240, Vinay Kumar Jaiswal v. CIT

221 ITR 568High Court1996#20016 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 127Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

Issues it is cited on

section 127(1)section 34section 127section 153bincome-tax officersection 12incriminating materialsection 153section 153asection 132section 142(1)section 143(2)

Judgments citing 240, Vinay Kumar Jaiswal v. CIT

MFT BUILDERS AND DEVELOPERS ,GULBARGA KARNATAKA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELLARY

In the result, both the appeals filed by the assessees are allowed

ITA 1178/BANG/2024[2015-16]Status: DisposedITAT Bangalore25 Sept 2025AY 2015-16

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Shri Rajkumar Hanchnal, CAFor Respondent: Shri Murali Mohan M, CIT-DR
Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 153B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri Mohammad Abdul Najeeb, ITA No. H.No. 81, 4th Cross, 1176/Bang Hussain Garden, 2016-17 The Deputy /2024 MSK Mill, Commissioner Kalaburagi – 585 103. of Income Tax, PAN: ABCPA3077A Central Circle, M/s. MFT Builders and Bellary. ITA No. Developers, 1178/Bang No. 81/1, Malgatti Road, 2015-16 /2024 Kalaburagi – 585 106. PAN: AAWFM4078J Assessee by : Shri Rajkumar Hanchnal, CA Revenue by : Shri Murali Mohan M, CIT-D…

MOHAMMED ABDUL NAJEEB,GULBARGA, KARNATAKA vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, BELLARY, KARNATAKA

In the result, both the appeals filed by the assessees are allowed

ITA 1176/BANG/2024[2016-17]Status: DisposedITAT Bangalore25 Sept 2025AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Shri Rajkumar Hanchnal, CAFor Respondent: Shri Murali Mohan M, CIT-DR
Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 153B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri Mohammad Abdul Najeeb, ITA No. H.No. 81, 4th Cross, 1176/Bang Hussain Garden, 2016-17 The Deputy /2024 MSK Mill, Commissioner Kalaburagi – 585 103. of Income Tax, PAN: ABCPA3077A Central Circle, M/s. MFT Builders and Bellary. ITA No. Developers, 1178/Bang No. 81/1, Malgatti Road, 2015-16 /2024 Kalaburagi – 585 106. PAN: AAWFM4078J Assessee by : Shri Rajkumar Hanchnal, CA Revenue by : Shri Murali Mohan M, CIT-D…

MOHAMMED ABDUL NAJEEB,GULBARGA, KARNATAKA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELLARY

ITA 1175/BANG/2024[2012-13]Status: DisposedITAT Bangalore29 Aug 2025AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri Rajkumar Hanchnal, CA
Section 127Section 131(1)(d)Section 142ASection 143(3)Section 153ASection 153BSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA No. 1175/Bang/2024 Assessment Year : 2012-13 Shri Mohammad Abdul Najeeb, H.No. 81, 4th Cross, Hussain Garden, MSK Mill, Kalaburagi – 585 103. Karnataka. PAN: ABCPA3077A APPELLANT Assessee by Revenue by : Shri Rajkumar Hanchnal, CA : Shri Muthu Shankar, CIT-DR The Deputy Commissioner of Income Tax Central Circle, Vs. Bellari. RESPONDENT Date of Hearing : 02-06-2025 Date of Pronouncement : 29-08-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal…

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

ITA 65/CTK/2023[2011-12]Status: DisposedITAT Cuttack16 Dec 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri S.C.Mohanty, Sr DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 14A

…se of 'Rohtas Project Ltd Vs. Pr.CIT (Central) (2018) 100 taxmann.com 383 in which the Hon'ble Allahabad High Court followed its earlier decisions in the case of 'Smt.Chandra Prabha Kushwaha Vs.CIT (2014) 47 taxmann.com 240, Vinay Kumar Jaiswal Vs. CIT (1996) 221 ITR 568 and it has been held that before exercising power under Section 127(2) of Income-tax Act, 1961, it is mandatory on the part of authority concerned to record reasons for transferring assessment cases from one jurisdiction to other and also to give opportunity of hearing to the ass'essee. Denial of opportunity of hearing and lack of 'reasons for tr…

240, Vinay Kumar Jaiswal v. CIT (221 ITR 568) — Cited in 4 Judgments | BharatTax