Vijay Kumar Jain v. CIT

99 ITR 349Reported decision1975#8033 most cited

What is Vijay Kumar Jain v. CIT authority for?

An assessee is not precluded from canvassing a jurisdictional issue at a later stage, even if it was not raised at the first appellate stage.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2026.

Also referred to as

Vijay Kumar Jain v. CIT · 99 ITR 349 · jurisdictional issue · first appellate stage · raising grounds · Revenue · Tribunal · assessee · waiver of rights · right to canvass

Sections most often in play

Section 133(6)Section 139Section 147Section 148Section 148ASection 149Section 151Section 56

Issues it is cited on

section 163section 147(a)section 34(1)section 31section 21section 16section 22section 34best judgment assessmentsection 254escapement of incomereason to believe

Judgments citing Vijay Kumar Jain v. CIT

ACIT-19(3), Mumbai vs. Rishabh Avnish Mody, Mumbai

In the result, cross objection filed by the assessee is allowed and appeal filed by the revenue is dismissed

ITA 8101/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Mar 2026AY 2016-17
For Respondent: Shri Umashankar Prasad (CIT DR)
Section 133(6)Section 139(1)Section 147Section 148Section 148ASection 151Section 56Section 68

…e ground at the first appellate stage, he is not precluded from canvassing the ground at a later stage as it is a purely jurisdictional issue. In support of such contention learned Counsel relied upon the following decisions: i. Vijaykumar Jain Vs. CIT [1975] 99 ITR 349 (Punjab and Haryana) ITA No. 8101/Mum/2025 & CO No. 35/Mum/2026 (A.Y. 2016-17) Rishabh Avnish Mody ii. Suresh K. Jajoo vs. ACIT [2010] 39 SOT 514 (Mumbai) 8. Opposing the contentions of the learned Counsel for the assessee, the learned Departmental Representative submitted, as per the ratio laid down by the Hon'ble Supreme Court in case of Union…

Bappaditya Chakraborty, Kolkata vs. ACIT, Cir-24, Hooghly

In the result, both the appeals of the assessee is treated as allowed

ITA 899/KOL/2023[2013-14]Status: DisposedITAT Kolkata31 Jan 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.898&899/Kol/2023 Assessment Year: 2013-14 Bappaditya Chakraborty……..…..…......................…...……………....Appellant C/O Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700069. [Pan: Afupc4296H] Vs. Acit, Circle-24, Hooghly………………............................…..…..... Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri Amuldeep Kaur, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 24, 2024 Date Of Pronouncing The Order : January 31, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are The Two Appeals Preferred By The Assessee, One Is Pertaining To The Quantum Addition & The Other Is Deleting To The Levying Of Penalty U/S 271(1)(C) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Both The Appeals Of The Assessee Are Time-Barred By 1395 Days. As Per The Affidavit Of The Assessee Namely Shri Bappaditya Chakrabotry, It Has Been Deposed That The Appeal Orders Of The Cit(A) Were Received By The Assessee On 03.09.2019 & Thereafter The Assessee Approached His Advocate, Keshab Lal Mukherjee, For The

Section 271(1)(c)

…ver the same has I.T.A. Nos.898&899/Kol/2023 Assessment Year: 2013-14 Bappaditya Chakraborty been pressed before the Tribunal, the Tribunal may consider such ground: 1. Order of the Hon’ble Punjab and Haryana High Court in the case of Vijay Kr. Jain vs. CIT (99 ITR 349) 2. Order of the Hon’ble Allahabad High Court in the case of J.K. Mills Co. Ltd. vs. CIT (105 ITR 53) 3. Order of the Tribunal, Jodhpur Bench in the case of Hindustan Zinc Ltd. vs. DCIT (77 TTJ 315) 8.1 The ld. counsel has further relied upon the decision of the Calcutta High Court in the case of B.K. Gooyee vs. CIT (62 ITR 109), wherein, the Hon’…

