Income Tax (2024) 158 Taxmann.com 679 (Amirtsar-Trib) (iv) DDK Spinning Mills v. Deputy Commissioner of Income Tax

157 Taxmann.com 817Income Tax Appellate Tribunal2023#8394 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 115BBESection 28Section 69BSection 69ASection 132(4)Section 69Section 133ASection 143(3)

Issues it is cited on

abatement of assessmentsection 153a proceedingsthird party informationsection 158bdsection 69bstatement under section 132(4)survey under section 133aassistant directorsection 156section 132(4a)section 34section 292c

Judgments citing Income Tax (2024) 158 Taxmann.com 679 (Amirtsar-Trib) (iv) DDK Spinning Mills v. Deputy Commissioner of Income Tax

RAKESHKUMAR MAHENDRAKUMAR SHAH,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(3), AHMEDABAD

The appeal of the assessee stand dismissed, and the order of the CIT(Appeals) is hereby affirmed in toto

ITA 1724/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Urvashi Sodhan, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 28Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1713/Ahd/2024 (Assessment Year: 2022-23) Assistant Commissioner of Vs. Rakeshkumar Mahendrakumar Income Tax, Shah, Central Circle-1(3), B-301, Aaryavrat Skies, Ahmedabad Nehrunagar, Ambawadi, Ahmedabad-380015 [PAN No.APUPS9580G] (Appellant) .. (Respondent) I.T.A. No.1724/Ahd/2024 (Assessment Year: 2022-23) Rakeshkumar Mahendrakumar Vs. Assistant Commissioner of Shah, Income Tax, B-301, Aaryavrat Skies, Central Circle-1(3), Nehrunagar, Ambawadi, Ahmedabad Ahmedabad-…

ACIT CENTRAL CIRCLE 1(3), AHMEDABAD, AHMEDABAD vs. RAKESHKUMAR MAHENDRAKUMAR SHAH , AHMEDABAD

The appeal of the assessee stand dismissed, and the order of the CIT(Appeals) is hereby affirmed in toto

ITA 1713/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Urvashi Sodhan, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 28Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1713/Ahd/2024 (Assessment Year: 2022-23) Assistant Commissioner of Vs. Rakeshkumar Mahendrakumar Income Tax, Shah, Central Circle-1(3), B-301, Aaryavrat Skies, Ahmedabad Nehrunagar, Ambawadi, Ahmedabad-380015 [PAN No.APUPS9580G] (Appellant) .. (Respondent) I.T.A. No.1724/Ahd/2024 (Assessment Year: 2022-23) Rakeshkumar Mahendrakumar Vs. Assistant Commissioner of Shah, Income Tax, B-301, Aaryavrat Skies, Central Circle-1(3), Nehrunagar, Ambawadi, Ahmedabad Ahmedabad-…

SH. SATYANARAYAN MUNDRA,BHILWARA vs. DCIT, CENTRAL CIRCLE, AJMER, AJMER

In the result, the appeal of the assessee is allowed with above directions

ITA 885/JPR/2025[2020-21]Status: DisposedITAT Jaipur14 Aug 2025AY 2020-21

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalsatyanarayan Mundra, Prop. Bajrang Pipe Store Opp. Milan Tonkij, Hari Sewa Marg, Bhilwara 311 001 Pan No. Abkpm 9539K ...... Appellant Vs.

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 115BSection 133ASection 250Section 68Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Satyanarayan Mundra, Prop. Bajrang Pipe Store Opp. Milan Tonkij, Hari Sewa Marg, Bhilwara 311 001 PAN No. ABKPM 9539K ...... Appellant Vs. DCIT, Central Circle, Ajmer …...Respondent Appellant by : Mr. P. C. Parwal, CA, Ld. AR Respondent by : Mrs. Alka Gautam, CIT, Ld. DR Date of hearing : 14/08/2025 Date of pronouncement : 14/08/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of the Ld. CIT(A), Jaipur-5 dated 11.04.…

LIFE CARE HOSPITAL,SIROHI vs. ACIT/DCIT, CIRCLE-1,, JODHPUR

In the result, appeal of the assessee is allowed

ITA 938/JODH/2024[2017-18]Status: DisposedITAT Jodhpur24 Jun 2025AY 2017-18

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 115BSection 133ASection 142(1)Section 143(1)Section 143(2)Section 234ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 938/Jodh/2024 Assessment Year: 2017-18 Life Care Hospital Vs. CIT(A), Tatoili Road, Opp. Sai Baba Jaipur. Mandir, P.O. Aburoad, Dist. Sirohi. PAN No.: AAFFL2914H Appellant Respondent Appellant by Sh. Sarla Agarwal, C.A. Respondent by Sh. Karni Dan, Addl. CIT(Sr. DR) Date of Hearing 05/05/2025 24/06/2025 Date of Pronouncement ORDER PER: DR. S. SEETHALAKSHMI, J.M. This is an appeal filed by the assessee against the order of learned CIT (A), Jaipur-4 dat…

