MGV Jain Jewellers (P.) Ltd. v. Income-tax Officer

138 Taxmann.com 482Reported decision2022#19139 most cited
4

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

Issues it is cited on

incriminating materialundisclosed incomesection 153section 153asection 132section 15total incomebusinessdocument

Judgments citing MGV Jain Jewellers (P.) Ltd. v. Income-tax Officer

DCIT, CENTRAL CIRCLE- 4(3), KOLKATA, KOLKATA vs. RAJESH JAIN, KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 1006/KOL/2024[2019-20]Status: DisposedITAT Kolkata17 Dec 2024AY 2019-20

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Pradip Kumar Choubey, JM] I.T.A. Nos. 1005 & 1006/Kol/2024 Assessment Years: 2018-19 & 2019-20 DCIT, Centra Circle-4(3), Kolkata Vs. Rajesh Jain 34, Ballygunge Circular Road, Kolkata- 700019. (PAN: ACYPJ1553F) Appellant Respondent Date of conclusion of Hearing 12.12.2024 Date of Pronouncement 17.12.2024 For the Assessee Shri Akkal Dudhewala, AR For the Revenue Shri Praveen Kishore, CIT, DR ORDER Per Shri Rajesh Kumar, AM Both these appeals filed by the revenue are against the separate orders of Ld. CIT(A), Kolkata-27…

DCIT, CC-4(3), KOLKATA, KOLKATA vs. RAJESH JAIN, KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 1005/KOL/2024[2018-19]Status: DisposedITAT Kolkata17 Dec 2024AY 2018-19

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Pradip Kumar Choubey, JM] I.T.A. Nos. 1005 & 1006/Kol/2024 Assessment Years: 2018-19 & 2019-20 DCIT, Centra Circle-4(3), Kolkata Vs. Rajesh Jain 34, Ballygunge Circular Road, Kolkata- 700019. (PAN: ACYPJ1553F) Appellant Respondent Date of conclusion of Hearing 12.12.2024 Date of Pronouncement 17.12.2024 For the Assessee Shri Akkal Dudhewala, AR For the Revenue Shri Praveen Kishore, CIT, DR ORDER Per Shri Rajesh Kumar, AM Both these appeals filed by the revenue are against the separate orders of Ld. CIT(A), Kolkata-27…

ACIT, CC-3, LUDHIANA, OPP. BVM SCHOOL, KITCHLU NAGAR, LUDHIANA vs. GURDIP CYCLE INDUSTRIES, LINK ROAD

In the result, both the appeals are partly allowed

ITA 753/CHANDI/2023[2021-22]Status: DisposedITAT Chandigarh23 Jul 2024AY 2021-22

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 705/Chd/2023 "नधा"रण वष" / Assessment Year: 2021-22

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma CIT DR
Section 132Section 145(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 705/CHD/2023 "नधा"रण वष" / Assessment Year: 2021-22 Gurdip Cycle Industries, Vs. The DCIT, बनाम CentralCircle-3, 536,/3 Station Road, Ludhiana Near Dhandari Railway Station, Dhandari Kalan, Ludhiana "थायी लेखा सं./PAN No: AAAFG9508M अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT and आयकर अपील सं./ ITA No. 753/CHD/2023 "नधा"रण वष" / Assessment Year: 2021-22 The ACIT, Vs. Gurdip Cycle Industries, Central Ci…

GURDIP CYCLE INDUSTRIES 536 3 STATION ROAD, NEAR DHANDARI RAILWAY STATION, DHANDARI KALAN LUDHIANA ,PUNJAB vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3 LUDHIANA , PUNJAB

In the result, both the appeals are partly allowed

ITA 705/CHANDI/2023[2021-2022]Status: DisposedITAT Chandigarh23 Jul 2024AY 2021-2022

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 705/Chd/2023 "नधा"रण वष" / Assessment Year: 2021-22

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma CIT DR
Section 132Section 145(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 705/CHD/2023 "नधा"रण वष" / Assessment Year: 2021-22 Gurdip Cycle Industries, Vs. The DCIT, बनाम CentralCircle-3, 536,/3 Station Road, Ludhiana Near Dhandari Railway Station, Dhandari Kalan, Ludhiana "थायी लेखा सं./PAN No: AAAFG9508M अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT and आयकर अपील सं./ ITA No. 753/CHD/2023 "नधा"रण वष" / Assessment Year: 2021-22 The ACIT, Vs. Gurdip Cycle Industries, Central Ci…

MGV Jain Jewellers (P.) Ltd. v. Income-tax Officer (138 Taxmann.com 482) — Cited in 4 Judgments | BharatTax