Jagdish Chandra Suwalka v. Joint\nCommissioner of Income-tax

154 Taxmann.com 504Reported decision2023#4801 most cited

What is Jagdish Chandra Suwalka v. Joint\nCommissioner of Income-tax authority for?

A penalty under Section 271D cannot be imposed after the expiry of the larger period of limitation, which is reckoned from the date of the first show cause notice for initiating penalty proceedings.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2024 to 2025.

Also referred to as

Jagdish Chandra Suwalka v. Joint Commissioner of Income-tax · Section 271D · Section 269SS · limitation for penalty · show cause notice · penalty proceedings · ITAT Jaipur

Sections most often in play

Section 269TSection 271DSection 271ESection 275Section 153ASection 269SSSection 143Section 132

Issues it is cited on

section 275(1)(a)penalty under section 271esection 275(1)section 275(1)(c)section 245hsection 269tsection 275section 261section 271erevision under section 263section 129section 143(l)(a)

Judgments citing Jagdish Chandra Suwalka v. Joint\nCommissioner of Income-tax

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1178/JPR/2025[2021-22]Status: DisposedITAT Jaipur13 Nov 2025AY 2021-22
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1162, 1164 to 1170, 1174 to 1178/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 to 2021-22 Dy. Commissioner of Income Tax, Central Circle-02, Jaipur बनाम Vs. M/s Gokul Kripa Colonizers & Developers Pvt. Ltd. Central Circle-03, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAECG8317K अपीलार्थी / Appellant प्रत्यर्थी / Respondent CO. N…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

ITA 1177/JPR/2025[2021-22]Status: DisposedITAT Jaipur13 Nov 2025AY 2021-22
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1162, 1164 to 1170, 1174 to 1178/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 to 2021-22 Dy. Commissioner of Income Tax, Central Circle-02, Jaipur बनाम Vs. M/s Gokul Kripa Colonizers & Developers Pvt. Ltd. Central Circle-03, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAECG8317K अपीलार्थी / Appellant प्रत्यर्थी / Respondent CO. N…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1176/JPR/2025[2020-21]Status: DisposedITAT Jaipur13 Nov 2025AY 2020-21
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1162, 1164 to 1170, 1174 to 1178/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 to 2021-22 Dy. Commissioner of Income Tax, Central Circle-02, Jaipur बनाम Vs. M/s Gokul Kripa Colonizers & Developers Pvt. Ltd. Central Circle-03, Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAECG8317K अपीलार्थी / Appellant CO. N…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1175/JPR/2025[2020-21]Status: DisposedITAT Jaipur13 Nov 2025AY 2020-21
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1162, 1164 to 1170, 1174 to 1178/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 to 2021-22 Dy. Commissioner of Income Tax, Central Circle-02, Jaipur बनाम Vs. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAECG8317K अपीलार्थी / Appellant M/s Gokul Kripa Colonizers & Developers Pvt. Ltd. Central Circle-03, Jaipur प्रत्यर्थी / Respondent CO. No…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1174/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Nov 2025AY 2019-20
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1162, 1164 to 1170, 1174 to 1178/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 to 2021-22 Dy. Commissioner of Income Tax, Central Circle-02, Jaipur बनाम Vs. M/s Gokul Kripa Colonizers & Developers Pvt. Ltd. Central Circle-03, Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAECG8317K अपीलार्थी / Appellant CO. N…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed, and the

