(i) Rajendra Kumar Dwivedi v. CIT

26 Taxmann.com 84High Court2012#20181 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2020.

Judgments citing (i) Rajendra Kumar Dwivedi v. CIT

Pushap Raj Bohra, Jalore vs. DCIT, Barmer Circle, Barmer

In the result, appeal of the assessee is allowed

ITA 158/JODH/2019[2015-16]Status: DisposedITAT Jodhpur20 Mar 2020AY 2015-16

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aanpb 4456 C

Section 142(1)Section 143(3)Section 45(2)Section 54BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER (Respondent) PAN: AANPB 4456 C Assessee By Shri Mayank Taparia & Shri Goutam Baid (CAs) Revenue By Shri K.C. Badhok (CIT-DR) Date of hearing 18/03/2020 Date of 20/03/2020 Pronouncement O R D E R PER: R.C. SHARMA, AM This is an appeal filed by the assessee against the order of the ld.CIT(A)-2, Jodhpur dated 05/03/2019 for the A.Y. 2015-16 in the matter of order passed u/s 143(3) of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’, for short]. 2. The gr…

Ramesh Raj Bhra, Jalore vs. DCIT, Barmer Circle, Barmer

In the result, appeal of the assessee is allowed

ITA 157/JODH/2019[2015-16]Status: DisposedITAT Jodhpur20 Mar 2020AY 2015-16

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aappb 7135 G

Section 142(1)Section 143(3)Section 45(2)Section 54BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER (Respondent) PAN: AAPPB 7135 G Assessee By Shri Mayank Taparia & Shri Goutam Baid (CAs) Revenue By Shri K.C. Badhok (CIT-DR) Date of hearing 18/03/2020 Date of 20/03/2020 Pronouncement O R D E R PER: R.C. SHARMA, AM This is an appeal filed by the assessee against the order of the ld.CIT(A)-2, Jodhpur dated 05/03/2019 for the A.Y. 2015-16 in the matter of order passed u/s 143(3) of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’, for short]. 2. In thi…

Mahaveer Yadav, Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 209/JPR/2017[2011-12]Status: DisposedITAT Jaipur27 Feb 2018AY 2011-12

For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Neena Jeph (Addl.CIT)

Section 2(14)

…e assessee is entitled to benefit of section 45(2) of the Act in the light of huge volume of transactions in shares.” 23. In this regard, reference can also be drawn to the decision of the Hon’ble Allahabad High Court in case of Rajendra Kumar Dwivedi [2012] 26 Taxmann.com 84 (All) wherein the facts of the case are similar to that of the case and it was held as under: “ On the tests laid down by the Supreme Court and this Court, we find that the income tax authorities did not commit any error of law. They have applied the correct principles of law and have rightly arrived at the finding that the land in urban a…

Pradeep Vatrana, Alwar vs. DCIT, Alwar

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 930/JPR/2016[2012-13]Status: DisposedITAT Jaipur27 Feb 2018AY 2012-13

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri P. P. Meena (JCIT)

Section 54

…e assessee is entitled to benefit of section 45(2) of the Act in the light of huge volume of transactions in shares.” 10. In this regard, reference can also be drawn to the decision of the Hon’ble Allahabad High Court in case of Rajendra Kumar Dwivedi [2012] 26 Taxmann.com 84 (All) wherein the facts of the case are similar to that of the case and it was held as under: “ On the tests laid down by the Supreme Court and this Court, we find that the income tax authorities did not commit any error of law. They have applied the correct principles of law and have rightly arrived at the finding that the land in urban a…