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.

Thaqwa Promoters, Kodagu vs. Assit. Commissioner of Income Tax, Hassan

ITA 37/PAN/2025[2017-18]Status: DisposedITAT Panaji02 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 037/Pan/2025 Assessment Year : 2017-18 Thaqwa Promoters Plot No 24/33, Kiadb Industrial Area, Kudlur Village, Kushalnagar, Somwarpeth, Kodagu-571234. Pan : Aaift8672K . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Central Circle, Hassan. . . . . . . . Respondent Appearances Assessee By : None For The Assessee Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 02/04/2025 घोषणा की तारीख / Date Of Pronouncement : 02/04/2025 Order Per G. D. Padmahshali; This Appeal Of The Assessee Impugns Order Dt. 23/12/2024 Passed By The Commissioner Of Income Tax Appeals-2, Panaji [‘Cit(A)’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 29/09/2021 Passed U/S 153C R.W.S. 144 Of The Act By The Asstt. Commissioner Of Income Tax, Central Circle, Hassan [‘Ld. Ao’ Hereinafter] In Relation To Assessment Year 2017-18 [‘Ays’ Hereinafter].

For Appellant: None for the assesseeFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 127Section 153CSection 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 this appeal to the respective bench of ITAT. In view thereof this appeal of the appellant assessee de-facto deserves to be dismissed in limine on the ground of jurisdiction. 4. Heard the Ld. DR and subject to rule 18 (supra) per…

DDIT(Int.Tax.)1(1), Mumbai vs. The Bank of Tokyo- Mitsubishi Ltd, Mumbai

Appeals are dismissed in above terms

ITA 7324/MUM/2002[1999-2000]Status: DisposedITAT Mumbai19 Mar 2025AY 1999-2000

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 1997-98 Vs. The The Bank Of Tokyo- Additional Mitsubishi Ltd., Commissioner Of Income Price Waterhouse & Co., 20A Tax, Special Range-3, Park Street, Suite No. 9, Calcutta Calcutta-700016 Pan: Aabct3880D (Appellant) (Respondent) With Assessment Year: 1999-2000 The Bank Of Tokyo- Vs. The Assistant Director Of Mitsubishi Ltd., Income Tax, International 5Th Floor, Worldmark 2, Taxation, Asset 8, Aerocity, Kolkata New Delhi-110037 Pan: Aabct3880D (Appellant) (Respondent) With Assessment Year: 1999-2000 Dy. Dit(It)-1(1), Vs. The Bank Of Tokyo- Mumbai Mitsubishi Ltd., 5Th Floor, Worldmark 2, Asset 8, Aerocity, New Delhi-110037 Pan: Aabct3880D (Appellant) (Respondent) Assessee By Sh. Nishant Thakkar, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 13.03.2025 Date Of Pronouncement 19.03.2025

Section 143(3)

…e instant issue of territorial jurisdiction of various Benches as per “location of the office of the Assessing Officer” in para 4 thereof. We also deem it appropriate to refer to hon’ble apex court’s recent landmark decision in PCIT Vs. ABC Papers Ltd. (2022) 447 ITR 1 (SC), settling the issue that it is only the “situs” of the Assessing Officer framing assessment which forms the decisive factor for the purpose of determining territorial jurisdiction of hon’ble high court. 7. Needless to mention, we wish to clarify here that this Tribunal’s forgoing STANDING ORDER applicable with effect from 1st November, 1997 ha…

Paresh Dayashankar Madeka, C/O Rolex Rings Pvt. Ltd vs. Income Tax Officer, Rajkot

In the result, the appeal filed by the assessee stands dismissed

ITA 424/COCH/2024[2011-12]Status: DisposedITAT Cochin11 Mar 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2011-12 Paresh Dayashankar Madeka .......... Appellant Gondal Road, Village Kotharia, Rajkot 360004 [Pan: Acxpm6013G] Vs. The Income Tax Officer .......... Respondent Ward-2(2)(3), Rajkot Appellant By: -------None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 05.02.2025 Date Of Pronouncement: 11.03.2025

