CIT v. Jarnail Singh Karta

316 ITR 160High Court#20460 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 144 Section 144B Section 69A

Judgments citing CIT v. Jarnail Singh Karta

Income Tax Officer, Salisbury Park vs. Sangram Vishwasrao Kachare, Wadgaosheri

In the result, both the appeal of the Revenue and the Cross

ITA 1986/PUN/2024[2020-21]Status: DisposedITAT Pune08 May 2025AY 2020-21

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri N.K. Rander &For Respondent: Shri Arvind Desai, Addl. CIT-DR

Section 143(2)Section 144Section 69A

…or sale of agricultural produce but for self- consumption. The appellant, relying on the judgment of the Hon'ble 5 ITA.No.1986/PUN./2024 & CO No.10/PUN/2025 (Sangram Vishwasrao Kachare) High Court of Punjab & Haryana in the case of CIT Vs Jarnail Singh Karta 316 ITR 160, stated that the AO hasn't brought on record any vested interest or motive to show higher agricultural income. vii) With regard to not submitting any detail of document evidencing that the lands sold were agricultural lands, the appellant has stated that the AO never called for the information with regard to the sale of rural agricultural land du…

Shri Jagtar Singh, Hoshiarpur vs. Income Tax Officer Ward-2, Hoshiarpur

In the result, the appeal of the assessee is allowed

ITA 638/ASR/2019[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR

Section 148

…ified source and ascertained. Therefore, in the absence of any material on record that what is the ‘other income’ of the assessee except that of agriculture income, I am of the view the decision 6 Jagtar Singh v. ITO in the case of Shri Jarnail Singh (Karta)316 ITR 160(P&H), clearly applies in favour of the assessee. This fact is further strengthened by the fact that even in earlier years, assessee has shown the agriculture income. Therefore, there is no question of assessee earning any 'income from other sources' other than the agriculture income. In view of above submissions, assessee pray’s his appeal to be…

Bhupendra Singh Khandpure P/O M/S Central Motors, Khandwa vs. Assistant Commissioner of Income Tax Circle Khandwa, Khandwa

In the result both the appeals of two different assessee’s

ITA 464/IND/2017[2013-14]Status: DisposedITAT Indore29 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2013-14

Section 143(2)Section 143(3)

…an, fruits and vegetables for which no “mandi receipts” is available. Ld. A.O however was not convinced with the submissions made by the assessee and he following the judgment of Hon’ble Punjab and Haryana High Court in the case of CIT V/s Jarnail Singh Karta 316 ITR 160 (2009) computed the agriculture income at Rs.27,88,037/- after deducting 25% of the gross receipt as agriculture expenses. One third of Rs.27,38,037/- i.e. Rs.9,29,346/- was accepted as agriculture income in the hands of the assessee. The remaining amount i.e. the agriculture income shown in the income tax return at Rs.22,78,600/- minus agricultu…

Satinder Singh Khandpure P/O M/S Central Motors, Khandwa vs. Assistant Commissioner of Income Tax Circle Khandwa, Khandwa

In the result both the appeals of two different assessee’s

ITA 463/IND/2017[2013-14]Status: DisposedITAT Indore29 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2013-14

Section 143(2)Section 143(3)