CIT v. Mandhar Singh Ji P. Jadeja

281 ITR 19Reported decision2005#9653 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 143(3)Section 144Section 153ASection 153CSection 69ASection 69C

Issues it is cited on

section 28(v)section 23(3)section 40(b)retraction of statementsection 155ddtretracted statementdumb documentspanchnamasection 132(4a)section 34section 30

Judgments citing CIT v. Mandhar Singh Ji P. Jadeja

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

ITA 868/JPR/2024[2017-18]Status: DisposedITAT Jaipur24 Jul 2025AY 2017-18

Bench: Him.

For Appellant: Shri S.L.Poddar, AdvFor Respondent: Mrs Alka Gautam, CIT-DR a
Section 143(3)Section 144Section 153CSection 251Section 69Section 69ASection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,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. 533/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Bhaskar Chouhan Income Tax Officer, Sikar. 49-B, KGN Bagh, Niwaru Road, Vs. Jhotwara, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AJWPC8030B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 868/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Incom…

DCIT,CENTRAL CIRCLE-2(4), CHENNAI vs. SHRI.JAGANNATHAN SEKAR, CHENNAI

ITA 1279/CHNY/2023[2015-16]Status: DisposedITAT Chennai30 Apr 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकरअपीलसं./I.T.A.Nos.1274, 1275 & 1283/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri K.Rethinam, Central Circle-2(4), Chennai. # 1/1, Gtn Salai, Opp.Smbm School, Dindigul -624 001. Pan :Arwpr-3777-N (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) & आयकरअपीलसं./I.T.A.Nos.1276, 1277 & 1278/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri S.Ramachandran, Central Circle-2(4), Chennai. # 3/29, New No,3/40, Muthupattinam, S.Kulavaipettai Post, Alangudi Tk-622 001. Pan :Adfpr-3158-Q (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) & आयकरअपीलसं./I.T.A.Nos.1279, 1280 & 1281/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri Jagannathan Sekar Central Circle-2(4), Chennai. # 25, Sambasivam Street, T.Nagar Chennai-600 017. Pan :Bcdps-4688-G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे / Revenue By : Mr. V.Justin, Cit प्रत्यर्थीकीओरसे / Assessee(S) By : Mr. Y.Sridhar, F.C.A. & Ms. Varsha Sridhar, C.A सुनवाईकीतारीख/Date Of Hearing : 25.02.2025 घोषणाकीतारीख / Date Of Pronouncement : 30.04.2025 Per Bench: आदेश / Order 2

For Respondent: Mr. V.Justin, CIT

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री जगदीश, लेख सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1274, 1275 and 1283/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner of Income Tax, Vs Shri K.Rethinam, Central Circle-2(4), Chennai. # 1/1, GTN Salai, Opp.SMBM School, Dindigul -624 001. PAN :ARWPR-3777-N (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) & आयकरअपीलसं./I.T.A.Nos.1276, 1277 and 1278/Chny/2023…

DCIT,CENTRAL CIRCLE-2(4), CHENNAI vs. S. RAMACHANDRAN, PUDUKKOTTAI

ITA 1278/CHNY/2023[2017-18]Status: DisposedITAT Chennai30 Apr 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकरअपीलसं./I.T.A.Nos.1274, 1275 & 1283/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri K.Rethinam, Central Circle-2(4), # 1/1, Gtn Salai, Chennai. Opp.Smbm School, (अपीलार्थी/Appellant) Dindigul -624 001. Pan :Arwpr-3777-N (प्रत्यर्थी/Respondent) & आयकरअपीलसं./I.T.A.Nos.1276, 1277 & 1278/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri S.Ramachandran, Central Circle-2(4), # 3/29, New No,3/40, Chennai. Muthupattinam, (अपीलार्थी/Appellant) S.Kulavaipettai Post, Alangudi Tk-622 001. Pan :Adfpr-3158-Q (प्रत्यर्थी/Respondent) & आयकरअपीलसं./I.T.A.Nos.1279, 1280 & 1281/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri Jagannathan Sekar Central Circle-2(4), # 25, Sambasivam Street, Chennai. T.Nagar Chennai-600 017. (अपीलार्थी/Appellant) Pan :Bcdps-4688-G (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे / Revenue By Mr. V.Justin, Cit प्रत्यर्थीकीओरसे / Assessee(S) By Mr. Y.Sridhar, F.C.A. & Ms. Varsha Sridhar, C.A सुनवाईकीतारीख/Date Of Hearing 25.02.2025 घोषणाकीतारीख / Date Of Pronouncement 30.04.2025 Per Bench: आदेश / Order 2

