How many judgments cite CIT v. La Medica?

150 judgments on BharatTax cite CIT v. La Medica (250 ITR 575), spanning 2008 to 2026.

Which sections of the Income Tax Act does CIT v. La Medica come up under?

It is most often cited in judgments turning on Section 69C, Section 147, Section 143(3), Section 133(6), Section 145(3), Section 148.

CIT v. La Medica

250 ITR 575High Court2001#663 most cited

What is CIT v. La Medica authority for?

When purchases are shown to be non-genuine, the entire amount is to be disallowed as unexplained expenditure under section 69C, irrespective of whether the goods were procured from alternative sources.

150

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2026.

Also referred to as

CIT v. La Medica · 250 ITR 575 · section 69C · bogus purchases · 100% disallowance · unexplained expenditure · non-genuine purchases · rejection of books of account · entire disallowance · section 145(3)

Also reported as

117 Taxmann 628

Sections most often in play

Section 69C Section 147 Section 143(3)Section 133(6)Section 145(3)Section 148 Section 142(1)Section 144B

Issues it is cited on

peak credit theory section 69c rejection of books of account accommodation entry borrowed satisfaction section 145 satisfaction note section 145(3)unexplained expenditure tangible material section 133(6)reason to believe

Judgments citing CIT v. La Medica

AXIS INFOLINE P LTD,DELHI vs. PCIT-1, DELHI

In the result, appeal of the assessee is allowed

ITA 2613/DEL/2025[2021-22]Status: DisposedITAT Delhi02 Jan 2026AY 2021-22

Bench: Shri Mahavir Singh, Hon’Ble & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.2613/Del/2025 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Axis Infoline P. Ltd., Principal Commissioner Of Income 196/16B, 2Nd Floor, Vs. Tax, Ramesh Market, East Of Kailash, Income Tax Office, Delhi-1. Nehru Nagar, South Delhi. Delhi. Pan No.Aadca9862C अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 263

…ts of this case, 5 and both views more or less supported by different case laws, then can therebe a sustainable action u/s 263 of the Act or not. Again, by way of an academic discussion, even the Hon’ble Delhi High Court in the case of La Medica reported in 250 ITR 575 (Del) has arrived at a conclusion somewhat similar to the Kanak Impex case (supra) regarding the treatment to be given to bogus purchases. Be that as it may, we find that even in the case of Malabar Industrial (supra), in para 9 of this decision, the Hon’ble Apex Court has not approved of a situation where two views are possible and the AO has…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. S S PULSES MANUFACTURING PVT LTD, DELHI

In the result, the appeal is partly allowed

ITA 2384/DEL/2024[2012]Status: DisposedITAT Delhi09 Dec 2025

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Manish Gupta, Sr. DR

Section 143(3)Section 147Section 148Section 69C

…of decisions by the various courts, wherein 25% to 100% disallowances of bogus purchases, have been upheld. Some of these are mentioned below: 5.3 100% disallowance of bogus / unverifiable purchases was upheld, in following cases:- 1. CIT Vs. La Medica (2001) 250 ITR 575 (Del) 2. Sri Ganesh Rice Mills Vs. CIT (2007) 294 ITR 316 (1) Khandelwal Trading Co. Vs. ACIT (1996) 55 TTJ (JP) 261 Swetambar Steels Ltd. Vs. ITO 707 / 1075 / 1262 / 1263 / JD (2002) ITAT (Ahd). In the case of Swetambar Steels Ltd. (supra), the Hon’ble ITAT, Ahmedabad had confirmed the is allowance of the bogus purchase in entirety stating that…

RAJVEER LEAF SPRINGS PRIVATE LIMITED,PALDA. INDORE vs. DCIT/ACIT- 4(1), AAYAKAR BHAWAN, RESIDENCY AREA, INDORE

The appeal of the assesse is allowed for statistical purpose

ITA 245/IND/2025[2018-19]Status: DisposedITAT Indore28 Nov 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M Joshirajveer Leaf Springs Dcit/Acit-4(1), बनाम/ Private Limited, Indore Vs. D-405, Shubh City, Palda, Indore

