ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT v. Best Infrastructure (India) Pvt. Ltd.

197 CTR 536High Court2005#5446 most cited

What is ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT v. Best Infrastructure (India) Pvt. Ltd. authority for?

This case stands for the proposition that evidence gathered during a search under section 132, particularly statements recorded under section 132(4), can be used in subsequent assessment proceedings.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Ratan Corporation · 197 CTR 536 · section 132(4) · search · statement · assessment proceedings · unexplained income · section 143(3) · section 69A · section 153A

Sections most often in play

Section 132(4)Section 143(3)Section 147Section 37(1)Section 69ASection 133(6)Section 132Section 153A

Issues it is cited on

gaarsection 181section 65(b)section 194qretraction of statementsection 193section 65b(4)section 158bb(1)section 158bbstatement under section 132(4)section 158b(b)section 65b

Judgments citing ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT v. Best Infrastructure (India) Pvt. Ltd.

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…esh Kumar Aggarwal: 369 ITR 171 (AP) CIT vs. Harjeev Aggarwal 241 Taxman 199 (Del) Chetnaben J. Shah vs. ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT vs. Best Infrastructure (India) Pvt. Ltd. 397 ITR 82 (Del) Ratan Corporation: 197 CTR 536 (Guj.) It has similarly been held in the following decisions: CIT vs. N. Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah V. ACIT: 83 TTJ 369 (Rajkot) Ashok Manilal Thakkar vs. ACIT: 97 ITD 361 (Ahd.) Rajesh Jain vs. DCIT: 100 TTJ 929 (Del) Cather…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7841/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…esh Kumar Aggarwal: 369 ITR 171 (AP) CIT vs. Harjeev Aggarwal 241 Taxman 199 (Del) Chetnaben J. Shah vs. ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT vs. Best Infrastructure (India) Pvt. Ltd. 397 ITR 82 (Del) Ratan Corporation: 197 CTR 536 (Guj.) It has similarly been held in the following decisions: CIT vs. N. Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah V. ACIT: 83 TTJ 369 (Rajkot) Ashok Manilal Thakkar vs. ACIT: 97 ITD 361 (Ahd.) Rajesh Jain vs. DCIT: 100 TTJ 929 (Del) Cather…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…esh Kumar Aggarwal: 369 ITR 171 (AP) CIT vs. Harjeev Aggarwal 241 Taxman 199 (Del) Chetnaben J. Shah vs. ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT vs. Best Infrastructure (India) Pvt. Ltd. 397 ITR 82 (Del) Ratan Corporation: 197 CTR 536 (Guj.) It has similarly been held in the following decisions: CIT vs. N. Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah V. ACIT: 83 TTJ 369 (Rajkot) Ashok Manilal Thakkar vs. ACIT: 97 ITD 361 (Ahd.) Rajesh Jain vs. DCIT: 100 TTJ 929 (Del) Cather…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…esh Kumar Aggarwal: 369 ITR 171 (AP) CIT vs. Harjeev Aggarwal 241 Taxman 199 (Del) Chetnaben J. Shah vs. ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT vs. Best Infrastructure (India) Pvt. Ltd. 397 ITR 82 (Del) Ratan Corporation: 197 CTR 536 (Guj.) It has similarly been held in the following decisions: CIT vs. N. Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah V. ACIT: 83 TTJ 369 (Rajkot) Ashok Manilal Thakkar vs. ACIT: 97 ITD 361 (Ahd.) Rajesh Jain vs. DCIT: 100 TTJ 929 (Del) Cather…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT Central Circle -05, Delhi

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…esh Kumar Aggarwal: 369 ITR 171 (AP) CIT vs. Harjeev Aggarwal 241 Taxman 199 (Del) Chetnaben J. Shah vs. ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT vs. Best Infrastructure (India) Pvt. Ltd. 397 ITR 82 (Del) Ratan Corporation: 197 CTR 536 (Guj.) It has similarly been held in the following decisions: CIT vs. N. Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah V. ACIT: 83 TTJ 369 (Rajkot) Ashok Manilal Thakkar vs. ACIT: 97 ITD 361 (Ahd.) Rajesh Jain vs. DCIT: 100 TTJ 929 (Del) Cather…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle-05, Delhi

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…esh Kumar Aggarwal: 369 ITR 171 (AP) CIT vs. Harjeev Aggarwal 241 Taxman 199 (Del) Chetnaben J. Shah vs. ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT vs. Best Infrastructure (India) Pvt. Ltd. 397 ITR 82 (Del) Ratan Corporation: 197 CTR 536 (Guj.) It has similarly been held in the following decisions: CIT vs. N. Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah V. ACIT: 83 TTJ 369 (Rajkot) Ashok Manilal Thakkar vs. ACIT: 97 ITD 361 (Ahd.) Rajesh Jain vs. DCIT: 100 TTJ 929 (Del) Cather…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle-05, Delhi

