What is Haji Nazir Hussain v. ITO authority for?

Section 68 additions can be made based on impounded papers, even if sums are not credited in books, to prevent assessees from benefiting from their own lapses.

How many judgments cite Haji Nazir Hussain v. ITO?

19 judgments on BharatTax cite Haji Nazir Hussain v. ITO (91 ITD 42), spanning 2022 to 2025.

Which sections of the Income Tax Act does Haji Nazir Hussain v. ITO come up under?

It is most often cited in judgments turning on Section 142(1), Section 143(2), Section 144, Section 184(5), Section 251, Section 271(1)(c).

Haji Nazir Hussain v. ITO (91 ITD 42)

M/S. Rukmani Engineering Works, (Now Rukmani Infra Projects Pvt. Ltd., Odisha vs. The Dy. CIT- Circle- Korba, Korba(Cg)

In the result, appeal filed by the assessee firm being devoid and bereft of any merit is dismissed in terms of our aforesaid observations

ITA 81/RPR/2014[2008-09]Status: DisposedITAT Raipur21 Jan 2025AY 2008-09

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2014 "नधा"रण वष" / Assessment Year : 2008-09 M/S. Rukmani Engineering Works (Now Rukmani Infra Projects Pvt. Ltd.) Mig-384, Svbp Nagar, Jamnipali, Korba (C.G.) Pan: Aaifr4667G

For Appellant: NoneFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR

Section 143Section 251Section 40

…m of balance sheet with reference to the cash book, ledger etc. as defined in section 2(12A) of the Act, justify assessment of the same u/s 68 of the Act. [Relied on Haji 15 M/s. Rukmani Engineering Works Vs. DCIT, Central-Korba Nazir Hussain Vs. ITO (2004) 91 ITD 42 (Del.) TM]. In the case of Taj Borewells no books of accounts were maintained and it was the first year of assessment different since the books of account are maintained and the impugned, assessment year is not the first year of assessment in the present case in hand. The decisions °faker case laws relied on by the Ld. AR are also not applicable si…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, appeal of the assessee is dismissed and that of the revenue is also stands dismissed

ITA 181/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &

Section 132Section 143Section 143(3)Section 145(3)Section 68

…d. CIT(A) is too technical, overlooking the substance of the transactions. In fact, the co-ordinate benches have held that addition u/s 68 can be Shri Jitendra Kumar Agarwal vs. DCIT made on the basis of seized papers. In the case of Haji Nazir Hussain v ITO, 91 ITD 42 ITAT, Delhi Bench (THIRD MEMBER), it was held that section 68 can be applied in case of impounded papers and the benefit cannot be given to the assessee to take undue advantage of its own lapses citing the reason that sum was not credited in books of account. The hon'ble third member held that- "&. After considering the rival submissions I am not…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

The appeal of the assessee is partly allowed and that of the revenue stands dismissed

ITA 177/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &

Section 132Section 143Section 143(3)Section 145(3)Section 68

…not attracted. The finding of the Id. CIT(A) is too technical, overlooking the substance of the transactions. In fact, the co-ordinate benches have held that addition u/s 68 can be made on the basis of seized papers. In the case of Haji Nazir Hussain v ITO, 91 ITD 42 ITAT, Delhi Bench (THIRD MEMBER), it was held that section 68 can be applied in case of impounded papers and the benefit cannot be given to the assessee to take undue advantage of its own lapses citing the reason that sum was not credited in books of account. The hon'ble third member held that- “…8. After considering the rival submissions I am not…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeal of the assessee in ITA No

ITA 176/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal(CIT)&

Section 143Section 143(3)Section 145(3)

…wellers vs. DCIT The finding of the Id. CIT(A) is too technical, overlooking the substance of the transactions. In fact, the co-ordinate benches have held that addition u/s 68 can be made on the basis of seized papers. In the case of Haji Nazir Hussain v ITO, 91 ITD 42 ITAT, Delhi Bench (THIRD MEMBER), it was held that section 68 can be applied in case of impounded papers and the benefit cannot be given tothe assessee to take undue advantage of its own lapses citing the reason that sum was not credited in books of account. The hon ble third member held that- “8. After considering the rival submissions I am not i…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeal of the assessee in ITA No

