Subash Chander v. CIT, Rohtak

167 Taxmann 307High Court2008#12263 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 69ASection 144BSection 147Section 148Section 132Section 142(1)Section 144Section 115BBE

Issues it is cited on

section 115whsection 115wfsection 115wdsection 115wesection 124(3)income escaping assessmentloose paperspenalty u/s 271(1)(c)documents seizedsection 132asection 149escapement of income

Judgments citing Subash Chander v. CIT, Rohtak

Somnath Ramdas Jadhav, Ahmednagar vs. ITO Ward 2, Ahmednagar

In the result, the appeal filed by the assessee in ITA

ITA 441/PUN/2025[2016-17]Status: DisposedITAT Pune12 Nov 2025AY 2016-17

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Shashank Ojha
Section 142(1)Section 147Section 148Section 153CSection 271(1)(c)Section 69A

…ent, whichever is earlier.] 6.2 This has been upheld by Hon'ble Delhi High Court in the case of Abhishek Jain Vs. ITO, Ward-55(1), New Delhi [2018] 405 ITR 1. Further, Hon'ble High Court of Punjab & Haryana in the case of Subash Chander Vs. CIT, Rohtak [2008] 167 Taxmann 307 observed that, the appellant raised the issue of jurisdiction only before the CIT(A) and the Ld.CIT(A) opined that, it did not require any adjudication. This has been upheld by Hon'ble ITAT and later the Hon'ble High Court also upheld the same. 6.3 Recently, Hon'ble High Court of Karnataka in the case of Adarsh Developers Vs. DCIT [2024] 158…

Somnath Ramdas Jadhav, Ahmednagar vs. ITO, Ward 2, Ahmednagar

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

ITA 440/PUN/2025[2015-16]Status: DisposedITAT Pune12 Nov 2025AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Shashank Ojha
Section 142(1)Section 147Section 148Section 153CSection 271(1)(c)Section 69A

…ent, whichever is earlier.] 6.2 This has been upheld by Hon'ble Delhi High Court in the case of Abhishek Jain Vs. ITO, Ward-55(1), New Delhi [2018] 405 ITR 1. Further, Hon'ble High Court of Punjab & Haryana in the case of Subash Chander Vs. CIT, Rohtak [2008] 167 Taxmann 307 observed that, the appellant raised the issue of jurisdiction only before the CIT(A) and the Ld.CIT(A) opined that, it did not require any adjudication. This has been upheld by Hon'ble ITAT and later the Hon'ble High Court also upheld the same. 6.3 Recently, Hon'ble High Court of Karnataka in the case of Adarsh Developers Vs. DCIT [2024] 158…

Somnath Ramdas Jadhav, Ahmednagar vs. ITO, Ward 2, Ahmednagar

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

ITA 439/PUN/2025[2013-14]Status: DisposedITAT Pune12 Nov 2025AY 2013-14

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Shashank Ojha
Section 142(1)Section 147Section 148Section 153CSection 271(1)(c)Section 69A

…ent, whichever is earlier.] 6.2 This has been upheld by Hon'ble Delhi High Court in the case of Abhishek Jain Vs. ITO, Ward-55(1), New Delhi [2018] 405 ITR 1. Further, Hon'ble High Court of Punjab & Haryana in the case of Subash Chander Vs. CIT, Rohtak [2008] 167 Taxmann 307 observed that, the appellant raised the issue of jurisdiction only before the CIT(A) and the Ld.CIT(A) opined that, it did not require any adjudication. This has been upheld by Hon'ble ITAT and later the Hon'ble High Court also upheld the same. 6.3 Recently, Hon'ble High Court of Karnataka in the case of Adarsh Developers Vs. DCIT [2024] 158…

Somnath Ramdas Jadhav, Ahmednagar vs. ITO Ward 2, Ahmednagar

In the result, the appeal filed by the assessee in ITA

ITA 1093/PUN/2025[2015-16]Status: DisposedITAT Pune12 Nov 2025AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamore

