49 ITR 112 (SC) Sreelekh Banerjee v. CIT 1-10 2

69 Taxmann.com 219Supreme Court of India2016#1341 most cited

What is 49 ITR 112 (SC) Sreelekh Banerjee v. CIT 1-10 2 authority for?

The core legal principle established in Sreelekh Banerjee v. CIT (1963) 49 ITR 112 (SC) relates to the burden of proof for explaining cash credits under the Income Tax Act.

85

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Sreelekh Banerjee v. CIT · 49 ITR 112 · cash credits · unexplained income · section 68 · burden of proof · income tax assessment · Revenue's burden · assessee's burden

Sections most often in play

Section 68Section 143(3)Section 147Section 148Section 133(6)Section 142(1)Section 144Section 153A

Issues it is cited on

section 110section 69dpeak credit theorysurvey under section 133asection 113trade creditorssection 158bbsection 69bloose paperspanchnamasection 153a(1)(b)section 250(4)

Judgments citing 49 ITR 112 (SC) Sreelekh Banerjee v. CIT 1-10 2

ACIT, Central Circle, Ajmer vs. Smt. Sudarshna Somani, Kishangarh

ITA 934/JPR/2015[2010-11]Status: DisposedITAT Jaipur30 Nov 2023AY 2010-11

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

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,oaJh 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. 944& 945/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2010-11& 2011-12 Asstt. Commissioner of cuke Smt. Kusum Devi Vs. Income-tax, Central Circle, Vijayvargiya, Near Ram Ajmer Mandir, Chhabra Colony, Behind Bus Stand, Madanganj- Kishangarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIGPV 4323 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vih…

ACIT, Central Circle, Ajmenr vs. Smt. Sudarshna Somani, Kishangarh

ITA 933/JPR/2015[2009-10]Status: DisposedITAT Jaipur30 Nov 2023AY 2009-10

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

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,oaJh 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. 944& 945/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2010-11& 2011-12 Asstt. Commissioner of cuke Smt. Kusum Devi Vs. Income-tax, Central Circle, Vijayvargiya, Near Ram Ajmer Mandir, Chhabra Colony, Behind Bus Stand, Madanganj- Kishangarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIGPV 4323 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vih…

ACIT, Ajmer vs. Abhishek Kumawat, Kishangarh

ITA 928/JPR/2015[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

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

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,oaJh 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. 944& 945/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2010-11& 2011-12 Asstt. Commissioner of cuke Smt. Kusum Devi Vs. Income-tax, Central Circle, Vijayvargiya, Near Ram Ajmer Mandir, Chhabra Colony, Behind Bus Stand, Madanganj- Kishangarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIGPV 4323 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vih…

ACIT, Ajmer vs. Abhishek Kumawat, Kishangarh

ITA 927/JPR/2015[2010-11]Status: DisposedITAT Jaipur30 Nov 2023AY 2010-11

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

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,oaJh 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. 944& 945/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2010-11& 2011-12 Asstt. Commissioner of cuke Smt. Kusum Devi Vs. Income-tax, Central Circle, Vijayvargiya, Near Ram Ajmer Mandir, Chhabra Colony, Behind Bus Stand, Madanganj- Kishangarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIGPV 4323 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vih…

ACIT, Central Circle, Ajmer vs. Shri Manish Kumar Singhal, Kishangarh

ITA 912/JPR/2015[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

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

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,oaJh 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. 944& 945/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2010-11& 2011-12 Asstt. Commissioner of cuke Smt. Kusum Devi Vs. Income-tax, Central Circle, Vijayvargiya, Near Ram Ajmer Mandir, Chhabra Colony, Behind Bus Stand, Madanganj- Kishangarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIGPV 4323 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vih…

ACIT, Central Circle, Ajmer vs. Shri Manish Kumar Singhal, Kishangarh

ITA 911/JPR/2015[20010-11]Status: DisposedITAT Jaipur30 Nov 2023

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

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,oaJh 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. 944& 945/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2010-11& 2011-12 Asstt. Commissioner of cuke Smt. Kusum Devi Vs. Income-tax, Central Circle, Vijayvargiya, Near Ram Ajmer Mandir, Chhabra Colony, Behind Bus Stand, Madanganj- Kishangarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIGPV 4323 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vih…

