Commissioner of Income-tax, Patiala v. Dulla Ram, Labour Contractor, Kotkapura

223 Taxmann 24High Court2014#7920 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 144Section 145(3)Section 68Section 153ASection 153DSection 250Section 269SSSection 271(1)(c)

Issues it is cited on

section 155bbesection 2(9)section 66onus of proofsection 155section 269sssurvey under section 133asection 271dsection 269section 44adsection 132(4a)addition under section 68

Judgments citing Commissioner of Income-tax, Patiala v. Dulla Ram, Labour Contractor, Kotkapura

RAJ KUMAR & CO,NAWANSHAHR vs. INCOME TAX OFFICER, NAWANSHAHR

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

ITA 641/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Oct 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, Adv
Section 115Section 115BSection 144Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 641/Asr/2024 Assessment Year: 2017-18 Raj Kumar & Co., Vs. Income Tax Officer, Near Bus Stand, Vill. & P.O., Nawanshahr Mukandpur, Nawanshahr Punjab-144001 [PAN: AAUFR 1863Q] (Respondent) (Appellant) Appellant by : Sh. Ashray Sarna, Adv. : Respondent by Sh. Charan Dass, Sr. D.R. Date of Hearing : 10.09.2025 Date of Pronouncement : 16.10.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the orde…

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 673/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Oct 2025AY 2016-17

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…bika Enterprises in 79-85 ITA No.31/De1/2020 vide order dated 21.07.2023 87-109 6. Delhi ITAT in Deepak Mittal Vs ACIT, Circle-60(1) Delhi in ITA No. 4709/Del/2017 vide order dated 23.03.2018 7. Punjab and Haryana High Court in CIT Vs Dulia Ram 110-113 (2024) 223 Taxmann 24 8. CIT Vs GK Contractor (2009) 19 DTR 305 (Raj HC) 114-116 India Rice Mills Vs (1996) 218 ITR 508 (Allah. HC) 117-119 9. 120-143 28. Delhi ITAT in ITO Vs Zexus Air Services P Ltd in ITA No. 2608/De1/2018 vide order dated 23.04.2021 144-149 29. Malpani House of Stones Vs CIT (2017) 395 ITR 385 . (Raj HC) • 12. CIT Vs Metachem Industries (2000)…

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 672/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…bika Enterprises in 79-85 ITA No.31/De1/2020 vide order dated 21.07.2023 87-109 6. Delhi ITAT in Deepak Mittal Vs ACIT, Circle-60(1) Delhi in ITA No. 4709/Del/2017 vide order dated 23.03.2018 7. Punjab and Haryana High Court in CIT Vs Dulia Ram 110-113 (2024) 223 Taxmann 24 8. CIT Vs GK Contractor (2009) 19 DTR 305 (Raj HC) 114-116 India Rice Mills Vs (1996) 218 ITR 508 (Allah. HC) 117-119 9. 120-143 28. Delhi ITAT in ITO Vs Zexus Air Services P Ltd in ITA No. 2608/De1/2018 vide order dated 23.04.2021 144-149 29. Malpani House of Stones Vs CIT (2017) 395 ITR 385 . (Raj HC) • 12. CIT Vs Metachem Industries (2000)…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 61/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Oct 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…bika Enterprises in 79-85 ITA No.31/De1/2020 vide order dated 21.07.2023 87-109 6. Delhi ITAT in Deepak Mittal Vs ACIT, Circle-60(1) Delhi in ITA No. 4709/Del/2017 vide order dated 23.03.2018 7. Punjab and Haryana High Court in CIT Vs Dulia Ram 110-113 (2024) 223 Taxmann 24 8. CIT Vs GK Contractor (2009) 19 DTR 305 (Raj HC) 114-116 India Rice Mills Vs (1996) 218 ITR 508 (Allah. HC) 117-119 9. 120-143 28. Delhi ITAT in ITO Vs Zexus Air Services P Ltd in ITA No. 2608/De1/2018 vide order dated 23.04.2021 144-149 29. Malpani House of Stones Vs CIT (2017) 395 ITR 385 . (Raj HC) • 12. CIT Vs Metachem Industries (2000)…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 59/JPR/2025[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…bika Enterprises in 79-85 ITA No.31/De1/2020 vide order dated 21.07.2023 87-109 6. Delhi ITAT in Deepak Mittal Vs ACIT, Circle-60(1) Delhi in ITA No. 4709/Del/2017 vide order dated 23.03.2018 7. Punjab and Haryana High Court in CIT Vs Dulia Ram 110-113 (2024) 223 Taxmann 24 8. CIT Vs GK Contractor (2009) 19 DTR 305 (Raj HC) 114-116 India Rice Mills Vs (1996) 218 ITR 508 (Allah. HC) 117-119 9. 120-143 28. Delhi ITAT in ITO Vs Zexus Air Services P Ltd in ITA No. 2608/De1/2018 vide order dated 23.04.2021 144-149 29. Malpani House of Stones Vs CIT (2017) 395 ITR 385 . (Raj HC) • 12. CIT Vs Metachem Industries (2000)…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 57/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…bika Enterprises in 79-85 ITA No.31/De1/2020 vide order dated 21.07.2023 87-109 6. Delhi ITAT in Deepak Mittal Vs ACIT, Circle-60(1) Delhi in ITA No. 4709/Del/2017 vide order dated 23.03.2018 7. Punjab and Haryana High Court in CIT Vs Dulia Ram 110-113 (2024) 223 Taxmann 24 8. CIT Vs GK Contractor (2009) 19 DTR 305 (Raj HC) 114-116 India Rice Mills Vs (1996) 218 ITR 508 (Allah. HC) 117-119 9. 120-143 28. Delhi ITAT in ITO Vs Zexus Air Services P Ltd in ITA No. 2608/De1/2018 vide order dated 23.04.2021 144-149 29. Malpani House of Stones Vs CIT (2017) 395 ITR 385 . (Raj HC) • 12. CIT Vs Metachem Industries (2000)…