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

In the result, the appeal filed by the assessee is partly allowed and

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…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, vk;dj vihy la-@ITA No. 750/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Amrapali Jewels Pvt. Ltd. ACIT, Vs. K-14B Ashok Marg, C-Scheme, Central Circle-01, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3277 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 740/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke DCIT A…

MAHESH KUMAR ,RAJGARH ALWAR vs. PR. CIT CENTRAL JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2024[2018-2019]Status: DisposedITAT Jaipur27 Nov 2024AY 2018-2019

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalmahesh Kumar, Prop. M/S. Bhagwan Sahai & Sons, Station Road, Rajgarh, Alwar – 301 408. Pan No.: Adrpk 4704 K ..... Appellant Vs. Pr. Cit, (Central) Jaipur, Jaipur – 302 005 ..... Respondent

For Appellant: Mr. S. B. Natani, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, Ld. CIT-DR
Section 115BSection 133ASection 139(1)Section 143(3)Section 263Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Mahesh Kumar, Prop. M/s. Bhagwan Sahai & Sons, Station Road, Rajgarh, Alwar – 301 408. PAN No.: ADRPK 4704 K ..... Appellant Vs. Pr. CIT, (Central) Jaipur, Jaipur – 302 005 ..... Respondent Appellant by : Mr. S. B. Natani, CA, Ld. AR Respondent by : Mr. Arvind Kumar, Ld. CIT-DR Date of hearing : 27/11/2024 Date of pronouncement : 27/11/2024 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of Ld. PCIT (Central), Jaipur dated 19.…

SH. SURENDRA KUMAR PATNI,JAIPUR vs. ACIT, CIRCLE-2, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 977/JPR/2024[2017-18]Status: DisposedITAT Jaipur21 Nov 2024AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalshri Surendra Kumar Patni, C/O. M/S. Kalani & Co., 5Th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur, Rajasthan – 302 015. Pan No.: Adupp9249 D ..... Appellant Vs. Acit, Circle-2, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan – 302 005. ..... Respondent Appellant By : Mr. P.C. Parwal, Ca, Ld. Ar Respondent By : Mrs. Anita Rinesh, Ld. Sr. Dr Date Of Hearing : 19/11/2024 Date Of Pronouncement : 21/11/2024 O R D E R Per Gagan Goyal, A.M: This Appeal By Assessee Is Directed Against The Order Of Ld. Cit (A), Jaipur Dated 25.06.2024 Passed U/S. 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For A.Y. 2017-18. The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Mr. P.C. Parwal, CA, Ld. ARFor Respondent: Mrs. Anita Rinesh, Ld. Sr. DR
Section 115BSection 133Section 133ASection 139(1)Section 143(2)Section 250Section 36(1)(va)Section 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Shri Surendra Kumar Patni, C/o. M/s. Kalani & Co., 5th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur, Rajasthan – 302 015. PAN No.: ADUPP9249 D ..... Appellant Vs. ACIT, Circle-2, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan – 302 005. ..... Respondent Appellant by : Mr. P.C. Parwal, CA, Ld. AR Respondent by : Mrs. Anita Rinesh, Ld. Sr. DR Date of hearing : 19/11/2024 Date of pronouncement : 21/11/2024 O R D E R PER GAGAN GOYAL,…

INCOME TAX OFFICER W 1, HASSAN vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…be paid at regular provisions and not under the provisions of section 115BBE of the act. (i) Bunty Kumar V. ACIT/Deputy Commissioner of Income Tax (2023) 157 Taxmann.com 245 (Amrtisar-Trib) (ii) DDK Spinning Mills V. Deputy Commissioner of Income Tax (2023) 157 Taxmann.com 817 (Chandigarh-Trib) (iii) Parmod Singla V. ACIT (2023) 154 Taxmann.com 347 (Chandigarh-Trib) (iv) Deepak Setia V. Deputy Commissioner of Income Tax (2023) 155 Taxmann.com 293 (Amritsar – Trib) (v) Harish Sharma V. ITO (IT Appeal No.327 (Chd) of 2020, dt.11.05.2021 (vi) Daulatram Rawatmull V. CIT (1967) 64 ITR 593 (Calcutta) (vii) Mansfield…

