Laxmipat Singhania v. CIT

73 TTJ 859Income Tax Appellate Tribunal#12943 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 115BBESection 143(3)Section 145(3)Section 234ASection 234BSection 234CSection 68Section 132

Issues it is cited on

section 23(3)section 66section 158bcbest judgment assessmentinterest u/s 234asection 260section 260arejection of books of accountsection 40a(3)section 145(3)section 158bsection 158

Judgments citing Laxmipat Singhania v. CIT

Priyanka Surana, Jaipur vs. ITO Ward 5(1), Jaipur

In the result, the appeal of the assesee is allowed

ITA 102/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 May 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Sharwan Kumar Gupta, AdvFor Respondent: Smt. Monisha Choudhary, Addl. CIT-DR
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 234ASection 68

…decision of this Honble Bench in the case of Sh. Avdesh Dangayach V/s ACIT Cir.6 in ITA No. 464/Jp/2016 dt. 23.02.2017 vide page 10. Also Kindly refer Laxmipat Singhania v/s CIT 72 ITR 291(SC), CIT v/s M.P. JayaRam 100 Taxman 544(Kar), Gyan Chand Jain v/s ITO 73 TTJ 859(Jd). Gem Palace v/s CIT 168 ITR 543(Raj.)., Ramanlal Madan Lal v/s CIT 116 ITR 657(Cal.), Jain Brothers v/s UOI 77 ITR 107(SC), Further the Honble ITAT in the group case of M/s Gowadia Jewellers in ITA No. 776/Ju/05 at page 8-para 15 dt. 30.09.2008 deleted certain additions, mainly on the reasoning that such income was already disclosed in the han…

Balaji Jewellers, Jaipur vs. ACIT CC -4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 433/JPR/2023[2018-19]Status: DisposedITAT Jaipur04 Jan 2024AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri Ajay Malik, CIT
Section 115BSection 132Section 133ASection 139(1)Section 142Section 143(2)Section 143(3)Section 145(3)Section 234ASection 68

…e decision of this Honble Bench in the case of Sh. AvdeshDangayach V/s ACIT Cir.6 in ITA No. 464/Jp/2016 dt. 23.02.2017 vide page 10. Also Kindly refer LaxmipatSinghania v/s CIT 72 ITR 291(SC), CIT v/s M.P. JayaRam 100 Taxman 544(Kar), Gyan Chand Jain v/s ITO 73 TTJ 859(Jd). Gem Palace v/s CIT 168 ITR 543(Raj.)., RamanlalMadanLal v/s CIT 116 ITR 657(Cal.), Jain Brothers v/s UOI 77 ITR 107(SC), Further the Honble ITAT in the group case of M/s Gowadia Jewellers in ITA No. 776/Ju/05 at page 8-para 15 dt.30.09.2008 deleted certain additions, mainly on the reasoning that such income was already disclosed in the hands…

Rukmani Jewellers Private Limited, Jaipur vs. DCIT Cir.-4 Jaipur, Jaipur

In the result, the appeal of the assessee is allowed

ITA 539/JPR/2023[2017-18]Status: DisposedITAT Jaipur20 Dec 2023AY 2017-18

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

For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Shri A. S. Nehra (Addl. CIT) a
Section 115BSection 143(2)Section 143(3)Section 145(3)Section 234ASection 68

…decision of this Honble Bench in the case of Sh. Avdesh Dangayach V/s ACIT Cir.6 in ITA No. 464/Jp/2016 dt. 23.02.2017 vide page 10. Also Kindly refer Laxmipat Singhania v/s CIT 72 ITR 291(SC), CIT v/s M.P. JayaRam 100 Taxman 544(Kar), Gyan Chand Jain v/s ITO 73 TTJ 859(Jd). Gem Palace v/s CIT 168 ITR 543(Raj.)., Ramanlal Madan Lal v/s CIT 116 ITR 657(Cal.), Jain Brothers v/s UOI 77 ITR 107(SC), Further the Honble ITAT in the group case of M/s Gowadia Jewellers in ITA No. 776/Ju/05 at page 8-para 15 dt. 30.09.2008 deleted certain additions, mainly on the reasoning that such income was already disclosed in the han…

M/S. Spr Spirits Private Limited (Formerly Known As Spr Group Holdings Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 134/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

…the Delhi High Court (`HC) in S. Arjun Singh a. v. CWT (175 ITR 91); Ruling of the Mumbai ITAT in DCIT v. DBM Geotechnics b. and Constructions (P.) Ltd (136 taxmann.com 345); Allahabad HC in Abdul Qayume (50 Taxman 171); c. Jodhpur ITAT in Gyan Chand Jain (73 TTJ 859); d. Delhi HC in Harjeev Aggarwal (70 taxmann.com 95) e. followed in Best Infrastructure (84 taxmann.com 287), Kavitha Agarwal (143 taxmann.com 404), Promain (91 taxmann.com 198); Amritsar ITAT in Anoop Kumar (147 Taxman 26); f. SC in Avadh Kishore Das (1979 4 SCC 790) and g. Kashmira Singh (1952 1 SCC 275); Ruling of the Jurisdictional ITAT in…

