DCIT v. Charipall

177 Taxmann.com 69Reported decision#20103 most cited
4

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

Sections most often in play

Section 115JBSection 139(5)Section 1961: Section 115JBSection 1961: Section 139(5)Section 1961: Section 251(1)Section 1961: Section 256(1)Section 1961: Section 256(2)Section 1963: Rule 34(4)

Issues it is cited on

section 256(2)section 256(1)section 256section 139(5)section 251section 115jbscrutiny assessmentassistant commissionercondonation of delaysection 25prescribedindia

Judgments citing DCIT v. Charipall

DCIT CENTRAL CIRCLE-31 DELHI, DELHI vs. RSWM LTD., BHILWARA

In the result, the revenue appeals are dismissed

ITA 909/JODH/2024[2013]Status: DisposedITAT Jodhpur29 Sept 2025

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND ANIKESH BANERJEE, HON'BLE (Judicial Member)

Section 139(5)

…sion in the case of m/s. Ponni Sugar and Chemicals Ltd. 306 ITR 392 whereas the facts of the DCIT Circle-9(1), New Delhi vs Sutlej textile and Ind. Pvt. Ltd. are not identical to the facts and circumstances of the instant case. He relied on DCIT Vs. Charipall 177 Taxmann.com 69 and requested that the matter may be restore to the AO. But he failed to rebut the judgement of Hon'ble Jurisdiction Rajasthan High Court and the SLP dismissed by the Hon'ble Apex Court in favour of assessee. 6 The defendant Ld. Counsel, at the outset argued that the appeals of the revenue are covered matter in favour of assessee by the de…

DCIT CENTRAL CIRCLE-31 NEW DELHI, NEW DELHI vs. RSWM LTD., BHILWARA

In the result, the revenue appeals are dismissed

ITA 908/JODH/2024[2012-13]Status: DisposedITAT Jodhpur29 Sept 2025AY 2012-13

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139(5)

…sion in the case of m/s. Ponni Sugar and Chemicals Ltd. 306 ITR 392 whereas the facts of the DCIT Circle-9(1), New Delhi vs Sutlej textile and Ind. Pvt. Ltd. are not identical to the facts and circumstances of the instant case. He relied on DCIT Vs. Charipall 177 Taxmann.com 69 and requested that the matter may be restore to the AO. But he failed to rebut the judgement of Hon'ble Jurisdiction Rajasthan High Court and the SLP dismissed by the Hon'ble Apex Court in favour of assessee. 6 The defendant Ld. Counsel, at the outset argued that the appeals of the revenue are covered matter in favour of assessee by the de…

DCIT CENTRAL CIRCLE-31 DELHI, NEW DELHI vs. RSWM LTD., BHILWARA

In the result, the revenue appeals are dismissed

ITA 907/JODH/2024[2011]Status: DisposedITAT Jodhpur29 Sept 2025

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139(5)

…sion in the case of m/s. Ponni Sugar and Chemicals Ltd. 306 ITR 392 whereas the facts of the DCIT Circle-9(1), New Delhi vs Sutlej textile and Ind. Pvt. Ltd. are not identical to the facts and circumstances of the instant case. He relied on DCIT Vs. Charipall 177 Taxmann.com 69 and requested that the matter may be restore to the AO. But he failed to rebut the judgement of Hon'ble Jurisdiction Rajasthan High Court and the SLP dismissed by the Hon'ble Apex Court in favour of assessee. 6 The defendant Ld. Counsel, at the outset argued that the appeals of the revenue are covered matter in favour of assessee by the de…

DCIT CENTRAL CIRCLE-31 DELHI, DELHI vs. RSWM LTD., BHILWARA

In the result, the revenue appeals are dismissed

ITA 906/JODH/2024[2009-10]Status: DisposedITAT Jodhpur29 Sept 2025AY 2009-10

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139(5)

…sion in the case of m/s. Ponni Sugar and Chemicals Ltd. 306 ITR 392 whereas the facts of the DCIT Circle-9(1), New Delhi vs Sutlej textile and Ind. Pvt. Ltd. are not identical to the facts and circumstances of the instant case. He relied on DCIT Vs. Charipall 177 Taxmann.com 69 and requested that the matter may be restore to the AO. But he failed to rebut the judgement of Hon'ble Jurisdiction Rajasthan High Court and the SLP dismissed by the Hon'ble Apex Court in favour of assessee. 6 The defendant Ld. Counsel, at the outset argued that the appeals of the revenue are covered matter in favour of assessee by the de…