216. Page 29 of 35 ITO v. J.K. Woods India Pvt. Ltd.

160 Taxmann.com 1249Income Tax Appellate Tribunal2024#15008 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 68Section 69ASection 115BBESection 143(3)Section 145(3)Section 132Section 133ASection 139(1)

Issues it is cited on

addition u/s 68section 145(3)section 115bbsection 115bdouble taxationunexplained moneysection 115bbesalarysection 115genuineness of the transactionsection 69aunexplained cash credit

Judgments citing 216. Page 29 of 35 ITO v. J.K. Woods India Pvt. Ltd.

Gurdas Mal Arora, Kanpur vs. The A O Circle-1(2)(1), Kanpur

In the result, the appeal of the assessee is dismissed for statistical purposes

ITA 412/LKW/2023[2017-18]Status: DisposedITAT Lucknow08 Jan 2026AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshragurdas Mal Arora V. The Assessing Officer, 21/L/4, Daboli, Circle-1(2)(1) Kanpur. 16/69, Aayakar Bhawan, Civil Lines, Kanpur- 208001. Pan:Afepm4342J (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri Amit Kumar, Cit-Dr O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri Amit Kumar, CIT-DR
Section 115BSection 143(3)Section 145(3)Section 40A(2)(b)Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Gurdas Mal Arora v. The Assessing Officer, 21/L/4, Daboli, Circle-1(2)(1) Kanpur. 16/69, Aayakar Bhawan, Civil Lines, Kanpur- 208001. PAN:AFEPM4342J (Appellant) (Respondent) Appellant by: Shri Ashish Jaiswal, Advocate Respondent by: Shri Amit Kumar, CIT-DR O R D E R PER ANADEE NATH MISSHRA, A.M.: (A). The present appeal has been filed by the assessee against the order dated 31.10.2023 passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal…

Kashi Nath Seth Sarraf Private Limited, Hardoi vs. ACIT, Sitapur

In the result, the appeal of the assessee is partly allowed for

ITA 88/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 Sept 2025AY 2017-18

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 115BSection 143(2)Section 145(3)Section 234BSection 44Section 68

…I.T.A. No.88/Lkw/2024 Assessment Year: 2017-18 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'B', LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.88/Lkw/2024 Assessment Year:2017-18 Kashi Nath Seth Sarraf Private Vs. ACIT, Limited, Sitapur. C/o Sanjay Saxena, 12, Pratap Enclave, Bisrat G. T. Road, Shahjahanpur. PAN:AACCK3717F (Appellant) (Respondent) Appellant by Shri Akshay Agarwal, Advocate Respondent by Shri Neeraj Kumar, CIT (D.R.) ORDER PER ANADEE NATH MISSHRA:Α.Μ. (A) This appeal vide I.T.A. No.88/Lkw/2024 has been filed by t…

Kiran Fine Jewellers Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

In the result ground no 2 raised by the assessee is allowed

ITA 648/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Feb 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. P. P. Meena, CIT-Th. V.H
Section 115BSection 143(3)Section 145(3)Section 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] 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;dj vihy la-@ITA No. 648/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke M/s Kiran Fine Jewellers Private DCIT, Vs. Limited, Central Circle-02, F-19, Gautam Marg, Vaishali Jaipur Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. R. Sharma, CA & Sh. R.…

Jaykumar Nemichand Jain, HUF, Ahmedabad vs. The ITO, Ward-5(2)(2), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 944/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad30 Oct 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.944/Ahd/2023 िनधा"रण वष" /Assessment Year : 2017-18 Jaykumar Nemichand Jain Huf The Ito बनाम Jain Silver Palace Ward-5(2)(2) / 39, Chinubhai Towers Ahmedabad V/S. Ashram Road Opp. Handloom House Ahmedabad – 380 009 (Gujarat) "थायी लेखा सं./Pan: Aadhj 7308 F अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Divyang Shah, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 21/10/2024 घोषणा की तारीख /Date Of Pronouncement: 30/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Divyang Shah, ARFor Respondent: Shri B.P. Srivastava, Sr.DR
Section 115BSection 133(6)Section 143(3)Section 271ASection 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.944/Ahd/2023 िनधा"रण वष" /Assessment Year : 2017-18 Jaykumar Nemichand Jain HUF The ITO बनाम Jain Silver Palace Ward-5(2)(2) / 39, Chinubhai Towers Ahmedabad v/s. Ashram Road Opp. Handloom House Ahmedabad – 380 009 (Gujarat) "थायी लेखा सं./PAN: AADHJ 7308 F अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee by…

Pradeep Kumar, Lucknow vs. ACIT-1, Lucknow

In the result, the appeal of the assessee is partly allowed

ITA 198/LKW/2024[2017-18]Status: DisposedITAT Lucknow04 Sept 2024AY 2017-18

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2017-18 Pradeep Kumar V. The Acit-1 A-1/46, Vikas Khand Lucknow Gomti Nagar Lucknow Pan:Ablpk8392B (Appellant) (Respondent) Appellant By: Shri Vijay Prakash Agrawal, Adv. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 10 07 2024 Date Of Pronouncement: 04 09 2024 O R D E R

For Appellant: Shri Vijay Prakash Agrawal, AdvFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(3)Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI G. D. PADAMAHSHALI, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER Assessment Year: 2017-18 Pradeep Kumar v. The ACIT-1 A-1/46, Vikas Khand Lucknow Gomti Nagar Lucknow PAN:ABLPK8392B (Appellant) (Respondent) Appellant by: Shri Vijay Prakash Agrawal, Adv. Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 10 07 2024 Date of pronouncement: 04 09 2024 O R D E R PER SUBHASH MALGURIA, J.M.: This appeal has been filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delh…

Durga Fire Work, Delhi vs. ITO, Ward-59(8), Delhi

In the result, appeal of the assessee is allowed

ITA 383/DEL/2024[2017-18]Status: DisposedITAT Delhi03 Jul 2024AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.383/Del/2024 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Durga Fire Work Ito, C/O Sh. S.K. Gambhir, Adv., Vs. Ward-59(8), 429 3Rd Floor, Jagriti Enclave, Vikas Bhawan, I.P. Estate, Delhi. Delhi. Pan No.Aaafd3178Q अपीलाथ" Appellant ""यथ"/Respondent

Section 69A

…I.T.A.No.383/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.383/Del/2024 िनधा"रणवष"/Assessment Year: 2017-18 बनाम DURGA FIRE WORK ITO, C/o Sh. S.K. Gambhir, Adv., Vs. Ward-59(8), 429 3rd Floor, Jagriti Enclave, Vikas Bhawan, I.P. Estate, Delhi. Delhi. PAN No.AAAFD3178Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Sh. C.S. Anand, Adv. Revenue by Sh. Sanjay Tripathi, Sr. DR सुनवाईक"तारीख/ Date of hearing: 09.05.2024 03.07.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D…

216. Page 29 of 35 ITO v. J.K. Woods India Pvt. Ltd. (160 Taxmann.com 1249) — Cited in 6 Judgments | BharatTax