Sant Baba Mohan Singh v. CIT

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

…ned By:KAMLESH KUMAR Signing Date:02.09.2024 17:04:21 Signature Not Verified ITA 52/2023 & other connected matters Page 56 of 74 authority taking it has no power to have seisin over the case (see Sant Baba Mohan Singh v. CIT, [1973] 90 ITR 197 (All). 19. In the present case, it is not the stand of the assessee nor can it be said that the Income-Tax Officer lacked pecuniary or territorial jurisdiction or was not competent to have seisin over the assessee's case. The assessee's only grievance is that the Income-Tax Officer having not complied with the provisions of section 144B, the…

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…ned By:KAMLESH KUMAR Signing Date:02.09.2024 17:04:21 Signature Not Verified ITA 52/2023 & other connected matters Page 56 of 74 authority taking it has no power to have seisin over the case (see Sant Baba Mohan Singh v. CIT, [1973] 90 ITR 197 (All). 19. In the present case, it is not the stand of the assessee nor can it be said that the Income-Tax Officer lacked pecuniary or territorial jurisdiction or was not competent to have seisin over the assessee's case. The assessee's only grievance is that the Income-Tax Officer having not complied with the provisions of section 144B, the…

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…ned By:KAMLESH KUMAR Signing Date:02.09.2024 17:04:21 Signature Not Verified ITA 52/2023 & other connected matters Page 56 of 74 authority taking it has no power to have seisin over the case (see Sant Baba Mohan Singh v. CIT, [1973] 90 ITR 197 (All). 19. In the present case, it is not the stand of the assessee nor can it be said that the Income-Tax Officer lacked pecuniary or territorial jurisdiction or was not competent to have seisin over the assessee's case. The assessee's only grievance is that the Income-Tax Officer having not complied with the provisions of section 144B, the…

SH. RAGHUBIR PRASAD,DELHI vs. ITO, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Sh. N. K. Sainiita No. 878/Del/2016 : Asstt. Year : 2003-04 Sh. Raghubir Prasad, Vs Income Tax Officer, Ak-15, Shalimar Bagh, Ward-19(1), Delhi-110088 New Delhi (Appellant) (Respondent) Pan No. Aaapp1094K Assessee By : Sh. V. K. Tulsiyan, Ca Revenue By : Sh. F. R. Meena, Sr. Dr Date Of Hearing : 19.09.2016 Date Of Pronouncement : 29.09.2016 Order This Is An Appeal By The Assessee Against The Order Dated 21.01.2016 Of Ld. Cit(A)-Xii, New Delhi.

…cted in public interest or on grounds of public policy cannot be waived, because of the underlying principle that jurisdiction could neither be waived nor created by consent. The Hon'ble Allahabad High Court in the case of Sant Baba Mohan Singh vs. CIT (1973) 90 ITR 197 (All.) has held that a proceeding is a nullity where the AO has no jurisdiction ab initio to take up the proceeding. A proceeding is a nullity when the authority taking it up has no jurisdiction either because of want of pecuniary jurisdiction or of territorial jurisdiction or of jurisdiction over the subject matter of the proceeding. A proceeding…

SH. AMIT KUMAR,DELHI vs. ITO, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Sh. N. K. Sainiita No. 877/Del/2016 : Asstt. Year : 2003-04 Sh. Amit Kumar, Vs Income Tax Officer, Ak-15, Shalimar Bagh, Ward-19(1), Delhi-110088 New Delhi (Appellant) (Respondent) Pan No. Aavpk0217C Assessee By : Sh. V. K. Tulsiyan, Ca Revenue By : Sh. F. R. Meena, Sr. Dr Date Of Hearing : 22.09.2016 Date Of Pronouncement : 29.09.2016 Order This Is An Appeal By The Assessee Against The Order Dated 21.01.2016 Of Ld. Cit(A)-Xii, New Delhi.