ITA 1170/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Nov 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…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 Nos. 1162, 1164 to 1170, 1174 to 1178/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 to 2021-22 cuke Dy. Commissioner of Income Tax, M/s Gokul Kripa Colonizers & Vs. Central Circle-02, Developers Pvt. Ltd. Jaipur Central Circle-03, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAECG8317K vihykFkhZ@Appellant izR;FkhZ@Respondent CO. Nos. 34 to…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1169/JPR/2025[2018]Status: DisposedITAT Jaipur13 Nov 2025
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1162, 1164 to 1170, 1174 to 1178/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 to 2021-22 Dy. Commissioner of Income Tax, Central Circle-02, Jaipur Vs. बनाम M/s Gokul Kripa Colonizers & Developers Pvt. Ltd. Central Circle-03, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAECG8317K अपीलार्थी / Appellant प्रत्यर्थी / Respondent CO. No…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1168/JPR/2025[2017-18]Status: DisposedITAT Jaipur13 Nov 2025AY 2017-18
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1162, 1164 to 1170, 1174 to 1178/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 to 2021-22 Dy. Commissioner of Income Tax, बनाम M/s Gokul Kripa Colonizers & Central Circle-02, Vs. Developers Pvt. Ltd. Jaipur Central Circle-03, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAECG8317K प्रत्यर्थी / Respondent अपीलार्थी / Appellant CO. N…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed, and the

ITA 1167/JPR/2025[2017-18]Status: DisposedITAT Jaipur13 Nov 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…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 Nos. 1162, 1164 to 1170, 1174 to 1178/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 to 2021-22 cuke Dy. Commissioner of Income Tax, M/s Gokul Kripa Colonizers & Vs. Central Circle-02, Developers Pvt. Ltd. Jaipur Central Circle-03, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAECG8317K vihykFkhZ@Appellant izR;FkhZ@Respondent CO. Nos. 34 to…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1166/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Nov 2025AY 2016-17
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1162, 1164 to 1170, 1174 to 1178/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 to 2021-22 Dy. Commissioner of Income Tax, Central Circle-02, Jaipur बनाम Vs. M/s Gokul Kripa Colonizers & Developers Pvt. Ltd. Central Circle-03, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAECG8317K अपीलार्थी / Appellant प्रत्यर्थी / Respondent CO. No…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1165/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Nov 2025AY 2016-17
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1162, 1164 to 1170, 1174 to 1178/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 to 2021-22 Dy. Commissioner of Income Tax, Central Circle-02, Jaipur बनाम Vs. M/s Gokul Kripa Colonizers & Developers Pvt. Ltd. Central Circle-03, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAECG8317K अपीलार्थी / Appellant प्रत्यर्थी / Respondent CO. No…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1164/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1162, 1164 to 1170, 1174 to 1178/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 to 2021-22 Dy. Commissioner of Income Tax, बनाम M/s Gokul Kripa Colonizers & Central Circle-02, Vs. Developers Pvt. Ltd. Jaipur Central Circle-03, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAECG8317K प्रत्यर्थी / Respondent अपीलार्थी / Appellant CO. N…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result the appeal of the revenue in ITA no

ITA 1162/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16
For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1162, 1164 to 1170, 1174 to 1178/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 to 2021-22 Dy. Commissioner of Income Tax, Central Circle-02, Jaipur बनाम Vs. M/s Gokul Kripa Colonizers & Developers Pvt. Ltd. Central Circle-03, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAECG8317K अपीलार्थी / Appellant प्रत्यर्थी / Respondent CO. N…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. Sh. Ashwani Gupta, Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 1061/JPR/2025[2022-23]Status: DisposedITAT Jaipur10 Nov 2025AY 2022-23

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Revenue Has Assailed The Appeal For Assessment Year 2012-13 In

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Mrs. Alka Gautam, CIT
Section 269SSection 269TSection 271D

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.1057 to 1061/JP/2025 निर्धारण वर्ष / Assessment Years : 2012-13, 2016-17 & 2022-23 Dy. Commissioner of Income बनाम Ashwani Gupta Tax, Vs. Central Circle-02, Jaipur P No. 13 Shubham Enclave, Civil Lines Phatak, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABAPG1591K अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से /…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. Sh. Ashwani Gupta, Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 1059/JPR/2025[2016-17]Status: DisposedITAT Jaipur10 Nov 2025AY 2016-17

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Revenue Has Assailed The Appeal For Assessment Year 2012-13 In

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Mrs. Alka Gautam, CIT
Section 269SSection 269TSection 271D

