The Principal Commissioner Of Income ... vs Ashish Kumar
2025 Latest Caselaw 6401 Jhar

Jharkhand High Court

The Principal Commissioner Of Income ... vs Ashish Kumar on 13 October, 2025

Author: Rajesh Shankar

Bench: Rajesh Shankar

          IN THE HIGH COURT OF JHARKHAND AT RANCHI
                       T.A. No. 02 of 2025

     The Principal Commissioner of Income Tax, Dhanbad
                                            ...   ...    Appellant
                                   Versus
     Ashish Kumar                           ...     ...    Respondent
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CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH SHANKAR

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For the Appellant : Mr. Kumar Vaibhav, Advocate For the Respondent : Mr. Rahul Lamba, Advocate Mr. Aditya Mohan Khandelwal, Advocate Mr. Anish Kamal, Advocate Ms. Kanu Priya, Advocate

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06/13.10.2025 I.A. No. 12236 of 2024

Having heard learned counsel for the parties and for

the reasons stated in the present interlocutory application, we find

sufficient cause to condone the delay of 02 days that has crept up in

filing the appeal.

2. The present interlocutory application stands disposed

of.

3. This case is admitted for hearing on the following

substantial questions of law:

"i. Whether on the facts & circumstances and in

law, the Hon'ble Tribunal erred in holding that

erstwhile ITO, Ward 3(4), Giridih did not have

the jurisdiction over the assessee when PAN of

the assessee was lying with ITO, Ward 3(4),

Giridih and the assessee never requested to

transfer his PAN out of the jurisdiction of ITO,

Ward 3(4), Giridih which presently lies with ITO,

Ward 3(1), Deoghar in the Bihar & Jharkhand

region post restructuring-2020 in the Income Tax

Department?

ii. Whether on the facts and circumstances and in

law, the assessee having participated not only

before erstwhile DCIT/ACIT, Circle-3, Deoghar

during the assessment proceeding but also

before CIT (Appeal), Dhanbad during the

appellate proceeding, can now challenge the

applicability of provisions of Section 124(3)(a) of

the Income Tax Act, 1961 as well as Section

292BB of the said Act?

iii. Whether the impugned judgment of the Hon'ble

Tribunal is in violation of Section 124(3)(a) of the

Income Tax Act, 1961?"

4. List this case in due course.

(Tarlok Singh Chauhan, C.J.)

(Rajesh Shankar, J.) October 13, 2025 Manish/Ritesh