ACIT, Central Circle, Ajmenr, Ajmer vs. Shri Manish Kumar Singhal, Kishangarh

ITA 910/JPR/2015[2009-10]Status: DisposedITAT Jaipur30 Nov 2023AY 2009-10

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

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,oaJh 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. 944& 945/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2010-11& 2011-12 Asstt. Commissioner of cuke Smt. Kusum Devi Vs. Income-tax, Central Circle, Vijayvargiya, Near Ram Ajmer Mandir, Chhabra Colony, Behind Bus Stand, Madanganj- Kishangarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIGPV 4323 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vih…

ACIT, Central Circle, Ajmer vs. Shri Manish Kumar Singhal, Kishangarh

ITA 909/JPR/2015[2008-09]Status: DisposedITAT Jaipur30 Nov 2023AY 2008-09

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

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,oaJh 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. 944& 945/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2010-11& 2011-12 Asstt. Commissioner of cuke Smt. Kusum Devi Vs. Income-tax, Central Circle, Vijayvargiya, Near Ram Ajmer Mandir, Chhabra Colony, Behind Bus Stand, Madanganj- Kishangarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIGPV 4323 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vih…

ACIT, Ajmer vs. Prakash Chand Vijayvargiya, Kishangarh

ITA 908/JPR/2015[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

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

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,oaJh 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. 944& 945/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2010-11& 2011-12 Asstt. Commissioner of cuke Smt. Kusum Devi Vs. Income-tax, Central Circle, Vijayvargiya, Near Ram Ajmer Mandir, Chhabra Colony, Behind Bus Stand, Madanganj- Kishangarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIGPV 4323 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vih…

ACIT, Ajmer vs. Prakash Chand Vijayvargiya, Kishangarh

ITA 907/JPR/2015[2010-11]Status: DisposedITAT Jaipur30 Nov 2023AY 2010-11

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

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,oaJh 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. 944& 945/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2010-11& 2011-12 Asstt. Commissioner of cuke Smt. Kusum Devi Vs. Income-tax, Central Circle, Vijayvargiya, Near Ram Ajmer Mandir, Chhabra Colony, Behind Bus Stand, Madanganj- Kishangarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIGPV 4323 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vih…

DCIT, CC-2, Jaipur vs. Shri Nath Corporation, Jaipur

In the result, appeal of the assessee and that of the revenue stands

ITA 182/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 145(3)

…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. 117/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Shrinath Corporation Dy. Commissioner of Vs. 1756, Telipada, Choura Rasta Income Tax, Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACDFS 3626 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 182/JP/2020 fu/kZkj.k o"kZ@Assessment Y…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, appeal of the assessee is dismissed and that of the revenue is also stands dismissed

ITA 181/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. 112 /JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 181/JP/2020 fu/kZkj.k o"kZ@Assessment…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 180/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

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 Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 179/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

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 Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 178/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

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 Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

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…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeal of the assessee in ITA No

ITA 176/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

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 143Section 143(3)Section 145(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,o aJh 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 Nos.113 to 115/JP/2020 fu/kZkj.k o"kZ@Assessment Years :2014-15 to 2016-17 cuke M/s Royal Jewellers, The Dy. Commissioner of Vs. 1756, Telipara, Chaura Rasta, Income-tax, Jaipur Central Circle-02, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos.174 to 176/JP/2020 fu…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeal of the assessee in ITA No

ITA 175/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

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 143Section 143(3)Section 145(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,o aJh 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 Nos.113 to 115/JP/2020 fu/kZkj.k o"kZ@Assessment Years :2014-15 to 2016-17 cuke M/s Royal Jewellers, The Dy. Commissioner of Vs. 1756, Telipara, Chaura Rasta, Income-tax, Jaipur Central Circle-02, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos.174 to 176/JP/2020 fu…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeal of the assessee in ITA No

ITA 174/JPR/2020[2014-15]Status: DisposedITAT Jaipur07 Jun 2023AY 2014-15

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 143Section 143(3)Section 145(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,o aJh 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 Nos.113 to 115/JP/2020 fu/kZkj.k o"kZ@Assessment Years :2014-15 to 2016-17 cuke M/s Royal Jewellers, The Dy. Commissioner of Vs. 1756, Telipara, Chaura Rasta, Income-tax, Jaipur Central Circle-02, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos.174 to 176/JP/2020 fu…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 173/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

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 143Section 143(3)Section 153ASection 158B

…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 Nos. 171 to 173/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2013-14 cuke The Dy. Commissioner of Income- M/s Royal Jewellers, Vs. tax, 1756, Telipara, Chaura Central Circle-02, Jaipur Rasta, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…