Hon SC in Commissioner of Income-tax v. Jasjit Singh

173 Taxmann.com 575Supreme Court of India2025#8242 most cited

What is Hon SC in Commissioner of Income-tax v. Jasjit Singh authority for?

A review petition filed by the Revenue against the decision in Commissioner of Income-tax v. Jasjit Singh has been dismissed by the Supreme Court, reaffirming the original decision.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2025 to 2025.

Also referred to as

Commissioner of Income-tax v. Jasjit Singh · 173 Taxmann.com 575 · Supreme Court · review petition dismissed · reassessment proceedings · Section 153C

Sections most often in play

Section 132Section 143(3)Section 153ASection 153CSection 115BBESection 127Section 131Section 131(1A)

Issues it is cited on

section 292ccsection 153(c)(1)section 153(c)retraction of statementsection 131(1)corpus donationsection 153c(1)statement under section 132(4)dumb documentssection 132(4a)block periodsection 292c

Judgments citing Hon SC in Commissioner of Income-tax v. Jasjit Singh

Deputy Commisioner of Income Tax Central Circle 1(4) Ahmedabad, Ahmedabad vs. Falguni Suryakant Thakar, Ahmedabad

In the result, the appeal filed by the Revenue in quantum appeal in IT(SS)A No

ITA 1563/AHD/2025[2009-10]Status: DisposedITAT Ahmedabad30 Dec 2025AY 2009-10

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 139Section 142(1)Section 153ASection 153A(1)Section 153CSection 271(1)(c)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member IT(SS)A No: 94/Ahd/2025, ITA No: 1563/Ahd/2025 and C.O. No. 87/Ahd/2025 Assessment Year: 2009-10 The DCIT Falguni Suryakant Thakar Central Circle-1(4), A-302, Suryaketu Ahmedabad Vs Apartment, Near Judges Bunglow, Bodakdev, Gujarat Ahmedabad-380054, PAN: AAECK 1876D Falguni Suryakant Vs The DCIT Thakar Central Circle-1(4), A-302, Suryaketu Ahmedabad Apartment, Near Judges Bunglow, Bodakdev, Gujarat Ahmedabad-380054, PAN: AAECK 1876D (Appellant) (Resp…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2276/MUM/2025[2014-15]Status: DisposedITAT Mumbai04 Sept 2025AY 2014-15

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 143(3)Section 153CSection 250Section 4Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2275/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Sept 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2273/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

DCIT Central Circle 7 1, Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2272/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Sept 2025AY 2013-14

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 11Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 2271/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Sept 2025AY 2015-16

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Umashankar Prasad, CIT-DR
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Incometax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1515/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Incometax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1514/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Sept 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Incometax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1513/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Sept 2025AY 2015-16

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Rajiv Khandelwal, CA
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1511/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Sept 2025AY 2013-14

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 4Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1510/MUM/2025[2012-13]Status: DisposedITAT Mumbai04 Sept 2025AY 2012-13

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 11Section 12ASection 132Section 132(4)Section 153CSection 250Section 4Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

Ramrao Adik Education Society, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 7(1), Mumbai

Accordingly. The ground raised by the revenue is partly allowed for

ITA 1509/MUM/2025[2011-12]Status: DisposedITAT Mumbai04 Sept 2025AY 2011-12

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 1509/Mum/2025 (Assessment Year: 2011-12) I.T.A. No. 1510/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 1511/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 1512/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 1513/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 1514/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 1515/Mum/2025 (Assessment Year: 2017-18) Ramrao Adik Education Society, Patil Building, Adarsh Nagar, Opp Mig Colony, Worli, Mumbai-400018. PAN: AAATR3978A DCIT, Central Circle-7(1), Aayakar B…

DCIT, Central Circle-2, Jaipur vs. Kamlaprabha L/H of Late Shri Gopal Lal Ji Goswami, Kota

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

ITA 94/JPR/2025[2014]Status: DisposedITAT Jaipur21 Aug 2025

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

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Alka Gautam, CIT-Sr.DR a
Section 144Section 153C

…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, AM vk;dj vihy la-@ITA. No. 94/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke DY. Commissioner of Income Tax, Smt. Kamla Prabha Vs. Central Circle-2, L/H of Late Sh. Gopal Lal Ji Jaipur. Goswami, Main Road, Ladpura, Kota City S.O., Kota-324006. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEVPG7177D vihykFkhZ@Appellant izR;FkhZ@Respondent CO. No. 22/JPR/2…

Hon SC in Commissioner of Income-tax v. Jasjit Singh (173 Taxmann.com 575) — Cited in 13 Judgments | BharatTax