CIT v. Sudhir Jain

41 Taxmann.com 234High Court2014#15814 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 115BBESection 143(3)Section 250Section 68
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Judgments citing CIT v. Sudhir Jain

Monarch Corporation, Surat vs. DCIT, Circle-2(3), Surat

In the result, assessee’s appeal is allowed

ITA 725/SRT/2024[2016-17]Status: DisposedITAT Surat30 May 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.725/Srt/2024 Assessment Year : 2016-17 (Hybrid Hearing) Monarch Corporation Deputy Commissioner Of Income- बनाम/ F.P. 40, T.P. 10, Beside Tax, Circle-2(3), Surat/Assistant Vs. Kalpvrukh Garden, Commissioner Of Income-Tax, Gauravpath Pal, Surat-394230 Circle-2(1)(1), Surat Aayakar Bhawan, Near Majura Gate, Opp. New Civil Hospital, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aazfm 1036 B (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Hiren M. Diwan, Ca राज" की ओर से /Respondent By Shri Mukesh Jain, Sr-Dr सुनवाई की तारीख/Date Of Hearing 20/03/2025 उद्घोषणा की तारीख/Date Of Pronouncement 30/05/2025

Section 115BSection 143(3)Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.725/SRT/2024 Assessment Year : 2016-17 (Hybrid hearing) Monarch Corporation Deputy Commissioner of Income- बनाम/ F.P. 40, T.P. 10, Beside tax, Circle-2(3), Surat/Assistant Vs. Kalpvrukh Garden, Commissioner of Income-tax, Gauravpath Pal, Surat-394230 Circle-2(1)(1), Surat Aayakar Bhawan, Near Majura Gate, Opp. New Civil Hospital, Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAZFM 1036 B (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /App…

M/S Ajay Kumar Sood & Engineers & Contractors, Shimla vs. DCIT, CC-II, Chandigarh

In the result, the appeal of the assessee is allowed

ITA 1612/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh28 Jun 2024AY 2011-12

Bench: The Ld. Assessing Officer & Also Before The Cit(A)-3, Gurgaon Has Not Been Considered Properly.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Anil Kumar Sharma, Sr. DR
Section 132(1)Section 132(4)Section 142(1)Section 271A

…Munish Kumar Goyal 152 ITD 453 (Chd Trib), Neerat Singal Vs. ACIT 161 TTJ (Del Trib), Pramod Kr. Jain Vs. DCIT(2012) 77 DTR (CTK. Trib) 244, Ashok Kr. Sharma Vs. DCIT (2012) 77 DTR (CTK. Trib) 241 and decisions of Hon’ble Courts in case of CIT Vs. Sudhir Jain 41 Taxmann.com 234 (Del HC), Pr. CIT Vs. Shahion Silk Mills Pvt. Ltd. vide ITA No. 823 of 2017 dt. 05/02/2018 (Gujarat), CIT Vs. Mahendra C. Shah reported in 299 ITR 305. 7. In his submissions, the ld DR submitted that the income of Rs. 1.75 crores, being the undisclosed income has been accepted by the partners of the assessee firm, Sh. Sanjay Kumar Sood and…

Sh. Pawan Sahni, Solan vs. DCIT, CC-II, Chandigarh

The appeal of the assessee is allowed

ITA 1373/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh30 Nov 2018AY 2010-11
For Appellant: S/Shri Raj KumarFor Respondent: Smt.Anita Sinha, CIT DR
Section 132(1)Section 271A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH "ीमती "दवा "संह, "या"यक सद"य एवं, एवं "ीमती अ"नपणा" ग"ता , लेखा सद"य BEFORE: SMT.DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM आयकर अपील सं./ ITA No.1372/Chd/2017 "नधा"रण वष" / Assessment Year : 2010-11 Shri Manoj Sahni, The D.C.I.T., बनाम Sahni’s Ashiana, Circular Central Circle-II , Road, Solan (H.P.) Chandigarh. "थायी लेखा सं./PAN NO: AFNPS5722P अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No.1373/Chd/2017 "नधा"रण वष" / Assessment Year : 2010-11 Shri Pawan Sahni, बनाम The D.C.I.T., Sa…

Sh. Narendra Kumar Agarwal, New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the assessees are allowed

