How many judgments cite CIT v. Shri Ram Singh?

168 judgments on BharatTax cite CIT v. Shri Ram Singh (306 ITR 343), spanning 2012 to 2026.

Which sections of the Income Tax Act does CIT v. Shri Ram Singh come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 143(3), Section 142(1), Section 68, Section 139(1).

CIT v. Shri Ram Singh

306 ITR 343High Court2008#575 most cited

What is CIT v. Shri Ram Singh authority for?

The Assessing Officer cannot assess or reassess any other income under Section 147 if the original grounds for issuing the Section 148 notice are not sustained. Jurisdiction to add other income discovered during reassessment proceedings arises only if the income for which the notice was initially issued is successfully assessed or reassessed.

168

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Shri Ram Singh · 306 ITR 343 · Section 147 · Section 148 · reassessment jurisdiction · original grounds not sustained · income escaping assessment · scope of reassessment · Jet Airways principle · Explanation 3 Section 147

Also reported as

174 Taxmann 438217 CTR 3458 DTR 118

Sections most often in play

Section 148 Section 147 Section 143(3)Section 142(1)Section 68 Section 139(1)Section 144B Section 234B

Issues it is cited on

section 147(1)section 13(1)(c)(ii)section 148(2)section 32(1)(iia)clarificatory amendment section 140 income escaping assessment kelvinator fresh tangible material section 234d reason to believe additional depreciation

Judgments citing CIT v. Shri Ram Singh

CHINTAN HARSHAD KANAKIA,MUMBAI vs. ITO WARD 42(1)(1), MUMBAI

In the result, ground No.3 of appeal is allowed

ITA 2822/MUM/2025[2015-16]Status: DisposedITAT Mumbai01 Jan 2026AY 2015-16

Bench: Shri Pawan Singhsmt Renu Jauhriassessment Year: 2015-16 (Hybrid Hearing) Chintan Harshad Kanakia, Ito Ward 42 (1)(1) Room No. 103, Sacovar Apt., Sagar Complex, 703, Kautilya Bhavan, Vs. Saibaba Nagar, Borivali (W), Bkc, Mumbai -400051 Mumbai Pan – Agnpk6023E

Section 10(38)Section 132Section 143(2)Section 148Section 148ASection 151ASection 234BSection 254(1)Section 271(1)(c)

…nt, it is not open to him to independently assess or re- assess any other income which came to his notice subsequently during the re-assessment proceeding. To support her submission the Ld. AR also relied upon the following decision.  CIT Vs Shri Ram Singh(306 ITR 343 Raj),  Ranbaxy Laboratory Ltd Vs CIT (336 ITR 136 Delhi),  Tata Communication Transformation Services Ltd Vs ACIT (ITA No. 358/ Mum/2022, 8. Secondly, on merit, the Ld. AR of the assessee submitted assessee purchased 30,000 share of Parag Shilpa Investments Ltd. for a consideration of Rs. 12.00 lakhs by making payment through account payee ch…

SRI KRISHA TRADERS,SIVAGANGAI vs. DCIT, NON CORPORATE CIRCLE-1,, MADURAI

In the result, the appeal of the assessee is allowed

ITA 2223/CHNY/2025[2017-18]Status: DisposedITAT Chennai12 Dec 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2223/Chny/2025 िनधा%रण वष% /Assessment Year: 2017-18

For Appellant: Mr. N. Vijay Kumar, C.A *+For Respondent: Ms. Babitha, JCIT

Section 139(1)Section 147Section 148Section 250Section 40A(3)

…an Khanna, [2002] 122 Taxman 1/255 ITR 220 (Punjab & Haryana) would, therefore, no longer hold the field. However, in so far as the second line of authority is concerned, which is reflected in the judgment of the Rajasthan High Court in Shri Ram Singh, [2008] 306 ITR 343 (Rajasthan), Explanation 3 as inserted by Parliament would not take away the basis of that decision. The view which was taken by the Rajasthan High Court was also taken in another judgment of the Punjab and Haryana High Court in CIT v. Atlas Cycle Industries, [1989] 46 Taxman 315/180 ITR 319 (Punjab & Haryana). The decision in Atlas Cycle Industr…

AMIT KUMAR,JAIPUR vs. ITO WARD 4(2),JAIPUR, JAIPUR

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

ITA 1087/JPR/2025[2018-19]Status: DisposedITAT Jaipur10 Nov 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. C. L. Yadav, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 144Section 144BSection 147Section 148ASection 2

