PCIT v. Parshottambhai Maganlal Ramotia

169 Taxmann.com 372High Court2024#23045 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115BBESection 133ASection 143(3)Section 234ASection 234CSection 244ASection 69CSection 139

Issues it is cited on

section 244asection 69binterest u/s 234acomplete scrutinyaddition u/s 68unexplained expendituresection 56section 234asection 115bbsection 115bsection 69csection 133a

Judgments citing PCIT v. Parshottambhai Maganlal Ramotia

Pranati Buildcon, Kota vs. ACIT/DCIT Cen Cir, Kota

In the result, the appeal of the assessee is allowed

ITA 95/JPR/2025[2018-19]Status: DisposedITAT Jaipur23 Sept 2025AY 2018-19

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

For Appellant: Shri Hanedra Gargieya, Adv. (V.C.)For Respondent: Mrs. Anita Rinesh, JCIT, Sr.-DR a
Section 115BSection 133ASection 143(3)Section 234ASection 244ASection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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, AM vk;dj vihy la-@ITA. No. 95/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2018-19 Pranati Buildcon cuke The ACIT/DCIT, Vs. Parshavnath Complex, Parshvnath Central Circle, Enclave Extn. Kunhadi, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AALFP0844Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Hanedra Gargieya, Adv.…

Parshavnath Associates, Kota vs. ACIT/DCIT, Central Circle, Kota

In the result, both the appeal filed by separate assessee are allowed in terms of the above observations

ITA 1358/JPR/2024[2018-19]Status: DisposedITAT Jaipur19 Mar 2025AY 2018-19

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

For Appellant: Shri Mahendra Gargieya, Adv.&For Respondent: Smt. Runi Pal, CIT a
Section 133ASection 139Section 143(3)Section 234ASection 244ASection 69C

…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, AM vk;dj vihy la-@ITA. No. 1357 /JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2018-19 Parshavnath Buildestate Private cuke The ACIT/DCIT, Limited, Vs. Central Circle, Kota. 1, Ballabh Bari Shopping Complex, Ballabh Bari, Kota-324007. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCP 8699C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 1358 /JPR/2…

Parshwanath Buildestate Private Limited, Kota vs. ACIT/DCIT, Central Circle, Kota

In the result, both the appeal filed by separate assessee are allowed in terms of the above observations

ITA 1357/JPR/2024[2018-19]Status: DisposedITAT Jaipur19 Mar 2025AY 2018-19

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

For Appellant: Shri Mahendra Gargieya, Adv.&For Respondent: Smt. Runi Pal, CIT a
Section 133ASection 139Section 143(3)Section 234ASection 244ASection 69C

…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, AM vk;dj vihy la-@ITA. No. 1357 /JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2018-19 Parshavnath Buildestate Private cuke The ACIT/DCIT, Limited, Vs. Central Circle, Kota. 1, Ballabh Bari Shopping Complex, Ballabh Bari, Kota-324007. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCP 8699C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 1358 /JPR/2…

PCIT v. Parshottambhai Maganlal Ramotia (169 Taxmann.com 372) — Cited in 3 Judgments | BharatTax