Ranjeet Singh v. ACIT

SHRI KAMLESH KUMAR AGARWAL THROUGH LEGAL HEIR SMT. LAKSHMI AGARWAL,NEW DELHI vs. ITO, GHAZIABAD

In the result, the appeal of the assessee is allowed as

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1057/Del/2017 िनधा"रणवष"/Assessment Year: 2008-09 बनाम Kamlesh Kumar Agarwal Ito (Through Legal Heir Smt. Vs. Ward 1(3) Lakshmi Agarwal) Ghaziabad. C/O M/S Rra Taxindia, D-28, South Extension, Part-1, New Delhi. Pan No. Aaspk0932H अपीलाथ" Appellant ""यथ"/Respondent

…I.T.A.No.1057/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.1057/Del/2017 िनधा"रणवष"/Assessment Year: 2008-09 बनाम Kamlesh Kumar Agarwal ITO (through Legal Heir Smt. Vs. Ward 1(3) Lakshmi Agarwal) Ghaziabad. C/o M/s RRA Taxindia, D-28, South Extension, Part-1, New Delhi. PAN No. AASPK0932H अपीलाथ" Appellant ""यथ"/Respondent Dr. Rakesh Gupta, Adv. िनधा"रतीक"ओरसे /Assessee by Shri Om Prakash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 01.04.2022 18.05.2022 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D…

KUSUM NANGIA,NEW DELHI vs. ACIT, CIRCLE-2(2)(2) INT. TAX., NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

…asi judicial authority having no jurisdiction, it is an obligation of Appellate Court to rectify the error and set aside order passed by authority or forum having no jurisdiction.” 18. Coordinate Bench of the Tribunal in case of Ranjeet Singh vs. ACIT (2009) 120 TTJ 517 (Delhi) while deciding the identical issue held that, “when notice u/s 148 was issued by the ITO, Ghaziabad whereas the assessee is being assessed at Delhi and ITO, Ghaziabad on the date of issuance of notice had no jurisdiction to assess the assessee, notice itself was invalid.” 19. In view of what has been discussed above and following the dec…

DCIT, CIRCLE-2(2)(2) INT. TAX., NEW DELHI vs. KUSUM NANGIA, NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

…asi judicial authority having no jurisdiction, it is an obligation of Appellate Court to rectify the error and set aside order passed by authority or forum having no jurisdiction.” 18. Coordinate Bench of the Tribunal in case of Ranjeet Singh vs. ACIT (2009) 120 TTJ 517 (Delhi) while deciding the identical issue held that, “when notice u/s 148 was issued by the ITO, Ghaziabad whereas the assessee is being assessed at Delhi and ITO, Ghaziabad on the date of issuance of notice had no jurisdiction to assess the assessee, notice itself was invalid.” 19. In view of what has been discussed above and following the dec…

MRS. ALKA GOEL,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Sh. N. K. Sainiita No. 3065/Del/2014 : Asstt. Year : 1999-2000 Alka Goel, Vs Income Tax Officer, 32-E, Sainik Farm, Ward-13(1), New Delhi New Delhi (Appellant) (Respondent) Pan No. Aajpg1271G Assessee By : Sh. A. Mathur, Ca Revenue By : Sh. T. Vasanthan, Sr. Dr Date Of Hearing : 27.06.2017 Date Of Pronouncement : 30.06.2017 Order This Is An Appeal By The Assessee Against The Order Dated 20.02.2014 Of Ld. Cit(A)-Xvi, Delhi.

…/Mum/2014 (ITAT, E Bench, Mumbai). v) 122 to 129 ITO vs. Sh. Om Prakash Kukreja in I.T.A. No. 335 & 336/Chd/2015 (ITAT, Chandiragh Bench, Chandigarh). 130 to 135 vi) K.K. Loomba, Mrs. Uma Looma vs CIT & Others 241 ITR - 152 (Delhi) vii) Rajneet Singh vs. ACIT 120 TTJ 517 (ITAT, Delhi) 136 to 137 viii) Kishanchand Chellaram vs. CIT 125 ITR 713 (SC) 138 to 142 7 Alka Goel 5. It has been stated in the said application that the fresh documents are very important for proper representation of the appeal and a request has been made to admit these additional evidences. It has further been submitted that the assessee cou…