Jaina Marketing & Associates v. DCIT

162 Taxmann.com 439High Court2024#7710 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 271AAB Section 274 Section 132 Section 143(3)Section 139(1)Section 271(1)(c)Section 132(4)Section 153A

Issues it is cited on

section 271aab(1)section 274(1)penalty under section 271aab section 158bfa section 270a(8)section 271aab(1a)mis-reporting of income section 270a(2)section 115bbc section 153b(1)(b)section 139(4a)anonymous donation

Judgments citing Jaina Marketing & Associates v. DCIT

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE, PUNE vs. GIRIRAJ ENTERPRISES, PUNE

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 553/PUN/2025[2021-22]Status: DisposedITAT Pune24 Jul 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 271ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2021-22 M/s. Giriraj Enterprises DCIT, Central Circle 1 Modi Baug, Building A, 1(1), Pune Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) Assessment year : 2021-22 ACIT, Central Circle M/s. Giriraj Enterprises 1(1), Pune 1 Modi Baug, Building A, Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Amol Khairnar, CIT-…

M/S GIRIRAJ ENTERPRISES,PUNE vs. DCIT, CC.1(1), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 427/PUN/2025[2021-22]Status: DisposedITAT Pune24 Jul 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 271ASection 80I

SIDHI VINAYAK METCOM LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMSHEDPUR

In the result, grounds of appeal raised by the appellant are dismissed

ITA 79/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 Jul 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaysidhi Vinayak Metcom Limited, A.C.I.T., C-2, 2Nd Floor, Basant Jamini Road, Jamshedpur. Vs. Contractors Area, Bistupur-831001 (Jharkhand) Pan No. Aaics 3599 K Appellant/ Assessee Respondent/ Revenue

Section 132(4)Section 143(3)Section 27Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Sidhi Vinayak Metcom Limited, A.C.I.T., C-2, 2nd Floor, Basant Jamini Road, Jamshedpur. Vs. Contractors Area, Bistupur-831001 (Jharkhand) PAN No. AAICS 3599 K Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Akshay Ringasia, A.R. Department represented by Smt. Rinku Singh, CIT-DR Date of hearing 09/06/2025 Date of pronouncement 09/06/2025 O R D E R PER: BENCH 1. This appeal by the assessee is directed against the order of learned Commissioner o…

ST. JOSEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

ITA 3297/CHNY/2024[2020-21]Status: DisposedITAT Chennai06 Jun 2025AY 2020-21

Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…{ "clean_text": "आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n'B' BENCH: CHENNAI\nश्री एबी टी. वर्की, न्यायिक सदस्य एवं\nश्री जगदीश, लेखा सदस्य के समक्ष\nBEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI JAGADISH, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024\nनिर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21\nSt. Joseph's Educational Trust,\n56-C, Old Mahabalipuram Road,\nSholinganallur,\nChennai-600 119.\n[PAN: AAMTS 3888 G]\n(अपीलार्थी/Appellant)\nv.\nThe DCIT,\nCentral Circle-1(3),\nChennai.\n(प्रत्यर्थी/Respondent)\nआयकर अपील सं./ITA Nos.3295 to 3297/C…

ST. JOSHEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

ITA 3296/CHNY/2024[2019-20]Status: DisposedITAT Chennai06 Jun 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. (Pan: Aamts 3888 G) (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph's Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. (PAN: AAMTS 3888 G) (अपीलार्थी/Appellant) v. The DCIT, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 निर्धारणवर्ष/Assessment Year:…

ST. JOSEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCOT. CENTRAL CIRCLE-1(3), CHENNAI

In the result, all the appeals filed by the assessees are allowed

ITA 3295/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 & 2020-21 v. St. Joseph’s Educational Trust, The DCIT, 56-C, Old Mahabalipuram Road, Central Circle-1(3), Sholinganallur, Chennai. Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 to 2…

ST. JOSEPHS EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

ITA 3294/CHNY/2024[2020-21]Status: DisposedITAT Chennai06 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aamts 3888 G] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph's Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलार्थी/Appellant) v. The DCIT, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 निर्धारणवर्ष/Assessment Year:…

ST.JOSEPHS EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

In the result, all the appeals filed by the assessees are allowed

ITA 3293/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

ATRI PAPERS, PRIVATE LIMITED.,HARIDWAR vs. ITO, HARIDWAR, HARIDWAR

In the result, the appeal of the assessee is allowed

ITA 123/DDN/2024[2017-18]Status: DisposedITAT Dehradun23 May 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraिनधा"रणवष"/Assessment Year: 2017-18 बनाम Atri Papers Private Limited, Income Tax Officer, 7A, Sandesh Nagar, Vs. Knp-C, Haridwar, Kankhal, Haridwar, Uttarakhand. Uttarakhand. Pan No.Aafcp1500J अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 270ASection 274

