case of ABC Papers Ltd. [2022] 447 ITR 1 (SC). 8. The learned Departmental Representative (ld. DR for short) and the learned Authorised Representative (ld. AR for short) for the Revenue and the Assessee respectively conceded to the same. 9. We have heard the rival submissions and perused the assessment order placed on record. It is observed that the original assessment order was passed by…

Asst Commissioner of Income Tax, Central Circle -3, Thane vs. Arun Kumar Pillai, Bengaluru

In the result, the appeal filed by the Revenue is dismissed for statistical purpose

ITA 1940/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 May 2025AY 2015-16

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri. Nishchit GandhiFor Respondent: DR. K. R. Subhash (CIT DR)
Section 127Section 139(1)Section 143(2)Section 153ASection 153CSection 2(22)(e)Section 250

…ction of the Tribunal to decide this appeal would be Bangalore Bench and not the Mumbai Bench ITA No. 1940 to 1942/Mum/2025 (A.Y. 2015-16 to 2016-17) Arun Kumar Pillai in view of the decision of the Hon'ble Supreme Court in the case of ABC Papers Ltd. [2022] 447 ITR 1 (SC). 8. The learned Departmental Representative (ld. DR for short) and the learned Authorised Representative (ld. AR for short) for the Revenue and the Assessee respectively conceded to the same. 9. We have heard the rival submissions and perused the assessment order placed on record. It is observed that the original assessment order was passed by…

Siraj Ahmed, Darji Mahal vs. ITO-1(4) Bhadohi, Bhadohi

Appeal is dismissed in above terms

ITA 415/DEL/2025[2017-2018]Status: DisposedITAT Delhi15 May 2025AY 2017-2018

Bench: Sh. Satbeer Singh Godaraita No. 415/Del/2025 : Asstt. Year : 2017-18 Seraj Ahmed, Vs Income Tax Officer, Yusufpur, Mohammadabad, Ward-1(4), District-Ghazipur, Bhadohi, Uttar Pradesh-233227 Uttar Pradesh-233227 (Appellant) (Respondent) Pan No. Arypa9999B Assessee By: None Revenue By : Sh. Yogeshwar Sharma, Sr. Dr Date Of Hearing: 15.05.2025 Date Of Pronouncement: 15.05.2025 Order

For Appellant: NoneFor Respondent: Sh. Yogeshwar Sharma, Sr. DR
Section 144

…hes jurisdiction. We wish to make it clear here that not only para 4 of the said STANDING ORDER adopts “situs” of the location of the “office of the Assessing Officer” as the decisive factor in such an instance. We further quote PCIT Vs. ABC Paper Ltd. (2022) 447 ITR 1 (SC) deciding the very issue against the assessee. 5. We accordingly dismiss the assessee’s instant appeal for want of territorial jurisdiction of the Income Tax Appellate Tribunal, Delhi with liberty to be instituted afresh before the appropriate benches. It is made clear that delay in such a situation thereof; if any, as on date, shall stand con…

Principal Commissioner of Income Tax Raj Bagh Srinagar vs. M/S Shiva Mint Industries Mirpur Industrial Estate Bari Brahmana J and K Jammu

ITA/7/2024HC J&K28 Apr 2025

Bench: This Court By Urging That As The Assessment Orders Have Been Passed By The Assessing Officer At New Delhi, Therefore, As Per The Mandate Of Judgment Passed By The Hon’Ble Supreme Court In The Case Of “Principal Commissioner Of Income Tax Vs. Abc Papers Ltd, [2022] 141 Taxmann.Com 332 (Sc)”, The Appeal Shall Lie Before That High Court

Section 260

…20 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU CJ Court Case: ITA No. 2/2024 c/w ITA No. 3/2024 ITA No. 4/2024 ITA No. 5/2024 ITA No. 6/2024 ITA No. 7/2024 & ITA No. 8/2024 Principal Commissioner of Income Tax Raj Bagh, Srinagar …Petitioner(s)/Appellant(s) Through: Mr. Suraj Singh Wazir, Advocate v/s M/s Jay Ambey Aromatics Sidco Industrial Complex Bari Brahmana J and K Jammu. …. Respondent(s)…

Principal Commissioner of Income Tax Raj Bagh Srinagar vs. M/S Shiva Mint Industries Mirpur Industrial Estate Bari Brahmana J and K Jammu

