Kalra Glue Factory v. Sales Tax Tribunal

167 ITR 498Supreme Court of India1987#5112 most cited

What is Kalra Glue Factory v. Sales Tax Tribunal authority for?

A taxpayer must be supplied with all oral and documentary evidence used against them to prepare their defence, including the opportunity to cross-examine witnesses, as the failure to do so vitiates proceedings.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Kalra Glue Factory v. Sales Tax Tribunal · cross-examination · natural justice · evidence · oral evidence · documentary evidence · right to defence · opportunity to be heard · SC 1987

Also reported as

66 STC 292

Sections most often in play

Section 143(3)Section 153ASection 115BBESection 133ASection 292CSection 68Section 69CSection 131

Issues it is cited on

retraction of statementretracted statementcolourable devicedisallowance of interest expenditureon-moneyaddition under section 68block periodsection 292cloose papersadvance taxsection 127unexplained expenditure

Judgments citing Kalra Glue Factory v. Sales Tax Tribunal

LASCO CHEMIE PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD-15(2), NEW DELHI, DELHI

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

ITA 3811/DEL/2025[2012-13]Status: DisposedITAT Delhi08 Apr 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlasco Chemie Private Vs. Income Tax Officer, Limited, Ward-15(2), Delhi 10489 Kalptaru, Sadar Thana Road Motia Khan, New Delhi 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcl 3502 E Appellant .. Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 143(3)Section 147Section 148Section 149Section 151Section 250

…ce in this regard is placed on the following decisions: - Kishanchand Chellaram v. CIT: 125 ITR 713 (SC) - Saraswati Industrial Syndicate Ltd v. CIT: 237 ITR I (SC) - State of Punjab v. Bhagat Ram: AIR 1974 SC 2335 - Kalra Glue Factory v. Sales Tax Tribunal: 167 ITR 498 (SC) - CIT v. Pradeep Kumar Gupta: 207 CTR 115 (Del) - Sona Electric Company v. CIT: 152 ITR 507 (Del) - CIT v. Eastern Commercial: 210 ITR 103, 110 (Cal) - P.S. Abdul Majeed v. STO 209 ITR 821. 823 (Ker) - CIT v. Sham Lal: 127 ITR 816 (P&H) P a g e | 21 Lasco Chemie (P) Ltd. (AY 2012-13) - Mukand Singh and Sons v. Presiding Officer: 107 STC 30…

MEENA SURESH RAITHATHA ,MUMBAI vs. ITO WARD 27(2)(1), MUMBAI

ITA 4813/MUM/2025[2022-23]Status: DisposedITAT Mumbai29 Dec 2025AY 2022-23

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Deepak KanabarFor Respondent: Assessee by
Section 132Section 132(4)Section 143(3)Section 65BSection 69

…must be supplied the contents of all such evidence, both oral and documentary, so that he can prepare to meet the case against him. This necessarily also postulates that he should cross-examine the witness". * Kalra Glue Factory v. Sales Tax Tribunal [1987] 167 ITR 498(SC) b. Para 3.2.2 of CIT Order: Even if WhatsApp chats are considered inadmissible evidence under 65B due to lack of certification, they can still serve as corroborative evidence when read with the confession and other material. Case relied upon: ACIT Vs Vetrivel Mineral [2025] 174 taxmann.com 110 (Madras) (30.04.205). Para 3.2.4 : Since durin…

SUNIL KUMAR AGARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 521/JPR/2025[2020-21]Status: DisposedITAT Jaipur14 Oct 2025AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, \nvk;dj vihy la-@ITA Nos.513 & 519 to 521/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21\n\nSunil Kumar Agarwal\n395, Narnoli Mansion, Outside\nSanganeri Gate, Jaipur\ncuke\nVs.\nACIT,\nCentral Circle-2,\nJaipur\nLFkk;h y s[kk l a-@thvkb Zvkj la-@PAN/GIR No.: ABRPA9601M\nvihykFkhZ@Appellant i zR;Fkh Z@Respondent\n\nvk;dj vihy la-@ITSS No. 03/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Year : 2015-16\

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR
Section 132Section 139Section 153ASection 234B

