43 (AP & Tel), Commissioner of Income-tax v. Lekh Raj Dhunna

20 Taxmann.com 554High Court2012#3043 most cited

What is 43 (AP & Tel), Commissioner of Income-tax v. Lekh Raj Dhunna authority for?

A retracted statement obtained during a search under Section 132(4) can be disregarded if the Assessing Officer believes the retraction is baseless and intended to shield the assessee from evidence found.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v Lekh Raj Dhunna · section 132(4) · retracted statement · retraction of statement · statement during search · evidence from search · baseless retraction · assessment based on retracted statement

Sections most often in play

Section 132Section 132(4)Section 143(3)Section 153ASection 115BBESection 69Section 69ASection 132(4A)

Issues it is cited on

abatement of assessmentstatement under section 132(4)section 65bretracted statementretraction of statementbeneficial ownerpanchnamasection 271(1)(b)section 153bchildsection 90mli

Judgments citing 43 (AP & Tel), Commissioner of Income-tax v. Lekh Raj Dhunna

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA Nos.809 to 815/JP/2025 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. cuke ACIT, Vs. Ltd. Central Circle- 1, Bahu Plaza, Bahu Plaza, Jammu Jaipur and Kashmir LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAACP9608E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Tarun Mittal, CA jktLo…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 120/JPR/2024[2018-19]Status: DisposedITAT Jaipur11 Mar 2025AY 2018-19
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\nShri Jaipal Singh,\n35, Chitragupt Nagar, 1st Imli\nWala Phatak, Jaipur\nबनाम\nDCIT,\nCentral Circle- 2,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / A…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 119/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Mar 2025AY 2017-18
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\nShri Jaipal Singh,\n35, Chitragupt Nagar, 1st Imli\nWala Phatak, Jaipur\nबनाम\nDCIT,\nCentral Circle- 2,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / A…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 118/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Mar 2025AY 2016-17
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\n\n| बनाम | DCIT,\nShri Jaipal Singh, | |\tCentral Circle- 2,\n35, Chitragupt Nagar, 1st Imli | Jaipur\nWala Phatak, Jaipur\n\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant | प्रत्यर्थी / Respondent\n\nनिर्धारि…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 116/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\n\nShri Jaipal Singh,\n35, Chitragupt Nagar, 1st Imli\nWala Phatak, Jaipur\n\nबनाम\n\nDCIT,\nCentral Circle- 2,\nJaipur\n\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant\n\nप्रत्यर्थी / Respondent\n\nनिर्धारिती…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 115/JPR/2024[2013-14]Status: DisposedITAT Jaipur11 Mar 2025AY 2013-14
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\nShri Jaipal Singh,\n35, Chitragupt Nagar, 1st Imli\nWala Phatak, Jaipur\nबनाम\nDCIT,\nCentral Circle- 2,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / A…

ACIT, CENTRAL CIRCLE, ALWAR vs. SH. TARA CHAND GUPTA, ALWAR

In the result the appeal filed by the revenue in ITA no

ITA 514/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम ACIT, Vs. Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Kesh

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR a
Section 143(3)Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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, AM vk;dj vihy la-@ITA. Nos. 447 to 449/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Shri Tarachand Gupta ACIT, Vs. Central Circle, Alwar 9 Keshav Nagar Sch 13, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPC 5777 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 514/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke…

SH. TARACHAND GUPTA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result the appeal filed by the revenue in ITA no

ITA 449/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम Vs. ACIT, Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Ke

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR a
Section 143(3)Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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, AM vk;dj vihy la-@ITA. Nos. 447 to 449/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Shri Tarachand Gupta ACIT, Vs. Central Circle, Alwar 9 Keshav Nagar Sch 13, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPC 5777 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 514/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke…

YUWAM EDUCATION PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

ITA 1029/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 Dec 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No.1029/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Yuwam Education Private Ltd. The DCIT, Vs. G-3 Prisom Tower, Opposite Old Circle-06, Subzi Mandi Lalkothi, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACY 5912 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal, CA jktLo d…

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

Appeal is dismissed

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 626/JP/2023 निर्धारण वर्ष / Assessment Years : 2016-17 M/s Rajesh Products Industrial Area, Tonk स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAHFR 5416 L अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by : Shri Mahesh Jain, CA (Th. V.C) राजस्व की ओर से / Revenue by : Shri Bhanwar Singh Ratnu, (CIT-DR) सुनवाई की तारीख / Date of Hear…

