Gajjam China Yellappa v. ITO

370 ITR 671High Court2015#4355 most cited

What is Gajjam China Yellappa v. ITO authority for?

Statements recorded during search or survey under section 132, if not retracted, can form the sole basis for computing undisclosed income, but retracted statements cannot be the sole basis for such computation.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Gajjam China Yellappa v. ITO · section 132 · retracted statement · sole basis · undisclosed income · search · survey · onus of proof · assessment

Sections most often in play

Section 143(3)Section 153ASection 153CSection 69CSection 132Section 147Section 153DSection 114

Issues it is cited on

section 132(5)section 100section 153(c)(1)section 164section 94abatement of assessmentanonymous donationsection 58section 153(c)retracted statementthird party informationonus of proof

Judgments citing Gajjam China Yellappa v. ITO

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. INDIAN HYDRO ELECTRIC POWER PVT. LTD., DELHI

ITA 3907/DEL/2023[2019-20]Status: DisposedITAT Delhi07 Nov 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 132Section 132(4)Section 153ASection 250Section 68Section 69C

…ases, are subsequently retracted. Therefore, it is necessary to ensure that such statements, which are retracted subsequently, do not form the sole basis for computing undisclosed income of a Company.. …”  Gajjam Chinna Yellappa vs. Income-tax Officer [2015] 370 ITR 671 [Andhra Pradesh and Telangana -06.11.2014] “The Act empowers the Assessing Officers or other authorities to record the statements of the assesses, whenever a survey or search is conducted under the relevant provisions of law. The statements so recorded are referable to Section 132 of the Act. Sub-section 4 thereof enables the authorities not only…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, DELHI vs. INDIAN HYDRO ELECTRIC POWER PVT. LTD., DELHI

ITA 3906/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Nov 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 132Section 132(4)Section 153ASection 250Section 68Section 69C

…ases, are subsequently retracted. Therefore, it is necessary to ensure that such statements, which are retracted subsequently, do not form the sole basis for computing undisclosed income of a Company.. …”  Gajjam Chinna Yellappa vs. Income-tax Officer [2015] 370 ITR 671 [Andhra Pradesh and Telangana -06.11.2014] “The Act empowers the Assessing Officers or other authorities to record the statements of the assesses, whenever a survey or search is conducted under the relevant provisions of law. The statements so recorded are referable to Section 132 of the Act. Sub-section 4 thereof enables the authorities not only…

RAJENDER REDDY GUNNA ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6, HYDERABAD

In the result, appeal, ITA

ITA 1850/HYD/2019[2009-10]Status: DisposedITAT Hyderabad13 Aug 2025AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 132Section 143(3)Section 153A

…assessee, has been subsequently withdrawn by filing retraction statement. In this regard, he relied upon certain judicial precedents including decision of Hon'ble High Court of Telangana and Andhra Pradesh in the case of Gajjam Chinna Yellappa vs., ITO [2015] 370 ITR 671 (AP & Telangana) and the decision of Hon'ble Supreme Court in the case of CIT vs., S. Khader Khan Son [2013] 350 to ITR 480 (SC). 11. Sri Gurpreet Singh, Learned DR for the Revenue, on the other hand, supporting the order of the Assessing Officer and CIT(A) submitted that, Lokpriya book containing 381 pages found during the course of survey clear…

RAJENDER REDDY GUNNA ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6, HYDERABAD

In the result, appeal ITA

ITA 1849/HYD/2019[2008-09]Status: DisposedITAT Hyderabad13 Aug 2025AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 132Section 143(3)Section 153A

…hdrawn by filing retraction statement. In this regard, he 21 ITA.Nos.1846 to 1851/Hyd./2019 relied upon certain judicial precedents including decision of Hon'ble High Court of Telangana and Andhra Pradesh in the case of Gajjam Chinna Yellappa vs., ITO [2015] 370 ITR 671 (AP & Telangana) and the decision of Hon’ble Supreme Court in the case of CIT vs., S. Khader Khan Son [2013] 350 to ITR 480 (SC). 11. Sri Gurpreet Singh, Learned DR for the Revenue, on the other hand, supporting the order of the Assessing Officer and CIT(A) submitted that, Lokpriya book containing 381 pages found during the course of survey clea…

RAJENDER REDDY GUNNA ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6, HYDERABAD

ITA 1848/HYD/2019[2007-8]Status: DisposedITAT Hyderabad13 Aug 2025

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 132Section 143(3)Section 153A