…{ "clean_text": "vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj \nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR \nMk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, \nvk;dj vihy la-@ITA Nos.513 & 519 to 521/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21\n\nSunil Kumar Agarwal\n395, Narnoli Mansion, Outside\nSanganeri Gate, Jaipur\ncuke\nVs.\nACIT,\nCentral Circle-2,\nJaipur\nLFkk;h y s[kk l a-@thvkb Zvkj la-@PAN/GIR No.: ABRPA9601M\nvihykFkhZ@Appellant i zR;Fkh Z@Respond…

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 513/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR
Section 132Section 139Section 153ASection 234B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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 Nos. 513 & 519 to 521/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21 cuke Sunil Kumar Agarwal ACIT, Vs. 395, Narnoli Mansion, Outside Central Circle-2, Sanganeri Gate, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABRPA9601M vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITSS No. 03/JP/2025 fu/kZkj.k…

INCOME TAX OFFICER, JAIPUR vs. POOJA KEDIA, JAIPUIR

In the result, the appeal of the revenue is dismissed

ITA 1321/JPR/2024[2019-20]Status: DisposedITAT Jaipur07 Aug 2025AY 2019-20
For Appellant: Sh. Siddharth Ranka, Adv. &For Respondent: Sh. Gaurav Awasthi, JCIT, Sr. DR
Section 142(1)Section 147Section 148ASection 68

…such evidence, both oral and documentary, so that\nhe can prepare to meet the case against him. This necessarily also postulates\nthat he should cross-examine the witness.\nThe Hon'ble Supreme Court in case of Kalra Glue Factory v. Sales Tax Tribunal\n[1987] 167 ITR 498 set aside the order of the Tribunal as well as order in revision\nof the High Court on the ground that the statements of a partner of another firm\nupon which the Sales Tax Tribunal relied, had not been tested by cross\nexaminations\nThe Hon'ble Delhi High Court also in case CIT v. Pradeep Kumar Gupta [2008]\n303 ITR 95 (Delhi) held that where ad…

GEETA DEVI AGARWAL,JAIPUR vs. INCOME TAX OFFICER, ITO WD 1(4), JPR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 450/JPR/2025[2017-18]Status: DisposedITAT Jaipur30 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 450/JP/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Badri Lal Agarwal through Legal heir Smt. Geeta Devi G-5, Shyama Residency, Plot No. 7, Purander Ji Ka Bag Moti Doongri Road, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ALGPA5194C अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by: Sh. S. B. Natani, CA राजस्व की ओर से / Revenue by : Sh. Gautam Singh Choudhary, JCIT सुनवाई की तारीख /

For Appellant: Sh. S. B. Natani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 115BSection 143(2)Section 143(3)Section 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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. 450/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Badri Lal Agarwal through Legal Income Tax Officer, Vs. heir Smt. Geeta Devi Ward- 1(4), Jaipur G-5, Shyama Residency, Plot No. 7, Purander Ji Ka Bag Moti Doongri Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALGPA5194C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh…

SURENDRA PAL SINGH SAHNI,KOTA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeal of the assessee is allowed

ITA 450/JPR/2024[2005-06]Status: FixedITAT Jaipur30 Jun 2025AY 2005-06

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. B. Natani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 115BSection 143(2)Section 143(3)Section 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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. 450/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Badri Lal Agarwal through Legal Income Tax Officer, Vs. heir Smt. Geeta Devi Ward- 1(4), Jaipur G-5, Shyama Residency, Plot No. 7, Purander Ji Ka Bag Moti Doongri Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALGPA5194C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh…

THE ACIT, CENTRAL CIRCLE-2,, MORBI vs. M/S. KISHAN PLUS MINARALS, RAJKOT

In the result, appeal filed by the Revenue (In ITA No

ITA 124/RJT/2021[2019-20]Status: DisposedITAT Rajkot20 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.124/Rjt/2021 With Cross Objection No.02/Rjt/2022 "नधा"रणवष"/ Assessment Year: 2019-20 Acit, Cent.Cir.2 M/S.Kishan Plus Minerals बनाम Rajkot. Jetpar Road, Nr. Pavadiyali Temple, Jasmatgadh Vs. Morbi. Pan : Aaqfk4689P (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld. Counsel राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 29/01/2025 (Originally Heard Refixed On 05.06.2025 घोषणा क" तार"ख /Date Of Pronouncement : 20/06/2025 Order Per Dr. Arjun Lal Saini:

For Appellant: Shri Mehul Ranpura, Ld. CounselFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR
Section 143(3)Section 250

…t it negatively to prevent miscarriage of justice. These rules can operate only in areas not covered by any law validly made. They do not supplant the law but supplement it. Further, the Hon'ble Supreme Court in Kalra Glue Factory v. Sales Tax Tribunal [1987] 167 ITR 498 set- aside the order of the Tribunal as well as order in revision of High Court on the ground that “…the statements of a partner of another firm upon which the Sales Tax Tribunal relied, had not been tested by cross examinations.” Besides, the Hon’ble Supreme Court in the case of CIT vs. Sunita Dhadda in Diary No. 9432 / 2018 dismissing the SLP f…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR

ITA 1463/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…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 Nos. 1463 to 1465/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Kailash Chand Maheshwari DCIT, Vs. 223 Kirti Nagar, Near Kamal and Central Circle-02, Company Tonk Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKQPM5593A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L.…

PRADEEP KUMAR DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE 2, JAIPUR

In the result the appeal of the assessee is allowed and that\nrevenue stands dismissed

ITA 1192/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Mar 2025AY 2017-18
For Appellant: Shri Parth Patni, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 153CSection 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES,”B” JAIPUR\nMkWa- ,l-lhrky{eh] U;kf;d lnL; ,o a Jh jkBkMs deys'k t;UrHkkbZ] ys[kk lnL; ds le{k\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nvk;dj vihy la-@ITA. No. 1149/JPR/2024\nfu/k Zkj.k o"kZ@Assessment Year : 2017-18\nThe ITO\nWard-1(4),\nJaipur\ncuke\nVs.\nShri Pradeep Kumar Dusad\nR-1. Behind Motor Aids Petrol Pump,\nJhotwara Road, Shashtri Nagar, Jaiapur.\nLFkk;h y s[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPD4678H\nvihykFkhZ@Appellant izR;Fkh Z@Respondent\nvk;dj vihy l…

INCOME-TAX OFFICER, WARD-1(4), JAIPUR, JAIPUR vs. SHRI PRADEEP KUMAR DUSAD, JAIPUR

In the result the appeal of the assessee is allowed and that\nrevenue stands dismissed

ITA 1149/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Mar 2025AY 2017-18
For Appellant: Shri Parth Patni, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 153CSection 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES,”B” JAIPUR\nMkWa- ,l-lhrky{eh] U;kf;d lnL; ,o a Jh jkBkMs deys'k t;UrHkkbZ] ys[kk lnL; ds le{k\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\n\nvk;dj vihy la-@ITA. No. 1149/JPR/2024\nfu/k Zkj.k o"kZ@Assessment Year : 2017-18\nThe ITO\nWard-1(4),\nJaipur\ncuke Vs.\nShri Pradeep Kumar Dusad\nR-1. Behind Motor Aids Petrol Pump,\nJhotwara Road, Shashtri Nagar, Jaiapur.\nLFkk;h y s[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPD4678H\nvihykFkhZ@Appellant izR;Fkh Z@Respondent\n\nvk;dj vih…

GEMCO INTERNATIONAL,JAIPUR vs. INCOME TAX OFFICER WARD 2(1), JAIPUR

In the result, the appeal filed by the assessee stands partly allowed with no order as to cost

ITA 410/JPR/2024[2012-13]Status: DisposedITAT Jaipur04 Oct 2024AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Vivek Bhargava, CAFor Respondent: Shri Gautam Singh Choudhary,JCIT-DR
Section 143(3)Section 147Section 148Section 153ASection 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 410/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M/s. Gemco International cuke The ITO Vs. 3950, Lal Haweli, MSB Ka Rasta Ward 2(1) Johari Bazar, Jaipur 302 003 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFG 9238 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Vivek Bhargava, CA jktLo dh vksj ls@Revenue by: Shri Gautam Singh Choudhary,JCIT-DR…

DEEPAK KUMAR SHAH,RAMGANJMANDI vs. INCOME TAX OFFICER, KOTA

In the result, the appeal of the assessee stands allowed with no orders as to costs

ITA 426/JPR/2024[2017-18]Status: DisposedITAT Jaipur15 Jul 2024AY 2017-18

Bench: Hearing.