Section 133(6)Section 147rSection 246ASection 250Section 253Section 69C

…purchases in cases with similar facts. In N.K. Industries Ltd. v. DCIT (72 taxmann.com 289), the Gujarat High Court upheld the addition of the entire amount of bogus purchases, a decision later affirmed by the Supreme Court. In CIT v. La Medical Devices Ltd. (250 ITR 575), the Delhi High Court ruled that when purchases are shown to be non-genuine, the entire amount is to be disallowed, regardless of whether goods were procured from alternative sources. In Kaveri Rice Mills v. CIT (157 Taxman 376), the Allahabad High Court held that bogus purchases inflate expenditure and should be added back in full to the income…

JEWELS EMPORIUM A LEGACY,JAIPUR vs. ACIT,CC-1, JAIPUR

In the result, the appeal of the assessee stands allowed

ITA 1215/JPR/2024[2009-10]Status: DisposedITAT Jaipur21 Aug 2025AY 2009-10

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

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT,Sr.-DR a

Section 143(3)Section 145(3)

…s accepted the sales, the entire purchases cannot be disallowed. Only the profit element embedded in purchases would be subjected to tax and not the entire amount (BholanathPolyfab 355 ITR 290 (Guj) followed, Kaveri Rice Mills 157 Taxman 376 (All) & La Medica 250 ITR 575 (Del) referred) PCIT vs. Pinaki D. Panani (Bombay High Court) ITA No. 1543 of 2017 S. 68/ 69C Bogus purchases: Even if the purchases made by the assessee are to be treated as bogus, it does not mean that entire amount can be disallowed. As the AO did not dispute the consumption of the raw materials and completion of work, only a percentage of net…

JAJOO RASHMI REFRACTORIES LIMITED,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE 4-JAIPUR,, JAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed for\nstatistical purposes

ITA 209/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19

For Appellant: Ms. Prabha Rana, AdvocateFor Respondent: Shri Gaurav Awasthi, JCIT-DR

Section 131Section 145Section 147Section 69C

…n19\nITA NOP. 209/JPR/2025\nJAJOO RASHMI REFRACTORIES LTD VS DCIT, CIRCLE-4, JAIPUR\ni. \"the Hon'ble Bombay High Court in the case of Shri. Arun Kumar J. Muchhala [ITA 363\nof 2015]\nii.\niii.\niv.\nV.\nvi.\nDelhi High Court in the case of CIT VS La Medical (250 ITR 575)\nKaveri Rice Mills, (157 ITBA/ AST/S/147/2022-23/1051546840(1)Taxman 376)\nITAT, Bombay Bench in the case of M/s. Lifeline Drugs and Intermediates Pvt. Ltd.\n(5535/Mumbai/2007).\nN.K. Industries Ltd. Vs DCIT [2016] 72 taxmann.com 289 (Gujarat) N.K. Proteins Ltd.\n(earlier known as N.K. Industries Ltd.) Vs CIT has been confirmed by Hon'ble Suprem…

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAS OFFICER

ITA 33/GTY/2024[2021-22]Status: DisposedITAT Guwahati25 Jun 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

….com 234 (Bom)], the Hon'ble High Court approved the reasoning of the CIT(A) that in case where the purchases are not proved, the entire purchases should have been added and not a certain percentage of such purchases. Further, in the case of CIT vs La Medica [250 ITR 575 (Del)], the Hon'ble Delhi High Court has held that once it is established that purchases are bogus and raw material supplier was non-existent, then the issue whether the purchases were made from some other parties, was irrelevant and the said payment was be treated as income from undisclosed sources. In the case of Kanak Impex (India) Ltd (supra)…

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAX OFFICER

ITA 32/GTY/2024[2017-18]Status: DisposedITAT Guwahati25 Jun 2025AY 2017-18

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR vs. SHANTA TECHNO PRIVATE LIMITED, RAIPUR

ITA 155/RPR/2025[2018-19]Status: DisposedITAT Raipur18 Jun 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 155/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 142(1)Section 147Section 148Section 250Section 69C

