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.

How many judgments cite Jai Steel (India) v. Asstt. CIT?

267 judgments on BharatTax cite Jai Steel (India) v. Asstt. CIT (36 Taxmann.com 523), spanning 2015 to 2026.

Which sections of the Income Tax Act does Jai Steel (India) v. Asstt. CIT come up under?

It is most often cited in judgments turning on Section 153A, Section 132, Section 143(3), Section 139, Section 147, Section 143(2).

Jai Steel (India) v. Asstt. CIT (36 Taxmann.com 523)

Rukman Agarwal, U S Nagar vs. ACIT, Central Circle, Haldwani

In the result the appeals filed by the assessee are allowed

ITA 26/DDN/2019[2011-12]Status: DisposedITAT Dehradun18 Mar 2021AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

For Appellant: Shri Rakesh Sehgal, CAFor Respondent: Shri Naveen Chand Upadhyay

Section 133(6)Section 143(3)Section 153A

…- INCOME TAX APPELLATE TRIBUNAL “DEHRADUN BENCH” BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 Rukman Agarwal, 21/1, ACIT, D1 & D2, Nainital Road, Central Circle Vs. Civil Lines, Rudrapur, Haldwani Udham Singh Nagar, Uttarakhand Pin 263 153 PAN ABXPA3879K (Appellant) (Respondent) Assessment year 2011-12 Shiv Kumar Agarwal, 21/1, Vs. ACIT, D1 & D2, Nainital Road, Central Circle Civil Lines, Rudrapur, Haldwani Udham Singh Nagar, Uttarakhand Pin 263 153 PAN AAPPA0222P (Appellant) (Respondent) Assessment year 2012-13 Saurabh Agarwal, 21/1, D1 Vs. ACIT, Ce…

Advent Infraprojects Pvt. Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 400/JPR/2018[2012-13]Status: DisposedITAT Jaipur08 Jul 2020AY 2012-13

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Amrish Bedi (CIT DR)

Section 139Section 139(1)Section 153ASection 2Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 400/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Advent Infra Projects Private DCIT Vs. Limited Central Circle-03, 424-425, 4th Floor, Ganpati Plaza, Jaipur M.I. Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCA2327C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo dh vksj ls@ R…

DCIT Cen Cir 3(3) Cen RG 3, Mumbai vs. Welspun Corp Ltd, Mumbai

In the result, appeal filed by the assesee and appeal filed by the revenue are partly allowed for statistical purpose

ITA 5722/MUM/2015[2007-08]Status: DisposedITAT Mumbai13 Dec 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negim/S Welspun Corp Ltd. Vs. Dcit,Central Circle-22 Room No.465, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent) & Dcit,Central Circle-3(3) Vs. M/S Welspun Corp Ltd. Room No.401, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent)

Section 143(3)Section 14ASection 153ASection 32Section 32(1)(iia)Section 37Section 40aSection 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER M/s Welspun Corp Ltd. Vs. DCIT,Central Circle-22 Room No.465, 4th Floor Welspun House 7th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 PAN/GIR No.AAACW0744L (Appellant) .. (Respondent) & DCIT,Central Circle-3(3) Vs. M/s Welspun Corp Ltd. Room No.401, 4th Floor Welspun House 7th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 PAN/GI…

Welspun Corp Ltd, Mumbai vs. DCIT Cen Cir 22, Mumbai

In the result, appeal filed by the assesee and appeal filed by the revenue are partly allowed for statistical purpose

ITA 5370/MUM/2015[2007-08]Status: DisposedITAT Mumbai13 Dec 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negim/S Welspun Corp Ltd. Vs. Dcit,Central Circle-22 Room No.465, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent) & Dcit,Central Circle-3(3) Vs. M/S Welspun Corp Ltd. Room No.401, 4Th Floor Welspun House 7Th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 Pan/Gir No.Aaacw0744L (Appellant) .. (Respondent)

