Peter Vaz v. CIT

436 ITR 616High Court2021#2513 most cited

What is Peter Vaz v. CIT authority for?

The restriction under Section 124(3) of the Income-tax Act on an assessee to object to an Assessing Officer's jurisdiction is triggered only when the dispute concerns the territorial jurisdiction vested under Section 120(1) or (2).

46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Peter Vaz v. CIT · Section 124 Income Tax Act · objection to AO jurisdiction · territorial jurisdiction · Section 120 Income Tax Act · validity of jurisdiction · assessment procedure · Income Tax Act 1961 Section 124(3) · Bombay High Court 2021

Sections most often in play

Section 147Section 148Section 144BSection 151ASection 124(3)Section 153ASection 132Section 144
Read the full judgment

Issues it is cited on

section 144(b)section 115whsection 115wfsection 124(3)(a)section 115wdsection 115wesection 124(3)section 124section 120section 147ofsection 151asection 33(4)

Judgments citing Peter Vaz v. CIT

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3036/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 May 2023AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…e assessee has referred to the decision of the Hon’ble Jurisdictional High Court in referred to the decision of the Hon’ble Jurisdictional High Court in referred to the decision of the Hon’ble Jurisdictional High Court in the cases of Peter Vaz v. CIT, [2021] 436 ITR 616 (Bom.) Peter Vaz v. CIT, [2021] 436 ITR 616 (Bom.) Peter Vaz v. CIT, [2021] 436 ITR 616 (Bom.) wherein following substantial ques following substantial question of law was raised before the Hon’ble tion of law was raised before the Hon’ble High Court : "Whether in the facts and circumstances of the present case, it was "Whether in the facts and…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3035/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 May 2023AY 2016-17

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…e assessee has referred to the decision of the Hon’ble Jurisdictional High Court in referred to the decision of the Hon’ble Jurisdictional High Court in referred to the decision of the Hon’ble Jurisdictional High Court in the cases of Peter Vaz v. CIT, [2021] 436 ITR 616 (Bom.) Peter Vaz v. CIT, [2021] 436 ITR 616 (Bom.) Peter Vaz v. CIT, [2021] 436 ITR 616 (Bom.) wherein following substantial ques following substantial question of law was raised before the Hon’ble tion of law was raised before the Hon’ble High Court : "Whether in the facts and circumstances of the present case, it was "Whether in the facts and…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3034/MUM/2022[2015-16]Status: DisposedITAT Mumbai31 May 2023AY 2015-16

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…e assessee has referred to the decision of the Hon’ble Jurisdictional High Court in referred to the decision of the Hon’ble Jurisdictional High Court in referred to the decision of the Hon’ble Jurisdictional High Court in the cases of Peter Vaz v. CIT, [2021] 436 ITR 616 (Bom.) Peter Vaz v. CIT, [2021] 436 ITR 616 (Bom.) Peter Vaz v. CIT, [2021] 436 ITR 616 (Bom.) wherein following substantial ques following substantial question of law was raised before the Hon’ble tion of law was raised before the Hon’ble High Court : "Whether in the facts and circumstances of the present case, it was "Whether in the facts and…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3033/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 May 2023AY 2014-15

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…e assessee has referred to the decision of the Hon’ble Jurisdictional High Court in referred to the decision of the Hon’ble Jurisdictional High Court in referred to the decision of the Hon’ble Jurisdictional High Court in the cases of Peter Vaz v. CIT, [2021] 436 ITR 616 (Bom.) Peter Vaz v. CIT, [2021] 436 ITR 616 (Bom.) Peter Vaz v. CIT, [2021] 436 ITR 616 (Bom.) wherein following substantial ques following substantial question of law was raised before the Hon’ble tion of law was raised before the Hon’ble High Court : "Whether in the facts and circumstances of the present case, it was "Whether in the facts and…

The Income Tax Officer -1, Raigarh, Raigarh(Cg) vs. Shri Shri Parmanand Gupta, Raigarh, Raigarh(Cg)

ITA 82/BIL/2017[2008-09]Status: DisposedITAT Raipur04 Aug 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 82/Rpr/2017 Co. No. 02/Rpr/2022 "नधा"रण वष" / Assessment Year : 2008-09 The Income Tax Officer-1, Raigarh (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Parmanand Gupta, Alochan Agrawal, L/H. Of Late Shri Parmanand Gupta, Prop. M/S. Balaji Handloom, 19/48, Palace Road, Raigarh (C.G.) Pan : Afdpg4961L ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, ARFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 147

…of the jurisdiction that was assumed by the A.O for initiating the reassessment proceedings. In support of his aforesaid contention the ld. AR had relied on the judgment of the Hon’ble High Court of Bombay in the case of Peter Vaz &Ors. Vs. CIT & Ors. (2021) 436 ITR 616 (Bom). 7. Per contra, the ld. Departmental Representative (for short “DR”) objected to the seeking of condonation of delay in filing of the cross-objection by the assessee 8. After having given a thoughtful consideration to the aforesaid contentions of the Ld. AR, we find substance in the same. Admittedly, it is a matter of fact that the asses…

Ravi Sellappan, Pune vs. Assistant Commissioner of Income Tax, Circle -7, Pune

ITA 180/PUN/2022[2008-09]Status: DisposedITAT Pune14 Jul 2022AY 2008-09

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.180/Pun/2022 िनधा"रणवष" / Assessment Year : 2008-09 Shri Ravi Sellappan, The Acit, Circle-7. B-204, Victoria Garden, Vs Kalyani Nagar, Pune – 411006. . Pan: Aekps 0589 J Appellant/ Assessee Respondent /Revenue Cross Objection No.15/Pun/2017 (Arising Out Of Ita No.1277/Pun/2017) िनधा"रणवष" / Assessment Year : 2008-09 Shri Ravi Sellappan, The Acit, Circle-7. B-204, Victoria Garden, Vs. Kalyani Nagar, Pune – 411006. Pan: Aekps 0589 J Appellant/ Assessee Respondent /Revenue Assessee By Shri Jitendra Jain & Shri Aditya Dastane – Ar Revenue By Shri Sunil Kumar – Dr Date Of Hearing 24/06/2022 Date Of Pronouncement 14/07/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal Ita No.180/Pun/2022 As Well As Cross Objection C.O.No.15/Pun/2022 In Revenue’S Appeal No.1277/Pun/2019, For A.Y. 2008-09 Arise From The Cit(A), Pune- 5’S Order Dated 27.04.2017 Passed In Case No. Itba/Apl/S/5250/2017-18/1004095937(1), In Proceedings Under Section 147 R.W.S 143(3) Of The Income Tax Act, 1961. Ita No.180/Pun/2022 & C.O.No.15/Pun/2022 Ravi Sellappan, Pune

Section 147

…'s appeal ITA No. 1277/PUN/2017) nor his main cross appeal ITA No.180/PUN/2022 anymore subject to the condition that he is granted liberty to raise all factual as well as legal issues in the departmental appeal hereinabove in light of Peter Vaz Vs. CIT (2021) 436 ITR 616 (BOM). The Revenue is equally fair in not opposing the assessee's forging withdrawal subject to all just exceptions. Faced with this situation, we dismiss the assessee's above Cross Objection CO No 15/PUN/2015(in Revenue appeal ITA No.1277/PUN/2017) as well as his main cross appeal ITA No.180/PUN/2022 in above terms. Ordered accordingly. 3. This…