…of decisions by the various courts, wherein 25% to 100% disallowances of bogus purchases, have been upheld. Some of these are mentioned below: 5.3 100% disallowance of bogus / unverifiable purchases was upheld, in following cases: 1. CIT Vs. La Medica (2001) 250 ITR 575 (Del) 2. Sri Ganesh Rice Mills Vs. CIT (2007) 294 ITR 316 (All) 3. Khandelwal Trading Co. Vs. ACIT (1996) 55 TTJ (JP) 261 Swetambar Steels Ltd. Vs. ITO 707 / 1075 / 1262 / 1263 / JD (2002) ITAT (Ahd). In the case of Swetambar Steels Ltd. (supra), the Hon'ble ITAT, Ahmedabad had confirmed the is allowance of the bogus purchase in entirety statin…

INCOME TAX OFFICER 41(3)(3), BKC vs. RAJNISH BHARTI HUF, DARUKHANA

In the result, both the appeals of the assessee are dismissed\nwhereas appeals of the Revenue are allowed

ITA 4377/MUM/2023[2010-11]Status: DisposedITAT Mumbai30 Jan 2025AY 2010-11

Section 142(1)Section 143(3)Section 148

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “D” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER)\n\nITA Nos.3912 & 3941/MUM/2023\n Assessment Years: 2009-10 & 2010-11\n\nRajnish Bharti HUF,\n4/281, Opp. Britannia Biscuit\nCompany, Reay Road, Darukhana,\nMumbai-10.\nPAN NO. AAEHR 6595 K\nAppellant\nVs.\nITO, Circle 20(3)(1),\nPiramal Chambers Lalbaug,\nMumbai.\nRespondent\n\nITA Nos.4378 & 4377/MUM/2023\n Assessment Years: 2009-10 & 2010-11\n\nITO-41(3)(3), BKC\n436, 4th floor, Kautaliya Bhavan,\nMumbai-400051.\nVs.\nRajnish Bharti HUF…

RAJNISH BHARTI HUF,MUMBAI vs. THE INCOME TAX OFFICER 20(3)(1), MUMBAI , LALBAUG, MUMBAI

In the result, both the appeals of the In the result, both the appeals of the assessee are dismissed assessee are dismissed whereas appeals of the Revenue are allowed

ITA 3941/MUM/2023[2010-11]Status: DisposedITAT Mumbai30 Jan 2025AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mrs. Sanyogita Nagpal, CIT-DRFor Respondent: Mr. C.V. Jain

Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos. 3912 & 3941/MUM/2023 Assessment Years: 2009-10 & 2010-11 Rajnish Bharti HUF, ITO, Circle 20(3)(1), 4/281, Opp. Britannia Biscuit Piramal Chambers Lalbaug, Vs. Company, Reay Road, Darukhana, Mumbai. Mumbai-10. PAN NO. AAEHR 6595 K Appellant Respondent ITA Nos. 4378 & 4377/MUM/2023 Assessment Years: 2009-10 & 2010-11 ITO-41(3)(3), BKC Rajnish Bharti HUF, 436, 4th floor, Kautaliya Bhavan, 4/281, Opp. Britannia Biscuit Mumbai-400051. Vs. Company, Reay R…

RAJNISH BHARTI HUF,MUMBAI vs. THE INCOME TAX OFFICER 20(3)(1), MUMBAI, LALBAUG, MUMBAI

In the result, both the appeals of the In the result, both the appeals of the assessee are dismissed assessee are dismissed whereas appeals of the Revenue are allowed

ITA 3912/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 Jan 2025AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mrs. Sanyogita Nagpal, CIT-DRFor Respondent: Mr. C.V. Jain

Section 143(3)Section 148

SHIVAM READYMIX PRIVATE LIMITED,NEEMUCH vs. THE PCIT(CENTRAL), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 412/JPR/2024[2013-14]Status: DisposedITAT Jaipur12 Nov 2024AY 2013-14

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

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Ms. Alka Gautam (CIT)

Section 143(3)Section 153ASection 153DSection 263Section 69C

…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. 412/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Shivam Readymix Private Limited The PCIT (Central), Vs. 25, Jawahar Nagar, Kamal Chowk, Jaipur. Meemuch-458441, Madhya Pradesh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAMCS9840B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Tarun Mittal…

