(i) CIT v. Smt.Santosh Jain

159 Taxmann 392Reported decision2007#4979 most cited

What is (i) CIT v. Smt.Santosh Jain authority for?

No disallowance under section 40A(3) can be made if the net profit of the assessee is estimated after rejecting the books of accounts.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Also referred to as

CIT v. Smt. Santosh Jain · section 40A(3) · disallowance · estimation of profit · rejection of books of accounts

Judgments citing (i) CIT v. Smt.Santosh Jain

Subhash Pareta, Kota vs. ACIT, Kota

In the result, the appeal of the assessee and the revenue are disposed off with above directions

ITA 434/JPR/2016[2011-12]Status: DisposedITAT Jaipur09 Oct 2017AY 2011-12
For Appellant: NoneFor Respondent: Shri S.L.Chandel (Addl. CIT) fu/kZkfjrh dh vksj ls@
Section 142Section 40A(3)Section 69Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 434/JP/2016 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Subhash Pareta, ACIT Vs. Prop. Pareta Circle-1 Associates, Kota 3/148 Ganesh Talab, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGGPP4046H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 617/JP/2016 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Asstt. Commissioner of Shri Subhash Pareta, Vs…

Amit Bhandari, Jaipur vs. ITO, Jaipur

In the result, both the appeals of the assessee are partly allowed

ITA 350/JPR/2015[2008-09]Status: DisposedITAT Jaipur06 Apr 2017AY 2008-09
For Appellant: Shri B.P. Moondra (CA)For Respondent: Shri Raj Mehra (Addl.CIT)
Section 145(3)Section 148Section 40A(3)

…+आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh Hkkxpan] ys[kk lnL;] ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA Nos. 350 & 351/JP/2015 fu/kZkj.k o"kZ@Assessment Years : 2006-07 & 2008-09 cuke Amit Bhandari, Income Tax Officer, Vs. 80, Usha Colony, Malviya Ward-6(1), Nagar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACGPB 3125 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B.P. Moondra (CA) jktLo dh vksj ls@ Revenue by : Shri Raj Mehra (Addl.CIT) lquokbZ dh rkjh[k@ Date o…

A.C.I.T Cir - 1, Asansol vs. Subhasish Acharyya, Burdwan

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is partly allowed as stated above

ITA 1050/KOL/2013[2008-09]Status: DisposedITAT Kolkata15 Apr 2016AY 2008-09

Bench: : Shri N.V.Vasudevan & Shri M. Balaganesh

For Appellant: Shri U Dasgupta, Advocate, ld.ARFor Respondent: Smt. Ranu Biswas, JCIT, ld.Sr.DR
Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH, KOLKATA Before : Shri N.V.Vasudevan, Judicial Member, and Shri M. Balaganesh, Accountant Member ITA No. 1050/Kol/2013 A.Y : 2008-09 A.C.I.T, Cir-1, Asansol Vs. Subhasish Acharyya PAN: AFHPA 7112D (Appellant/department) (Respondent) CO No. 75/Kol/2013 [ arising out of ITA No. 1050/Kol/2013 A.Y 2008-09] Subhasish Acharyya Vs. A.C.I.T, Cir-1, Asansol (Cross Objector/assessee) Department) For the Appellant/department: Smt. Ranu Biswas, JCIT, ld.Sr.DR For the Cross Objector/assessee: Shri U Dasgupta, Advocate, ld.AR Date of Hearing: 13-04-2016 Date of Prono…