Jagatjit Sugar Mills Co. Ltd. v. CIT(Supra)

210 ITR 468Reported decision#5718 most cited
20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2023.

Issues it is cited on

substantive assessmentprotective assessmentsection 142(2a)section 246section 246asection 153bsection 132(1)unexplained expendituresection 250(6)section 24section 69csection 153c

Judgments citing Jagatjit Sugar Mills Co. Ltd. v. CIT(Supra)

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 85/ASR/2022[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 153BSection 250(6)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 137 to 141 & 143/Asr/2022 Assessment Years: 2007-08 to 11-12 & 2013-14 Rajan Batra, 46-Chotti Baradari Vs. Dy. Commissioner of Part-1, Jalandhar. Income Tax, Central [PAN: AEVPB4152K] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 81to 83 & 85/Asr/2022 Assessment Years: 2009-10 to 2013-14 Rajesh Tiwari, 119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent…

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 83/ASR/2022[2011-12]Status: DisposedITAT Amritsar24 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 153BSection 250(6)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 137 to 141 & 143/Asr/2022 Assessment Years: 2007-08 to 11-12 & 2013-14 Rajan Batra, 46-Chotti Baradari Vs. Dy. Commissioner of Part-1, Jalandhar. Income Tax, Central [PAN: AEVPB4152K] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 81to 83 & 85/Asr/2022 Assessment Years: 2009-10 to 2013-14 Rajesh Tiwari, 119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent…

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 82/ASR/2022[2010-11]Status: DisposedITAT Amritsar24 May 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 153BSection 250(6)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 137 to 141 & 143/Asr/2022 Assessment Years: 2007-08 to 11-12 & 2013-14 Rajan Batra, 46-Chotti Baradari Vs. Dy. Commissioner of Part-1, Jalandhar. Income Tax, Central [PAN: AEVPB4152K] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 81to 83 & 85/Asr/2022 Assessment Years: 2009-10 to 2013-14 Rajesh Tiwari, 119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent…

SHR RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 81/ASR/2022[2009-10]Status: DisposedITAT Amritsar24 May 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 153BSection 250(6)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 137 to 141 & 143/Asr/2022 Assessment Years: 2007-08 to 11-12 & 2013-14 Rajan Batra, 46-Chotti Baradari Vs. Dy. Commissioner of Part-1, Jalandhar. Income Tax, Central [PAN: AEVPB4152K] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 81to 83 & 85/Asr/2022 Assessment Years: 2009-10 to 2013-14 Rajesh Tiwari, 119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent…

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 143/ASR/2022[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 153BSection 250(6)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 137 to 141 & 143/Asr/2022 Assessment Years: 2007-08 to 11-12 & 2013-14 Rajan Batra, 46-Chotti Baradari Vs. Dy. Commissioner of Part-1, Jalandhar. Income Tax, Central [PAN: AEVPB4152K] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 81to 83 & 85/Asr/2022 Assessment Years: 2009-10 to 2013-14 Rajesh Tiwari, 119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent…

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 141/ASR/2022[2011-12]Status: DisposedITAT Amritsar24 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 153BSection 250(6)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 137 to 141 & 143/Asr/2022 Assessment Years: 2007-08 to 11-12 & 2013-14 Rajan Batra, 46-Chotti Baradari Vs. Dy. Commissioner of Part-1, Jalandhar. Income Tax, Central [PAN: AEVPB4152K] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 81to 83 & 85/Asr/2022 Assessment Years: 2009-10 to 2013-14 Rajesh Tiwari, 119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent…

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 140/ASR/2022[2010-11]Status: DisposedITAT Amritsar24 May 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 153BSection 250(6)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 137 to 141 & 143/Asr/2022 Assessment Years: 2007-08 to 11-12 & 2013-14 Rajan Batra, 46-Chotti Baradari Vs. Dy. Commissioner of Part-1, Jalandhar. Income Tax, Central [PAN: AEVPB4152K] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 81to 83 & 85/Asr/2022 Assessment Years: 2009-10 to 2013-14 Rajesh Tiwari, 119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent…

SHRI RAJAN BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 139/ASR/2022[2009-10]Status: DisposedITAT Amritsar24 May 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 153BSection 250(6)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 137 to 141 & 143/Asr/2022 Assessment Years: 2007-08 to 11-12 & 2013-14 Rajan Batra, 46-Chotti Baradari Vs. Dy. Commissioner of Part-1, Jalandhar. Income Tax, Central [PAN: AEVPB4152K] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 81to 83 & 85/Asr/2022 Assessment Years: 2009-10 to 2013-14 Rajesh Tiwari, 119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent…