…ITA No.123/DDN/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “DB” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER िनधा"रणवष"/Assessment Year: 2017-18 बनाम Atri Papers Private Limited, Income Tax Officer, 7A, Sandesh Nagar, Vs. KNP-C, Haridwar, Kankhal, Haridwar, Uttarakhand. Uttarakhand. PAN No.AAFCP1500J अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Madhur Aggarwal, Adv. Revenue by Shri Amarpal Singh, Sr. DR सुनवाईक"तारीख/ Date of hearing: 08.05.2025 23.05.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M. Th…

DY.COMMISSIONER OF INCOME TAX, CENTRAL, CIRCLE-1, AURANGABAD, AURANGABAD vs. TAPADIYA CONSTRUCTIONS LTD, AURANGABAD.

In the result, appeal of the Revenue is partly allowed

ITA 976/PUN/2024[2019-20]Status: DisposedITAT Pune09 Jan 2025AY 2019-20

Bench: MS.ASHTA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 132Section 250Section 271(1)(c)Section 271ASection 281A

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASHTA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.976/PUN/2024 िनधा"रण वष" / Assessment Year : 2019-20 The Deputy Commissioner of V Tapadiya Construction Ltd., 1st Floor, Tapadia Terraces, Income Tax, s Central Circle-1, Adalat Road, Aurangabad. Aurangabad – 431001. PAN: AABCT0347F Appellant/ Revenue Respondent /Assessee Assessee by Shri Shubham Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 21/11/2024 Date of pronouncement 09/01/202…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 NOIDA, NOIDA vs. SANJAY SINGH, NOIDA

In the result, both appeals filed by the Revenue are dismissed and C

ITA 2276/DEL/2023[2016-17]Status: DisposedITAT Delhi28 Nov 2024AY 2016-17

Bench: Shri Yogesh Kumar Us & Shri Avdhesh Kumar Mishra

Section 132(4)Section 269SSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.6942/Del/2019, A.Y. 2016-17 Deputy Commissioner of Vs. Sanjay Singh, Income Tax, B-28, Gamma-I, Central Circle-1, Greater Noida, Noida (UP) Gautam Budh Nagar (UP) PAN: ADSPN2029H (Appellant) (Respondent) ITA No.2276/Del/2023, A.Y. 2016-17 Deputy Commissioner of Vs. Sanjay Singh, Income Tax, B-28, Gamma-I, Central Circle-1, Greater Noida, Noida (UP) Gautam Budh Nagar (UP) PAN: ADSPN2029H (Appellant) (Respondent) C.O.No.84/Del/2024, A.Y. 2016-17 (A…

DCIT CENTRAL CIRCLE-I, GREATER NOIDA vs. SANJAY SINGH, NOIDA

In the result, both appeals filed by the Revenue are dismissed and C

ITA 6942/DEL/2019[2016-17]Status: DisposedITAT Delhi28 Nov 2024AY 2016-17

Bench: Shri Yogesh Kumar Us & Shri Avdhesh Kumar Mishra

Section 132(4)Section 269SSection 69A

MANISH MANOHARDAS ASRANI ,MUMBAI vs. INT TAX WARD 1(1)(1), MUMBAI

In the result, the appeal filed by the Assessee is allowed

ITA 4134/MUM/2023[2019-2000]Status: DisposedITAT Mumbai15 Oct 2024AY 2019-2000

Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalassessment Year: 2019-2000

For Appellant: Dr. K. Shivaram a/w Mr. Shashi Behkal, A.RFor Respondent: Shri R.R. Makwana, Sr. DR

Section 139(9)Section 142(1)Section 143Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2019-2000 Shri Manish Manohardas INT TAX WARD Asrani, 1(1)(1), 801, 8th Floor, Triberca, Room No.1817A, Vs. 29th Road, Bandra, West, 18th Floor, Mumbai-400 050 Air India Building, PAN: AJXPA1100D Nariman Point, Mumbai – 400 021 (Appellant) (Respondent) Present for: Assessee by : Dr. K. Shivaram a/w Mr. Shashi Behkal, A.R. Revenue by : Shri R.R. Makwana, Sr. DR. Date of Hearing : 30 . 09 .2024 Date of Pronouncement : 15 . 10 .2024 O R D E…

MUKESH KHURANA,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

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

ITA 4710/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jun 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR

Section 132Section 139(1)Section 143(3)Section 271Section 271(1)Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4710/DEL/2018 [A.Y. 2014-15] Shri Mukesh Khurana Vs. The Dy. C.I.T B-7/100, Safdarjung Enclave Central Circle Extension, New Del New Delhi PAN – AMYPK 1514 B (Applicant) (Respondent) Assessee By : None Department By : Shri Subhra Jyoti Chakraborty, CIT-DR Date of Hearing : 20.06.2024 Date of Pronouncement : 27.06.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the Ld. CIT(A) - IV,…