Section 142(1)Section 147Section 148Section 153CSection 271(1)(c)Section 69A

…ent, whichever is earlier.] 6.2 This has been upheld by Hon'ble Delhi High Court in the case of Abhishek Jain Vs. ITO, Ward-55(1), New Delhi [2018] 405 ITR 1. Further, Hon'ble High Court of Punjab & Haryana in the case of Subash Chander Vs. CIT, Rohtak [2008] 167 Taxmann 307 observed that, the appellant raised the issue of jurisdiction only before the CIT(A) and the Ld.CIT(A) opined that, it did not require any adjudication. This has been upheld by Hon'ble ITAT and later the Hon'ble High Court also upheld the same. 6.3 Recently, Hon'ble High Court of Karnataka in the case of Adarsh Developers Vs. DCIT [2024] 158…

Somnath Ramdas Jadhav, Ahmednagar vs. ITO Ward2, Ahmednagar

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

ITA 1092/PUN/2025[2013-14]Status: DisposedITAT Pune12 Nov 2025AY 2013-14

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Shashank Ojha
Section 142(1)Section 147Section 148Section 153CSection 271(1)(c)Section 69A

…ent, whichever is earlier.] 6.2 This has been upheld by Hon'ble Delhi High Court in the case of Abhishek Jain Vs. ITO, Ward-55(1), New Delhi [2018] 405 ITR 1. Further, Hon'ble High Court of Punjab & Haryana in the case of Subash Chander Vs. CIT, Rohtak [2008] 167 Taxmann 307 observed that, the appellant raised the issue of jurisdiction only before the CIT(A) and the Ld.CIT(A) opined that, it did not require any adjudication. This has been upheld by Hon'ble ITAT and later the Hon'ble High Court also upheld the same. 6.3 Recently, Hon'ble High Court of Karnataka in the case of Adarsh Developers Vs. DCIT [2024] 158…

Somnath Ramdas Jadhav, Ahmednagar vs. ITO Ward 2, Ahmednagar

Accordingly, the appeal in ITA No.1092/PUN/2025 for A.Y. 2013-14 involving the issue of penalty u/s 271(1)(c) of the Act is allowed

ITA 1089/PUN/2025[2016-17]Status: DisposedITAT Pune12 Nov 2025AY 2016-17

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Shashank Ojha
Section 142(1)Section 147Section 148Section 153CSection 271(1)(c)Section 69A

…ent, whichever is earlier.] 6.2 This has been upheld by Hon'ble Delhi High Court in the case of Abhishek Jain Vs. ITO, Ward-55(1), New Delhi [2018] 405 ITR 1. Further, Hon'ble High Court of Punjab & Haryana in the case of Subash Chander Vs. CIT, Rohtak [2008] 167 Taxmann 307 observed that, the appellant raised the issue of jurisdiction only before the CIT(A) and the Ld.CIT(A) opined that, it did not require any adjudication. This has been upheld by Hon'ble ITAT and later the Hon'ble High Court also upheld the same. 6.3 Recently, Hon'ble High Court of Karnataka in the case of Adarsh Developers Vs. DCIT [2024] 158…

Deepesh Vishnu Agarwal, Surat vs. ITO, Ward 1(2)(1), Surat

In the result, appeal of revenue is dismissed

ITA 168/SRT/2025[2019-20]Status: DisposedITAT Surat27 Oct 2025AY 2019-20

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

Section 147Section 148Section 148ASection 149ASection 250Section 69Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.168/SRT/2025 Assessment Years: 2019-20 (Hybrid hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (old ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AISPA2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.122/SRT/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2)…

Income Tax Officer, Ward-1(2)(1), Surat vs. Deepesh Vishnu Agarwal, Surat

In the result, appeal of revenue is dismissed

ITA 122/SRT/2025[2019-20]Status: DisposedITAT Surat27 Oct 2025AY 2019-20

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

Section 147Section 148Section 148ASection 149ASection 250Section 69Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.168/SRT/2025 Assessment Years: 2019-20 (Hybrid hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (old ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AISPA2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.122/SRT/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2)…

Subash Chander v. CIT, Rohtak (167 Taxmann 307) — Cited in 8 Judgments | BharatTax