49 ITR 112 (SC) Sreelekhal3anerjee v. CIT 2

25 Taxmann.com 552Supreme Court of India2012#2167 most cited

What is 49 ITR 112 (SC) Sreelekhal3anerjee v. CIT 2 authority for?

An Assessing Officer can make additions to income even if books of account have not been rejected, and filing a VAT return is not conclusive proof of sales. Decisions cited in support of this proposition include Zaveri Diamond Vs CIT.

53

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

Sreelekhal3anerjee v. CIT · 49 ITR 112 (SC) · VAT return · proof of sales · additions to income · books of accounts · Zaveri Diamond Vs CIT · section 145(3)

Sections most often in play

Section 115BBESection 145(3)Section 68

Issues it is cited on

section 110section 69dsection 153(a)(1)survey under section 133atrade creditorssection 158bbloose paperssection 69babatement of assessmentpanchnamasection 153a(1)(b)section 158ba

Judgments citing 49 ITR 112 (SC) Sreelekhal3anerjee v. CIT 2

DCIT, Circle-1(1), Chandigarh vs. M/S Mool Ji Diamonds, Chandigarh

In the result, appeal of the Revenue is dismissed

ITA 188/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh23 Apr 2025AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvcoateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 188 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2017-18 बनाम The DCIT M/s Mool Ji Diamonds Circle-1(1) SCO-826, NAC, Manimajra Chandigarh Chandigarh "ायी लेखा सं./PAN NO: AALFM9156A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advcoate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR…

Income Tax Officer, Ward-2, Kishangarh vs. Shri Raju, Kishangarh

ITA 507/JPR/2018[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 Govind Narayan Sharma, Kishangarh

ITA 955/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 Govind Narayan Sharma, Kishangarh

ITA 954/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 Vasu Dev Somani, Kishangarh

ITA 951/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 Vasu Dev Somani, Kishangarh

ITA 950/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 Vasu Dev Somani, Kishangarh

ITA 949/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. Smt. Kusum Devi Vijayvargiya, Kishangarh

ITA 945/JPR/2015[211-12]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, Ajmer vs. Smt. Kusum Devi Vijayvargiya, Kishangarh

ITA 944/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. Smt. Sudarshna Somani, Kishangarh

ITA 935/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. 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…

49 ITR 112 (SC) Sreelekhal3anerjee v. CIT 2 (25 Taxmann.com 552) — Cited in 53 Judgments | BharatTax