Navin Jain & Ors. v. DCIT

91 ITR 682Income Tax Appellate Tribunal2021#6877 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 153ASection 153DSection 250Section 132Section 133ASection 143(2)Section 234A

Issues it is cited on

section 56(1)section 271aab(1a)section 158basection 158b(b)section 113section 158bb(1)section 158bgsection 158bbpenalty under section 270asection 271aabsection 158bcnon application of mind

Judgments citing Navin Jain & Ors. v. DCIT

KAAJAL AIJAZ ILMI,NEW DELHI vs. ACIT, CENTRAL CIRCLE-20, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 7005/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Jul 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita Nos.2228 & 2229/Del/2018 & 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 & 2014-15 & 2015-16] Kaajal Aijaz Ilmi, Vs Acit, C/O-Rra Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. Pan-Aabpi4222R Appellant Respondent Appellant By Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 30.07.2025

Section 1Section 132Section 132(1)Section 143(2)Section 153ASection 153DSection 250Section 271(1)(c)Section 56(1)(vii)

…[ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Others reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs Land Acquisition Officer [2003] 5 SCC 83 (SC); [vii] Dharampal Satyapal Ltd. vs Union of India [2019] 366 ELT 253 (Gauhati High Court); [viii] M/s. Subash Dabas, New Delhi vs ACIT; [ix] Pr.CIT vs Shiv Kumar Nayyar in ITA No.285/2…

KAAJAL AIJAZ ILMI,NEW DELHI vs. ACIT, CENTRAL CIRCLE-20, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 7004/DEL/2019[2014-15]Status: DisposedITAT Delhi30 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita Nos.2228 & 2229/Del/2018 & 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 & 2014-15 & 2015-16] Kaajal Aijaz Ilmi, Vs Acit, C/O-Rra Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. Pan-Aabpi4222R Appellant Respondent Appellant By Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 30.07.2025

Section 1Section 132Section 132(1)Section 143(2)Section 153ASection 153DSection 250Section 271(1)(c)Section 56(1)(vii)

…[ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Others reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs Land Acquisition Officer [2003] 5 SCC 83 (SC); [vii] Dharampal Satyapal Ltd. vs Union of India [2019] 366 ELT 253 (Gauhati High Court); [viii] M/s. Subash Dabas, New Delhi vs ACIT; [ix] Pr.CIT vs Shiv Kumar Nayyar in ITA No.285/2…

KAAJAL AIJAZ ILMI,NEW DELHI vs. ACIT, CENTRAL CIRCLE-20, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2229/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita Nos.2228 & 2229/Del/2018 & 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 & 2014-15 & 2015-16] Kaajal Aijaz Ilmi, Vs Acit, C/O-Rra Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. Pan-Aabpi4222R Appellant Respondent Appellant By Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 30.07.2025

Section 1Section 132Section 132(1)Section 143(2)Section 153ASection 153DSection 250Section 271(1)(c)Section 56(1)(vii)

…[ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Others reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs Land Acquisition Officer [2003] 5 SCC 83 (SC); [vii] Dharampal Satyapal Ltd. vs Union of India [2019] 366 ELT 253 (Gauhati High Court); [viii] M/s. Subash Dabas, New Delhi vs ACIT; [ix] Pr.CIT vs Shiv Kumar Nayyar in ITA No.285/2…

KAAJAL AIJAZ ILMI,NEW DELHI vs. ACIT, CENTRAL CIRCLE-20, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2228/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita Nos.2228 & 2229/Del/2018 & 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 & 2014-15 & 2015-16] Kaajal Aijaz Ilmi, Vs Acit, C/O-Rra Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. Pan-Aabpi4222R Appellant Respondent Appellant By Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 30.07.2025

Section 1Section 132Section 132(1)Section 143(2)Section 153ASection 153DSection 250Section 271(1)(c)Section 56(1)(vii)

…[ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Others reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs Land Acquisition Officer [2003] 5 SCC 83 (SC); [vii] Dharampal Satyapal Ltd. vs Union of India [2019] 366 ELT 253 (Gauhati High Court); [viii] M/s. Subash Dabas, New Delhi vs ACIT; [ix] Pr.CIT vs Shiv Kumar Nayyar in ITA No.285/2…

M/S WANG INVESTMENT & FINANCE PVT. LTD.,,NEW DELHI vs. ACIT,, NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 3040/DEL/2017[2013-14]Status: DisposedITAT Delhi16 Jul 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 153ASection 153DSection 250

…[ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Otehrs reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs Land Acquisition Officer [2003] 5 SCC 83 (SC); [vii] Dharampal Satyapal Ltd. vs Union of India [2019] 366 ELT 253 (Gauhati High Court); [viii] M/s. Subash Dabas, New Delhi vs ACIT; [ix] Pr.CIT vs Shiv Kumar Nayyar in ITA No.285/2…

M/S WANG INVESTMENT & FINANCE PVT. LTD.,,NEW DELHI vs. ACIT,, NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 3039/DEL/2017[2011-12]Status: DisposedITAT Delhi16 Jul 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 153ASection 153DSection 250

…[ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Otehrs reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs Land Acquisition Officer [2003] 5 SCC 83 (SC); [vii] Dharampal Satyapal Ltd. vs Union of India [2019] 366 ELT 253 (Gauhati High Court); [viii] M/s. Subash Dabas, New Delhi vs ACIT; [ix] Pr.CIT vs Shiv Kumar Nayyar in ITA No.285/2…

M/S WANG INVESTMENT & FINANCE PVT. LTD.,,NEW DELHI vs. ACIT,, NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 3038/DEL/2017[2010-11]Status: DisposedITAT Delhi16 Jul 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 153ASection 153DSection 250