SHRI ASHOK BHAWARLAL JAIN,PUNE vs. ACIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1123/PUN/2023[2018-19]Status: DisposedITAT Pune27 Mar 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: S/Shri Pawan Chakrapani &For Respondent: Shri Keyur Patel
Section 132(4)Section 153A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 1122 & 1123/PUN/2023 धििाारण वर्ा / Assessment Years : 2014-15 & 2018-19 Shri Ashok Bhawarlal Jain, 232, Main Bazar, Dehuroad, Pune – 412101 PAN : ADVPJ0579M .......अपीलार्थी / Appellant बनाम / V/s. Asst. Commissioner of Income Tax, Central Circle – 1(1), Pune ……प्रत्यर्थी / Respondent IT(SS)A No. 22/PUN/2023 धििाारण वर्ा / Assessment Year : 2017-18 Shri Ashok Bhawarlal Jain, 232, Main Bazar,…

SHRI ASHOK BHAWARLAL JAIN,PUNE vs. ACIT CENTRAL CIRCLE 1(1), PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1122/PUN/2023[A.Y- 2014-15]Status: DisposedITAT Pune27 Mar 2024

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: S/Shri Pawan Chakrapani &For Respondent: Shri Keyur Patel
Section 132(4)Section 153A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 1122 & 1123/PUN/2023 धििाारण वर्ा / Assessment Years : 2014-15 & 2018-19 Shri Ashok Bhawarlal Jain, 232, Main Bazar, Dehuroad, Pune – 412101 PAN : ADVPJ0579M .......अपीलार्थी / Appellant बनाम / V/s. Asst. Commissioner of Income Tax, Central Circle – 1(1), Pune ……प्रत्यर्थी / Respondent IT(SS)A No. 22/PUN/2023 धििाारण वर्ा / Assessment Year : 2017-18 Shri Ashok Bhawarlal Jain, 232, Main Bazar,…

MR. ANIL KANTILAL SHAH,MUMBAI vs. CIT (A)-51, MUMBAI

In the result, the appeal of the assesse vide

ITA 228/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jul 2023AY 2020-21

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.227 & 228/Mum/2023 (A.Ys. 2018-19 To 2020-21)

For Appellant: Anil ThakrarFor Respondent: Ashok Kumar Kardam
Section 132Section 132(4)Section 153ASection 69B

…P a g e | 1 ITA Nos. 227 & 228/Mum/2023 Mr. Anil Kantilal Shah Vs. CIT(A)-51 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.227 & 228/Mum/2023 (A.Ys. 2018-19 to 2020-21) Mr. Anil Kantilal Shah Vs. Commissioner of Income C-805, Suparshwa Urban Tax (Appeals)-51 CHSL, Old Nagardas Aayakar Bhavan, Road, Andheri, East M.K. Road, Mumbai – 400069 Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AWTPS7928Q Appellant .. Respondent Appellant by : Anil Thakrar Respondent by : Ashok Kumar Kardam Date of Hearing…

MR. ANIL KANTILAL SHAH,MUMBAI vs. CIT (A)-51, MUMBAI

In the result, the appeal of the assesse vide

ITA 227/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jul 2023AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.227 & 228/Mum/2023 (A.Ys. 2018-19 To 2020-21)

For Appellant: Anil ThakrarFor Respondent: Ashok Kumar Kardam
Section 132Section 132(4)Section 153ASection 69B

…P a g e | 1 ITA Nos. 227 & 228/Mum/2023 Mr. Anil Kantilal Shah Vs. CIT(A)-51 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.227 & 228/Mum/2023 (A.Ys. 2018-19 to 2020-21) Mr. Anil Kantilal Shah Vs. Commissioner of Income C-805, Suparshwa Urban Tax (Appeals)-51 CHSL, Old Nagardas Aayakar Bhavan, Road, Andheri, East M.K. Road, Mumbai – 400069 Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AWTPS7928Q Appellant .. Respondent Appellant by : Anil Thakrar Respondent by : Ashok Kumar Kardam Date of Hearing…

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

The appeal of the assessee is partly allowed and that of the revenue stands dismissed

ITA 177/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

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

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 116 /JP/2020 fu/kZkj.k o"kZ@Assessment Year 2017-18 cuke M/s Royal Jewellers, The Dy. Commissioner of Vs. 1756, Telipara, Chaura Rasta, Income-tax, Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 177 /JP/2020 fu/kZkj.k o"kZ@Assessment…

M/S. ROYAL JEWELLERS,JAIPUR vs. DCIT, CENTRAL CIRCLE, JAIPUR

The appeal of the assessee is partly allowed and that of the revenue stands dismissed

ITA 116/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

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

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 116 /JP/2020 fu/kZkj.k o"kZ@Assessment Year 2017-18 cuke M/s Royal Jewellers, The Dy. Commissioner of Vs. 1756, Telipara, Chaura Rasta, Income-tax, Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 177 /JP/2020 fu/kZkj.k o"kZ@Assessment…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 1849/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI,, NEW DELHI

ITA 6032/DEL/2016[2012-13]Status: DisposedITAT Delhi17 Apr 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI,, NEW DELHI

ITA 6031/DEL/2016[2008-09]Status: DisposedITAT Delhi17 Apr 2023AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI,, NEW DELHI

ITA 6030/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Apr 2023AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

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