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Shri. Sunil Kumar Jalan, Bangalore vs Income Tax Officer, Ward- 6(3)(1), ... on 28 February, 2023 cites

Commissioner Of Income-Tax, West ... vs Durga Prasad More on 26 August, 1971

11. Aggrieved, assessee raised this issue before the first appellate authority. The CIT(A) confirmed the view taken by the AO. The CIT(A) relied on the following Tribunal orders to decide the issue against the assessee. [The tribunal orders had followed the judgements of the Hon'ble Apex Court in the 10 ITA No. 337/Bang/2020 Shri Sunil Kumar Jalan cases of CIT vs. Durga Prasad More (1971) 82 ITR 540 (SC) and Sumati Dayal vs. CIT (1995) 214 ITR 801 (SC)]: -
Supreme Court of India Cites 1 - Cited by 1107 - Full Document

Sumati Dayal vs Commissioner Of Income-Tax, Bangalore on 28 March, 1995

11. Aggrieved, assessee raised this issue before the first appellate authority. The CIT(A) confirmed the view taken by the AO. The CIT(A) relied on the following Tribunal orders to decide the issue against the assessee. [The tribunal orders had followed the judgements of the Hon'ble Apex Court in the 10 ITA No. 337/Bang/2020 Shri Sunil Kumar Jalan cases of CIT vs. Durga Prasad More (1971) 82 ITR 540 (SC) and Sumati Dayal vs. CIT (1995) 214 ITR 801 (SC)]: -
Supreme Court of India Cites 11 - Cited by 1298 - S C Agrawal - Full Document

Ram Bhaj & Sons (P) Ltd. vs Ito on 13 April, 2006

8. The learned D.R., on the other hand, placed on record a copy of the acknowledgement of the return filed by the assessee before the AO at Madurai. The learned D.R., by placing reliance on the order of the ITAT in Ram Bhaj & Sons (P) Ltd. vs. ITO reported in (2006) 102 ITD 93 (Amritsar) submitted that when the assessee discloses his address at Madurai in the return of income and did not raise objections to jurisdiction of the said AO within the time allowed under Section 124(3) of the Act, the AO cannot be found fault in assuming jurisdiction and completing the assessment.
Income Tax Appellate Tribunal - Amritsar Cites 20 - Cited by 1 - Full Document
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