…cted in public interest or on grounds of public policy cannot be waived, because of the underlying principle that jurisdiction could neither be waived nor created by consent. The Hon'ble Allahabad High Court in the case of Sant Baba Mohan Singh vs. CIT (1973) 90 ITR 197 (All.) has held that a proceeding is a nullity where the AO has no jurisdiction ab initio to take up the proceeding. A proceeding is a nullity when the authority taking it up has no jurisdiction either because of want of pecuniary jurisdiction or of territorial jurisdiction or of jurisdiction over the subject matter of the proceeding. A proceeding…

COMMSSIONER OF INCOME TAX DELHI-XVI vs. S.S. AHLUWALIA

…:- State of Gujarat v. Rajesh Kumar ChianLal AIR 1996 P.2664 Raza Textiles Ltd. v. ITO 87 ITR 539 (S.C.). ChoubeyJagdish Prasad v. Gaya Pal Chaturvedi AIR 1959 492 P. Das Muni Reddy v. AppaRao AIR 1974 208 Sant Baba Mphan Singh v. CIT 90 ITR 197 77 Taxman 265 – SitaramRathore vs. CIT 9. We have carefully perused the aforesaid judgments and we find that whenever an order is passed by an officer having no jurisdiction to pass such order, that order is void ab initio and it deserves to be annulled. The defect in this order is not curable and it cannot be rectified eve…

COMMISSIONER OF WEALTH TAX vs. S.S. AHLUWALIA

…:- State of Gujarat v. Rajesh Kumar ChianLal AIR 1996 P.2664 Raza Textiles Ltd. v. ITO 87 ITR 539 (S.C.). ChoubeyJagdish Prasad v. Gaya Pal Chaturvedi AIR 1959 492 P. Das Muni Reddy v. AppaRao AIR 1974 208 Sant Baba Mphan Singh v. CIT 90 ITR 197 77 Taxman 265 – SitaramRathore vs. CIT 9. We have carefully perused the aforesaid judgments and we find that whenever an order is passed by an officer having no jurisdiction to pass such order, that order is void ab initio and it deserves to be annulled. The defect in this order is not curable and it cannot be rectified eve…

COMMISSIONER OF INCOME TAX vs. KUBER TOBACCO PRODUCTS PVT LTD

The appeal stands disposed of

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

…h c) % * IN TIIE HIGH COURT OF DELI{I AT NEW DELHI -r. ITA No.1l59/2010 CIT ..... APPellant 'I'hrough: Mr.Sanjeev Sabharu'al, Sr. Stancling Counscl. versus KIJI]l-ilt'I-OIIACCO PRODUCTS P. LTD. ..... Itcspondent 'fhrough: Mr. Ajay Vohra. and Ms. Kavita Jha, Advocates. l)atc oI l)ecision : October 06. 2010 CORAM: tr.ION'I}I,E MR. JUSTICE A.K. SIKRI IIC)N'BLE MS. J{JS'tr'ICtr] REyA KIIETRAPAL 1. Whethcr reporters ot local papers ma1'be allowcd to sce the judgment? 2.'['<t bc rcfcrred to the ltcporter or not? 3. Whcthcr.jurdgment shoulcl be reported in Digcsti' JUpGMENT(ORAL) : REVA KHE'IRAPAL, J. A search operat…

COMMISSIONER OF INCOME TAX vs. KUBER TOBACCO PRODUCTS PVT LTD

The appeal stands disposed of

…of judgments were cited, including the following: - - 1) CIT vs. Shrawan Kumar, 210 ITR 886 (SC); - 2) Associated Cement Co. Ltd. vs. CTO, 48 STC 466 (SC); - 3) Vishwanath Prasad Bhagwati Prasad, 202 ITR 469 (All); - 4) Sant Baba Mohan Singh vs. CIT, 90 ITR 197 (All); - 5) Kapurchand Shrimal vs. CIT, 131 ITR 451 (SC);  - 6) Rasikkamani vs. CIT, 203 ITR 848 (Bom.); - 7) Jai Prakash Singh vs. CIT, 219 ITR 737 (SC); and - 8) CWT vs. Man Bahadur Singh, 208 ITR 658 (Raj.). - 7. The Tribunal after considering the rival submissions of the parties by its order dated 14.01.2009 rend…