For Appellant: -------None -------For Respondent: Smt. Leena Lal, Sr. D.R

…otification No. F. 63 dated 24.04.2019 issued under the Standing Order under Income Tax (Appellate Tribunal) Rules, 1963. It is also relevant to make a reference to the recent judgment of the Hon'ble Supreme Court in the case of PCIT v. ABC Papers Ltd. [2022] 447 ITR 1 (SC) and PCIT v. MSPL Ltd. [2023] 454 ITR 280 (SC) wherein it was held that the jurisdiction of the Income Tax Appellate Tribunal is determined by the location of the Assessing Officer who pass the assessment order. Therefore, in the light of the above legal position, the appeal filed by the assessee does not lie before this Bench. 3 Paresh Dayas…

Ala Samudra Meenugarara Prathamika Seva Sahakari Sangha N Malpe, Udupi vs. Income Tax Officer, Ward - 1 & Tps, Udupi

ITA 277/PAN/2024[2016-17]Status: DisposedITAT Panaji06 Mar 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 277/Pan/2024 Assessment Year : 2016-17 Ala Samudra Meenugarara Prathamika Seva Sahakari Sanghan Malpe 1St Floor, Federation Building, Malpe, Udupi-576106 Pan : Aabaa4296L . . . . . . . Appellant V/S Income Tax Officer, Ward-1 & Tps, Udupi. . . . . . . . Respondent Appearances Assessee By : None For The Assessee Revenue By : Mr S Manikandan [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 05/03/2025 घोषणा की तारीख / Date Of Pronouncement : 06/03/2025 Order Per G. D. Padmahshali; This Appeal Of The Assessee Impugns Order Dt. 14/05/2024 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 17/03/2022 Passed U/S 143(3) Of The Act By National Faceless E-Assessment Centre, Delhi [‘Ld. Nfeac’ Hereinafter] In Relation To Assessment Year 2016-17 [‘Ays’ Hereinafter].

For Appellant: None for the assesseeFor Respondent: Mr S Manikandan [‘Ld. DR’]
Section 127Section 143(3)Section 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 averred that, in view of the rule 4 of ITAT-Rules this bench is not even entitled to transfer this appeal, therefore this appeal deserves to be dismissed in limine on the ground of jurisdiction. 4. Heard the Ld. DR and subject to rule 18 (supra) perused the material placed on records. We note that an identical issue came f…

Mundaganamane Group Gramagala Seva Sahakari Sangh Niyamit, Sirsi vs. Income Tax Officer, Ward - 1, Sirsi

ITA 221/PAN/2024[2020-21]Status: DisposedITAT Panaji19 Feb 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 221/Pan/2024 Assessment Year : 2020-21 Mundaganamane Group Gramagala Seva Sahakari Sangh Niyamit Mundaganamane, Mattigatta, Sirsi, Uttara Kannda-581403. Pan : Aadam7210J . . . . . . . Applicant V/S Income Tax Officer, Ward-1, Sirsi, Uttara Kannada. . . . . . . . Respondent Appearances Assessee By : None For The Assessee Revenue By : Mr Ravindra Hattalli [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 19/02/2025 घोषणा की तारीख / Date Of Pronouncement : 19/02/2025 Order Per G. D. Padmahshali; This Appeal Of The Assessee Impugns Order Dt. 24/07/2024 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 08/09/2022 Passed U/S 143(3) Of The Act By National Faceless E-Assessment Centre, Delhi [‘Ld. Nfeac’ Hereinafter] In Relation To Assessment Year 2020-21 [‘Ays’ Hereinafter].

For Appellant: None for the assesseeFor Respondent: Mr Ravindra Hattalli [‘Ld. DR’]
Section 127Section 143(3)Section 250

…rritorial jurisdiction of Income Tax Appellate Tribunal [‘ITAT’ hereafter], Panaji Benches Panaji. The Ld. DR on the other hand reiterating 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)] pressing into service rule 4 (supra) which disentitles transfer of cases from one headquarter to other, prayed for dismissal of appeal in limine. 4. Heard the rival parties’ submissions and subject to rule 18 (supra) perused the material placed on records and note that an identical issue of jurisdiction of this bench came for a consideration…

Krishan Pal Singh HUF, Jaipur vs. Assessing Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1268/JPR/2024[2018-2019]Status: DisposedITAT Jaipur19 Feb 2025AY 2018-2019

Bench: the Ld CIT (Appeals).

