Jai Steel (India) v. Asstt. CIT

36 Taxmann.com 523High Court2013#307 most cited

What is Jai Steel (India) v. Asstt. CIT authority for?

An assessee cannot claim deductions or expenditures in a Section 153A assessment that were not claimed in the original completed assessment, even if documents were found during a search.

267

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2026.

Also referred to as

Jai Steel (India) · Section 153A · search assessment · undisclosed income · undisclosed property · original assessment · claim expenditure · claim deduction · Section 132 · block period

Also reported as

219 Taxmann 223

Sections most often in play

Section 153ASection 132Section 143(3)Section 139Section 147Section 143(2)Section 153CSection 148

Issues it is cited on

section 153a(1)(a)section 139(5)section 158bbsection 153a(1)regular assessmentsection 132asection 69bsection 158block periodloose paperssection 158bsearch assessment

Judgments citing Jai Steel (India) v. Asstt. CIT

Smt. Nita Sethia, Kolkata vs. DCIT, Central Circle - 3(3), Kolkata

Appeal is allowed

ITA 1994/KOL/2018[2012-13]Status: DisposedITAT Kolkata30 Nov 2018AY 2012-13

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2012-13 Smt. Nita Sethia V/S. Dcit, Central Circle- 5, Janki Shah Road, 1St 3(3), 110, Shanti Pally, Floor, Hastings, Aayakar Bhavan, Kolkata-700022 Poorva, E.M. Bye Pass, [Pan No.Ajwps 8335 H] Nr. Ruby Hospital, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.M. Surana, Advocate अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Cit-Dr ""यथ" क" ओर से/By Respondent 12-11-2018 सुनवाई क" तार"ख/Date Of Hearing 30-11-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For The Assessment Year 2012-13 Arises Against Commissioner Of Income Tax (Appeals)-21, Kolkata’S Order Dated 31.08.2018 Passed In Case No.930/Acit,Cc-3(3)/Cit(A)-21/Kol/2015-16, Involving Proceedings U/S 153A R.W.S.143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee Raises Two Substantive Grounds In Her Instant Appeal. Her Former Legal Grievance Challenges Validity Of Sec. 153A Proceedings In Absence Of Any Incriminating Material Found Or Seized During The Course Of Search. This Follows Her Latter Substantive Ground On Merits That The Assessing Officer & The Cit(A) Have Erred In Law As Well As On Facts In Treating Long

Section 143(2)Section 153Section 153ASection 153CSection 68

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member Assessment Year :2012-13 Smt. Nita Sethia V/s. DCIT, Central Circle- 5, Janki Shah Road, 1st 3(3), 110, Shanti Pally, Floor, Hastings, Aayakar Bhavan, Kolkata-700022 Poorva, E.M. Bye Pass, [PAN No.AJWPS 8335 H] Nr. Ruby Hospital, Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.M. Surana, Advocate अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, CIT-DR ""यथ" क" ओर से/By Respondent 12-11-2018 सुनवाई क" तार"ख/Date of He…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4635/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4634/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4633/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Jul 2018AY 2009-10

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4632/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Jul 2018AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4631/DEL/2014[2007-08]Status: DisposedITAT Delhi31 Jul 2018AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4630/DEL/2014[2006-07]Status: DisposedITAT Delhi31 Jul 2018AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

M/S. Meroform (India) Pvt. Ltd., Uttar Pradesh vs. DCIT, New Delhi

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4494/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, Jaipur vs. Rajendra Kumar Jain, Jaipur

ITA 521/JPR/2017[2010-11]Status: DisposedITAT Jaipur28 Mar 2018AY 2010-11
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 132(4)Section 147Section 148Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 293, 408, 294 & 295/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2007-08, 09-10, 10-11 & 11-12. cuke Shri Rajendra Kumar Jain, The ACIT, Vs. D 23-25, Prem Bhawan, Central Circle-2, Lal Bahadur Nagar, J.L.N. Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AATPJ 5294 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 519, 520 & 521/JP…

ACIT, Jaipur vs. Rajendra Kumar Jain, Jaipur

ITA 520/JPR/2017[2009-10]Status: DisposedITAT Jaipur28 Mar 2018AY 2009-10
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 132(4)Section 147Section 148Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 293, 408, 294 & 295/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2007-08, 09-10, 10-11 & 11-12. cuke Shri Rajendra Kumar Jain, The ACIT, Vs. D 23-25, Prem Bhawan, Central Circle-2, Lal Bahadur Nagar, J.L.N. Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AATPJ 5294 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 519, 520 & 521/JP…

ACIT, Jaipur vs. Rajendra Kumar Jain, Jaipur

ITA 519/JPR/2017[2007-08]Status: DisposedITAT Jaipur28 Mar 2018AY 2007-08
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 132(4)Section 147Section 148Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 293, 408, 294 & 295/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2007-08, 09-10, 10-11 & 11-12. cuke Shri Rajendra Kumar Jain, The ACIT, Vs. D 23-25, Prem Bhawan, Central Circle-2, Lal Bahadur Nagar, J.L.N. Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AATPJ 5294 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 519, 520 & 521/JP…

