COMMISSIONER OF INCOME TAX v. SMT. NIRMALA KESHWANI\nHIGH COURT OF ALLAHABAD

380 ITR 566High Court2016#20795 most cited
4

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

Also reported as

280 CTR 193

Sections most often in play

Section 132Section 143(3)Section 153ASection 153CSection 115BBESection 131Section 132(4)Section 132(4A)

Issues it is cited on

section 127(2)(a)section 2(12a)section 106section 66section 127(2)section 114income tax settlement commissionsection 57(iii)section 158bbsection 144apreponderance of probabilitystatement under section 132(4)

Judgments citing COMMISSIONER OF INCOME TAX v. SMT. NIRMALA KESHWANI\nHIGH COURT OF ALLAHABAD

DCIT., CENTRAL CIRCLE-1(2), HYDERABAD vs. VPR MINING INFRASTRUCTURE PRIVATE LIMITED, NELLORE

In the result, appeal of the Revenue is dismissed

ITA 939/HYD/2025[2018-19]Status: DisposedITAT Hyderabad15 Oct 2025AY 2018-19

Bench: : Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita No.939/Hyd./2025 िनधा"रण वष"/Assessment Year 2018-2019 The Dcit, Central Vpr Mining Vs. Infrastructure Private Circle-1(2), Hyderabad. Limited, Nellore. Pin -500 004. Pin – 524003 Andhra Pradesh Telangana. Pan Aaccv6733A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Mv Prasad राज" व "ारा/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr

For Appellant: CA MV PrasadFor Respondent: : Dr. Narendra Kumar Naik, CIT-DR
Section 132Section 143(3)Section 153C

…ontention, the Learned AR relied upon Judgment of Hon’ble Delhi High Court in the case of CIT-XIII vs., Radhey Shyam Bansal [2011] 337 ITR 217 (Del.) and Judgment of Hon’ble Allahabad High Court in the case of CIT-(C), Kanpur vs., Smt. Nirmala Keshwani [2016] 380 ITR 566 (Allahabad) and submitted that the Hon’ble High Court has held that “recording of satisfaction is not a mere formality, but, involves application of mind”. He has submitted that none of seized material have any bearing on the determination of the total income of the assessee for the assessment year 2018-2019 and, therefore, the mandatory conditio…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , JAIPUR

ITA 1465/JPR/2024[2017-18]Status: DisposedITAT Jaipur20 May 2025AY 2017-18
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा0 एस. सीथललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.1463 to 1465/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18\nKailash Chand Maheshwari\n223 Kirti Nagar, Near Kamal and Company Tonk Road, Jaipur\nबनाम\nVs.\nDCIT,\nCentral Circle-02,\nJaipur\nस्थायी लेखा सं./जी.आई.आर.सं./PAN/GIR No.: AKQPM5593A\nअपीलार्थी/Appellant\nप्रतियोधी/Respondent\nनिर्णयार्थी…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRALCIRCLE-2, JAIPUR

ITA 1464/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 May 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडॉ. एस. सीतलक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.1463 to 1465/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18\nKailash Chand Maheshwari\n223 Kirti Nagar, Near Kamal and\nCompany Tonk Road, Jaipur\nबनाम\nVs.\nDCIT,\nCentral Circle-02,\nJaipur\nस्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.: AKQPM5593A\nअपीलार्थी / Appellant\nप्रEstosi / Respondent\nनिर्णय…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR

ITA 1463/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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 Nos. 1463 to 1465/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Kailash Chand Maheshwari DCIT, Vs. 223 Kirti Nagar, Near Kamal and Central Circle-02, Company Tonk Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKQPM5593A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L.…

COMMISSIONER OF INCOME TAX v. SMT. NIRMALA KESHWANI\nHIGH COURT OF ALLAHABAD (380 ITR 566) — Cited in 4 Judgments | BharatTax