ITA 175/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal(CIT)&

Section 143Section 143(3)Section 145(3)

…wellers vs. DCIT The finding of the Id. CIT(A) is too technical, overlooking the substance of the transactions. In fact, the co-ordinate benches have held that addition u/s 68 can be made on the basis of seized papers. In the case of Haji Nazir Hussain v ITO, 91 ITD 42 ITAT, Delhi Bench (THIRD MEMBER), it was held that section 68 can be applied in case of impounded papers and the benefit cannot be given tothe assessee to take undue advantage of its own lapses citing the reason that sum was not credited in books of account. The hon ble third member held that- “8. After considering the rival submissions I am not i…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeal of the assessee in ITA No

ITA 174/JPR/2020[2014-15]Status: DisposedITAT Jaipur07 Jun 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal(CIT)&

Section 143Section 143(3)Section 145(3)

…wellers vs. DCIT The finding of the Id. CIT(A) is too technical, overlooking the substance of the transactions. In fact, the co-ordinate benches have held that addition u/s 68 can be made on the basis of seized papers. In the case of Haji Nazir Hussain v ITO, 91 ITD 42 ITAT, Delhi Bench (THIRD MEMBER), it was held that section 68 can be applied in case of impounded papers and the benefit cannot be given tothe assessee to take undue advantage of its own lapses citing the reason that sum was not credited in books of account. The hon ble third member held that- “8. After considering the rival submissions I am not i…

M/S. Royal Jewellers, Jaipur vs. DCIT, Central Circle, Jaipur

The appeal of the assessee is partly allowed and that of the revenue stands dismissed

ITA 116/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &

Section 132Section 143Section 143(3)Section 145(3)Section 68

…not attracted. The finding of the Id. CIT(A) is too technical, overlooking the substance of the transactions. In fact, the co-ordinate benches have held that addition u/s 68 can be made on the basis of seized papers. In the case of Haji Nazir Hussain v ITO, 91 ITD 42 ITAT, Delhi Bench (THIRD MEMBER), it was held that section 68 can be applied in case of impounded papers and the benefit cannot be given to the assessee to take undue advantage of its own lapses citing the reason that sum was not credited in books of account. The hon'ble third member held that- “…8. After considering the rival submissions I am not…

M/S. Royal Jewellers, Jaipur vs. DCIT, Central Circle, Jaipur

In the result, appeal of the assessee in ITA No

ITA 115/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal(CIT)&

Section 143Section 143(3)Section 145(3)

…wellers vs. DCIT The finding of the Id. CIT(A) is too technical, overlooking the substance of the transactions. In fact, the co-ordinate benches have held that addition u/s 68 can be made on the basis of seized papers. In the case of Haji Nazir Hussain v ITO, 91 ITD 42 ITAT, Delhi Bench (THIRD MEMBER), it was held that section 68 can be applied in case of impounded papers and the benefit cannot be given tothe assessee to take undue advantage of its own lapses citing the reason that sum was not credited in books of account. The hon ble third member held that- “8. After considering the rival submissions I am not i…

M/S. Royal Jewellers, Jaipur vs. DCIT, Central Circle, Jaipur

In the result, appeal of the assessee in ITA No

ITA 114/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal(CIT)&

Section 143Section 143(3)Section 145(3)

…wellers vs. DCIT The finding of the Id. CIT(A) is too technical, overlooking the substance of the transactions. In fact, the co-ordinate benches have held that addition u/s 68 can be made on the basis of seized papers. In the case of Haji Nazir Hussain v ITO, 91 ITD 42 ITAT, Delhi Bench (THIRD MEMBER), it was held that section 68 can be applied in case of impounded papers and the benefit cannot be given tothe assessee to take undue advantage of its own lapses citing the reason that sum was not credited in books of account. The hon ble third member held that- “8. After considering the rival submissions I am not i…

M/S. Royal Jewellers, Jaipur vs. DCIT, Central Circle, Jaipur

In the result, appeal of the assessee in ITA No

ITA 113/JPR/2020[2014-15]Status: DisposedITAT Jaipur07 Jun 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal(CIT)&

Section 143Section 143(3)Section 145(3)