Section 143(3)Section 14ASection 153ASection 32Section 32(1)(iia)Section 37Section 40aSection 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER M/s Welspun Corp Ltd. Vs. DCIT,Central Circle-22 Room No.465, 4th Floor Welspun House 7th Floor, B-Wing Aaykar Bhawan Kamla Mills Compound M.K.Road Senapati Bapat Marg Mumbai-400 020 Lower Parel Mumbai-400 013 PAN/GIR No.AAACW0744L (Appellant) .. (Respondent) & DCIT,Central Circle-3(3) Vs. M/s Welspun Corp Ltd. Room No.401, 4th Floor Welspun House 7th Floor, B-Wing Aaykar Bhawan M.K.Road Kamla Mills Compound Mumbai-400 020 Senapati Bapat Marg Lower Parel Mumbai-400 013 PAN/GI…

Shri Ram Babu Vijay, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, the appeal of the assessee in ITA No

ITA 1254/JPR/2018[2011-12]Status: DisposedITAT Jaipur03 Oct 2019AY 2011-12

For Appellant: Shri B. V. Maheshwari (CA)For Respondent: Shri Abhishek Sharma (Addl.CIT)

Section 132Section 139(1)Section 143(3)Section 153ASection 80C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ’SMC’, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 1253 & 1254/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2010-11 & 11-12. cuke Shri Ram Babu Vijay, The DCIT Vs. c/o B. Vishal & Co., CA Central Circle, Raghukul, 15, UIT Plots, Kota. Nr. Gumanpura Police Station, Jhalawar Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AALPV 5282 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. V. Maheshwari (CA) jktLo dh vksj l…

Shri Ram Babu Vijay, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, the appeal of the assessee in ITA No

ITA 1253/JPR/2018[2010-11]Status: DisposedITAT Jaipur03 Oct 2019AY 2010-11

For Appellant: Shri B. V. Maheshwari (CA)For Respondent: Shri Abhishek Sharma (Addl.CIT)

Section 132Section 139(1)Section 143(3)Section 153ASection 80C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ’SMC’, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 1253 & 1254/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2010-11 & 11-12. cuke Shri Ram Babu Vijay, The DCIT Vs. c/o B. Vishal & Co., CA Central Circle, Raghukul, 15, UIT Plots, Kota. Nr. Gumanpura Police Station, Jhalawar Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AALPV 5282 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. V. Maheshwari (CA) jktLo dh vksj l…

Shri Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, both these appeals of the assessee are allowed

ITA 1032/JPR/2018[2011-12]Status: DisposedITAT Jaipur30 Sept 2019AY 2011-12

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)

Section 132Section 132(1)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA Nos. 1031 & 1032/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2010-11 & 2011-12 Rakesh Kumar Jain, cuke D.C.I.T., Vs. Opp.- Jain Mandir, Om Vilas Central Circle, Building, Bal Mandir Road, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACWPJ 1914 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri A.K. Mahla (JCIT) lquokb…

Shri Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, both these appeals of the assessee are allowed

ITA 1031/JPR/2018[2010-11]Status: DisposedITAT Jaipur30 Sept 2019AY 2010-11

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)

Section 132Section 132(1)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA Nos. 1031 & 1032/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2010-11 & 2011-12 Rakesh Kumar Jain, cuke D.C.I.T., Vs. Opp.- Jain Mandir, Om Vilas Central Circle, Building, Bal Mandir Road, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACWPJ 1914 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri A.K. Mahla (JCIT) lquokb…

Shri Yash Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, this appeal of the assessee is allowed

ITA 1034/JPR/2018[2010-11]Status: DisposedITAT Jaipur25 Sept 2019AY 2010-11

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)

Section 132Section 132(1)Section 139Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 1034/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2010-11 Yash Bhatia, cuke D.C.I.T., Vs. 49-A, New Colony, Gumanpura, Central Circle, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGGPB 8006 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri A.K. Mahla (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 26/09/2019 mn?kks"k…