For Appellant: Shri N. K. Agarwal, CA &For Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 10(37)Section 142(1)Section 143(2)Section 143(3)Section 28

…ject matter of compulsory acquisition as well as “situs” of the Assessing Officer who has framed assessment before us dated 28.11.2017, are covered within its territorial jurisdiction notified from time to time. We thus quote PCIT Vs. ABC Paper Limited [2022] 447 ITR 1 (SC) and decide the instant sole substantive ground as well as the main appeal is assessee’s favour. Ordered accordingly.” 11. Pawan Kumar Vs Principal Commissioner of Income Tax (2024) 159 Taxmann.com 61 (ITAT New Delhi) has again held that the Interest under Section 28 of the Land Acquisition Act,1894 is part and parcel of the Compensation. Ther…

Suvarna Co-Operative Society Ltd, Sirsi vs. Income Tax Officer, Ward - 1, Sirsi

ITA 165/PAN/2023[2020-21]Status: DisposedITAT Panaji18 Feb 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 164 & 165/Pan/2023 Assessment Year : 2017-18 & 2020-21 Suvarna Co-Operative Society Limited. No. 111, T.S.S. Road, Sirsi, Uttara Kannda, Karnataka. Pan : Aalas4363C . . . . . . . Applicant V/S Income Tax Officer, Ward-1, Sirsi, Uttara Kannada. . . . . . . . Respondent Appearances Assessee By : Mr Sandeep Chalapathy [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 18/02/2025 घोषणा की तारीख / Date Of Pronouncement : 18/02/2025 Order Per Bench(1:1); The Present Twin Appeals Of The Assessee Impugns Separate Orders Both Dt. 09/08/2023 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Corresponding Order Of Assessment Passed U/S 143(3) R.W.S. 263/144B Of The Act By National Faceless E-Assessment Centre, Delhi [‘Ld. Nfeac’ Hereinafter] In Relation To Assessment Year 2017-18 & 2020-21 [‘Ays’ Hereinafter] Respectively.

For Appellant: Mr Sandeep Chalapathy [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 127Section 143(3)Section 250

…e therefore required to be transferred to ITAT Bengaluru Benches, Bengaluru. To coagulate this legal position, the rival parties taken us through standing order of ITAT issued in the year 2002 and the binding precedence laid in ‘PCIT Vs ABC Paper Ltd.’ [2022, 447 ITR 1 (SC)]. The Revenue pressing into service rule 4 of ITAT- Rules, 1963 per contra prayed for dismissal of these appeals in limine. 3. We have heard the rival parties’ submissions on jurisdiction of this bench and subject to rule 18 (supra) perused the material placed on records and considered the issue in the light of settled position of law which w…

Suvarna Co-Operative Society Limited, Sirsi vs. Income Tax Officer, Ward - 1, Sirsi

ITA 164/PAN/2023[2017-18]Status: DisposedITAT Panaji18 Feb 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 164 & 165/Pan/2023 Assessment Year : 2017-18 & 2020-21 Suvarna Co-Operative Society Limited. No. 111, T.S.S. Road, Sirsi, Uttara Kannda, Karnataka. Pan : Aalas4363C . . . . . . . Applicant V/S Income Tax Officer, Ward-1, Sirsi, Uttara Kannada. . . . . . . . Respondent Appearances Assessee By : Mr Sandeep Chalapathy [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 18/02/2025 घोषणा की तारीख / Date Of Pronouncement : 18/02/2025 Order Per Bench(1:1); The Present Twin Appeals Of The Assessee Impugns Separate Orders Both Dt. 09/08/2023 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Corresponding Order Of Assessment Passed U/S 143(3) R.W.S. 263/144B Of The Act By National Faceless E-Assessment Centre, Delhi [‘Ld. Nfeac’ Hereinafter] In Relation To Assessment Year 2017-18 & 2020-21 [‘Ays’ Hereinafter] Respectively.