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री जगदीश, लेख सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1274, 1275 and 1283/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner of Income Tax, Vs Shri K.Rethinam, Central Circle-2(4), # 1/1, GTN Salai, Chennai. Opp.SMBM School, (अपीलार्थी/Appellant) Dindigul -624 001. PAN :ARWPR-3777-N (प्रत्यर्थी/Respondent) & आयकरअपीलसं./I.T.A.Nos.1276, 1277 and 1278/Chny/2023…

DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), CHENNAI vs. S. RAMACHANDRAN, PUDUKOTTAI

ITA 1276/CHNY/2023[2015-16]Status: DisposedITAT Chennai30 Apr 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Jagadish

Section 132(4)

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री जगदीश, लेख सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1274, 1275 and 1283/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner of Income Tax, Central Circle-2(4), Chennai. (अपीलार्थी/Appellant) Vs Shri K.Rethinam, # 1/1, GTN Salai, Opp.SMBM School, Dindigul -624 001. PAN :ARWPR-3777-N (प्रत्यर्थी/Respondent) & आयकरअपीलसं./I.T.A.Nos.1276, 1277 and 1278/Chny/2…

DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-2(4), CHENNAI vs. K. RETHINAM, DINDIGUL

ITA 1275/CHNY/2023[2016-17]Status: DisposedITAT Chennai30 Apr 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./I.T.A.Nos.1274, 1275 & 1283/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri K.Rethinam, Central Circle-2(4), Chennai. # 1/1, Gtn Salai, Opp.Smbm School, Dindigul -624 001. Pan :Arwpr-3777-N (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) & आयकर अपील सं./I.T.A.Nos.1276, 1277 & 1278/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri S.Ramachandran, Central Circle-2(4), Chennai. # 3/29, New No,3/40, Muthupattinam, S.Kulavaipettai Post, Alangudi Tk-622 001. Pan :Adfpr-3158-Q (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) & आयकर अपील सं./I.T.A.Nos.1279, 1280 & 1281/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri Jagannathan Sekar Central Circle-2(4), Chennai. # 25, Sambasivam Street, T.Nagar Chennai-600 017. Pan :Bcdps-4688-G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Revenue By : Mr. V.Justin, Cit प्रत्यर्थी की ओर से / Assessee(S) By : Mr. Y.Sridhar, F.C.A. & Ms. Varsha Sridhar, C.A सुनवाई की तारीख/Date Of Hearing : 25.02.2025 घोषणा की तारीख / Date Of Pronouncement : 30.04.2025 Per Bench: आदेश / Order 2

For Respondent: Mr. V.Justin, CIT

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री जगदीश, लेख सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.1274, 1275 and 1283/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner of Income Tax, Vs Shri K.Rethinam, Central Circle-2(4), Chennai. # 1/1, GTN Salai, Opp.SMBM School, Dindigul -624 001. PAN :ARWPR-3777-N (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) & आयकर अपील सं./I.T.A.Nos.1276, 1277 and 1278/Chny/…

MUMTAZ KARIM SAMNANI,MUMBAI vs. INCOME TAX OFFICER WARD-17(2)(4), MUMBAI

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

ITA 2650/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Dec 2022AY 2017-18

Bench: Shri Pavan Kumar Gadalemumtaz Karim Samnani Vs. Ito – 17(2)(4) 492, Helios 2, Clover Room No. 112, Acropolis Society, Opp Kautilya Bhavan, G Sambhar Hotel, Viman Block, Bkc, Bandra Nagar, Pune – 411014 (E), Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No Amops6908D Appellant .. Respondent Assessee By : Mr.Rakesh Milwani.Ar Revenue By : Ms.Richa Gulati.Dr Date Of Hearing 20.12.2022 Date Of Pronouncement 22.12.2022 आदेश / O R D E R

For Appellant: Mr.Rakesh Milwani.ARFor Respondent: Ms.Richa Gulati.DR
Section 143(2)Section 143(3)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Mumtaz karim Samnani Vs. ITO – 17(2)(4) 492, Helios 2, Clover Room No. 112, Acropolis Society, Opp Kautilya Bhavan, G Sambhar Hotel, Viman Block, BKC, Bandra Nagar, Pune – 411014 (E), Mumbai "थायी लेखा सं./जीआइआर सं./PAN/GIR No AMOPS6908D Appellant .. Respondent Assessee by : Mr.Rakesh Milwani.AR Revenue by : Ms.Richa Gulati.DR Date of Hearing 20.12.2022 Date of Pronouncement 22.12.2022 आदेश / O R D E R The assessee has filed the appeal against the order passed by the National Faceless Appeal Centre (NFAC)…

