Jai Kumar Jain v. ACIT

99 TTJ 744Income Tax Appellate Tribunal2006#11907 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing Jai Kumar Jain v. ACIT

RAJESHWER SINGH YADAV,UTTAR PRADESH vs. DCIT CENTRAL CIRCLE , GHAZIABAD

In the result, both the appeal filed by the Assessee stands allowed

ITA 1910/DEL/2022[2018-19]Status: DisposedITAT Delhi11 Apr 2023AY 2018-19

Bench: Shri N.K. Choudhry & Dr. Brr Kumar

For Appellant: Sh. Gaurav Jain, Ld. AdvFor Respondent: Sh. T. Kipgen, Ld. CIT/DR
Section 115BSection 132Section 153ASection 250(6)Section 69A

…jewellery or other valuable articles etc. have been recovered .” 10.4 We observe that various Benches of the Tribunal in the cases of Strawpack (India) Pvt. Ltd. vs. DCIT (2003) 84 ITD 320 (Mum), Jai Kumar Jain vs. ACIT (2007) 11 SOT 61 (Jaipur)(URO)/(2006) 99 TTJ 744 (Jaipur) dated 23.09.2005, Sheth Akshya Pushpavandan vs. DCIT (2010) 130 TTJ 42 (Ahmedabad) (UO) dated 05.02.2010 and Pradeep Amritlal Runwal vs. Tax Recovery Officer, Range-3, Pune (2014) 47 taxmann.com 293 (Pune-Trib) dealt with the presumption prescribed u/s. 132(4A) and 292C of the Act and situation/issue wherein on the basis of some loose pap…

RAJESHWER YADAV,UTTAR PADESH vs. DCIT CENTRAL CIRCLE , UTTAR PRADESH

In the result, both the appeal filed by the Assessee stands allowed

ITA 1909/DEL/2022[2017-18]Status: DisposedITAT Delhi11 Apr 2023AY 2017-18

Bench: Shri N.K. Choudhry & Dr. Brr Kumar

For Appellant: Sh. Gaurav Jain, Ld. AdvFor Respondent: Sh. T. Kipgen, Ld. CIT/DR
Section 115BSection 132Section 153ASection 250(6)Section 69A

…jewellery or other valuable articles etc. have been recovered .” 10.4 We observe that various Benches of the Tribunal in the cases of Strawpack (India) Pvt. Ltd. vs. DCIT (2003) 84 ITD 320 (Mum), Jai Kumar Jain vs. ACIT (2007) 11 SOT 61 (Jaipur)(URO)/(2006) 99 TTJ 744 (Jaipur) dated 23.09.2005, Sheth Akshya Pushpavandan vs. DCIT (2010) 130 TTJ 42 (Ahmedabad) (UO) dated 05.02.2010 and Pradeep Amritlal Runwal vs. Tax Recovery Officer, Range-3, Pune (2014) 47 taxmann.com 293 (Pune-Trib) dealt with the presumption prescribed u/s. 132(4A) and 292C of the Act and situation/issue wherein on the basis of some loose pap…

DCIT, CENTRAL CIRCLE-1, JAIPUR vs. SHRI NITESH AGRAWAL, JAIPUR

In the result, appeal filed by the revenue is dismissed

ITA 1305/JPR/2019[2017-18]Status: DisposedITAT Jaipur30 Nov 2022AY 2017-18
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Sanjay Dhariwal (CIT)
Section 132Section 132(1)Section 139Section 143(3)Section 153ASection 292CSection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH-B, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa MkW- ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 1305/JP/2019 Assessment Year : 2017-18. cuke DCIT, Central Circle-1 Shri Nitesh Agrawal, Vs. Jaipur. 206, Dhanshree Tower-1, Central Spine, Vidhyadhar Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AEWPA 7180 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri Sanjay Dha…

DCIT, CENTRAL CIRCLE-1, JAIPUR vs. LATE SMT. PUSHPA GOYAL, JAIPUR

In the result, all the three appeals filed by the Revenue are dismissed

ITA 1301/JPR/2019[2015-16]Status: DisposedITAT Jaipur03 Jan 2022AY 2015-16
For Appellant: Shri P. C. Parwal (CA)For Respondent: Sh. B. K. Gupta (PCIT) fu/kZkfjrh dh vksj ls@
Section 115Section 132(1)Section 139Section 139(5)Section 143(2)Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1299/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2013-14 cuke Deputy Commissioner of Income Late Smt. Pushpa Goyal, Vs. Tax, Central Circle-01, Jaipur Through Legal Heir, Shri Munna Lal Goyal, B-40A- Ganesh Marg, Bapu Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABBPG3686N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 1300/J…

