Commissioner of Income Tax v. Bhaval Synthetics (Raj HC)

84 DTR 449High Court2013#21476 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2025.

Judgments citing Commissioner of Income Tax v. Bhaval Synthetics (Raj HC)

Brand India Real Estate Private Limited, Jaipur vs. Income Tax Officer Ward 6(1), Jaipur

In the result, appeal of the assessee is allowed

ITA 514/JPR/2025[2012-2013]Status: DisposedITAT Jaipur29 Sept 2025AY 2012-2013

For Appellant: Shri Siddharth Ranka, Adv. &For Respondent: Shri Dharam Singh Meena, JCIT

Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं./ITA No. 514/JPR/2025 निर्धारण वर्ष / Assessment Years : 2012-13 Brand India Real Estate Pvt. Ltd. 262, C Block Malviya Nagar, Jaipur. Vs. Income Tax Officer, Ward-6(1), Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AADCP7925K अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri Siddharth Ranka, Adv. & Ms. Satwika Jha, Adv. राजस्व की…

Shreenath Heritage Liquor Pvt. Ltd., Jhunjhunu vs. Assistant Commissioner of Income Tax, Circle, Jhunjhunu

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

ITA 279/JPR/2018[2013-14]Status: DisposedITAT Jaipur16 Jul 2018AY 2013-14

For Appellant: Shri S.L. Poddar, Advocate and Ms. Eisha Kanoongo, AdvocateFor Respondent: Shri A.S. Nehra, JCIT - DR

Section 115BSection 68

…case laws: - The assessee further places reliance on the following decisions of the wherein in similar circumstances share application money has been accepted as genuine and additions made by the revenue were deleted: - (i) CIT vs. Bhaval Synthetics (2013) 84 DTR 449 (Raj) The learned counsel for the respondent-assessee submits that the question as formulated does not even arise in this case because it remains settled with the consistent decisions of the Courts that even in case of doubt about subscribers to the increased share capital, the amount of share capital cannot be regarded as undisclosed income of t…

Choice Buildestate Private Limited, Jaipur vs. ITO, Jaipur

In the result, ground no.2 taken by the assessee company is allowed

ITA 431/JPR/2016[2007-08]Status: DisposedITAT Jaipur28 Mar 2018AY 2007-08

For Appellant: Shri S. L. Poddar &For Respondent: Shri Ran Singh (Addl. CIT)

Section 132(4)Section 139(2)Section 143(1)Section 143(3)Section 147Section 148Section 68

…ed 24.04.2016.  Shalimar Buildcon Pvt. Ltd. vs. Income Tax Officer (ITAT Jaipur) (2015) 45 DTR 185  Bharti Syntex Ltd. vs. Deputy Commissioner of Income Tax ITA No. 172 & 173/JP/2010 (2011) 137 TTJ (Jb)82: (2011) 52 DTR 73  CIT vs. Bhaval Synthetics (2013) 84 DTR 449 (Raj.)  CIT vs. Supertech Diamond Tools Pvt. Ltd. (2015) 229 Taxman 62 (Rajasthan High Court)  Shri Barakha Synthetics Ltd. vs. ACIT (2006) 155 Taxman 239 (Raj.)  CIT vs. Diving Leasing and Finance Ltd. 299 ITR 268 (SC)  CIT vs. Steller Investment Ltd. (2001) 251 ITR 263 (SC)  CIT vs. Lovely Export (P) Ltd. (2008) 216 CTR (SC) 195 It is submi…

DCIT, Jaipur vs. Godawari Estates Pvt. Ltd

ITA 493/JPR/2017[2010-11]Status: DisposedITAT Jaipur07 Nov 2017AY 2010-11

For Appellant: Shri Vijay Goyal, CA and Shri Gulshan Agarwal, CAFor Respondent: Smt. Rolee Agarwal, CIT - DR

Section 143(1)Section 143(3)Section 56(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES , JAIPUR Jh HkkxpUn] ys[kk lnL; ,o Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 493 & 494/JP/2017 fu/kZkj.k o"kZ@Assessment Year: 2010-11 & 2012-13 cuke The DCIT M/s. Godawari Estates Pvt. Ltd Vs. Central Circle-2 20, Maharishi Devendra Road Jaipur Burra Bazar, Kolkata – 700 007 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACG 9639 C vihykFkhZ@Appellant izR;FkhZ@Respondent C.O. No. 26 & 27/JP/2017 (Arising out of vk;dj vihy la-@ITA No. 493 & 494/JP/2017)…