Rajendra Kumar Jain, Jaipur vs. ACIT, Jaipur

ITA 408/JPR/2017[2009-10]Status: DisposedITAT Jaipur28 Mar 2018AY 2009-10
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 132(4)Section 147Section 148Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 293, 408, 294 & 295/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2007-08, 09-10, 10-11 & 11-12. cuke Shri Rajendra Kumar Jain, The ACIT, Vs. D 23-25, Prem Bhawan, Central Circle-2, Lal Bahadur Nagar, J.L.N. Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AATPJ 5294 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 519, 520 & 521/JP…

Rajendra Kumar Jain, Jaipur vs. ACIT, Jaipur

ITA 295/JPR/2017[2011-12]Status: DisposedITAT Jaipur28 Mar 2018AY 2011-12
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 132(4)Section 147Section 148Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 293, 408, 294 & 295/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2007-08, 09-10, 10-11 & 11-12. cuke Shri Rajendra Kumar Jain, The ACIT, Vs. D 23-25, Prem Bhawan, Central Circle-2, Lal Bahadur Nagar, J.L.N. Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AATPJ 5294 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 519, 520 & 521/JP…

Rajendra Kumar Jain, Jaipur vs. ACIT, Jaipur

ITA 294/JPR/2017[2010-11]Status: DisposedITAT Jaipur28 Mar 2018AY 2010-11
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 132(4)Section 147Section 148Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 293, 408, 294 & 295/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2007-08, 09-10, 10-11 & 11-12. cuke Shri Rajendra Kumar Jain, The ACIT, Vs. D 23-25, Prem Bhawan, Central Circle-2, Lal Bahadur Nagar, J.L.N. Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AATPJ 5294 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 519, 520 & 521/JP…

Rajendra Kumar Jain, Jaipur vs. ACIT, Jaipur

ITA 293/JPR/2017[2007-08]Status: DisposedITAT Jaipur28 Mar 2018AY 2007-08
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 132(4)Section 147Section 148Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 293, 408, 294 & 295/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2007-08, 09-10, 10-11 & 11-12. cuke Shri Rajendra Kumar Jain, The ACIT, Vs. D 23-25, Prem Bhawan, Central Circle-2, Lal Bahadur Nagar, J.L.N. Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AATPJ 5294 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 519, 520 & 521/JP…

Laxmi Narain Agarwal, Jaipur vs. ACIT, Central Circle-3, Jaipur

In the result, for the assessment years 2009-10 and 2010-11

ITA 851/JPR/2015[2112-13]Status: DisposedITAT Jaipur21 Mar 2018AY 2112-13
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Smt. Roli Agarwal (CIT) &
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 848 to 851/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 to 2012-13 cuke Shri Laxmi Narain Agarwal The ACIT, Vs. 104, Ridhi Sidhi Apartment, Central Circle-3, Ahinsa Circle, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABSPA 1338 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1022 to 1025/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 to…

Laxmi Narain Agarwal, Jaipur vs. ACIT, Central Circle-3, Jaipur

In the result, for the assessment years 2009-10 and 2010-11

ITA 850/JPR/2015[2011-12]Status: DisposedITAT Jaipur21 Mar 2018AY 2011-12
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Smt. Roli Agarwal (CIT) &
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 848 to 851/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 to 2012-13 cuke Shri Laxmi Narain Agarwal The ACIT, Vs. 104, Ridhi Sidhi Apartment, Central Circle-3, Ahinsa Circle, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABSPA 1338 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1022 to 1025/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 to…

Laxmi Narain Agarwal, Jaipur vs. ACIT, Central Circle-3, Jaipur

In the result, for the assessment years 2009-10 and 2010-11

ITA 849/JPR/2015[2010-11]Status: DisposedITAT Jaipur21 Mar 2018AY 2010-11
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Smt. Roli Agarwal (CIT) &
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 848 to 851/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 to 2012-13 cuke Shri Laxmi Narain Agarwal The ACIT, Vs. 104, Ridhi Sidhi Apartment, Central Circle-3, Ahinsa Circle, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABSPA 1338 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1022 to 1025/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 to…

Laxmi Narain Agarwal, Jaipur vs. ACIT, Central Circle-3, Jaipur

In the result, for the assessment years 2009-10 and 2010-11

ITA 848/JPR/2015[2009-10]Status: DisposedITAT Jaipur21 Mar 2018AY 2009-10
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Smt. Roli Agarwal (CIT) &
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 848 to 851/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 to 2012-13 cuke Shri Laxmi Narain Agarwal The ACIT, Vs. 104, Ridhi Sidhi Apartment, Central Circle-3, Ahinsa Circle, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABSPA 1338 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1022 to 1025/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 to…

ACIT, Central Circle-3, Jaipur vs. Laxmi Narain Agarwal, Jaipur

In the result, for the assessment years 2009-10 and 2010-11

ITA 1023/JPR/2015[2010-11]Status: DisposedITAT Jaipur21 Mar 2018AY 2010-11
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Smt. Roli Agarwal (CIT) &
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 848 to 851/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 to 2012-13 cuke Shri Laxmi Narain Agarwal The ACIT, Vs. 104, Ridhi Sidhi Apartment, Central Circle-3, Ahinsa Circle, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABSPA 1338 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1022 to 1025/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 to…