…assessee, has been subsequently withdrawn by filing retraction statement. In this regard, he relied upon certain judicial precedents including decision of Hon'ble High Court of Telangana and Andhra Pradesh in the case of Gajjam Chinna Yellappa vs., ITO [2015] 370 ITR 671 (AP & Telangana) and the decision of Hon'ble Supreme Court in the case of CIT vs., S. Khader Khan Son [2013] 350 to ITR 480 (SC). 11. Sri Gurpreet Singh, Learned DR for the Revenue, on the other hand, supporting the order of the Assessing Officer and CIT(A) submitted that, Lokpriya book containing 381 pages found during the course of survey clear…

RAJENDER REDDY GUNNA ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6, HYDERABAD

ITA 1846/HYD/2019[2005-06]Status: DisposedITAT Hyderabad13 Aug 2025AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 132Section 143(3)Section 153A

…assessee, has been subsequently withdrawn by filing retraction statement. In this regard, he relied upon certain judicial precedents including decision of Hon'ble High Court of Telangana and Andhra Pradesh in the case of Gajjam Chinna Yellappa vs., ITO [2015] 370 ITR 671 (AP & Telangana) and the decision of Hon'ble Supreme Court in the case of CIT vs., S. Khader Khan Son [2013] 350 to ITR 480 (SC). 11. Sri Gurpreet Singh, Learned DR for the Revenue, on the other hand, supporting the order of the Assessing Officer and CIT(A) submitted that, Lokpriya book containing 381 pages found during the course of survey clear…

ISHOO NARANG,HYDERABAD vs. DCIT CIRCLE -2(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 450/HYD/2022[2014-15]Status: DisposedITAT Hyderabad25 Sept 2024AY 2014-15

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.450/Hyd/2022 & S.A. No.1/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2014-15) Ishoo Narang Vs. Dy. Cit Hyderabad Circle 2(1) Pan:Aaupn9082B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Smt. Th Vijaya Lakshmi, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 19/08/2024 घोषणा की तारीख/Pronouncement: 25/09/2024 आदेश/Order Per Manjunatha, G. A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 15/07/2022 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2014-15. 2. The Assessee Has Raised The Following Grounds: “1. The Ld. Cit(A) Erred In Dismissing The Appeal. 2. The Ld.Cit(A) Erred In Holding That Al The Mandatory Preconditions Before Reopening Of Assessment U/S 147 Of The Act Were Duly Complied & Met With By The A.O.

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Smt. TH Vijaya Lakshmi, CIT (DR)
Section 10(38)Section 133ASection 147Section 68

…relied upon the decision of the Hon'ble Supreme Court in the case of CIT vs. S Kadar Khan & Sons (2012) 254 CTR 228 (S) and also the decision of the Hon'ble Telangana and Andhra Pradesh High Court in the case of Gajjam Chinna Yellappa and Ors. vs. ITO [(2015) 370 ITR 671 (AP)]. The learned Page 14 of 26 ITA No 450 of 2022 and SA NO 1 of 2024 Ishoo Narang Counsel for the assessee further submitted that the Assessing Officer made addition towards Long-Term Capital Gain only on the basis of general observation made by the I.T Department on the modes operandi of entry providers in Kolkata, but neither brought out…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…erson further assessing authority has to gather some more support to the statement for passing an order of assessment. Reliance is placed on the judgment of Hon’ble Andhra Pradesh and Telagana High Court in the case of Gajjam China Yellappa v. ITO reported in 370 ITR 671 it was held as under: “The Act empowers the Assessing Officers or other authorities to record the statements of the assesses, whenever a survey or search is conducted under the relevant provisions of law. The statements so recorded are referable to Section 132 of the Act. Sub-section 4 thereof enables the authorities not only to rely upon the sta…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…erson further assessing authority has to gather some more support to the statement for passing an order of assessment. Reliance is placed on the judgment of Hon’ble Andhra Pradesh and Telagana High Court in the case of Gajjam China Yellappa v. ITO reported in 370 ITR 671 it was held as under: “The Act empowers the Assessing Officers or other authorities to record the statements of the assesses, whenever a survey or search is conducted under the relevant provisions of law. The statements so recorded are referable to Section 132 of the Act. Sub-section 4 thereof enables the authorities not only to rely upon the sta…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…erson further assessing authority has to gather some more support to the statement for passing an order of assessment. Reliance is placed on the judgment of Hon’ble Andhra Pradesh and Telagana High Court in the case of Gajjam China Yellappa v. ITO reported in 370 ITR 671 it was held as under: “The Act empowers the Assessing Officers or other authorities to record the statements of the assesses, whenever a survey or search is conducted under the relevant provisions of law. The statements so recorded are referable to Section 132 of the Act. Sub-section 4 thereof enables the authorities not only to rely upon the sta…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…erson further assessing authority has to gather some more support to the statement for passing an order of assessment. Reliance is placed on the judgment of Hon’ble Andhra Pradesh and Telagana High Court in the case of Gajjam China Yellappa v. ITO reported in 370 ITR 671 it was held as under: “The Act empowers the Assessing Officers or other authorities to record the statements of the assesses, whenever a survey or search is conducted under the relevant provisions of law. The statements so recorded are referable to Section 132 of the Act. Sub-section 4 thereof enables the authorities not only to rely upon the sta…

