CIT v. Sh. Sindhuja Foods Pvt. Ltd.

16 DTR 278High Court2008#22865 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 145(3)Section 115BBE Section 133A Section 143(2)Section 143(3)Section 14A Section 234B Section 36(1)(iii)

Judgments citing CIT v. Sh. Sindhuja Foods Pvt. Ltd.

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. Naresh Kumar Gupta, Sriganganagar

In the results the appeal of the revenue stands dismissed and the

ITA 458/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Nov 2024AY 2014-15

Bench: Him The Order Passed Under Section 143(3) Of The Income Tax Act, [ For Short “Act” ] By The Acit, Circle, Sri Ganganagar [

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Ms. Alka Gautam (CIT) (V.H.)

Section 143(3)Section 14ASection 36(1)(iii)

…• CIT Vs. Gotan Lime Khaniz Udyog 256 ITR 243(Raj) • Malani Ramjivan JagannathVs. ACIT 207 CTR (Raj.)19 • Kansara Bearings P. Ltd Vs. ACIT 270 ITR 235 (Raj) • CIT Vs. Inani Marbles Pvt Ltd. 316 ITR 125 (Raj.) (HC) • CIT Vs. Sh. Sindhuja Foods Pvt. Ltd. (2008) 16 DTR 278 dt. 24.10.2008(Raj.) (HC) • CIT Vs. Vaibhav Gems Ltd. (2014) 112 DTR 84 dt. 21.08.2014 (Raj) • DCIT Vs. M/s Gems Paradise ITA No.747/JP/12 order dt. 26.12.2017 Considering the facts and circumstances of the case, there is merit in the above alternate arguments of the appellant however in view of the findings in the preparagraphs no further adjudic…

Laxmikant Tak, Panchsheel Ajmer vs. DCIT Circle -2 Ajmer, Jaipur Road Ajmer

In the result, appeal of the assessee is partly allowed

ITA 110/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Mar 2024AY 2017-18

For Appellant: Sh. C. M. AgarwalFor Respondent: Smt. Monisha Chaudhary (Addl.CIT)

Section 142(1)Section 143(2)Section 143(3)Section 145(3)

…Wherein it has been held that preceding year’s results constitute a good basis for working out the gross profit Kansara Bearings Pvt. Ltd. Vs ACIT 270 ITR 235 (Raj HC) lump sum trading addition has been confirmed by the ITAT. Shri Sindhuja Foods Pvt. Ltd. 16 DTR 278 (Raj) has held that where the assessee’s books of account are rejected as it has shown bogus purchases but gross sale figure is not disturbed and the CIT (A) and Tribunal applied G.P. rate of last year for making the best judgment assessment. It cannot be said that relevant material evidence has not been considered by the ITAT or any irrelevant co…

ACIT, Central Circle-3, Jaipur vs. M/S. Lakhi Gems, Jaipur

In the result, ground of appeal taken by the Revenue as well as that of the assessee is hereby dismissed

ITA 1306/JPR/2019[2009-10]Status: DisposedITAT Jaipur22 Jun 2021AY 2009-10

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. B. K. Gupta (CIT) fu/kZkfjrh dh vksj ls@

Section 143(3)Section 145(3)Section 147

…s:- • CIT vs. Allied Gems Corporation (ITA No.794/JP/11 order dt.15.12.2017) • DCIT Vs. M/s Gems Paradise (ITA No.747/JP/12 order dt. 26.12.2017) • CIT Vs. Vaibhav Gems Ltd. (2014) 112 DTR 84 dt. 21.08.2014 (Raj) • CIT Vs. Sh. Sindhuja Foods Pvt. Ltd. (2008) 16 DTR 278 dt.24.10.2008 (Raj.) (HC) • CIT Vs. Inani Marbles Pvt Ltd. 316 ITR 125 (Raj.) (HC) • Kansara Bearings P. Ltd Vs. ACIT 270 ITR 235 (Raj) • Malani Ramjivan Jagannath Vs. ACIT 207 CTR (Raj.)19: It was held that:- • CIT Vs. Gotan Lime Khaniz Udyog 256 ITR 243(Raj) 6 ITA No. 1306/JP/2019 & CO No. 04/JP/2020 ACIT, Jaipur Vs. M/s Lakhi Gems, Jaipur In…