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, vk;dj vihy la-@ITA No. 1087/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Amit Kumar Income Tax Officer, Vs. Plot No. 6, Om Nagar, Ward 4(2), Jaipur Jhotwara, Niwaru Bus Stand, Niwaru, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BFMPK4893M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. C. L. Yadav, CA jktLo dh v…

SATISH VISHNU THOMBARE, INCOME TAX OFFICER, WARD-1, AHMEDNAGAR, AHMEDNAGAR vs. VARSHA PRAFULLA ZENDE, AHMEDNAGAR

In the result, the appeal of the Revenue is dismissed

ITA 1656/PUN/2024[2010-11]Status: DisposedITAT Pune29 Oct 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1656/Pun/2024 धििाारण वर्ा / Assessment Year : 2010-11 Satish Vishnu Thombare, Varsha Prafulla Zende, Income Tax Officer, Prop Of Bleach Chem Enterprises, Ward-1, Ahmednagar Vs. Industrial Estate, Shrirampur, Maharashtra-413709 Pan : Aabpz2541C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Miss Shivani Shah (Virtual) Department By : Shri Akhilesh Srivastva Date Of Hearing : 06-08-2025 Date Of 29-10-2025 Pronouncement : आदेश / Order

For Appellant: Miss Shivani Shah (Virtual)For Respondent: Shri Akhilesh Srivastva

Section 132(1)Section 147Section 148Section 151Section 68

…income in respect of any other issue though the reasons for such issue had not been included in the reasons recorded under section 148(2). 14. The second line of precedent is reflected in a judgment of the Rajasthan High Court in CIT v. Shri Ram Singh (2008) 306 ITR 343. The Rajasthan High Court construed the words used by Parliament in section 147 particularly the words that the Assessing Officer 'may assess or reassess such income and also any other income chargeable to tax which has escaped assessment and 21 ITA No.1656/PUN/2024, AY 2010-11 which comes to his notice subsequently in the course of the proceedi…

RAM KHILARI MEENA,DAUSA vs. ITO, DAUSA, DAUSA

In the result, the appeal of the assessee is allowed

ITA 1292/JPR/2025[2019-20]Status: DisposedITAT Jaipur28 Oct 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Mukesh Khandelwal, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 139Section 147Section 148Section 148ASection 44A

…ich reassessment notice had been given and no adverse inference had been drawn and hence the ld. AO was not legally correct to disturb any other heads of income. The appellant had relied on following case laws in this regard :- 1. CIT vs Shri Ram Singh [2008] 306 ITR 343 (Raj.) – Relevant Para no. 29 and 32 at page no. 8 of compilation. 2. Soyala Gram Sewa Sahakari Samiti Ltd. Tonk (Rajasthan) v/s ITO, Tonk (Jaipur ITAT) (ITA No. 1116/JP/2024 vide order dated 08.01.2025) 3. CIT vs. Jet Airways (I) Ltd. (2011) 331 ITR 236 (Bom)(HC) – Relevant para no. 16 and 17 at page no. 17 of compilation. 4. Ranbaxy Laboratorie…

PITTI HOLDINGS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 450/HYD/2025[2018-19]Status: DisposedITAT Hyderabad08 Oct 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.450/Hyd/2025 (िनधा"रण वष"/Assessment Year:2018-19) M/S. Pitti Holdings Pvt. Asst. Commissioner Of Vs. Ltd., Hyderabad. Income Tax, Central Circle Pan: Aagcp3824Q 1(1), Hyderabad. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri A. Srinivas, C.A. राज" व "ारा/Revenue By: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 09/09/2025 घोषणा की तारीख/Pronouncement: 08/10/2025

For Appellant: Shri A. Srinivas, C.AFor Respondent: Dr. Sachin Kumar, DR

Section 148Section 148A

…spect of any other issue though the reasons for such issue had not been included in the reasons recorded u/s 148(2). 14. The second line of precedent is reflected in a judgment of the Rajasthan High Court in Commissioner of Income Tax v. Shri Ram Singh (2008) 306 ITR 343 (Raj). The Rajasthan High Court construed the words used by Parliament in Section 147 particularly the words that the Assessing Officer ''may assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings'' u/s 147. The Rajasthan H…

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

ITA 962/JPR/2024[2015-2016]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-2016

For Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 11Section 11(2)Section 143(3)Section 147Section 40

