153A of the Act. (i) Vijayrattan Balkrishna Mittal v. DCIT

87 Taxmann.com 249Income Tax Appellate Tribunal2017#12996 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 115BBESection 131Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 147

Issues it is cited on

section 131(1)surrender of incomesummons under section 131paper companypermanent account numbersource of sourcesection 260section 260aadvance taxaddition under section 68search assessmentsection 234b

Judgments citing 153A of the Act. (i) Vijayrattan Balkrishna Mittal v. DCIT

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 59/NAG/2022[2017-18]Status: DisposedITAT Nagpur25 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.55/Nag./2022 (Assessment Year…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 58/NAG/2022[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain Appellant 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Respondent Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain Appellant 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Respondent Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur ITA no.55/Nag./2022 (Assessment Year…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 57/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010–11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.55/Nag./2022 (Assessment Year : 2…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 56/NAG/2022[2013-14]Status: DisposedITAT Nagpur25 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.55/Nag./2022 (Assessment Year : 2…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 55/NAG/2022[2012-13]Status: DisposedITAT Nagpur25 Feb 2025AY 2012-13
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.55/Nag./2022 (Assessment Year : 2…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 54/NAG/2022[2011-12]Status: DisposedITAT Nagpur25 Feb 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G Appellant v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G Appellant v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Respondent ITA no.55/Nag./2022 (Assessment Year…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 53/NAG/2022[2010-11]Status: DisposedITAT Nagpur25 Feb 2025AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G Appellant v/s Respondent Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G Appellant v/s Respondent Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur ITA no.55/Nag./2022 (Assessment Year : 2…

Shri Mahesh D. Gupta, Nagpur vs. ACIT-Central-Circle-2(3), Nagpur

In the result, the appeal of the assessee is allowed

ITA 183/NAG/2014[2004-05]Status: DisposedITAT Nagpur29 Mar 2019AY 2004-05
For Appellant: Shri Rajesh Loya, AdvFor Respondent: Shri U. U. Kasar, Jt.CIT
Section 131Section 139Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…आयकर अपीलीय अिधकरण ukxiqj "यायपीठ, ukxiqj म" । IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.183/NAG/2014 िनधा"रण वष" / Assessment Year : 2004–05 Mahesh D. Gupta, C/o. M/s Loya Bagri & Co., Chartered Accountants, Gandhibag, Nagpur–440002. .......अपीलाथ" / Appellant PAN : AATPG8810F बनाम / V/s. ACIT, Central Circle–2(3), ……""यथ" / Respondent Nagpur. Assessee by : Shri Rajesh Loya, Adv. Revenue by : Shri U. U. Kasar, Jt.CIT सुनवाई क" तारीख / Date of Hea…

153A of the Act. (i) Vijayrattan Balkrishna Mittal v. DCIT (87 Taxmann.com 249) — Cited in 8 Judgments | BharatTax