…wellers vs. DCIT The finding of the Id. CIT(A) is too technical, overlooking the substance of the transactions. In fact, the co-ordinate benches have held that addition u/s 68 can be made on the basis of seized papers. In the case of Haji Nazir Hussain v ITO, 91 ITD 42 ITAT, Delhi Bench (THIRD MEMBER), it was held that section 68 can be applied in case of impounded papers and the benefit cannot be given tothe assessee to take undue advantage of its own lapses citing the reason that sum was not credited in books of account. The hon ble third member held that- “8. After considering the rival submissions I am not i…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, appeal of the assessee is dismissed and that of the revenue is also stands dismissed

ITA 112/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &

Section 132Section 143Section 143(3)Section 145(3)Section 68

…d. CIT(A) is too technical, overlooking the substance of the transactions. In fact, the co-ordinate benches have held that addition u/s 68 can be Shri Jitendra Kumar Agarwal vs. DCIT made on the basis of seized papers. In the case of Haji Nazir Hussain v ITO, 91 ITD 42 ITAT, Delhi Bench (THIRD MEMBER), it was held that section 68 can be applied in case of impounded papers and the benefit cannot be given to the assessee to take undue advantage of its own lapses citing the reason that sum was not credited in books of account. The hon'ble third member held that- "&. After considering the rival submissions I am not…

Shri Sanjay Shantilal Jain, Mumbai vs. JCIT, Central Range-8, Mumbai

In the result, the appeal of the In the result, the appeal of the assessee is having ITA No

ITA 6124/MUM/2018[2010-11]Status: DisposedITAT Mumbai31 Oct 2022AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 Shri Sanjay Shantilal Jain, Dcit-Cc 8(3), 72-7, Kalpataru Residency Tower 6Th Floor, Aayakar Bhavan, Vs. B, Sion Koliwada Road, Sion, M.K. Road, Mumbai-400022. Mumbai-400020. Pan No. Aabpj 3761 A Appellant Respondent Assessment Year: 2010-11 Shri Sanjay Shantilal Jain, Jcit, Central Range-8, 72-7, Kalpataru Residency Tower 6Th Floor, Aayakar Bhavan, Vs. B, Sion Koliwada Road, Sion, M.K. Road, Mumbai-400022. Mumbai-400020. Pan No. Aabpj 3761 A Appellant Respondent : Assessee By Mr. Rushabh Mehta, Ar Revenue By : Mr. Manoj Kumar, Cit- Dr : Date Of Hearing 15/09/2022 Date Of Pronouncement : 31/10/2022

For Respondent: Assessee by Mr. Rushabh Mehta, AR

Section 143(3)Section 40A(3)Section 50Section 68Section 69C

…hri Kamlesh G. Mehta and Smt. Neeta R. Lad, the Hon’ble mt. Neeta R. Lad, the Hon’ble ITSC Bench- -1, Mumbai, vide order dated 22.09.2017 1, Mumbai, vide order dated 22.09.2017 xiii. Haji Nazir Hussain v. Income Haji Nazir Hussain v. Income-tax Officer [2004] 91 ITD 42 tax Officer [2004] 91 ITD 42 (Delhi) (TM) Shri Sanjay Shantilal Jain Shri Sanjay Shantilal Jain 8.2 Relying on the on the above decisions, the Ld. CIT(A) held the sum , the Ld. CIT(A) held the sum recorded in seized papers seized papers/documents found during the course of during the course of the search operation the search operation as unexplain…

Shri Sanjay Shantilal Jain, Mumbai vs. DCIT, Central Range-8 (3), Mumbai

In the result, the appeal of the In the result, the appeal of the assessee is having ITA No

ITA 6123/MUM/2018[2010-11]Status: DisposedITAT Mumbai31 Oct 2022AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 Shri Sanjay Shantilal Jain, Dcit-Cc 8(3), 72-7, Kalpataru Residency Tower 6Th Floor, Aayakar Bhavan, Vs. B, Sion Koliwada Road, Sion, M.K. Road, Mumbai-400022. Mumbai-400020. Pan No. Aabpj 3761 A Appellant Respondent Assessment Year: 2010-11 Shri Sanjay Shantilal Jain, Jcit, Central Range-8, 72-7, Kalpataru Residency Tower 6Th Floor, Aayakar Bhavan, Vs. B, Sion Koliwada Road, Sion, M.K. Road, Mumbai-400022. Mumbai-400020. Pan No. Aabpj 3761 A Appellant Respondent : Assessee By Mr. Rushabh Mehta, Ar Revenue By : Mr. Manoj Kumar, Cit- Dr : Date Of Hearing 15/09/2022 Date Of Pronouncement : 31/10/2022

