Krishan Kumar Jhamb v. I.T.O High Court of Punjab & Harayna

179 Taxmann 141Reported decision2009#19665 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 132 Section 143(3)Section 153A Section 153Aa(1)(b)

Judgments citing Krishan Kumar Jhamb v. I.T.O High Court of Punjab & Harayna

BALWANT SIINGH,BATHINDA vs. DCITACIT(CEN)-2, CHANDIGARH

In the result, appeal of the Assessee is allowed

ITA 850/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh10 Sept 2025AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM Balwant Singh आयकर अपील सं. / ITA No. 850/Chd/2024 निर्धारण वर्ष / Assessment Years : 2017-18 H.No. 93-94, Model Town, Bathinda Punjab-151001 स्थायी लेखा सं./ PAN NO: BZAPS9230A अपीलार्थी/ Appellant निर्धारिती की ओर से/Assessee by : राजस्व की ओर से/ Revenue by : सुनवाई की तारीख / Date of Hearing: उदघोषणा की तारीख/Date of Pronouncement : आदेश/Order PER KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 132Section 153A

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 850/Chd/ 2024 िनधा"रण वष" / Assessment Years : 2017-18 Balwant Singh बनाम The DCIT ACIT(Cen)-2 H.No. 93-94, Model Town, Bathinda Chandigarh Punjab-151001 "ायी लेखा सं./PAN NO: BZAPS9230A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain Aggarwal, ITP राज" की ओर से/ Revenue by : Shr…

OM PRAKASH SINGH,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, , ALLAHABAD

In the result, the appeal is partly allowed

ITA 114/ALLD/2023[2017-18]Status: DisposedITAT Allahabad27 Dec 2024AY 2017-18

Bench: Sh. Udayan Das Gupta & Sh. Nikhil Choudharya.Y. 2017-18 Om Prakash Singh, Vs. Assistant Commissioner Of 147A/2, Tagore Town, J.L.N. Income Tax, Central Circle, Road, Allahabad, U.P. Allahabad, U.P. Pan:Aiepp0574G (Appellant) (Respondent) Assessee By: Sh. Ashish Bansal, Adv Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 01.10.2024 Date Of Pronouncement: 27.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Against The Order Of The Ld. Cit(A)-, Lucknow-3, Dated 11.07.2023 Passed Under Section 250 Of The Income Tax Act, 1961. The Grounds Of Appeal Preferred Are As Under:- “1. Because Proceeding Under Section 147 Of The Act By Issuance Of Notice Dated 30.03.2021 Under Section 148 On The Basis Of D.V.O. Report His Only Erroneous & Bad, Assessment Order Dated 23.03.2022 Passed In Consequence Of Said Proceeding Is Wholly Without Jurisdiction, Accordingly, The Entire Proceeding In Consequence Of Notice Dated 30.03.2021 Are Vitiated & Not Maintainable. Without Prejudice To The Aforesaid 2. Because The Addition Of Rs.9,26,796/- Made By The Ld. Assessing Officer On Account Of Alleged Difference In The Valuation Of Office Building Between The Value Appearing In The Audited Books Of Account As Compared To The Valuation Made By The D.V.O., As Also Confirm By The Id. Cit(A), Is Wholly Erroneous As The Report Of The Valuation Officer Is An Estimate & The Same

For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. DR

Section 115BSection 133ASection 142(1)Section 143(3)Section 147Section 148Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2017-18 Om Prakash Singh, vs. Assistant Commissioner of 147A/2, Tagore Town, J.L.N. Income Tax, Central Circle, Road, Allahabad, U.P. Allahabad, U.P. PAN:AIEPP0574G (Appellant) (Respondent) Assessee by: Sh. Ashish Bansal, Adv Revenue by: Sh. A.K. Singh, Sr. DR Date of hearing: 01.10.2024 Date of pronouncement: 27.12.2024 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal against the order of the ld. CIT(A)-, Lucknow-3, dated 11.07.2023 passed under…

M/S. EXCELLENT CONCERNS ,KATHUA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeal is allowed for statistical purpose

ITA 102/ASR/2023[2018-19]Status: DisposedITAT Amritsar21 Jun 2023AY 2018-19

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

For Appellant: Shri Joginder Singh, CAFor Respondent: Shri Pardeep Kumar, Sr. DR

Section 133ASection 142ASection 250(6)Section 38ASection 69B

…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. 102/Asr/2023 Assessment Year: 2018-19 M/s Excellent Concerns, Vs. The Dy. CIT Dreamland Park Road Central Circle, Jammu Kathua (J&K)-184101 PAN: AADFE3500A APPELLANT RESPONDENT Assessee by : Shri Joginder Singh, CA Revenue by : Shri Pardeep Kumar, Sr. DR Date of Hearing : 15/06/2023 Date of Pronouncement : 21/06/2023 ORDER Per Dr. M. L. Meena, AM: This appeal is filed by the Assessee against the order of the Ld. CIT(A)-5, Ludhiana dated 10/02/2023 fo…

M/S. STRIDE INFRASTRUCTURE (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 5349/DEL/2016[2010-11]Status: DisposedITAT Delhi15 May 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita No. 5349/Del/2016 : Asstt. Year : 2010-11 M/S Stride Infrastructure (P) Ltd. Vs Income Tax Officer, Flat No. 100-K, Basement Milap Ward-9(2), Bhawan, New Delhi-110002 New Delhi (Appellant) (Respondent) Pan No. Aajcs4888A Assessee By : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 16.02.2017 Date Of Pronouncement : 15.05.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Sh. S. S. Rana, CIT DR

Section 143(1)Section 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena A. Pillai, JM ITA No. 5349/Del/2016 : Asstt. Year : 2010-11 M/s Stride Infrastructure (P) Ltd. Vs Income Tax Officer, Flat No. 100-K, Basement Milap Ward-9(2), Bhawan, New Delhi-110002 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAJCS4888A Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing : 16.02.2017 Date of Pronouncement : 15.05.2017 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 22.09.2016 of ld. CIT(A…