DCIT, CENTRAL CIRCLE-1, JAIPUR vs. LATE SMT. PUSHPA GOYAL, JAIPUR

In the result, all the three appeals filed by the Revenue are dismissed

ITA 1300/JPR/2019[2014-15]Status: DisposedITAT Jaipur03 Jan 2022AY 2014-15
For Appellant: Shri P. C. Parwal (CA)For Respondent: Sh. B. K. Gupta (PCIT) fu/kZkfjrh dh vksj ls@
Section 115Section 132(1)Section 139Section 139(5)Section 143(2)Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1299/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2013-14 cuke Deputy Commissioner of Income Late Smt. Pushpa Goyal, Vs. Tax, Central Circle-01, Jaipur Through Legal Heir, Shri Munna Lal Goyal, B-40A- Ganesh Marg, Bapu Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABBPG3686N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 1300/J…

DCIT, CENTRAL CIRCLE-1, JAIPUR vs. LATE SMT. PUSHPA GOYAL, JAIPUR

In the result, all the three appeals filed by the Revenue are dismissed

ITA 1299/JPR/2019[2013-14]Status: DisposedITAT Jaipur03 Jan 2022AY 2013-14
For Appellant: Shri P. C. Parwal (CA)For Respondent: Sh. B. K. Gupta (PCIT) fu/kZkfjrh dh vksj ls@
Section 115Section 132(1)Section 139Section 139(5)Section 143(2)Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1299/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2013-14 cuke Deputy Commissioner of Income Late Smt. Pushpa Goyal, Vs. Tax, Central Circle-01, Jaipur Through Legal Heir, Shri Munna Lal Goyal, B-40A- Ganesh Marg, Bapu Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABBPG3686N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 1300/J…

UMA SINGAL,NEW DELHI vs. ACIT, CENTRL CIRCLE-3, NEW DELHI

ITA 1484/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Dec 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…ged in such transactions. (8) Sheth Akshay Pushpavadan Vs. DCIT (2010) 130 TTJ 42 (Ahd. UO): Held that presumption u/s 132(4A) is not available when the seized papers are recovered from third party and not from the assessee. (9) Jai Kumar Jain Vs. ACIT (2006) 99 TTJ 744 (Jaipur): Held as under: ―Addition in the instant case was made on the basis of the papers found from ‗A‘ (Third Party). In search these papers were not confronted to the assessee. From the assessment order it was not borne out whether ‗A‘ (Third Party) had stated these papers as pertaining to the assessee. No presumption could be drawn against th…

RITU SINGAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 3, NEW DELHI

ITA 1481/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Dec 2018AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…ged in such transactions. (8) Sheth Akshay Pushpavadan Vs. DCIT (2010) 130 TTJ 42 (Ahd. UO): Held that presumption u/s 132(4A) is not available when the seized papers are recovered from third party and not from the assessee. (9) Jai Kumar Jain Vs. ACIT (2006) 99 TTJ 744 (Jaipur): Held as under: ―Addition in the instant case was made on the basis of the papers found from ‗A‘ (Third Party). In search these papers were not confronted to the assessee. From the assessment order it was not borne out whether ‗A‘ (Third Party) had stated these papers as pertaining to the assessee. No presumption could be drawn against th…

BISWABRATA MAITY,HOOGHLY vs. CIT, -XX, KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

ITA 1188/KOL/2014[2009-2010]Status: DisposedITAT Kolkata10 Aug 2016AY 2009-2010

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2009-10

Section 143(2)Section 143(3)Section 263Section 263(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2009-10 Biswabrata Maity CIT, Kolkata-XX बनाम / 100/60, G.T. Road, Rishra, 54/1, Rafi Ahmed V/s. Kidwai Road, 1st, Dist. Hooghly, Pin-712248 [PAN No. AKJPM 1320 M] Floor, Kolkata-700 016 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Somnath Ghosh, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sachchidananda Srivastva, CIT-DR ""यथ" क" ओर से/By Respondent 16-06-2016 सुनवाई क" तार"ख/Date of Hearing 10-08-2016 घोषणा क" तार"ख/Date of Pronouncement…

Jai Kumar Jain v. ACIT (99 TTJ 744) — Cited in 9 Judgments | BharatTax