Allahabad High Harish Jain v. PCIT

221 TTJ 276Income Tax Appellate Tribunal2023#23706 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 132Section 143(3)Section 153CSection 153DSection 263Section 269SSSection 269STSection 271(1)(c)

Judgments citing Allahabad High Harish Jain v. PCIT

Singanamala Sarala, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

In the result, the appeal of the assessee is dismissed

ITA 200/HYD/2024[2020-21]Status: DisposedITAT Hyderabad16 Apr 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri A. Srinivas, C.AFor Respondent: : Ms. M. Narmada, CIT-DR
Section 132Section 143(3)Section 153CSection 153DSection 263Section 269S

…l Parasmal reported in (1986) 157 ITR 484 (Rajasthan High Court) 4. CIT Vs. CRK Swamy reported in (2002) 254 ITR 158 (Mad.) 5. CIT Vs. Rakesh Nain Trivedi reported in (2016) 282 CTR 205 (Punjab & Haryana High Court.) 6. Harish Jain Vs. PCIT reported in (2023) 221 TTJ 276 (Jaipur). 7. CIT Vs. Vegetable Products Limited reported in (1973) 88 ITR 192 (SC). 26.” 6.1 On perusal of the above, we found that, the co-ordinate bench of ITAT has given their findings in light of provisions of section 271(1)(c) of the Act, however, the issue before us is related to penalty u/s.271D of the Act. Further more, the power of levy…

Sri Aditya Homes Private Limited, Hyderabad vs. ACIT, Central Circle-2(2), Hyderabad

In the result, the appeal of the assessee in ITA

ITA 231/HYD/2023[2017-18]Status: DisposedITAT Hyderabad21 Jul 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri A.V. RaghuramFor Respondent: Sri Jeevan Lal Lavidiya, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 153ASection 263Section 271Section 271(1)Section 271(1)(c)Section 275

…ourt in CIT Vs. Rakesh Nain Trivedi CIT Vs. Narpat Singh Malkhan reported in (2016) 282 CTR 205 Singh (1980) 128 ITR 77 (MP) (P&H) Order of ITAT Jaipur Bench in Judgment of Allahabad High Harish Jain Vs. PCIT reported Court in Associated Contractors in (2023) 221 TTJ 276 (JP) Corp Vs. CIT (2005) 275 ITR 123 (All) 13. On the other hand, ld. DR submitted that the issue of whether the ld.PCIT can invoke jurisdiction or not, is supported by various High Courts. He relied upon the decisions in the case of CIT Vs. Surendra Prasad Agarwal reported in 142 taxman 653 (Allahabad) and Indian Pharmaceuticals reported in (19…

Sri Aditya Homes Private Limited, Hyderabad vs. ACIT, Central Circle-2(2), Hyderabad

In the result, the appeal of the assessee in ITA

ITA 230/HYD/2023[2016-17]Status: DisposedITAT Hyderabad21 Jul 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri A.V. RaghuramFor Respondent: Sri Jeevan Lal Lavidiya, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 153ASection 263Section 271Section 271(1)Section 271(1)(c)Section 275

…ourt in CIT Vs. Rakesh Nain Trivedi CIT Vs. Narpat Singh Malkhan reported in (2016) 282 CTR 205 Singh (1980) 128 ITR 77 (MP) (P&H) Order of ITAT Jaipur Bench in Judgment of Allahabad High Harish Jain Vs. PCIT reported Court in Associated Contractors in (2023) 221 TTJ 276 (JP) Corp Vs. CIT (2005) 275 ITR 123 (All) 13. On the other hand, ld. DR submitted that the issue of whether the ld.PCIT can invoke jurisdiction or not, is supported by various High Courts. He relied upon the decisions in the case of CIT Vs. Surendra Prasad Agarwal reported in 142 taxman 653 (Allahabad) and Indian Pharmaceuticals reported in (19…

Allahabad High Harish Jain v. PCIT (221 TTJ 276) — Cited in 3 Judgments | BharatTax