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 367,154 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.

M/S.Manappuram Hotels P. Ltd, Thrissur vs. The ACIT, Thrissur

ITA 455/COCH/2018[2007-08]Status: DisposedITAT Mumbai17 Jan 2025AY 2007-08

Bench: Shri Saktijit Dey, Hon’Ble & Shri Girish Agrawalassessment Year: 2007-08

For Appellant: Shri Sureshkumar C, ARFor Respondent: Shri R.R. Makwana, Sr. DR
Section 144

…Benches. The learned counsel for the assessee did not dispute that the territorial jurisdiction of the appeal would lie before ITAT Mumbai Benches on the basis of the decision of Hon'ble Supreme Court in Principal Commissioner of Income-tax vs ABC Papers Ltd. 447 ITR 1 (SC)). 4. As per para 8 of Chapter II and para 16H of Chapter III of the office manual although the appeal can be filed before any Bench, the…

Vishnusa R Habib, Hubli vs. Assistant Commissioner of Income Tax, Central Wing, Central Circle, Hubli

The appeals are DISMISSED as above

ITA 81/PAN/2024[2017-18]Status: DisposedITAT Panaji07 Jan 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita No. 080/Pan/2024 & Ita No. 081/Pan/2024 Assessment Year : 2017-18 Manjunath Vishnusa Habib 215/2, Sarvade Building, Chnadranath Nagar, Behind Neelkant Apts., Hubli-580023 Pan:Abvph7716E . . . . . . . Appellant-1

For Appellant: None for the AssesseeFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 127Section 250Section 253(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 080/PAN/2024 & ITA No. 081/PAN/2024 Assessment Year : 2017-18 Manjunath Vishnusa Habib 215/2, Sarvade Building, Chnadranath Nagar, Behind Neelkant Apts., Hubli-580023 PAN:ABVPH7716E . . . . . . . Appellant-1 Vishnusa R Habib 1, Saraf Katti, Javali Sal, Hubli-580020 PAN:AAFPH8869K . . . . . . . Appellant-2 V/s Asstt. Commissioner of Income Tax, Central Wing, Central Circle, Hubli . . . . . . . Respondent Appearances Assessee by : None for th…

Manjunath Vishnusa Habib, Hubli vs. Assistant Commissioner of Income Tax, Central Wing, Central Circle, Hubli

The appeals are DISMISSED as above

ITA 80/PAN/2024[2017-18]Status: DisposedITAT Panaji07 Jan 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita No. 080/Pan/2024 & Ita No. 081/Pan/2024 Assessment Year : 2017-18 Manjunath Vishnusa Habib 215/2, Sarvade Building, Chnadranath Nagar, Behind Neelkant Apts., Hubli-580023 Pan:Abvph7716E . . . . . . . Appellant-1

For Appellant: None for the AssesseeFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 127Section 250Section 253(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 080/PAN/2024 & ITA No. 081/PAN/2024 Assessment Year : 2017-18 Manjunath Vishnusa Habib 215/2, Sarvade Building, Chnadranath Nagar, Behind Neelkant Apts., Hubli-580023 PAN:ABVPH7716E . . . . . . . Appellant-1 Vishnusa R Habib 1, Saraf Katti, Javali Sal, Hubli-580020 PAN:AAFPH8869K . . . . . . . Appellant-2 V/s Asstt. Commissioner of Income Tax, Central Wing, Central Circle, Hubli . . . . . . . Respondent Appearances Assessee by : None for th…

Haresh Kumar Mehta, Belgaum vs. The Assistant Commissioner of Income Tax, Central Circle, Hubli

The appeal of the assessee is DISMISSED as above

ITA 104/PAN/2024[2019-20]Status: DisposedITAT Panaji07 Jan 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2019-20 Haresh Kumar Mehta 9, Fort Road, Belgaum Karnataka-590016 Pan:Adbpm5747Q . . . . . . . Appellant

For Appellant: None for the AssesseeFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 127Section 143(3)Section 250Section 253(1)

