“Section 120(1)”

JAN ABHIVYAKTI SAMAJIK VIKAS SANSTHA,RAIPUR vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL)-2 NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner Of Income Tax, Vikas Sanstha, Lig-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2Nd Floor, Ara Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 Pan:Aabaj7197B Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Deepesh Garg, Adv. Revenue By Shri Mukesh Kumar Jha, Cit(Dr) Date Of Hearing 18.12.2025 Date Of Pronouncement 21.01.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER& SHRI AMITABH SHUKLA

KUNSHAN Q TECH MICROELECTRONICS (INDIA) PVT. LTD.,UTTAR PRADESH vs. DCIT, CENTRAL CIRCLE-30, DELHI

Assessing Officer, despite giving sufficient opportunities. No order or direction of the Board or any other Authority have been produced on record under section 120(1)(2) and (4) of the I.T. Act, 1961, empowering the Addl. CIT, Range-23, New Delhi, to act as an Assessing Officer ... however, noted that Section 124 of the I.T. Act, would come into play when there was a direction or order issued under section 120(1)(2) of the I.T. Act, and A.O. have been vested with the jurisdiction over the case of the assessee. In that event, if there

MEENA SWARUP,NEW DELHI vs. DCIT CIRCLE-3(1)(2), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2014-15] Mrs. Meena Swarup, Vs Dcit, 397, Mandakini Enclave, Circle-3(1)(2), New Delhi-110019. Intl. Tax., Pan-Amrps5792E New Delhi. Appellant Respondent Appellant By Shri R.S.Ahuja, Ca & Shri P.S.Sodhi, Adv. Respondent By Shri Dheeraj Kumar Jain, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025 Order Per Manish Agarwal, Am :

Ld.AR that notice u/s 143(2) was issued by ITO, Ward-28(4), New Delhi without having any jurisdiction in terms of section 120(1) or 120(2) of the Act as the territorial jurisdiction was with ITO, Ward-22(4), Delhi with whom return of income was filed. Since ... whether the AO who issued notice u/s 143(2) of the Act, has the valid jurisdiction over the assessee as provided in section 120(1) or 120(2) of the Act and further the assessment order passed by AO without assuming the jurisdiction

ADVANTAGE INDIA,NEW DELHI vs. PR.CIT (CENTRAL)-II, NEW DELHI

In the result, the appeal of the assessee in ITA No

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KARAN MOTORS PRIVATE LIMITED ,JANAKPURI, NEW DELHI vs. DCIT CENTRAL CIRCLE 27, , DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh & Shri Sudhir Kumarkaran Motors Pvt. Ltd, Vs. Dcit, A3-44, Third Floor, Central Circle-27, Janakpuri, New Delhi New Delhi (Appellant) (Respondent) Pan: Aaack0039L Assessee By : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Revenue By: Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing 31/07/2025 Date Of Pronouncement 29/08/2025

Delhi in ITA No. 1285/Del/2018 dated 25.09.2019. The relevant portion of the said order is reproduced herein below:- “7.2. According to Section 120(1) and (2) of the I.T. Act, the Board may assign to Income Tax Authorities to exercise any of the powers and perform ... Assessing Officer, despite giving sufficient opportunities. No order or direction of the Board or any other Authority have been produced on record under section 120(1)(2) and (4) of the I.T. Act, 1961, empowering the Addl. CIT, Range-23, New Delhi, to act as an Assessing Officer

VISHAN GUNNA,HYDERABAD vs. ACIT CIRCLE INT. TAX 1(3)(1), NEW DELHI, INCOME TAX

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2021-22] Vishan Gunna, Vs Acit, Plot No.550, House No.- Circle-Int.Tex 1(3)(1), 8-3-293/83/J-Iii, Road New Delhi. No.92, Jubilee Hills, Telangana-500033. Pan-Bmypg5434R Appellant Respondent Appellant By Shri R.Mohan Kumar, Adv. Respondent By Shri Abhishek Sharma, Cit Dr Date Of Hearing 07.05.2025 Date Of Pronouncement 25.07.2025

ITA No.3605/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “D” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI