CIT v. Jupiter Distillery

23 Taxmann.com 303Reported decision2012#15371 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 133A Section 143(3)Section 271(1)(c)Section 139(1)Section 139(5)Section 143(2)Section 153A Section 250

Issues it is cited on

section 133(a)section 115jc deletion of penalty tax collected at source surrender of income section 260a penalty under section 271(1)(c)furnishing inaccurate particulars of income penalty u/s 271(1)(c)advance tax principal commissioner of income-tax section 153a(1)

Judgments citing CIT v. Jupiter Distillery

Assistant Commissioner of Income Ta, Jaipur vs. Shri Nath Corporation, Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 267/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

For Appellant: Shri Hemang Gargieya, Adv. &

Section 133ASection 271(1)(c)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 267/JPR/2024 निर्धारण वर्ष / Assessment Years : 2015-16 The ACIT, Circle-1, Jaipur. बनाम Shri Nath Corporation Vs.1756, Telepara, Johari Bazar, Jaipur. स्थायीलेखा सं./जीआईआर सं./PAN/GIR No.: ACDFS3626B अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकरअपील सं. / ITA. No. 196/JPR/2024 निर्धारणवर्ष / AssessmentYears : 2015-16 The AC…

Assistant Commissioner of Income Tax, Jaipur vs. Jitendra Kumar Agarwal, Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 197/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Hemang Gargieya, Adv. &For Respondent: Shri Ajey Malik, CIT (through V.C.) a

Section 133ASection 271(1)(c)

…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, AM vk;dj vihy la-@ITA. No. 267/JPR/2024 fu/kZkj.k o"kZ@AssessmentYears : 2015-16 The ACIT, cuke Shri Nath Corporation Circle-1, Vs. 1756, Telepara, Johari Bazar, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACDFS3626B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA. No. 196/JPR/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 The ACIT, cuke…

Assistant Commissioner of Income-Tax, Jaipur vs. Royal Jewellers, Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 196/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

For Appellant: Shri Hemang Gargieya, Adv. &

Section 133ASection 271(1)(c)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 267/JPR/2024 निर्धारण वर्ष / AssessmentYears : 2015-16 The ACIT, Circle-1, Jaipur. बनाम Shri Nath Corporation Vs.1756, Telepara, Johari Bazar, Jaipur. स्थायीलेखा सं./जीआईआर सं./PAN/GIR No.: ACDFS3626B अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकरअपील सं. / ITA. No. 196/JPR/2024 निर्धारणवर्ष / AssessmentYears : 2015-16 The ACI…

Khodiyar Organisers, Surat vs. ACIT, Circle-2(3), Surat

In the result, the appeal of the assessee is allowed

ITA 36/SRT/2024[2015-16]Status: DisposedITAT Surat13 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.36/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) M/S Khodiyar Organisers, Vs. Acit, Central Plaza, Near Om Terrace, Circle – 2(3), New City Light Road, Surat – Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakfk1498A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 21/07/2025 Date Of Pronouncement 13/08/2025

Section 133ASection 139(5)Section 143(2)Section 250Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.36/SRT/2024 Assessment Year: (2015-16) (Hybrid hearing) M/s Khodiyar Organisers, Vs. ACIT, Central Plaza, Near Om Terrace, Circle – 2(3), New City Light Road, Surat – Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAKFK1498A (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 21/07/2025 Date of Pronouncement 13/08/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This ap…

The DCIT, Central Circle-2(2), Ahmedabad vs. Yamunaji Corporation, Ahmedabad

In the result, both appeals of the Revenue are dismissed

ITA 3308/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad24 Apr 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.3307/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Dcit, Cent.Cir.2(2) Vs. Mann Corporation Ahmedabad. Mala Hills, Aarya Manan Shop B/H. Anand Party Plot Road Gst Crossing, Ranip, Ahmedabad. Pan : Aabfa 6682 K

For Appellant: Shri S.N. Soparkar, Sr.AR with Shri Parin Shah, ARFor Respondent: Shri Mudit Nagpal, Sr.DR

Section 132Section 133ASection 139(1)Section 143(3)Section 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘B’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.3307/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 DCIT, Cent.Cir.2(2) Vs. Mann Corporation Ahmedabad. Mala Hills, Aarya Manan Shop B/h. Anand Party Plot Road GST Crossing, Ranip, Ahmedabad. PAN : AABFA 6682 K आयकर अपील सं./ ITA No.3308/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 DCIT, Cent.Cir.2(2) Vs. Yamunaji Corporation Ahmedabad. Survey No.131, Nr.Yogeshwar Kutir Bungalow New Ranip, Ahmedabad. PAN : A…

The DCIT, Central Circle-2(2), Ahmedabad vs. Mann Corporation, Ahmedabad

In the result, both appeals of the Revenue are dismissed

ITA 3307/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad24 Apr 2019AY 2012-13

For Appellant: Shri S.N. Soparkar, Sr.AR with Shri Parin Shah, ARFor Respondent: Shri Mudit Nagpal, Sr.DR

Section 132Section 133ASection 139(1)Section 143(3)Section 271(1)(c)