…आयकर अपीलीय अधिकरण, जयपुर न्यायापीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा0 एस. सी. सीतांलक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 961 to 963/JPR/2024 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 Whole Sale Cloth Merchant Association, Bajaj Khana, Kota. Vs. Deputy Commissioner of Income, Central Circle, Kota. स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.: AAATW0127C आवेदक / Appellant प्रतयर्थी / Respondent निर्धारिती की ओर से / Assessee by : श…

MO. SHARIPH KURESHI,SIKAR vs. ITO WARD-4 SIKAR, SIKAR

In the result, the appeal of the assessee is allowed

ITA 366/JPR/2025[2013-14]Status: DisposedITAT Jaipur18 Sept 2025AY 2013-14

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

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT

Section 144Section 147Section 148Section 234ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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. 366/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14 Mo. Shariph Kureshi cuke The ITO, S/o Phajaludin, Prop. Hindustan Vs. Ward-4, Sikar. Tyre Retrading Center Losal, Sikar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: EBQPS2798L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shrawan Kumar Gupta,…

M/S LORGAN LIFESTYLE LTD.,PUNE vs. ITO, WARD14(4), PUNE, PUNE

In the result, appeal of the assessee is allowed as per terms indicated above

ITA 215/PUN/2025[2015-16]Status: DisposedITAT Pune03 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Ms.Astha Chandra

For Appellant: Shri B S RajpurohitFor Respondent: Shri Amol Khairnar

Section 143(3)Section 250

M/S. BIOBUILD DEVELOPERS ,MUMBAI vs. INCOME TAX OFFICER WARD 24(1)(3), MUMBAI

ITA 4011/MUM/2025[2013-14]Status: DisposedITAT Mumbai25 Aug 2025AY 2013-14

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Sameer DalalFor Respondent: Shri Pravin Salunkhe

Section 143(3)Section 147Section 148Section 250

…ess or reassess any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of proceedings. Learned counsel relied upon the case of Jet Airways (1) Ltd. (supra) and also CIT v. Shri Ram Singh [2008] 306 ITR 343 (Raj.) and CIT v. Dr. Devender Gupta [2008] 174 Taxman 438 (Raj.). Reliance was also placed in the case of CI. International Hotels Ltd. v. 170 being IT Appeal No. 2736/Del/2006 dated 24-10- 2008. 13. Similar contention was raised before the Division Bench of Bombay High Court in the case of Jet Airways (I) Ltd. (supra). The Court referred to the…

DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR vs. BHARAT SPUN PIPE AND CONSTRUCTION COMPANY, JAIPUR

In the result the appeal of the revenue in ITA no

ITA 360/JPR/2025[2017-18]Status: DisposedITAT Jaipur06 Aug 2025AY 2017-18

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Ms. Alka Gautam, (CIT) (V.C.)

Section 144BSection 147Section 148Section 153C

…hatsoever that came into his domain suggestive of\nescapement of income, impugned notice under section 148A(b) and passing order\nunder section 148A(d) were liable to be voided - Held, yes [Paras F(a), F(b) and\nI(ii)] [In favour of assessee]\n\n2.\nRam Singh 306 ITR 343 (Rajasthan)\nReassessment Income escaping assessment - Income believed to have\nescaped investment explained by assessee - Tribunal rightly holding\nreassessment proceedings initiated on non-existing facts and invalid – Income Tax\nAct, 1961, ss.147, 148.\n\nThus, in the name of exercising the power under section 147, Id.AO cannot\ninstitute a ro…

SHIVAM READYMIX PRIVATE LIMITED,JAIPUR vs. ACIT, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 166/JPR/2025[2012-13]Status: DisposedITAT Jaipur06 Aug 2025AY 2012-13

For Appellant: Shri Tarun Mittal, CA &For Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR

Section 143(3)Section 147Section 148Section 40A(3)Section 69C

…the Delhi High Court in the case of Ranbaxy\nLaboratories Limited Vs Commissioner Of Income Tax, reported in 2011-TIOL-\n356-HC-DEL [336 ITR 136]holding that there must be some nexus between\n'reasons to believe' recorded and the assessment framed.\nRam Singh 306 ITR 343 (Rajasthan)\nReassessment – Income escaping assessment – Income believed to have\nescaped investment explained by assessee – Tribunal rightly holding\nreassessment proceedings initiated on non-existing facts and invalid – Income\nTax Act, 1961, ss.147, 148.\nHon'ble Court in this case has inter alia held that:\n29. To clarify it further, or to pu…

