Jaipur) 99-125 COMPILATION-III SNo. Particulars Page No 12. ACIT v. AIM Fincon

166 Taxmann.com 681Supreme Court of India2024#19440 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 133(6)Section 68 Section 69C Section 10A Section 142(1)

Issues it is cited on

beyond four years kelvinator mere change of opinion live link income escaping assessment change of opinion entry operator tangible material section 149 addition u/s 68 escapement of income reason to believe

Judgments citing Jaipur) 99-125 COMPILATION-III SNo. Particulars Page No 12. ACIT v. AIM Fincon

Dy. Commissioner of Income Tax, Central Circle-27, Delhi vs. Nkg Infrastructure Limited, Delhi

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

ITA 5109/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Jun 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Rajat Jain, CAFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 143(2)Section 143(3)Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER DCIT, Central Circle 27, vs. M/s. NKG Infrastructure Limited, Delhi. 204, Kailash Building, 26, K.G. Marg, Connaught Place, New Delhi – 110 001. (PAN : AACCN1659D) M/s. NKG Infrastructure Limited, vs. DCIT, Central Circle 27, 204, Kailash Building, Delhi. 26, K.G. Marg, Connaught Place, New Delhi – 110 001. (PAN : AACCN1659D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajat Jain, CA Shri Akshat Jain, CA REVENUE BY : Shri Sunil Kumar Yadav, CIT DR Date of Hearin…

Nkg Infrastructure Limited, New Delhi vs. DCIT, Central Circle-27, Delhi

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

ITA 4749/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Jun 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Rajat Jain, CAFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 143(2)Section 143(3)Section 148Section 153ASection 68Section 69C

Hetal Pagare, ACIT 16(2), Mumbai vs. Hasmukh Kababhai Ravat, Mulund West

In the result, the appeal filed by the revenue is accordingly dismissed in above terms

ITA 120/MUM/2025[2015-16]Status: DisposedITAT Mumbai14 May 2025AY 2015-16

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhanacit 16(2), Vs. Hasmukh Kababhai Ravat, Room No. 481, Aayakar Bhavan, 1901, Moksh Mahal Building, Mumbai-400 020 Maharashtra-400 080 Pan: Aabpr2061D (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 148ASection 149(1)(b)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ACIT 16(2), Vs. Hasmukh Kababhai Ravat, Room no. 481, Aayakar Bhavan, 1901, Moksh Mahal Building, Mumbai-400 020 Maharashtra-400 080 PAN: AABPR2061D (Appellant) (Respondent) Department Represented by : Shri Hemanshu Joshi, Ld. DR Assessee Represented by : Shri Bhadresh Doshi, Ld. AR Date of conclusion of Hearing : 01.05.2025 Date of Pronouncement : 14.05.2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by the revenue against the order of…

Income Tax Officer, Jaipur vs. Kedia Builders and Colonizers Private Limited, Jaipur

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

ITA 901/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 147

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 872 to 875 & 901/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 to 2016-17 cuke Income Tax Officer, Kedia Builders and Colonizers Vs. Jaipur Pvt. Ltd., A-6-10, Shyam Nagar, Benad Road, Nadi Ka Phatak Jhotwara, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCA 4547 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@…