PCIT v. Roshan Lal Sancheti

150 Taxmann.com 227High Court2023#3126 most cited

What is PCIT v. Roshan Lal Sancheti authority for?

Belated and unsupported retractions of statements made during a search or seizure are meaningless and will not be considered by the Assessing Officer. Such retractions must be substantiated with evidence.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. Roshan Lal Sancheti · Section 132(4) · Section 153A · retraction of statement · retracted statement · belated retraction · unsupported retraction · search and seizure · statement under section 132(4) · admission during search

Also reported as

306 CTR 140172 DTR 313

Sections most often in play

Section 132(4)Section 153ASection 132Section 132(4A)Section 40A(3)Section 143(3)Section 269STSection 131

Issues it is cited on

section 40(a)(3)section 134section 131(1)section 269tretraction of statementretracted statementsection 153a(1)(b)statement under section 132(4)right to receivesection 269sssection 132(4a)section 38

Judgments citing PCIT v. Roshan Lal Sancheti

Dsg Papers Pvt Ltd #6, Green View Colony, Patiala vs. The Deputy Commissioner of Income Tax Central Circle Patiala, Patiala

In the result, respective appeals are disposed off in light of aforesaid

ITA 788/CHANDI/2023[2020-2021]Status: DisposedITAT Chandigarh27 Feb 2025AY 2020-2021

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री विक्रम सिंह यादव, लेखा सदस्य एवं श्री परेश म. जोशी, न्यायिक सदस्य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं/ . ITA NO. 768/Chd/2023 निर्धारण वर्ष / Assessment Year : 2014-15 |The DCIT |Central Circle, |Patiala, Punjab- 147001 |बनाम |DSG Papers Pvt. Ltd. |#6, Green View Colony |Patiala, Punjab- 147001 |स्थायी लेखा सं/.PAN NO: AACCD1450A |प्रत्यर्थी/Respondent |अपीलार्थी/Appellant Cross Objection No. 01/Chd/2024 In आयकर अपील स…

Dy. Commissioner of Income Tax, Patiala vs. Dsg Papers Pvt. Ltd., Patiala

In the result, respective appeals are disposed off in light of aforesaid

ITA 768/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh27 Feb 2025AY 2014-15

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री विक्रम सिंह यादव, लेखा सदस्य एवं श्री परेश म. जोशी, न्यायिक सदस्य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं/ . ITA NO. 768/Chd/2023 निर्धारण वर्ष / Assessment Year : 2014-15 |The DCIT |Central Circle, |Patiala, Punjab- 147001 |बनाम |DSG Papers Pvt. Ltd. |#6, Green View Colony |Patiala, Punjab- 147001 |स्थायी लेखा सं/.PAN NO: AACCD1450A |प्रत्यर्थी/Respondent |अपीलार्थी/Appellant Cross Objection No. 01/Chd/2024 In आयकर अपील स…

Dy. Commissioner of Income Tax, Patiala vs. Dsg Papers Pvt. Ltd., Patiala

In the result, respective appeals are disposed off in light of aforesaid

ITA 766/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh27 Feb 2025AY 2015-16

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री विक्रम सिंह यादव, लेखा सदस्य एवं श्री परेश म. जोशी, न्यायिक सदस्य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं/ . ITA NO. 768/Chd/2023 निर्धारण वर्ष / Assessment Year : 2014-15 |The DCIT Central Circle, Patiala, Punjab- 147001 |बनाम |DSG Papers Pvt. Ltd. #6, Green View Colony Patiala, Punjab- 147001 |प्रत्यर्थी/Respondent स्थायी लेखा सं/.PAN NO: AACCD1450A अपीलार्थी/Appellant Cross Objection No. 01/Chd/2024 In आयकर अपील सं/ .…

Dy. Commissioner of Income Tax, Patiala vs. Dsg Papers Pvt. Ltd., Patiala

In the result, respective appeals are disposed off in light of aforesaid direction