Bappaditya Chakraborty, Kolkata vs. ACIT, Cir-24, Hooghly

In the result, both the appeals of the assessee is treated as allowed

ITA 898/KOL/2023[2013-14]Status: DisposedITAT Kolkata31 Jan 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.898&899/Kol/2023 Assessment Year: 2013-14 Bappaditya Chakraborty……..…..…......................…...……………....Appellant C/O Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700069. [Pan: Afupc4296H] Vs. Acit, Circle-24, Hooghly………………............................…..…..... Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri Amuldeep Kaur, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 24, 2024 Date Of Pronouncing The Order : January 31, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are The Two Appeals Preferred By The Assessee, One Is Pertaining To The Quantum Addition & The Other Is Deleting To The Levying Of Penalty U/S 271(1)(C) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Both The Appeals Of The Assessee Are Time-Barred By 1395 Days. As Per The Affidavit Of The Assessee Namely Shri Bappaditya Chakrabotry, It Has Been Deposed That The Appeal Orders Of The Cit(A) Were Received By The Assessee On 03.09.2019 & Thereafter The Assessee Approached His Advocate, Keshab Lal Mukherjee, For The

Section 271(1)(c)

…ver the same has I.T.A. Nos.898&899/Kol/2023 Assessment Year: 2013-14 Bappaditya Chakraborty been pressed before the Tribunal, the Tribunal may consider such ground: 1. Order of the Hon’ble Punjab and Haryana High Court in the case of Vijay Kr. Jain vs. CIT (99 ITR 349) 2. Order of the Hon’ble Allahabad High Court in the case of J.K. Mills Co. Ltd. vs. CIT (105 ITR 53) 3. Order of the Tribunal, Jodhpur Bench in the case of Hindustan Zinc Ltd. vs. DCIT (77 TTJ 315) 8.1 The ld. counsel has further relied upon the decision of the Calcutta High Court in the case of B.K. Gooyee vs. CIT (62 ITR 109), wherein, the Hon’…

ITO -Intl Tax Circle 3(3) (2), Mumbai vs. Rahul Rajnikant Parikh, Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 426/MUM/2022[2004-05]Status: DisposedITAT Mumbai26 Aug 2022AY 2004-05
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…re-assessment proceedings. For this purpose, it is necessary to refer to our court's judgment in CWT v. N.A. Narielwalla [1980] 126 ITR 344. Referring, with approval, to the Punjab and Haryana High Court decision in the case of Vijay Kumar Jain v. CIT [1975] 99 ITR 349, our court held that a ground by which the jurisdiction of the Income-tax Officer to make assessment is challenged can be allowed to be taken in an appeal before the Tribunal even though such a ground was not taken before the Income-tax Assessment Year: 2004-05 Page 5 of 8 Officer or the Appellate Assistant Commissioner. The facts in that case wer…

Rahul Rajnikant Parikh, Mumbai vs. ITO Intl Tax Circle 3(3) (2), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 425/MUM/2022[2003-04]Status: DisposedITAT Mumbai26 Aug 2022AY 2003-04
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…re-assessment proceedings. For this purpose, it is necessary to refer to our court's judgment in CWT v. N.A. Narielwalla [1980] 126 ITR 344. Referring, with approval, to the Punjab and Haryana High Court decision in the case of Vijay Kumar Jain v. CIT [1975] 99 ITR 349, our court held that a ground by which the jurisdiction of the Income-tax Officer to make assessment is challenged can be allowed to be taken in an appeal before the Tribunal even though such a ground was not taken before the Income-tax Assessment Year: 2003-04 Page 5 of 8 Officer or the Appellate Assistant Commissioner. The facts in that case wer…