ITA 4107/DEL/2014[2009-10]Status: DisposedITAT Delhi09 Oct 2017AY 2009-10

Bench: Sh. N.K.Saini & Sh.K.N.Charynarendra Kumar Agarwal, Vs Dcit, 5, Central Avenue, Central Circle-12, 1St Floor, Maharani Bagh, New Delhi-110055. New Delhi-110065. Pan-Adepa3716G (Appellant) (Respondent) Kishore Kumar Agarwal, Vs Dcit, B-308, New Friends Colony, Central Circle-12, New Delhi-110065. New Delhi-110055. Pan-Afipa5132Q (Appellant) (Respondent) Hemant Kumar Agarwal, Vs Dcit, 70, Nehru Nagar, Agra. Central Circle-12, Pan-Abhpa9867D New Delhi-110055. (Appellant) (Respondent) Appellant By Sh. Pankaj Garg, Adv. Respondent By M/S. Shefali Swroop, Cit Dr Date Of Hearing 14.09.2017 Date Of Pronouncement .09.2017 Order Per K.N.Charyall These Three Appeals Relating To Ay 2009-10 Are Filed Challenging The Orders Dated 19.05.2014 In The Cases Of Three Different Assessees Covered By The Search Operations Carried Out In Rajdarbar Group Of Cases On 31.07.2008. Facts Are

Section 271A

…ty was deleted on the ground that when the assessee filed return of income in terms of the surrender made and was accepted by the AO without raising any queries, penalty u/s 271AAA is not justified. Further, reliance was placed on CIT vs Sudhir Jain [2014] 41 Taxmann.com 234 (Delhi High COurt); Neerat SInghal vs ACIT, Central Circle, New Delhi [2013] 37 Taxmann.com 189 (ITAT, Delhi); Pramod Kumar Jain vs DCIT [2013] 33 Taxmann.com 651 (ITAT, Cuttack); ACIT, Central Circle vs Munish Kumar Goyal [2014] 45 Taxmann.com 563 (ITAT, pg. 3 ITA No.4107- 4109/Del/2015 Chandigarh); and ACIT vs A.N.Annamalaisamy (HU…

DCIT Cen Cir 44, Mumbai vs. Shashikiran Shetty, Mumbai

In the result, the appeals filed by the assessee in ITA N0

ITA 5978/MUM/2013[2009-10]Status: DisposedITAT Mumbai25 May 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 5813/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) Shashikiran Shetty, Dcit, Cen. Cir. 44, बनाम/ 5 Th Floor, Diamond Square, Aayakar Bhavan, V. Cst Road Kalina, M.K. Road, Santacruz (East), Mumbai – 400 020. Mumbai – 400 098. "थायी लेखा सं./Pan : Ameps 5601 B (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Manjunatha Swamy
Section 131Section 132(1)Section 132(4)Section 133ASection 143(3)Section 153ASection 271A

…आयकर अपील"य अ"धकरण “E” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 5813/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) Shashikiran Shetty, DCIT, Cen. Cir. 44, बनाम/ 5 th floor, Diamond Square, Aayakar Bhavan, v. CST Road Kalina, M.K. Road, Santacruz (East), Mumbai – 400 020. Mumbai – 400 098. "थायी लेखा सं./PAN : AMEPS 5601 B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) आयकर अपील सं./I.T.A. No. 5978/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) DCIT, Cen. Cir. 44, बना…

Shashikiran Shetty, Mumbai vs. DCIT Cen Cir 44, Mumbai

In the result, the appeals filed by the assessee in ITA N0

ITA 5813/MUM/2013[2007-08]Status: DisposedITAT Mumbai25 May 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 5813/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) Shashikiran Shetty, Dcit, Cen. Cir. 44, बनाम/ 5 Th Floor, Diamond Square, Aayakar Bhavan, V. Cst Road Kalina, M.K. Road, Santacruz (East), Mumbai – 400 020. Mumbai – 400 098. "थायी लेखा सं./Pan : Ameps 5601 B (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Manjunatha Swamy
Section 131Section 132(1)Section 132(4)Section 133ASection 143(3)Section 153ASection 271A

…आयकर अपील"य अ"धकरण “E” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 5813/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) Shashikiran Shetty, DCIT, Cen. Cir. 44, बनाम/ 5 th floor, Diamond Square, Aayakar Bhavan, v. CST Road Kalina, M.K. Road, Santacruz (East), Mumbai – 400 020. Mumbai – 400 098. "थायी लेखा सं./PAN : AMEPS 5601 B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) आयकर अपील सं./I.T.A. No. 5978/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) DCIT, Cen. Cir. 44, बना…