ITA 760/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh27 Feb 2025AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” ,च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव ,लेखा सद" एवं "ी परेश म. जोशी ,"ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं/. ITA NO. 768/Chd/2023 िनधा"रण वष" / Assessment Year : 2014-15 The DCIT बनाम DSG Papers Pvt. Ltd. Central Circle, #6, Green View Colony Patiala, Punjab- 147001 Patiala, Punjab- 147001 "ायी लेखा सं/.PAN NO: AACCD1450A अपीलाथ"/Appellant ""थ"/Respondent Cross Objection No. 01/Chd/2024 In आयकर अपील सं/. ITA NO. 768/Chd/2023 िनधा"रण वष" / Asses…

Kiran Fine Jewellers Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1232/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Feb 2025AY 2018-19
For Appellant: Shri S.R. Sharma, CA and Shri R.K. Bhatra, CAFor Respondent: Shri P.P. Meena, CIT-DR (Thru” V.H.)
Section 115BSection 132(4)Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh 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. 1232/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s. Kiran Fine Jewellers Pvt. Ltd. cuke The DCIT Vs. F-19, Gautam Marg, Vaishali Nagar Central Circle-2 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK 7512 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.R. Sharma, CA and Shri R.K.…

M/S. Amrut Distilleries Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 950/BANG/2023[2017-18]Status: DisposedITAT Bangalore28 Jan 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 133ASection 40A(3)

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ANDSHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.948 to 950/Bang/2023 Assessment Years : 2015-16, 2016-17, 2017-18 M/s. Amrut Distilleries Pvt. Ltd., Vs. DCIT, 7th Floor, No.30, JNR City Centre, Central Circle – 1(1), Rajaram Mohan Roy Road, Bangalore. Sampangi Ram Nagar, Bengaluru– 560 027. PAN : AACCA 6529 R APPELLANT RESPONDENT Assessee by : Shri. Prateek P, CA Revenue by : Shri. Sridhar E, CIT(DR)(ITAT), Bangalore. Date of hearing : 04.11.2024 Date of Pronouncement : 28.01.2025 ORDER Per Laxmi Prasad…

M/S. Amrut Distilleries Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 949/BANG/2023[2016-17]Status: DisposedITAT Bangalore28 Jan 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 133ASection 40A(3)

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ANDSHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.948 to 950/Bang/2023 Assessment Years : 2015-16, 2016-17, 2017-18 M/s. Amrut Distilleries Pvt. Ltd., Vs. DCIT, 7th Floor, No.30, JNR City Centre, Central Circle – 1(1), Rajaram Mohan Roy Road, Bangalore. Sampangi Ram Nagar, Bengaluru– 560 027. PAN : AACCA 6529 R APPELLANT RESPONDENT Assessee by : Shri. Prateek P, CA Revenue by : Shri. Sridhar E, CIT(DR)(ITAT), Bangalore. Date of hearing : 04.11.2024 Date of Pronouncement : 28.01.2025 ORDER Per Laxmi Prasad…

M/S. Amrut Distilleries Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 948/BANG/2023[2015-16]Status: DisposedITAT Bangalore28 Jan 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 133ASection 40A(3)

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ANDSHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.948 to 950/Bang/2023 Assessment Years : 2015-16, 2016-17, 2017-18 M/s. Amrut Distilleries Pvt. Ltd., Vs. DCIT, 7th Floor, No.30, JNR City Centre, Central Circle – 1(1), Rajaram Mohan Roy Road, Bangalore. Sampangi Ram Nagar, Bengaluru– 560 027. PAN : AACCA 6529 R APPELLANT RESPONDENT Assessee by : Shri. Prateek P, CA Revenue by : Shri. Sridhar E, CIT(DR)(ITAT), Bangalore. Date of hearing : 04.11.2024 Date of Pronouncement : 28.01.2025 ORDER Per Laxmi Prasad…

Assistant Commissioner of Income Tax, Central Circle, Mysuru vs. Kudlur Ramaswamy Sathyanarayana, Mysuru

In the result, the appeal by the Revenue is partly allowed for

ITA 1130/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 Nov 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey**