Kalpesh Ramniklal Jhaveri, Mumbai vs. ITO Intl Tax Cir 3(3), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 424/MUM/2022[2004-05]Status: DisposedITAT Mumbai26 Aug 2022AY 2004-05
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…re-assessment proceedings. For this purpose, it is necessary to refer to our court's judgment in CWT v. N.A. Narielwalla [1980] 126 ITR 344. Referring, with approval, to the Punjab and Haryana High Court decision in the case of Vijay Kumar Jain v. CIT [1975] 99 ITR 349, our court held that a ground by which the jurisdiction of the Income-tax Officer to make assessment is challenged can be allowed to be taken in an appeal before the Tribunal even though such a ground was not taken before the Income-tax Assessment Year: 2004-05 Page 5 of 8 Officer or the Appellate Assistant Commissioner. The facts in that case wer…

Kalpesh Rashmikant Jhaveri, Mumbai vs. ITO It, Circle- 3(3)(2), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 423/MUM/2022[2003-04]Status: DisposedITAT Mumbai26 Aug 2022AY 2003-04
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…re-assessment proceedings. For this purpose, it is necessary to refer to our court's judgment in CWT v. N.A. Narielwalla [1980] 126 ITR 344. Referring, with approval, to the Punjab and Haryana High Court decision in the case of Vijay Kumar Jain v. CIT [1975] 99 ITR 349, our court held that a ground by which the jurisdiction of the Income-tax Officer to make assessment is challenged can be allowed to be taken in an appeal before the Tribunal even though such a ground was not taken before the Income-tax Assessment Year: 2003-04 Page 5 of 8 Officer or the Appellate Assistant Commissioner. The facts in that case wer…

Ych Logistics (India) Private Limited, Kancheepuram vs. DCIT, Chennai

In the result, the appeal of the assessee is allowed

ITA 322/CHNY/2016[2011-12]Status: DisposedITAT Chennai20 Jul 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Dr. S.Palani Kumar, CIT
Section 10ASection 143(3)Section 144CSection 144C(5)Section 92C

…unal for the first time. (See also in this connection two other decisions of the Punjab and Haryana High Court to similar effect in the case of Oswal Cotton Spinning and Weaving Mills v. CIT [1981] 129 ITR 761 and in the case of Vijay Kumar Jain v. CIT [1975] 99 ITR 349). 31. The Kerala High Court has taken a similar view in the case of CIT v. Kerala State Co-operative Marketing Federation Ltd. [1992] 193 ITR 624. The Kerala High Court has observed that the appeal provisions under the Income-tax Act are for the purpose of assessing the correct tax liability of the assessee and, for that purpose, the Tribunal can…

Rakesh Vaid, New Delhi vs. ITO Ward - 62(2), New Delhi

In the result, assessee’s appeal, ITA no

ITA 7821/DEL/2019[2010-11]Status: DisposedITAT Delhi08 Apr 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year: 2010-11]

Section 145(3)Section 147Section 148Section 151

…Mad) ii) Y. Narayana Chetty V ITO (1959) 35 ITR 388, 392 (SC) iii) CIT Vs Thayaballi Mulla Jeevaji Kapasi (1967) 66 ITR 147 (SC) iv) CIT Vs Kurban Hussain lbrahimji Mithi borwala (1971) 82ITR 821 (SC) 11 Rakesh Vaid Vs. ITO v) Vijay Kumar Jain Vs CIT (1975) 99 ITR 349, 353 (Punj) vi) CIT Vs Ramsukh Motilal (195) 27 ITR 54 (Bom) vii) R.K. Das & Co. Vs CIT (1956) 30 ITR 439 (Cal) viii) Tansukhrai Bodulal Vs ITO (1962) 46 ITR 325 (Assam-FB) ix) Sewlal Daga Vs CIT (1965) 55 ITR 406 (Cal) 3.8 It has been further held by the Hon'ble Apex Court in the case of CWT Vs.KundanLal Behari Lal (1975) 99 ITR 581 (SC) wherein…

The Commissioner of Income Tax vs. Shri I Mahabaleshwarappa

In the result, the order passed by the tribunal

ITA/561/2013HC Karnataka16 Jun 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 132Section 143(2)Section 153ASection 159Section 2(22)(e)Section 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JUNE 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.561 OF 2013 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2) C R BUILDING, QUEENS ROAD BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.,) AND: SHRI. I. MAHABALESHWARAPPA BY LEGAL HEIR MANU ITTINA ITTINA HOUSE, SARJAPUR ROAD KAIKONDANAHALLI, CARMELRAM POST, BANGALORE-560005. ... RES…