…i Benches Panaji, hence the appeal deserves to be dismissed as not-maintainable. To drive home former contention the Ld. DR beside pressing into service the standing orders of ITAT has also relied upon the judgement rendered in ‘PCIT Vs ABC Paper Ltd.’ [2022, 447 ITR 1 (SC)]. Per contra, nothing contrary was brought/placed on record by the appellant to dismantle the respondent’s assertion and to invalidate the effective standing orders of the ITAT in force. ITAT-Panaji Page 2 of 4 Haresh Kumar Mehta Vs ACIT ITA Nos.104/PAN/2024 AY : 2019-20 4. We have heard the Revenue on limited issue of jurisdiction of this…

Harish Ramchandra Joshi (HUF), Hubli vs. The Assistant Commissioner of Income Tax, Circle - 1(1) & Tps, Hubli

ITA 186/PAN/2023[2017-18]Status: DisposedITAT Panaji06 Jan 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita No. 186/Pan2023 & Sa No. 14/Pan/2024 Assessment Year : 2017-18 Harish Ramchandra Joshi (Huf) Plot No-7, Kumbhakonam, Deshpande Nagar, Hubali. Pan:Aadhh7992B . . . . . . . Appellant

For Appellant: Mr Omkar Godbole [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 127Section 250Section 253(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 186/PAN2023 & SA No. 14/PAN/2024 Assessment Year : 2017-18 Harish Ramchandra Joshi (HUF) Plot No-7, Kumbhakonam, Deshpande Nagar, Hubali. PAN:AADHH7992B . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Circle-1(1) & TPS, Hubli . . . . . . . Respondent Appearances Assessee by : Mr Omkar Godbole [‘Ld. AR’] Revenue by : Mr Narendra Reddy [‘Ld. DR’] Date of conclusive Hearing : 06/01/2025 Date of Pronouncement : 06/01/2025 ORDER P…

The Assistant Commissioner of Income Tax, Central Circle, Bellary vs. Shri Vishnukant C Bhutada, Raichur

The appeal of the Revenue is DISMISSED as above

ITA 247/PAN/2019[2016-17]Status: DisposedITAT Panaji06 Jan 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 247/Pan/2019 Assessment Year : 2016-17 Asstt. Commissioner Of Income Tax, Central Circle, Bellary. . . . . . . . Appellant

For Appellant: None for the assesseeFor Respondent: Capt. Pradeep Arya [‘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 parties present. ITAT-Panaji Page 2 of 4 ACIT Vs Vishnukant C Bhutada ITA Nos.247/PAN/2019 5. We…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Radiant Digitek Network Limited, Kota

Appeal of the Revenue is dismissed as not maintainable

ITA 687/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh31 Dec 2024AY 2017-18

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: NoneFor Respondent: Smt. Kusum Bansal, CIT-DR
Section 124Section 127Section 132

…er hearing ld. CIT-DR, we noted that the situs of this appeal does not lie to ITAT Chandigarh Benches rather it lies with ITAT Jaipur Benches. Even otherwise, in view of the decision of Hon’ble Supreme Court in the case of Pr. CIT Vs ABC Papers Ltd. (2022) 447 ITR 1, the situs of the appeal lies wherever the jurisdiction of the AO is situated and in the present case, the AO is situated at Jaipur and hence, the jurisdiction of this appeal lies at ITAT, Jaipur. Hence, we dismiss this appeal of Revenue with opportunity to file this appeal afresh with ITAT Jaipur within 60 days from the date of this order. The…

ACIT-3(4), Mumbai vs. M/S Union Bank of India Successor of Corporation Bank, Mumbai

ITA 2175/MUM/2022[2016-17]Status: DisposedITAT Mumbai18 Dec 2024AY 2016-17

Bench: the Bangalore Benches of the Tribunal since the seat of the Assessing Officer passing the assessment order determined the jurisdiction of the Tribunal. Therefore, both the appeals were incorrectly filed by the Revenue before the Mumbai Benches of the Tribunal. Reliance in this regard was also placed on the decision of the Mumbai Bench of the Tribunal in the case of the Assessee for the

For Appellant: Shri Ananthan SFor Respondent: Shri Vivek Perampurna
Section 127Section 250

