Surendra Kumar Jain, Virendra Kumar Jain v. Pr.CIT (Central-III), New Delhi & Anr.

408 ITR 328High Court2018#17870 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Issues it is cited on

time barred assessmentsection 153(3)section 264section 254(1)chief commissionersection 254section 263section 26section 153section 153asection 25section 15

Judgments citing Surendra Kumar Jain, Virendra Kumar Jain v. Pr.CIT (Central-III), New Delhi & Anr.

JCIT(OSD), Delhi vs. Urjaa Metalics Pvt Ltd Earlier Known As Accil Auto Steels (P) Ltd, Delhi

ITA 347/DEL/2024[2015-16]Status: DisposedITAT Delhi28 May 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy

For Appellant: Sh. Ved Jain, Adv &For Respondent: Ms. Monika Singh, CIT, DR
Section 153Section 153(3)Section 153A

…als stood time barred in terms of s.153(3) of the Act, the Ld. Counsel referred to and relied upon the judgments delivered by the Hon'ble Delhi High Court in the case of Surendra Kumar Jain, Virendra Kumar Jain vs Pr.CIT (Central-III), New Delhi & Anr. [2018] 408 ITR 328 (Del.); Huawei Telecommunication India Company Pvt. Ltd. vs ACIT, Circle-2 in W.P.(C) 7792/2024 and CM Appl.32296/2024 judgment dated 28.11.2024 and host of other cases rendered on similar footing. The ld. Counsel thus submitted that in the light of the imperatives of judicial propositions governing the field, the assessment orders framed beyond…

JCIT(OSD), Delhi vs. Urjaa Metalics Pvt Ltd Earlier Known As Accil Auto Steels (P) Ltd, New Delhi

ITA 346/DEL/2024[2016-17]Status: DisposedITAT Delhi28 May 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy

For Appellant: Sh. Ved Jain, Adv &For Respondent: Ms. Monika Singh, CIT, DR
Section 153Section 153(3)Section 153A

…als stood time barred in terms of s.153(3) of the Act, the Ld. Counsel referred to and relied upon the judgments delivered by the Hon'ble Delhi High Court in the case of Surendra Kumar Jain, Virendra Kumar Jain vs Pr.CIT (Central-III), New Delhi & Anr. [2018] 408 ITR 328 (Del.); Huawei Telecommunication India Company Pvt. Ltd. vs ACIT, Circle-2 in W.P.(C) 7792/2024 and CM Appl.32296/2024 judgment dated 28.11.2024 and host of other cases rendered on similar footing. The ld. Counsel thus submitted that in the light of the imperatives of judicial propositions governing the field, the assessment orders framed beyond…

Urjaa Metalics Pvt. Ltd. (Earlier Known As Accil Auto Steels Pvt. Ltd.), New Delhi vs. ACIT Central Circle-29, New Delhi

ITA 3920/DEL/2023[2016-17]Status: DisposedITAT Delhi28 May 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy

For Appellant: Respondent byFor Respondent: Date of Hearing
Section 153Section 153(3)Section 153A

…als stood time barred in terms of s.153(3) of the Act, the Ld. Counsel referred to and relied upon the judgments delivered by the Hon'ble Delhi High Court in the case of Surendra Kumar Jain, Virendra Kumar Jain vs Pr.CIT (Central-III), New Delhi & Anr. [2018] 408 ITR 328 (Del.); Huawei Telecommunication India Company Pvt. Ltd. vs ACIT, Circle-2 in W.P.(C) 7792/2024 and CM Appl.32296/2024 judgment dated 28.11.2024 and host of other cases rendered on similar footing. The ld. Counsel thus submitted that in the light of the imperatives of judicial propositions governing the field, the assessment orders framed beyond…

Urjaa Metalics Pvt. Ltd. (Earlier Known As Accil Auto Steels Pvt. Ltd.), New Delhi vs. ACIT Central Circle-29, New Delhi

ITA 3919/DEL/2023[2015-16]Status: DisposedITAT Delhi28 May 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy

For Appellant: Sh. Ved Jain, Adv &For Respondent: Ms. Monika Singh, CIT, DR
Section 153Section 153(3)Section 153A

…als stood time barred in terms of s.153(3) of the Act, the Ld. Counsel referred to and relied upon the judgments delivered by the Hon'ble Delhi High Court in the case of Surendra Kumar Jain, Virendra Kumar Jain vs Pr.CIT (Central-III), New Delhi & Anr. [2018] 408 ITR 328 (Del.); Huawei Telecommunication India Company Pvt. Ltd. vs ACIT, Circle-2 in W.P.(C) 7792/2024 and CM Appl.32296/2024 judgment dated 28.11.2024 and host of other cases rendered on similar footing. The ld. Counsel thus submitted that in the light of the imperatives of judicial propositions governing the field, the assessment orders framed beyond…

Teras Steels Private Limited (Earlier Known As M/S. Accil Steels Pvt. Ltd.), New Delhi vs. DCIT Central Circle-29, New Delhi

In the result, all captioned appeals/Cross-Objections etc

ITA 3809/DEL/2023[2014-15]Status: DisposedITAT Delhi13 Mar 2025AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

…ls stood time barred in terms of s. 153(3) of the Act, the Ld. Counsel referred to and relied upon the judgments delivered by the Hon’ble Delhi High Court in the case of Surendra Kumar Jain, Virendra Kumar Jain vs Pr.CIT (Central-III), New Delhi & Anr. [2018] 408 ITR 328 (Del.); Huawei Telecommunication India Company Pvt. Ltd. vs ACIT, Circle-2 in W.P.(C) 7792/2024 and CM Appl.32296/2024 judgment dated 28.11.2024 and host of other cases rendered on similar footing. The ld. Counsel thus submitted that in the light of the imperatives of judicial propositions governing the field, the assessment orders framed beyond…