What is National Thermal Power Co. Ltd. v. CIT authority for?

An appellate authority can admit and adjudicate additional grounds of appeal if they are legal in nature or go to the root of the matter, even if not raised before lower authorities or filed belatedly.

How many judgments cite National Thermal Power Co. Ltd. v. CIT?

241 judgments on BharatTax cite National Thermal Power Co. Ltd. v. CIT (389 ITR 326), spanning 2015 to 2026.

Which sections of the Income Tax Act does National Thermal Power Co. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 143(2), Section 142(1), Section 147, Section 132.

National Thermal Power Co. Ltd. v. CIT (389 ITR 326)

KRISHAN PAL,GURGAON vs. ITO,WARD 2(2)-GURGAON, GURGAON

Appeal is allowed

ITA 139/DEL/2026[2014-15]Status: DisposedITAT Delhi10 Feb 2026AY 2014-15

Bench: Sh. Satbeer Singh Godaraita No. 139/Del/2026 : Asstt. Year: 2014-15 Krishan Pal, Vs Income Tax Officer, C/O Ca M R Sahu, Ward-2(2), House No. 651, 1St Floor, Sector- Gurgaon, 10A, Near G. D. Goenka Public Haryana-22001 School, Gurgaon-122001 (Appellant) (Respondent) Pan No. Asqpk6236J Assessee By: Sh. M. R. Sahu, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1068016367(1) Dated 27.08.2024, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 142(1)Section 147Section 148Section 151ASection 80C

…and adjudicate the additional legal jurisdictional grounds of appeal raised above. Reliance in this regard is placed upon the decisions in the cases of "National Thermal Power Corporation vs. CIT (1998) 229 ITR 383 (SC)", "VMT Spinning Co. Ltd Vs. CIT (2016) 389 ITR 326 (P&H)", "UOI Vs. Rajeev Bansal (2024) 469 ITR 46 (SC)". 4. The Revenue vehemently objects to the assessee's aforesaid application for admission of additional grounds that the same deserve to be rejected since filed at this belated stage. We find no merit in the Revenue's instant technical objections in light of NTPC Limited Vs. CIT 229 ITR 383 (S…

RAO KHEM CHAND VIDYA VIHAR SHIKSHA SAMITI,REWARI vs. ITO-TDS,ROHTAK, ROHTAK

In the result, the appeal of the Assessee in ITA No

ITA 3856/DEL/2024[2016-17]Status: DisposedITAT Delhi06 Feb 2026AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri M.R. Sahu, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 12ASection 191Section 200(3)Section 200A(1)Section 201Section 234ESection 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3856/DEL/2024 [A.Y. 2016-17] Rao Khem Chand Vidya Vihar Samiti Vs. The Income tax Officer C/o CA MR Sahu, House No. 651 TDS, Rohtak Ist Floor, Sector – 10A, Haryana Nr. G.D. Goenka Public School Gurgaon, Haryana PAN – AABTR 1255 K (Applicant) (Respondent) Assessee By : Shri M.R. Sahu, CA Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 13.11.2025 Date of Pronouncement : 06.02.2026 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This a…

TUFEL,GURGAON vs. ITO,WARD 4(4),GURGAON, GURGAON

In the result, the appeal of the assessee in ITA No

ITA 3293/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Feb 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri M.R. Sahu, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 115BSection 127(2)Section 142(1)Section 143(2)Section 144Section 44ASection 69A

…and adjudicate the additional legal jurisdictional grounds of appeal raised above. Reliance in this regard is placed upon the decisions in the cases of "National Thermal Power Corporation vs. CIT (1998) 229 ITR 383 (SC)", "VMT Spinning Co. Ltd Vs. CIT (2016) 389 ITR 326 (P&H)", "Siksa O Anusadhan Vs. CIT (2011) 336 ITR 112) [Orissa.HC)", "CIT Vs. Mohd. Ayyub Agency (1992) 197 ITR '637 (AII.HC)". "CIT Vs. Cellulose Products of India Ltd [1985] 151 ITR 499 (Guj.HC)- (FB)", "P.V.Doshi Vs.CIT [1978] 113 ITR 22 (Guj.HC)","CIT Vs. Mahalaxmi Sugar Mills Co. Ltd [1993] 200 ITR 275 (Del.HC)', "Taylor Instrument Co. (Indi…

