CIT v. Jitendra Singh Rathore

352 ITR 327High Court2013#3020 most cited

What is CIT v. Jitendra Singh Rathore authority for?

Penalty orders under section 271D or 271E passed beyond six months from the end of the month in which assessments were completed are barred by limitation. Section 275(1)(c) is applicable to such penalty proceedings, and the limitation period is not reckoned from the issue of a show cause notice.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Jitendra Singh Rathore · section 271D · section 271E · section 275 · penalty limitation · assessment completion · show cause notice · section 275(1)(c) · barred by limitation

Sections most often in play

Section 271DSection 269TSection 271ESection 275Section 269SSSection 153ASection 143Section 275(1)(c)

Issues it is cited on

section 275(1)(a)section 275(1)penalty under section 271esection 275(1)(c)section 245hsection 269tsection 275section 261section 271erevision under section 263section 129section 143(l)(a)

Judgments citing CIT v. Jitendra Singh Rathore

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1178/JPR/2025[2021-22]Status: DisposedITAT Jaipur13 Nov 2025AY 2021-22
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…ond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31\ntaxmann.com 52/352 ITR 327 held as under:\n\"Penally unders 2710-Limitation under s.275-Applicability of of (a) or ol. (c) of 275(1)-\nShow-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter,\nthe matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by\norder dt. 28th May, 2004 was clearly barred by limitation- Sec. 275…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

ITA 1177/JPR/2025[2021-22]Status: DisposedITAT Jaipur13 Nov 2025AY 2021-22
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…ond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31\ntaxmann.com 52/352 ITR 327 held as under:\n\"Penally unders 2710-Limitation under s.275-Applicability of of (a) or ol. (c) of 275(1)-\nShow-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter,\nthe matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by\norder dt. 28th May, 2004 was clearly barred by limitation- Sec. 275…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1176/JPR/2025[2020-21]Status: DisposedITAT Jaipur13 Nov 2025AY 2020-21
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…ond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31\ntaxmann.com 52/352 ITR 327 held as under:\n\"Penally unders 2710-Limitation under s.275-Applicability of of (a) or ol. (c) of 275(1)-\nShow-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter,\nthe matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by\norder dt. 28th May, 2004 was clearly barred by limitation- Sec. 275…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1175/JPR/2025[2020-21]Status: DisposedITAT Jaipur13 Nov 2025AY 2020-21
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…ond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31\ntaxmann.com 52/352 ITR 327 held as under:\n\"Penally unders 2710-Limitation under s.275-Applicability of of (a) or ol. (c) of 275(1)-\nShow-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter,\nthe matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by\norder dt. 28th May, 2004 was clearly barred by limitation- Sec. 275…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1174/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Nov 2025AY 2019-20
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…ond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31\ntaxmann.com 52/352 ITR 327 held as under:\n\"Penally unders 2710-Limitation under s.275-Applicability of of (a) or ol. (c) of 275(1)-\nShow-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter,\nthe matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by\norder dt. 28th May, 2004 was clearly barred by limitation- Sec. 275…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed, and the

ITA 1170/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Nov 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…d beyond six months from the end of the month in which the assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007) 211 CTR (Raj) 156 affirmed." Hon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31 taxmann.com 52/352 ITR 327 held as under: "Penally unders 2710-Limitation under s. 275-Applicability of of (a) or ol. (c) of 275(1)- Show-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter, the matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by order dt. 28th May, 2004 was clearly barred by limitation- Sec. 275(1)(…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1169/JPR/2025[2018]Status: DisposedITAT Jaipur13 Nov 2025
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…ond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31\ntaxmann.com 52/352 ITR 327 held as under:\n\"Penally unders 2710-Limitation under s.275-Applicability of of (a) or ol. (c) of 275(1)-\nShow-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter,\nthe matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by\norder dt. 28th May, 2004 was clearly barred by limitation- Sec. 275…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1168/JPR/2025[2017-18]Status: DisposedITAT Jaipur13 Nov 2025AY 2017-18
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…ond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31\ntaxmann.com 52/352 ITR 327 held as under:\n\"Penally unders 2710-Limitation under s.275-Applicability of of (a) or ol. (c) of 275(1)-\nShow-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter,\nthe matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by\norder dt. 28th May, 2004 was clearly barred by limitation- Sec. 275…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed, and the

