M.C. Puri v. Assistant Commissioner of Income-tax, Central Circle, Chandigarh

69 Taxmann.com 313Income Tax Appellate Tribunal2016#25491 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 115BBE Section 132 Section 132A Section 144 Section 145(3)Section 147 Section 148 Section 153A

Issues it is cited on

sundry creditors section 145 section 14 total income business document

Judgments citing M.C. Puri v. Assistant Commissioner of Income-tax, Central Circle, Chandigarh

Upendra Kumar Soni, Kota vs. ACIT, Central Corcle-Kota, Kota

In the result, both the appeals of the assesee are allowed for statistical purposes

ITA 827/JPR/2025[2018-19]Status: DisposedITAT Jaipur11 Aug 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Saurav Harsh, AdvocateFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 144Section 145(3)Section 153ASection 68Section 69A

…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 a Jh xxu Xkks;y ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA Nos. 826 & 827/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 & 2018-19 cuke Shri Upendra Kumar Soni The ACIT Vs. 19D, New Colony, Gumanpura, Central Circle Kota Kota – 324 007 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFFPS2134B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Saurav Harsh, Advocate jktLo dh vksjls@Revenue by:…

Upendra Kumar Soni, Kota vs. ACIT, Central Circle-Kota, Central Circle, Kota

In the result, both the appeals of the assesee are allowed for statistical purposes

ITA 826/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Saurav Harsh, AdvocateFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 144Section 145(3)Section 153ASection 68Section 69A

S.P.Enterprises, Indore vs. The ACIT2(1), Indore

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

ITA 216/IND/2023[2016-17]Status: DisposedITAT Indore21 Feb 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.P. Enterprises Acit 2(1) Ug-9 Lokhandwala Complex Indore Gangali Square Ringh Road, Vs. Indore, Mp (Appellant / Assessee) (Respondent/ Revenue) Pan: Ackfs0827M Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.02.2024 Date Of Pronouncement 21.02.2024

Section 143(3)Section 145

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER S.P. Enterprises ACIT 2(1) UG-9 Lokhandwala Complex Indore Gangali Square Ringh Road, Vs. Indore, MP (Appellant / Assessee) (Respondent/ Revenue) PAN: ACKFS0827M Assessee by Ms. Nisha Lahoti & Shri Vijay Bansal ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 07.02.2024 Date of Pronouncement 21.02.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by the Assessee is directed against the order dated 27.03.2023 of Commissio…