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Documents citing Bansilal B. Raisoni And Sons vs Asst. Commissioner Of Income Tax, ... on 29 November, 2018

Zinzuwadia And Sons vs Deputy Commissioner Of Income Tax, ... on 30 April, 2019

In this regard, reference may be made to the decision of the Bombay High Court in Bansilal B. Raisoni & Sons v. Assistant Commissioner of Income Tax (supra), on which reliance has been placed by the learned advocate for the Page 16 of 25 Downloaded on : Sun Jun 30 16:27:36 IST 2019 C/SCA/6135/2019 JUDGMENT petitioner, wherein the court has prima facie found that there is no provision which would restrict the department's search action only to the registered office of a partnership firm. The court held that the conduct of search at these places in relation to the partnership firm and its business need to be examined in proper perspective keeping in mind the objections of the partnership firm and such exercise should be allowed to be done at the level of the Assessing Officer.
Gujarat High Court Cites 38 - Cited by 0 - H Devani - Full Document

Shri Mir Zardari Qureshi, Durg vs Assistant Commissioner Of Income Tax, ... on 27 March, 2023

Apart from that the Hon'ble High Court of Bombay in the case of Bansilal B. Raisoni & Sons Vs. Assistant Commissioner of Income Tax & Anr (2019) 260 Taxman 281 (Bom.) had observed that the time limit for raising objection to the jurisdiction of the A.O prescribed under sub-section (3) of Section 124 has a relation to the A.O's territorial jurisdiction and the same would not apply to a case where the assessee contends that the action of the A.O is without authority of law and therefore, wholly without jurisdiction. For the sake of clarity, the relevant observation of the Hon'ble High Court is culled out, as under:
Income Tax Appellate Tribunal - Raipur Cites 19 - Cited by 0 - Full Document

Shreemati Jaswanti Devi L/H Of Late Shri ... vs Income Tax Officer, Ward-1(3), Bhilai on 27 March, 2023

Apart 17 Smt. Jaswanti Devi L/h. Late Shri Randhir Singh Dahiya Vs. ITO-1(3), Bhilai ITA No.13/RPR/2020 from that the Hon'ble High Court of Bombay in the case of Bansilal B. Raisoni & Sons Vs. Assistant Commissioner of Income Tax & Anr (2019) 260 Taxman 281 (Bom.), had observed, that the time limit for raising objection to the jurisdiction of the A.O prescribed under sub- section (3) of Section 124 has a relation to the A.O's territorial jurisdiction and the same would not apply to a case where the assessee contends that the action of the A.O is without authority of law and therefore, wholly without jurisdiction. For the sake of clarity, the relevant observation of the Hon'ble High Court is culled out, as under:
Income Tax Appellate Tribunal - Raipur Cites 21 - Cited by 0 - Full Document

Jindal Power Limited, Raigarh vs Joint Commissioner Of Income Tax, ... on 25 June, 2024

In fact, we find that the Hon'ble High Court of Bombay in the case of Bansilal B. Raisoni & Sons Vs. ACIT, Central Circle-1, Nashik & Anr, WP No.13391 of 2018 had, inter alia observed that the time limit for raising objection to the jurisdiction of the Assessing Officer prescribed under sub section (3) of Section 31 Jindal Power Limited Vs. Jt. CIT, Range-1, Bilaspur ITA Nos.201 & 202/RPR/2017 124 has a relation to the Assessing Officer's territorial jurisdiction. It was further observed that the time limit prescribed would not apply to a case where the assessee contends that the action of the Assessing Officer is without authority of law and, therefore, wholly without jurisdiction.
Income Tax Appellate Tribunal - Raipur Cites 67 - Cited by 0 - Full Document

Jindal Power Limited, Raigharh vs Deputy Commissioner Of Income Tax, ... on 25 June, 2024

In fact, we find that the Hon'ble High Court of Bombay in the case of Bansilal B. Raisoni & Sons Vs. ACIT, Central Circle-1, Nashik & Anr, WP No.13391 of 2018 had, inter alia observed that the time limit for raising objection to the jurisdiction of the Assessing Officer prescribed under sub section (3) of Section 31 Jindal Power Limited Vs. Jt. CIT, Range-1, Bilaspur ITA Nos.201 & 202/RPR/2017 124 has a relation to the Assessing Officer's territorial jurisdiction. It was further observed that the time limit prescribed would not apply to a case where the assessee contends that the action of the Assessing Officer is without authority of law and, therefore, wholly without jurisdiction.
Income Tax Appellate Tribunal - Raipur Cites 67 - Cited by 0 - Full Document

Kalikanta Debnath, Raipur,Raipur vs Income Tax Officer, Ward-1(1), Raipur, ... on 9 December, 2024

In fact, we find that the Hon'ble High Court of Bombay in the case of Bansilal B. Raisoni & Sons Vs. ACIT, Central Circle-1, Nashik & Anr, WP No.13391 of 2018 had, inter alia observed that the time limit for raising objection to the jurisdiction of the Assessing Officer prescribed under sub section (3) of Section 124 has a relation to the Assessing Officer's territorial jurisdiction. It was further observed that the time limit prescribed would not apply to a case where the assessee contends that the action of the Assessing Officer is without authority of law and, therefore, wholly without jurisdiction.
Income Tax Appellate Tribunal - Raipur Cites 55 - Cited by 0 - Full Document

Seva Ram Sahu, Durg,Durg vs Income Tax Officer-1(5), Bhilai, Durg on 9 December, 2024

In fact, we find that the Hon'ble High Court of Bombay in the case of Bansilal B. Raisoni & Sons Vs. ACIT, Central Circle-1, Nashik & Anr, WP No.13391 of 2018 had, inter alia observed that the time limit for raising objection to the jurisdiction of the Assessing Officer prescribed under sub section (3) of Section 124 has a relation to the Assessing Officer's territorial jurisdiction. It was further observed that the time limit prescribed would not apply to a case where the assessee contends that the action of the Assessing Officer is without authority of law and, therefore, wholly without jurisdiction.
Income Tax Appellate Tribunal - Raipur Cites 54 - Cited by 0 - Full Document

Dolphin Promoters And Builders,Raipur vs Addl.Cit, Range-1, Raipur, Raipur on 30 January, 2025

In fact, we find that the Hon'ble High Court of Bombay in the case of Bansilal B. Raisoni & Sons Vs. ACIT, Central Circle-1, Nashik & Anr, WP No.13391 of 2018 had, inter alia observed that the time limit for raising objection to the jurisdiction of the Assessing Officer prescribed under sub section (3) of Section 124 has a relation to the Assessing Officer's territorial jurisdiction. It was further observed that the time limit prescribed would not apply to a case where the assessee contends that the action of the Assessing Officer is without authority of law and, therefore, wholly without jurisdiction.
Income Tax Appellate Tribunal - Raipur Cites 64 - Cited by 0 - Full Document

Income Tax Officer, Ward 4(1), Raipur vs Bhagyaarna Gems And Jewellery Private ... on 31 January, 2025

40. Further, the Hon'ble High Court of Bombay in the case of Bansilal B. Raisoni & Sons Vs. ACIT, Central Circle-1, Nashik & Anr, WP No.13391 of 2018 had, inter alia, observed that the time limit for raising objection to the jurisdiction of the Assessing Officer prescribed under sub section (3) of Section 124 has a relation to the Assessing Officer's territorial jurisdiction. It was further observed that the time limit prescribed would not apply to a case where the assessee contends that the action of the Assessing Officer is without authority of law and, therefore, wholly without jurisdiction.
Income Tax Appellate Tribunal - Raipur Cites 82 - Cited by 0 - Full Document
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