63 TTJ 236 (Del) Rishabh Kumar Jain v. ACIT

68 TTJ 789Income Tax Appellate Tribunal2000#16044 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 359,850 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 143(3)Section 153ASection 153CSection 69CSection 153DSection 132Section 132(4)Section 139

Issues it is cited on

section 132(5)section 100section 153(c)(1)section 94abatement of assessmentanonymous donationsection 153(c)section 164third party informationonus of proofincome tax settlement commissionsection 31

Judgments citing 63 TTJ 236 (Del) Rishabh Kumar Jain v. ACIT

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…t is open to the assessee who makes the admission to show that it is incorrect and the assessee should be given a proper opportunity to show that the books of account do not show the correct state of facts. viii) 63 TTJ 236 (Del) Rishabh Kumar Jain v ACIT ix) 68 TTJ 789 (Chd) Karam Chand vs. ACIT Section 132 of the Income-tax Act, 1961 - Search and seizure - Assessment year 1988-89 - Assessee surrendered certain amount in his statement under section 132(4) but, later, having found on going through seized documents that income kept away was much more and that related to preceding years also, Commission and balance…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…t is open to the assessee who makes the admission to show that it is incorrect and the assessee should be given a proper opportunity to show that the books of account do not show the correct state of facts. viii) 63 TTJ 236 (Del) Rishabh Kumar Jain v ACIT ix) 68 TTJ 789 (Chd) Karam Chand vs. ACIT Section 132 of the Income-tax Act, 1961 - Search and seizure - Assessment year 1988-89 - Assessee surrendered certain amount in his statement under section 132(4) but, later, having found on going through seized documents that income kept away was much more and that related to preceding years also, Commission and balance…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…t is open to the assessee who makes the admission to show that it is incorrect and the assessee should be given a proper opportunity to show that the books of account do not show the correct state of facts. viii) 63 TTJ 236 (Del) Rishabh Kumar Jain v ACIT ix) 68 TTJ 789 (Chd) Karam Chand vs. ACIT Section 132 of the Income-tax Act, 1961 - Search and seizure - Assessment year 1988-89 - Assessee surrendered certain amount in his statement under section 132(4) but, later, having found on going through seized documents that income kept away was much more and that related to preceding years also, Commission and balance…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…t is open to the assessee who makes the admission to show that it is incorrect and the assessee should be given a proper opportunity to show that the books of account do not show the correct state of facts. viii) 63 TTJ 236 (Del) Rishabh Kumar Jain v ACIT ix) 68 TTJ 789 (Chd) Karam Chand vs. ACIT Section 132 of the Income-tax Act, 1961 - Search and seizure - Assessment year 1988-89 - Assessee surrendered certain amount in his statement under section 132(4) but, later, having found on going through seized documents that income kept away was much more and that related to preceding years also, Commission and balance…

M/S Murlidhar Deendyal, Jaipur vs. Income Tax Officer, Ajmer

In the result, the AO is directed to restrict the penalty to Rs 28,240/- and the remaining penalty is hereby directed to be deleted

ITA 1389/JPR/2018[2010-11]Status: DisposedITAT Jaipur11 Aug 2020AY 2010-11
For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Ms. Chanchal Meena (Addl.CIT)
Section 133ASection 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1389/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke M/s Murlidhar Deen Dayal, ITO, Vs. Lal Kothi, Kesar Ganj, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFM0693D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) & Sh. Hemang Gargieya (Adv.) jktLo dh vksj ls@ Revenue by : Ms. Ch…

Murlidhar Deendyal, Jaipur vs. ITO, Ajmer

In the result, appeal of the assessee is allowed in part

ITA 329/JPR/2016[2010]Status: DisposedITAT Jaipur17 Feb 2020
For Appellant: Shri Hemang Gargieya (Adv)For Respondent: Shri Manmohan Kandpal (ACIT)
Section 133ASection 143(3)Section 234B

…s. Suresh Chandra Koolwal (2004) 32 TW 23 (Jp). Various Benches of the ITAT have taken similar view such as in the cases of R. K. synthetics 30 TW 228 (Jd). Ashok Kumar Soni vs. DCIT (2001) 72 TTJ 323 (Jd), Karam Chand vs. ACIT (2000) 73 ITD 434 (Chd): (2000) 68 TTJ 789 (Chd) & Rishab Kumar Jain vs. ACIT (1999) 63 TTJ 236 (Del). In the case of Rajesh Jain v/s DCIT (2006) 100 TTJ 929 (Del), held that computation of undisclosed income solely on the basis of confessional statement of the assessee was not justified. 12. In view of the above facts and circumstances, I direct the A.O. to restrict the addition to the ex…

63 TTJ 236 (Del) Rishabh Kumar Jain v. ACIT (68 TTJ 789) — Cited in 6 Judgments | BharatTax