SHRI AMBICA GARMENTS,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR

ITA 56/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Oct 2025AY 2014-15
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायाधिकरण, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीथाललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos. 56 to 61/JP/2025 निर्धारण वर्ष /Assessment Years : 2014-15 to 2019-20 Shri Ambika Garments 01, Behind Janta Sweets Home, Nai Sarak, Jodhpur बनामे Vs. ACIT, Central Circle-02, Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.: AATFS6984Q अपीलार्थी/Appellant प्रत्यर्थी /Respondent आयकर अपील सं./ITA Nos. 671 to 676/JP/2025 निर्धारण वर्ष…

ABHISHEK KHANDELWAL,AJMER vs. ITO WD-2(2), AJMER

ITA 582/JPR/2024[2017-18]Status: DisposedITAT Jaipur02 Sept 2024AY 2017-18
For Respondent: Sh. Sunil Porwal, CA (Th. V.C.)
Section 143(3)Section 145(3)Section 69A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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. 582/JP/2024 निर्धारण वर्ष / Assessment Years : 2017-18 Abhishek Khandelwal Prop. M/s Laxmi Jewellers Vs. Opposite GPO, P. R. Marg Ajmer, Ajmer बनाम ITO, Ward-2(2), Ajmer स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: CQKPK 4689 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: राजस्व की ओर से / Revenue by :…

SHRI. TARSEM GOYAL,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

ITA 157/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.149/CHD/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner of Income बनाम M/s R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./PAN NO: AIBPG7289A अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 150/CHD/2021 "नधा"रणवष" / Assessment Year : 2016-17 M/s Pardeep Ispat (P) Ltd., Pr. Commissioner of Incom…

SH. PARSHOTAM GOYAL,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

ITA 154/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.149/CHD/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner of Income बनाम M/s R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./PAN NO: AIBPG7289A अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 150/CHD/2021 "नधा"रणवष" / Assessment Year : 2016-17 M/s Pardeep Ispat (P) Ltd., Pr. Commissioner of Incom…

PRIYANKA,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

ITA 152/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.149/CHD/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner of Income बनाम M/s R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./PAN NO: AIBPG7289A अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 150/CHD/2021 "नधा"रणवष" / Assessment Year : 2016-17 M/s Pardeep Ispat (P) Ltd., Pr. Commissioner of Incom…

PRIYA GOYAL,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

ITA 151/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.149/CHD/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner of Income बनाम M/s R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./PAN NO: AIBPG7289A अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 150/CHD/2021 "नधा"रणवष" / Assessment Year : 2016-17 M/s Pardeep Ispat (P) Ltd., Pr. Commissioner of Incom…

M/S PARDEEP ISPAT(P) LTD.,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

ITA 150/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.149/CHD/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner of Income बनाम M/s R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./PAN NO: AIBPG7289A अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 150/CHD/2021 "नधा"रणवष" / Assessment Year : 2016-17 M/s Pardeep Ispat (P) Ltd., Pr. Commissioner of Incom…

SHRI RAJEEV GOYAL,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

ITA 149/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh19 Jan 2022AY 2016-17

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.149/CHD/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner of Income बनाम M/s R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./PAN NO: AIBPG7289A अपीलाथ"/Appellant ""यथ"/Respondent आयकरअपीलसं./ITA No. 150/CHD/2021 "नधा"रणवष" / Assessment Year : 2016-17 M/s Pardeep Ispat (P) Ltd., Pr. Commissioner of Incom…