For Appellant: Mr Sandeep Chalapathy [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 127Section 143(3)Section 250

…e therefore required to be transferred to ITAT Bengaluru Benches, Bengaluru. To coagulate this legal position, the rival parties taken us through standing order of ITAT issued in the year 2002 and the binding precedence laid in ‘PCIT Vs ABC Paper Ltd.’ [2022, 447 ITR 1 (SC)]. The Revenue pressing into service rule 4 of ITAT- Rules, 1963 per contra prayed for dismissal of these appeals in limine. 3. We have heard the rival parties’ submissions on jurisdiction of this bench and subject to rule 18 (supra) perused the material placed on records and considered the issue in the light of settled position of law which w…

Income Tax Officer, Ward-1, Sirsi vs. Gajanan Rama Palankar, Sirsi

The appeal of the Revenue is DISMISSED as above

ITA 91/PAN/2024[2017-18]Status: DisposedITAT Panaji05 Feb 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 091/Pan/2024 Assessment Year : 2017-18 Income Tax Officer, Ward-1, Sirsi Uttara Kannada. . . . . . . . Appellant

For Appellant: None for the assesseeFor Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 127Section 143(3)Section 250

…olidify the legal position in relation to jurisdiction, the Ld. DR candidly assisted by taking us through the standing order of ITAT issued in the year 1971 and also the recent judgement of the Hon’ble Supreme Court rendered in ‘PCIT Vs ABC Paper Ltd.’ [2022, 447 ITR 1 (SC)]. 4. We have heard the submissions on jurisdiction of this bench and subject to rule 18 of ITAT Rules, 1963 perused the material placed on records and considered the issue in the light of settled position of law which was also forewarned to the Revenue. ITAT-Panaji Page 2 of 4 ITO Vs Gajanan Rama Palankar, Sirsi ITA Nos.091/PAN/2024 AY 2017…

Villupuram Municipal Employees Cooperative, Villupuram vs. Addl (Or) JCIT(A), Gwalior

Appeal is dismissed in above terms

ITA 210/AGR/2023[2021-22]Status: DisposedITAT Agra03 Feb 2025AY 2021-22

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: NoneFor Respondent: Sh. Shailendra Shrivastava, Sr. DR
Section 143(1)

…nch 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, Agra 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…

Ramesh Potnuru, Srikakulam vs. Addl JCIT Appeals, Thiruvanatapuram

In the result, the appeal filed by the assessee stands dismissed

ITA 661/COCH/2024[2017-2018]Status: DisposedITAT Cochin29 Jan 2025AY 2017-2018

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Ramesh Potnuru .......... Appellant 2-104, Main Road, Lolugu Srikakulam 532168, Ap [Pan: Cphpp8568V] Vs. The Income Tax Officer, Ward-1 .......... Respondent 1St Floor, Aayakar Bhavan Srikakulam 532001 Appellant By: Ms. Krishna Manojna, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 16.01.2025 Date Of Pronouncement: 29.01.2025

For Appellant: Ms. Krishna Manojna, CAFor Respondent: Smt. Leena Lal, Sr. D.R

…otification No. F. 63 dated 24.04.2019 issued under the Standing Order under Income Tax (Appellate Tribunal) Rules, 1963. It is also relevant to make a reference to the recent judgment of the Hon'ble Supreme Court in the case of PCIT v. ABC Papers Ltd. [2022] 447 ITR 1 3 Ramesh Potnuru (SC) and PCIT v. MSPL Ltd. [2023] 454 ITR 280 (SC) wherein it was held that the jurisdiction of the Income Tax Appellate Tribunal is determined by the location of the Assessing Officer who pass the assessment order. Therefore, in the light of the above legal position, the appeal filed by the assessee does not lie before this Benc…

