DCIT v. Sunil Kumar Sharma

165 Taxmann.com 546Supreme Court of India2024#1146 most cited

What is DCIT v. Sunil Kumar Sharma authority for?

For assessments under Section 153C, the satisfaction note must be recorded separately for each assessment year and specify the incriminating material found for that year; a consolidated satisfaction note vitiates the proceedings. Loose sheets of paper not forming part of regularly maintained books do not constitute valid incriminating material.

99

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

DCIT v. Sunil Kumar Sharma · Section 153C · Section 153A · satisfaction note · year-wise satisfaction · separate satisfaction note · consolidated satisfaction note · incriminating material · loose sheets of paper · search assessment · jurisdiction under 153C

Also reported as

469 ITR 271

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 144Section 153DSection 115BBESection 292C

Issues it is cited on

section 158bdincome tax settlement commissionprincipal chief commissioner of income-taxsection 269stsection 144asection 43(3)section 163section 245csection 269ssblock periodspecified authoritysettlement application

Judgments citing DCIT v. Sunil Kumar Sharma

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 819/JPR/2025[2018-19]Status: DisposedITAT Jaipur25 Jul 2025AY 2018-19
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 816 to 820/JPR/2025 निर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20 Shri Ravinder Singh Thakkar 15, Kailash Path, Suraj Nagar, Civil Lines, Jaipur. बनाम The ACIT, Vs. Circle-1, Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by :Shri Taru…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 818/JPR/2025[2017-18]Status: DisposedITAT Jaipur25 Jul 2025AY 2017-18
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 816 to 820/JPR/2025 निर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20 बनाम Shri Ravinder Singh Thakkar The ACIT, 15, Kailash Path, Suraj Nagar, Vs. Circile-1, Jaipur. Jaipur. Civil Lines, Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by :…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commssioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 817/JPR/2025[2016-17]Status: DisposedITAT Jaipur25 Jul 2025AY 2016-17
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 816 to 820/JPR/2025 निर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20 बनाम Shri Ravinder Singh Thakkar The ACIT, 15, Kailash Path, Suraj Nagar, Vs. Circile-1, Jaipur. Jaipur. Civil Lines, Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by :…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 816/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 816 to 820/JPR/2025 निर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20 बनाम Shri Ravinder Singh Thakkar The ACIT, 15, Kailash Path, Suraj Nagar, Vs. Circile-1, Jaipur. Jaipur. Civil Lines, Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by :…

Maleckunnel Philip Varghese, Sambalpur vs. Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, both appeals of the assessee are allowed

ITA 248/CTK/2025[2012-13]Status: DisposedITAT Cuttack24 Jul 2025AY 2012-13

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.243/Ctk/2025 & आयकर अपील सं/Ita No.248/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 153CSection 153D

…dated satisfaction note recorded for different assessment years, would vitiate entire assessment proceedings”. The said decision of the Hon’ble Karnataka High Court has been upheld by the Hon’ble Supreme Court reported in [2024] 168 taxmann.com 77 (SC)/[2024] 469 ITR 271 (SC)]. The relevant observation of the Hon’ble Karnataka High Court in paras 53 t reads as follows :- 53. Further, satisfaction note is required to be recorded under section 153C of the IT Act for each Assessment Year and in the impugned proceedings, a consolidated satisfaction note has been recorded for different Assessment Years, which also vit…

Maleckunnel Philip Varghese, Sambalpur vs. Deputy Commissioner of Income Tax Central Circle, Sambalpur

In the result, both appeals of the assessee are allowed

ITA 243/CTK/2025[2012-13]Status: DisposedITAT Cuttack24 Jul 2025AY 2012-13

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.243/Ctk/2025 & आयकर अपील सं/Ita No.248/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 153CSection 153D

…dated satisfaction note recorded for different assessment years, would vitiate entire assessment proceedings”. The said decision of the Hon’ble Karnataka High Court has been upheld by the Hon’ble Supreme Court reported in [2024] 168 taxmann.com 77 (SC)/[2024] 469 ITR 271 (SC)]. The relevant observation of the Hon’ble Karnataka High Court in paras 53 t reads as follows :- 53. Further, satisfaction note is required to be recorded under section 153C of the IT Act for each Assessment Year and in the impugned proceedings, a consolidated satisfaction note has been recorded for different Assessment Years, which also vit…

Ashok Bharti Goswami, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1272/PUN/2024[2018-19]Status: DisposedITAT Pune14 Jul 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…satisfaction" on 21/4/2021 for multiple years after receiving alleged incriminating material Appellant contends that, such combined recording of "satisfaction" for multiple years is contrary to law, as so held in following cases- A) DCIT v. Sunil Kumar Sharma 469 ITR 271 (SC) B) Rajendra Rameshlal Gugale v. PCIT-ITA No.1676/Pune/2024 (Pune ITAT) Appellant contends that considering ratio of various courts on the point, assessment u/s 153C in case of Appellant may please be overruled/cancelled. 6. Appellant contends that, jurisdiction assumed by learned AO was invalid, considering reference to Settlement Commission…

