1 Kashiram Aggarwalla v. Union of India (1965) 56 ITR 14 29-35 2 35-40 3 Ajantha Industries v. CBDT

320 ITR 74Reported decision2010#17648 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115BBESection 127Section 142(1)Section 144Section 144CSection 153CSection 271(1)(c)Section 69

Issues it is cited on

section 124(1)section 124(3)(a)section 127(1)section 127(2)section 63section 124(3)section 124percentage completion methodsection 120permanent account numbereligible assesseesection 127

Judgments citing 1 Kashiram Aggarwalla v. Union of India (1965) 56 ITR 14 29-35 2 35-40 3 Ajantha Industries v. CBDT

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 509/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22
For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…axmann.com 759 (SC) 200-201 S.No. Case law Page no. 1 Pannalal Binjraj v. Union of India (1957) 31 ITR 565 1-28 2 Kashiram Aggarwalla v. Union of India (1965) 56 ITR 14 29-35 3 Ajantha Industries v. CBDT (1976) 102 ITR 281 35-40 4 Rajesh Mahajan v. CIT (2010) 320 ITR 74 41-44 5 Arti Ship Breaking v. DIT (2010) 189 Taxman 50 45-49 6 Vrajlal Manilal & Co. v. CIT (1973) 92 ITR 287 50-56 11. On 17.09.2025 when confronted to the Id. DR on the issue that all the notices, correspondence and even address in Form no. 26AS shows the address of the assessee at Delhi then how the Notice u/s.153C was issued by the Income Tax…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…759 200-201 (SC) 20 S.No. Case law Page no. 1-28 Pannalal Binjraj v. Union of India (1957) 31 ITR 565 1 Kashiram Aggarwalla v. Union of India (1965) 56 ITR 14 29-35 2 35-40 3 Ajantha Industries v. CBDT (1976) 102 ITR 281 41-44 4 Rajesh Mahajan v. CIT (2010) 320 ITR 74 45-49 5 Arti Ship Breaking v. DIT (2010) 189 Taxman 50 50-56 6 Vrajlal Manilal & Co. v. CIT (1973) 92 ITR 287 11. On 17.09.2025 when confronted to the ld. DR on the issue that all the notices, correspondence and even address in Form no. 26AS shows the address of the assessee at Delhi then how the Notice u/s. 153C was issued by the Income Tax Offi…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…759 200-201 (SC) 20 S.No. Case law Page no. 1-28 Pannalal Binjraj v. Union of India (1957) 31 ITR 565 1 Kashiram Aggarwalla v. Union of India (1965) 56 ITR 14 29-35 2 35-40 3 Ajantha Industries v. CBDT (1976) 102 ITR 281 41-44 4 Rajesh Mahajan v. CIT (2010) 320 ITR 74 45-49 5 Arti Ship Breaking v. DIT (2010) 189 Taxman 50 50-56 6 Vrajlal Manilal & Co. v. CIT (1973) 92 ITR 287 11. On 17.09.2025 when confronted to the ld. DR on the issue that all the notices, correspondence and even address in Form no. 26AS shows the address of the assessee at Delhi then how the Notice u/s. 153C was issued by the Income Tax Offi…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…759 200-201 (SC) 20 S.No. Case law Page no. 1-28 Pannalal Binjraj v. Union of India (1957) 31 ITR 565 1 Kashiram Aggarwalla v. Union of India (1965) 56 ITR 14 29-35 2 35-40 3 Ajantha Industries v. CBDT (1976) 102 ITR 281 41-44 4 Rajesh Mahajan v. CIT (2010) 320 ITR 74 45-49 5 Arti Ship Breaking v. DIT (2010) 189 Taxman 50 50-56 6 Vrajlal Manilal & Co. v. CIT (1973) 92 ITR 287 11. On 17.09.2025 when confronted to the ld. DR on the issue that all the notices, correspondence and even address in Form no. 26AS shows the address of the assessee at Delhi then how the Notice u/s. 153C was issued by the Income Tax Offi…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…759 200-201 (SC) 20 S.No. Case law Page no. 1-28 Pannalal Binjraj v. Union of India (1957) 31 ITR 565 1 Kashiram Aggarwalla v. Union of India (1965) 56 ITR 14 29-35 2 35-40 3 Ajantha Industries v. CBDT (1976) 102 ITR 281 41-44 4 Rajesh Mahajan v. CIT (2010) 320 ITR 74 45-49 5 Arti Ship Breaking v. DIT (2010) 189 Taxman 50 50-56 6 Vrajlal Manilal & Co. v. CIT (1973) 92 ITR 287 11. On 17.09.2025 when confronted to the ld. DR on the issue that all the notices, correspondence and even address in Form no. 26AS shows the address of the assessee at Delhi then how the Notice u/s. 153C was issued by the Income Tax Offi…

1 Kashiram Aggarwalla v. Union of India (1965) 56 ITR 14 29-35 2 35-40 3 Ajantha Industries v. CBDT (320 ITR 74) — Cited in 5 Judgments | BharatTax