M/S. SHIVANGI OILS PVT. LTD.,SHAHDOL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR

In the result, Appeal of the Assessee in ITA No

ITA 8/JAB/2018[2015-16]Status: DisposedITAT Jabalpur22 Dec 2023AY 2015-16

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 132(1)Section 132(4)Section 153ASection 234B

…1 ITA No. 08 & 21/Jab/2018 Shivangi Oils Mills Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No.08/JAB/2018 Assessment Year:2015-16 M/s Shivangi Oils Pvt. Ltd., Vs. Dy. C.I.T., Opp. Railway Station, Burhar, Jabalpur. Distt. Shahdol. PAN:AAHCS1774M (Appellant) (Respondent) I.T.A. No.21/JAB/2018 Assessment Year:2015-16 A.C.I.T., Vs. M/s Shivangi Oil Pvt. Ltd., Central, Plot No.18,19,32 & 33, Sector- Jabalpur. B, Industrial Area, Sirgitti, Bilaspur (C.G.) PAN:AACHCS1774M Assessee by Shri…

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. M/S. SHIVANGI OIL PVT. LTD., SHAHDOL

In the result, Appeal of the Assessee in ITA No

ITA 21/JAB/2018[2015-16]Status: DisposedITAT Jabalpur22 Dec 2023AY 2015-16

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 132(1)Section 132(4)Section 153ASection 234B

…1 ITA No. 08 & 21/Jab/2018 Shivangi Oils Mills Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No.08/JAB/2018 Assessment Year:2015-16 M/s Shivangi Oils Pvt. Ltd., Vs. Dy. C.I.T., Opp. Railway Station, Burhar, Jabalpur. Distt. Shahdol. PAN:AAHCS1774M (Appellant) (Respondent) I.T.A. No.21/JAB/2018 Assessment Year:2015-16 A.C.I.T., Vs. M/s Shivangi Oil Pvt. Ltd., Central, Plot No.18,19,32 & 33, Sector- Jabalpur. B, Industrial Area, Sirgitti, Bilaspur (C.G.) PAN:AACHCS1774M Assessee by Shri…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JABALPUR vs. SHRI SAURBAH BADERIA, JABALPUR

In the result, the appeal of the Revenue is dismissed

ITA 2/JAB/2021[2016-17]Status: DisposedITAT Jabalpur23 Nov 2023AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Rahul Bardia, CAFor Respondent: Smt. Garima Chaudhary, CIT-DR
Section 132(1)Section 132(4)Section 153A

…r contain a wrong statement or that a true state of affairs 4 Saurabh Baderia is different from that represented therein, addition cannot be made solely relying on statement under s. 132(4).  GAJJAM CHINA YELLAPPA & ORS. Vs. ITO HIGH COURT OF ANDHRA PRADESH 370 ITR 671 (AP) Income-Addition On the basis only it retracted statement under s. 132(4)-Is invalid—A retracted statement cannot constitute the sole basis for fastening liability upon the assessee -Once the statement is retracted the effect of retraction has to be decided by a superior forum and not by the very officer who is alleged to have exerted force-I…

PREM BHUTANI,NEW DELHI vs. DCIT CENTRAL CIRCLE-1, NOIDA

In the result, appeal of the assessee is allowed

ITA 429/DEL/2020[2017-18]Status: DisposedITAT Delhi16 Feb 2023AY 2017-18

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 132(4)Section 139Section 142(1)Section 28Section 32Section 34Section 69A

…oborative evidence, therefore the statement u/s 132(4) could recorded on oath qua this piece of paper u/s 132(4) of the Act cannot be regarded as sacrosanct with regard to undisclosed income. It has been held in the case Gajjam Chinna Yellapa vs. ITO (2015) 370 ITR 671 (AP) where the statement is retracted, the A.O. has to gather support to the statement for passing the order of the assessment. The relevant portion of the same is as under:- “The Assessing Officer initiated proceedings under Section 148 of the Act by issuing notice. At that stage, the appellants came forward with the plea that the statements we…

