112 TTJ 717 (JD) (iv) 'Jai Marwar Co. (P) Ltd. v. Asstt. CIT

49 ITD 348Income Tax Appellate Tribunal1994#25105 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 127 Section 139 Section 251 Section 106 Section 115BBE Section 118 Section 120 Section 122

Judgments citing 112 TTJ 717 (JD) (iv) 'Jai Marwar Co. (P) Ltd. v. Asstt. CIT

DCIT, Jaipur vs. Amrapali Jewels Pvt. Ltd., Jaipur

In the result, the appeal filed by the assessee is partly allowed and

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…rded in the books of account 4. Dilshad Trading Co. 8………………………..Provisions of section 69B can be invoked 32-35 (P) if(i) it is found that the assessee has made investment; (ii) it is Ltd. v. ITO, [1994] found that the amount expended on making such investment 49 ITD 348 (Bom- exceeded the amount recorded in that behalf in the books of Trib.) account; and (iii) either the assessee offers no explanation about such excess amount or the explanation offered is not satisfactory in the opinion of the Assessing Officer. These three findings are cumulative to be recorded on gathering the necessary facts, but the basic fin…

M/S. Gayatri Enterprise, Vadodara vs. Income Tax Officer, Ward-1(2)(4), Vadodara

In the result, the appeal of the assessee is dismissed

ITA 825/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad28 Feb 2019AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Respondent: Aparna M. Agarwal, CIT.D.R

Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 825/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2011-12) M/s. Gayatri Enterprise बनाम/ The Income Tax Officer 2, Shilp Apartment, Mane Ward 1(2)(4), Baroda Vs. Nagar, Munj Mahuda, Aaykar Bhavan, Race Akota, Vadodara Course, Vadodara - 390007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHFG1662R .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Bhavin Marfatia, अपीलाथ" ओर से /Appellant by : A.…

ITO (Exemptions), New Delhi vs. Delhi Vocational School Society, New Delhi

In the result the appeal of the revenue on solitary ground is dismissed

ITA 1151/DEL/2011[2007-08]Status: DisposedITAT Delhi18 Sept 2017AY 2007-08

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiito(Exemptions), Vs. Delhi Vocational School Trust Ward-Iii, Aayakar Bhawan, Society, Laxmu Nagar, Distt. Centre, C/O. Summer Fields School, New Delhi Kailash Colony, New Delhi Pan:Aabcs4104H (Appellant) (Respondent)

For Appellant: Shri Sanjeev Jain, CAFor Respondent: Ms. Rachna Singh, CIT DR

Section 11Section 12Section 140Section 2Section 60Section 69B

…atiya', 2008-TIOL-124-HC-RAJ-IT. (ii) 'Sanjay Chawla v. ITO', [2004] 89 ITD 586 (iii) 'ITO v. Satyanarayan Agarwal', [2007] 112 TTJ 717 (JD) (iv) 'Jai Marwar Co. (P) Ltd. v. Asstt. CIT', [2003] 79 TTJ 178 (JD) (v) 'Dilshad Trading Co. (P) Ltd. v. ITO', [1994] 49 ITD 348 (Bom) 8. It is only on the basis of a definite finding of the Assessing Officer to the forgoing effect that a reference can be made to the valuation officer u/s 142A of the Act. It goes without saying that the provisions of Section 142A(1) of the Act are merely machinery provisions and the substantive provisions of Section 69B cannot be overridde…