SHRI RAJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 138/ASR/2022[2008-09]Status: DisposedITAT Amritsar24 May 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 153BSection 250(6)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 137 to 141 & 143/Asr/2022 Assessment Years: 2007-08 to 11-12 & 2013-14 Rajan Batra, 46-Chotti Baradari Vs. Dy. Commissioner of Part-1, Jalandhar. Income Tax, Central [PAN: AEVPB4152K] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 81to 83 & 85/Asr/2022 Assessment Years: 2009-10 to 2013-14 Rajesh Tiwari, 119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent…

SHRI RJAN BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ITA No

ITA 137/ASR/2022[2007-08]Status: DisposedITAT Amritsar24 May 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 153BSection 250(6)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 137 to 141 & 143/Asr/2022 Assessment Years: 2007-08 to 11-12 & 2013-14 Rajan Batra, 46-Chotti Baradari Vs. Dy. Commissioner of Part-1, Jalandhar. Income Tax, Central [PAN: AEVPB4152K] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 81to 83 & 85/Asr/2022 Assessment Years: 2009-10 to 2013-14 Rajesh Tiwari, 119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI RAJAN BATRA, JALANDHAR

In the result, the ITA No

ITA 113/ASR/2022[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 153BSection 250(6)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 137 to 141 & 143/Asr/2022 Assessment Years: 2007-08 to 11-12 & 2013-14 Rajan Batra, 46-Chotti Baradari Vs. Dy. Commissioner of Part-1, Jalandhar. Income Tax, Central [PAN: AEVPB4152K] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 81to 83 & 85/Asr/2022 Assessment Years: 2009-10 to 2013-14 Rajesh Tiwari, 119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI RAJAN BATRA, JALANDHAR

In the result, the ITA No

ITA 111/ASR/2022[2011-12]Status: DisposedITAT Amritsar24 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 153BSection 250(6)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 137 to 141 & 143/Asr/2022 Assessment Years: 2007-08 to 11-12 & 2013-14 Rajan Batra, 46-Chotti Baradari Vs. Dy. Commissioner of Part-1, Jalandhar. Income Tax, Central [PAN: AEVPB4152K] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 81to 83 & 85/Asr/2022 Assessment Years: 2009-10 to 2013-14 Rajesh Tiwari, 119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent…

CIT vs. KASHYAP MOTORS PVT LTD

ITA/670/2011HC Delhi23 Aug 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 132ASection 142Section 158Section 158B

…cussing the judgments of various ITA Nos.582/2011, 670/2011,627/2011 & 673/2011 Page 6 of 8 High Courts and not agreeing with the decision of Punjab and Haryana High Court in the case of Jagjit Sugar Mills Company Ltd v CIT 210 ITR 468 (Punjab and Haryana), we reasoned as under: “17. The Memo explaining the provisions of Finance Bill, 2008 and also Circular No.1 dated 27th March, 2009 of CBDT as reproduced hereinabove would clearly bring out that sub section (2A) to (2D) of Section 142 deal with the powers of the Assessing Officer to order for special audit and the same…

CIT vs. KASHYAP MOTORS PVT LTD

ITA/673/2011HC Delhi23 Aug 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 132ASection 142Section 158Section 158B

…cussing the judgments of various ITA Nos.582/2011, 670/2011,627/2011 & 673/2011 Page 6 of 8 High Courts and not agreeing with the decision of Punjab and Haryana High Court in the case of Jagjit Sugar Mills Company Ltd v CIT 210 ITR 468 (Punjab and Haryana), we reasoned as under: “17. The Memo explaining the provisions of Finance Bill, 2008 and also Circular No.1 dated 27th March, 2009 of CBDT as reproduced hereinabove would clearly bring out that sub section (2A) to (2D) of Section 142 deal with the powers of the Assessing Officer to order for special audit and the same…

CIT vs. RAJINDER KASHYAP

ITA/627/2011HC Delhi23 Aug 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 132ASection 142Section 158Section 158B

…cussing the judgments of various ITA Nos.582/2011, 670/2011,627/2011 & 673/2011 Page 6 of 8 High Courts and not agreeing with the decision of Punjab and Haryana High Court in the case of Jagjit Sugar Mills Company Ltd v CIT 210 ITR 468 (Punjab and Haryana), we reasoned as under: “17. The Memo explaining the provisions of Finance Bill, 2008 and also Circular No.1 dated 27th March, 2009 of CBDT as reproduced hereinabove would clearly bring out that sub section (2A) to (2D) of Section 142 deal with the powers of the Assessing Officer to order for special audit and the same…