M/S BHIVARAM PANNALAL KUMAWAT,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR

Appeal are disposed off and all the appeals of the

ITA 69/JPR/2021[2012-13]Status: DisposedITAT Jaipur29 Mar 2022AY 2012-13

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)Section 143(3)Section 153A

…ot supported with corroborative material and evidences. Where there is a specific ground taken for retracting a statement, that it was made under pressure, such a statement cannot be the sole basis, unless corroborated. Gajjam Chand Yellappa v I.T.O. (2015) 370 ITR 671 (T&AP). In the case of CTI v Naresh Kumar Agarwal (2014) 369 ITR 171 (T&AP) it was held that, where the assessee retracts the statement admitting undisclosed income on the plea that it was recorded under threat or coercion, with no evidence to support the admitted income, the burden of proof is on the Assessing officer to establish his conclus…

DCIT, CC-3, JAIPUR vs. M/S BHIVARAM PANNALAL KUMAWAT, JAIPUR

Appeal are disposed off and all the appeals of the

ITA 117/JPR/2021[ 2013-14]Status: DisposedITAT Jaipur29 Mar 2022

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)Section 143(3)Section 153A

…ot supported with corroborative material and evidences. Where there is a specific ground taken for retracting a statement, that it was made under pressure, such a statement cannot be the sole basis, unless corroborated. Gajjam Chand Yellappa v I.T.O. (2015) 370 ITR 671 (T&AP). In the case of CTI v Naresh Kumar Agarwal (2014) 369 ITR 171 (T&AP) it was held that, where the assessee retracts the statement admitting undisclosed income on the plea that it was recorded under threat or coercion, with no evidence to support the admitted income, the burden of proof is on the Assessing officer to establish his conclus…

DCIT, CC-3, JAIPUR vs. SMT. JYOTI FALOR, JAIPUR

ITA 150/JPR/2020[2014-15]Status: DisposedITAT Jaipur24 Feb 2022AY 2014-15
For Appellant: Shri S.R. Sharma (CA) and Shri R.K. Bhatra, (CA)For Respondent: Shri S. Najmi, (CIT D/R) fu/kZkfjrh dh vksj ls@
Section 10(38)Section 131Section 132(4)Section 143(3)Section 153ASection 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” VC JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 753/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2011-12. cuke Asstt. Commissioner of Income-tax, Smt. Saroj Parwal, Vs. Central Circle-3, 376, Nahargarh Road, Jaipur. Chandpole Bazar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. ADYPP 8357N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 748/JP/2019 fu/kZkj.k o"kZ@Ass…

DCIT, C.C. -03, JAIPUR vs. SHRI TEJENDER KUMAR FALOR, JAIPUR

ITA 149/JPR/2020[2012-13]Status: DisposedITAT Jaipur24 Feb 2022AY 2012-13
For Appellant: Shri S.R. Sharma (CA) and Shri R.K. Bhatra, (CA)For Respondent: Shri S. Najmi, (CIT D/R) fu/kZkfjrh dh vksj ls@
Section 10(38)Section 131Section 132(4)Section 143(3)Section 153ASection 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” VC JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 753/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2011-12. cuke Asstt. Commissioner of Income-tax, Smt. Saroj Parwal, Vs. Central Circle-3, 376, Nahargarh Road, Jaipur. Chandpole Bazar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. ADYPP 8357N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 748/JP/2019 fu/kZkj.k o"kZ@Ass…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. SMT. SAROJ PARWAL, JAIPUR

ITA 753/JPR/2019[2011-12]Status: DisposedITAT Jaipur24 Feb 2022AY 2011-12
For Appellant: Shri S.R. Sharma (CA) and Shri R.K. Bhatra, (CA)For Respondent: Shri S. Najmi, (CIT D/R) fu/kZkfjrh dh vksj ls@
Section 10(38)Section 131Section 132(4)Section 143(3)Section 153ASection 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” VC JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 753/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2011-12. cuke Asstt. Commissioner of Income-tax, Smt. Saroj Parwal, Vs. Central Circle-3, 376, Nahargarh Road, Jaipur. Chandpole Bazar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. ADYPP 8357N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 748/JP/2019 fu/kZkj.k o"kZ@Ass…

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Gajjam China Yellappa v. ITO (370 ITR 671) — Cited in 27 Judgments | BharatTax