ITA 5517/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…esh Kumar Aggarwal: 369 ITR 171 (AP) CIT vs. Harjeev Aggarwal 241 Taxman 199 (Del) Chetnaben J. Shah vs. ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT vs. Best Infrastructure (India) Pvt. Ltd. 397 ITR 82 (Del) Ratan Corporation: 197 CTR 536 (Guj.) It has similarly been held in the following decisions: CIT vs. N. Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah V. ACIT: 83 TTJ 369 (Rajkot) Ashok Manilal Thakkar vs. ACIT: 97 ITD 361 (Ahd.) Rajesh Jain vs. DCIT: 100 TTJ 929 (Del) Cather…

Vestige Marketing Pvt. Ltd., Delhi vs. DCIT, Central Circle- 05, Delhi

ITA 5515/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…esh Kumar Aggarwal: 369 ITR 171 (AP) CIT vs. Harjeev Aggarwal 241 Taxman 199 (Del) Chetnaben J. Shah vs. ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT vs. Best Infrastructure (India) Pvt. Ltd. 397 ITR 82 (Del) Ratan Corporation: 197 CTR 536 (Guj.) It has similarly been held in the following decisions: CIT vs. N. Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah V. ACIT: 83 TTJ 369 (Rajkot) Ashok Manilal Thakkar vs. ACIT: 97 ITD 361 (Ahd.) Rajesh Jain vs. DCIT: 100 TTJ 929 (Del) Cather…

Mahendra Singh Ratnawat, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 223/JPR/2024[2018-19]Status: DisposedITAT Jaipur15 Sept 2025AY 2018-19
For Appellant: Shri S.R. Sharma, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 115BSection 132Section 133ASection 142(1)Section 143(2)Section 250Section 37Section 44ASection 69A

…an) and CIT Vs Vegetable Products Ltd. (1973) 88 ITR 192(SC) – The Hon'ble Court held that if, two views are possible, the view in favour of the assessee should be preferred. (e) CIT Vs K.Y. Pilliah& Sons, (1967) 63 ITR 411 (SC) (f) DCIT Vs Ratan Corpn (2005) 197 CTR 536 (Gujarat), (g) ACIT, Central Circle, Ajmer Vs. Shri Devendra Kumar Choudhary 2-S-10 to 2-S-18, Basant Vihar, Bhilwara, ITA No. 828/JP/16 (h) CIT Vs Ashok Kumar Soni (2007) 291, ITR, 172 (Raj.) (i) KailashbenManharlal Chokshi Vs CIT (2008) 174 Taxman 466 (Gujarat) (j) CIT, Central –II, Mumbai Vs Omprakash K. Jain (2009) 178 Taxman 179 (Bombay) (k)…

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…if two views are possible, the view in favour of the assessee should be preferred. Reliance is also placed on the judgments in Commissioner of Income Tax Vs. K.Y. Pilliah& Sons, (1967) 63 ITR 411 (SC), Deputy Commissioner of Income Tax Vs. RatanCorpn., (2005) 197 CTR 536 (Gujarat); The Assistant Commissioner of Income Tax, Central Circle, Ajmer Vs. ShriDevendra Kumar Choudhary, 2-S-10 to 2-S-18, BasantVihar, Bhilwara, ITA No. 828/JP/16, Commissioner of Income Tax Vs. Ashok Kumar Soni, (2007) 291, ITR, 172 (Raj.), KailashbenManharlal Chokshi Vs. Commissioner of Income Tax, (2008) 174 Taxman 466 (Gujarat); Commissi…

ACIT, New Delhi vs. M/S. Shyam Sunder Jindal, New Delhi

In the result the appeal of the Revenue is dismissed

ITA 5671/DEL/2016[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 250(6)

…369 ITR 171 (AP) 56. CIT vs. Harjeev Aggarwal 241 Taxman 199 (Del) 57. Chetnaben J. Shah vs. ITO: 288 CTR 579 (Guj) 58. CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) 59. PCIT vs. Best Infrastructure (India) Pvt. Ltd. 397 ITR 82 (Del) 60 Ratan Corporation: 197 CTR 536 (Guj.) 61. It has similarly been held in the following decisions: CIT vs. N. Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd.) (TM) Smt. Ranjnaben Mansukhlal Shah V. ACIT: 83 TTJ 369 (Rajkot) Ashok Manilal Thakkar vs. ACIT: 97 ITD 361 (Ahd.) Rajesh Jain vs. DCIT: 100 TTJ 929 (Del) C…