MAHESH KUMAR,DELHI vs. ITO,WARD-68(6), DELHI

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

ITA 2650/DEL/2024[2012-13]Status: DisposedITAT Delhi06 Aug 2025AY 2012-13

Bench: Justice (Retd.) C.V. Bhadang(), Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Mahesh Kumar, Vs Ito, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. Pan-Aoopk6335A Appellant Respondent Appellant By Shri Neeraj Mangla, Ca Respondent By Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 06.08.2025

Section 10(38)Section 143(3)Section 147Section 148Section 68

…tice was issued were not found to exist, and the moment such is the position, the Income-tax Officer does not get the jurisdiction to make a reassessment." 9. Support was also drawn from the decision of the Rajasthan High Court in CIT v. Shri Ram Singh (2008) 306 ITR 343 (Raj) wherein judgment of this court in Atlas Cycle Industries' case (1989) 180 ITR 319 (P&H) was followed." ……………………………… 12. A plain reading of Explanation 3 to section 147 clearly depicts that the Assessing Officer has power to make additions even on the ground on which reassessment notice might not have been issued in case during the reassessm…

SHRI SALASAR BALAJI DEVELOPERS PVT LTD ,JAIPUR vs. INCOME TAX OFFICER WARD 2(2) JAIPUR , JAIPUR

In the result, relevant grounds mentioned above are also allowed in toto

ITA 1188/JPR/2024[2016-2017]Status: DisposedITAT Jaipur24 Jul 2025AY 2016-2017

Bench: Shri Gagan Goyal & Shri Narinder Kumarshri Salasar Balaji Developers Private Limited, A-13-14, Shyam Nagar, Benar Road, Nadi Ka Phatak, Jhotwara, Jaipur 302012 Pan No. Aaics 7960C ...... Appellant Vs.

For Appellant: Mr. P. C. Parwal, C.A., Ld. ARFor Respondent: Mr. Manoj Kumar, JCIT, Ld. DR

Section 132Section 148Section 250Section 68Section 69C

…lowing decisions of various courts including Hon’ble Supreme Court and Jurisdictional High Court - PCIT vs. Lark Chemicals (P) Ltd. (2018) 259 Taxman 365 (SC) Anand Cine Services (P) Ltd. vs. ACIT & Ors. (2024) 243 DTR 485 (Mad.) CIT vs. Sh. Ram Singh (2008) 306 ITR 343 (Raj) CIT vs. Jet Airways (I) Ltd. (2011) 331 ITR 236 (Bom.) In the present case no addition is made w.r.t. M/s. Babylon Trading & Investment Pvt. Ltd. and M/s. Alves Securities Pvt. Ltd. whose name are mentioned in the reasons and therefore addition made w.r.t. 38 other companies is not sustainable. (b) We further note that the reasons state t…

HARSH COMTRADE PVT LTD,SURAT vs. INCOME TAX OFFICER, WARD 5(4), KOLKATA

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

ITA 225/KOL/2024[2012-13]Status: DisposedITAT Kolkata01 Jul 2025AY 2012-13

Bench: Shri George Mathanआयकर अपील सं/Ita No.225/Kol/2024 (नििाारण वर्ा / Assessment Year :2012-2013) Harsh Comtrade Private Limited, Vs Ito, Ward-5(4), Kolkata 1/A, Stuti Apartment, Near Ashok Panhouse, City Light, Surat, Gujarat Pan No. :Aabcg 8847 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Mehul Shah, Ar नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Shri S.B. Chakraborthy, Addl. Cit-Sr.Dr सुनवाई की तारीख / Date Of Hearing : 01/07/2025 घोषणा की तारीख/Date Of Pronouncement : 01/07/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 28.12.2023, Passed In Din & Order No.Itba/Nfac/S/250/2023-24/1059161646(1) For The Assessment Year 2012-2013. 2. Shri Mehul Shah, Ld. Ar Appeared On Behalf Of The Assessee & Shri S.B.Chakraborthy, Ld.Sr. Dr Appeared On Behalf Of The Revenue. 3. At The Time Of Hearing, Ld. Ar Submitted That He Has Filed Written Submissions Before The Tribunal Which Has Been Placed In The Paper Book At Pages 90 To 104 Which Reads As Follows :- Before Income Tax Appellate Tribunal, Kolkata - 'Smc' Bench In The Case Of Harsh Comtrade Pvt. Ltd Sub: Written Submission For A.Y. 2012-13 Ref: Assessee'S Appeal No. 225/Kol/2024 Date Of Hearing: 21.08.2024 May It Please To Your Honour 1. In This Case, The Case Is Re-Opened On The Basis Of Reasons For Reopening Recorded On 23.03.2018. The Same Is Reproduced

