CIT v. Dulla Ram, Labour Contractor

42 Taxmann.com 349High Court2014#4215 most cited

What is CIT v. Dulla Ram, Labour Contractor authority for?

An Assessing Officer cannot rely on entries from rejected books of account to make an addition to an assessee's taxable income under section 68.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Dulla Ram · section 68 · rejected books of account · addition to taxable income · onus of proof · unexplained cash credits · AO cannot rely on rejected books

Sections most often in play

Section 143(3)Section 145(3)Section 153ASection 1961Section 68Section 131Section 144Section 153D

Issues it is cited on

section 155bbesection 80ia(7)section 2(9)section 10basection 66section 158b(b)section 80a(5)onus of proofsection 153a(1)(a)section 155fresh tangible materialsection 80ia(4)

Judgments citing CIT v. Dulla Ram, Labour Contractor

Sanjay Kumar Karnani, Jaipur vs. ACIT, Central Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

ITA 673/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Oct 2025AY 2016-17

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…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, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambica Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-03, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

Sanjay Kumar Karnani, Jaipur vs. ACIT, Central Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

ITA 672/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…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, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambica Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-03, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

Shri Ambica Garments, Jodhpur vs. ACIT, Central Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

ITA 61/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Oct 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…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, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur, Jodhpur

In the result, all appeals of the assessee are disposed off in terms of

ITA 59/JPR/2025[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…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, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

ITA 57/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…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, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur

ITA 56/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Oct 2025AY 2014-15
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायाधिकरण, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीथाललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos. 56 to 61/JP/2025 निर्धारण वर्ष /Assessment Years : 2014-15 to 2019-20 Shri Ambika Garments 01, Behind Janta Sweets Home, Nai Sarak, Jodhpur बनामे Vs. ACIT, Central Circle-02, Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.: AATFS6984Q अपीलार्थी/Appellant प्रत्यर्थी /Respondent आयकर अपील सं./ITA Nos. 671 to 676/JP/2025 निर्धारण वर्ष…

Reena Engineers and Contractors Private Ltd, Panaji vs. ACIT, Central Circle-1, Calicut

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 271/COCH/2021[2014-2015]Status: DisposedITAT Cochin31 Jul 2025AY 2014-2015

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No. 267/Coch/2021 – AY : 2012-13 ITA No. 268/Coch/2021 – AY : 2013-14 ITA No. 269/Coch/2021 – AY : 2015-16 ITA No. 270/Coch/2021 – AY : 2016-17 ITA No. 271/Coch/2021 – AY : 2014-15 Reena Engineers and Contractors Pvt. Ltd. .......... Appellant 602, Shiv Towers, Patto, Panaji, Goa 403001 [PAN: AACCR7201F] vs. ACIT, Central Circle-1, Kozhikode .......... Respondent Appellant by: Shri G. Surendranath Rao, CA Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement:…

Reena Engineers and Contractors Private Ltd, Panaji vs. ACIT, Central Circle-1, Calicut

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 270/COCH/2021[2016-2017]Status: DisposedITAT Cochin31 Jul 2025AY 2016-2017

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No. 267/Coch/2021 – AY : 2012-13 ITA No. 268/Coch/2021 – AY : 2013-14 ITA No. 269/Coch/2021 – AY : 2015-16 ITA No. 270/Coch/2021 – AY : 2016-17 ITA No. 271/Coch/2021 – AY : 2014-15 Reena Engineers and Contractors Pvt. Ltd. .......... Appellant 602, Shiv Towers, Patto, Panaji, Goa 403001 [PAN: AACCR7201F] vs. ACIT, Central Circle-1, Kozhikode .......... Respondent Appellant by: Shri G. Surendranath Rao, CA Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement:…

Reena Engineers and Contractors Private Ltd, Panaji vs. ACIT, Central Circle-1, Calicut

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 269/COCH/2021[2015-2016]Status: DisposedITAT Cochin31 Jul 2025AY 2015-2016