Section 132Section 139(1)Section 153A

…# **IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH : BANGALORE** ## **BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER** | ITA No.1130/Bang/2024 | | | | | |-----------------------|---|---------|--|--| | Assessment Year | : | 2014-15 | | | | ACIT, | Vs. | Kudlur Ramaswamy Sathyanarayana, | | |-----------------|-----|--------------------------------------|--| | Central Circle, | | 30, Muda Complex, Opp Sub | | | Mysuru. | | Registrar Office, Ramakrishna Nagar, | | | | | Mysuru, Karnataka – 5…

DCIT, Central Circle - 3, Coimbatore vs. Smt.Vanitha Mohan, Coimbatre

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

ITA 498/CHNY/2022[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./ Ita No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri D. Vijay Mohan, The Dcit, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [Pan: Aatpm 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14

For Appellant: Shri T. Banusekar, AdvocateFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 132(4)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 v. Shri D. Vijay Mohan, The DCIT, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [PAN: AATPM 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ ITA No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 v. Smt. Vanitha Mohan, The DCI…

DCIT, Central Circle - 3, Coimbatore vs. Shri D Vijay Mohan, Coimbatore

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

ITA 497/CHNY/2022[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./ Ita No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri D. Vijay Mohan, The Dcit, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [Pan: Aatpm 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14

For Appellant: Shri T. Banusekar, AdvocateFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 132(4)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 v. Shri D. Vijay Mohan, The DCIT, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [PAN: AATPM 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ ITA No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 v. Smt. Vanitha Mohan, The DCI…

Vanitha Mohan, Coimbatore vs. DCIT Central Circle-3, Coimbatore

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

ITA 268/CHNY/2022[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./ Ita No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri D. Vijay Mohan, The Dcit, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [Pan: Aatpm 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14

For Appellant: Shri T. Banusekar, AdvocateFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 132(4)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 v. Shri D. Vijay Mohan, The DCIT, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [PAN: AATPM 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ ITA No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 v. Smt. Vanitha Mohan, The DCI…

Vijay Mohan, Coimbaore vs. DCIT, Central Circle-(3)(I/C), Coimbatore

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

ITA 267/CHNY/2022[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./ Ita No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri D. Vijay Mohan, The Dcit, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [Pan: Aatpm 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14

For Appellant: Shri T. Banusekar, AdvocateFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 132(4)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 v. Shri D. Vijay Mohan, The DCIT, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [PAN: AATPM 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ ITA No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 v. Smt. Vanitha Mohan, The DCI…

M/S. Crystal Granite and Marble Private Limited, Ramanagaram vs. Deputy Commissioner of Income-Tax, Circle-2(1)(1), Bangalore

In the result, the appeal of the assessee is allowed for statistical purposes and Stay Petition is dismissed as infructuous

ITA 405/BANG/2023[2017-18]Status: DisposedITAT Bangalore17 Aug 2023AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahus.P No.29/Bang/2023 Assessment Year: 2017-18

For Appellant: Shri Rajgopal, C.AFor Respondent: Smt. Vidya K, JCIT (DR)
Section 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.P No.29/Bang/2023 Assessment Year: 2017-18 M/s Crystal Granite and Marble The Dy. Commissioner of Pvt. Ltd., Income Tax, 41 KM, Bangalore-Mysore Road, Circle-2(1)(1), Village Madapura, Vs. Bengaluru. Ramanagaram-571 511. PAN No. – AAACC 1661 J APPELLANT RESPONDENT Appellant by : Shri Rajgopal, C.A Respondent by : Smt. Vidya K, JCIT (DR) Date of Hearing : 10.08.2023 Date of Pronouncement : 17.08.2023 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This…

ACIT, CC-2, Jaipur vs. Mahendra Singh Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 31/JPR/2022[2016-17]Status: DisposedITAT Jaipur18 Oct 2022AY 2016-17
For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@
Section 143Section 153ASection 68

