Dr. S.C. Gupta v. CIT

118 Taxmann 252High Court2001#4286 most cited
27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 147Section 143(3)Section 69ASection 132(4)Section 133ASection 139Section 234ASection 234B

Issues it is cited on

gaarretraction of statementsection 194qsection 10(23c)(iiiad)statement under section 132(4)section 12a(1)(ac)(i)section 158b(b)section 158bbretracted statementsection 158bb(1)survey under section 133asection 13(1)(c)

Judgments citing Dr. S.C. Gupta v. CIT

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTION) THANE, DY. CIT (CENTRAL CIRCLE) - 1 THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

ITA 379/MUM/2024[2012-13]Status: DisposedITAT Mumbai16 Sept 2025AY 2012-13

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number 16Z, Nehru Nagar, Wagle Shivaji Statue, Dombivali Industrial Estate, Thane(West) – (East) – 421 201, 400 604,Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:…

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS), THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

ITA 378/MUM/2024[2013-14]Status: DisposedITAT Mumbai16 Sept 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number 16Z, Nehru Nagar, Wagle Shivaji Statue, Dombivali Industrial Estate, Thane(West) – (East) – 421 201, 400 604,Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:…

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

ITA 377/MUM/2024[2014-15]Status: DisposedITAT Mumbai16 Sept 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number 16Z, Nehru Nagar, Wagle Shivaji Statue, Dombivali Industrial Estate, Thane(West) – (East) – 421 201, 400 604,Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:…

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

ITA 374/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Sept 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number 16Z, Nehru Nagar, Wagle Shivaji Statue, Dombivali Industrial Estate, Thane(West) – (East) – 421 201, 400 604,Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 120/JPR/2024[2018-19]Status: DisposedITAT Jaipur11 Mar 2025AY 2018-19
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\nShri Jaipal Singh,\n35, Chitragupt Nagar, 1st Imli\nWala Phatak, Jaipur\nबनाम\nDCIT,\nCentral Circle- 2,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / A…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 119/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Mar 2025AY 2017-18
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\nShri Jaipal Singh,\n35, Chitragupt Nagar, 1st Imli\nWala Phatak, Jaipur\nबनाम\nDCIT,\nCentral Circle- 2,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / A…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 118/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Mar 2025AY 2016-17
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\n\n| बनाम | DCIT,\nShri Jaipal Singh, | |\tCentral Circle- 2,\n35, Chitragupt Nagar, 1st Imli | Jaipur\nWala Phatak, Jaipur\n\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant | प्रत्यर्थी / Respondent\n\nनिर्धारि…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 116/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\n\nShri Jaipal Singh,\n35, Chitragupt Nagar, 1st Imli\nWala Phatak, Jaipur\n\nबनाम\n\nDCIT,\nCentral Circle- 2,\nJaipur\n\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant\n\nप्रत्यर्थी / Respondent\n\nनिर्धारिती…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 115/JPR/2024[2013-14]Status: DisposedITAT Jaipur11 Mar 2025AY 2013-14
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\nShri Jaipal Singh,\n35, Chitragupt Nagar, 1st Imli\nWala Phatak, Jaipur\nबनाम\nDCIT,\nCentral Circle- 2,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / A…

ACIT, CENTRAL CIRCLE, ALWAR vs. SH. TARA CHAND GUPTA, ALWAR

In the result the appeal filed by the revenue in ITA no

ITA 514/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम ACIT, Vs. Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Kesh

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR a
Section 143(3)Section 68Section 69C

…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, AM vk;dj vihy la-@ITA. Nos. 447 to 449/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Shri Tarachand Gupta ACIT, Vs. Central Circle, Alwar 9 Keshav Nagar Sch 13, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPC 5777 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 514/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke…

SH. TARACHAND GUPTA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result the appeal filed by the revenue in ITA no

ITA 449/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम Vs. ACIT, Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Ke

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR a
Section 143(3)Section 68Section 69C

