Commissioner of Income Tax v. Sulabh

165 Taxmann 258High Court#16910 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 115BBESection 142(1)Section 143(3)Section 132Section 133ASection 139(1)Section 143(3A)Section 143(3B)

Judgments citing Commissioner of Income Tax v. Sulabh

Marie Products Private Limited, Jaipur vs. Assistant Commissioner of Income Tax, Circle 7, Jaipur

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

ITA 771/JPR/2023[2018-19]Status: DisposedITAT Jaipur21 Apr 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Ajay Malik, CIT
Section 14Section 142(1)Section 143(3)

…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 No. 771/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Marie Products Private Limited Assistant Commissioner of Vs. H-20A, RIICO Industrial Area, Income Tax, Kukas, Tehsil Amer, Jaipur Circle-07, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCM4747F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh.…

Kiran Fine Jewellers Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

In the result ground no 2 raised by the assessee is allowed

ITA 648/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Feb 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. P. P. Meena, CIT-Th. V.H
Section 115BSection 143(3)Section 145(3)Section 68Section 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; ,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 No. 648/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke M/s Kiran Fine Jewellers Private DCIT, Vs. Limited, Central Circle-02, F-19, Gautam Marg, Vaishali Jaipur Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. R. Sharma, CA & Sh. R.…

DCIT, Circle, Sriganganagar vs. M/S. Kanda Edible Oil P. Ltd., Sriganganagar

In the result, appeal of the revenue is dismissed and CO of the assessee is allowed

ITA 191/JODH/2019[2015-16]Status: DisposedITAT Jodhpur01 Feb 2021AY 2015-16

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwald.C.I.T. Vs. M/S Kanda Edible Oil Pvt. Ltd. Circle, E 173, Udyog Vihar Sriganganagar. Sriganganagar. Pan No. Aacck 7754 Q

Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL ACCOUNTANT MEMBER D.C.I.T. Vs. M/s Kanda Edible Oil Pvt. Ltd. Circle, E 173, Udyog Vihar Sriganganagar. Sriganganagar. PAN No. AACCK 7754 Q C.O. No. 17/JODH/2019 (Arising out of ITA No. 191/JODH/2019 (Assessment Year: 2015-16) M/s Kanda Edible Oil Pvt. Ltd. cuke D.C.I.T. Vs. E 173, Udyog Vihar Circle, Sriganganagar. Sriganganagar. PAN No. AACCK 7754 Q Objector iRespondent Revenue by Shri A.S. Yadav, JCIT DR Assessee by Shri P.C. Parwal, CA Date of Hearing 04.11.2020 Date of Prono…

DCIT, Circle, Sriganganagar vs. M/S. Kanda Edible Oil P. Ltd., Sriganganagar

In the result, appeal of the revenue is dismissed and CO of the assessee is partly allowed

ITA 190/JODH/2019[2014-15]Status: DisposedITAT Jodhpur01 Feb 2021AY 2014-15

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwald.C.I.T. Vs. M/S Kanda Edible Oil Pvt. Ltd. Circle, E 173, Udyog Vihar Sriganganagar. Sriganganagar. Pan No. Aacck 7754 Q

Section 36(1)(iii)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL ACCOUNTANT MEMBER D.C.I.T. Vs. M/s Kanda Edible Oil Pvt. Ltd. Circle, E 173, Udyog Vihar Sriganganagar. Sriganganagar. PAN No. AACCK 7754 Q C.O. No. 16/JODH/2019 (Arising out of ITA No. 190/JODH/2019 (Assessment Year: 2014-15) M/s Kanda Edible Oil Pvt. Ltd. cuke D.C.I.T. Vs. E 173, Udyog Vihar Circle, Sriganganagar. Sriganganagar. PAN No. AACCK 7754 Q Objector iRespondent Revenue by Shri A.S. Yadav, JCIT DR Assessee by Shri P.C. Parwal, CA Date of Hearing 04.11.2020 Date of Prono…

ACIT, Cir-52, Kolkata vs. M/S Balaji Export Corporation, Kolkata

In the result, the Appeal filed by the Revenue, is dismissed

ITA 591/KOL/2014[2010-2011]Status: DisposedITAT Kolkata22 Mar 2017AY 2010-2011

Bench: Shri N. V. Vasudevan, Jm & Dr. A. L. Saini, Am]

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri S. Venkatramani, Addl. CIT, Sr. DR
Section 143(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Dr. A. L. Saini, AM] I.T.A No.591/Kol/2014 Assessment Year: 2010-11 Assistant Commissioner of Income-tax, Vs. M/s. Balaji Export Corporation Circle-52, Kolkata. (PAN: AADFB1401H) (Appellant) (Respondent) & C.O. No. 50/Kol/2014 In I.T.A No.591/Kol/2014 Assessment Year: 2010-11 M/s. Balaji Export Corporation Vs. Assistant Commissioner of Income-tax, Circle-52, Kolkata. (Cross Objector) (Respondent) Date of hearing: 31.01.2017 Date of pronouncement: 22.03.2017 For the Revenue :Shri S. Venkatramani, Addl. CIT, Sr. DR For t…

Commissioner of Income Tax v. Sulabh (165 Taxmann 258) — Cited in 5 Judgments | BharatTax