CIT v. Poonam Chand Surana

221 Taxmann 151Reported decision2014#19932 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2021 to 2022.

Judgments citing CIT v. Poonam Chand Surana

Morani Motoras Private Limited, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the ground no

ITA 434/JPR/2018[2011-12]Status: DisposedITAT Jaipur02 Aug 2022AY 2011-12

For Appellant: Sh. Suhani Maharwal (CA)For Respondent: Sh. A. S. Nehara (Addl.CIT)

Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] 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. 434/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke Morani Motors Private Limited ACIT, Vs. 14, Bajaj Nagar Enclave, Circle-6, Bajaj Nagar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCM 5046 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Suhani Maharwal (CA) jktLo dh vksj ls@ Re…

M/S Morani Cars Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Ward-6, Jaipur

In the result the appeal of the assessee is partly allowed

ITA 184/JPR/2019[2011-12]Status: DisposedITAT Jaipur26 Jul 2022AY 2011-12

For Appellant: Sh. Suhani Maharwal (CA)For Respondent: Sh. A. S. Nehara (Addl.CIT)

Section 139(1)Section 143(3)Section 148Section 40ASection 40aSection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] 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. 184/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke M/s Morani Cars Private Ltd. Assistant Commissioner of Vs. 14, Bajaj Nagar, Jaipur Income Tax, Circle-06, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 1226 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Suhani Maharwal (CA) jktLo dh v…

M/S Oref Securities Private Ltd., Mandsaur vs. Income Tax Officer, Indore

In the result, appeal of the assessee is allowed

ITA 70/IND/2018[2013-14]Status: DisposedITAT Indore17 Nov 2021AY 2013-14

Bench: Shri Manish Borad & Ms.Madhumita Royआयकर अपील सं./ Ita No.70/Ind/2018 "नधा"रण वष"/Asstt. Year: 2013-14 Vs. Ito, Mandsaur. M/S.Oref Securities P.Ltd. 69, Agrasen Nagar B/H. Mid India Mandsaur.

For Appellant: Shri S. S. Solanki, CAFor Respondent: Shri Rajib Jain, CIT-DR

Section 133(6)Section 143(3)Section 271(1)Section 56(2)Section 56(2)(vii)Section 56(2)(viib)Section 68

…आयकर अपील"य अ"धकरण, इंदौर अहमदाबाद "यायपीठ, - इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE, INDORE BENCH BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS.MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ ITA No.70/Ind/2018 "नधा"रण वष"/Asstt. Year: 2013-14 Vs. ITO, Mandsaur. M/s.OREF Securities P.Ltd. 69, Agrasen Nagar B/h. MID India Mandsaur. अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Revenue by : Shri Rajib Jain, CIT-DR Assessee by : Shri S. S. Solanki, CA सुनवाई क" तार"ख/Date of Hearing : 19/08/2021 घोषणा क" तार"ख /Date of Pronouncement: 17/11/2021 आदेश/O R D E R PER Ms. MADHUMITA ROY, JUDICIAL MEMEBR:…

Shri Satish Kumar Khandelwal C/O- Kalani & Co., Ca, 5Th Floor, Milestone Building, Gandhinagar, Turn, Tonk Road, Jaipur vs. ITO Ward-2(2), Jaipur, Ward-2(2)

ITA 734/JPR/2019[2008-09]Status: DisposedITAT Jaipur16 Apr 2021AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 734/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year: 2008-09 Satish Kumar Khandelwal, Cuke I.T.O., Vs. F-24, Nandpuri, Hawa Sadak, Ward 2(2), Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Akopk 0236 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 18/01/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 16/04/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Jaipur Dated 05/03/2019 For The A.Y. 2008-09, Wherein Following Grounds Have Been Taken: “1. The Ld. Cit(A) Has Erred On Facts & In Law In Upholding The Validity Of Order Passed By A.O. U/S 147 Of It Act, 1961. 2. The Ld. Cit(A) Has Erred On Facts & In Law In Confirming The Addition Of Rs. 6,29,044/- By Treating The Income From Sale Of Property As Short Term Capital Gain As Against Income From Business & Profession Claimed By The Assessee. 2.1 The Ld. Cit(A) Has Erred On Facts & In Law In Confirming The Above Addition By Applying Provision Of Section 50C Of The Act Without Considering The Fact That Assessee Purchased The Property In Auction From Uco Bank For Rs. 9,02,021/- On 2

For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)

Section 124Section 127Section 147Section 148Section 50C

…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 foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 734/JP/2019 fu/kZkj.k o"kZ@Assessment Year: 2008-09 Satish Kumar Khandelwal, cuke I.T.O., Vs. F-24, Nandpuri, Hawa Sadak, Ward 2(2), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKOPK 0236 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary…