Krishi Tyre Retreading 360 ITR 580, CIT v. Mahendra Singh Khedia

252 CTR 453High Court2012#6943 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 145(3)Section 271(1)(c)Section 273BSection 274

Judgments citing Krishi Tyre Retreading 360 ITR 580, CIT v. Mahendra Singh Khedia

SHIV AGREVO LTD ,KOTA vs. DCIT CIRCLE-2, KOTA , KOTA

In the result, the appeal of the assessee is allowed

ITA 623/JPR/2023[2015-16]Status: DisposedITAT Jaipur29 Apr 2024AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Devang Garvieya, AdvocateFor Respondent: Shri Anoop Singh, Addl CIT-DR
Section 145(3)Section 271(1)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 623/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke M/s. Shiv Agrevo Ltd. The DCIT Vs. Jhalawar Road KalManda Circle-2 Baran 325 205 Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 7224 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Garvieya, Advocate jktLo dh vksj ls@Revenue by: Shri Anoop Singh, Addl C…

HEMAL MAGANLAL SHAH,MUMBAI vs. CIT (A) NFAC, DELHI

In the result, appeal filed by the assessee is dismissed

ITA 285/MUM/2022[2010-11]Status: DisposedITAT Mumbai10 Aug 2022AY 2010-11

Bench: Shri Aby T Varkey & Shri Gagan Goyalhemal Maganlal Shah 84, 4Th Floor, Pankaj-B, Lbs Road, Ghatkopar (W), Mumbai-400086. Pan: Amfps8271G ...... Appellant Vs. The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Mumbai. ..... Respondent Appellant By : Sh. H.M. Shah Respondent By : Sh. Prasoon Kabra Date Of Hearing : 17/05/2022 Date Of Pronouncement : 10/08/2022 Order Per Gagan Goyal, A.M:

For Appellant: Sh. H.M. ShahFor Respondent: Sh. Prasoon Kabra
Section 143(3)Section 148Section 250Section 271(1)Section 274Section 69C

…UM-283] 3. CIT Vs. Gordhandas Moolchand 116 ITR 893 (Mad.) 4. C.LT. Vs. Sureshkumar Bansal and another 254 ITR 130 (P & H) 5. Harigopal Singh Vs. C.I. T. 258 ITR 85 (P & H) 6. C.1.T. Vs. Raj Bans Singh 276 ITR 351 (All) 7. CIT v/s. Mahendra Sigh Khedia (2012) 252 CTR 453 -Raj HC 8. CIT vis. Vijay Kumar Jain (2010) 325 ITR 288-Chhatishgadh HC 9. CIT vs. Aero Traders P Ltd (2010)322 ITR 316- Delhi HC" 2. Brief facts of the case are that the assessee had filed his return of income on 12.10.2010 declaring total income of Rs. 2,20,566/-. Subsequently on the basis of 3 ITA No. 285/Mum/2022-Hemal Maganlal Shah inform…

M/S. YAELSTAR DIAMONDS PVT. LTD.,,SURAT vs. THE DCIT, CIRCLE-2(1)(1),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 198/SRT/2018[2007-08]Status: DisposedITAT Surat11 Dec 2019AY 2007-08
Section 133(6)Section 143(3)Section 147Section 148Section 153ASection 271(1)(c)

…007] 291 TTR 519 (SC)The Hon`ble Supreme Court held that finding in assessment proceedings can be automatically adopted in penalty proceedings and the authorities have to consider the matter afresh from different angles. In CIT v. Mahendra Singh Khedla [2012] 252 CTR 453 (Raj) the Hon`ble Rajasthan High Court has held that a fact or allegation based on estimation can be correct or incorrect, therefore, penalty under section 271(1)(c) was not justified. 8. Just because Appellant’s explanation was not found acceptable by the AO, it does not follow that that the Appellant was unable to substantiate his explanation b…

ACIT, JAIPUR vs. M.R.K.PIPES LTD., JAIPUR

ITA 636/JPR/2019[2013-14]Status: DisposedITAT Jaipur02 Oct 2019AY 2013-14
For Appellant: Shri S.L. Poddawr, AdvocateFor Respondent: Shri Vimlendu Verma , (CIT) fu/kZkfjrh dh vksj ls@
Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 636/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke The DCIT Miss. MRK Pipes Ltd. Vs. Circle – 4 Parasrampuria Chambers Jaipur Road No.1, VKI, Sikar Road , Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCM 9497 L vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Vimlendu Verma , (CIT) fu/kZkfjrh dh vksj ls@ Assessee…