ITA/4/2024HC J&K28 Apr 2025

Bench: This Court By Urging That As The Assessment Orders Have Been Passed By The Assessing Officer At New Delhi, Therefore, As Per The Mandate Of Judgment Passed By The Hon’Ble Supreme Court In The Case Of “Principal Commissioner Of Income Tax Vs. Abc Papers Ltd, [2022] 141 Taxmann.Com 332 (Sc)”, The Appeal Shall Lie Before That High Court

Section 260

…20 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU CJ Court Case: ITA No. 2/2024 c/w ITA No. 3/2024 ITA No. 4/2024 ITA No. 5/2024 ITA No. 6/2024 ITA No. 7/2024 & ITA No. 8/2024 Principal Commissioner of Income Tax Raj Bagh, Srinagar …Petitioner(s)/Appellant(s) Through: Mr. Suraj Singh Wazir, Advocate v/s M/s Jay Ambey Aromatics Sidco Industrial Complex Bari Brahmana J and K Jammu. …. Respondent(s)…

Principal Commissioner of Income Tax Raj Bagh Srinagar vs. M/S Jay Ambey Aromatics Sidco Industrial Complex Bari Brahmana J and K Jammu

ITA/2/2024HC J&K28 Apr 2025

Bench: This Court By Urging That As The Assessment Orders Have Been Passed By The Assessing Officer At New Delhi, Therefore, As Per The Mandate Of Judgment Passed By The Hon’Ble Supreme Court In The Case Of “Principal Commissioner Of Income Tax Vs. Abc Papers Ltd, [2022] 141 Taxmann.Com 332 (Sc)”, The Appeal Shall Lie Before That High Court

Section 260

…20 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU CJ Court Case: ITA No. 2/2024 c/w ITA No. 3/2024 ITA No. 4/2024 ITA No. 5/2024 ITA No. 6/2024 ITA No. 7/2024 & ITA No. 8/2024 Principal Commissioner of Income Tax Raj Bagh, Srinagar …Petitioner(s)/Appellant(s) Through: Mr. Suraj Singh Wazir, Advocate v/s M/s Jay Ambey Aromatics Sidco Industrial Complex Bari Brahmana J and K Jammu. …. Respondent(s)…

Principal Commissioner of Income Tax Raj Bagh Srinagar vs. M/S Shiva Mint Industries Mirpur Industrial Estate Bari Brahmana J and K Jammu

ITA/3/2024HC J&K28 Apr 2025

Bench: This Court By Urging That As The Assessment Orders Have Been Passed By The Assessing Officer At New Delhi, Therefore, As Per The Mandate Of Judgment Passed By The Hon’Ble Supreme Court In The Case Of “Principal Commissioner Of Income Tax Vs. Abc Papers Ltd, [2022] 141 Taxmann.Com 332 (Sc)”, The Appeal Shall Lie Before That High Court

Section 260

…20 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU CJ Court Case: ITA No. 2/2024 c/w ITA No. 3/2024 ITA No. 4/2024 ITA No. 5/2024 ITA No. 6/2024 ITA No. 7/2024 & ITA No. 8/2024 Principal Commissioner of Income Tax Raj Bagh, Srinagar …Petitioner(s)/Appellant(s) Through: Mr. Suraj Singh Wazir, Advocate v/s M/s Jay Ambey Aromatics Sidco Industrial Complex Bari Brahmana J and K Jammu. …. Respondent(s)…

Principal Commissioner of Income Tax Raj Bagh Srinagar vs. M/S Shiva Mint Industries Mirpur Industrial Estate Bari Brahmana J and K Jammu

ITA/6/2024HC J&K28 Apr 2025

Bench: This Court By Urging That As The Assessment Orders Have Been Passed By The Assessing Officer At New Delhi, Therefore, As Per The Mandate Of Judgment Passed By The Hon’Ble Supreme Court In The Case Of “Principal Commissioner Of Income Tax Vs. Abc Papers Ltd, [2022] 141 Taxmann.Com 332 (Sc)”, The Appeal Shall Lie Before That High Court

Section 260

…20 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU CJ Court Case: ITA No. 2/2024 c/w ITA No. 3/2024 ITA No. 4/2024 ITA No. 5/2024 ITA No. 6/2024 ITA No. 7/2024 & ITA No. 8/2024 Principal Commissioner of Income Tax Raj Bagh, Srinagar …Petitioner(s)/Appellant(s) Through: Mr. Suraj Singh Wazir, Advocate v/s M/s Jay Ambey Aromatics Sidco Industrial Complex Bari Brahmana J and K Jammu. …. Respondent(s)…

