Gupta vs ACIT (2023) 151 Taxmann.com 367 (Raipur Trib) (vii) Nishant Vilaskumar Parekh v. ITO, Ward 1(3)

129 Taxmann.com 119High Court2021#11078 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 147Section 148Section 68Section 139(1)Section 143(3)Section 139(4)Section 142(1)Section 143(1)

Issues it is cited on

full and true disclosuremere change of opinionsection 129shell companyborrowed satisfactionpenny stockkelvinatorsection 271(1)(b)change of opinionentry operatorappeal before cit(a)long term capital gains

Judgments citing Gupta vs ACIT (2023) 151 Taxmann.com 367 (Raipur Trib) (vii) Nishant Vilaskumar Parekh v. ITO, Ward 1(3)

KAILASH CHAND,JAIPUR vs. ITO WARD, BEHROR, BEHROR

In the result, the appeal of the assessee is allowed

ITA 565/JPR/2024[2012-13]Status: DisposedITAT Jaipur10 Mar 2025AY 2012-13

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

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Sh. Dinesh Badgujar, Addl. CIT
Section 142(1)Section 144Section 144BSection 147Section 148Section 234A

…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. 565/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Kailash Chand ITO, Vs. Village Patharedi, Tehsil- Ward-Behror Kotputli, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHDPC7760R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya, Adv. & Sh. Devang Gargieya, Adv. jktLo dh vksj…

TIJARIA POLYPIPES LIMITED,JAIPUR vs. DCIT CIRLCE 4, JAIPUR

ITA 616/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Anoop Singh, Addl.CIT-DR
Section 143(3)Section 147Section 148Section 68

…{ "clean_text": "आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES,”B” JAIPUR\nश्रीराठौड़ कमलेशजयन्तभाई, लेखा सदस्य एव श्रीनरेन्द्रकुमार, न्यायिकसदस्य के समक्ष\nBEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM\nआयकरअपीलसं. / ITA No. 616/JPR/2024\nनिर्धारणवर्ष / AssessmentYear : 2013-14\nTijariaPolypipes Ltd.\nSP-1-2316, Ramchandrapura, RIICO Vs. The DCIT\nIndustrial Area, Sitapura, Jaipur- 302 022\nCircle-4\nJaipur\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AACCT 4796 M\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeb…

AARAV FINANCIAL SERVICES PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

ITA 13/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad22 Oct 2024AY 2012-13

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R
Section 145Section 147Section 148

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Suchitra Kamble, Judicial Member And Shri Makarand V. Mahadeokar , Accountant Member Assessment Year 2011-12 Shri Sagar Jhaveri, Dy. CIT, 21, Tapovan Society, Central Circle-1(1) Nehrunagar, Manekbaug, Vs Ahmedabad Ambawadi, Ahmedabad (Respondent) PAN: AEYPJ3222M (Appellant) ITA Nos. 11 & 12/Ahd/2024 Assessment Year 2011-12 & 2012-13 Shri Vicky Rajeshbhai Dy. CIT, Jhaveri, Central Circle-1(1) 21, Tapovan Society, Vs Ahmedabad Nehrunagar, Manekbaug, (Respondent) Ambawadi, Ahmedabad PAN: ADVPJ4127F (Appellant) Assessment Year 2012-13 I.T.A N…

VICKY RAJESH JHAVERI,AHMEDABAD vs. THE DY.CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

ITA 12/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad22 Oct 2024AY 2012-13

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R
Section 145Section 147Section 148

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Suchitra Kamble, Judicial Member And Shri Makarand V. Mahadeokar , Accountant Member Assessment Year 2011-12 Shri Sagar Jhaveri, Dy. CIT, 21, Tapovan Society, Central Circle-1(1) Nehrunagar, Manekbaug, Vs Ahmedabad Ambawadi, Ahmedabad (Respondent) PAN: AEYPJ3222M (Appellant) ITA Nos. 11 & 12/Ahd/2024 Assessment Year 2011-12 & 2012-13 Shri Vicky Rajeshbhai Dy. CIT, Jhaveri, Central Circle-1(1) 21, Tapovan Society, Vs Ahmedabad Nehrunagar, Manekbaug, (Respondent) Ambawadi, Ahmedabad PAN: ADVPJ4127F (Appellant) Assessment Year 2012-13 I.T.A N…

