Jayantilal Patel v. ACIT &Ors.

233 ITR 588High Court1998#2125 most cited
54

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

Jayantilal Patel v. ACIT · Section 132 Income Tax Act · 1961 · Section 153A · Section 69A · Section 69B · search and seizure assessment · onus of proof · dumb documents · undisclosed income · unexplained investment · Section 132(4A) presumption

Sections most often in play

Section 1961Section 143(3)Section 153ASection 69ASection 69BSection 132Section 145(3)Section 147

Issues it is cited on

buyback of sharessection 28(v)section 269tonus of proofsection 2(43)section 23(3)section 269ssection 271esection 158bbdumb documentssection 2(31)section 132(4a)

Judgments citing Jayantilal Patel v. ACIT &Ors.

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 797/IND/2019[2013-14]Status: DisposedITAT Indore31 Jan 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…ch from the assessee are dumb documents and there are concurrent findings of CIT(A) and the Tribunal to this effect. Since the conclusions are essentially factual, no substantial question of law arises for consideration". Jayantilal Patel Vs. ACIT &Ors (1998) 233 ITR 588 (Raj) - Page 21 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Held that - "During search at the residence of Dr.Tomar, the Department official found a slip containing some figures. This piece of paper claimed to have been recovered at the time of se…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 796/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…ch from the assessee are dumb documents and there are concurrent findings of CIT(A) and the Tribunal to this effect. Since the conclusions are essentially factual, no substantial question of law arises for consideration". Jayantilal Patel Vs. ACIT &Ors (1998) 233 ITR 588 (Raj) - Page 21 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Held that - "During search at the residence of Dr.Tomar, the Department official found a slip containing some figures. This piece of paper claimed to have been recovered at the time of se…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 795/IND/2019[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…ch from the assessee are dumb documents and there are concurrent findings of CIT(A) and the Tribunal to this effect. Since the conclusions are essentially factual, no substantial question of law arises for consideration". Jayantilal Patel Vs. ACIT &Ors (1998) 233 ITR 588 (Raj) - Page 21 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Held that - "During search at the residence of Dr.Tomar, the Department official found a slip containing some figures. This piece of paper claimed to have been recovered at the time of se…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 794/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…ch from the assessee are dumb documents and there are concurrent findings of CIT(A) and the Tribunal to this effect. Since the conclusions are essentially factual, no substantial question of law arises for consideration". Jayantilal Patel Vs. ACIT &Ors (1998) 233 ITR 588 (Raj) - Page 21 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Held that - "During search at the residence of Dr.Tomar, the Department official found a slip containing some figures. This piece of paper claimed to have been recovered at the time of se…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 793/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…ch from the assessee are dumb documents and there are concurrent findings of CIT(A) and the Tribunal to this effect. Since the conclusions are essentially factual, no substantial question of law arises for consideration". Jayantilal Patel Vs. ACIT &Ors (1998) 233 ITR 588 (Raj) - Page 21 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Held that - "During search at the residence of Dr.Tomar, the Department official found a slip containing some figures. This piece of paper claimed to have been recovered at the time of se…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 791/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…ch from the assessee are dumb documents and there are concurrent findings of CIT(A) and the Tribunal to this effect. Since the conclusions are essentially factual, no substantial question of law arises for consideration". Jayantilal Patel Vs. ACIT &Ors (1998) 233 ITR 588 (Raj) - Page 18 of 34 Late Shri Puneet Agrawal(Legal Representative – Smt. Neeti Agrawal) ITA Nos. 787,788, 790 & 791/Ind/2019 - AY 2009-10& 2010-11 Held that - "During search at the residence of Dr.Tomar, the Department official found a slip containing some figures. This piece of paper claimed to have been recovered at the time of search cont…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 790/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…ch from the assessee are dumb documents and there are concurrent findings of CIT(A) and the Tribunal to this effect. Since the conclusions are essentially factual, no substantial question of law arises for consideration". Jayantilal Patel Vs. ACIT &Ors (1998) 233 ITR 588 (Raj) - Page 18 of 34 Late Shri Puneet Agrawal(Legal Representative – Smt. Neeti Agrawal) ITA Nos. 787,788, 790 & 791/Ind/2019 - AY 2009-10& 2010-11 Held that - "During search at the residence of Dr.Tomar, the Department official found a slip containing some figures. This piece of paper claimed to have been recovered at the time of search cont…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 789/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…ch from the assessee are dumb documents and there are concurrent findings of CIT(A) and the Tribunal to this effect. Since the conclusions are essentially factual, no substantial question of law arises for consideration". Jayantilal Patel Vs. ACIT &Ors (1998) 233 ITR 588 (Raj) - Page 18 of 34 Late Shri Puneet Agrawal(Legal Representative – Smt. Neeti Agrawal) ITA Nos. 787,788, 790 & 791/Ind/2019 - AY 2009-10& 2010-11 Held that - "During search at the residence of Dr.Tomar, the Department official found a slip containing some figures. This piece of paper claimed to have been recovered at the time of search cont…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 788/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…ch from the assessee are dumb documents and there are concurrent findings of CIT(A) and the Tribunal to this effect. Since the conclusions are essentially factual, no substantial question of law arises for consideration". Jayantilal Patel Vs. ACIT &Ors (1998) 233 ITR 588 (Raj) - Page 18 of 34 Late Shri Puneet Agrawal(Legal Representative – Smt. Neeti Agrawal) ITA Nos. 787,788, 790 & 791/Ind/2019 - AY 2009-10& 2010-11 Held that - "During search at the residence of Dr.Tomar, the Department official found a slip containing some figures. This piece of paper claimed to have been recovered at the time of search cont…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 787/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…ch from the assessee are dumb documents and there are concurrent findings of CIT(A) and the Tribunal to this effect. Since the conclusions are essentially factual, no substantial question of law arises for consideration". Jayantilal Patel Vs. ACIT &Ors (1998) 233 ITR 588 (Raj) - Page 18 of 34 Late Shri Puneet Agrawal(Legal Representative – Smt. Neeti Agrawal) ITA Nos. 787,788, 790 & 791/Ind/2019 - AY 2009-10& 2010-11 Held that - "During search at the residence of Dr.Tomar, the Department official found a slip containing some figures. This piece of paper claimed to have been recovered at the time of search cont…