…ssee filed submitted that the assessment order was passed by the Assessing ITA No. 2174 & 2175/MUM/2022 Assessment Year: 2016-17 & 2017-18 Officer, Mangalore falling. In view of the judgment of the Hon'ble Supreme Court in the case of ABC Papers Ltd. [2022] 447 ITR 1 (SC), the appeal should have been filed by the Revenue before the Bangalore Benches of the Tribunal since the seat of the Assessing Officer passing the assessment order determined the jurisdiction of the Tribunal. Therefore, both the appeals were incorrectly filed by the Revenue before the Mumbai Benches of the Tribunal. Reliance in this regard was…

Income Tax Officer Ward 4(1), Nagpur vs. Ggf Mercantile Private Limited, Nagpur

In the result, the Revenue’s appeal and assessee’s cross–objection are dismissed in terms indicated above

ITA 415/NAG/2023[2011-12]Status: DisposedITAT Nagpur12 Dec 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.415/Nag./2023 (Assessment Year : 2011–12) Income Tax Officer ……………. Appellant Ward–4(1), Nagpur v/s GGF Mercantile Pvt. Ltd. ……………. Respondent Shop no.45, Handloom Market Gandhigag, Nagpur 440 032 C.O. no.4/Nag./2024 (Arising out of ITA no.415/Nag./2023) (Assessment Year : 2011–12) GGF Mercantile Pvt. Ltd. ……………. Cross Objector Shop no.45, Handloom Market (Original Respondent) Gandhigag, Nagpur 440 032 v/s Income Tax Officer ……………. Respondent Ward–4(1), Nagpur (Origina…

The Pr. Commissioner of Income vs. Shri. Vishnu Mohan Reddy Chintapally

ITTA/113/2024HC Telangana04 Dec 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

JCIT(OSD), Corporate Circle-1(1), Chennai vs. M/S Allahabad Bank (Merged With Indian Bank), Chennai

In the result, appeal filed by the Revenue is dismissed

ITA 736/CHNY/2023[2013-14]Status: DisposedITAT Chennai04 Dec 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sanjeev Aditya, CAFor Respondent: Mr. R. Clement Ramesh –
Section 143(3)Section 154

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.736/Chny/2023 िनधा"रण वष"/Assessment Year: 2013-14 v. The JCIT (OSD), M/s.Allahabad Bank, Corporate Circle-1(1), (Merged with Indian Bank), Chennai. 254-260, Avval Shanmugam Salai, Royapettah, Chennai-600 014. [PAN: AACCA 8464 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr. R. Clement Ramesh – Kumar, CIT Assesse…

Smt. Ashrafi Devi Shiksha Samitti, Vill- Bajaderpur vs. Addl JCIT (A)- 9, Mumbai, National Faceless Appeal Centre

Appeal is dismissed with liberty granted to the Appellant to file appeal afresh before the Delhi

ITA 3989/MUM/2024[2022-23]Status: DisposedITAT Mumbai29 Nov 2024AY 2022-23

Bench: Mumbai Benches for the reasons that the order impugned was passed by the Learned Additional Joint Commissioner of Income Tax (Appeals) -9, Mumbai, whereas the

For Appellant: Shri Devashish BhadauriaFor Respondent: Shri Ram Krishn Kedia
Section 143(1)Section 250

…ts the territorial jurisdictional over the Appellant lies with the Assessing Officer in Delhi. In view of the aforesaid, as per the judgment of the Hon’ble Supreme Court of India in the case of Principal commissioner of Income Tax Vs. ABC Papers Ltd. : [2022] 447 ITR 1 (SC)[18/08/2022], the appeal was required to be filed in before Delhi Benches of the Tribunal. Accordingly, the present appeal is dismissed with liberty granted to the Appellant to file appeal afresh before the Delhi Benches of the Tribunal along with application seeking condonation of delay placing on record the correct facts pertaining to the ina…

Sandeep Bhuria, Ratlam vs. DCIT Central Circle-19, New Delhi

In the result, the appeal of the assessee is dismissed as not maintainable

ITA 2170/DEL/2023[2010-11]Status: DisposedITAT Delhi26 Nov 2024AY 2010-11

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshsandeep Bhuria, Vs. Dcit, 107, Gopal Colony, Jhabua, Central Circle-19, Ratlam, Madhya Pradesh New Delhi (Appellant) (Respondent) Pan:Affpb5652K

