How many judgments cite Jaytick Intermediates (P) Ltd. v. ACIT?

12 judgments on BharatTax cite Jaytick Intermediates (P) Ltd. v. ACIT (73 Taxmann.com 195), spanning 2017 to 2025.

Which sections of the Income Tax Act does Jaytick Intermediates (P) Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 234A, Section 234B, Section 234C, Section 115BBE, Section 142(1), Section 143(2).

Jaytick Intermediates (P) Ltd. v. ACIT

73 Taxmann.com 195High Court2016#9248 most cited

What is Jaytick Intermediates (P) Ltd. v. ACIT authority for?

Non-maintenance of a day-to-day stock register is not, by itself, a sufficient ground for rejecting an assessee's books of account.

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

Jaytick Intermediates · rejection of books of account · section 145(3) · day-to-day stock register · material defects · Gujarat High Court · business income

Also reported as

242 Taxmann 319

Sections most often in play

Section 234A Section 234B Section 234C Section 115BBE Section 142(1)Section 143(2)Section 143(3)Section 145

Issues it is cited on

rejection of books of account section 145(3)section 145 previous year section 14 section 143 business interest nfac document section 143(3)india

Judgments citing Jaytick Intermediates (P) Ltd. v. ACIT

Arihant Enterprise, Ahmedabad vs. The ITO, Ward-7(2)(1), Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 590/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad19 Aug 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri Abhijit, Sr DR

Section 115BSection 143(3)Section 145(3)Section 234ASection 270ASection 36(1)(iii)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.590/Ahd/2025 (Assessment Year: 2017-18) Arihant Enterprise, Income Tax Officer, Vs. 261/2, Prajapati Sorathia Ward-7(2)(1), Society, Opp. Bajarang Ashram, Ahmedabad. Thakkarnagar, Ahmedabad-382350. [PAN :AASFA5966 H] (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, Sr. Advocate Respondent by: Shri Abhijit, Sr DR Date of Hearing 09.07.2025 Date of Pronouncement 19.08.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the…

Shail Y Patel, Vadodara vs. DCIT, Circle-1(1)(1) (Prev. Circle 1(3)), Vadodara

In the result, appeal of the assessee is partly allowed

ITA 714/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad09 Jan 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2016-17

Section 143(2)Section 145Section 234A

…ITA No.714/Ahd/2024 Assessment Year: 2016-17 Shail Y. Patel vs. DCIT Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2016-17 Shail Y. Patel, The Deputy Commissioner of 102, Duttkuttir, Income Tax, Near Sterling Hospital, Circle – 1(1)(1), Inox Road, (Prev. Circle – 1(3), Vs. Vadodara – 390 007. Vadodara. [PAN – AKXPP 9561 E] (Appellant) (Respondent) Assessee by Shri Tushar Hemani, Sr. Advocate Revenue by Shri Nitin Vishnu Kulkarni, Sr. DR Date of Hearing 11.12.20…

Income Tax Officer, Ward-1(3), Ludhiana vs. Shree Balaji Processors, Ludhiana

In the result, appeal of the Revenue is dismissed whereas, the 29

ITA 499/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh20 Aug 2024AY 2017-18

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 499/Chd/2023 "नधा"रण वष" / Assessment Year : 2017-18 The Ito, Vs. Shree Balaji Processors, बनाम Ward-1(3), Tajpur Road, Ludhiana Opp. Central Jail, Ludhiana 141010 "थायी लेखा सं./Pan No: Actfs8428B अपीलाथ"/ Appellant ""यथ"/ Repsondent & C.O. No. 09/Chd/2024 ( In आयकर अपील सं./ Ita No. 499/Chd/2023) "नधा"रण वष" / Assessment Year : 2017-18 Shree Balaji Processors, Vs. The Ito, बनाम Tajpur Road, Ward-1(3), Opp. Central Jail, Ludhiana Ludhiana 141010 "थायी लेखा सं./Pan No: Actfs8428B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 26.06.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.08.2024

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Section 143(3)Section 145(3)Section 69A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 499/CHD/2023 "नधा"रण वष" / Assessment Year : 2017-18 The ITO, Vs. Shree Balaji Processors, बनाम Ward-1(3), Tajpur Road, Ludhiana Opp. Central Jail, Ludhiana 141010 "थायी लेखा सं./PAN No: ACTFS8428B अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT AND C.O. No. 09/Chd/2024 ( In आयकर अपील सं./ ITA No. 499/CHD/2023) "नधा"रण वष" / Assessment Year : 2017-18 Shree Balaji Processors, Vs. The ITO, बनाम Tajpur Road, Ward-…

