(a) PCIT v. Reena Jain

174 Taxmann.com 849High Court#19542 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,252 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 10(38)Section 131Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 147

Issues it is cited on

bogus ltcglive linkborrowed satisfactionentry operatorreason to believeaccommodation entrycommissioner (appeals)genuineness of the transactionsection 133(6)section 263reassessment proceedingsassistant commissioner

Judgments citing (a) PCIT v. Reena Jain

Assistant Commissioner of Income Tax, Central Circle-1(2), Kolkata vs. Somani Services Private Limited, Kolkata

ITA 2220/KOL/2024[2012-13]Status: DisposedITAT Kolkata16 Oct 2025AY 2012-13

Bench: the Hon'ble ITAT, Kolkata.

Section 143(3)Section 147Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. Nos. 2219 & 2220/Kol/2024 Assessment Year : 2012-13 Assistant Commissioner of Income Tax, Central Circle-1(2), Kolkata, R. No. 310, 3rd Floor, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata – 700107 ……..…...…………….... Appellant vs. Somani Services Private Limited, 16C, Synagouge Street, Kolkata, Kolkata – 700001, West Bengal [PAN : AAICS2046K] ................................ Respondent Appearances by: Assessee represented by : Rakesh Jain, AR Department represented by :…

Assistant Commissioner of Income Tax, Central Circle-1(2), Kolkata vs. Somani Services Private Limited, Kolkata

ITA 2219/KOL/2024[2012-13]Status: DisposedITAT Kolkata16 Oct 2025AY 2012-13

Bench: the Hon'ble ITAT, Kolkata.

Section 143(3)Section 147Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. Nos. 2219 & 2220/Kol/2024 Assessment Year : 2012-13 Assistant Commissioner of Income Tax, Central Circle-1(2), Kolkata, R. No. 310, 3rd Floor, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata – 700107 ……..…...…………….... Appellant vs. Somani Services Private Limited, 16C, Synagouge Street, Kolkata, Kolkata – 700001, West Bengal [PAN : AAICS2046K] ................................ Respondent Appearances by: Assessee represented by : Rakesh Jain, AR Department represented by :…

Amit Kumar, Delhi vs. Income Tax Officer, Ward 1(1), Guwahati, Income Tas Officer

ITA 33/GTY/2024[2021-22]Status: DisposedITAT Guwahati25 Jun 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 32/GTY/2024 Assessment Year 2017-18 & I.T.A. No. 33/GTY/2024 Assessment Year 2021-22 Amit Kumar, Flat No. 734, Modern Apartment, Sector-15, Rohini, Delhi - 110089 [PAN: AKGPK7676Q] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1(1), Guwahati, Aayakar Bhawan, Christian Basti, G.S. Road - 781005 ............…..…..................... Respondent Appearances by: Assessee represented by : Suresh Gupta, FCA Depa…

Amit Kumar, Delhi vs. Income Tax Officer, Ward 1(1), Guwahati

ITA 32/GTY/2024[2017-18]Status: DisposedITAT Guwahati25 Jun 2025AY 2017-18

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 32/GTY/2024 Assessment Year 2017-18 & I.T.A. No. 33/GTY/2024 Assessment Year 2021-22 Amit Kumar, Flat No. 734, Modern Apartment, Sector-15, Rohini, Delhi - 110089 [PAN: AKGPK7676Q] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1(1), Guwahati, Aayakar Bhawan, Christian Basti, G.S. Road - 781005 ............…..…..................... Respondent Appearances by: Assessee represented by : Suresh Gupta, FCA Depa…

(a) PCIT v. Reena Jain (174 Taxmann.com 849) — Cited in 4 Judgments | BharatTax