M/S. Spr Spirits Private Limited (Formerly Known As Spr Group Holdings Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 133/BANG/2023[2010-11]Status: DisposedITAT Bangalore24 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

…the Delhi High Court (`HC) in S. Arjun Singh a. v. CWT (175 ITR 91); Ruling of the Mumbai ITAT in DCIT v. DBM Geotechnics b. and Constructions (P.) Ltd (136 taxmann.com 345); Allahabad HC in Abdul Qayume (50 Taxman 171); c. Jodhpur ITAT in Gyan Chand Jain (73 TTJ 859); d. Delhi HC in Harjeev Aggarwal (70 taxmann.com 95) e. followed in Best Infrastructure (84 taxmann.com 287), Kavitha Agarwal (143 taxmann.com 404), Promain (91 taxmann.com 198); Amritsar ITAT in Anoop Kumar (147 Taxman 26); f. SC in Avadh Kishore Das (1979 4 SCC 790) and g. Kashmira Singh (1952 1 SCC 275); Ruling of the Jurisdictional ITAT in…

M/S. Spr Spirits Private Limited (Formerly Known As Spr Group Holdings Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 132/BANG/2023[2009-2010]Status: DisposedITAT Bangalore24 Jul 2023AY 2009-2010

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

…the Delhi High Court (`HC) in S. Arjun Singh a. v. CWT (175 ITR 91); Ruling of the Mumbai ITAT in DCIT v. DBM Geotechnics b. and Constructions (P.) Ltd (136 taxmann.com 345); Allahabad HC in Abdul Qayume (50 Taxman 171); c. Jodhpur ITAT in Gyan Chand Jain (73 TTJ 859); d. Delhi HC in Harjeev Aggarwal (70 taxmann.com 95) e. followed in Best Infrastructure (84 taxmann.com 287), Kavitha Agarwal (143 taxmann.com 404), Promain (91 taxmann.com 198); Amritsar ITAT in Anoop Kumar (147 Taxman 26); f. SC in Avadh Kishore Das (1979 4 SCC 790) and g. Kashmira Singh (1952 1 SCC 275); Ruling of the Jurisdictional ITAT in…

M/S. Spr Spirits Private Limited (Formerly Known As Spr Group Holdings Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 131/BANG/2023[2008-2009]Status: DisposedITAT Bangalore24 Jul 2023AY 2008-2009

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

…the Delhi High Court (`HC) in S. Arjun Singh a. v. CWT (175 ITR 91); Ruling of the Mumbai ITAT in DCIT v. DBM Geotechnics b. and Constructions (P.) Ltd (136 taxmann.com 345); Allahabad HC in Abdul Qayume (50 Taxman 171); c. Jodhpur ITAT in Gyan Chand Jain (73 TTJ 859); d. Delhi HC in Harjeev Aggarwal (70 taxmann.com 95) e. followed in Best Infrastructure (84 taxmann.com 287), Kavitha Agarwal (143 taxmann.com 404), Promain (91 taxmann.com 198); Amritsar ITAT in Anoop Kumar (147 Taxman 26); f. SC in Avadh Kishore Das (1979 4 SCC 790) and g. Kashmira Singh (1952 1 SCC 275); Ruling of the Jurisdictional ITAT in…

Giriraj Prasad Goyal, Tonk vs. ITO Tonk, Tonk

In the result, both appeals of the assessee are allowed for statistical

ITA 200/JPR/2023[2014-15]Status: HeardITAT Jaipur05 Jul 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Shrawan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 143(3)Section 147Section 148Section 24

…decision of this Honble Bench in the case of Sh. Avdesh Dangayach V/s ACIT Cir.6 in ITA No. 464/Jp/2016 dt. 23.02.2017 vide page 10. Also Kindly refer Laxmipat Singhania v/s CIT 72 ITR 291(SC), CIT v/s M.P. JayaRam 100 Taxman 544(Kar), Gyan Chand Jain v/s ITO 73 TTJ 859(Jd). Gem Palace v/s CIT 168 ITR 543(Raj.)., Ramanlal Madan Lal v/s CIT 116 ITR 657(Cal.), Jain Brothers v/s UOI 77 ITR 107(SC), Further the Honble ITAT in the group case of M/s Gowadia Jewellers in ITA No. 776/Ju/05 at page 8- para 15 dt. 30.09.2008 deleted certain additions, mainly on the reasoning that Giriraj Prasad Goyal vs. ITO such income wa…

Laxmipat Singhania v. CIT (73 TTJ 859) — Cited in 8 Judgments | BharatTax