(vii) Sunil Kumar Pugalia (HUF) v. ITO

120 TTJ 1001Income Tax Appellate Tribunal2009#12074 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 144Section 145(3)Section 68Section 69BSection 133(6)Section 139(1)Section 142(1)Section 143(2)

Issues it is cited on

assistant commissionersection 68section 144previous yearsection 143(2)section 148section 143section 14indiadocumentsection 143(3)nfac

Judgments citing (vii) Sunil Kumar Pugalia (HUF) v. ITO

Oliria Foods and Beverages Limited, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1531/JPR/2024[2022-23]Status: DisposedITAT Jaipur17 Apr 2025AY 2022-23

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, Adv. &For Respondent: Sh. P. P. Meena, CIT
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 144B(1)(ix)

…of the matter-It is not only the right of the parties but also the duty of the Tribunal to consider the question of limitation notwithstanding the fact that it is not raised before it-Additional ground admitted. (vii) Sunil Kumar Pugalia (HUF) Vs. ITO (2009) 120 TTJ 1001 (Jodh) Appeal (Tribunal)- Additional ground-Admissibility-Ground challenging jurisdiction of AO to initiate reassessment proceedings not raised before AO or CIT(A)-Being a pure question of law can be raised before the Tribunal for the first time. 68 Oliria Foods and Beverages Limited vs. ITO In view of the aforesaid facts, the Hon'ble Tribuna…

Nitesh Agarwal, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

Appeal is partly allowed

ITA 1214/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S. L. Poddar, Adv. &For Respondent: Shri Arvind Kumar, CIT-DR
Section 143(2)Section 143(3)Section 144Section 145(3)Section 68Section 69B

…of the matter-It is not only the right of the parties but also the duty of the Tribunal to consider the question of limitation notwithstanding the fact that it is not raised before it-Additional ground admitted. (vii) Sunil Kumar Pugalia (HUF) Vs. ITO (2009) 120 TTJ 1001 (Jodh) Appeal (Tribunal)- Additional ground-Admissibility-Ground challenging jurisdiction of AO to initiate reassessment proceedings not raised before AO or CIT(A)-Being a pure question of law can be raised before the Tribunal for the first time. You are requested to admit the above additional ground as the same is necessary for deciding the app…

Shakuntla Devi, Tijara vs. Income Tax Officer, Riico Industrial Area, Bhiwadi

In the result the appeal filed by the appellant stands allowed with no orders as to costs

ITA 864/JPR/2024[2014-15]Status: DisposedITAT Jaipur27 Aug 2024AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 148Section 2(14)Section 69B

…1-2000) (iv) Jora Singh vs ITO (2010) 42 DTR 409 (Lucknow) (v) CIT vs Kerala State Cooperative Marketing Federation Ltd. (1992) 193 ITR 624 (Ker.) (vi) Mahindra & Mahindra Ltd. vs DCIT (2009) 122 TTJ 577 (Mub)(SB) (vii) Sunil Kumar Pugalia (HUF) vs ITO (2009) 120 TTJ 1001 (Jodh) 3.2 This application for raising additional ground needs to be allowed on the ground that it is pure legal in question and no further documents are required for adjudicating the same and moreover goes to the roots of the case therefore this application need to be allowed. Since the appellant has raised the additional ground which is legal…

Ram Dev Chandelwal, S/O Shri Heera Lal Chandelwal vs. Income Tax Officer, Ward - Bundi

In the result, appeal of the assessee is allowed

ITA 585/JPR/2023[2017-18]Status: DisposedITAT Jaipur28 Nov 2023AY 2017-18

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT) a
Section 143(3)Section 250Section 68

…of the matter-It is not only the right of the parties but also the duty of the Tribunal to consider the question of limitation notwithstanding the fact that it is not raised before it- Additional ground admitted. (vii) Sunil Kumar Pugalia (HUF) VS. ITO (2009) 120 TTJ 1001 (Jodh) Appeal (Tribunal)- Additional ground-Admissibility-Ground challenging jurisdiction of AO to initiate reassessment proceedings not raised before AO or CIT(A)-Being a pure question of law can be raised before the Tribunal for the first time.” The ld. AR of the assessee in support of the application relied upon the decision National Thermal…

ITO, New Delhi vs. M/S. Art Beauty Exports, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 924/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Nov 2015AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

M/S. Arts Beauty Exports, Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 5703/DEL/2014[2007-08]Status: DisposedITAT Delhi30 Nov 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

M/S. Arts Beauty Exports, Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 5702/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Nov 2015AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

M/S. Art Beauty Export, New Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 2531/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Nov 2015AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

(vii) Sunil Kumar Pugalia (HUF) v. ITO (120 TTJ 1001) — Cited in 8 Judgments | BharatTax