Vivek Rajendra Bikarnakatte, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle 2, Mangaluru

ITA 45/PAN/2025[2017-18]Status: DisposedITAT Panaji07 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 044 & 045/Pan/2025 Assessment Year : 2014-15 & 2017-18 Vivek Rajendra Bikarnakatte No. 1-24/1, Panama House, Kuloor, Kavoor, Panjimogaru, Mangaluru-575013. Pan : Amspb8241J . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Central Circle-2, Mangaluru. . . . . . . . Respondent Appearances Assessee By : None For The Assessee Revenue By : Mr M Satish [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 07/04/2025 घोषणा की तारीख / Date Of Pronouncement : 07/04/2025 Order Per G. D. Padmahshali; This Twin Appeals Of The Assessee Impugns Separate Orders Both Dt. 22/01/2025 Passed By The Commissioner Of Income Tax Appeals-2, Panaji [‘Ld. Cit(A)’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Separate Orders Of Assessment Both Dt. 28/12/2018 Passed U/S 144 R.W.S. 153A & 144 Of The Act Respectively By The Asstt. Commissioner Of Income Tax, Central Circle-2, Mangaluru [‘Ld. Ao’ Hereinafter] In Relation To Assessment Year 2014-15 & 2017-18 [‘Ays’ Hereinafter].

For Appellant: None for the assesseeFor Respondent: Mr M Satish [‘Ld. DR’]
Section 127Section 144Section 250

…ssee falls outside the territorial jurisdiction of Income Tax Appellate Tribunal [‘ITAT’ hereafter], Panaji Benches Panaji. Reiterating the text from standing order of ITAT issued in the year 2002 and binding precedence laid in ‘PCIT Vs ABC Paper Ltd.’ [2022, 447 ITR 1 (SC)] the Ld. DR further asserted that, in view of the rule 4 of ITAT-Rules this bench is not even empowered to transfer these appeals to the respective bench of ITAT. To buttress this proposition the respondent Revenue by placing strong reliance on the decision of Hon’ble Apex Court rendered in ‘PCIT Vs MSP’ [2023, 454 ITR 280 (SC)] prayed that, t…

Vivek Rajendra Bikarnakatte, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle 2, Mangaluru

ITA 44/PAN/2025[2014-15]Status: DisposedITAT Panaji07 Apr 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 044 & 045/Pan/2025 Assessment Year : 2014-15 & 2017-18 Vivek Rajendra Bikarnakatte No. 1-24/1, Panama House, Kuloor, Kavoor, Panjimogaru, Mangaluru-575013. Pan : Amspb8241J . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Central Circle-2, Mangaluru. . . . . . . . Respondent Appearances Assessee By : None For The Assessee Revenue By : Mr M Satish [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 07/04/2025 घोषणा की तारीख / Date Of Pronouncement : 07/04/2025 Order Per G. D. Padmahshali; This Twin Appeals Of The Assessee Impugns Separate Orders Both Dt. 22/01/2025 Passed By The Commissioner Of Income Tax Appeals-2, Panaji [‘Ld. Cit(A)’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Separate Orders Of Assessment Both Dt. 28/12/2018 Passed U/S 144 R.W.S. 153A & 144 Of The Act Respectively By The Asstt. Commissioner Of Income Tax, Central Circle-2, Mangaluru [‘Ld. Ao’ Hereinafter] In Relation To Assessment Year 2014-15 & 2017-18 [‘Ays’ Hereinafter].

For Appellant: None for the assesseeFor Respondent: Mr M Satish [‘Ld. DR’]
Section 127Section 144Section 250

…ssee falls outside the territorial jurisdiction of Income Tax Appellate Tribunal [‘ITAT’ hereafter], Panaji Benches Panaji. Reiterating the text from standing order of ITAT issued in the year 2002 and binding precedence laid in ‘PCIT Vs ABC Paper Ltd.’ [2022, 447 ITR 1 (SC)] the Ld. DR further asserted that, in view of the rule 4 of ITAT-Rules this bench is not even empowered to transfer these appeals to the respective bench of ITAT. To buttress this proposition the respondent Revenue by placing strong reliance on the decision of Hon’ble Apex Court rendered in ‘PCIT Vs MSP’ [2023, 454 ITR 280 (SC)] prayed that, t…