For Appellant: Shri Anuj Garg, CAFor Respondent: Shri Mritunjay Prasad Dwivedi, Sr. DR
Section 144

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Sandeep Bhuria, Vs. DCIT, 107, Gopal Colony, Jhabua, Central Circle-19, Ratlam, Madhya Pradesh New Delhi (Appellant) (Respondent) PAN:AFFPB5652K Assessee by : Shri Anuj Garg, CA Revenue by: Shri Mritunjay Prasad Dwivedi, Sr. DR Date of Hearing 23/10/2024 Date of pronouncement 26/11/2024 O R D E R PER M. BALAGANESH, A. M.: The appeal in ITA No.2170/Del/2023 for AY 2010-11, arises out of 1. the order of the Commissioner of Income Tax (Appeals)-27, New Delhi [hereinaft…

ACIT, New Delhi vs. Sahara India Commercial Corporation Ltd., Kolkata

Appeals are dismissed for want of territorial jurisdiction of Delhi Benches of Income Tax Appellate

ITA 225/DEL/2017[2006-07]Status: DisposedITAT Delhi26 Nov 2024AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2005-06 With Assessment Year: 2006-07 M/S. Sahara India Vs. Dy. Commissioner Of Income Commercial Corporation Tax, Ltd., Central Circle-6, Sahara India Sadan, New Delhi 2A Shakespeare Sarani, Kolkata-700071 Pan :Aadcs6118F (Appellant) (Respondent) With Assessment Year: 2005-06 With Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2006-07 Dy. Commissioner Of Income Vs. M/S. Sahara India Tax, Commercial Corporation Ltd., Central Circle-6, Sahara India Sadan, New Delhi 2A Shakespeare Sarani, Kolkata-700071 Pan :Aadcs6118F (Appellant) (Respondent)

Section 143(3)Section 271(1)(c)

…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, New Delhi vs. M/S Sahara India Commercial Corporation Ltd., Kolkata

Appeals are dismissed for want of territorial jurisdiction of Delhi Benches of Income Tax Appellate

ITA 1161/DEL/2016[2005-06]Status: DisposedITAT Delhi26 Nov 2024AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2005-06 With Assessment Year: 2006-07 M/S. Sahara India Vs. Dy. Commissioner Of Income Commercial Corporation Tax, Ltd., Central Circle-6, Sahara India Sadan, New Delhi 2A Shakespeare Sarani, Kolkata-700071 Pan :Aadcs6118F (Appellant) (Respondent) With Assessment Year: 2005-06 With Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2006-07 Dy. Commissioner Of Income Vs. M/S. Sahara India Tax, Commercial Corporation Ltd., Central Circle-6, Sahara India Sadan, New Delhi 2A Shakespeare Sarani, Kolkata-700071 Pan :Aadcs6118F (Appellant) (Respondent)

Section 143(3)Section 271(1)(c)

…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, New Delhi vs. M/S. Sahara India Commercial Corporation Limited, Kolkata

Appeals are dismissed for want of territorial jurisdiction of Delhi Benches of Income Tax Appellate

ITA 3329/DEL/2014[2006-07]Status: DisposedITAT Delhi26 Nov 2024AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2005-06 With Assessment Year: 2006-07 M/S. Sahara India Vs. Dy. Commissioner Of Income Commercial Corporation Tax, Ltd., Central Circle-6, Sahara India Sadan, New Delhi 2A Shakespeare Sarani, Kolkata-700071 Pan :Aadcs6118F (Appellant) (Respondent) With Assessment Year: 2005-06 With Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2006-07 Dy. Commissioner Of Income Vs. M/S. Sahara India Tax, Commercial Corporation Ltd., Central Circle-6, Sahara India Sadan, New Delhi 2A Shakespeare Sarani, Kolkata-700071 Pan :Aadcs6118F (Appellant) (Respondent)

Section 143(3)Section 271(1)(c)

…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…

M/S. Sahara India Commercial Corporation Ltd., Kolkata vs. DCIT, New Delhi

Appeals are dismissed for want of territorial jurisdiction of Delhi Benches of Income Tax Appellate