…[ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Otehrs reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs Land Acquisition Officer [2003] 5 SCC 83 (SC); [vii] Dharampal Satyapal Ltd. vs Union of India [2019] 366 ELT 253 (Gauhati High Court); [viii] M/s. Subash Dabas, New Delhi vs ACIT; [ix] Pr.CIT vs Shiv Kumar Nayyar in ITA No.285/2…

M/S WANG INVESTMENT & FINANCE PVT. LTD.,,NEW DELHI vs. ACIT,, NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 3037/DEL/2017[2009-10]Status: DisposedITAT Delhi16 Jul 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 153ASection 153DSection 250

…[ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Otehrs reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs Land Acquisition Officer [2003] 5 SCC 83 (SC); [vii] Dharampal Satyapal Ltd. vs Union of India [2019] 366 ELT 253 (Gauhati High Court); [viii] M/s. Subash Dabas, New Delhi vs ACIT; [ix] Pr.CIT vs Shiv Kumar Nayyar in ITA No.285/2…

M/S WANG INVESTMENT & FINANCE PVT. LTD.,,NEW DELHI vs. ACIT,, NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 3036/DEL/2017[2008-09]Status: DisposedITAT Delhi16 Jul 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 153ASection 153DSection 250

…[ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Otehrs reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs Land Acquisition Officer [2003] 5 SCC 83 (SC); [vii] Dharampal Satyapal Ltd. vs Union of India [2019] 366 ELT 253 (Gauhati High Court); [viii] M/s. Subash Dabas, New Delhi vs ACIT; [ix] Pr.CIT vs Shiv Kumar Nayyar in ITA No.285/2…

JSC OGCC KAZSTROY SERVICE PROJECT OFFICE,GURGAON vs. DCIT INTL. TAXATION, GURGAON

In the result, appeal of the assessee is allowed

ITA 2228/DEL/2023[2020-21]Status: HeardITAT Delhi11 Feb 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita Nos.2228 & 2229/Del/2018 & 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 & 2014-15 & 2015-16] Kaajal Aijaz Ilmi, Vs Acit, C/O-Rra Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. Pan-Aabpi4222R Appellant Respondent Appellant By Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 30.07.2025

Section 1Section 132Section 132(1)Section 143(2)Section 153ASection 153DSection 250Section 271(1)(c)Section 56(1)(vii)

…[ii] Sheelekha Damani vs DCIT 173 TTJ 332 (Mum.) reported in 2015-TIOL-2170-ITAT-Mum; [ii] Sanjay Dugal & Others reported in 2021-TIOL-148 ITAT, Delhi; [iii] Inder International vs ACIT in ITA No.1573/Chandi/2018; [iv] Naveen Jain & Others vs CIT reported in 91 ITR 682 (Lucknow Trib.) [v] Smt. Sapna Gupta, Kanpur vs DCIT, [2021] (Lucknow Trib.); [vi] Vijayadevi Naval Kishore Bharatia vs Land Acquisition Officer [2003] 5 SCC 83 (SC); [vii] Dharampal Satyapal Ltd. vs Union of India [2019] 366 ELT 253 (Gauhati High Court); [viii] M/s. Subash Dabas, New Delhi vs ACIT; [ix] Pr.CIT vs Shiv Kumar Nayyar in ITA No.285/2…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 119/NAG/2024[2020-21]Status: DisposedITAT Nagpur26 Dec 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…illegal, bad in law and deserves to be quashed. We take note of few of such decisions referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the issue has been settled holding that…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 117/NAG/2024[2018-19]Status: DisposedITAT Nagpur26 Dec 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…illegal, bad in law and deserves to be quashed. We take note of few of such decisions referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the issue has been settled holding that…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 116/NAG/2024[2017-18]Status: DisposedITAT Nagpur26 Dec 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…illegal, bad in law and deserves to be quashed. We take note of few of such decisions referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the issue has been settled holding that…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 115/NAG/2024[2016-17]Status: DisposedITAT Nagpur26 Dec 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…illegal, bad in law and deserves to be quashed. We take note of few of such decisions referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the issue has been settled holding that…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 114/NAG/2024[2015-16]Status: DisposedITAT Nagpur26 Dec 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…illegal, bad in law and deserves to be quashed. We take note of few of such decisions referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the issue has been settled holding that…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR

ITA 113/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…illegal, bad in law and deserves to be quashed. We take note of few of such decisions referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the issue has been settled holding that…

M/S SHRI GURMUKHDAS CONTRACTORS P LTD,BHOPAL vs. DCIT-CENRRAL-1, BHOPAL

In the result, Revenue’s appeals in I

ITA 208/IND/2020[2017-18]Status: DisposedITAT Indore14 Dec 2022AY 2017-18

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Sunil Agrawal, ARFor Respondent: Assessee by
Section 127Section 132Section 143(3)Section 153Section 153ASection 153DSection 271A

…s before approving the draft order and the authority is legally required to apply due application of mind. 5.1 On this aspect, we have considered followings judgments relied upon by the Ld. AR: 5.1.1 In case of Navin Jain & Ors. Vs. DCIT, reported in [2021] 91 ITR 682 (Luck.-Trib.). The said Bench on identical issue has been pleased to observe as follows: “7. It was submitted that the rationale of word ‘ each’ as specifically referred to in s.153D and s.153A deserves to be given effective/proper meaning so that the underlying legislative intent as per the scheme of assessment of ss.153A to 153D is fulfilled. I…

Navin Jain & Ors. v. DCIT (91 ITR 682) — Cited in 17 Judgments | BharatTax