48 (SC) 2. Seema Jain v. ACIT

161 Taxmann.com 608High Court2024#19383 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 143(3)Section 68Section 131Section 133(6)Section 10Section 10(38)Section 115JBSection 139(1)

Issues it is cited on

paper companysection 251(2)share capital and share premiumshare application moneyaddition u/s 68agricultural incomesection 131genuineness of the transactionsection 133(6)unexplained cash creditsection 10salary

Judgments citing 48 (SC) 2. Seema Jain v. ACIT

Anant Keshav Rajegaonkar, Nashik vs. The Asstt. Commissioner of Income Tax, Central Circle - 2, Nashik

ITA 1252/PUN/2024[2015-16]Status: DisposedITAT Pune28 Jan 2026AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Amol Khairnar
Section 143(3)Section 251(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1249 to 1252/PUN/2024 Assessment Years : 2013-14, 2014-15, and 2015-16 Anant Keshav Rajegaonkar, Vs. The ACIT, G-3, Crown Commercial Complex, Central Circle-2, Sharanpur Road, Nashik Opp. NMC Rajiv Gandhi Bhavan, Nashik – 422 002 Maharashtra PAN : ACPPR9345E Appellant Respondent Appellant by : Shri Pramod S Shingte Respondent by : Shri Amol Khairnar Date of hearing : 17.12.2025 Date of pronouncement : 28.01.2026 आदेश / ORDER PER DR. MANISH BORAD…

Anant Keshav Rajegaonkar, Nashik vs. The Asstt. Commissioner of Income Tax, Central Circle - 2, Nashik

ITA 1251/PUN/2024[2014-15]Status: DisposedITAT Pune28 Jan 2026AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Amol Khairnar
Section 143(3)Section 251(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1249 to 1252/PUN/2024 Assessment Years : 2013-14, 2014-15, and 2015-16 Anant Keshav Rajegaonkar, Vs. The ACIT, G-3, Crown Commercial Complex, Central Circle-2, Sharanpur Road, Nashik Opp. NMC Rajiv Gandhi Bhavan, Nashik – 422 002 Maharashtra PAN : ACPPR9345E Appellant Respondent Appellant by : Shri Pramod S Shingte Respondent by : Shri Amol Khairnar Date of hearing : 17.12.2025 Date of pronouncement : 28.01.2026 आदेश / ORDER PER DR. MANISH BORAD…

Anant Keshav Rajegaonkar, Nashik vs. The Asstt. Commissioner of of Income Tax, Central Circle - 2, Nashik

ITA 1250/PUN/2024[2014-15]Status: DisposedITAT Pune28 Jan 2026AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Amol Khairnar
Section 143(3)Section 251(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1249 to 1252/PUN/2024 Assessment Years : 2013-14, 2014-15, and 2015-16 Anant Keshav Rajegaonkar, Vs. The ACIT, G-3, Crown Commercial Complex, Central Circle-2, Sharanpur Road, Nashik Opp. NMC Rajiv Gandhi Bhavan, Nashik – 422 002 Maharashtra PAN : ACPPR9345E Appellant Respondent Appellant by : Shri Pramod S Shingte Respondent by : Shri Amol Khairnar Date of hearing : 17.12.2025 Date of pronouncement : 28.01.2026 आदेश / ORDER PER DR. MANISH BORAD…

Anant Keshav Rajegaonkar, Nashik vs. The Asstt. Commissioner of Income Tax, Central Circle - 2, Nashik

ITA 1249/PUN/2024[2013-14]Status: DisposedITAT Pune28 Jan 2026AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Amol Khairnar
Section 143(3)Section 251(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1249 to 1252/PUN/2024 Assessment Years : 2013-14, 2014-15, and 2015-16 Anant Keshav Rajegaonkar, Vs. The ACIT, G-3, Crown Commercial Complex, Central Circle-2, Sharanpur Road, Nashik Opp. NMC Rajiv Gandhi Bhavan, Nashik – 422 002 Maharashtra PAN : ACPPR9345E Appellant Respondent Appellant by : Shri Pramod S Shingte Respondent by : Shri Amol Khairnar Date of hearing : 17.12.2025 Date of pronouncement : 28.01.2026 आदेश / ORDER PER DR. MANISH BORAD…

48 (SC) 2. Seema Jain v. ACIT (161 Taxmann.com 608) — Cited in 4 Judgments | BharatTax