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Documents citing Mamta Kothari , Secunderabad vs Income Tax Officer, Ward-15(1), ... on 15 March, 2021

Y S Jagan Mohan Reddy,Kadapa vs Acit, Circle-2(1), Hyderabad on 12 February, 2025

Y.S.Jagan Mohan Reddy In any way, the issue before Hon'ble High Court of Delhi in the case of Abhishek Jain Vs. CIT is that when the assessee himself sought for transfer of case from ITO, Noida to ITO, Ward-36(1), Delhi, the question of transfer of the case by order u/s 127 of the Act is not applicable. Further, when both the officers have concurrent jurisdiction over the assessee, and further the case has been transferred at the request of the assessee, the assessee cannot call in question, the jurisdiction of the Assessing Officer at subsequent stage. Therefore, we are of the considered view that the case law relied upon by the Ld.DR is not applicable to the facts of the present case, and therefore, rejected.
Income Tax Appellate Tribunal - Hyderabad Cites 112 - Cited by 0 - Full Document

Acit, Circle-2(1), Hyderabad vs Y S Jagan Mohan Reddy, Kadapa on 12 February, 2025

Y.S.Jagan Mohan Reddy In any way, the issue before Hon'ble High Court of Delhi in the case of Abhishek Jain Vs. CIT is that when the assessee himself sought for transfer of case from ITO, Noida to ITO, Ward-36(1), Delhi, the question of transfer of the case by order u/s 127 of the Act is not applicable. Further, when both the officers have concurrent jurisdiction over the assessee, and further the case has been transferred at the request of the assessee, the assessee cannot call in question, the jurisdiction of the Assessing Officer at subsequent stage. Therefore, we are of the considered view that the case law relied upon by the Ld.DR is not applicable to the facts of the present case, and therefore, rejected.
Income Tax Appellate Tribunal - Hyderabad Cites 112 - Cited by 0 - Full Document

Iqbal Shaik,Nellore vs Ito., Ward International Taxation, ... on 16 July, 2025

In the present case, when the Assessing Officer issued initial notice under section 142(1) of the Act on 13.02.2018, the assessee did not file his return of income on or before the due date provided in the said notice. Further, when the Assessing Officer issued show cause notice under section 144, the assessee did not file any return of income. Therefore, in our considered view, in view of section 124(3)(b) of the Act, the assessee cannot call in question, the jurisdiction of Assessing Officer at this stage. This legal principle is supported by the decision of Hon'ble Delhi High Court in the case of Abhishek Jain vs., Income Tax Officer, Ward-55(1), New Delhi [2018] 94 taxmann.com 355 (Del.)
Income Tax Appellate Tribunal - Hyderabad Cites 15 - Cited by 0 - Full Document

Ito (International Taxation)-1, ... vs Ratan Kumar Ingu, Hyderabad on 4 September, 2025

He has also relied upon the judgment of the Hon'ble Delhi High Court in case of Abhishek Jain vs. Income Tax Officer (2018) 94 taxmann.com 355 (Delhi). The learned DR has pointed out that the learned CIT (A) has considered the relevant facts regarding the registration of the document and reporting of these documents by the Sub Registrar and given a factual finding that these documents were registered on 18th April 2016 and not on 24/03/2016 as claimed by the assessee. He has relied upon the impugned order of the authorities below.
Income Tax Appellate Tribunal - Hyderabad Cites 11 - Cited by 0 - Full Document

Neeta Goswami, Hyderabad vs Income Tax Officer, Ward-12(3), ... on 17 October, 2022

In Abhishek Jain (supra), the Hon'ble Delhi High Court discussed the issue in the light of the decision reported in CIT Vs. S.S.Ahluvalia (2014) 46 taxmann.com 169 (Delhi) and held that sub-section (3) of section 124 of the Act clearly states that no person can call in question jurisdiction of an Assessing Officer in case of non-compliance and/or after the period stipulated in clauses (a) and (b) which would negate and reject the arguments predicated on lack of subject matter jurisdiction.
Income Tax Appellate Tribunal - Hyderabad Cites 22 - Cited by 0 - Full Document
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