Ashish Ramesh Oswal, Pune vs. ACIT, Central Circle 2(1), Pune

ITA 1271/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…tisfaction" on 21/4/2021 for multiple years after receiving alleged incriminating material Appellant contends that, such combined recording of "satisfaction" for multiple years is contrary to law, as so held in following cases- A) DCIT v. Sunil Kumar Sharma 469 ITR 271 (SC) B) Rajendra Rameshlal Gugale v. PCIT-ITA_No.1676/Pune/2024 (Pune ITAT) Appellant contends that considering ratio of various courts on the point, assessment u/s 153C in case of Appellant may please be overruled/cancelled. 6. 7. Appellant contends that, jurisdiction assumed by learned AO was invalid, considering reference to Settlement Commi…

Adish Shantilal Solanki, Pune vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Pune

ITA 1270/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…satisfaction" on 21/4/2021 for multiple years after receiving alleged incriminating material Appellant contends that, such combined recording of "satisfaction" for multiple years is contrary to law, as so held in following cases- A) DCIT v. Sunil Kumar Sharma 469 ITR 271 (SC) B) Rajendra Rameshlal Gugale v. PCIT-ITA_No.1676/Pune/2024 (Pune ITAT) Appellant contends that considering ratio of various courts on the point, assessment u/s 153C in case of Appellant may please be overruled/cancelled. 6. Appellant contends that, jurisdiction assumed by learned AO was invalid, considering reference to Settlement Commission…

Chitra Narendra Parmar, Pune vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1269/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…satisfaction" on 21/4/2021 for multiple years after receiving alleged incriminating material Appellant contends that, such combined recording of "satisfaction" for multiple years is contrary to law, as so held in following cases- A) DCIT v. Sunil Kumar Sharma 469 ITR 271 (SC) B) Rajendra Rameshlal Gugale v. PCIT-ITA No.1676/Pune/2024 (Pune ITAT) Appellant contends that considering ratio of various courts on the point, assessment u/s 153C in case of Appellant may please be overruled/cancelled. 6. Appellant contends that, jurisdiction assumed by learned AO was invalid, considering reference to Settlement Commission…

Ramlal Bhikulal Shah, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1268/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…satisfaction" on 21/4/2021 for multiple years after receiving alleged incriminating material Appellant contends that, such combined recording of "satisfaction" for multiple years is contrary to law, as so held in following cases- A) DCIT v. Sunil Kumar Sharma 469 ITR 271 (SC) B) Rajendra Rameshlal Gugale v. PCIT-ITA No.1676/Pune/2024 (Pune ITAT) Appellant contends that considering ratio of various courts on the point, assessment u/s 153C in case of Appellant may please be overruled/cancelled. 6. Appellant contends that, jurisdiction assumed by learned AO was invalid, considering reference to Settlement Commission…

Deepak Kantilal Jain, Pune vs. ACIT, Central Circle 2(1), Pune

The appeal stands dismissed

ITA 1267/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…satisfaction" on 21/4/2021 for multiple years after receiving alleged incriminating material Appellant contends that, such combined recording of "satisfaction" for multiple years is contrary to law, as so held in following cases- A) DCIT v. Sunil Kumar Sharma 469 ITR 271 (SC) B) Rajendra Rameshlal Gugale v. PCIT-ITA_No.1676/Pune/2024 (Pune ITAT) Appellant contends that considering ratio of various courts on the point, assessment u/s 153C in case of Appellant may please be overruled/cancelled. 6. 7. Appellant contends that, jurisdiction assumed by learned AO was invalid, considering reference to Settlement Commiss…

Deepak Kantilal Jain, Pune vs. ACIT, Central Circle 2(1), Pune

The appeal stands dismissed

ITA 1265/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…satisfaction" on 21/4/2021 for multiple years after receiving alleged incriminating material Appellant contends that, such combined recording of "satisfaction" for multiple years is contrary to law, as so held in following cases- A) DCIT v. Sunil Kumar Sharma 469 ITR 271 (SC) B) Rajendra Rameshlal Gugale v. PCIT-ITA_No.1676/Pune/2024 (Pune ITAT) Appellant contends that considering ratio of various courts on the point, assessment u/s 153C in case of Appellant may please be overruled/cancelled. 6. 7. Appellant contends that, jurisdiction assumed by learned AO was invalid, considering reference to Settlement Commiss…

