11 SCC 648; CIT v. Jas Jack Elegence Exports

191 Taxmann 386High Court2010#15181 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 144B Section 142(1)Section 144 Section 145(3)Section 37 Section 115BBE Section 132 Section 133(6)

Issues it is cited on

section 260 section 260a section 30 mercantile system of accounting commercial expediency profits and gains of business or profession section 145(3)section 145 capital expenditure section 37(1)income-tax officer first appeal

Judgments citing 11 SCC 648; CIT v. Jas Jack Elegence Exports

Radhakishan Beniwal, Jaipur vs. Deputy Commissioner of Income Tax, Circle 1, Jaipur

In the result, the appeal filed by the assessee in ITA no

ITA 695/JPR/2025[2016-17]Status: DisposedITAT Jaipur10 Sept 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CA &For Respondent: Shri Gorav Avasthi, JCIT

Section 139Section 144Section 147rSection 148Section 148ASection 194CSection 251Section 68

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;djvihy la-@ITA Nos. 694 & 695/JP/2025 fu/kZkj.ko"kZ@Assessment Years : 2015-16 & 2016-17 cuke Radhakishan Beniwal DCIT Vs. Ward No. 14, Behind Kishan Hostel Cirecle-01, Krishim Mandi Road, Nagarpalika Jaipur Degana Goredi Chancha Nagaur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AGMPB3851A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :…

Radhakishna Beniwal, Jaipur vs. Deputy Commissioner of Income Tax, Circle 1, Jaipur

In the result, the appeal filed by the assessee in ITA no

ITA 694/JPR/2025[2015-16]Status: DisposedITAT Jaipur10 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CA &For Respondent: Shri Gorav Avasthi, JCIT

Section 139Section 144Section 147rSection 148Section 148ASection 194CSection 251Section 68

M/S Kanak Vrindavan Resorts Limited, Jaipur vs. Income Tax Officer, Ward 6(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 543/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 143(1)(a)Section 143(2)Section 143(3)Section 145Section 37

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 543/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke M/s Kanak Vrindavan Resorts ITO, Vs. Limited Ward 6(2), 4th Floor-123, Jan Path, Shyam Jaipur Nagar, New Sanganer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACK8480D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA…

Smt. Kantaben Ramjibhai Chaudhari, Gandhinagar vs. The Income Tax Officer, Ward-2, Gandhinagar

In the result, appeal of the assessee is partly allowed

ITA 1/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad13 Feb 2018AY 2011-12

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1/Ahd/2016 "नधा"रण वष"/Assessment Year: 2011-12 Smt.Kantaben Ramjibhai Chaudhari Ito, Ward-2 C/O. Jay Prabhu Seeds & Ginning Vs Gandhinagar. Factory Mansa Vijapur Highway Road Mansa, Gandhinagar.

For Appellant: Shri K.P. Shah, ARFor Respondent: Shri Aditya Shukla, Sr.DR

Section 1Section 144Section 145Section 2

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘SMC’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 1/Ahd/2016 "नधा"रण वष"/Assessment Year: 2011-12 Smt.Kantaben Ramjibhai Chaudhari ITO, Ward-2 C/o. Jay Prabhu Seeds & Ginning Vs Gandhinagar. Factory Mansa Vijapur Highway Road Mansa, Gandhinagar. PAN : ADXPC 2695 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri K.P. Shah, AR Revenue by : Shri Aditya Shukla, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 12/02/2018 घोषणा क" तार"ख /Date of Pronouncement : 16/02/2018 O R D E R Pre…

DCIT, New Delhi vs. M/S Jaipuria Infrastructure Developers, New Delhi

In the result, appeal of the Revenue is allowed partly for statistical purpose

ITA 1332/DEL/2011[2007-08]Status: DisposedITAT Delhi16 Jun 2017AY 2007-08

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2007-08 Vs. M/S. Dcit, Circle – 4(1), Room No. Jaipuria Infrastructure 407, C.R. Building, I.P. Estate, Developers, 9B, Hansalaya, New Delhi Connaught Place, New Delhi Pan : Aaccb1286C (Appellant) (Respondent) Appellant By Sh. Umesh Chand Dubey, Sr.Dr Respondent By S/Sh. Rupesh Jain & Dipesh Jain, Adv. Date Of Hearing 18.05.2017 Date Of Pronouncement 16.06.2017 Order Per O.P. Kant, A.M.: This Appeal By The Revenue Is Directed Against Order Dated 28/01/2011 Of The Ld. Commissioner Of Income-Tax (Appeals)-Vii, New Delhi [In Short “The Cit-(A)”] For Assessment Year 2007-08, Raising Following Grounds:

Section 133ASection 143(2)Section 143(3)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2007-08 Vs. M/s. DCIT, Circle – 4(1), Room No. Jaipuria Infrastructure 407, C.R. Building, I.P. Estate, Developers, 9B, Hansalaya, New Delhi Connaught Place, New Delhi PAN : AACCB1286C (Appellant) (Respondent) Appellant by Sh. Umesh Chand Dubey, Sr.DR Respondent by S/sh. Rupesh Jain & Dipesh Jain, Adv. Date of hearing 18.05.2017 Date of pronouncement 16.06.2017 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against order dated 28/01/2011 o…

ITO, New Delhi vs. Smt Neeru Kumar, New Delhi

In the result ground No

ITA 4719/DEL/2012[2009-10]Status: DisposedITAT Delhi13 Jun 2016AY 2009-10

Bench: Shri I.C. Sudhir & Shri Prashant Maharishi

For Appellant: Shri Satyen Sethy, AdvFor Respondent: Shri P. Damvanunjna Sr. DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.:- 4719/Del /2012 Assessment Year: 2009-10 ITO, Ward 32(3), Smt. Neeru Kumar New Delhi Prop. Tulsi, 19, Santushti Complex, Vs. Opp. Samrat Hotel, Chanakya Puri, New Delhi – 110 003 PAN AIJPK0030H (Appellant) (Respondent) Department by : Shri P. Damvanunjna Sr. DR Assessee by: Shri Satyen Sethy, Adv. Shri A Panda, Adv. Date of Hearing 06/06/2016 Date of pronouncement 16/06/2016 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the revenue agains…