How many judgments cite PCIT v. Jay Ambey Aromatics?

41 judgments on BharatTax cite PCIT v. Jay Ambey Aromatics (156 Taxmann.com 691), spanning 2024 to 2026.

Which sections of the Income Tax Act does PCIT v. Jay Ambey Aromatics come up under?

It is most often cited in judgments turning on Section 147, Section 153A, Section 148, Section 153C, Section 1961, Section 143(3).

PCIT v. Jay Ambey Aromatics

156 Taxmann.com 691Supreme Court of India2023#2846 most cited

What is PCIT v. Jay Ambey Aromatics authority for?

The Supreme Court decision in Pr. CIT vs. Jay Ambey Aromatics is cited as authority for the principles laid down in related Supreme Court judgments concerning assessment proceedings.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

Pr. CIT vs. Jay Ambey Aromatics · 156 Taxmann.com 691 · SC · section 147 · section 153A · search and seizure · reassessment · assessment procedure · income tax law

Sections most often in play

Section 147 Section 153A Section 148 Section 153C Section 1961 Section 143(3)Section 132 Section 10(38)

Issues it is cited on

section 153cof section 127(2)(a)cash found during search section 153aof jewellery found during search section 124(3)(a)warrant of authorisation section 127(2)section 158bb(1)section 150 unexplained jewellery sanction under section 151

Judgments citing PCIT v. Jay Ambey Aromatics

Arati Ray, Kolkata vs. DCIT, Cen. Cir. -3(4), Kolkata

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

ITA 778/KOL/2024[2014-15]Status: DisposedITAT Kolkata10 Jul 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 778/Kol/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Adopr8465R] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 779/Kol/2024 Assessment Year: 2014-2015 Mallika Roy,…………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Acgpr7888F] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 780/Kol/2024 Assessment Year: 2014-2015 1

Section 139(1)Section 144Section 153ASection 153DSection 263

…ITA No. 778/KOL/2024 (A.Y. 2014-2015)- Arati Ray ITA No. 779/KOL/2024 (A.Y. 2014-2015)-Mallika Roy ITA No. 780/KOL/2024 (A.Y. 2014-2015)-Samit Ray THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Sanjay Awasthi, Accountant Member I.T.A. No. 778/KOL/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [PAN:ADOPR8465R] -Vs.- Deputy Commissioner of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5th Floor, Kolkata-700107 & I.T.…