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 131Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 426/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 Shri Deepak Kumar Shah cuke The ITO Vs. Bazar No. 1, Ramganj Mandi Ward- Kota Kota -326 519 Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADDPK 1529 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar, Advocate jktLo dh vksj ls@Revenue by: Shri Rajesh Kumar Meena, Addl. CIT-DR lquokbZ dh rkjh[k@…

DY CIT CC 6(4), MUMBAI vs. ARSHIYA LTD., MUMBAI

ITA 971/MUM/2020[2013-14]Status: DisposedITAT Mumbai08 Apr 2024AY 2013-14

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Ajay ChandraFor Respondent: Piyush Chhajed
Section 10(34)Section 143(2)Section 143(3)Section 14A

…these documents were collected behind assessee's back and the appellant was not confronted on same are true. For this proposition I rely on the following judgments: Decision of Hon. Supreme Court in the case of Kalra Glue Factory vs. Sales Tax Tribunal [1987] 167 ITR 498 and 66 STC 292. (i) (ii) The Full Bench of the Delhi High Court has observed in J. T. (India) Exports v. Union of India [2003] 262 ITR 269 (iii) The Patna High Court in the case of Motipur, Zamindari Co. (P.) Ltd. [1972] 83 ITR 778 3. The third contention of the appellant on merit that the payment of Rs. 7,00,00,000/- made to ICSA (India) Limited…

M/S ARSHIYA LTD. ,MUMBAI vs. DCIT CC 6 (4) , MUMBAI

In the result, the appeal of the revenue vide ITA No

ITA 7900/MUM/2019[2013-14]Status: DisposedITAT Mumbai08 Apr 2024AY 2013-14

Bench: Shri Aby T Varkey & Shri Amarjit Singhacit, Cc-6(4) Vs. M/S Arshiya Ltd. R. No. 32(1), 308, Level 3, Ceejay Ground Floor, Aayakar House, F Block Shiv Bhavan, M.K. Road, Sagar Estate, Dr. A.B. Mumbai -400 020 Road, Worli, Mumbai – 400018 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaci2679A Appellant .. Respondent Dcit, Cc-6(4) Vs. M/S Arshiya Ltd. R. No. 1925, 19Th Floor, 308, Level 3, Ceejay Air India Building, House, F Block Shiv Nariman Point, Sagar Estate, Dr. A.B. Mumbai -400 021 Road, Worli, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaci2679A Appellant .. Respondent M/S Arshiya Ltd. Vs. Dcit, Cc-6(4) 308, Level 3, Ceejay R. No. 1925, 19Th Floor, House, F Block Shiv Sagar Air India Building, Estate, Dr. A.B. Road, Nariman Point, Worli, Mumbai – 400018 Mumbai -400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaci2679A Appellant .. Respondent

For Appellant: Ajay ChandraFor Respondent: Piyush Chhajed
Section 10(34)Section 143(2)Section 143(3)Section 14A

…e documents were collected behind assessee's back and the appellant was not confronted on same are true. For this proposition I rely on the following judgments: (i) Decision of Hon. Supreme Court in the case of Kalra Glue Factory vs. Sales Tax Tribunal [1987] 167 ITR 498 and 66 STC 292. (ii) The Full Bench of the Delhi High Court has observed in J. T. (India) Exports v. Union of India [2003] 262 ITR 269 (iii) The Patna High Court in the case of Motipur, Zamindari Co. (P.) Ltd. [1972] 83 ITR 778 3. The third contention of the appellant on merit that the payment of Rs. 7,00,00,000/- made to ICSA (India) Limited and…