Royal Sales & Co., Surat vs. Income Tax Officer, Ward - 1(3)(1), Surat

In the result, appeal filed by the assessee is allowed

ITA 559/SRT/2023[2015-16]Status: DisposedITAT Surat23 Oct 2023AY 2015-16

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.559/Srt/2023 Assessment Year: (2015-16) (Physical Hearing) Royal Sales & Co., Income Tax Officer, 504, Arihant Park, Parle Vs. Ward- 1(3)(1), Surat, Aaykar Point, Surat–395007 Bhawan, Near Majura Gate, Opp. New Civil Hospital, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaofr2757F (Appellant) (Respondent)

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE SHRI DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.559/SRT/2023 Assessment Year: (2015-16) (Physical Hearing) Royal Sales & Co., Income Tax Officer, 504, Arihant Park, Parle Vs. Ward- 1(3)(1), Surat, Aaykar Point, Surat–395007 Bhawan, Near Majura Gate, Opp. New Civil Hospital, Surat-395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAOFR2757F (Appellant) (Respondent) Appellant by Shri Mehul Shah, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 18/10/2023 Date of Pronouncement 23/10/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Caption…

Vishnu Aggarwal, Faridabad vs. ITO, Faridabad

In the result, the appeal of the assessee is allowed

ITA 358/DEL/2017[2013-14]Status: DisposedITAT Delhi06 Apr 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year : 2013-14

For Appellant: Shri K.C. Singhal, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR

Section 145(3)Section 2(22)(e)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year : 2013-14 Vishnu Aggarwal, Vs. ITO, Ward-11(4) H.No. 1669, Faridabad Sector-55 Faridabad PAN AGAPA1634N (Appellant) (Respondent) Assessee by: Shri K.C. Singhal, Advocate Shri Umesh Seth, Advocate Department by: Shri Umesh Takyar, Sr. DR Shri Sumit Kumar Verma, Sr. DR Date of Hearing 07.04.2022 06.01.2023 Date of 06.04.2023 Pronouncement O R D E R PER ASTHA CHANDRA, JM The appeal by the assessee is directed against the order dated 23.12.2016 of the Ld. Commiss…

Smt Smt. Priya Soni, Raipur (Cg) vs. The Income Tax Officer, Ward-4(5), Raipur (Cg)

In the result, the appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 32/BIL/2017[2012-13]Status: DisposedITAT Raipur31 Oct 2022AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.32/Rpr/2017 (ननधाारण वषा / Assessment Year : 2012-2013) Smt. Priya Soni, Vs Ito, Ward-4(5), Raipur C/O-M/S Shivani Jewellers Ramnarayan Soni, Lilli Chowk, Purani Basti, Raipur Pan No. : Awips 5478 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri G.N.Singh, Sr. DR

Section 145(3)Section 68

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.32/RPR/2017 (ननधाारण वषा / Assessment Year : 2012-2013) Smt. Priya Soni, Vs ITO, Ward-4(5), Raipur C/o-M/s Shivani Jewellers Ramnarayan Soni, Lilli Chowk, Purani Basti, Raipur PAN No. : AWIPS 5478 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri R.B.Doshi, CA राजस्व की ओर से /Revenue by : Shri G.N.Singh, Sr. DR सुनिाई की तारीख /…

Smt. Mamta Singh, Indore vs. Assistant Commissioner of Income Tax- 3(1), Indore

In the result appeal of the assessee is partly allowed for

ITA 306/IND/2018[2013-14]Status: DisposedITAT Indore13 Sept 2019AY 2013-14

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2013-14 Smt. Mamta Singh Vs Acit-3(1) Ef-14, Scheme No.54, Indore Vijay Nagar, Indore

Section 142(1)Section 143(2)Section 143(3)Section 145Section 145(3)Section 2Section 45

…Mamta Singh आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2013-14 Smt. Mamta Singh Vs ACIT-3(1) EF-14, Scheme No.54, Indore Vijay Nagar, Indore (Appellant) (Respondent) PAN AHUPM4755D Revenue by Smt. Ashima Gupta, CIT Assessee by S/Shri P.M. Choudhary Sr.Adv & Anand Prabhavalkar, Advocate Date of Hearing 22.07.2019 Date of Pronouncement 13.09.2019 O R D E R PER SHRI MANISH BORAD, AM. The above captioned appeal relating to Assessment Year 2013- 14 is di…