MR.VERSHI CHHEDA,MUMBAI vs. INCOME TAX OFFICER 25(1)(4), MUMBAI

ITA 356/MUM/2018[2012-13]Status: DisposedITAT Mumbai01 Apr 2019AY 2012-13

Bench: Hon’Ble Sh. G. S. Pannu, Vp & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 356/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13)

For Appellant: Shri Surji D. ChhedaFor Respondent: Shri Rajiv Gubgotra
Section 143(3)Section 271Section 271(1)(c)

…made were purely on estimation basis and it is a settled law that penalty cannot be levied on additions made on estimation basis. In this respect, we rely upon the judgment of Hon’ble High Court in the case of CIT Vrs. Mahindra Singh Khedia (2012) 71 DTR 189/252 CTR 453 (Raj HC) and CIT Vrs. Vijay Kumar Jain (2010) 325 ITR 288 (Chattisgarh HC) and CIT Vrs. Aero Traders Pvt. Lt.d (2010) 322 ITR 316 (Del HC), CIT Vrs. Reliance Petroproducts Pvt. Ltd. (2011) 322 ITR 158 (SC), wherein the levy of penalty on the basis of estimation was held to be not justified. 9. Considering the above propositions, we are also of t…

MAHENDRA J. SHAH (HUF),MUMBAI vs. ITO WD 16(3)(1), MUMBAI

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 1727/MUM/2014[2005-06]Status: DisposedITAT Mumbai02 Jul 2018AY 2005-06

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1727/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) Mahendra J. Shah (Huf) 9, बिधम/ Ito, Ward-16(3)(1), Ground Floor, Mangesh Mumbai. Vs. Building, Avantikabai Gokhale Road, Opera House, Mumbai-400004. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aachm6978D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Abhishek Jhunjhunwala(Ar) Revenue By: Shri Suman Kumar (Dr) सुनवाई की तारीख / Date Of Hearing: 02.04.2018 घोषणा की तारीख /Date Of Pronouncement: 02.07.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 25.07.2013 Passed By The Commissioner Of Income Tax (Appeals)-28, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2005- 06. 2. The Assessee Has Raised The Following Grounds: - “1. The Appellant Prefers An Appeal Against An Order Dated 25/07/2013 Passed By Ld. Commissioner Of Income Tax Officer (Appeal) 28, Mumbai On Following Amongst Other Grounds Each Of Which Are Without Prejudice To Any Other: -

For Appellant: Shri Abhishek Jhunjhunwala(AR)For Respondent: Shri Suman Kumar (DR)
Section 142(1)Section 143(1)Section 143(2)Section 271Section 68

…e. In support of these contention the Ld. Representative of the assessee has relied upon the law settled in Murarilal Ratanlal Agarwal Vs. ACIT IT (SS) A. No. 573 & 615/Ahd)2012, Ojas Ashokbhai Vs. ITO ITA. No.296 & 297/Ahd/2013, CIT Vs. Mahendra Singh Khedla 252 CTR 453 (Raj-High Court), CIT Vs. Krishi Tyre Retrading & Rubber Industries 360 ITR 580 (Raj-High Court) & CIT Vs. Ravail Singh & Co. 254 ITR 191 (P&H-High Court). However, on the other hand, the Ld. Representative of the Department has strongly relied upon the order passed by the CIT(A) in question. Copy of bank statement of (HUF) on record which lies a…

SHRI SURESH KUMAR MITTAL, L/H SHRI DEVI SAHAI MITTAL,JAIPUR vs. INCOME TAX OFFICER, WARD-1-2,, JAIPUR

In the result, appeal of the assessee is allowed

ITA 726/JPR/2017[2008-09]Status: DisposedITAT Jaipur14 May 2018AY 2008-09

Bench: Us.

For Appellant: Shri Nikhilesh Kataria (CA)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 133ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 726/JP/2017 fu/kZkj.k o"kZ@Assessment Year: 2008-09 cuke Suresh Kumar Mittal, I.T.O., Vs. L/H- Shri Devi Sahai Mittal, Ward 1(2), Prop.- M/s Suresh Kumar & Jaipur. Company, Radha Damodar Ki Gali, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACFPM 8506 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Nikhilesh Kataria (…

THE ITO, WARD-2(3)(5),, SURAT vs. M/S. GLOBAL SYNTAX, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 2936/AHD/2016[2010-11]Status: DisposedITAT Surat22 Mar 2018AY 2010-11

Bench: Shri C .M. Garg & Shri O. P. Meena

Section 271(1)(c)Section 41(1)

