Maruti Civil Works v. ITO

136 TTJ 448Income Tax Appellate Tribunal2011#22457 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 133(6)Section 139(1)Section 142(1)Section 143(2)Section 144 Section 144B Section 145(3)Section 147

Judgments citing Maruti Civil Works v. ITO

Oliria Foods and Beverages Limited, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1531/JPR/2024[2022-23]Status: DisposedITAT Jaipur17 Apr 2025AY 2022-23

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, Adv. &For Respondent: Sh. P. P. Meena, CIT

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 144B(1)(ix)

…t is further submitted that when technicalities are pitched against the substantive discharge of justice, the later has to prevail, in a case where the bonafides are not in doubt then additional evidences should be admitted. (Maruti Civil Works Vs. ITO [2011] 136 TTJ 448 [Pune]). It is further submitted that all the judicial institutions – the Hon’ble ITAT being one of them – are respected not on account of its power to legalize injustice on technical grounds but because these are capable of removing injustice. The assessee is only furnishing supporting evidences only in support of contention that the capital gai…

Kailash Chand Yadav, 100, Kalu Baba Ki Dhani, Sheoshinghpur, Akoda, Phulera-303338 vs. Income Tax Officer, Ward - 1(2), Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 82/JPR/2023[2010-11]Status: DisposedITAT Jaipur11 Sept 2023AY 2010-11

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

For Appellant: Shri S.L. Poddar(Adv.)&For Respondent: Smt. Monisha Choudhary(Addl.CIT)

Section 142(1)Section 148Section 69A

…t is further submitted that when technicalities are pitched against the substantive discharge of justice, the later has to prevail, in a case where the bonafides are not in doubt then additional evidences should be admitted. (Maruti Civil Works Vs. ITO [2011] 136 TTJ 448 [Pune]). It is further submitted that all the judicial institutions - the Hon'ble ITAT being one of them - are respected not on account of its power to legalize injustice on technical grounds but because these are capable of removing injustice. The assessee is only furnishing supporting evidences only in support of contention that the capital gai…

Shreenath Heritage Liquor Pvt. Ltd., Jhunjhunu vs. Assistant Commissioner of Income Tax, Circle, Jhunjhunu

In the result, the appeal of the assessee is partly allowed

ITA 279/JPR/2018[2013-14]Status: DisposedITAT Jaipur16 Jul 2018AY 2013-14

For Appellant: Shri S.L. Poddar, Advocate and Ms. Eisha Kanoongo, AdvocateFor Respondent: Shri A.S. Nehra, JCIT - DR

Section 115BSection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,o Jh HkkxpUn] ys[kk lnL; lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 279/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2013-14 cuke M/s. Shreenath Heritage Liquor Pvt Ltd. The ACIT Vs. G-1/100, RIICO Area Circle Jhunjhunu Jhunjhunu LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICS 3950 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by: Shri S.L. Poddar, Advocate and Ms. Eisha Kanoongo, Advocate jktLo dh vksj ls@ Re…