(ii) Income-tax Officer v. Raj Kumar Nowal

146 Taxmann.com 581Income Tax Appellate Tribunal2023#22598 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 115BBESection 145(3)Section 68Section 131Section 133(6)Section 142(1)Section 143(3)Section 144

Issues it is cited on

section 115bbsection 115bdouble taxationsection 115bbeunexplained cash creditsection 115section 68section 11section 142(1)section 143(2)section 143person

Judgments citing (ii) Income-tax Officer v. Raj Kumar Nowal

Income Tax Officer, C.R. Building, ITO vs. Sunita Gold and Diamonds Pvt Ltd, New Delhi

ITA 4039/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Aug 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Upvan Gupta, AdvocateFor Respondent: Sh. Manish Gupta, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 68

…Page 1 ITA No.4039/Del/2024 Sunita Gold and Diamonds Pvt. Ltd. (AY: 2017-18) THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.4039/Del/2024 (Assessment Year: 2017-18) Income Tax Officer, C.R. Building, Room No. 238B, 2nd Floor, I.P. Estate, New Delhi - 110002 Vs. Sunita Gold and Diamonds Pvt. Ltd. 20, New Rajdhani Enclave, Preet Vihar, Vikas Marg, Delhi - 110092 स्थायीलेखासं . / जी आइआरसं . / PAN/GIR No: AANCS4339J Appellant Respondent Appellant by : Sh. Upvan Gupta, Advocate Respondent by : Sh. Manish Gupta, Sr. DR Date o…

Manojbhai Arvindbhai Parekh, Rajkot vs. Assistant Commissioner of Income Tax, Circle - 2(1), Rajkot

In the result, appeal filed by the assessee, is partly allowed in above terms

ITA 385/RJT/2023[2017-18]Status: DisposedITAT Rajkot27 Feb 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 385 /Rjt/2023 ("नधा"रण वष"/Assessment Year: (2017-18) Manojbhai Arvindbhai Parekh The Acit Of I. T. Circle – 2(1), Shreeji Giriraj Trading, 19-Giriraj Vs. Rajkot – 360001 Chamber, Old Gadhiwas Soni Bazar, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acypp1471C (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr.DR
Section 115BSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण,राजकोट "यायपीठ, राजकोट। IN THE INCOMETAXAPPELLATE TRIBUNAL,RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 385 /RJT/2023 ("नधा"रण वष"/Assessment Year: (2017-18) Manojbhai Arvindbhai Parekh The ACIT of I. T. Circle – 2(1), Shreeji Giriraj Trading, 19-Giriraj Vs. Rajkot – 360001 Chamber, Old Gadhiwas Soni Bazar, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACYPP1471C (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Chetan Agarwal, Ld. AR व क" ""यथ" ओर से/Respondent by : Shri Abh…

Mohan Lal Ashok Kumar Saraf, Jaipur vs. DCIT Cen Cir 1, Jaipur

In the result, the appeal of the assessee is allowed as indicated hereinabove

ITA 879/JPR/2024[2017-2018]Status: DisposedITAT Jaipur28 Nov 2024AY 2017-2018
For Appellant: Shri Ankit Totuka, AdvocateFor Respondent: Ms. Alka Gautam, CIT-DR
Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHA LAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 879/JP/2024 fu/kZkj.ko"kZ@AssessmentYear :2017-18 Mohan Lal Ashok Kumar Saraf cuke The DCIT Vs. 223, Johri Bazar Central Circle-1 Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACFM 6432 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Ankit Totuka, Advocate jktLo dh vksjls@Revenue by: Ms. Alka G…

(ii) Income-tax Officer v. Raj Kumar Nowal (146 Taxmann.com 581) — Cited in 3 Judgments | BharatTax