CIT v. Shri Ramdas Motor Transport Ltd.

230 Taxmann 187Reported decision2015#10634 most cited
10

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 115BBESection 131Section 132(4)Section 69ASection 132Section 132(4A)Section 133ASection 143(3)

Issues it is cited on

retraction of statementstatement under section 132(4)section 158bbmliblock periodon-moneysection 132(4a)short term capital gainsection 158bloose paperssection 158principal commissioner of income-tax

Judgments citing CIT v. Shri Ramdas Motor Transport Ltd.

MAHENDRA SINGH RATNAWAT,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 223/JPR/2024[2018-19]Status: DisposedITAT Jaipur15 Sept 2025AY 2018-19
For Appellant: Shri S.R. Sharma, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 115BSection 132Section 133ASection 143(2)Section 250Section 37Section 44ASection 69A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM\n\nआयकर अपील सं./ITA No. 223/JPR/2024\nनिर्धारण वर्ष / Assessment Year : 2018-19\n\nSh. Mahendra Singh Ratnawat\n53 Golimar Garden,\nSahkar Marg, Bais Godam,\nJaipur.\nबनाम Dy. Commissioner of Income\nVs. Tax,\nCentral Circle-2,\nJaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AFBPR0768Q\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n\nनिर्धारिती की ओरसे…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 120/JPR/2024[2018-19]Status: DisposedITAT Jaipur11 Mar 2025AY 2018-19
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\nShri Jaipal Singh,\n35, Chitragupt Nagar, 1st Imli\nWala Phatak, Jaipur\nबनाम\nDCIT,\nCentral Circle- 2,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / A…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 119/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Mar 2025AY 2017-18
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\nShri Jaipal Singh,\n35, Chitragupt Nagar, 1st Imli\nWala Phatak, Jaipur\nबनाम\nDCIT,\nCentral Circle- 2,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / A…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 118/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Mar 2025AY 2016-17
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\n\n| बनाम | DCIT,\nShri Jaipal Singh, | |\tCentral Circle- 2,\n35, Chitragupt Nagar, 1st Imli | Jaipur\nWala Phatak, Jaipur\n\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant | प्रत्यर्थी / Respondent\n\nनिर्धारि…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 116/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\n\nShri Jaipal Singh,\n35, Chitragupt Nagar, 1st Imli\nWala Phatak, Jaipur\n\nबनाम\n\nDCIT,\nCentral Circle- 2,\nJaipur\n\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant\n\nप्रत्यर्थी / Respondent\n\nनिर्धारिती…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 115/JPR/2024[2013-14]Status: DisposedITAT Jaipur11 Mar 2025AY 2013-14
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\nShri Jaipal Singh,\n35, Chitragupt Nagar, 1st Imli\nWala Phatak, Jaipur\nबनाम\nDCIT,\nCentral Circle- 2,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / A…

KIRAN FINE JEWELLERS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1232/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Feb 2025AY 2018-19
For Appellant: Shri S.R. Sharma, CA and Shri R.K. Bhatra, CAFor Respondent: Shri P.P. Meena, CIT-DR (Thru” V.H.)
Section 115BSection 132(4)Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh 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. 1232/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s. Kiran Fine Jewellers Pvt. Ltd. cuke The DCIT Vs. F-19, Gautam Marg, Vaishali Nagar Central Circle-2 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK 7512 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.R. Sharma, CA and Shri R.K.…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MYSURU vs. KUDLUR RAMASWAMY SATHYANARAYANA, MYSURU

In the result, the appeal by the Revenue is partly allowed for

ITA 1130/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 Nov 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey**

Section 132Section 139(1)Section 153A

…# **IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH : BANGALORE** ## **BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER** | ITA No.1130/Bang/2024 | | | | | |-----------------------|---|---------|--|--| | Assessment Year | : | 2014-15 | | | | ACIT, | Vs. | Kudlur Ramaswamy Sathyanarayana, | | |-----------------|-----|--------------------------------------|--| | Central Circle, | | 30, Muda Complex, Opp Sub | | | Mysuru. | | Registrar Office, Ramakrishna Nagar, | | | | | Mysuru, Karnataka – 5…

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

Appeal is dismissed

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 626/JP/2023 निर्धारण वर्ष / Assessment Years : 2016-17 M/s Rajesh Products Industrial Area, Tonk स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAHFR 5416 L अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by : Shri Mahesh Jain, CA (Th. V.C) राजस्व की ओर से / Revenue by : Shri Bhanwar Singh Ratnu, (CIT-DR) सुनवाई की तारीख / Date of Hear…

SHYAM SUNDER JINDAL,NEW DELHI vs. ACIT, NEW DELHI

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

ITA 5448/DEL/2016[2006-07]Status: DisposedITAT Delhi10 Apr 2017AY 2006-07

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 5448/Del/2016 : Asstt. Year : 2006-07 Shyam Sunder Jindal, Vs Asstt. Commissioner Of Income 12A, Green Avenue, Sector-D, Tax, Central Circle-30, Pocket-3, Vasant Kunj, New Delhi New Delhi-110070 (Appellant) (Respondent) Pan No. Aagpj0184N Assessee By : Sh. Ajay Vohra, Sr. Adv. & Sh. Rohit Garg, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 16.02.2017 Date Of Pronouncement : 10.04.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 24.08.2016 Of Ld. Cit(A)-30, New Delhi

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 143(3)Section 153ASection 153B(1)(viii)Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA No. 5448/Del/2016 : Asstt. Year : 2006-07 Shyam Sunder Jindal, Vs Asstt. Commissioner of Income 12A, Green Avenue, Sector-D, Tax, Central Circle-30, Pocket-3, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANT) (RESPONDENT) PAN No. AAGPJ0184N Assessee by : Sh. Ajay Vohra, Sr. Adv. & Sh. Rohit Garg, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing : 16.02.2017 Date of Pronouncement : 10.04.2017 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 24.08…