Goenka Jewellers v. Commissioner of Income-tax I, Jaipur

100 Taxmann.com 517High Court2018#16393 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 132(4)Section 143(3)Section 144Section 69CSection 10AASection 115BBESection 131Section 132

Issues it is cited on

section 127(2)(a)section 2(12a)section 106section 66section 127(2)section 114income tax settlement commissionsection 57(iii)section 158bbsection 144apreponderance of probabilitystatement under section 132(4)

Judgments citing Goenka Jewellers v. Commissioner of Income-tax I, Jaipur

Jewels Emporium A Legacy, Jaipur vs. ACIT, CC-1, Jaipur

In the result, the appeal of the assessee stands allowed

ITA 1215/JPR/2024[2009-10]Status: DisposedITAT Jaipur21 Aug 2025AY 2009-10

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

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT,Sr.-DR a
Section 143(3)Section 145(3)

…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. No. 1215/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2009-10 Jewels Emporium A Legacy cuke The ACIT, D-7, MI Road, Vs. Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFJ1456A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Tarun Mittal, C.A. jktLo dh vksj ls@ Revenue by :…

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

ITA 1465/JPR/2024[2017-18]Status: DisposedITAT Jaipur20 May 2025AY 2017-18
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा0 एस. सीथललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1463 to 1465/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Kailash Chand Maheshwari 223 Kirti Nagar, Near Kamal and Company Tonk Road, Jaipur बनाम Vs. DCIT, Central Circle-02, Jaipur स्थायी लेखा सं./जी.आई.आर.सं./PAN/GIR No.: AKQPM5593A अपीलार्थी/Appellant प्रतियोधी/Respondent निर्णयार्थी की ओर से / Assessee by : Shri S. L.…

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Centralcircle-2, Jaipur

ITA 1464/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 May 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डॉ. एस. सीतलक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1463 to 1465/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Kailash Chand Maheshwari 223 Kirti Nagar, Near Kamal and Company Tonk Road, Jaipur बनाम Vs. DCIT, Central Circle-02, Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.: AKQPM5593A अपीलार्थी / Appellant प्रEstosi / Respondent निर्णयार्थी की ओर से / Assessee by : Shri…

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

ITA 1463/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…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 Nos. 1463 to 1465/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Kailash Chand Maheshwari DCIT, Vs. 223 Kirti Nagar, Near Kamal and Central Circle-02, Company Tonk Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKQPM5593A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L.…

Euro Jewels, Surat vs. DCIT, Circle-1(1)(1), Surat

In the result, appeal of the assessee is allowed for statistical purpose

ITA 236/SRT/2024[2012-13]Status: DisposedITAT Surat08 Jan 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.236/Srt/2024 Assessment Year: (2012-13) (Physical Hearing) Euro Jewles, Vs. The Dcit, Plot No.258-A, Surat Special Economic Circle – 1(1)(1), Zone, Gidc Sachin, Surat - 394230 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bkipp5896G (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 10/12/2024 Date Of Pronouncement 08/01/2025

Section 10ASection 144Section 147Section 148Section 250Section 253(3)Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.236/SRT/2024 Assessment Year: (2012-13) (Physical Hearing) Euro Jewles, Vs. The DCIT, Plot No.258-A, Surat Special Economic Circle – 1(1)(1), Zone, GIDC Sachin, Surat - 394230 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: BKIPP5896G (Appellant) (Respondent) Appellant by Shri Suresh K. Kabra, CA Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 10/12/2024 Date of Pronouncement 08/01/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by t…