DCIT, Circle - 8, Kolkata vs. M/S. Sahara India Mutual Benefit Co. Ltd., Kolkata

Appeals are dismissed in above terms

ITA 1511/KOL/2008[2000-01]Status: DisposedITAT Kolkata29 Jan 2025AY 2000-01

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144

…e instant issue of territorial jurisdiction of various Benches as per “location of the office of the Assessing Officer” in para 4 thereof. We also deem it appropriate to refer to hon’ble apex court’s recent landmark decision in PCIT Vs. ABC Papers Ltd. (2022) 447 ITR 1 (SC), settling the issue that it is only the “situs” of the Assessing Officer framing assessment which forms the decisive factor for the purpose of determining territorial jurisdiction of hon’ble high court. 7. Needless to mention, we wish to clarify here that this Tribunal’s forgoing STANDING ORDER applicable with effect from 1st November, 1997 ha…

DCIT, Circle - 8, Kolkata vs. M/S. Sahara India Mutual Benefit Co. Ltd., Kolkata

Appeals are dismissed in above terms

ITA 1306/KOL/2007[1999-2000]Status: DisposedITAT Kolkata29 Jan 2025AY 1999-2000

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144

…e instant issue of territorial jurisdiction of various Benches as per “location of the office of the Assessing Officer” in para 4 thereof. We also deem it appropriate to refer to hon’ble apex court’s recent landmark decision in PCIT Vs. ABC Papers Ltd. (2022) 447 ITR 1 (SC), settling the issue that it is only the “situs” of the Assessing Officer framing assessment which forms the decisive factor for the purpose of determining territorial jurisdiction of hon’ble high court. 7. Needless to mention, we wish to clarify here that this Tribunal’s forgoing STANDING ORDER applicable with effect from 1st November, 1997 ha…

DCIT, Central Circle - I, Lucknow vs. M/S. Sahara India Mutual Benefit Co. Ltd., Lucknow

Appeals are dismissed in above terms

ITA 706/LKW/2002[1996-97]Status: DisposedITAT Lucknow29 Jan 2025AY 1996-97

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144

…e instant issue of territorial jurisdiction of various Benches as per “location of the office of the Assessing Officer” in para 4 thereof. We also deem it appropriate to refer to hon’ble apex court’s recent landmark decision in PCIT Vs. ABC Papers Ltd. (2022) 447 ITR 1 (SC), settling the issue that it is only the “situs” of the Assessing Officer framing assessment which forms the decisive factor for the purpose of determining territorial jurisdiction of hon’ble high court. 7. Needless to mention, we wish to clarify here that this Tribunal’s forgoing STANDING ORDER applicable with effect from 1st November, 1997 ha…

DCIT, Central Circle - I, Lucknow vs. M/S. Sahara India Mutual Benefit Co. Ltd., Lucknow

Appeals are dismissed in above terms

ITA 705/LKW/2002[1995-96]Status: DisposedITAT Lucknow29 Jan 2025AY 1995-96

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144

…e instant issue of territorial jurisdiction of various Benches as per “location of the office of the Assessing Officer” in para 4 thereof. We also deem it appropriate to refer to hon’ble apex court’s recent landmark decision in PCIT Vs. ABC Papers Ltd. (2022) 447 ITR 1 (SC), settling the issue that it is only the “situs” of the Assessing Officer framing assessment which forms the decisive factor for the purpose of determining territorial jurisdiction of hon’ble high court. 7. Needless to mention, we wish to clarify here that this Tribunal’s forgoing STANDING ORDER applicable with effect from 1st November, 1997 ha…

DCIT, Central Circle - I, Lucknow vs. Sahara India Mutual Benefit Co. Ltd., Lucknow

Appeals are dismissed in above terms

ITA 41/LKW/2002[1994-95]Status: DisposedITAT Lucknow29 Jan 2025AY 1994-95

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144

…e instant issue of territorial jurisdiction of various Benches as per “location of the office of the Assessing Officer” in para 4 thereof. We also deem it appropriate to refer to hon’ble apex court’s recent landmark decision in PCIT Vs. ABC Papers Ltd. (2022) 447 ITR 1 (SC), settling the issue that it is only the “situs” of the Assessing Officer framing assessment which forms the decisive factor for the purpose of determining territorial jurisdiction of hon’ble high court. 7. Needless to mention, we wish to clarify here that this Tribunal’s forgoing STANDING ORDER applicable with effect from 1st November, 1997 ha…