INCOME TAX OFFICER, DELHI vs. LALITA AGARWAL, DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5770/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Jan 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR

Section 143(2)Section 147

…onal legal ground. 11. The ld. counsel for the assessee vehemently relied on the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd Vs CIT 229 ITR 383 (SC), Hon'ble Delhi High Court in the case of Orissa Cement Ltd. Vs CIT (2001) 250 ITR 856 (Del) and Gedore Tools Pvt Ltd. Vs CIT (1999) 238 ITR 268 (Del) wherein it has been held that where it is only required to consider the question of law arising from the facts which are on record, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess t…

INCOME TAX OFFICER, DELHI vs. LALITA AGARWAL, DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5769/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Jan 2026AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR

Section 143(2)Section 147

…onal legal ground. 11. The ld. counsel for the assessee vehemently relied on the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd Vs CIT 229 ITR 383 (SC), Hon'ble Delhi High Court in the case of Orissa Cement Ltd. Vs CIT (2001) 250 ITR 856 (Del) and Gedore Tools Pvt Ltd. Vs CIT (1999) 238 ITR 268 (Del) wherein it has been held that where it is only required to consider the question of law arising from the facts which are on record, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess t…

LALITA AGARWAL,DELHI vs. ITO,WARD-69(3), DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5672/DEL/2024[2016-17]Status: DisposedITAT Delhi15 Jan 2026AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR

Section 143(2)Section 147

…onal legal ground. 11. The ld. counsel for the assessee vehemently relied on the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd Vs CIT 229 ITR 383 (SC), Hon'ble Delhi High Court in the case of Orissa Cement Ltd. Vs CIT (2001) 250 ITR 856 (Del) and Gedore Tools Pvt Ltd. Vs CIT (1999) 238 ITR 268 (Del) wherein it has been held that where it is only required to consider the question of law arising from the facts which are on record, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess t…

LALITA AGARWAL,DELHI vs. ITO,WARD-69(3), DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5671/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Jan 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR

Section 143(2)Section 147

…onal legal ground. 11. The ld. counsel for the assessee vehemently relied on the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd Vs CIT 229 ITR 383 (SC), Hon'ble Delhi High Court in the case of Orissa Cement Ltd. Vs CIT (2001) 250 ITR 856 (Del) and Gedore Tools Pvt Ltd. Vs CIT (1999) 238 ITR 268 (Del) wherein it has been held that where it is only required to consider the question of law arising from the facts which are on record, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess t…

LALITA AGARWAL,DELHI vs. ITO,WARD-69(3), DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5670/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Jan 2026AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR

Section 143(2)Section 147

…onal legal ground. 11. The ld. counsel for the assessee vehemently relied on the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd Vs CIT 229 ITR 383 (SC), Hon'ble Delhi High Court in the case of Orissa Cement Ltd. Vs CIT (2001) 250 ITR 856 (Del) and Gedore Tools Pvt Ltd. Vs CIT (1999) 238 ITR 268 (Del) wherein it has been held that where it is only required to consider the question of law arising from the facts which are on record, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess t…

LALITA AGARWAL,DELHI vs. ITO,WARD-69(3), DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5669/DEL/2024[2013-14]Status: DisposedITAT Delhi15 Jan 2026AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR

Section 143(2)Section 147

…onal legal ground. 11. The ld. counsel for the assessee vehemently relied on the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd Vs CIT 229 ITR 383 (SC), Hon'ble Delhi High Court in the case of Orissa Cement Ltd. Vs CIT (2001) 250 ITR 856 (Del) and Gedore Tools Pvt Ltd. Vs CIT (1999) 238 ITR 268 (Del) wherein it has been held that where it is only required to consider the question of law arising from the facts which are on record, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess t…

LALITA AGARWAL,DELHI vs. ITO,WARD-69(3), DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5668/DEL/2024[2012-13]Status: DisposedITAT Delhi15 Jan 2026AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR

Section 143(2)Section 147

…onal legal ground. 11. The ld. counsel for the assessee vehemently relied on the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd Vs CIT 229 ITR 383 (SC), Hon'ble Delhi High Court in the case of Orissa Cement Ltd. Vs CIT (2001) 250 ITR 856 (Del) and Gedore Tools Pvt Ltd. Vs CIT (1999) 238 ITR 268 (Del) wherein it has been held that where it is only required to consider the question of law arising from the facts which are on record, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess t…

