115BBE. CIT v. Embassy Brindavan Developers

294 Taxmann 437Supreme Court of India2023#17548 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 115BBE Section 133A Section 142(1)Section 143(3)Section 263 Section 68 Section 69 Section 69A

Issues it is cited on

malabar industrial section 10(38)erroneous and prejudicial section 115bb section 115b liable to tax section 133a section 115bbe section 263 section 26 income from other sources section 115

Judgments citing 115BBE. CIT v. Embassy Brindavan Developers

Sh. Kirodi Mal Singhal, Alwar vs. PCIT(Central), Jaipur

In the result, both appeals of the assessee are allowed

ITA 664/JPR/2024[2019-20]Status: DisposedITAT Jaipur29 Aug 2024AY 2019-20

Bench: moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No.664/JP/2024 on the following grounds; "1. Under the facts and circumstances of the case, order passed by the Ld. PCIT u/s 263 is illegal & bad in law and the same be quashed. 2. The Ld. PCIT has erred on facts and in law in holding that the

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT-DR

Section 115BSection 133ASection 139Section 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 663/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Kamlesh Singhal PCIT (Central) Vs. Prop M/s Rahul Enterprises, Jaipur Kakra Road, Village & Post- Kishangarh Bas, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AETPS 0715 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 664/JPR/2024 fu/kZkj.k o"kZ@Assessmen…

Sh. Kamlesh Singhal, Alwar vs. PCIT(Central), Jaipur

In the result, both appeals of the assessee are allowed

ITA 663/JPR/2024[2019-20]Status: DisposedITAT Jaipur29 Aug 2024AY 2019-20

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT-DR

Section 115BSection 133ASection 139Section 142(1)Section 143(2)Section 143(3)Section 263

Sarita Gupta, Alwar vs. PCIT(Central), Jaipur

The appeal of the assessee is partly allowed

ITA 662/JPR/2024[2018-19]Status: DisposedITAT Jaipur29 Aug 2024AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT-DR

Section 115BSection 133ASection 139Section 142(1)Section 143(2)Section 143(3)Section 263Section 44A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 662/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Sarita Gupta PCIT (Central) Vs. Ward No. 5, Vikas Colony Jaipur Rajgarh, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BFHPG 9732 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal, CA jktLo dh vksj ls@ Revenue by : Sh. Arvind Kum…

Sh. Vinod Kumar Gupta, Alwar vs. PCIT(Central), Jaipur

In the result, both appeals of the assessee stands dismissed

ITA 661/JPR/2024[2018-19]Status: DisposedITAT Jaipur29 Aug 2024AY 2018-19

Bench: moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No.644/JP/2024 on the following grounds; "1. Under the facts and circumstances of the case, order passed by the Ld. PCIT u/s 263 is illegal & bad in law and the same be quashed. 2. The Ld. PCIT has erred on facts and in law in holding that the

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT-DR

Section 115BSection 127Section 133ASection 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 644/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Rajeev Jain PCIT (Central), Vs. Near Dhobi Dharmshala, Rajgarh, Jaipur Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADGPJ 4787 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 661/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Vinod Kumar Gupta PCIT (…

Sh. Rajeev Jain, Alwar vs. PCIT(Central), Jaipur

In the result, both appeals of the assessee stands dismissed

ITA 644/JPR/2024[2018-19]Status: DisposedITAT Jaipur29 Aug 2024AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT-DR

Section 115BSection 127Section 133ASection 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 644/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Rajeev Jain PCIT (Central), Vs. Near Dhobi Dharmshala, Rajgarh, Jaipur Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADGPJ 4787 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 661/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Vinod Kumar Gupta PCIT (…