Jyotsna M. Mehta v. Principal Commissioner of Income Tax

2024 SCC OnLine BOM 2946Reported decision2024#19876 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 144Section 270ASection 271AAC(1)Section 272A(1)(d)Section 69BSection 148

Issues it is cited on

section 119(2)section 119(2)(b)section 69bsection 249section 270delay in filing appealsection 119complete scrutinysection 270asection 24commissioner (appeals)unexplained money

Judgments citing Jyotsna M. Mehta v. Principal Commissioner of Income Tax

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

ITA 736/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69B

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म "सह यादव, लेखा सद"य एवं "ी परेश म. जोशी, "याियक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 733 to 736/Chd/2024 िनधा"रण वष" / Assessment Year : 2017-18 बनाम Golden Wines, The ITO 2673 Phase-I, Basant Ward-6(1) Avenue, Dugri, Ludhiana Ludhiana Punjab-141008 "थायी लेखा सं./PAN NO: AAPFG8414P अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue b…

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD6(3), LUDHIANA, CURRENT JURISDICTIONAL A,O, ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

ITA 735/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69B

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म "सह यादव, लेखा सद"य एवं "ी परेश म. जोशी, "याियक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 733 to 736/Chd/2024 िनधा"रण वष" / Assessment Year : 2017-18 बनाम Golden Wines, The ITO 2673 Phase-I, Basant Ward-6(1) Avenue, Dugri, Ludhiana Ludhiana Punjab-141008 "थायी लेखा सं./PAN NO: AAPFG8414P अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue b…

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA,ITO WARD 6(3), LUDHIANA,CURRENT JURISDICTIONAL A.O. ITO WARD 6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

ITA 734/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69B

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म "सह यादव, लेखा सद"य एवं "ी परेश म. जोशी, "याियक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 733 to 736/Chd/2024 िनधा"रण वष" / Assessment Year : 2017-18 बनाम Golden Wines, The ITO 2673 Phase-I, Basant Ward-6(1) Avenue, Dugri, Ludhiana Ludhiana Punjab-141008 "थायी लेखा सं./PAN NO: AAPFG8414P अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue b…

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes

ITA 733/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh20 Jan 2025AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 144Section 69B

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म "सह यादव, लेखा सद"य एवं "ी परेश म. जोशी, "याियक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 733 to 736/Chd/2024 िनधा"रण वष" / Assessment Year : 2017-18 बनाम Golden Wines, The ITO 2673 Phase-I, Basant Ward-6(1) Avenue, Dugri, Ludhiana Ludhiana Punjab-141008 "थायी लेखा सं./PAN NO: AAPFG8414P अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue b…

Jyotsna M. Mehta v. Principal Commissioner of Income Tax (2024 SCC OnLine BOM 2946) — Cited in 4 Judgments | BharatTax