Monohar Lal Rattan Lal v. DCIT ITAT Amritsar Bench

299 Taxmann 82High Court2024#20460 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 69ASection 132(4)Section 139Section 153ASection 69Section 131Section 132(1)Section 142(1)

Issues it is cited on

retraction of statementunexplained jewellerychildsection 132(1)unexplained investmentsection 132(4)section 69aincriminating materialsection 69undisclosed incomesection 139section 153

Judgments citing Monohar Lal Rattan Lal v. DCIT ITAT Amritsar Bench

CHAMELI DEVI,JAIPUR vs. ITO, WARD-1(4), JAIPUR, JAIPUR

26. In view of the above discussion and findings, this appeal is partly allowed and the impugned order is set aside in the manner indicated above, while modifying the first mentioned addition of Rs

ITA 1244/JPR/2025[2012-13]Status: DisposedITAT Jaipur15 Oct 2025AY 2012-13

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P.C. Parwal, FCAFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 131Section 143(2)Section 147Section 148Section 69ASection 80C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1244/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Chameli Devi Cuke The ITO, Vs. 3465 KKJ, KJKJ, KJKJ, Ward-1(4), Jaipur-302007. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AOLPD7250G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P.C. Parwal, FCA jktLo dh vksj ls@Revenue by: Shri Gautam Singh…

SH. MANOJ KUMAR JAIN,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeals of assessee in ITA No

ITA 645/JPR/2025[2019-20]Status: DisposedITAT Jaipur11 Sept 2025AY 2019-20

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

Section 132(1)Section 132(4)Section 139Section 153ASection 69Section 69A

…IN THE INCOMETAX APPELLATE TRIBUNAL JAIPUR ‘A’ BENCH: JAIPUR Before Dr. Mitha Lal Meena, Hon’ble Accountant Member, and Dr. S. Seethalakshmi, Hon’ble Judicial Member ITA No. 643 to 645/JPR/2025 (Assessment Year 2016-17 to 2019-20) Shri Manoj Kumar Jain, Vs ACIT, Central Circle, Kalani & Co., Chartered Accountants, Kota. 5th Floor, Mile Stone Building, Gandhinagar Turn, Tonk Road, Jaipur – 302015. PAN No. ABPPJ1500N (Appellant) (Respondent) Assessee by Shri P.C. Parwal, C.A. Revenue by Shri Rajesh Ojha, CIT-DR. Date of Hearing 16.07.2025 Date of Pronouncement 11.09.2025 ORDER Dr. Mitha Lal Meena, A.M.: These…

SH. MANOJ KUMAR JAIN,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeals of assessee in ITA No

ITA 644/JPR/2025[2018-19]Status: DisposedITAT Jaipur11 Sept 2025AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

Section 132(1)Section 132(4)Section 139Section 153ASection 69Section 69A

…IN THE INCOMETAX APPELLATE TRIBUNAL JAIPUR ‘A’ BENCH: JAIPUR Before Dr. Mitha Lal Meena, Hon’ble Accountant Member, and Dr. S. Seethalakshmi, Hon’ble Judicial Member ITA No. 643 to 645/JPR/2025 (Assessment Year 2016-17 to 2019-20) Shri Manoj Kumar Jain, Vs ACIT, Central Circle, Kalani & Co., Chartered Accountants, Kota. 5th Floor, Mile Stone Building, Gandhinagar Turn, Tonk Road, Jaipur – 302015. PAN No. ABPPJ1500N (Appellant) (Respondent) Assessee by Shri P.C. Parwal, C.A. Revenue by Shri Rajesh Ojha, CIT-DR. Date of Hearing 16.07.2025 Date of Pronouncement 11.09.2025 ORDER Dr. Mitha Lal Meena, A.M.: These…

SH. MANOJ KUMAR JAIN,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeals of assessee in ITA No

ITA 643/JPR/2025[2016-17]Status: DisposedITAT Jaipur11 Sept 2025AY 2016-17

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

Section 132(1)Section 132(4)Section 139Section 153ASection 69Section 69A

…IN THE INCOMETAX APPELLATE TRIBUNAL JAIPUR ‘A’ BENCH: JAIPUR Before Dr. Mitha Lal Meena, Hon’ble Accountant Member, and Dr. S. Seethalakshmi, Hon’ble Judicial Member ITA No. 643 to 645/JPR/2025 (Assessment Year 2016-17 to 2019-20) Shri Manoj Kumar Jain, Vs ACIT, Central Circle, Kalani & Co., Chartered Accountants, Kota. 5th Floor, Mile Stone Building, Gandhinagar Turn, Tonk Road, Jaipur – 302015. PAN No. ABPPJ1500N (Appellant) (Respondent) Assessee by Shri P.C. Parwal, C.A. Revenue by Shri Rajesh Ojha, CIT-DR. Date of Hearing 16.07.2025 Date of Pronouncement 11.09.2025 ORDER Dr. Mitha Lal Meena, A.M.: These…

Monohar Lal Rattan Lal v. DCIT ITAT Amritsar Bench (299 Taxmann 82) — Cited in 4 Judgments | BharatTax