ITO-19(3)(1), MUMBAI vs. THANA RAM MANGI LAL CHOUDHARY, MUMBAI

In the result, the appeal is partly allowed

ITA 2698/MUM/2024[2009-10]Status: DisposedITAT Mumbai29 Aug 2024AY 2009-10

Bench: Shri Amarjit Singh, Hon’Ble & Shri Anikesh Banerjee, Hon’Bleassessment Year: 2009-10 Ito-19(3)(1), Mumbai Thana Ram Mangi Lal Choudhary Vs 33/36, Prabhu Shree Ram Mandir, 4Th Kumbharwada, Maharashtra-400004. Pan: Afepc 1898 P (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri P.D. Chougule Addl. CIT/ Sr. DR

Section 142(1)Section 145(3)Section 147Section 148

…to 100% disallowances of bogus purchases, have been upheld. Some of these are mentioned below: 6.3 100% disallowance of bogus / unverifiable purchases was upheld, in following cases:- 5 Thana Ram Mangi Lal Choudhary A.Y. 2009-10 1. CIT Vs. La Medica (2001) 250 ITR 575 (Del) 2. Sri Ganesh Rice Mills Vs. CIT (2007) 294 ITR 316 (All) 3. Khandelwal Trading Co. Vs. ACIT (1996) 55 TTJ (JP) 261 Swetambar Steels Ltd. Vs. ITO 707 / 1075 / 1262 / 1263 / JD (2002) ITAT (Ahd). In the case of Swetambar Steels Ltd. (supra), the Hon’ble ITAT, Ahmedabad had confirmed the is allowance of the bogus purchase in entirety stati…

ASHISH ENTERPRISES,MUMBAI vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

In the result, the appeal filed by the assessee, stands allowed for statistical purposes

ITA 1630/MUM/2024[2011-2012]Status: DisposedITAT Mumbai31 Jul 2024AY 2011-2012

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2011-12

For Appellant: Shri Sameer Dalal, A.R. &For Respondent: Shri Manoj Kumar Sinha, Sr. DR

Section 133(6)Section 142(2)Section 143(1)Section 250

…(1994) 121 CTR (Cal) 20. the Calcutta High Court has held that even payment by account payee cheque is not sacrosanct and it would not make an otherwise non-genuine transaction genuine. 4 M/s. Ashish Enterprises 4.1.6. In the case of CIT Vs. La Medica (2001) 250 ITR 575, while deciding the matter favor of the Revenue, the Hon'ble Delhi High Court observed that the party had failed to produce evidence to prove bonafides of the seller from whom it claimed to have purchased raw material and it was for this reason that the AO treated the value of raw material as assessee's income from undisclosed sources. In that ca…

DINESH HALDIA,JAIPUR vs. DCIT CIRCLE 1, JAIPUR, JAIPUR

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

ITA 384/JPR/2024[2007-08]Status: DisposedITAT Jaipur30 Jul 2024AY 2007-08

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Dheeraj Borad, CAFor Respondent: Sh. Arvind Kumar, CIT

Section 132(1)Section 133ASection 139(1)Section 153ASection 260ASection 69C

…ufficient to establish genuineness of purchases. 19 Dinesh Haldia vs. DCIT B. Registration under Sales tax Act does not give conclusion that purchases from such parties were genuine. " CIT Vs. Golcha Properties P. Itd. 227 ITR 391 (Raj.) " CIT Vs. La Medica 250 ITR 575 (Del.) " CIT Vs. Vaibhav Gems 13. In view of the above discussed facts, since the books of account have been rejected, therefore, the Trading Addition is made @30% on total turnover of Rs. 10,76,900/-. Since, the assessee merely declared G.P. rate @ 10.33%, therefore, remaining percentage of G.P. will be applicable in this case. Accordingly, summ…

MILAN MANUBHAI SHETH,GHATKOPAR WEST vs. INCOME TAX OFFICER, CIRCLE 27(2), MUMBAI, IT OFFICE, VASHI RAILWAY STATION BUILDING

In the result, the appeal is dismissed

ITA 263/MUM/2024[2009-10]Status: DisposedITAT Mumbai26 Jul 2024AY 2009-10

Bench: Shri Amit Shukla & Ratnesh Nandan Sahayassessment Year: 2009-10 Milan Manubhai Sheth Income Tax Officer, Shop No.1, Circle 27(2) Patanwala Compound, It Office, Vs. Next To Fitness Club, Vashi Railway Station Lbs Marg, Building, Maharashtra- 400086. Navi Mumbai. Pan: Aamps3459B (Appellant) (Respondent) Present For : Assessee By : None Revenue By : Ms. Kakoli Ghosh, Sr. D.R.