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No. 267/Coch/2021 – AY : 2012-13 ITA No. 268/Coch/2021 – AY : 2013-14 ITA No. 269/Coch/2021 – AY : 2015-16 ITA No. 270/Coch/2021 – AY : 2016-17 ITA No. 271/Coch/2021 – AY : 2014-15 Reena Engineers and Contractors Pvt. Ltd. .......... Appellant 602, Shiv Towers, Patto, Panaji, Goa 403001 [PAN: AACCR7201F] vs. ACIT, Central Circle-1, Kozhikode .......... Respondent Appellant by: Shri G. Surendranath Rao, CA Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement:…

Reena Engineers and Contractors Private Ltd, Panaji vs. ACIT, Central Circle-1, Calicut

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 268/COCH/2021[2013-2014]Status: DisposedITAT Cochin31 Jul 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No. 267/Coch/2021 – AY : 2012-13 ITA No. 268/Coch/2021 – AY : 2013-14 ITA No. 269/Coch/2021 – AY : 2015-16 ITA No. 270/Coch/2021 – AY : 2016-17 ITA No. 271/Coch/2021 – AY : 2014-15 Reena Engineers and Contractors Pvt. Ltd. .......... Appellant 602, Shiv Towers, Patto, Panaji, Goa 403001 [PAN: AACCR7201F] vs. ACIT, Central Circle-1, Kozhikode .......... Respondent Appellant by: Shri G. Surendranath Rao, CA Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement:…

Reena Engineers and Contractors Private Ltd, Panaji vs. ACIT, Central Circle-1, Calicut

In the result, the appeals filed by the assessee stand partly

ITA 267/COCH/2021[2012-2013]Status: DisposedITAT Cochin31 Jul 2025AY 2012-2013

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No. 267/Coch/2021 – AY : 2012-13 ITA No. 268/Coch/2021 – AY : 2013-14 ITA No. 269/Coch/2021 – AY : 2015-16 ITA No. 270/Coch/2021 – AY : 2016-17 ITA No. 271/Coch/2021 – AY : 2014-15 Reena Engineers and Contractors Pvt. Ltd. ........................ Appellant 602, Shiv Towers, Patto, Panaji, Goa 403001 [PAN: AACCR7201F] vs. ACIT, Central Circle-1, Kozhikode ........................ Respondent Appellant by: Shri G. Surendranath Rao, CA Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.20…

ACIT-1(1), Indore vs. Sanjay Laddha, Indore

ITA 658/IND/2024[2017-18]Status: HeardITAT Indore08 Jul 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi**

Section 143(2)Section 143(3)Section 68

…# आयकर अपीलीय अिधकरण**,** इंदौर Ɋायपीठ**,** इंदौर **IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE** ## **BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER** **ITA No. 658/Ind/2024 Assessment Year: 2017-18** | ACIT<br>1(1)<br>Indore | | बनाम/<br>Vs. | | Sanjay<br>Laddha,<br>121,<br>Shrinagar<br>Colony,<br>Anand<br>Bazar,<br>Indore | | |-----------------------------|-----------------------------------|--------------|--|--------------------------------------------------------------------------------|--| | (Revenue/Appellant)…

Sahyog Construction, Vadodara vs. The ACIT, Circle-1(1)(1) Previously Circle-1(3), Vadodara

In the result, appeal filed by the assessee is dismissed

ITA 104/AHD/2025[2017-18]Status: FixedITAT Ahmedabad03 Jul 2025AY 2017-18

Bench: PER SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Hemant Suthar, A.RFor Respondent: Shri Kamlesh Makwana, CIT. DR
Section 115BSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 104/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2017-18) बनाम/ M/s. Sahyog Construction Asst. Commissioner of A-9, State bank of Income Tax Vs. Saurashtra Housing Society, Circle 1(1)(1), Vadodara Nizampura, Vadodara - (Previously Asst. 390002 Commissioner of Income Tax, Circle 1(3), Vadodara) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACKFS9276Q (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Hemant Suthar, A.R. ""यथ" क" ओर से/…

Dharmeddra Doshi, Sanwer Road, Indore vs. Income Tax Officer-1(1), Indore, Aayakar Bhawan, Opposite White Church, Residency Area