SUMIT GOEL,JAIPUR vs. INCOME TAX OFFICER , JAIPUR

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

ITA 8/JPR/2023[2012-13]Status: DisposedITAT Jaipur26 Oct 2023AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Poddar(Adv.)&For Respondent: Smt. Monisha Choudhary(Addl.CIT)
Section 10(38)Section 147Section 148Section 56Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 8/JPR/2023 fu/kZkj.k o"kZ@AssessmentYears : 2012-13 Sumit Goel cuke Income Tax Officer, Flat No. 303, Krishna Kripa-3, Vs. Ward-4(5), Jaipur. Subhash Nagar, Shastri Nagar, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADCPG 8949 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri S.L. Poddar(Adv.)& Shr…

RAJESH KUMAR KHANDELWAL,JAIPUR vs. INCOME TAX OFFICER, WARD – 2(1), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 14/JPR/2022[2010-11]Status: DisposedITAT Jaipur16 Aug 2022AY 2010-11
For Appellant: None (Written Submission)For Respondent: Shri Manoj Mehar (CIT) a
Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,e- ,y- ehuk] ys[kk lnL; ,oa MkWa- ,l- lhrky{eh] U;kf;d lnL; ds le{k BEFORE: DR. M.L. MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA. No. 14/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke Rajesh Kumar Khandelwal Income Tax Officer, 114, Raja Colony, Vs. Ward-2(1), New Mandi Road, Jaipur. Dausa-303303. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ASBPK0587D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None (Written Submission) jktLo dh vksj ls@ Revenue by :…

DCIT CC 8(1), MUMBAI vs. M/S JAINAM INVESTMENTS, MUMBAI

In the result, appeals filed by the revenue are hereby dismissed

ITA 4474/MUM/2019[2016-17]Status: DisposedITAT Mumbai25 Feb 2021AY 2016-17
For Appellant: Shri Suchek Anchaliya (AR)For Respondent: Shri Rahul Raman (DR)
Section 143(1)Section 148Section 68

…the assessee could controvert the statements contained in it by asking for an opportunity to cross examine the manager of the bank with reference to the statements made by him". 23.9 The Hon'ble Supreme Court in Kalra Glue Factory v. Sales Tax Tribunal [1987] 167 ITR 498 set aside the order of the Tribunal as well as order in revision of High Court on the ground that the statements of a partner of another firm upon which the Sales Tax Tribunal relied, had not been tested by cross examinations. 23.10 The Hon'ble Rajasthan High Court in CTO v. Haryana Dal Mill [1993] 90 STC 519 dismissed the departmental revision p…

THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. EL DORADO BIOTECH PRIVATE LIMITED,, AHMEDABAD

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

ITA 1823/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad06 Nov 2020AY 2009-10
For Appellant: Shri Ketan Shah & Aman ShahFor Respondent: Shri M.S.A. Khan, CITDR
Section 132Section 143(1)Section 143(3)Section 147Section 148Section 68

…such evidence, both oral and documentary, so that he can prepare to meet the case against him. This necessarily also postulates that he should cross-examine the witness. 28. The Hon'ble Supreme Court in case of Kalra Glue Factory v. Sales Tax Tribunal [1987] 167 ITR 498 set aside the order of the Tribunal as well as order in revision of the High Court on the ground that the statements of a partner of another firm upon which the Sales Tax Tribunal relied, had not been tested by cross examinations. 9 AY: 2009-10 29. The Hon’ble Delhi High Court also in case CIT v. Pradeep Kumar Gupta [2008] 303 ITR 95 (Delhi) hel…

DCIT, CC-1, , JAIPUR vs. SHRI JUGAL KISHORE GARG(DEREWALA), JAIPUR

In the result, the appeals of the Revenue are dismissed

ITA 34/JPR/2020[2014-15]Status: DisposedITAT Jaipur14 Sept 2020AY 2014-15
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Ambrish Bedi, CIT- DR fu/kZkfjrh dh vksj ls@
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jes’k lh-'kekZ] ys[kk lnL; ,o lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 34, 35, 36 & 37/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2014-15 to 2017-18 cuke The DCIT Shri Jugal Kishore Garg (Derewala) Vs. Central Circle - 1 27-A, Agrasen Colony, Jaipur Brahmpuri Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABBPG 4020 E vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Shri Ambrish Bedi, CIT- DR fu/kZkfj…

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Kalra Glue Factory v. Sales Tax Tribunal (167 ITR 498) — Cited in 23 Judgments | BharatTax