For Appellant: NoneFor Respondent: Ms. Kakoli Ghosh, SR. D.R

Section 133(6)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2009-10 Milan Manubhai Sheth Income Tax Officer, Shop No.1, Circle 27(2) Patanwala Compound, IT Office, Vs. Next to Fitness Club, Vashi Railway Station LBS Marg, Building, Maharashtra- 400086. Navi Mumbai. PAN: AAMPS3459B (Appellant) (Respondent) Present for : Assessee by : None Revenue by : Ms. Kakoli Ghosh, SR. D.R. Date of Hearing : 26 . 06 . 2024 Date of Pronouncement : 26 . 07 . 2024 O R D E R Per : Ratnesh Nandan Sahay, Accountant Member:…

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

ITA 7755/DEL/2018[2011-12]Status: DisposedITAT Delhi29 Feb 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 69C

…ncerns were recorded on oath under the provisions of the Act which proves the true nature of the transactions to be an accommodation entry. A reference was made to the Judgement delivered by the Hon’ble Delhi High Court in the case of CIT vs. La Medica (2001) 250 ITR 575 and section 37 of the Act was invoked to disallow the purchases valued at Rs.65,20,152/- after rejecting the books of accounts. Concurrently, the AO also invoked provisions of section 69C of the Act as the purchase to the extent of the aforesaid amount remains unverifiable. Eventually, the total turnover of the assessee was substituted by the Ass…

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

ITA 7754/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Feb 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 69C

SHRI KHANDELWAL DIAMONDS PRIVATE LIMITED,JAIPUR vs. ACIT, CIRCLE 1, JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 375/JPR/2023[2012-13]Status: DisposedITAT Jaipur30 Oct 2023AY 2012-13

Bench: Him On The Reason Of Issuing Notice U/S 148 On Borrowed Satisfaction Of Another Wing Of The Department.

For Appellant: Sh. Mukesh Khandelwal (CA)For Respondent: Sh. Anup Singh (Addl. CIT) a

Section 143(3)Section 148

…Precision Finance (P.) Ltd. 121 25 Shri Khandelwal Diamonds Pvt. Ltd. vs. ACIT 11 [1997] 92 TAXMAN 356 (RAJ.) HIGH COURT OF RAJASTHAN, JAIPUR 122- BENCH Commissioner of Income-tax v. Golcha Properties (P.) Ltd. 126 12 [2001] 117 Taxman 628 (Delhi)/[2001] 250 ITR 575 (Delhi)/[20... [2001] 117 Taxman 127- 628 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax v. La Medica 130 13 [2000] 111 TAXMAN 46 (KER.) HIGH COURT OF KERALA Beena Metals v. 131- Commissioner of Income-tax 132 14 [2009] 316 ITR 274 (Gujarat)[04-03-2008] [2009] 316 ITR 274 (Gujarat) HIGH 133- COURT OF GUJARAT SanjayOilcakeIndustries v. Co…

DINESH KUMAR JAIN ,MUMBAI vs. ITO-22(1)(2), MUMBAI

In the result, the appeal of the Assessee is dismissed

ITA 373/JODH/2019[2010-11]Status: DisposedITAT Jodhpur27 Oct 2023AY 2010-11

Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH ‘DB’: JODHPUR (Through Video Conferencing) BEFORE, SHRI SAKTIJIT DEY, VICE PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Sh. Dinesh Kumar Jain Income Tax Officer, C/o Ashok Kumar 22(1)(2) Bansal, Vs. Mumbai Chartered Accountant Agarwal Colony Balotra-344 022 PAN-AEUPJ 5128E (Appellant) (Respondent) Appellant by None Respondent by Mr. Rajeev Mohan, JCIT-DR Date of Hearing 22/09/2023 Date of Pronouncement 27/10/2023 ORDER PER DR. B.R.R. KUMAR, AM: This appeal is preferred by the Assessee against order dated 27/08/2019 passed by the Learned Commissioner of…

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