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

ITA 120/JPR/2024[2018-19]Status: DisposedITAT Jaipur11 Mar 2025AY 2018-19
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…if two views are possible, the view in favour of the assessee should be preferred. Reliance is also placed on the judgments in Commissioner of Income Tax Vs. K.Y. Pilliah& Sons, (1967) 63 ITR 411 (SC), Deputy Commissioner of Income Tax Vs. RatanCorpn., (2005) 197 CTR 536 (Gujarat); The Assistant Commissioner of Income Tax, Central Circle, Ajmer Vs. ShriDevendra Kumar Choudhary, 2-S-10 to 2-S-18, Basant Vihar, Bhilwara, ITA No. 828/JP/16; Commissioner of Income Tax Vs. Ashok Kumar Soni, (2007) 291, ITR, 172 (Raj.); Kailashben Manharlal Chokshi Vs. Commissioner of Income Tax, (2008) 174 Taxman 466 (Gujarat); Commis…

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

ITA 119/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Mar 2025AY 2017-18
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…if two views are possible, the view in favour of the assessee should be preferred. Reliance is also placed on the judgments in Commissioner of Income Tax Vs. K.Y. Pilliah& Sons, (1967) 63 ITR 411 (SC), Deputy Commissioner of Income Tax Vs. RatanCorpn., (2005) 197 CTR 536 (Gujarat); The Assistant Commissioner of Income Tax, Central Circle, Ajmer Vs. ShriDevendra Kumar Choudhary, 2-S-10 to 2-S-18, Basant Vihar, Bhilwara, ITA No. 828/JP/16; Commissioner of Income Tax Vs. Ashok Kumar Soni, (2007) 291, ITR, 172 (Raj.); Kailashben Manharlal Chokshi Vs. Commissioner of Income Tax, (2008) 174 Taxman 466 (Gujarat); Commis…

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

ITA 118/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Mar 2025AY 2016-17
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…if two views are possible, the view in favour of the assessee should be preferred. Reliance is also placed on the judgments in Commissioner of Income Tax Vs. K.Y. Pilliah& Sons, (1967) 63 ITR 411 (SC), Deputy Commissioner of Income Tax Vs. RatanCorpn., (2005) 197 CTR 536 (Gujarat); The Assistant Commissioner of Income Tax, Central Circle, Ajmer Vs. ShriDevendra Kumar Choudhary, 2-S-10 to 2-S-18, Basant Vihar, Bhilwara, ITA No. 828/JP/16; Commissioner of Income Tax Vs. Ashok Kumar Soni, (2007) 291, ITR, 172 (Raj.); Kailashben Manharlal Chokshi Vs. Commissioner of Income Tax, (2008) 174 Taxman 466 (Gujarat); Commis…

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

ITA 116/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…if two views are possible, the view in favour of the assessee should be preferred. Reliance is also placed on the judgments in Commissioner of Income Tax Vs. K.Y. Pilliah& Sons, (1967) 63 ITR 411 (SC), Deputy Commissioner of Income Tax Vs. RatanCorpn., (2005) 197 CTR 536 (Gujarat); The Assistant Commissioner of Income Tax, Central Circle, Ajmer Vs. ShriDevendra Kumar Choudhary, 2-S-10 to 2-S-18, Basant Vihar, Bhilwara, ITA No. 828/JP/16; Commissioner of Income Tax Vs. Ashok Kumar Soni, (2007) 291, ITR, 172 (Raj.); Kailashben Manharlal Chokshi Vs. Commissioner of Income Tax, (2008) 174 Taxman 466 (Gujarat); Commis…

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

ITA 115/JPR/2024[2013-14]Status: DisposedITAT Jaipur11 Mar 2025AY 2013-14
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…if two views are possible, the view in favour of the assessee should be preferred. Reliance is also placed on the judgments in Commissioner of Income Tax Vs. K.Y. Pilliah& Sons, (1967) 63 ITR 411 (SC), Deputy Commissioner of Income Tax Vs. RatanCorpn., (2005) 197 CTR 536 (Gujarat); The Assistant Commissioner of Income Tax, Central Circle, Ajmer Vs. ShriDevendra Kumar Choudhary, 2-S-10 to 2-S-18, Basant Vihar, Bhilwara, ITA No. 828/JP/16; Commissioner of Income Tax Vs. Ashok Kumar Soni, (2007) 291, ITR, 172 (Raj.); Kailashben Manharlal Chokshi Vs. Commissioner of Income Tax, (2008) 174 Taxman 466 (Gujarat); Commis…

Kiran Fine Jewellers Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1232/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Feb 2025AY 2018-19
For Appellant: Shri S.R. Sharma, CA and Shri R.K. Bhatra, CAFor Respondent: Shri P.P. Meena, CIT-DR (Thru” V.H.)
Section 115BSection 132(4)Section 69A