For Respondent: Shri S.B. Chakraborthy, Addl. CIT-Sr.DR

Section 148

…nce he found that the two grounds mentioned in the notice under section 148 were incorrect or nonexistent. The decisions of the Punjab and Haryana High Court in Atlas Cycle Industries [1989] 180 ITR 319 and of the Rajasthan High Court in Shri Ram Singh [2008] 306 ITR 343 would not be affected by the amendment brought in by the insertion of Explanation 3 to section 147. Explanation 3 lifts the embargo, which was inserted by judicial interpretation, on the making of an assessment of reassessment on grounds other than those on the basis of which a 10 notice was issued under section 148. Setting out the reasons, for…

RAMA SHANKER PAREEK,JAIPUR vs. INCOME TAX OFFICER, WARD NO. 7(2), JAIPUR

In the result, appeal of the assessee is allowed

ITA 253/JPR/2025[2010-11]Status: DisposedITAT Jaipur24 Jun 2025AY 2010-11

For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT

Section 142(1)Section 147Section 148Section 234ASection 250Section 69CSection 80C

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 253/JPR/2025\nनिर्धारण वर्ष / Assessment Years : 2010-11\nRama Shanker Pareek,\nWard No. 9, Hospital Road,\nChaksu, Jaipur.\nबनाम\nIncome Tax Officer,\nVs.\nWard No. 7(2)\nJaipur.\nस्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: ABZPP7158C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Asses…

DINESSH KUMAR SHARMA,JAIPUR vs. ITO, WARD4(2), JAIPUR

In the result, appeal of the assessee is allowed

ITA 1393/JPR/2024[2013-14]Status: DisposedITAT Jaipur24 Jun 2025AY 2013-14

For Appellant: Shri Shivangi Chopra, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

Section 139(1)Section 143(2)Section 144Section 147Section 148Section 250Section 69A

…uld be necessary, the legality of which would be tested in the event of a\nchallenge by the assessee.\"\n\n4.11 It would be important to advert to decision of jurisdictional Rajasthan High Court in case of\nCommissioner of Income-tax vs. Shri Ram Singh [2008] 306 ITR 343 (Rajasthan)/[2008] 217\nCTR 345 (Rajasthan) [20-05-2008), which was further followed in case of Commissioner of\nIncome Tax, Ajmer v. Mahendra Singh Asoliya (107 taxmann.com 80). SLP filed against the\nsaid order of High Court was dismissed in Principal Commissioner of Income-tax Mahendra\nSingh Asoliya [2019] 107 taxmann.com 81 (SC)/[2019] 264 T…

INCOME TAX OFFICER, WARD 3(1), DELHI, DELHI vs. ARTISTIC FINANCE PRIVATE LIMITED, DELHI

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

ITA 2650/DEL/2023[2014-15]Status: DisposedITAT Delhi08 May 2025AY 2014-15

Section 10(38)Section 143(3)Section 147Section 148Section 68

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

ITA 41/JPR/2025[2014-15]Status: DisposedITAT Jaipur05 May 2025AY 2014-15

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 10Section 144Section 147Section 151Section 234

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,\"SMC” JAIPUR\nश्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष\nBEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM\nआयकर अपील सं. / ITA Nos.39 & 41/JP/2025\nनिर्धारण वर्ष / Assessment Year : 2013-14 & 2014-15\nInstitute\nManagement\nबनाम\nITO,\nCommittee\nITI Jhalawar,\nVs.\nWard\nJhalawar, RICO Road, Kota\nJhalawar\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AACF17228L\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assesse…

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

ITA 39/JPR/2025[2013-14]Status: DisposedITAT Jaipur05 May 2025AY 2013-14

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 10Section 144Section 147Section 151Section 234

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,\"SMC\" JAIPUR\nश्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष\nBEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM\nआयकर अपील सं. / ITA Nos.39 & 41/JP/2025\nनिर्धारण वर्ष / Assessment Year : 2013-14 & 2014-15\nInstitute\nManagement\nबनाम\nITO,\nWard\nCommittee\nITI Jhalawar,\nVs.\nJhalawar, RICO Road, Kota\nJhalawar\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AACF17228L\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assess…

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