…M/s.Global Syntax in ITA No.2936/Ahd/2016 for A.Y. 2010-11 Page 1 of 5 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत INCOM TAX APPELLATE TRIBUNAL SURAT-BENCH-SURAT "ीसी.एम.गग","या"यकसद"यतथा"ीओ.पी.मीना, लेखासद"यकेसम" BEFORE SHRI C .M. GARG,JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER ITA No.2936/Ahd/2016/SRT : Assessment Year: 2010-11 Income Tax Officer, Vs. M/s.Global Syntax, Ward-2(3)(5), Surat. 208, GIDC, Pandesara, Surat. PAN: AACFG 9622Q अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Bharat Jhaveri, Adv. राज"वक"ओरसे /Revenue by Mrs. R.Kavitha, Sr.DR सुनवाईक"तार"ख/ Date of hearing: 16.03.…

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5699/MUM/2015[2007-08]Status: DisposedITAT Mumbai01 Nov 2017AY 2007-08

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" Bench, Mumbai Before Shri P K Bansal, Vice President and Shri R.L. Negi, Judicial Member ITA Nos. 5694 to 5699 /Mum/2015 (Assessment Years: 2002-03 to 2007-08) DCIT, Central Circle-3(4) Shri Dhanvinder Bindra Room No. 401, 4th Floor A-71, Cozy Home Vs. Aayakar Bhavan, M.K. Road 251-Pali Hill, Bandra (W) Mumbai 400020 Mumbai 400050 PAN – AACPB6734E Appellant Respondent Appellant by: Shri Purushottam Kumar Respondent by: Shri Neel Khandelwal Date of Hearing: 11.10.2017 Date of Pronouncement: 01.11.2017 O R D E R Per P.K. Bansal, Vice President All these appeals have…

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5698/MUM/2015[2006-07]Status: DisposedITAT Mumbai01 Nov 2017AY 2006-07

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" Bench, Mumbai Before Shri P K Bansal, Vice President and Shri R.L. Negi, Judicial Member ITA Nos. 5694 to 5699 /Mum/2015 (Assessment Years: 2002-03 to 2007-08) DCIT, Central Circle-3(4) Shri Dhanvinder Bindra Room No. 401, 4th Floor A-71, Cozy Home Vs. Aayakar Bhavan, M.K. Road 251-Pali Hill, Bandra (W) Mumbai 400020 Mumbai 400050 PAN – AACPB6734E Appellant Respondent Appellant by: Shri Purushottam Kumar Respondent by: Shri Neel Khandelwal Date of Hearing: 11.10.2017 Date of Pronouncement: 01.11.2017 O R D E R Per P.K. Bansal, Vice President All these appeals have…

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5697/MUM/2015[2005-06]Status: DisposedITAT Mumbai01 Nov 2017AY 2005-06

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" Bench, Mumbai Before Shri P K Bansal, Vice President and Shri R.L. Negi, Judicial Member ITA Nos. 5694 to 5699 /Mum/2015 (Assessment Years: 2002-03 to 2007-08) DCIT, Central Circle-3(4) Shri Dhanvinder Bindra Room No. 401, 4th Floor A-71, Cozy Home Vs. Aayakar Bhavan, M.K. Road 251-Pali Hill, Bandra (W) Mumbai 400020 Mumbai 400050 PAN – AACPB6734E Appellant Respondent Appellant by: Shri Purushottam Kumar Respondent by: Shri Neel Khandelwal Date of Hearing: 11.10.2017 Date of Pronouncement: 01.11.2017 O R D E R Per P.K. Bansal, Vice President All these appeals have…

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5696/MUM/2015[2004-05]Status: DisposedITAT Mumbai01 Nov 2017AY 2004-05

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" Bench, Mumbai Before Shri P K Bansal, Vice President and Shri R.L. Negi, Judicial Member ITA Nos. 5694 to 5699 /Mum/2015 (Assessment Years: 2002-03 to 2007-08) DCIT, Central Circle-3(4) Shri Dhanvinder Bindra Room No. 401, 4th Floor A-71, Cozy Home Vs. Aayakar Bhavan, M.K. Road 251-Pali Hill, Bandra (W) Mumbai 400020 Mumbai 400050 PAN – AACPB6734E Appellant Respondent Appellant by: Shri Purushottam Kumar Respondent by: Shri Neel Khandelwal Date of Hearing: 11.10.2017 Date of Pronouncement: 01.11.2017 O R D E R Per P.K. Bansal, Vice President All these appeals have…