Dy. Commissioner of Income Tax, Central Cir. -4, Surat vs. Shree Kuberji Textile Deck, Surat

In the result, grounds of appeal raised by revenue as well as assessee are dismissed

ITA 223/SRT/2023[2020-21]Status: DisposedITAT Surat29 Dec 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 63 & 64/Srt/2023 (Ay: 2016-17 & 2019-20) (Physical Hearing) D.C.I.T., Shree Kuberji Textile Deck, Central Circle-4, 2Nd Floor, Shree Kuberji Corporate Vs. Surat. House, Begumpura, Nr. Khndaa Kuva Road, Surat-395002. Pan No. Acsfs 4939 A Appellant/ Revenue Respondent/ Assessee D.C.I.T., Shree Kuberji Textile Deck, Central Circle-4, 2Nd Floor, Shree Kuberji Corporate Vs. Surat. House, Begumpura, Nr. Khndaa Kuva Road, Surat-395002. Pan No. Acsfs 4939 A Appellant/Revenue Respondent/Assessee

Section 153ASection 254(1)Section 292CSection 69B

…assessee relied upon the following case laws: IT(SS)A No. 63 & 64/Srt/2023 & ITA 223/Srt/2023 DCIT Vs Shree Kuberji Textile Deck (1) CIT Vs Maulikumar K Shah 307 ITR 137 (Guj) (2) CIT Vs S. M. Aggrawala 293 ITR 43 (Del HC) (3) Jayantilal Patel Vs ACIT (1998) 233 ITR 588 (Raj) (4) S.K. Gupta Vs DCIT (1999) 63 TTJ (Delhi Trib) 532 (5) Atul Kumar Jain Vs DCIT 64 TTJ 786 (Del Trib) (6) Pooja Bhatt Vs ACIT (2000) 73 ITD 205 (Mum Trib) (7) ITO Vs Shri Rajkumar Birla ITA NO. 934/944/945/Hyd/2012 (Hyd Trib) (8) Amar N Shah (1997) 6 ITD 560 (9) Shed Akshay Pushpavadan Vs DCIT (2010) 130 TTJ 48 (Ahd) (10) ACIT Vs Shri Sha…