SAURAV MALIK,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 49/DDN/2025[2017-18]Status: DisposedITAT Dehradun24 Dec 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2017-18] Saurav Malik Vs Ito 100/2, Bell Road Clement Town 15A, Subhash Road, Near Hilton School, Dehradun Uttarakhand Uttarakhand-248002 Pan-Bdypm6527J Appellant Respondent Assessee By Shri Rajiv Sahini, Ca Revenue By Shri A.S. Rana, Sr. Dr Date Of Hearing 09.10.2025 Date Of Pronouncement 24.12.2025

Section 127Section 142(1)Section 143(2)Section 143(3)Section 250Section 69A

…ITA No.49/DDN/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “SMC” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] [Assessment Year : 2017-18] Saurav Malik vs ITO 100/2, Bell Road Clement Town 15A, Subhash Road, Near Hilton School, Dehradun Uttarakhand Uttarakhand-248002 PAN-BDYPM6527J APPELLANT RESPONDENT Assessee by Shri Rajiv Sahini, CA Revenue by Shri A.S. Rana, Sr. DR Date of Hearing 09.10.2025 Date of Pronouncement 24.12.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the order date…

BADRI PRASAD VISHWA NATH JEWELS,LUCKNOW vs. ACIT-2, LUCKNOW

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

ITA 382/LKW/2023[2017-18]Status: DisposedITAT Lucknow04 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 115BSection 120Section 143(2)Section 143(3)Section 2Section 40A(3)Section 68

…the additional grounds filed by the assessee. (B.2) In support of admissibility of additional grounds, the assessee placed reliance on the following precedents: 1. National Thermal Power Co. Limited vs. CIT 229 ITR 383 (SC) 2. Orissa Cement Limited vs. CIT 250 ITR 856 (Delhi High Court) 3. Wilson Industries vs. CIT 259 ITR 318 (Madras High Court) 4. Order of Allahabad Bench of ITAT in the case of Shri Vimal Kishore Kapoor vs Income Tax Officer, I.T.A. No.658/All/96 and I.T.A. No.730/All/96 5. Order of Indore Bench of the ITAT in the case of V. K. Brahmankar vs. JCIT 90 TTJ 821 (C) Learned Departmental Represe…

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

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

ITA 688/LKW/2015[2012-13]Status: DisposedITAT Lucknow17 Oct 2025AY 2012-13

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Swarn Singh, C.AFor Respondent: Sh. R.K. Agarwal, CIT DR

Section 132Section 143(3)Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2012-13 Shri Vinay Pratap Singh, vs. Asstt. Commissioner of Income 18/57, Block-C, Indira Nagar, Tax, Central Circle-I, Lucknow Lucknow-226016 PAN: AWEPS9823P (Appellant) (Respondent) Assessee by: Sh. Swarn Singh, C.A. Revenue by: Sh. R.K. Agarwal, CIT DR Date of hearing: 31.07.2025 Date of pronouncement: 17.10.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: [ This is an appeal filed by the assessee against the orders of the ld. CIT(A)- 3, Lucknow dated 21…

BHAWNA GARG,NEW DELHI vs. DCIT, CENTRAL CIRCLE-31, NEW DELHI

In the result, appeal of assessee in ITA No

ITA 1466/DEL/2024[2021-2022]Status: DisposedITAT Delhi26 Aug 2025AY 2021-2022

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Shri Jitender Singh, CIT-DR

Section 143(3)Section 234BSection 250Section 271A

…n the decision of the Hon'ble Supreme Court in the case of National Thermal Power Corporation Limited Vs. CIT 229 ITR 383 and CIT Vs. Varas International 284 ITR 80 and judgment of the Hon'ble Punjab and Haryana High Court in the case of VMT Spinning Co.Ltd 389 ITR 326 to contend that a question of law can be raised even if not taken before the lower authority. 5. Having heard the ld. counsel for the assessee, we admit the additional ground of appeal being legal in nature. Page 5 of 10 ITA No. 1466 /DEL/2024 Bhawna Garag Vs DCIT [A.Y 2021-22] 6. Brief facts of the assessee case are that the assessee is an…