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5695/MUM/2015[2003-04]Status: DisposedITAT Mumbai01 Nov 2017AY 2003-04

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" Bench, Mumbai Before Shri P K Bansal, Vice President and Shri R.L. Negi, Judicial Member ITA Nos. 5694 to 5699 /Mum/2015 (Assessment Years: 2002-03 to 2007-08) DCIT, Central Circle-3(4) Shri Dhanvinder Bindra Room No. 401, 4th Floor A-71, Cozy Home Vs. Aayakar Bhavan, M.K. Road 251-Pali Hill, Bandra (W) Mumbai 400020 Mumbai 400050 PAN – AACPB6734E Appellant Respondent Appellant by: Shri Purushottam Kumar Respondent by: Shri Neel Khandelwal Date of Hearing: 11.10.2017 Date of Pronouncement: 01.11.2017 O R D E R Per P.K. Bansal, Vice President All these appeals have…

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5694/MUM/2015[2002-03]Status: DisposedITAT Mumbai01 Nov 2017AY 2002-03

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" Bench, Mumbai Before Shri P K Bansal, Vice President and Shri R.L. Negi, Judicial Member ITA Nos. 5694 to 5699 /Mum/2015 (Assessment Years: 2002-03 to 2007-08) DCIT, Central Circle-3(4) Shri Dhanvinder Bindra Room No. 401, 4th Floor A-71, Cozy Home Vs. Aayakar Bhavan, M.K. Road 251-Pali Hill, Bandra (W) Mumbai 400020 Mumbai 400050 PAN – AACPB6734E Appellant Respondent Appellant by: Shri Purushottam Kumar Respondent by: Shri Neel Khandelwal Date of Hearing: 11.10.2017 Date of Pronouncement: 01.11.2017 O R D E R Per P.K. Bansal, Vice President All these appeals have…

FUTURISTIC OFFSHORE SERVICE OF CHEMICAL LTD,MUMBAI vs. ITO 1(1)(3), MUMBAI

In the result, the appeal of assessee is allowed

ITA 6125/MUM/2013[2004-05]Status: DisposedITAT Mumbai04 Apr 2017AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri N. K. Pradhan, Am Futuristic Offshore Service Of Income Tax Officer, Chemical Ltd. Ward 1(1)(3) 1St Floor, Dena Bldg, 53 M.K. Vs. Mumbai Rd, Marine Lines Mumbai-400 002 Appellant .. Respondent Pan No. Aaacg1524C Assessee By .. Shri Yojesh A. Thar & Ms. Ritu Panjabi, Ar Revenue By .. Shri B.S. Bist, Dr Date Of Hearing .. 04-04-2017 Date Of Pronouncement .. 04-04-2017 O R D E R Per Mahavir Singh, Jm:

Section 143(3)(ii)Section 21(1)(c)Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI N. K. PRADHAN, AM Futuristic Offshore Service of Income Tax Officer, Chemical Ltd. Ward 1(1)(3) 1st Floor, Dena Bldg, 53 M.K. Vs. Mumbai RD, Marine Lines Mumbai-400 002 Appellant .. Respondent PAN No. AAACG1524C Assessee by .. Shri Yojesh A. Thar & Ms. Ritu Panjabi, AR Revenue by .. Shri B.S. Bist, DR Date of hearing .. 04-04-2017 Date of pronouncement .. 04-04-2017 O R D E R PER MAHAVIR SINGH, JM: This appeal by the assessee is arising out of the order of CIT(A)-1, Mumbai, in appeal No. CIT(A)-I/IT-14/2012-13 dated 30-0…

VIKRAM SINGH,JAIPUR vs. DCIT, JAIPUR

In the result, appeal of the assessee is allowed

ITA 143/JPR/2016[2007-08]Status: DisposedITAT Jaipur16 Jan 2017AY 2007-08
For Appellant: Shri Rajeev Sogani (CA)For Respondent: Shri Rajendra Jha (Addl. CIT)
Section 143(2)Section 145(3)Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 143/JP/2016 fu/kZkj.k o"kZ@Assessment Year :2007-08 cuke Shri Vikram Singh, The Dy.C.I.T., Vs. 1, Thaltara, Sirsi Road, Circle-3, Jaipur Khatipura, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFPPS 1181 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (CA) jktLo dh vksj ls@ Revenue by : Shri Rajendra Jha (Addl.…

Krishi Tyre Retreading 360 ITR 580, CIT v. Mahendra Singh Khedia (252 CTR 453) — Cited in 16 Judgments | BharatTax