…two views are possible, the view in favour of the assessee should be preferred. Reliance is also placed on the judgments in Commissioner of Income Tax Vs. K.Y. Pilliah & Sons, (1967) 63 ITR 411 (SC); Deputy Commissioner of Income Tax Vs. Ratan Corpn., (2005) 197 CTR 536 (Gujarat), The Assistant Commissioner of Income Tax, Central Circle, Ajmer Vs. Shri Devendra Kumar Choudhary, 2-5-10 to 2-S-18. Basant Vihar, Bhilwara, ITA No 828/JP/16, Commissioner of Income Tax Vs. Ashok Kumar Soni, (2007) 291, ITR, 172 (Raj.), Kailashben Manharlal Chokshi Vs. Commissioner of Income Tax (2008) 174 Taxman 466 (Gujarat), Commiss…

Assistant Commissioner of Income Tax, Central Circle, Mysuru vs. Kudlur Ramaswamy Sathyanarayana, Mysuru

In the result, the appeal by the Revenue is partly allowed for

ITA 1130/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 Nov 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey**

Section 132Section 139(1)Section 153A

…ITR 192(SC) and argued that if two views are possible, the view in favour of the assessee should be preferred. Reliance is also placed on the judgments in *CIT* v. *K.Y. Pilliah & Sons* [1976] 63 ITR 411 (SC)*; Dy. CIT* v. *Ratan Corpn.* [2005] 145 Taxman 503/197 CTR 536 (Guj.); *Asstt. CIT* v. *Shri Devendra Kumar Choudhary* [IT Appeal No. 828/JP/16, dated 30-6- 2017]; *CIT* v. *Ashok Kumar Soni* [2008] 166 Taxman 371/[2007] 291 ITR 172 (Raj.); *Kailahben Manharlal Chokshi* v. *CIT* [2008] 174 Taxman 466/[2010] 328 ITR 411 (Guj.); *CIT* v. *Omprakash K. Jain* [2009] 178 Taxman 179/[2010] 322 ITR 362 (Bom.); *Meh…

M/S. Raj Enterprise, Surat vs. The Dy. Commissioner of Income Tax-6, Surat

ITA 1167/AHD/2016[2010-11]Status: DisposedITAT Surat31 Mar 2022AY 2010-11

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

…To support his submission, the ld. AR of the assessee relied on the following decisions:  CIT Vs Chandra kumar Jethmal Kochar (2015) 55 taxmann.com 292 (Guj.)  Kailashben Manharlal Chokshi Vs CIT (2010) 328 ITR 411 (Guj.)  DCIT Vs Ratan Corporation (2005) 197 CTR 536 (Guj.)  M/s Sashi Wines Vs ITO (ITA No. 882/AHD/2017)  PCIT vs Sunshine Imports & Exports P. Ltd. (2020) 118 taxmann.com 123 (Bom.)  CIT Vs S. Jayalaxmi Ammal (2016) 74 taxmann.com 35 (Mad.) Raj Enterprises (AY 2009-10 & 2010-11)  DCIT Vs Pramukh Builders (2008) 115 TTJ 330 (Ahd.)(TM)  ACIT Vs Ramanbhai B. Patel (2008) 12 DTR 471 (Ahd) (Trib…

M/S. Raj Enterprise, Surat vs. The Dy. Commissioner of Income Tax-6, Surat

ITA 1166/AHD/2016[2009-10]Status: DisposedITAT Surat31 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

…To support his submission, the ld. AR of the assessee relied on the following decisions:  CIT Vs Chandra kumar Jethmal Kochar (2015) 55 taxmann.com 292 (Guj.)  Kailashben Manharlal Chokshi Vs CIT (2010) 328 ITR 411 (Guj.)  DCIT Vs Ratan Corporation (2005) 197 CTR 536 (Guj.)  M/s Sashi Wines Vs ITO (ITA No. 882/AHD/2017)  PCIT vs Sunshine Imports & Exports P. Ltd. (2020) 118 taxmann.com 123 (Bom.)  CIT Vs S. Jayalaxmi Ammal (2016) 74 taxmann.com 35 (Mad.) Raj Enterprises (AY 2009-10 & 2010-11)  DCIT Vs Pramukh Builders (2008) 115 TTJ 330 (Ahd.)(TM)  ACIT Vs Ramanbhai B. Patel (2008) 12 DTR 471 (Ahd) (Trib…

ITO: 288 CTR 579 (Guj) CIT v Smt. Jaya Lakshmi Ammal: 390 ITR 189 (Mad) PCIT v. Best Infrastructure (India) Pvt. Ltd. (197 CTR 536) — Cited in 21 Judgments | BharatTax