How many judgments cite CIT v. K Jayakumar?

21 judgments on BharatTax cite CIT v. K Jayakumar (35 Taxmann.com 179), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. K Jayakumar come up under?

It is most often cited in judgments turning on Section 132, Section 143(3), Section 69B.

CIT v. K Jayakumar

35 Taxmann.com 179High Court2013#5602 most cited

What is CIT v. K Jayakumar authority for?

CPWD rates should not be blindly adopted for determining the cost of construction unless there is similarity with State PWD rates, considering geographical factors, workforce availability, and material costs.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. K Jayakumar · section 132 · section 143(3) · section 69B · unexplained investment · CPWD rates · PWD rates · cost of construction · valuation · DVO

Sections most often in play

Section 132 Section 143(3)Section 69B

Issues it is cited on

section 69b unexplained investment section 132 document

Judgments citing CIT v. K Jayakumar

Prafulla Kumar Ghosh, Malda vs. ITO, Ward-2, Malda

In the result, the appeal of the assessee is partly allowed

ITA 686/KOL/2012[2006-07]Status: DisposedITAT Kolkata18 Sept 2015AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am] Assessment Year : 2006-07 (Appellant ) (Respondent) Prafulla Kumar Ghosh -Versus- I.T.O., Ward-2, Malda Malda (Pan:Adhpg 8048 C) For The Appellant : Shri K.M.Roy, Fca For The Respondent : Shri S.S.Alam, Jcit Date Of Hearing : 10.09.2015. Date Of Pronouncement : 18.09.2015. Order Per Shri M.Balaganesh, Am 1. This Appeal Of The Assessee Arises Out Of The Order Of The Learned Cita In Appeal No. 279/Mld/Cit(A)/Jal/08-09 Dated 02.03.2012 For The Asst Year 2006-07 Arising Out Of The Order Of The Learned Assessing Officer Framed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’).

For Appellant: Shri K.M.Roy, FCAFor Respondent: Shri S.S.Alam, JCIT

Section 133(6)Section 142ASection 143(3)Section 145(3)Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “C”, KOLKATA [Before Shri Mahavir Singh, JM & Shri M.Balaganesh, AM] Assessment Year : 2006-07 (APPELLANT ) (RESPONDENT) Prafulla Kumar Ghosh -versus- I.T.O., Ward-2, Malda Malda (PAN:ADHPG 8048 C) For the Appellant : Shri K.M.Roy, FCA For the Respondent : Shri S.S.Alam, JCIT Date of Hearing : 10.09.2015. Date of Pronouncement : 18.09.2015. ORDER Per Shri M.Balaganesh, AM 1. This appeal of the assessee arises out of the order of the Learned CITA in Appeal No. 279/MLD/CIT(A)/JAL/08-09 dated 02.03.2012 for the Asst Year 2006-07 arising out of the order of the Learned A…