For Respondent: Assessee by Mr. Rushabh Mehta, AR

Section 143(3)Section 40A(3)Section 50Section 68Section 69C

…hri Kamlesh G. Mehta and Smt. Neeta R. Lad, the Hon’ble mt. Neeta R. Lad, the Hon’ble ITSC Bench- -1, Mumbai, vide order dated 22.09.2017 1, Mumbai, vide order dated 22.09.2017 xiii. Haji Nazir Hussain v. Income Haji Nazir Hussain v. Income-tax Officer [2004] 91 ITD 42 tax Officer [2004] 91 ITD 42 (Delhi) (TM) Shri Sanjay Shantilal Jain Shri Sanjay Shantilal Jain 8.2 Relying on the on the above decisions, the Ld. CIT(A) held the sum , the Ld. CIT(A) held the sum recorded in seized papers seized papers/documents found during the course of during the course of the search operation the search operation as unexplain…

Shri Naresh Jhanwar, Jaipur vs. DCIT, C.C.-3, Jaipur

In the result, both the appeal of the assessee is partly

ITA 260/JPR/2020[2017-18]Status: DisposedITAT Jaipur17 Aug 2022AY 2017-18

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Shri Sanjay Dhariwal (CIT)

Section 139Section 143(3)Section 153ASection 199CSection 292CSection 68

…ord of loans taken by him when he made entries thereof in diary impounded from his business premises, such a diary having account of assessee’s transactions would be regarded as his books for purpose of section 68. c) Haji Nazir Hussain Vs. Income Tax Officer 91 ITD 42 (Delhi) Whether whenever any money is received by assessee and is entered in cash book, it can be said that said sum is credited in books of assessee even though corresponding credit entry in the ledger account may be made subsequently.- Held Yes 17. The ld. DR appearing for revenue has also submitted a submission dated 08.11.2021 where in the fol…

Shri Naresh Jhanwar, Jaipur vs. DCIT, C.C.-3, Jaipur

In the result, both the appeal of the assessee is partly

ITA 259/JPR/2020[2016-17]Status: DisposedITAT Jaipur17 Aug 2022AY 2016-17

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Shri Sanjay Dhariwal (CIT)

Section 139Section 143(3)Section 153ASection 199CSection 292CSection 68

…ord of loans taken by him when he made entries thereof in diary impounded from his business premises, such a diary having account of assessee’s transactions would be regarded as his books for purpose of section 68. c) Haji Nazir Hussain Vs. Income Tax Officer 91 ITD 42 (Delhi) Whether whenever any money is received by assessee and is entered in cash book, it can be said that said sum is credited in books of assessee even though corresponding credit entry in the ledger account may be made subsequently.- Held Yes 17. The ld. DR appearing for revenue has also submitted a submission dated 08.11.2021 where in the fol…

ACIT, Central Circle, Alwar vs. Shri Babu Lal Data, 2015-16

In the result, appeal of the revenue is dismissed

ITA 1232/JPR/2019[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17

For Appellant: Sh. P. C. Parwal, CAFor Respondent: S. Naiyer Ali Najmi, CIT

Section 127Section 132Section 139Section 153A

…of assessee is accepted then it would amount to circumvent the provisions of section 68 which would further amount to allow the paying any tax. Such construction of the provisions, in my considered opinion, is not permitted. - Haji Nazir Hussain v. ITO [2004] 91 ITD 42 (Delhi) (TM). Whether piece of paper is 'books' 8. Section 68 essentially contains a deeming provision which applies when the assessee's explanation about cash credit found in his books is rejected. To invoke this section, it is a sine qua non that the sum must be credited in assessee's books maintained for a previous year. The 'piece of paper' im…