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.1057 to 1061/JP/2025 निर्धारण वर्ष / Assessment Years : 2012-13, 2016-17 & 2022-23 Dy. Commissioner of Income Tax, Central Circle-02, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABAPG1591K अपीलार्थी / Appellant बनाम Vs. Ashwani Gupta P No. 13 Shubham Enclave, Civil Lines Phatak, Jaipur प्रत्यर्थी / Respondent निर्धारिती की ओर से /…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. Sh. Ashwani Gupta, Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 1058/JPR/2025[2012-13]Status: DisposedITAT Jaipur10 Nov 2025AY 2012-13

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Revenue Has Assailed The Appeal For Assessment Year 2012-13 In

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Mrs. Alka Gautam, CIT
Section 269SSection 269TSection 271D

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA Nos.1057 to 1061/JP/2025 निर्धारण वर्ष / Assessment Years : 2012-13, 2016-17 & 2022-23 Dy. Commissioner of Income बनाम Ashwani Gupta Tax, Central Circle-02, Jaipur Vs. P No. 13 Shubham Enclave, Civil Lines Phatak, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABAPG1591K अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. Sh. Ashwani Gupta, Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 1057/JPR/2025[2012-13]Status: DisposedITAT Jaipur10 Nov 2025AY 2012-13

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Revenue Has Assailed The Appeal For Assessment Year 2012-13 In

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Mrs. Alka Gautam, CIT
Section 269SSection 269TSection 271D

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.1057 to 1061/JP/2025 निर्धारण वर्ष / Assessment Years : 2012-13, 2016-17 & 2022-23 Dy. Commissioner of Income बनाम Ashwani Gupta Tax, Vs. Central Circle-02, Jaipur P No. 13 Shubham Enclave, स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABAPG1591K Civil Lines Phatak, Jaipur अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से /…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 274/JPR/2025[2017-18]Status: DisposedITAT Jaipur26 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.268, 270, 271 & 274/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15 & 2017-18 Dy. Commissioner of Income बनाम Tax, Central Circle-02, Jaipur Vs. Kiran Fine Jewellers Private Limited F-19, Gautam Marg, Vaishali Nagar, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AADCK7512P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri R. K. Bhatra, CA राजस्व

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 271DSection 271E

…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 Nos. 268, 270, 271 & 274/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14, 2014-15 & 2017-18 cuke Dy. Commissioner of Income Kiran Fine Jewellers Private Vs. Tax, Limited Central Circle-02, Jaipur F-19, Gautam Marg, Vaishali Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh…

Deputy Commissioner of Income Tax, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 271/JPR/2025[2017-18]Status: DisposedITAT Jaipur26 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.268, 270, 271 & 274/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15 & 2017-18 Dy. Commissioner of Income बनाम Tax, Central Circle-02, Jaipur Vs. Kiran Fine Jewellers Private Limited F-19, Gautam Marg, Vaishali Nagar, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AADCK7512P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri R. K. Bhatra, CA राजस्व

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 271DSection 271E

…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 Nos. 268, 270, 271 & 274/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14, 2014-15 & 2017-18 cuke Dy. Commissioner of Income Kiran Fine Jewellers Private Vs. Tax, Limited Central Circle-02, Jaipur F-19, Gautam Marg, Vaishali Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh…

Deputy Commissioner of Income Tax, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

In the result, all the appeals of the revenue are dismissed

ITA 270/JPR/2025[2014-15]Status: DisposedITAT Jaipur26 Jun 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 271DSection 271E

…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 Nos. 268, 270, 271 & 274/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14, 2014-15 & 2017-18 cuke Dy. Commissioner of Income Kiran Fine Jewellers Private Vs. Tax, Limited Central Circle-02, Jaipur F-19, Gautam Marg, Vaishali Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh…

Jagdish Chandra Suwalka v. Joint\nCommissioner of Income-tax (154 Taxmann.com 504) — Cited in 24 Judgments | BharatTax