ITO, Ward-2(2)(3), Surat vs. Maheshchand G. Patel (HUF), Surat

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

ITA 20/SRT/2020[2008-09]Status: DisposedITAT Surat27 Sept 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., Maheshchandra G. Patel (Huf), Ward-2(2)(3), 22, Vrajbhumi, Tirumala Society, In Vs. Surat. Front Of Balaji Nagar, Piplod, Surat. Pan No. Aajhm 2315 P Appellant/ Assessee Respondent/ Revenue

Section 132Section 147Section 148Section 254(1)Section 292C

…either of the parties and treated such document as a dumb document. 10. The ld. CIT(A) after referring the decision of Hon'ble Jurisdictional High Court in the case of CIT Vs Maulik Kumar K. Shah (2008) 307 ITR 137 (Guj), Jayantilal Patel Vs ACIT & Ors (1998) 233 ITR 588 (Raj), N K Malhan Vs DCIT (2004) 91 TTJ 938 (Delhi) and various other decisions, deleted the entire addition. The ld. CIT(A) further held that the decision of ld. CIT(A) in case of purchasers was also upheld by the Jurisdictional Tribunal in ITA No. 386, 387, 388, 396/Ahd/2017 and ITA No. 2220, 2221, 2222 & 2394/Ahd/2016 dated 25/10/2019 and extr…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. Shri Ajay Govinddas Saraf, Nagpur

In the result, all the appeals filed by the revenue and cross objections filed by the assessee are dismissed

ITA 509/NAG/2016[2011-12]Status: DisposedITAT Nagpur25 Jul 2022AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.506, 508 & 509/Nag/2016 Assessment Years. : 2006-07, 2009-10 & 2011-12) Vs Ajay Govinddas Saraf, Dy.Cit, Cir-2(2), Nagpur Flat No.2, Yogeshwar Ganga Apartment, 97-98, Farm Land, Ramdaspeth, Nagpur-12 Pan No. : Aqfps 2701 K & Cross Objection Nos.11, 13 & 14/Nag/2017 (Arising Out Of Ita Nos.506, 508 & 509/Nag/2016) Assessment Years. : 2006-07, 2009-10 & 2011-12) Vs Dy.Cit, Cir-2(2), Nagpur Ajay Govinddas Saraf, Flat No.2, Yogeshwar Ganga Apartment, 97-98, Farm Land, Ramdaspeth, Nagpur-12 Pan No. : Aqfps 2701 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit निर्ााररती की ओर से /Assessee By Shri Sudesh Banthia, Ca सुिवाई की तारीख / Date Of Hearing : 19/04/2022 घोषणा की तारीख/Date Of Pronouncement : 25/07/2022 आदेश / O R D E R

For Respondent: Shri Piyush Kolhe, CIT

…आयकर अपीलीय अधिकरण, नागपुर न्यायपीठ, नागपुर IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA Nos.506, 508 & 509/NAG/2016 Assessment Years. : 2006-07, 2009-10 & 2011-12) Vs Ajay Govinddas Saraf, Dy.CIT, CIR-2(2), Nagpur Flat No.2, Yogeshwar Ganga Apartment, 97-98, Farm Land, Ramdaspeth, Nagpur-12 PAN No. : AQFPS 2701 K AND Cross Objection Nos.11, 13 & 14/NAG/2017 (Arising out of ITA Nos.506, 508 & 509/NAG/2016) Assessment Years. : 2006-07, 2009-10 & 2011-12) Vs Dy.CIT, CIR-2(2), Nagpur Ajay Govinddas Saraf, Flat No.2, Yogeshwar Ganga…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. Shri Ajay Govinddas Saraf, Nagpur

In the result, all the appeals filed by the revenue and cross objections filed by the assessee are dismissed

ITA 508/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.506, 508 & 509/Nag/2016 Assessment Years. : 2006-07, 2009-10 & 2011-12) Vs Ajay Govinddas Saraf, Dy.Cit, Cir-2(2), Nagpur Flat No.2, Yogeshwar Ganga Apartment, 97-98, Farm Land, Ramdaspeth, Nagpur-12 Pan No. : Aqfps 2701 K & Cross Objection Nos.11, 13 & 14/Nag/2017 (Arising Out Of Ita Nos.506, 508 & 509/Nag/2016) Assessment Years. : 2006-07, 2009-10 & 2011-12) Vs Dy.Cit, Cir-2(2), Nagpur Ajay Govinddas Saraf, Flat No.2, Yogeshwar Ganga Apartment, 97-98, Farm Land, Ramdaspeth, Nagpur-12 Pan No. : Aqfps 2701 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Piyush Kolhe, Cit निर्ााररती की ओर से /Assessee By Shri Sudesh Banthia, Ca सुिवाई की तारीख / Date Of Hearing : 19/04/2022 घोषणा की तारीख/Date Of Pronouncement : 25/07/2022 आदेश / O R D E R