INCOME TAX OFFICER, W-1, VIJAYANAGAR vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1165/BANG/2023[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…be paid at regular provisions and not under the provisions of section 115BBE of the act. (i) Bunty Kumar V. ACIT/Deputy Commissioner of Income Tax (2023) 157 Taxmann.com 245 (Amrtisar-Trib) (ii) DDK Spinning Mills V. Deputy Commissioner of Income Tax (2023) 157 Taxmann.com 817 (Chandigarh-Trib) (iii) Parmod Singla V. ACIT (2023) 154 Taxmann.com 347 (Chandigarh-Trib) (iv) Deepak Setia V. Deputy Commissioner of Income Tax (2023) 155 Taxmann.com 293 (Amritsar – Trib) (v) Harish Sharma V. ITO (IT Appeal No.327 (Chd) of 2020, dt.11.05.2021 (vi) Daulatram Rawatmull V. CIT (1967) 64 ITR 593 (Calcutta) (vii) Mansfield…

INCOME TAX OFFICER WARD-1 HASSAN, HASSAN vs. RAMACHANDRA SETTY AND SONGS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1164/BANG/2023[2014-15]Status: DisposedITAT Bangalore10 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…be paid at regular provisions and not under the provisions of section 115BBE of the act. (i) Bunty Kumar V. ACIT/Deputy Commissioner of Income Tax (2023) 157 Taxmann.com 245 (Amrtisar-Trib) (ii) DDK Spinning Mills V. Deputy Commissioner of Income Tax (2023) 157 Taxmann.com 817 (Chandigarh-Trib) (iii) Parmod Singla V. ACIT (2023) 154 Taxmann.com 347 (Chandigarh-Trib) (iv) Deepak Setia V. Deputy Commissioner of Income Tax (2023) 155 Taxmann.com 293 (Amritsar – Trib) (v) Harish Sharma V. ITO (IT Appeal No.327 (Chd) of 2020, dt.11.05.2021 (vi) Daulatram Rawatmull V. CIT (1967) 64 ITR 593 (Calcutta) (vii) Mansfield…

INCOME TAX OFFICER, W-1, HASSAN vs. RAMACHANDRA SETTY & SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…be paid at regular provisions and not under the provisions of section 115BBE of the act. (i) Bunty Kumar V. ACIT/Deputy Commissioner of Income Tax (2023) 157 Taxmann.com 245 (Amrtisar-Trib) (ii) DDK Spinning Mills V. Deputy Commissioner of Income Tax (2023) 157 Taxmann.com 817 (Chandigarh-Trib) (iii) Parmod Singla V. ACIT (2023) 154 Taxmann.com 347 (Chandigarh-Trib) (iv) Deepak Setia V. Deputy Commissioner of Income Tax (2023) 155 Taxmann.com 293 (Amritsar – Trib) (v) Harish Sharma V. ITO (IT Appeal No.327 (Chd) of 2020, dt.11.05.2021 (vi) Daulatram Rawatmull V. CIT (1967) 64 ITR 593 (Calcutta) (vii) Mansfield…

M/S. S. RAMASHANDRA SETTY & SONS,HASSAN vs. INCOME TAX OFFICER, WARD-1 , HASSAN

In the result, appeal of the assessee in ITA

ITA 1156/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…be paid at regular provisions and not under the provisions of section 115BBE of the act. (i) Bunty Kumar V. ACIT/Deputy Commissioner of Income Tax (2023) 157 Taxmann.com 245 (Amrtisar-Trib) (ii) DDK Spinning Mills V. Deputy Commissioner of Income Tax (2023) 157 Taxmann.com 817 (Chandigarh-Trib) (iii) Parmod Singla V. ACIT (2023) 154 Taxmann.com 347 (Chandigarh-Trib) (iv) Deepak Setia V. Deputy Commissioner of Income Tax (2023) 155 Taxmann.com 293 (Amritsar – Trib) (v) Harish Sharma V. ITO (IT Appeal No.327 (Chd) of 2020, dt.11.05.2021 (vi) Daulatram Rawatmull V. CIT (1967) 64 ITR 593 (Calcutta) (vii) Mansfield…

SANJEEV KUMAR GOYAL,FATEHABAD vs. DCIT, CC-2, LUDHIANA

In the result, the appeal of the assesse is allowed

ITA 80/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh22 May 2024AY 2019-20

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By The Order Of The Ld. Cit(A) Dt. 20/01/2023 In Appeal No. 10853/2018-19/It/Cit(A)-5/Ldh/2021-22 For The A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 20/01/2023 Which Is Hereinafter Referred To As The Impugned Order.

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishaba Marwaha, C.AFor Respondent: Shri Dharamvir, JCIT, Sr. DR
Section 143(2)Section 250(6)Section 253Section 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 80/Chd/2023 िनधा"रण वष" / Assessment Year : 2019-20 Shri Sanjeev Kumar Goyal बनाम The DCIT Usha Garg Complex, Anaj Mandi, Central Circle-2, Fatehabad-125050 (Haryana) Ludhiana "ायी लेखा सं./PAN NO: ACTPK9201E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate and Shri Rishaba Marwah…