Vishnu Aggarwal, Faridabad vs. ITO, Faridabad

In the result, the Appeal of the Assessee is partly allowed

ITA 357/DEL/2017[2012-13]Status: DisposedITAT Delhi26 Apr 2019AY 2012-13

Bench: Shri H.S. Sidhu

Section 143(1)Section 144Section 145(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A .No.-357/Del/2017 (ASSESSMENT YEAR-2012-13) Vishnu Aggarwal vs ITO H.No. 1669, Sector-55, Ward 11(4) Faridabad. Faridabad. PAN No. AGAPA1634N (RESPONDENT) (APPELLANT) Appellant by Shri K.C. Singhal, CA Respondent by Shri S.L. Anuragi, Sr. DR ORDER This appeal filed by the Assessee is directed against the order dated 10.11.2016 of the Ld. CIT(Appeals), Faridabad relevant to assessment year 2012-13 on the following grounds of appeal: - 1. “That the Ld. Commissioner of Income Tax (Appeals), Faridabad…

Umapati Synthetics Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-4(4) ( New Ward-2(1)(4)), Surat

In the result,appeal of the assessee is partly allowed

ITA 493/AHD/2016[2009-10]Status: DisposedITAT Surat22 Aug 2018AY 2009-10

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita No.493/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2009-10 Umapati Synthetics Pvt. Ltd., Vs. Income Tax Officer, 302-A, Centre Point, Ward-4(4), 3Rd Floor,Ring Road, (New Ward-2(1)(4)) Surat. Surat. [Pan: Aaacu 6139P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Assessee By : Shri Ramesh Kumar Malpani, C.A ""यथ"क"ओरसे /Revenue By : Shri J.K. Chandnani, Sr. D.R सुनवाईक"तार"ख/Date Of Hearing : 05-06-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-08-2018

For Appellant: Shri Ramesh Kumar MalpaniFor Respondent: Shri J.K. Chandnani, Sr. D.R

Section 145(3)Section 234BSection 234C

…आयकरअपीलीयअिधकरणसूरत"ायपीठ,सूरत IN THE INCOME TAX APPELLATE TRIBUNAL,SURAT BENCH,SURAT "ीसीएमगग", "ाियकसद"एवं"ीओपीमीना, लेखासद"केसम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.493/Ahd/2016/SRT "नधा"रणवष"/ Assessment Year: 2009-10 Umapati Synthetics Pvt. Ltd., Vs. Income Tax Officer, 302-A, Centre Point, Ward-4(4), 3rd Floor,Ring Road, (New Ward-2(1)(4)) Surat. Surat. [PAN: AAACU 6139P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Assessee by : Shri Ramesh Kumar Malpani, C.A ""यथ"क"ओरसे /Revenue by : Shri J.K. Chandnani, Sr. D.R सुनवाईक"तार"ख/Date of…

ACIT, Meerut vs. M/S Arihant Pulication (India) Ltd., Meerut

The appeals of the Revenue are dismissed

ITA 5405/DEL/2013[2010-11]Status: DisposedITAT Delhi16 Jun 2017AY 2010-11

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

Section 145(3)

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi Before : Shri I.C. Sudhir, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 5405/Del./2013 & 6640/Del./2014 Assessment Year: 2010-11 & 2011-12 A.C.I.T., Circle 1, vs. Arihant Publication (India) Ltd., Meerut. 24-26, Kalindi Colony, T.P. Nagar, (Appellant) Meerut. (PAN – AAECA 7236R) (Respondent) Assessee by Shri S.K. Jain, Sr. DR Revenue by Shri Deepak Kapoor, Advocate Date of Hearing 24.05.2017 Date of Pronouncement 16.06.2017 ORDER Per L.P. Sahu, A.M.: These two appeals by the Revenue are directed against the orders of ld. CIT(A),…

DCIT Cir 29(3), Mumbai vs. Raj Girish Karia, Mumbai

In the result, the appeal filed by the assessee is partly allowed

ITA 1279/MUM/2015[2010-11]Status: DisposedITAT Mumbai28 Apr 2017AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Arun Shenoy, DR

Section 36(1)(iii)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 DCIT CIR 29(3) Vs. Mr. Raj Girish Karia 4th Floor, R. No. 402 Prop. Rajgiri Marmo C-10 Bldg, Pratyakshkar Bhavan Garage No. 3, Vasudha BKC Bandra (E) BPS Road, Mulund (West) Mumbai – 400051 Mumbai - 400080 PAN No. AHXPK7597E Assessment Year: 2010-11 Mr. Raj Girish Karia Vs. JCIT 23(3) 3 Vasudha B.P.S. Road, BKC, Bandra (E) Mulund (W) Mumbai - 400051 Mumbai - 400080 PAN No. AHXPK7597E (Appellant) (Respondent) Revenue by : Shri Arun Shenoy, DR…

Raj Girish Karia, Mumbai vs. JCIT 23(3), Mumbai

In the result, the appeal filed by the assessee is partly allowed

ITA 1037/MUM/2015[2010-11]Status: DisposedITAT Mumbai28 Apr 2017AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Arun Shenoy, DR

Section 36(1)(iii)Section 68