ACIT, Central Circle, Alwar vs. Shri Babu Lal Data, 2015-16

In the result, appeal of the revenue is dismissed

ITA 1231/JPR/2019[2015-16]Status: DisposedITAT Jaipur05 May 2022AY 2015-16

For Appellant: Sh. P. C. Parwal, CAFor Respondent: S. Naiyer Ali Najmi, CIT

Section 127Section 132Section 139Section 153A

…of assessee is accepted then it would amount to circumvent the provisions of section 68 which would further amount to allow the paying any tax. Such construction of the provisions, in my considered opinion, is not permitted. - Haji Nazir Hussain v. ITO [2004] 91 ITD 42 (Delhi) (TM). Whether piece of paper is 'books' 8. Section 68 essentially contains a deeming provision which applies when the assessee's explanation about cash credit found in his books is rejected. To invoke this section, it is a sine qua non that the sum must be credited in assessee's books maintained for a previous year. The 'piece of paper' im…

Shri Babu Lal Data, Alwar vs. DCIT, Central Circle, Alwar

In the result, appeal of the revenue is dismissed

ITA 1223/JPR/2019[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17

For Appellant: Sh. P. C. Parwal, CAFor Respondent: S. Naiyer Ali Najmi, CIT

Section 127Section 132Section 139Section 153A

…of assessee is accepted then it would amount to circumvent the provisions of section 68 which would further amount to allow the paying any tax. Such construction of the provisions, in my considered opinion, is not permitted. - Haji Nazir Hussain v. ITO [2004] 91 ITD 42 (Delhi) (TM). Whether piece of paper is 'books' 8. Section 68 essentially contains a deeming provision which applies when the assessee's explanation about cash credit found in his books is rejected. To invoke this section, it is a sine qua non that the sum must be credited in assessee's books maintained for a previous year. The 'piece of paper' im…

Shri Babu Lal Data, Alwar vs. DCIT, Central Circle, Alwar

In the result, appeal of the revenue is dismissed

ITA 1222/JPR/2019[2015-16]Status: DisposedITAT Jaipur05 May 2022AY 2015-16

For Appellant: Sh. P. C. Parwal, CAFor Respondent: S. Naiyer Ali Najmi, CIT

Section 127Section 132Section 139Section 153A

…of assessee is accepted then it would amount to circumvent the provisions of section 68 which would further amount to allow the paying any tax. Such construction of the provisions, in my considered opinion, is not permitted. - Haji Nazir Hussain v. ITO [2004] 91 ITD 42 (Delhi) (TM). Whether piece of paper is 'books' 8. Section 68 essentially contains a deeming provision which applies when the assessee's explanation about cash credit found in his books is rejected. To invoke this section, it is a sine qua non that the sum must be credited in assessee's books maintained for a previous year. The 'piece of paper' im…

Haji Nazir Hussain v. ITO

What is Haji Nazir Hussain v. ITO authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing Haji Nazir Hussain v. ITO

M/S. Rukmani Engineering Works, (Now Rukmani Infra Projects Pvt. Ltd., Odisha vs. The Dy. CIT- Circle- Korba, Korba(Cg)

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

M/S. Royal Jewellers, Jaipur vs. DCIT, Central Circle, Jaipur

M/S. Royal Jewellers, Jaipur vs. DCIT, Central Circle, Jaipur

M/S. Royal Jewellers, Jaipur vs. DCIT, Central Circle, Jaipur

M/S. Royal Jewellers, Jaipur vs. DCIT, Central Circle, Jaipur

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

Shri Sanjay Shantilal Jain, Mumbai vs. JCIT, Central Range-8, Mumbai

Shri Sanjay Shantilal Jain, Mumbai vs. DCIT, Central Range-8 (3), Mumbai

Shri Naresh Jhanwar, Jaipur vs. DCIT, C.C.-3, Jaipur

Shri Naresh Jhanwar, Jaipur vs. DCIT, C.C.-3, Jaipur

ACIT, Central Circle, Alwar vs. Shri Babu Lal Data, 2015-16

ACIT, Central Circle, Alwar vs. Shri Babu Lal Data, 2015-16

Shri Babu Lal Data, Alwar vs. DCIT, Central Circle, Alwar

Shri Babu Lal Data, Alwar vs. DCIT, Central Circle, Alwar