Jora Singh v. ITO

42 DTR 409Reported decision2010#17891 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 68Section 143(3)Section 144Section 144BSection 145(3)Section 147Section 148Section 69B

Issues it is cited on

addition u/s 68section 44assistant commissionerunexplained cash creditreassessment proceedingssection 68previous yearsection 144section 148section 143(2)section 143section 14

Judgments citing Jora Singh v. ITO

Oliria Foods and Beverages Limited, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1531/JPR/2024[2022-23]Status: DisposedITAT Jaipur17 Apr 2025AY 2022-23

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, Adv. &For Respondent: Sh. P. P. Meena, CIT
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 144B(1)(ix)

…s are on record. (iii) Sharwan Beniwal Vs. Income Tax Officer Bikaner ITA No. 292/JU/2008 dated 14.01.2009 ITAT can admit additional ground of appeal later on in case the issue raised is legal and goes to the root of the matter. (vi) Jora Singh Vs. ITO (2010) 42 DTR 409 (Lucknow) Admissibility of additional ground : validity of assessment. Notice u/s 148 issued even when lime limit of issuing notice u/s 143(2) was available. A pure question of law – additional ground is admitted. (v) CIT Vs. Kerala State Co-operative Marketing Federation Learned. (1992) 193 ITR 624 (Ker) An appellant before the Tribunal can raise…

Nitesh Agarwal, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

Appeal is partly allowed

ITA 1214/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S. L. Poddar, Adv. &For Respondent: Shri Arvind Kumar, CIT-DR
Section 143(2)Section 143(3)Section 144Section 145(3)Section 68Section 69B

…Agarwal vs. DCIT (iii) Sharwan Beniwal Vs. Income Tax Officer Bikaner ITA No. 292/JU/2008 dated 14.01.2009 ITAT can admit additional ground of appeal later on in case the issue raised is legal and goes to the root of the matter. (vi) Jora Singh Vs. ITO (2010) 42 DTR 409 (Lucknow) Admissibility of additional ground …….. validity of assessment. Notice u/s 148 issued even when lime limit of issuing notice u/s 143(2) was available. A pure question of law – additional ground is admitted. (v) CIT Vs. Kerala State Co-operative Marketing Federation Learned. (1992) 193 ITR 624 (Ker) An appellant before the Tribunal can ra…

Shakuntla Devi, Tijara vs. Income Tax Officer, Riico Industrial Area, Bhiwadi

In the result the appeal filed by the appellant stands allowed with no orders as to costs

ITA 864/JPR/2024[2014-15]Status: DisposedITAT Jaipur27 Aug 2024AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 148Section 2(14)Section 69B

…ld. AR of the assessee relied upon following case laws:- (i) NTPC Ltd. vs CIT (1998) 229 ITR 383 (SC) (ii) Ravindra Arora vs ACIT (2018) 404 ITR (Raj.) (iii) Shrawan Beniwal vs ITO, Bikaner (ITA No.292/JU/2008 dated 14-01-2000) (iv) Jora Singh vs ITO (2010) 42 DTR 409 (Lucknow) (v) CIT vs Kerala State Cooperative Marketing Federation Ltd. (1992) 193 ITR 624 (Ker.) (vi) Mahindra & Mahindra Ltd. vs DCIT (2009) 122 TTJ 577 (Mub)(SB) (vii) Sunil Kumar Pugalia (HUF) vs ITO (2009) 120 TTJ 1001 (Jodh) 3.2 This application for raising additional ground needs to be allowed on the ground that it is pure legal in question…

Income Tax Officer, Ward-1(2), Jaipur vs. Mukesh Kumar Soni, Jaipur

In the result appeal of the revenue is dismissed and the cross

ITA 656/JPR/2023[2018-19]Status: DisposedITAT Jaipur04 Mar 2024AY 2018-19

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. S. B. Natani (FCA)For Respondent: Sh. Arvind Kumar (CIT)
Section 143(1)Section 143(3)Section 144BSection 147Section 148A

…lantation Ltd. Vs. CIT, 144 ITR (St.) 50 (SC) (ii) CIT Vs. Nelliapan (1967) 66 ITR 722 (Supreme Court) (iii) National Thermal Power Co. Ltd. Vs. CIT 229 ITR 383 (Supreme Court) (iv) CIT Vs. Delhi Sanitary Stores 177 ITR 282 (Raj) (v) Jora Singh Vs. ITO (2010) 42 DTR 409 (Lucknow Bench) In view of the above facts and position of law the Hon’ble ITAT is requestesd to admit the Additional Ground of Appeal and decision may be sympathetically be taken in favour of the assessee. It is submitted that in this case notice under section 148 has been issued on 29.03.2022 by the jurisdictional Assessing Officer ITO ward 1(2)…

Ram Dev Chandelwal, S/O Shri Heera Lal Chandelwal vs. Income Tax Officer, Ward - Bundi

In the result, appeal of the assessee is allowed

ITA 585/JPR/2023[2017-18]Status: DisposedITAT Jaipur28 Nov 2023AY 2017-18

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT) a
Section 143(3)Section 250Section 68

…are on record. (iii) Sharwan Beniwal Vs. Income Tax Officer Bikaner ITA No. 292/JU/2008 dated 14.01.2009. ITAT can admit additional ground of appeal later on in case the issue raised is legal and goes to the root of the matter. (vi) Jora Singh Vs. ITO (2010) 42 DTR 409 (Lucknow) Admissibility of additional ground validity of assessment. Notice u/s 148 issued even when lime limit of issuing notice u/s 143(2) was available. A pure question of law additional ground is admitted. (v) CIT Vs. Kerala State Co-operative Marketing Federation Learned. (1992) 193 ITR 624 (Ker) An appellant before the Tribunal can raise any…

Jora Singh v. ITO (42 DTR 409) — Cited in 5 Judgments | BharatTax