SURESH CHAND,GURGAON vs. ITO,WARD 4(1),GURGAON, GURGAON

Appeal is allowed

ITA 4110/DEL/2024[2013-14]Status: DisposedITAT Delhi30 Jul 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 4110/Del/2024 : Asstt. Year : 2013-14 Suresh Chand, Vs Income Tax Officer, C/O Ca M R Sahu, House No. 651, Ward-4(1), 1St Floor, Sector-10A, Near G. D. Gurgaon, Goenka Public School, Gurgaon, Haryana-122016 Haryana-122001 (Appellant) (Respondent) Pan No. Aoopk7257H Assessee By : Sh. M. R. Sahu, Ca Revenue By : Sh. Mahesh Kumar Cit-Dr Date Of Hearing: 07.07.2025 Date Of Pronouncement: 30.07.2025 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2013-14, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1066753639(1) Dated 16.07.2024, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Mahesh Kumar CIT-DR

Section 142(1)Section 147Section 148Section 151A

…and adjudicate the additional legal jurisdictional grounds of appeal raised above. Reliance in this regard is placed upon the decisions in the cases of "National Thermal Power Corporation vs. CIT (1998) 229 ITR 383 (SC)", "VMT Spinning Co. Ltd Vs. CIT (2016) 389 ITR 326 (P&H)", CIT Vs. Mahalaxmi Sugar Mills Co. Ltd [1993] 200 ITR 275 (Del. HC)," Taylor Instrument Co. (India) Ltd Vs.CIT [1992] 198 ITR 1 (Del. HC).” 3 Suresh Chand 4. The Revenue vehemently objects to the assessee's aforesaid application for admission of additional grounds that the same deserve to be rejected since filed at this belated stage. We…

DERA SACHA SAUDA,SIRSA vs. PCIT(CENTRAL),GURGAON, GURGAON

ITA 21/CHANDI/2024[NA]Status: DisposedITAT Chandigarh24 Apr 2025

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 21/Chd/2024 (Under Section 12Aa) M/S Dera Sacha Sauda, Shah Satnam Ji Dham, Shah Satnam Ji Marg, Sirsa. Vs The Pcit (Central), Gurgaon. स्थायी लेखा सं./Pan No: Aaatd8359H अपीलार्थी/Appellant प्रत्यर्थी/Respondent Assessee By : Shri Rakesh Gupta, Advocate & Shri Saksham Aggarwal, C.A. Revenue By : Shri Rohit Sharma, Cit,Dr Date Of Hearing 05.03.2025 Date Of Pronouncement : 25.04.2025 Per Rajpal Yadav, Vp Hybrid Hearing Order The Assessee Is In Appeal Against The Order Of Ld. Pr. Commissioner Of Income Tax, Central, Gurgaon (In Short 'The Pcit') Dated 27.12.2023 Vide Which Registration Granted Under Section 12Aa Of The Act Dated 13.12.2004 Has Been Cancelled W.E.F. 01.04.2016 By Invoking The Provisions Of Section 12Ab(4) Of The Act.

For Appellant: Shri Rakesh Gupta, Advocate andFor Respondent: Shri Rohit Sharma, CIT,DR

Section 11Section 127Section 12ASection 142Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 21/CHD/2024 (Under Section 12AA) M/s Dera Sacha Sauda, Shah Satnam Ji Dham, Shah Satnam Ji Marg, Sirsa. Vs The PCIT (Central), Gurgaon. स्थायी लेखा सं./PAN NO: AAATD8359H अपीलार्थी/Appellant प्रत्यर्थी/Respondent Assessee by : Shri Rakesh Gupta, Advocate and Shri Saksham Aggarwal, C.A. Revenue by : Shri Rohit Sharma, CIT,DR Date of Hearing 05.03.2025 Date of Pronouncement : 25.04.2025 PER…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 936/JPR/2024[2018-19]Status: DisposedITAT Jaipur28 Jan 2025AY 2018-19

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

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…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 Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 935/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…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 Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 934/JPR/2024[2016-17]Status: DisposedITAT Jaipur28 Jan 2025AY 2016-17

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

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…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 Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 933/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…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 Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

National Thermal Power Co. Ltd. v. CIT

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Judgments citing National Thermal Power Co. Ltd. v. CIT

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