Tharif Builders P. Ltd, Kozhikkode vs. Theacit, Kozhikkode

In the result, the appeals of the assessee are partly allowed

ITA 489/COCH/2019[2016-17]Status: DisposedITAT Cochin19 May 2020AY 2016-17

Bench: S/Shri Chandra Poojari, Am &George George K., Jm

Section 132Section 133ASection 143(3)Section 153A

…andum of appeal provided that a new ground does not involve a further investigation into the facts. This power of Tribunal is spelt out in r. 11 of ITAT Rules, 1963. Hon'ble Punjab & Haryana High Court has held in the case of Vijay Kumar Jain vs. CIT (1975) (99 ITR 349) (P&H) that the Tribunal may allow a party to press a ground which he does not press before the first appellate authority although he has taken and included in the grounds of the first appeal. The proposition of law on the issue of admission of additional or new grounds by first appellate authority was laid down by the Hon'ble Supreme Court in…

Tharif Builders P. Ltd, Kozhikkode vs. Theacit, Kozhikkode

In the result, the appeals of the assessee are partly allowed

ITA 488/COCH/2019[2015-16]Status: DisposedITAT Cochin19 May 2020AY 2015-16

Bench: S/Shri Chandra Poojari, Am &George George K., Jm

Section 132Section 133ASection 143(3)Section 153A

…andum of appeal provided that a new ground does not involve a further investigation into the facts. This power of Tribunal is spelt out in r. 11 of ITAT Rules, 1963. Hon'ble Punjab & Haryana High Court has held in the case of Vijay Kumar Jain vs. CIT (1975) (99 ITR 349) (P&H) that the Tribunal may allow a party to press a ground which he does not press before the first appellate authority although he has taken and included in the grounds of the first appeal. The proposition of law on the issue of admission of additional or new grounds by first appellate authority was laid down by the Hon'ble Supreme Court in…

Tharif Builders P. Ltd, Kozhikkode vs. Theacit, Kozhikkode

In the result, the appeals of the assessee are partly allowed

ITA 487/COCH/2019[2014-15]Status: DisposedITAT Cochin19 May 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am &George George K., Jm

Section 132Section 133ASection 143(3)Section 153A

…andum of appeal provided that a new ground does not involve a further investigation into the facts. This power of Tribunal is spelt out in r. 11 of ITAT Rules, 1963. Hon'ble Punjab & Haryana High Court has held in the case of Vijay Kumar Jain vs. CIT (1975) (99 ITR 349) (P&H) that the Tribunal may allow a party to press a ground which he does not press before the first appellate authority although he has taken and included in the grounds of the first appeal. The proposition of law on the issue of admission of additional or new grounds by first appellate authority was laid down by the Hon'ble Supreme Court in…

Babu Lal Agarwal, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is allowed for statistical purposes

ITA 383/JPR/2017[2008-09]Status: DisposedITAT Jaipur02 Oct 2019AY 2008-09
For Appellant: Shri Rajeev Sogani &For Respondent: Smt. Runi Pal (JCIT)
Section 147Section 148Section 151Section 155(15)Section 48Section 50CSection 54

…ore him and hence, the same was dismissed. It was submitted that the assessee wishes to take up the said ground before the Tribunal and in support, the reliance was placed on the Hon’ble Punjab and Haryana High Court in case of Vijay Kumar Jain vs. CIT [1975] 99 ITR 349 wherein it was held that the assessee is not precluded from urging a ground of appeal before the Tribunal which was taken before the ld. CIT(A) but was not pressed. The relevant findings of the Hon’ble High Court reads as under:- "There was no material on the record to show that any decision was made by the ITO to issue a notice under section 148…

Vijay Kumar Jain v. CIT (99 ITR 349) — Cited in 14 Judgments | BharatTax