VICKY RAJESH JHAVERI,AHMEDABAD vs. THE DY. CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

ITA 11/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad22 Oct 2024AY 2011-12

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R
Section 145Section 147Section 148

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Suchitra Kamble, Judicial Member And Shri Makarand V. Mahadeokar , Accountant Member Assessment Year 2011-12 Shri Sagar Jhaveri, Dy. CIT, 21, Tapovan Society, Central Circle-1(1) Nehrunagar, Manekbaug, Vs Ahmedabad Ambawadi, Ahmedabad (Respondent) PAN: AEYPJ3222M (Appellant) ITA Nos. 11 & 12/Ahd/2024 Assessment Year 2011-12 & 2012-13 Shri Vicky Rajeshbhai Dy. CIT, Jhaveri, Central Circle-1(1) 21, Tapovan Society, Vs Ahmedabad Nehrunagar, Manekbaug, (Respondent) Ambawadi, Ahmedabad PAN: ADVPJ4127F (Appellant) Assessment Year 2012-13 I.T.A N…

SAGAR RAJESH JHAVERI,AHMEDABAD vs. THE DY.CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

ITA 10/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad22 Oct 2024AY 2011-12

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R
Section 145Section 147Section 148

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Suchitra Kamble, Judicial Member And Shri Makarand V. Mahadeokar , Accountant Member Assessment Year 2011-12 Shri Sagar Jhaveri, Dy. CIT, 21, Tapovan Society, Central Circle-1(1) Nehrunagar, Manekbaug, Vs Ahmedabad Ambawadi, Ahmedabad (Respondent) PAN: AEYPJ3222M (Appellant) ITA Nos. 11 & 12/Ahd/2024 Assessment Year 2011-12 & 2012-13 Shri Vicky Rajeshbhai Dy. CIT, Jhaveri, Central Circle-1(1) 21, Tapovan Society, Vs Ahmedabad Nehrunagar, Manekbaug, (Respondent) Ambawadi, Ahmedabad PAN: ADVPJ4127F (Appellant) Assessment Year 2012-13 I.T.A N…

SMT. LAKSHMI AGARWAL ,JAIPUR vs. ITO, WARD-4(5), JAIPUR, JAIPUR

In the result, the appeal of the assessee is dismissed with no orders as to costs

ITA 286/JPR/2024[2011-12]Status: DisposedITAT Jaipur11 Sept 2024AY 2011-12

Bench: recording satisfaction for issuance of notice since the information is specific. Thus the reasons recorded for re-opening is on borrowed satisfaction and not on any satisfaction by the AO. The

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 147Section 148Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 286/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke Smt. Lakshmi Agarwal The ITO Vs. 201, Sumangal Apartment, Ward 4(5) Near Kavantia Hospital, Shastri Nagar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGXPA 1347 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT…

GOYAL VEGOILS LIMITED ,KASAR ,KOTA vs. DCIT , CIRCLE -2, KOTA

In the result ground no. 2 & 3 raised by the assessee

ITA 243/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Aug 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 143(3)Section 147Section 148Section 250

…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. 243/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Goyal Vegoils Limited DCIT, Vs. C/o Goyal Vegoils Villahe Kasar, Circle-02, Kota NH-12, Tehsil Ladpura, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCG 2595 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, CA jktLo dh vksj…

DANISH REALMART PRIVATE LIMITED,JAIPUR vs. ITO WARD 7(2) JAIPUR, JAIPUR

In the result, the appeal of the assessee is dismissed with no order as to cost

ITA 582/JPR/2023[2012-13]Status: DisposedITAT Jaipur10 Jun 2024AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: NoneFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 132

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 582/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke M/s. Danish Realmart Pvt. Ltd. The ITO Vs. Shop No. 1, Near Bharat Petrol Pump Ward- 7(2) Muhana Road, Sanganer, Jaipur Jaipur-302011 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCD 7761 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : None jktLo dh vksj ls@Revenue by: Shri Rajesh Kumar Meena, Addl. CIT-…

Gupta vs ACIT (2023) 151 Taxmann.com 367 (Raipur Trib) (vii) Nishant Vilaskumar Parekh v. ITO, Ward 1(3) (129 Taxmann.com 119) — Cited in 9 Judgments | BharatTax