6.4 PCIT v. Trisha Krishnan

111 Taxmann.com 97Supreme Court of India2019#12024 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 133A Section 139(1)Section 143(3)Section 153A Section 271(1)(c)

Issues it is cited on

section 80d section 133(a)section 80e section 115jc bona fide mistake section 271aaa deletion of penalty tax collected at source surrender of income house property income summons under section 131 full and true disclosure

Judgments citing 6.4 PCIT v. Trisha Krishnan

Assistant Commissioner of Income Ta, Jaipur vs. Shri Nath Corporation, Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 267/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

For Appellant: Shri Hemang Gargieya, Adv. &

Section 133ASection 271(1)(c)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 267/JPR/2024 निर्धारण वर्ष / Assessment Years : 2015-16 The ACIT, Circle-1, Jaipur. बनाम Shri Nath Corporation Vs.1756, Telepara, Johari Bazar, Jaipur. स्थायीलेखा सं./जीआईआर सं./PAN/GIR No.: ACDFS3626B अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकरअपील सं. / ITA. No. 196/JPR/2024 निर्धारणवर्ष / AssessmentYears : 2015-16 The AC…

Assistant Commissioner of Income Tax, Jaipur vs. Jitendra Kumar Agarwal, Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 197/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Hemang Gargieya, Adv. &For Respondent: Shri Ajey Malik, CIT (through V.C.) a

Section 133ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. No. 267/JPR/2024 fu/kZkj.k o"kZ@AssessmentYears : 2015-16 The ACIT, cuke Shri Nath Corporation Circle-1, Vs. 1756, Telepara, Johari Bazar, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACDFS3626B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA. No. 196/JPR/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 The ACIT, cuke…

Assistant Commissioner of Income-Tax, Jaipur vs. Royal Jewellers, Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 196/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

For Appellant: Shri Hemang Gargieya, Adv. &

Section 133ASection 271(1)(c)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 267/JPR/2024 निर्धारण वर्ष / AssessmentYears : 2015-16 The ACIT, Circle-1, Jaipur. बनाम Shri Nath Corporation Vs.1756, Telepara, Johari Bazar, Jaipur. स्थायीलेखा सं./जीआईआर सं./PAN/GIR No.: ACDFS3626B अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकरअपील सं. / ITA. No. 196/JPR/2024 निर्धारणवर्ष / AssessmentYears : 2015-16 The ACI…

Ajoy Sharma, Jaipur vs. DCIT Central Circle-1, Jaipur

ITA 546/JPR/2024[2015-16]Status: DisposedITAT Jaipur22 Jul 2024AY 2015-16

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Smt. Monisha Choudhary, Addl. CIT

Section 139(4)Section 147Section 148Section 271(1)(c)Section 274Section 80C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, लेखा सदस्य आयकर अपील सं./ITA Nos. 543 to 547/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 to 2016-17 Sh. Ajoy Sharma 19A, Nityanand Nagar, Queen Vs. Road, Opp. Sarovar Portico Hotel, Near Kanha Restaurant, Jaipur बनाम DCIT, Circle-01, Jaipur स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: ADIPS 8009 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Mahendra Gargieya, Adv. & Sh. Hemang Gargieya, Adv. राजस्व…

Ajoy Sharma, Jaipur vs. DCIT Central Circle-1, Jaipur

ITA 545/JPR/2024[2014-15]Status: DisposedITAT Jaipur22 Jul 2024AY 2014-15

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Smt. Monisha Choudhary, Addl. CIT

Section 139(4)Section 147Section 148Section 271(1)(c)Section 274Section 80C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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 Nos. 543 to 547/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 to 2016-17 Sh. Ajoy Sharma 19A, Nityanand Nagar, Queen Vs. Road, Opp. Sarovar Portico Hotel, Near Kanha Restaurant, Jaipur बनाम DCIT, Circle-01, Jaipur स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: ADIPS 8009 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / A…

Ajoy Sharma, Jaipur vs. DCIT Central Circle-1, Jaipur

ITA 544/JPR/2024[2013-14]Status: DisposedITAT Jaipur22 Jul 2024AY 2013-14

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Smt. Monisha Choudhary, Addl. CIT

Section 139(4)Section 147Section 148Section 271(1)(c)Section 274Section 80C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, JM आयकर अपील सं./ITA Nos. 543 to 547/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 to 2016-17 Sh. Ajoy Sharma 19A, Nityanand Nagar, Queen Vs. Road, Opp. Sarovar Portico Hotel, Near Kanha Restaurant, Jaipur बनाम DCIT, Circle-01, Jaipur स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: ADIPS 8009 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Mahendra Gargieya, Adv. & Sh. Hemang Gargieya, Adv. राजस्व की ओर से…

Pooja Upadhyay, Jaipur vs. ITO Ward 5(1), Jaipur

In the result, appeal of the assessee is allowed

ITA 258/JPR/2022[2012-13]Status: HeardITAT Jaipur17 Apr 2023AY 2012-13

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

For Appellant: Sh. Devang Gargieya (Adv.)For Respondent: Smt Chanchal Meena (Addl. CIT)

Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 271Section 271(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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. 258/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Pooja Upadhyay ITO Vs. B-177, Bapu Nagar, Ward 5(1), Mangal Marg, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AARPU 6953 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Devang Gargieya (Adv.) jktLo dh vksj ls@ Revenue by : Smt C…

Shri Suresh Mal Lodha, 537-38, Mahima Trinity, New Sanganer Road, Swej Farm, Jaipur vs. ACIT Jaipur, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 968/JPR/2019[2009-10]Status: DisposedITAT Jaipur12 Jan 2023AY 2009-10

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

For Appellant: Shri Mahenda Gargieya, AdvocateFor Respondent: Shri A.S. Nehra, Addl. CIT-DR

Section 139(1)Section 143(2)Section 143(3)Section 24Section 271(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 968/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke Shri Suresh Mal Lodha The ACIT 75, Suraj Nagar West, Civil Lines Vs. Circle-6 Jaipur – 302 006 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABGPL 0612 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahenda Gargieya, Advocate Shri Devang…