Appeal is allowed

ITA 352/IND/2024[2017-18]Status: DisposedITAT Indore20 Jan 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2017-18 Dharmendra Doshi, Ito, 147-B, Sector-F, 1(1), Sanwer Road Industrial Indore. बनाम/ Area, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan:Afspd7034G Assessee By Shri Kunal Agrawal & Shri Harsh Choukse, Ca Revenue By Shri Sanjeev H. Bhagat, Sr. Dr Date Of Hearing 11.12.2024 Date Of Pronouncement 20.01.2025

Section 115BSection 131Section 142(1)Section 143(2)Section 143(3)Section 145Section 145(3)Section 271ASection 68

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year : 2017-18 Dharmendra Doshi, ITO, 147-B, Sector-F, 1(1), Sanwer Road Industrial Indore. बनाम/ Area, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN:AFSPD7034G Assessee by Shri Kunal Agrawal & Shri Harsh Choukse, CA Revenue by Shri Sanjeev H. Bhagat, Sr. DR Date of Hearing 11.12.2024 Date of Pronouncement 20.01.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 21.02.2024 passed by…

The DCIT, Circle I, Rajkot-Gujarat vs. Shri Chandresh K Dhandha, Jetpur

In the result, all the appeals of the Assessee and Revenue (in IT(SS)A No

ITA 767/RJT/2010[2004-05]Status: DisposedITAT Rajkot13 Jan 2025AY 2004-05

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.704& 766/Rjt/2010 िनधा"रण वष" /Assessment Year : 2003-2004 Shri Chandresh K Dhandha The Assistant Commissioner Prop. Of M/S Uma Textile Of Income-Tax, Circle-1, Processors, Jetpur Rajkot

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 145(3)

…ITA Nos.704-706, 766-767.Rjt/2010 (AYS 03-04 to 05-06) Chandresh K Dhanda 1 आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBERAND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.704& 766/RJT/2010 िनधा"रण वष" /Assessment Year : 2003-2004 Shri Chandresh K Dhandha The Assistant Commissioner Prop. Of M/s Uma Textile of Income-tax, Circle-1, processors, Jetpur Rajkot बनाम Deputy Commissioner of Shri Chandresh K Dhandha Vs. Income-tax, Circle-1, Prop. Of M/s Uma Textile Rajkot, Aayakar Bhavan, 5th processor…

The DCIT, Circle I, Rajkot-Gujarat vs. Shri Chandresh K Dhandha, Jetpur

In the result, all the appeals of the Assessee and Revenue (in IT(SS)A No

ITA 766/RJT/2010[2003-04]Status: DisposedITAT Rajkot13 Jan 2025AY 2003-04

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.704& 766/Rjt/2010 िनधा"रण वष" /Assessment Year : 2003-2004 Shri Chandresh K Dhandha The Assistant Commissioner Prop. Of M/S Uma Textile Of Income-Tax, Circle-1, Processors, Jetpur Rajkot

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 145(3)

…ITA Nos.704-706, 766-767.Rjt/2010 (AYS 03-04 to 05-06) Chandresh K Dhanda 1 आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBERAND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.704& 766/RJT/2010 िनधा"रण वष" /Assessment Year : 2003-2004 Shri Chandresh K Dhandha The Assistant Commissioner Prop. Of M/s Uma Textile of Income-tax, Circle-1, processors, Jetpur Rajkot बनाम Deputy Commissioner of Shri Chandresh K Dhandha Vs. Income-tax, Circle-1, Prop. Of M/s Uma Textile Rajkot, Aayakar Bhavan, 5th processor…

Shri Chandresh K Dhandha, Jetpur vs. The Assistant Commissioner of Income Tax, Circle I, Rajkot-Gujarat

In the result, all the appeals of the Assessee and Revenue (in IT(SS)A No

ITA 706/RJT/2010[2005-06]Status: DisposedITAT Rajkot13 Jan 2025AY 2005-06

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.704& 766/Rjt/2010 िनधा"रण वष" /Assessment Year : 2003-2004 Shri Chandresh K Dhandha The Assistant Commissioner Prop. Of M/S Uma Textile Of Income-Tax, Circle-1, Processors, Jetpur Rajkot