YOGESH DAS,JAIPUR vs. ITO, JAIPUR

ITA 983/JPR/2016[2013-14]Status: DisposedITAT Jaipur31 Aug 2022AY 2013-14
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Avdhesh Kumar, CIT-DR
Section 139Section 143Section 147Section 148Section 50C

…2) (b) nor the provisions of Section 55 (3) of the Act would apply. Support was drawn from judgment of the Apex Court in CIT v. B.C. Srinivasa Setty [1981] 128 (TR 294/5 Taxman (SC) and judgment of Gujarat High Court in CIT v.Manohar Singh Ji P. Jadeja [2006] 281 ITR 19. 5. We are not impressed with the submissions of learned counsel for the appellant. The matter is go longer res integra. The Full Bench of this Court in Raja Malwinder Singh's case 13 SHRIN YOGESH DAS VS ITO, WARD 1(2), JAIPUR (supra) after considering the judgment of the Apex Court in B.C. Srinivasa Setty's case (supra) and the provisions of Sec…

SHRI ASHOK DHARENDRA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

ITA 256/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Apr 2022AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita No. 256/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 Shri Ashok Dharendra, Cuke D.C.I.T. 23, Shivraj Niketan Scheme, Vs. Central Circle-3, Gautam Marg, Nr Vaishali Jaipur. Nagar Circle, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aavpd 6554 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri S. Najmi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/02/2022 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 12 /04/2022 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A)- 4, Jaipur Dated 01/12/2017 For The A.Y. 2015-16 In The Matter Of Order Passed U/S 143(3) Read With Section 153B(1)(B) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. On The Facts & In The Circumstances Of The Case The Ld. Cit(A) Has Grossly Erred In Confirming The Addition Of Rs. 1,50,00,000/- Made In The Assessment Completed U/S 143(3) R.W.S. 153B(1)(B) Solely On The Basis Of Statements Recorded During The Course Of Search Which Stood Retracted By The Assessee Through An Affidavit Filed. Thus, The Addition Made Solely On The Basis Of Such Retracted Statements Deserves To Be Deleted.

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri S. Najmi (CIT-DR)
Section 132Section 143(3)Section 153B(1)(b)Section 3

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 256/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 Shri Ashok Dharendra, cuke D.C.I.T. 23, Shivraj Niketan Scheme, Vs. Central Circle-3, Gautam Marg, NR Vaishali Jaipur. Nagar Circle, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPD 6554 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Ag…

SHRI GOPI RAM SHARMA,JAIPUR vs. INCOME TAX OFFICER, WARD-7-4, JAIPUR

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 1311/JPR/2018[2008-09]Status: DisposedITAT Jaipur30 Apr 2019AY 2008-09
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Raj Mehra (Addl.CIT)
Section 144Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1311/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2008-09 Gopi Ram Sharma, cuke I.T.O., Vs. Kototya Ki Dhani, Gram-Nindar, Ward 7(4), Tehsil-Amer, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: GURPS 2939 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri Raj Mehra (…

UDAI SINGH RATHORE,JAIPUR vs. ITO, JAIPUR

In the result, the appeal filed by the assessee is partly allowed

ITA 818/JPR/2013[2006-07]Status: DisposedITAT Jaipur05 Feb 2018AY 2006-07

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S. L.Poddar (Adv.)For Respondent: Smt. Poonum Rai (DCIT)

…h full value consideration. In support of his contention he has relied upon the decision of Hon’ble Supreme Court in case CIT Vs. B.C. Srinivasa Setty 128 ITR 294 as well as decision of Hon’ble Gujarat High Court in case of CIT vs. Mandharshingji P. Jadeja 281 ITR 19. The ld. AR has also relied upon the decision of Hon’ble MP High Court in case of CIT vs. H.H. Lokendra Singh 227 ITR 638 and submitted that the assessee being the original owner of land in question the machinery the provisions of capital gain fails and the receipt from the sale of land do not attract capital gain tax u/s 45 & 48 of the I.T. Act…

RAM LAL SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 522/JPR/2017[2009-10]Status: DisposedITAT Jaipur31 Oct 2017AY 2009-10
Section 144Section 147Section 2(14)Section 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 522/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke Sh. Ram Lal Sharma, Income Tax Officer, Vs. Kototya Ki Dhani, Gram- Nindar, Ward 7(4), Tehsil- Amer, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BLLPS4485A vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 523/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke Sh. Gulla Ram Sharma, Income Tax Officer, Vs. Kototya…

CIT v. Mandhar Singh Ji P. Jadeja (281 ITR 19) — Cited in 11 Judgments | BharatTax