Smt. Jaswinder Kaur Kooner v. CIT(A)

291 ITR 80High Court2007#15559 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 124(1)Section 124(3)Section 127Section 139Section 142(1)Section 143(2)Section 143(3)Section 54F

Judgments citing Smt. Jaswinder Kaur Kooner v. CIT(A)

Kusum Dube, New Delhi vs. ITO, Ward- 2(3), Gurgaon

The appeal of the assessee is allowed

ITA 7444/DEL/2018[2015-16]Status: DisposedITAT Delhi14 Aug 2025AY 2015-16

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishrakusum Dube Vs. Ito Ward 2(3) C/O Kapil Goel Adv. Gurgaon, Income Tax F-26/124 Sector 7, Rohini Department, Phase V, Delhi - 110085 Udyog Vihar, Sector 19, Gurugram, Haryana 122016 Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aewpd9787R Appellant .. Respondent

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 2Section 54F

…rson can challenge the jurisdiction after one month from the date of service of notice w/s 143(2) and 142(1). In this regard reliance is placed on the decision of Hon'ble Punjab & Haryana High Court in case of Smt, Jaswinder Kaur Kooner v. CIT(Appeals) [2007] 291 ITR 80/2008] 170 Taxman 35. Réference in this regard may also be made to the decision of Hon'ble Punjab & Haryana High Court in case of Subhash Chander v. CIT [2008] 166 Taxman 307 where it was clearly held that jurisdiction cannot be called in question into by the assessee after expiry of one month from the date of service of notice. Similar view has be…

ACIT Circle-1(2), New Delhi vs. Associated Techno Plastics Pvt Ltd, New Delhi

The appeal of the assessee is allowed

ITA 7444/DEL/1992[1989-90]Status: DisposedITAT Delhi19 Mar 2025AY 1989-90

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishrakusum Dube Vs. Ito Ward 2(3) C/O Kapil Goel Adv. Gurgaon, Income Tax F-26/124 Sector 7, Rohini Department, Phase V, Delhi - 110085 Udyog Vihar, Sector 19, Gurugram, Haryana 122016 Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aewpd9787R Appellant .. Respondent

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 2Section 54F

…rson can challenge the jurisdiction after one month from the date of service of notice w/s 143(2) and 142(1). In this regard reliance is placed on the decision of Hon'ble Punjab & Haryana High Court in case of Smt, Jaswinder Kaur Kooner v. CIT(Appeals) [2007] 291 ITR 80/2008] 170 Taxman 35. Réference in this regard may also be made to the decision of Hon'ble Punjab & Haryana High Court in case of Subhash Chander v. CIT [2008] 166 Taxman 307 where it was clearly held that jurisdiction cannot be called in question into by the assessee after expiry of one month from the date of service of notice. Similar view has be…

Shri Guru Ram Dass Educational Society, Mohali vs. Pr.CIT(Central) Gurgaon, at Chandigarh

ITA 98/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…alidity of the order under section 127 of the Act cannot be challenged in the proceedings for cancellation of registration under section 12AA(3)/12AA(4) of the Act. Reliance was placed on the following case laws: • Smt. Jaswinder Kaur Kooner Vs. CIT(A)(2007) 291 ITR 80 (P&H) • A.R. Antulay Vs. R.S. Nayak & Anr. on 29 April, 1988, 1988 AIR 1531, 1988 SCR Supl. (1) 1(SC) 5.22 As regards to the issue that as to whether Section 127 of the Act empowers transfers of the jurisdiction of the cases amongst the A.O. only and not amongst the Commissioner of Income Tax, as a Commissioner is not an Assessing Officer and as…

Chandigarh Educational Society, Mohali vs. Pr.CIT(Central)-Gurgaon, at Chandigarh

ITA 97/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…alidity of the order under section 127 of the Act cannot be challenged in the proceedings for cancellation of registration under section 12AA(3)/12AA(4) of the Act. Reliance was placed on the following case laws: • Smt. Jaswinder Kaur Kooner Vs. CIT(A)(2007) 291 ITR 80 (P&H) • A.R. Antulay Vs. R.S. Nayak & Anr. on 29 April, 1988, 1988 AIR 1531, 1988 SCR Supl. (1) 1(SC) 5.22 As regards to the issue that as to whether Section 127 of the Act empowers transfers of the jurisdiction of the cases amongst the A.O. only and not amongst the Commissioner of Income Tax, as a Commissioner is not an Assessing Officer and as…

Chandigarh Educational Trust, Mohali vs. Pr.CIT-Central, Gurgaon, at Chandigarh

ITA 96/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

…alidity of the order under section 127 of the Act cannot be challenged in the proceedings for cancellation of registration under section 12AA(3)/12AA(4) of the Act. Reliance was placed on the following case laws: • Smt. Jaswinder Kaur Kooner Vs. CIT(A)(2007) 291 ITR 80 (P&H) • A.R. Antulay Vs. R.S. Nayak & Anr. on 29 April, 1988, 1988 AIR 1531, 1988 SCR Supl. (1) 1(SC) 5.22 As regards to the issue that as to whether Section 127 of the Act empowers transfers of the jurisdiction of the cases amongst the A.O. only and not amongst the Commissioner of Income Tax, as a Commissioner is not an Assessing Officer and as…

DCIT, Cir-7(1), Kolkata vs. M/S. Ganesh Realty & Mall Development Pvt. Ltd., Kolkata

ITA 581/KOL/2017[2012-13]Status: DisposedITAT Kolkata23 Jan 2019AY 2012-13

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.581/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13)

For Appellant: Shri A.K. Singh, CIT-DRFor Respondent: Shri D.S. Damle, AR
Section 120(4)Section 131Section 143(3)Section 24Section 68

…, Range-7 has submitted as under: A) Jurisdiction issue was not raised by the assessee before the A.O. B) CIT(Appeal) cannot entertain jurisdiction issue in view of the judgment of Hon’ble Punjab & Haryana High Court in the case of Smt. Jaswinder Kaur Kooner 291 ITR 80. If assessee was aggrieved about jurisdiction, it could have challenged it independently either before higher authorities or by way of a writ petition before the High Court. If no such challenge is made at the initial stage, this issue cannot be raised in appeal against assessment order. 9. Assessee filed rejoinder to A.O.'s reports. Salient issu…

Smt. Jaswinder Kaur Kooner v. CIT(A) (291 ITR 80) — Cited in 6 Judgments | BharatTax