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 145(3)

…ITA Nos.704-706, 766-767.Rjt/2010 (AYS 03-04 to 05-06) Chandresh K Dhanda 1 आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBERAND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.704& 766/RJT/2010 िनधा"रण वष" /Assessment Year : 2003-2004 Shri Chandresh K Dhandha The Assistant Commissioner Prop. Of M/s Uma Textile of Income-tax, Circle-1, processors, Jetpur Rajkot बनाम Deputy Commissioner of Shri Chandresh K Dhandha Vs. Income-tax, Circle-1, Prop. Of M/s Uma Textile Rajkot, Aayakar Bhavan, 5th processor…

Shri Chandresh K Dhandha, Jetpur vs. The Assistant Commissioner of Income Tax, Circle I, Rajkot-Gujarat

In the result, all the appeals of the Assessee and Revenue (in IT(SS)A No

ITA 705/RJT/2010[2004-05]Status: DisposedITAT Rajkot13 Jan 2025AY 2004-05

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.704& 766/Rjt/2010 िनधा"रण वष" /Assessment Year : 2003-2004 Shri Chandresh K Dhandha The Assistant Commissioner Prop. Of M/S Uma Textile Of Income-Tax, Circle-1, Processors, Jetpur Rajkot

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 145(3)

…ITA Nos.704-706, 766-767.Rjt/2010 (AYS 03-04 to 05-06) Chandresh K Dhanda 1 आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBERAND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.704& 766/RJT/2010 िनधा"रण वष" /Assessment Year : 2003-2004 Shri Chandresh K Dhandha The Assistant Commissioner Prop. Of M/s Uma Textile of Income-tax, Circle-1, processors, Jetpur Rajkot बनाम Deputy Commissioner of Shri Chandresh K Dhandha Vs. Income-tax, Circle-1, Prop. Of M/s Uma Textile Rajkot, Aayakar Bhavan, 5th processor…

Shri Chandresh K Dhandha, Jetpur vs. The Assistant Commissioner of Income Tax, Circle I, Rajkot-Gujarat

In the result, all the appeals of the Assessee and Revenue (in IT(SS)A No

ITA 704/RJT/2010[2003-04]Status: DisposedITAT Rajkot13 Jan 2025AY 2003-04

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.704& 766/Rjt/2010 िनधा"रण वष" /Assessment Year : 2003-2004 Shri Chandresh K Dhandha The Assistant Commissioner Prop. Of M/S Uma Textile Of Income-Tax, Circle-1, Processors, Jetpur Rajkot

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 145(3)

…ITA Nos.704-706, 766-767.Rjt/2010 (AYS 03-04 to 05-06) Chandresh K Dhanda 1 आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBERAND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.704& 766/RJT/2010 िनधा"रण वष" /Assessment Year : 2003-2004 Shri Chandresh K Dhandha The Assistant Commissioner Prop. Of M/s Uma Textile of Income-tax, Circle-1, processors, Jetpur Rajkot बनाम Deputy Commissioner of Shri Chandresh K Dhandha Vs. Income-tax, Circle-1, Prop. Of M/s Uma Textile Rajkot, Aayakar Bhavan, 5th processor…

Abhishek Khandelwal, Ajmer vs. ITO WD-2(2), Ajmer

ITA 582/JPR/2024[2017-18]Status: DisposedITAT Jaipur02 Sept 2024AY 2017-18
For Respondent: Sh. Sunil Porwal, CA (Th. V.C.)
Section 143(3)Section 145(3)Section 69A

…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 No. 582/JP/2024 निर्धारण वर्ष / Assessment Years : 2017-18 Abhishek Khandelwal Prop. M/s Laxmi Jewellers Vs. Opposite GPO, P. R. Marg Ajmer, Ajmer बनाम ITO, Ward-2(2), Ajmer स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: CQKPK 4689 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: राजस्व की ओर से / Revenue by :…

CIT v. Dulla Ram, Labour Contractor (42 Taxmann.com 349) — Cited in 28 Judgments | BharatTax