J.M.J. Essential Oil Company v. Commissioner of Income-tax

148 Taxmann.com 448Supreme Court of India2023#16764 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 250 Section 68 Section 131 Section 131(1A)Section 132

Issues it is cited on

escapement of income section 132(4)reason to believe section 271(1)section 271(1)(c)section 271 undisclosed income section 27 section 68 section 148 appeal before the tribunal transfer

Judgments citing J.M.J. Essential Oil Company v. Commissioner of Income-tax

Man Mohan Agarwal, Meerut vs. DCIT, Central Circle, Ghazaibad

In the result, appeal of the assessee is partly allowed

ITA 1214/DEL/2024[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2017-18] Man Mohan Agarwal, Vs Dcit/Acit, 1/8, Shri Laxmi Lok, New Central Circle, Mohanpuri, Sarrafa Bazar, Ghaziabad. Meerut, U.P-250002. Pan-Acapa1883B Appellant Respondent Appellant By Shri Shiv Kumar Gupta, Ca Respondent By Shri Mukesh Jha, Cit Dr Date Of Hearing 03.07.2025 Date Of Pronouncement 30.09.2025 Order Per Manish Agarwal, Am :

Section 132Section 133(6)Section 143(3)Section 250

…ITA No.1214/Del/2024 THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2017-18] Man Mohan Agarwal, vs DCIT/ACIT, 1/8, Shri Laxmi Lok, New Central Circle, Mohanpuri, Sarrafa Bazar, Ghaziabad. Meerut, U.P-250002. PAN-ACAPA1883B APPELLANT RESPONDENT Appellant by Shri Shiv Kumar Gupta, CA Respondent by Shri Mukesh Jha, CIT DR Date of Hearing 03.07.2025 Date of Pronouncement 30.09.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 12.02.2024 passed by Ld.…

Yadav Rice Mills, Muktsar vs. Deputy Commissioner of Income Tax, Circle-2, Bathinda

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

ITA 415/ASR/2024[2012-13]Status: DisposedITAT Amritsar17 Sept 2025AY 2012-13

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashwani Kumar, Ms. Deepali Aggarwal

Section 131Section 143(1)Section 143(3)Section 147Section 148Section 151Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 415/Asr/2024 Assessment Year: 2012-13 Yadav Rice Mills, Vs. Deputy Commissioner of Income Balamgarh Road, Tax, Circle-2, Bathinda Muktsar, Punjab 152026 [PAN: AAAFY 1979N] (Respondent) (Appellant) Appellant by : Sh. Ashwani Kumar, Ms. Deepali Aggarwal, & Ms. Muskan Garg, CAs : Respondent by Sh. Charan Dass, Sr. D.R. Date of Hearing : 02.07.2025 Date of Pronouncement : 17.09.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is f…

Sunil Garg, New Delhi vs. DCIT Central Circle-II, Faridabad

In the result, appeal of the assessee is partly allowed

ITA 1214/DEL/2023[2011-12]Status: HeardITAT Delhi16 Jan 2025AY 2011-12

Section 132Section 133(6)Section 143(3)Section 250

Annapurna Boddu, West Godavari vs. ACIT, Central Circle-1(2), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 1/HYD/2023[2014-15]Status: DisposedITAT Hyderabad27 Mar 2024AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarआ.अपी.सं /Ita No. 1/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2014-15) Annapurna Boddu Vs. Assistant. C. I. T. West Godavari Central Circle 1(2) Pan:Ayxpb7323A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S.Rama Rao, Advocate राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 06/03/2024 घोषणा की तारीख/Pronouncement: 27/03/2024 आदेश/Order

For Appellant: Shri S.Rama Rao, AdvocateFor Respondent: : Smt. Sheetal Sarin, DR

Section 10(38)Section 132(4)Section 271(1)(c)

…ITA No 1 of 2023 Annapurna Boddu आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member आ.अपी.सं /ITA No. 1/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2014-15) Annapurna Boddu Vs. Assistant. C. I. T. West Godavari Central Circle 1(2) PAN:AYXPB7323A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri S.Rama Rao, Advocate राज" व "ारा/Revenue by:: Smt. Sheetal Sarin, DR सुनवाई की तारीख/Date of hearing: 06/03/2024 घोषणा की तारीख/Pronouncement: 27/03/2024 आदेश/ORDER Per R.K. Pan…

Ankit Diamonds, Mumbai vs. Deputy Commissioner of Income Tax-19(1), Mumbai

In the result appeal of the assessee is dismissed

ITA 3124/MUM/2022[2007-08]Status: DisposedITAT Mumbai12 Jun 2023AY 2007-08

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Himanshu GandhiFor Respondent: Shri Manoj Kumar Sinha, Sr. AR

Section 132(4)Section 148Section 234BSection 250Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 3123/Mum/2022 (A.Y.2012-13) & Ankit Diamonds CC 5061-A, C Tower Bharat Diamond Bourse, Bandra Kurla Complex, Bandra (E), Mumbai-400 051 PAN: AAAFA3924D ....... Appellant Vs. DCIT – 19(1) Matru Mandir, Mumbai-400 007 ..... Respondent Appellant by : Shri Himanshu Gandhi Respondent by : Shri Manoj Kumar Sinha, Sr. AR Date of hearing : 20/04/2023 Date of pronouncement : 12/06/2023 PER GAGAN GOYAL, A.M: These appeals by assessee are directed against the order o…