…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, AM vk;dj vihy la-@ITA. Nos. 447 to 449/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Shri Tarachand Gupta ACIT, Vs. Central Circle, Alwar 9 Keshav Nagar Sch 13, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPC 5777 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 514/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke…

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

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

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…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. 750/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Amrapali Jewels Pvt. Ltd. ACIT, Vs. K-14B Ashok Marg, C-Scheme, Central Circle-01, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3277 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 740/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke DCIT A…

JAGDISH KUMAR ARORA,BHAWANIMANDI vs. DCIT, CENTRAL CIRCLE- KOTA, KOTA

In the result, the appeal of the assessee is allowed

ITA 1195/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Feb 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(3)Section 145(3)Section 234ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;djvihy la-@ITA No. 1195/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Jagdish Kumar Arora DCIT Vs. Near Gandhi Manch Central Circle, Bhawanimandi Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPA4974A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Shrawan Kumar Gupta, Adv. jktLo dh vksj ls@Revenue by: Mrs. Anita…

YUWAM EDUCATION PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

ITA 1029/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 Dec 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No.1029/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Yuwam Education Private Ltd. The DCIT, Vs. G-3 Prisom Tower, Opposite Old Circle-06, Subzi Mandi Lalkothi, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACY 5912 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal, CA jktLo d…

ALIASAGAR INAYATHUSAIN BOHARI,JALGAON vs. THE INCOME TAX OFFICER, WARD-3, DHULE

In the result, the appeal of the appellant for A

ITA 1160/PUN/2023[2013-14]Status: DisposedITAT Pune21 Nov 2024AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1160/Pun/2023 िनधा"रण वष" / Assessment Year: 2013-14 Aliasagar Inayathusain Bohari, Vs. Ito, Ward-3, Dhule. M/S. Saifee Machinery, Shop No.6, Opp. Panchayat Samiti Chopda, Dist. Jalgaon- 425405. Pan : Abapb5558K Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 05.09.2024 Date Of Pronouncement : 21.11.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 07.09.2023 Passed By Ld. Cit(A)-11, Pune [‘Ld. Cit(A)’] For The Assessment Year 2013-14. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1) On The Facts & In The Circumstances Of The Case & In Law, The Learned Cit(A) Is Not Justified In Confirming The Addition Of Rs.70,00,000 When The Impounded Material Is Covered In The Finalized Books Of Accounts Which Were Duly Audited Nothing

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde
Section 133ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1160/PUN/2023 िनधा"रण वष" / Assessment Year: 2013-14 Aliasagar Inayathusain Bohari, Vs. ITO, Ward-3, Dhule. M/s. Saifee Machinery, Shop No.6, Opp. Panchayat Samiti Chopda, Dist. Jalgaon- 425405. PAN : ABAPB5558K Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 05.09.2024 Date of pronouncement : 21.11.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order date…

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

Appeal is dismissed

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 626/JP/2023 निर्धारण वर्ष / Assessment Years : 2016-17 M/s Rajesh Products Industrial Area, Tonk स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAHFR 5416 L अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by : Shri Mahesh Jain, CA (Th. V.C) राजस्व की ओर से / Revenue by : Shri Bhanwar Singh Ratnu, (CIT-DR) सुनवाई की तारीख / Date of Hear…

J C HOME TEX,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 7, JAIPUR

ITA 292/JPR/2024[2016-17]Status: DisposedITAT Jaipur10 Jul 2024AY 2016-17
For Appellant: Sh. Tarun Mittal, CA &For Respondent: Sh. Anoop Singh (Addl. CIT)
Section 133ASection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 145(3)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, JM आयकर अपील सं./ITA No. 292/JP/2024 निर्धारण वर्ष / Assessment Years : 2016-17 J C Home Tex, बनाम Assistant Commissioner of Income Tax, G- 164 B, Sitapura Industrial Area Sanganer, Jaipur Vs. Cirlce-07, Jaipur स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: AAFFJ 2493 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. Tarun Mitta…

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Dr. S.C. Gupta v. CIT (118 Taxmann 252) — Cited in 27 Judgments | BharatTax