Mahaveer Kumar Jain v. CIT

165 DTR 113Supreme Court of India2018#19501 most cited
4

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

Sections most often in play

Section 143(3)Section 132Section 144Section 145Section 153ASection 153B(1)(b)Section 153DSection 250

Issues it is cited on

section 28(iv)section 53aproject completion methodpercentage completion methoddeemed dividendicdsbest judgment assessmentmercantile system of accountingsection 153bsection 153dsection 145section 254

Judgments citing Mahaveer Kumar Jain v. CIT

LODHA FOUNDATION, JAIPUR,JAIPUR vs. CIT(EXEMPTION), JAIPUR, JAIPUR

In the result, appeal of the Revenue is dismissed

ITA 12/JPR/2025[2025-26]Status: DisposedITAT Jaipur21 Feb 2025AY 2025-26

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalm/S. Kaizen Enterprises Pvt. Ltd., Opera Hospital Road, S-67-68, Indra Vihar, Kota- 324005 Pan No.: Aabck 7751L ...... Appellant Vs. Acit, Central Circle, Kota ...... Respondent Acit, Circle-2, Kota ...... Appellant Vs. M/S. Kaizen Enterprises Pvt. Ltd., Opera Hospital Road, S-67-68, Indra Vihar, Kota- 324005 Pan No.: Aabck7751L ...... Respondent

For Appellant: Mr. Mahendra Gargieya, Adv. &For Respondent: Ms. Alka Gautam, CIT-DR, Ld. DR
Section 132Section 143(3)Section 153ASection 250

…lared income this year, taxed the entire advance of Rs. 3, 71, 74,468/- in this year which has clearly resulted into double taxation. The law is well settled that the same income cannot be taxed twice as held in the case of Mahaveer Kumar Jain vs. CIT (2018) 165 DTR 113 (SC). 21. Before the AO also the assessee submitted that the assessee has offered to Tax the income earned on “Aashirwad Gokul” by following the Project Completion Method in subsequent years i.e. AY 2017-18 of Rs. 18,86,86,000/- (PB 27,31&42) and AY 2018-19 of Rs.14,88,74,000/- (PB 45-50). In support of the same an at a glance chart (PB 25-32) s…

LODHA FOUNDATION, JAIPUR,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

In the result, appeal of the Revenue is dismissed

ITA 11/JPR/2025[2025-26]Status: DisposedITAT Jaipur21 Feb 2025AY 2025-26

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalm/S. Kaizen Enterprises Pvt. Ltd., Opera Hospital Road, S-67-68, Indra Vihar, Kota- 324005 Pan No.: Aabck 7751L ...... Appellant Vs. Acit, Central Circle, Kota ...... Respondent Acit, Circle-2, Kota ...... Appellant Vs. M/S. Kaizen Enterprises Pvt. Ltd., Opera Hospital Road, S-67-68, Indra Vihar, Kota- 324005 Pan No.: Aabck7751L ...... Respondent

For Appellant: Mr. Mahendra Gargieya, Adv. &For Respondent: Ms. Alka Gautam, CIT-DR, Ld. DR
Section 132Section 143(3)Section 153ASection 250

…lared income this year, taxed the entire advance of Rs. 3, 71, 74,468/- in this year which has clearly resulted into double taxation. The law is well settled that the same income cannot be taxed twice as held in the case of Mahaveer Kumar Jain vs. CIT (2018) 165 DTR 113 (SC). 21. Before the AO also the assessee submitted that the assessee has offered to Tax the income earned on “Aashirwad Gokul” by following the Project Completion Method in subsequent years i.e. AY 2017-18 of Rs. 18,86,86,000/- (PB 27,31&42) and AY 2018-19 of Rs.14,88,74,000/- (PB 45-50). In support of the same an at a glance chart (PB 25-32) s…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. KAIZEN ENTERPRISES PVT. LTD., KOTA

In the result, appeal of the Revenue is dismissed

ITA 390/JPR/2024[2017-18]Status: DisposedITAT Jaipur18 Feb 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalm/S. Kaizen Enterprises Pvt. Ltd., Opera Hospital Road, S-67-68, Indra Vihar, Kota- 324005 Pan No.: Aabck 7751L ...... Appellant Vs. Acit, Central Circle, Kota ...... Respondent Acit, Circle-2, Kota ...... Appellant Vs. M/S. Kaizen Enterprises Pvt. Ltd., Opera Hospital Road, S-67-68, Indra Vihar, Kota- 324005 Pan No.: Aabck7751L ...... Respondent

For Appellant: Mr. Mahendra Gargieya, Adv. &For Respondent: Ms. Alka Gautam, CIT-DR, Ld. DR
Section 132Section 143(3)Section 153ASection 250

…lared income this year, taxed the entire advance of Rs. 3, 71, 74,468/- in this year which has clearly resulted into double taxation. The law is well settled that the same income cannot be taxed twice as held in the case of Mahaveer Kumar Jain vs. CIT (2018) 165 DTR 113 (SC). 21. Before the AO also the assessee submitted that the assessee has offered to Tax the income earned on “Aashirwad Gokul” by following the Project Completion Method in subsequent years i.e. AY 2017-18 of Rs. 18,86,86,000/- (PB 27,31&42) and AY 2018-19 of Rs.14,88,74,000/- (PB 45-50). In support of the same an at a glance chart (PB 25-32) s…

KAIZEN ENTREPRISES PVT. LTD.,KOTA vs. ACIT-DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, appeal of the Revenue is dismissed

ITA 156/JPR/2024[2013-14]Status: DisposedITAT Jaipur18 Feb 2025AY 2013-14

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalm/S. Kaizen Enterprises Pvt. Ltd., Opera Hospital Road, S-67-68, Indra Vihar, Kota- 324005 Pan No.: Aabck 7751L ...... Appellant Vs. Acit, Central Circle, Kota ...... Respondent Acit, Circle-2, Kota ...... Appellant Vs. M/S. Kaizen Enterprises Pvt. Ltd., Opera Hospital Road, S-67-68, Indra Vihar, Kota- 324005 Pan No.: Aabck7751L ...... Respondent

For Appellant: Mr. Mahendra Gargieya, Adv. &For Respondent: Ms. Alka Gautam, CIT-DR, Ld. DR
Section 132Section 143(3)Section 153ASection 250

…lared income this year, taxed the entire advance of Rs. 3, 71, 74,468/- in this year which has clearly resulted into double taxation. The law is well settled that the same income cannot be taxed twice as held in the case of Mahaveer Kumar Jain vs. CIT (2018) 165 DTR 113 (SC). 21. Before the AO also the assessee submitted that the assessee has offered to Tax the income earned on “Aashirwad Gokul” by following the Project Completion Method in subsequent years i.e. AY 2017-18 of Rs. 18,86,86,000/- (PB 27,31&42) and AY 2018-19 of Rs.14,88,74,000/- (PB 45-50). In support of the same an at a glance chart (PB 25-32) s…

Mahaveer Kumar Jain v. CIT (165 DTR 113) — Cited in 4 Judgments | BharatTax