For Respondent: Shri Piyush Kolhe, CIT

…आयकर अपीलीय अधिकरण, नागपुर न्यायपीठ, नागपुर IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA Nos.506, 508 & 509/NAG/2016 Assessment Years. : 2006-07, 2009-10 & 2011-12) Vs Ajay Govinddas Saraf, Dy.CIT, CIR-2(2), Nagpur Flat No.2, Yogeshwar Ganga Apartment, 97-98, Farm Land, Ramdaspeth, Nagpur-12 PAN No. : AQFPS 2701 K AND Cross Objection Nos.11, 13 & 14/NAG/2017 (Arising out of ITA Nos.506, 508 & 509/NAG/2016) Assessment Years. : 2006-07, 2009-10 & 2011-12) Vs Dy.CIT, CIR-2(2), Nagpur Ajay Govinddas Saraf, Flat No.2, Yogeshwar Ganga…

Shri Ashok Dharendra, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 256/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Apr 2022AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita No. 256/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 Shri Ashok Dharendra, Cuke D.C.I.T. 23, Shivraj Niketan Scheme, Vs. Central Circle-3, Gautam Marg, Nr Vaishali Jaipur. Nagar Circle, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aavpd 6554 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri S. Najmi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/02/2022 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 12 /04/2022 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A)- 4, Jaipur Dated 01/12/2017 For The A.Y. 2015-16 In The Matter Of Order Passed U/S 143(3) Read With Section 153B(1)(B) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. On The Facts & In The Circumstances Of The Case The Ld. Cit(A) Has Grossly Erred In Confirming The Addition Of Rs. 1,50,00,000/- Made In The Assessment Completed U/S 143(3) R.W.S. 153B(1)(B) Solely On The Basis Of Statements Recorded During The Course Of Search Which Stood Retracted By The Assessee Through An Affidavit Filed. Thus, The Addition Made Solely On The Basis Of Such Retracted Statements Deserves To Be Deleted.

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri S. Najmi (CIT-DR)
Section 132Section 143(3)Section 153B(1)(b)Section 3

…23 (JP) (5) CIT Vs. Naresh Khattar (HUF) (2003) 261 ITR 664 (Del) (6) Lal Chand Agarwal vsA CIT 21 TW 213 (ITAT Jaipur) (7) CIT Vs. S.M. Agarwal (2007) 293 ITR 43 (Del) (8) CIT Vs. Girish Choudhary (2008) 296 ITR 619 (Del) (9) JayantiLal Patel Vs. ACIT (1998) 233 ITR 588 (Raj) (10) RakeshGoyal Vs. ACIT (2004) 87 TTJ 151 (Del) (11) ITO Vs. Manna LalJhalani 22 TW 551 (ITAT Jaipur) (12) Hissaria Brother Vs. ACIT 22 TW 684 (ITAT Jaipur) (13) DCIT Vs. Countrywide Buildestate Pvt Ltd. (2012) 48 TW 50 (Jaipur ITAT) order dated 29.06.2012 ITA No. 961/JP/2011 17. The ld DR has specifically pointed out that the retraction…

DCIT, Central-2, Bhopal vs. M/S Signature Builders and Coloniser, Bhopal

In the result, both the departmental appeals i

ITA 219/IND/2020[2014-15]Status: DisposedITAT Indore21 Dec 2021AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Colonisers, Bhopal Pan – Abxfs 0002 J … Respondent Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Builders & Colonisers, Bhopal Pan – Accfs 9498 Q … Respondent

