Jet Freight Logistics Ltd. v. Commissioner of Income-tax Appeal (NFAC)

146 Taxmann.com 349Income Tax Appellate Tribunal2023#14978 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 69A Section 115BBE Section 142(1)Section 143(2)Section 143(3)Section 250 Section 44AB

Issues it is cited on

unexplained money section 115bbe section 69a income from other sources section 69 section 143(2)india section 143 person document nfac total income

Judgments citing Jet Freight Logistics Ltd. v. Commissioner of Income-tax Appeal (NFAC)

DCIT, CENTRAL CIRCLE 2, RAJKOT, RAJKOT vs. VAIBHAV GINNING SPINNING MILL PVT. LTD., RAJKOT

In the result, the Appeal of the Department is dismissed

ITA 826/RJT/2024[2017-18]Status: DisposedITAT Rajkot10 Apr 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपील सं./ Ita No. 826/Rjt/2024 िनधा"रण वष" / Assessment Year: (2017-18) (Physical Hearing) Dcit Vs. Vaibhav Ginning & Spinning Central Circle-2, Rajkot Mill Private Limited “Amruta Estate”, 2Nd Floor, Mg Road, National Highway – 27, Gondal Rajkot-360001 Rajkot Highway At Bhojpara, Gondal, Gujarat - 360311 Pan/Gir No.: Aadcv4397D (Assessee) (Respondent) िनधा"रती की ओर से/Assessee By : Shri Rajendra Singhal, Ar राज" की ओर से/Respondent By : Shri Sanjay Punglia, Cit.Dr सुनवाई की तारीख/Date Of Hearing : 26/02/2026 घोषणा की तारीख/Date Of Pronouncement : 10/04/2026

For Appellant: Shri Rajendra Singhal, ARFor Respondent: Shri Sanjay Punglia, CIT.DR

Section 142(1)Section 143(2)Section 143(3)Section 250Section 69A

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपील सं./ ITA No. 826/RJT/2024 िनधा"रण वष" / Assessment Year: (2017-18) (Physical Hearing) DCIT Vs. Vaibhav Ginning & Spinning Central Circle-2, Rajkot Mill Private Limited “Amruta Estate”, 2nd Floor, MG Road, National Highway – 27, Gondal Rajkot-360001 Rajkot Highway at Bhojpara, Gondal, Gujarat - 360311 PAN/GIR No.: AADCV4397D (Assessee) (Respondent) िनधा"रती की ओर से/Assessee by : Shri Rajendra Singhal, AR राज" की ओर…

DY. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), JAIPUR, HIGHCOURT CIRCLE, JAIPUR vs. LATE VANDANA AGARWAL THROUGH LEGAL HEIR SH. NISHIT AGARWAL, JAIPUR

In the result the appeal of the revenue is allowed for statistical

ITA 1237/JPR/2024[2017-18]Status: DisposedITAT Jaipur16 Jul 2025AY 2017-18

For Appellant: Sh. Ashish Sharma, Adv. &For Respondent: Mrs. Alka Gautam, CIT-DR

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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 No. 1237/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Dy. Commissioner of Income Late Ms. Vandana Agarwal Vs. Tax, through Legal Heir. Sh. Circle (International Taxation), Nishit Agarwal, Jaipur Gangwal Park, A-1, JLN Marg, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BIXPA0074L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh…

BALSONS JEWELLERS,MEERUT vs. ITO, WARD - 1(2)(3), MEERUT

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

ITA 563/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Jun 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2017-18 बनाम Balsons Jewellers, Income Tax Officer, 1, Abulane Chowk, Vs. Ward-1(2)(3), Meerut, Uttar Pradesh. Ayekar Bhawan, Near Bhaisali Ground, Meerut, Uttar Pradesh. Pan No.Aalfb8236G अपीलाथ" Appellant ""यथ"/Respondent

Section 44ASection 69A

…ITA Nos.563/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER िनधा"रणवष"/Assessment Year: 2017-18 बनाम BALSONS JEWELLERS, INCOME TAX OFFICER, 1, ABULANE CHOWK, Vs. WARD-1(2)(3), MEERUT, UTTAR PRADESH. AYEKAR BHAWAN, NEAR BHAISALI GROUND, MEERUT, UTTAR PRADESH. PAN No.AALFB8236G अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Rohit Agarwal, CA Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईक"तारीख/ Date of hearing: 26.05.2025 16.06.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N…

TATYASAHEB NARAYAN LAGAD,PUNE vs. ITO WARD 6(2), PUNE

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

ITA 1587/PUN/2024[2017-18]Status: DisposedITAT Pune09 Apr 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Tatyasaheb Narayan Lagad Ito, Ward 6(2), Pune B-504, Crossover Country, Sinhagad Vs. Road, Wadgaon Khurd, Pune – 411041 Pan: Acypl2714L (Appellant) (Respondent) Assessee By : Shri Suhas Bora Department By : Shri Vishwas Mundhe Date Of Hearing : 20-02-2025 Date Of Pronouncement : 09-04-2025 O R D E R

For Appellant: Shri Suhas BoraFor Respondent: Shri Vishwas Mundhe

Section 143(2)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2017-18 Tatyasaheb Narayan Lagad ITO, Ward 6(2), Pune B-504, Crossover Country, Sinhagad Vs. Road, Wadgaon Khurd, Pune – 411041 PAN: ACYPL2714L (Appellant) (Respondent) Assessee by : Shri Suhas Bora Department by : Shri Vishwas Mundhe Date of hearing : 20-02-2025 Date of pronouncement : 09-04-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 05.06.2024 of the Ld. CIT(A) / NFAC, Delhi relating to ass…

FASHION ZONE,LUDHIANA vs. JCIT, WARD III(2), LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 331/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh20 Mar 2024AY 2017-18

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 145(3)Section 68

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 331/Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18 Fashion Zone बनाम The JCIT Ekjot Nagar, Bhahdur Ke Road, Ward III(2), Ludhiana, Punjab-141001 Ludhiana "ायी लेखा सं./PAN NO: AADFF9589J अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.A राज"व क" ओर…

SHRI RAJ KUMAR ( M/S RADHIKA SALES CORP ), AMRITSAR vs. INCOME TAX OFFICER WARD- 3 (3), AMRITSAR

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

ITA 195/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 145(3)Section 250oSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.195/Asr/2022 Assessment Year: 2017-18 Raj Kumar (M/s Radhika Sales Vs. ITO, Ward 3(3), Corp) Dhab Wasti Ram, Amritsar. Amritsar, 143001. [PAN:AAX[L4922E] (Appellant) (Respondent) Appellant by Sh. Rohit Kapoor, CA Respondent by Sh. S. R. Kaushik, CIT. DR Date of Hearing 02.03.2023 Date of Pronouncement 11.04.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals)…