CIT vs. RAJINDER KASHYAP

ITA/582/2011HC Delhi23 Aug 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 132ASection 142Section 158Section 158B

…cussing the judgments of various ITA Nos.582/2011, 670/2011,627/2011 & 673/2011 Page 6 of 8 High Courts and not agreeing with the decision of Punjab and Haryana High Court in the case of Jagjit Sugar Mills Company Ltd v CIT 210 ITR 468 (Punjab and Haryana), we reasoned as under: “17. The Memo explaining the provisions of Finance Bill, 2008 and also Circular No.1 dated 27th March, 2009 of CBDT as reproduced hereinabove would clearly bring out that sub section (2A) to (2D) of Section 142 deal with the powers of the Assessing Officer to order for special audit and the same…

CIT vs. BISHAN SAROOP RAM KISHAN AGRO PVT LTD

ITA/1775/2010HC Delhi27 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…of the learned counsel was that the Assessing Officer suo motu had the power to direct the assessee to get audit report and also to extend the time for submission of audit report. Learned counsel relied upon cases of Jagjit Sugar Mills Co. Ltd.vs. CIT, 210 ITR 468 (Punjab & Haryana); CIT v Puthuthotam Estates Ltd. 127 ITR 481 (Madras), P.V. Devassy v. CIT [1972] 84 ITR 502 (Kerala) and CIT v Gangaram Chapolia, 103 ITR 613 (Orissa). ITAs No.1775/ 2010, 1776/2010, 1777/2010, 1965/2010, 2032/2010, 2033/2010, 2034/2010, 2035/2010, 2036/2010, 2037/2010, 2038/2010, 2039/2010, 2046/2010 & 2047/2010…

CIT vs. BISHAN SAROOP RAM KISHAN AGRO PVT LTD

ITA - 2032 / 2010HC Delhi27 May 2011

…ssions of the learned counsel was that the Assessing Officer suo motu had the power to direct the assessee to get audit report and also to extend the time for submission of audit report. Learned counsel relied upon cases of Jagjit Sugar Mills Co. Ltd.vs. CIT, 210 ITR 468 (Punjab & Haryana); CIT v Puthuthotam Estates Ltd. 127 ITR 481 (Madras), P.V. Devassy v. CIT [1972] 84 ITR 502 (Kerala) and CIT v Gangaram Chapolia, 103 ITR 613 (Orissa). ![](_page_17_Picture_1.jpeg) - 8. In Jagjit Sugar Mills Co. Ltd (supra), the Hon'ble High Court of Punjab and Haryana had treated the word "and" appearing between the words "a…

CIT vs. RAM KISHAN DASS

ITA - 1790 / 2010HC Delhi27 May 2011

…ssions of the learned counsel was that the Assessing Officer suo motu had the power to direct the assessee to get audit report and also to extend the time for submission of audit report. Learned counsel relied upon cases of Jagjit Sugar Mills Co. Ltd.vs. CIT, 210 ITR 468 (Punjab & Haryana); CIT v Puthuthotam Estates Ltd. 127 ITR 481 (Madras), P.V. Devassy v. CIT [1972] 84 ITR 502 (Kerala) and CIT v Gangaram Chapolia, 103 ITR 613 (Orissa). ![](_page_21_Picture_1.jpeg) ![](_page_22_Picture_1.jpeg) however, even in such a connection, it is, by force of a context, reads as or. Sometimes to carry out the intention…

CIT vs. BISHAN SAROOP RAM KISHAN AGRO PVT LTD

ITA - 1775 / 2010HC Delhi27 May 2011

…of the learned counsel was that the Assessing Officer suo motu had the power to direct the assessee to get audit report and also to extend the time for submission of audit report. Learned counsel relied upon cases of Jagjit Sugar Mills Co. Ltd.vs. CIT, 210 ITR 468 (Punjab & Haryana); CIT v Puthuthotam Estates Ltd. 127 ITR 481 (Madras), P.V. Devassy v. CIT [1972] 84 ITR 502 (Kerala) and CIT v Gangaram Chapolia, 103 ITR 613 (Orissa). 2011:DHC:3002-DB ITAs No.1775/ 2010, 1776/2010, 1777/2010, 1965/2010, 2032/2010, 2033/2010, 2034/2010, 2035/2010, 2036/2010, 2037/2010, 2038/2010, 2039/2010, 2046/2010…