Section 69

…from the assessee are dumb documents and there are concurrent findings of CIT(A) and the Tribunal to this effect. Since the conclusions are essentially factual, no substantial question of law arises for consideration”. Jayantilal Patel Vs. ACIT & Ors (1998) 233 ITR 588 (Raj) – Held that - “During search at the residence of Dr. Tomar, the Department official found a slip containing some figures. This piece of paper claimed to have been recovered at the time of search contains figures under two columns. In one column, the total of these figures comes to Rs. 17,25,000 from 31st May, 1989, to 8th Dec., 1989, and i…

DCIT-Central-2, Bhopal vs. M/S Singnature Colonisers, Bhopal

In the result, both the departmental appeals i

ITA 218/IND/2020[2014-15]Status: DisposedITAT Indore21 Dec 2021AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Colonisers, Bhopal Pan – Abxfs 0002 J … Respondent Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Builders & Colonisers, Bhopal Pan – Accfs 9498 Q … Respondent

Section 69

…from the assessee are dumb documents and there are concurrent findings of CIT(A) and the Tribunal to this effect. Since the conclusions are essentially factual, no substantial question of law arises for consideration”. Jayantilal Patel Vs. ACIT & Ors (1998) 233 ITR 588 (Raj) – Held that - “During search at the residence of Dr. Tomar, the Department official found a slip containing some figures. This piece of paper claimed to have been recovered at the time of search contains figures under two columns. In one column, the total of these figures comes to Rs. 17,25,000 from 31st May, 1989, to 8th Dec., 1989, and i…

Assistant Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S. Kedia Real Estate LLP, Jaipur

In the result, appeals of the revenue are dismissed whereas appeals of the assessee are allowed in part

ITA 289/JPR/2019[2017-18]Status: DisposedITAT Jaipur03 Jun 2019AY 2017-18
For Appellant: Shri Vijay Goyal (FCA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(1)Section 143(3)Section 153A

…s, the Tribunal rightly deleted the addition of Rs. 48 lakhs made by the AO on account of undisclosed income on the basis of seized material.” iii) JAYANTI LAL PATEL vs. ASSISTANT COMMISSIONER OF INCOME TAX & ORS. HIGH COURT OF RAJASTHAN : JAIPUR BENCH (1998) 233 ITR 588 (Raj) During search at the residence of Dr. Tomar, the Department official found a slip containing some figures. This piece of paper claimed to have been recovered at the time of search contains figures under two columns. In one column, the total of these figures comes to Rs. 17,25,000 from 31st May, 1989, to 8th Dec., 1989, and in the other colu…

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. Shri Nirmak Kumar Kedia, Jaipur

In the result, appeals of the revenue are dismissed whereas the appeals of the assessee are allowed in part in terms indicated hereinabove

ITA 288/JPR/2019[2017-18]Status: DisposedITAT Jaipur03 Jun 2019AY 2017-18
For Appellant: Shri Vijay Goyal (FCA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 131Section 132Section 132(1)Section 133ASection 143(3)Section 153ASection 19

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA Nos. 124 to 126/JP/2019 fu/kZkj.k o"kZ@Assessment Years :2015-16 to 2017-18 Shri Nirmal Kumar Kedia, cuke The Deputy Commissioner of Vs. Shop No. 8-9, Ganesh Income Tax, Nagar-VIA, Near Nadi Ka Central Circle-3, Room No. Phatak, Benad Road, NA-102, New Central Jhotwara, Jaipur. Revenue Building, Statute Circle, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.:…

Assistant Commissioner of Income Tax, Central Circle-3, Jaipur vs. Shri Nirmal Kumar Kedia, Jaipur

In the result, appeals of the revenue are dismissed whereas the appeals of the assessee are allowed in part in terms indicated hereinabove

ITA 287/JPR/2019[2016-17]Status: DisposedITAT Jaipur03 Jun 2019AY 2016-17
For Appellant: Shri Vijay Goyal (FCA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 131Section 132Section 132(1)Section 133ASection 143(3)Section 153ASection 19

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA Nos. 124 to 126/JP/2019 fu/kZkj.k o"kZ@Assessment Years :2015-16 to 2017-18 Shri Nirmal Kumar Kedia, cuke The Deputy Commissioner of Vs. Shop No. 8-9, Ganesh Income Tax, Nagar-VIA, Near Nadi Ka Central Circle-3, Room No. Phatak, Benad Road, NA-102, New Central Jhotwara, Jaipur. Revenue Building, Statute Circle, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.:…