Deep Channel Kothari v. CIT

35 Taxmann 223Reported decision#15678 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115BBESection 142(1)Section 127Section 144Section 144CSection 153CSection 271(1)(c)Section 69

Issues it is cited on

section 124(1)section 124(3)(a)section 127(1)section 127(2)section 63section 124(3)section 124percentage completion methodsection 120permanent account numbereligible assesseesection 127

Judgments citing Deep Channel Kothari v. CIT

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 509/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22
For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "A" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA Nos.505 to 509/JP/2025 निर्धारण वर्ष / Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 Sonu Dusad Vs. DCIT, 72 First Floor New Rajdhani Enclave, Vikas Marg, Delhi Central Circle-01, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: BEPPD9765M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by:…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 505 to 509/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 cuke Sonu Dusad DCIT, Vs. 72 First Floor New Rajdhani Central Circle-01, Enclave, Vikas Marg, Delhi Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BEPPD9765M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 505 to 509/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 cuke Sonu Dusad DCIT, Vs. 72 First Floor New Rajdhani Central Circle-01, Enclave, Vikas Marg, Delhi Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BEPPD9765M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 505 to 509/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 cuke Sonu Dusad DCIT, Vs. 72 First Floor New Rajdhani Central Circle-01, Enclave, Vikas Marg, Delhi Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BEPPD9765M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 505 to 509/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 cuke Sonu Dusad DCIT, Vs. 72 First Floor New Rajdhani Central Circle-01, Enclave, Vikas Marg, Delhi Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BEPPD9765M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

Shri Jitendra Behl, Sriganganagar vs. ITO, Ward-3(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 1080/JPR/2024[2017-18]Status: DisposedITAT Jaipur30 Oct 2025AY 2017-18

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

For Appellant: Shri Mrs. Raksha Birla, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT a
Section 143(3)Section 250Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, AM vk;dj vihy la-@ITA. No. 1080/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 Shri Jitendra Behl cuke The ITO, Vs. House No. J-07, Ridhi Sidhi Ward-3(2), IIND, Sri Ganganagar. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGKPB4084F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mrs. Raksha Birla, C.A. (through V…

Deep Channel Kothari v. CIT (35 Taxmann 223) — Cited in 6 Judgments | BharatTax