…come-Tax-1 (2019) 110 taxmann.com 436 (SC) MGF Automobiles ltd. v ACIT ITA No. 4212 & 4213/DEL/2011 dated 28.06.2013 (Del-ITAT) Decision relied upon in the submission dated 23.08.2022 • CIT vs. Ravi Mathur, 2017 (1) WLC (Raj) 387 • PCIT v Roshan lal Sancheti 306 CTR 140 (Raj) • Bannalal Jat Constructions (P.) Ltd. vs. ACIT 106 taxmann.com 128 (Sc) • B. Kishore Kumar v. DCIT 52 taxmann.com 449 ( Madras)] • B. Kishore Kumar vs. DCIT 62 taxmann.com 2015 (SC) • Mani Square Ltd. v ACIT 118 taxmann.com 452 • CIT vs. s. Ajit Kumar 93 taxmann.com 294. 9. The ld. DR in addition to the above submission during the course o…

ACIT, CC-2, Jaipur vs. Mahendra Singh Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 30/JPR/2022[2015-16]Status: DisposedITAT Jaipur18 Oct 2022AY 2015-16
For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@
Section 143Section 153ASection 68

…come-Tax-1 (2019) 110 taxmann.com 436 (SC) MGF Automobiles ltd. v ACIT ITA No. 4212 & 4213/DEL/2011 dated 28.06.2013 (Del-ITAT) Decision relied upon in the submission dated 23.08.2022 • CIT vs. Ravi Mathur, 2017 (1) WLC (Raj) 387 • PCIT v Roshan lal Sancheti 306 CTR 140 (Raj) • Bannalal Jat Constructions (P.) Ltd. vs. ACIT 106 taxmann.com 128 (Sc) • B. Kishore Kumar v. DCIT 52 taxmann.com 449 ( Madras)] • B. Kishore Kumar vs. DCIT 62 taxmann.com 2015 (SC) • Mani Square Ltd. v ACIT 118 taxmann.com 452 • CIT vs. s. Ajit Kumar 93 taxmann.com 294. 9. The ld. DR in addition to the above submission during the course o…

ACIT, Jaipur vs. Ratan Kanwar Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 323/JPR/2021[2013-14]Status: DisposedITAT Jaipur18 Oct 2022AY 2013-14
For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@
Section 143Section 153ASection 68

…come-Tax-1 (2019) 110 taxmann.com 436 (SC) MGF Automobiles ltd. v ACIT ITA No. 4212 & 4213/DEL/2011 dated 28.06.2013 (Del-ITAT) Decision relied upon in the submission dated 23.08.2022 • CIT vs. Ravi Mathur, 2017 (1) WLC (Raj) 387 • PCIT v Roshan lal Sancheti 306 CTR 140 (Raj) • Bannalal Jat Constructions (P.) Ltd. vs. ACIT 106 taxmann.com 128 (Sc) • B. Kishore Kumar v. DCIT 52 taxmann.com 449 ( Madras)] • B. Kishore Kumar vs. DCIT 62 taxmann.com 2015 (SC) • Mani Square Ltd. v ACIT 118 taxmann.com 452 • CIT vs. s. Ajit Kumar 93 taxmann.com 294. 9. The ld. DR in addition to the above submission during the course o…

ACIT, Jaipur vs. Ratan Kanwar Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 322/JPR/2021[2012-13]Status: DisposedITAT Jaipur18 Oct 2022AY 2012-13
For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@
Section 143Section 153ASection 68

…come-Tax-1 (2019) 110 taxmann.com 436 (SC) MGF Automobiles ltd. v ACIT ITA No. 4212 & 4213/DEL/2011 dated 28.06.2013 (Del-ITAT) Decision relied upon in the submission dated 23.08.2022 • CIT vs. Ravi Mathur, 2017 (1) WLC (Raj) 387 • PCIT v Roshan lal Sancheti 306 CTR 140 (Raj) • Bannalal Jat Constructions (P.) Ltd. vs. ACIT 106 taxmann.com 128 (Sc) • B. Kishore Kumar v. DCIT 52 taxmann.com 449 ( Madras)] • B. Kishore Kumar vs. DCIT 62 taxmann.com 2015 (SC) • Mani Square Ltd. v ACIT 118 taxmann.com 452 • CIT vs. s. Ajit Kumar 93 taxmann.com 294. 9. The ld. DR in addition to the above submission during the course o…