Ramanlal Bhikulal Shah, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1264/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…satisfaction" on 21/4/2021 for multiple years after receiving alleged incriminating material Appellant contends that, such combined recording of "satisfaction" for multiple years is contrary to law, as so held in following cases- A) DCIT v. Sunil Kumar Sharma 469 ITR 271 (SC) B) Rajendra Rameshlal Gugale v. PCIT-ITA No.1676/Pune/2024 (Pune ITAT) Appellant contends that considering ratio of various courts on the point, assessment u/s 153C in case of Appellant may please be overruled/cancelled. 6. Appellant contends that, jurisdiction assumed by learned AO was invalid, considering reference to Settlement Commission…

Chitra Narendra Parmar, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1262/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…satisfaction" on 21/4/2021 for multiple years after receiving alleged incriminating material Appellant contends that, such combined recording of "satisfaction" for multiple years is contrary to law, as so held in following cases- A) DCIT v. Sunil Kumar Sharma 469 ITR 271 (SC) B) Rajendra Rameshlal Gugale v. PCIT-ITA No.1676/Pune/2024 (Pune ITAT) Appellant contends that considering ratio of various courts on the point, assessment u/s 153C in case of Appellant may please be overruled/cancelled. 6. Appellant contends that, jurisdiction assumed by learned AO was invalid, considering reference to Settlement Commission…

Ats Real Estate Builders Private Limited, New Delhi vs. DCIT, Circle-1(1), Delhi

The appeal is allowed

ITA 1207/DEL/2024[2020-21]Status: DisposedITAT Delhi27 Jan 2025AY 2020-21

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms Amisha S. Gupta, CIT-DR
Section 153C

…the fact that the Satisfaction Note is incriminating material 7 found for impugned AY 2014-15. Ld. Counsel has relied the decision in DCIT vs. Sunil Kumar Sharma 469 ITR 197 (Kar) (para 53) as approved by Hon’ble Supreme Court in DCIT vs. Sunil Kumar Sharma 469 ITR 271 (SC) and Blue Ocean Travels P Ltd. Vs. DCIT ITA 3281/Del/2024 dt. 4.12.24 (Del)(Trib); Agni Vishnu Ventures P Ltd. Vs. DCIT 460 ITR 478 (Mad), to contend that it is necessary that the satisfaction note should be illustrative of the fact as to which AY, the alleged incriminating material belongs. Here we can observe that as settled proposition of…

Kay Power and Paper Limited, Satara vs. Income Tax Officer, Ward-2, Satara

In the result, the appeal filed by the assessee is allowed

ITA 1437/PUN/2024[2016-17]Status: DisposedITAT Pune06 Dec 2024AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Ashwani KumarFor Respondent: Shri Ramnath P Murkunde
Section 139Section 139(1)Section 143(1)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1436 & 1437/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. Kay Power and Paper Limited, ITO, Ward-2, Satara Gat No.454/457, At Post – Borgaon, Vs. Tal / Dist. Satara – 415002 PAN: AABCK1295P (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar Department by : Shri Ramnath P Murkunde Date of hearing : 18-11-2024 Date of pronouncement : 06-12-2024 O R D E R PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed against the separate o…

Kay Power and Paper Limited, Satara vs. Income Tax Officer, Ward-2, Satara

In the result, the appeal filed by the assessee is allowed

ITA 1436/PUN/2024[2015-16]Status: DisposedITAT Pune06 Dec 2024AY 2015-16

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Ashwani KumarFor Respondent: Shri Ramnath P Murkunde
Section 139Section 139(1)Section 143(1)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1436 & 1437/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. Kay Power and Paper Limited, ITO, Ward-2, Satara Gat No.454/457, At Post – Borgaon, Vs. Tal / Dist. Satara – 415002 PAN: AABCK1295P (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar Department by : Shri Ramnath P Murkunde Date of hearing : 18-11-2024 Date of pronouncement : 06-12-2024 O R D E R PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed against the separate o…

Sh. Mukut Behari Agarwal, Jaipur vs. The DCIT, Circle 1, Jaipur

In the result, the appeals of the assessee is allowed as indicated hereinabove

ITA 1067/JPR/2024[2015-2016]Status: DisposedITAT Jaipur28 Nov 2024AY 2015-2016

Bench: DR. S. SEETHA LAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Ms. Alka Gautam CIT-DR
Section 143(3)Section 144BSection 147Section 148Section 149Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHA LAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 1067/JP/2024 fu/kZkj.ko"kZ@AssessmentYear : 2015-16 Shri Mukut Behari Agarwal cuke The DCIT 211, Laxmi Complex, M.I.Road Vs. Circle-1 Jaipur 302 0001 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABSPA 1121H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Tarun Mittal, CA jktLo dh vksjls@Revenue by : Ms.…