ITA 2455/DEL/2014[2006-07]Status: DisposedITAT Delhi26 Nov 2024AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2005-06 With Assessment Year: 2006-07 M/S. Sahara India Vs. Dy. Commissioner Of Income Commercial Corporation Tax, Ltd., Central Circle-6, Sahara India Sadan, New Delhi 2A Shakespeare Sarani, Kolkata-700071 Pan :Aadcs6118F (Appellant) (Respondent) With Assessment Year: 2005-06 With Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2006-07 Dy. Commissioner Of Income Vs. M/S. Sahara India Tax, Commercial Corporation Ltd., Central Circle-6, Sahara India Sadan, New Delhi 2A Shakespeare Sarani, Kolkata-700071 Pan :Aadcs6118F (Appellant) (Respondent)

Section 143(3)Section 271(1)(c)

…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, New Delhi vs. M/S. Sahara India Commercial Corp. Ltd., Kolkata

Appeals are dismissed for want of territorial jurisdiction of Delhi Benches of Income Tax Appellate

ITA 1151/DEL/2014[2005-06]Status: DisposedITAT Delhi26 Nov 2024AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2005-06 With Assessment Year: 2006-07 M/S. Sahara India Vs. Dy. Commissioner Of Income Commercial Corporation Tax, Ltd., Central Circle-6, Sahara India Sadan, New Delhi 2A Shakespeare Sarani, Kolkata-700071 Pan :Aadcs6118F (Appellant) (Respondent) With Assessment Year: 2005-06 With Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2006-07 Dy. Commissioner Of Income Vs. M/S. Sahara India Tax, Commercial Corporation Ltd., Central Circle-6, Sahara India Sadan, New Delhi 2A Shakespeare Sarani, Kolkata-700071 Pan :Aadcs6118F (Appellant) (Respondent)

Section 143(3)Section 271(1)(c)

…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…

M/S. Sahara India Commercial Corporation Ltd., Kolkata vs. DCIT, New Delhi

Appeals are dismissed for want of territorial jurisdiction of Delhi Benches of Income Tax Appellate

ITA 1071/DEL/2014[2005-06]Status: DisposedITAT Delhi26 Nov 2024AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2005-06 With Assessment Year: 2006-07 M/S. Sahara India Vs. Dy. Commissioner Of Income Commercial Corporation Tax, Ltd., Central Circle-6, Sahara India Sadan, New Delhi 2A Shakespeare Sarani, Kolkata-700071 Pan :Aadcs6118F (Appellant) (Respondent) With Assessment Year: 2005-06 With Assessment Year: 2005-06 With Assessment Year: 2006-07 With Assessment Year: 2006-07 Dy. Commissioner Of Income Vs. M/S. Sahara India Tax, Commercial Corporation Ltd., Central Circle-6, Sahara India Sadan, New Delhi 2A Shakespeare Sarani, Kolkata-700071 Pan :Aadcs6118F (Appellant) (Respondent)

Section 143(3)Section 271(1)(c)

…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, Lucknow vs. Sahara India Ltd., Lucknow

ITA 823/LKW/2005[1994-95]Status: DisposedITAT Delhi20 Nov 2024AY 1994-95

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 1994-95 Vs. Sahara India Ltd, Acit, Central Circle-1, 1, Kapoorthala Complex, Lucknow Aliganj, Lucknow Pan : (Appellant) (Respondent) With C.O. No.29/Lkw/2006 [Arising Out Of Ita No.823/Lkw/2005 Assessment Year: 1994-95 Sahara India Ltd, Vs. Acit, 1, Kapoorthala Complex, Central Circle-1, Aliganj, Lucknow Lucknow Pan : (Appellant) (Respondent) Assessee By Sh. Dinesh Verma, Adv. Sh. Sarvesh Srivastava, Ar Department By Mr. Javed Akhtar, Cit(Dr) Date Of Hearing 14.11.2024 Date Of Pronouncement 20.11.2024 Order

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. 6. Needless to mention, we wish to clarify here that this Tribunal’s forgoing STANDING ORDER applicable with effect from 1st November, 1997 ha…