ITA 1167/JPR/2025[2017-18]Status: DisposedITAT Jaipur13 Nov 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…d beyond six months from the end of the month in which the assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007) 211 CTR (Raj) 156 affirmed." Hon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31 taxmann.com 52/352 ITR 327 held as under: "Penally unders 2710-Limitation under s. 275-Applicability of of (a) or ol. (c) of 275(1)- Show-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter, the matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by order dt. 28th May, 2004 was clearly barred by limitation- Sec. 275(1)(…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1166/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Nov 2025AY 2016-17
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…ond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31\ntaxmann.com 52/352 ITR 327 held as under:\n\"Penally unders 2710-Limitation under s.275-Applicability of of (a) or ol. (c) of 275(1)-\nShow-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter,\nthe matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by\norder dt. 28th May, 2004 was clearly barred by limitation- Sec. 275…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1165/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Nov 2025AY 2016-17
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…ond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31\ntaxmann.com 52/352 ITR 327 held as under:\n\"Penally unders 2710-Limitation under s.275-Applicability of of (a) or ol. (c) of 275(1)-\nShow-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter,\nthe matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by\norder dt. 28th May, 2004 was clearly barred by limitation- Sec. 275…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1164/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…ond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31\ntaxmann.com 52/352 ITR 327 held as under:\n\"Penally unders 2710-Limitation under s.275-Applicability of of (a) or ol. (c) of 275(1)-\nShow-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter,\nthe matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by\norder dt. 28th May, 2004 was clearly barred by limitation- Sec. 275…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

ITA 1162/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…ond six months from the end of the month in which\nthe assessments were completed were barred by Imitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31\ntaxmann.com 52/352 ITR 327 held as under:\n\"Penally unders 2710-Limitation under s.275-Applicability of of (a) or ol. (c) of 275(1)-\nShow-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter,\nthe matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by\norder dt. 28th May, 2004 was clearly barred by limitation- Sec. 275…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. SH. ASHWANI GUPTA, JAIPUR

In the result, all the appeals of the revenue are dismissed

ITA 1061/JPR/2025[2022-23]Status: DisposedITAT Jaipur10 Nov 2025AY 2022-23
For Appellant: Shri C.M. Agarwal, CAFor Respondent: Mrs. Alka Gautam, CIT
Section 269SSection 269TSection 271D

…ond six months from the end of the month in which\nthe assessments were completed were barred by limitation-CIT v. Hissaria Bros (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31\ntaxmann.com 52/352 ITR 327 held as under\n\"Penalty under s 271D-Limitation under s.275-Applicability of cf (a) or cl. (c) of 5. 275(1)-\nShow-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter,\nthe matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by\norder dt. 28th May, 2004 was clearly barred by limitation- Sec.…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. ASHWANI GUPTA, JAIPUR

In the result, all the appeals of the revenue are dismissed

ITA 1060/JPR/2025[2016-17]Status: DisposedITAT Jaipur10 Nov 2025AY 2016-17
For Appellant: Shri C.M. Agarwal, CAFor Respondent: Mrs. Alka Gautam, CIT
Section 269SSection 269TSection 271D

…onth in which\nthe assessments were completed were barred by limitation-CIT v. Hissaria Bros. (2007)\n211 CTR (Raj) 156 affirmed.\"\nSimilar view was taken again by the Hon'ble Rajasthan High Court in the CIT v Jitendra\nSingh Rathore [2013] 31 taxmann com 52/352 ITR 327 wherein it was held under:-\n\"Penalty under s.271D-Limitation under s.275-Applicability of cf (a) or cl. (c) of s.275(1)-\nShow-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter,\nthe matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by\norder dt. 28th May, 2004 was clearly barred by limi…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. SH. ASHWANI GUPTA, JAIPUR

In the result, all the appeals of the revenue are dismissed

ITA 1059/JPR/2025[2016-17]Status: DisposedITAT Jaipur10 Nov 2025AY 2016-17
For Appellant: \nShri C.M. Agarwal, CAFor Respondent: \nMrs. Alka Gautam, CIT
Section 269SSection 269TSection 271D

