Kailas Chand Agrawal v. DCIT\n

139 Taxmann.com 462Income Tax Appellate Tribunal2022#19152 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 133(6)Section 143(2)Section 143(3)Section 144BSection 145Section 145(3)Section 194JSection 250

Issues it is cited on

section 143(2)section 250personcompanytotal incomebusinessinterest

Judgments citing Kailas Chand Agrawal v. DCIT\n

AMRUTANJAN HEALTHCARE LTD,MYLAPORE vs. DCIT CORP CIRCLE 1(1), NUNGAMBAKKAM

In the result, the Ground Nos

ITA 3851/CHNY/2025[2021-22]Status: DisposedITAT Chennai03 Feb 2026AY 2021-22

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 3851/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 & S.A. No. 136/Chny/2025 [In Ita No. 3851/Chny/2025] Amrutanjan Healthcare Ltd., The Deputy Commissioner 103, Luz Church Road, Vs. Of Income Tax, Chennai – 600 004. Corporate Circle 1(1), Chennai. Pan: Aaaca 3164C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri V. Swaminathan, Fca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 03.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 03.02.2026

For Appellant: Shri V. Swaminathan, FCAFor Respondent: Ms. Gouthami Manivasagam
Section 133(6)Section 143(2)Section 143(3)Section 194JSection 250Section 37

…ur submission dated 22/04/2025 is attached. ITA No.3851/Chny/2025 & :- 4 -: SA No.136/Chny/2025 5. The Book of accounts are not rejected and 20% adhoc disallowance made is not proper as per the given below Judgements. a. Kailash Chand Agarwal Vs DCIT (2022) 139 Taxmann.com 462 (Raipur Tribunal). b. Mokshstar International Vs ACIT Gandidham ITA 397/RJT/2017. c. M.V.A. Seetharama Raju v. DCIT [2022] 137 taxmann.com 147 (Chennai –Trib.). d. Honorable Supreme Court of India in case of Principal Commissioner of Income Tax vs.R.G.Buildwell Engineers Ltd. (2018) 99 com 284 (SC) wherein it was held as under: “Where Hi…

SHUBHAM LANDCON LIMITED LIABILITY PARTNERSHIP,JAIPUR vs. ACIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 1053/JPR/2024[2016-17]Status: DisposedITAT Jaipur29 Apr 2025AY 2016-17
For Appellant: Shri Arpit Vijay, C.AFor Respondent: Shri P.P. Meena, CIT
Section 143(2)Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडॉ. एस.सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 1053/JPR/2024\nनिर्धारण वर्ष / Assessment Years : 2016-17\nShubham\nLandcon\nLiability Partnership\nLimited बनाम The ACIT,\nS-1A, Shree Gopal Nagar, Gopal\nPura Byepass Road, Jaipur.\nVs.\nCircle-6,\nJaipur.\nस्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: ACTFS4757P\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nन…

INCOME TAX OFFICER-12(2)(1), MUMBAI, MUMBAI vs. ELDER PRROJECT LIMITED, MUMBAI

In the result, the appeal filed by the revenue is dismissed

ITA 677/MUM/2024[2013-14]Status: DisposedITAT Mumbai29 Jul 2024AY 2013-14

Bench: Shri Pavan Kumar Gadale & Smt Renu Jauhriito(It)-12(2)(1), Vs. Elder Project Ltd 301-302, Kunthu Room No. 145, 1St Floor, Commercial Centre, Aayakar Bhawan, 3Rd Floor, Plot No. 174, Churchgate, Near Ayyappa Temple, Mumbai – 400020. Bangur N, Goregaon (W), Mumbai-400090. Pan/Gir No. Aaace7387B (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, “E” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ITO(IT)-12(2)(1), Vs. Elder Project Ltd 301-302, Kunthu Room No. 145, 1st Floor, Commercial Centre, Aayakar Bhawan, 3rd Floor, Plot No. 174, Churchgate, Near Ayyappa Temple, Mumbai – 400020. Bangur N, Goregaon (W), Mumbai-400090. PAN/GIR No. AAACE7387B (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by Shri P.D.Chougule.Sr.DR Respondent by Shri Mani Jain.AR सुनवाई क" तार"ख/Date of Hearing 27.06.2024 घोषणा क" तार"ख/Date of Pronouncement 30.07.2024 ORDER PER PAVAN KUMAR GA…

M/S. MOKSHSTAR INTERNATIONAL,,GANDHIDHAM-KUTCH vs. THE ADDITIONAL CIT, , GANDHIDHAM-KUTCH

In the result, the appeal of the assessee is allowed

ITA 397/RJT/2017[2014-15]Status: HeardITAT Rajkot26 Jul 2022AY 2014-15

Bench: The Time Of Hearing.”

For Appellant: Adjournment ApplicationFor Respondent: Shri Sanjeev Jain, CIT-D.R
Section 250Section 37Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 M/s. Mokshstar The ACIT, International, Gandhidham, Plot No. 337-338, Vs (Respondent) Sec. No. 1, KSEZ, Gandhidham PAN: AAQFM1764P (Appellant) Assessee by: Adjournment Application Revenue by: Shri Sanjeev Jain, CIT-D.R. Date of hearing : 29-06-2022 Date of pronouncement : 27-07-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2014-15, arises from order of the Commissioner of Income Tax (Appeals)-2, Rajkot dated 21-08-2…

Kailas Chand Agrawal v. DCIT\n (139 Taxmann.com 462) — Cited in 4 Judgments | BharatTax