Sahara India Mutual Benefit Co., Lucknow vs. DCIT, Central Circle - 1, Lucknow

Appeals are dismissed in above terms

ITA 303/LKW/2001[1996-97]Status: DisposedITAT Lucknow29 Jan 2025AY 1996-97

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144

…e instant issue of territorial jurisdiction of various Benches as per “location of the office of the Assessing Officer” in para 4 thereof. We also deem it appropriate to refer to hon’ble apex court’s recent landmark decision in PCIT Vs. ABC Papers Ltd. (2022) 447 ITR 1 (SC), settling the issue that it is only the “situs” of the Assessing Officer framing assessment which forms the decisive factor for the purpose of determining territorial jurisdiction of hon’ble high court. 7. Needless to mention, we wish to clarify here that this Tribunal’s forgoing STANDING ORDER applicable with effect from 1st November, 1997 ha…

DCIT, Central Circle - I, Lucknow vs. M/S. Sahara India Mutual Benefit Co. Ltd., Lucknow

Appeals are dismissed in above terms

ITA 132/LKW/2000[1996-97]Status: DisposedITAT Lucknow29 Jan 2025AY 1996-97

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144

…e instant issue of territorial jurisdiction of various Benches as per “location of the office of the Assessing Officer” in para 4 thereof. We also deem it appropriate to refer to hon’ble apex court’s recent landmark decision in PCIT Vs. ABC Papers Ltd. (2022) 447 ITR 1 (SC), settling the issue that it is only the “situs” of the Assessing Officer framing assessment which forms the decisive factor for the purpose of determining territorial jurisdiction of hon’ble high court. 7. Needless to mention, we wish to clarify here that this Tribunal’s forgoing STANDING ORDER applicable with effect from 1st November, 1997 ha…

ACIT, Central Circle - I, Lucknow vs. M/S. Sahara India Mutual Benefit Co. Ltd., Lucknow

Appeals are dismissed in above terms

ITA 595/ALLD/1999[1995-96]Status: DisposedITAT Allahabad29 Jan 2025AY 1995-96

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144

…e instant issue of territorial jurisdiction of various Benches as per “location of the office of the Assessing Officer” in para 4 thereof. We also deem it appropriate to refer to hon’ble apex court’s recent landmark decision in PCIT Vs. ABC Papers Ltd. (2022) 447 ITR 1 (SC), settling the issue that it is only the “situs” of the Assessing Officer framing assessment which forms the decisive factor for the purpose of determining territorial jurisdiction of hon’ble high court. 7. Needless to mention, we wish to clarify here that this Tribunal’s forgoing STANDING ORDER applicable with effect from 1st November, 1997 ha…

Navodaya Education Trust, Raichur vs. Deputy Commissioner of Income Tax, Central Circle, Bellary

The appeal of the assessee is DISMISSED as above

ITA 25/PAN/2021[2016-17]Status: DisposedITAT Panaji28 Jan 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 025/Pan/2021 Assessment Year : 2016-17

For Appellant: None for the assesseeFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 127Section 154Section 250

…olidify the legal position in relation to jurisdiction, the Ld. DR candidly assisted by taking us through the standing order of ITAT issued in the year 1971 and also the recent judgement of the Hon’ble Supreme Court rendered in ‘PCIT Vs ABC Paper Ltd.’ [2022, 447 ITR 1 (SC)]. 4. We have heard the submissions on jurisdiction of this bench and subject to rule 18 (supra) perused the material placed on records and considered the issue in the light of settled position of law which was also forewarned to the parties present. ITAT-Panaji Page 2 of 4 Navodaya Education Trust Vs DCIT ITA Nos.025/PAN/2021 AY: 2016-17 5…