…ond six months from the end of the month in which\nthe assessments were completed were barred by limitation-CIT v. Hissaria Bros (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31\ntaxmann.com 52/352 ITR 327 held as under\n\"Penalty under s 271D-Limitation under s.275-Applicability of cf (a) or cl. (c) of 5. 275(1)-\nShow-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter,\nthe matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by\norder dt. 28th May, 2004 was clearly barred by limitation- Sec.…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. SH. ASHWANI GUPTA, JAIPUR

In the result, all the appeals of the revenue are dismissed

ITA 1058/JPR/2025[2012-13]Status: DisposedITAT Jaipur10 Nov 2025AY 2012-13
For Appellant: Shri C.M. Agarwal, CAFor Respondent: Mrs. Alka Gautam, CIT
Section 269SSection 269TSection 271D

…ond six months from the end of the month in which\nthe assessments were completed were barred by limitation-CIT v. Hissaria Bros (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31\ntaxmann.com 52/352 ITR 327 held as under\n\"Penalty under s 271D-Limitation under s.275-Applicability of cl (a) or cl (c) of 5. 275(1)-\nShow-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter,\nthe matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by\norder dt. 28th May, 2004 was clearly barred by limitation- Sec. 2…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. SH. ASHWANI GUPTA, JAIPUR

In the result, all the appeals of the revenue are dismissed

ITA 1057/JPR/2025[2012-13]Status: DisposedITAT Jaipur10 Nov 2025AY 2012-13
For Appellant: Shri C.M. Agarwal, CAFor Respondent: Mrs. Alka Gautam, CIT
Section 269SSection 269TSection 271D

…ond six months from the end of the month in which\nthe assessments were completed were barred by limitation-CIT v. Hissaria Bros (2007)\n211 CTR (Raj) 156 affirmed.\"\nHon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31\ntaxmann.com 52/352 ITR 327 held as under\n\"Penalty under s 271D-Limitation under s.275-Applicability of cf (a) or cl (c) of 5. 275(1)-\nShow-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter,\nthe matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by\norder dt. 28th May, 2004 was clearly barred by limitation- Sec. 2…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S KIRAN FINE JEWELLERS PVT LTD. , JAIPUR

In the result, all the appeals of the revenue are dismissed

ITA 274/JPR/2025[2017-18]Status: DisposedITAT Jaipur26 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.268, 270, 271 & 274/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15 & 2017-18 Dy. Commissioner of Income बनाम Tax, Central Circle-02, Jaipur Vs. Kiran Fine Jewellers Private Limited F-19, Gautam Marg, Vaishali Nagar, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AADCK7512P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri R. K. Bhatra, CA राजस्व

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 271DSection 271E

…e month in which the assessments were completed were barred by limitation-CIT v. Hissaria Bros. (2007) 211 CTR (Raj) 156 affirmed." Similar view was taken again by the Hon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31 taxmann.com 52/352 ITR 327 wherein it was held under: "Penalty under s. 271D-Limitation under s. 275-Applicability of d (a) or cl. (c) of s. 275(1)- Show-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter, the matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by order dt. 28th May, 2004 was clearly barred by limitat…

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. M/S KIRAN FINE JEWELLERS PVT LTD. , JAIPUR

In the result, all the appeals of the revenue are dismissed

ITA 271/JPR/2025[2017-18]Status: DisposedITAT Jaipur26 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.268, 270, 271 & 274/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15 & 2017-18 Dy. Commissioner of Income बनाम Tax, Central Circle-02, Jaipur Vs. Kiran Fine Jewellers Private Limited F-19, Gautam Marg, Vaishali Nagar, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AADCK7512P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri R. K. Bhatra, CA राजस्व

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 271DSection 271E

…e month in which the assessments were completed were barred by limitation-CIT v. Hissaria Bros. (2007) 211 CTR (Raj) 156 affirmed." Similar view was taken again by the Hon'ble Rajasthan High Court in the CIT v. Jitendra Singh Rathore [2013] 31 taxmann.com 52/352 ITR 327 wherein it was held under: "Penalty under s. 271D-Limitation under s. 275-Applicability of d (a) or cl. (c) of s. 275(1)- Show-cause notice was served on the assessee by AO on 27th March, 2003-Thereafter, the matter was referred to the Jt. CIT on 22nd March, 2004-Penalty levied by Jt. CIT by order dt. 28th May, 2004 was clearly barred by limitat…

Showing 1–20 of 39 · Page 1 of 2

CIT v. Jitendra Singh Rathore (352 ITR 327) — Cited in 39 Judgments | BharatTax