Pr. CIT v. Dipak Jashvantlal Panchal

397 ITR 153High Court2017#1150 most cited
99

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Pr. CIT v. Dipak Jashvantlal Panchal · 397 ITR 153 · Section 153A · Section 132 · Section 132(4) · Section 69B · search assessment · abatement · incriminating material · undisclosed income · non-cooperation

Also reported as

88 Taxmann.com 611

Sections most often in play

Section 153ASection 115BBESection 132(4)Section 143(3)Section 28Section 69BSection 132Section 143(2)

Issues it is cited on

abatement of assessmentsection 153a proceedingsthird party informationsection 158bdstatement under section 132(4)assistant directorloose paperssection 156section 132(1)section 132(4a)section 69bsection 132a

Judgments citing Pr. CIT v. Dipak Jashvantlal Panchal

SHRI V. NATARAJAN (INDIVIDUAL),RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

ITA 1801/CHNY/2024[2015-16]Status: DisposedITAT Chennai31 Oct 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT
Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

…b) PCIT Vs Kabul Chawla 380 ITR 573 (Delhi) c) CIT Vs Continental Warehousing Corporation Ltd., 374 ITR 645 (Bombay) d) CIT VS SKS Ispat and Power Ltd 398 ITR 584 (Bombay) e) CIT Vs Gurinder Singh Bawa 386 ITR 483 (Bombay) f) PCIT Vs Dipak Jashvnathlapunchal 397 ITR 153 (Gujarat) g) Decision of Gujarat HC in the case of Saumya Construction Pvt Ltd., (387 ITR 529) ITA Nos.1535 & 1801/Chny/2024 (AYs 2016-17 & 2015-16) Varadappan Natarajan/ V. Natarajan (Individual) :: 19 :: h) Jain Steel (India) Vs ACIT in Rajasthan HC 259 CTR 281 i) Decision of ITAT Chennai "B" Bench in the case of ACIT Central Circle-2(2), Che…

VARADAPPAN NATARAJAN,RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

ITA 1535/CHNY/2024[2016-17]Status: DisposedITAT Chennai31 Oct 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT
Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

…b) PCIT Vs Kabul Chawla 380 ITR 573 (Delhi) c) CIT Vs Continental Warehousing Corporation Ltd., 374 ITR 645 (Bombay) d) CIT VS SKS Ispat and Power Ltd 398 ITR 584 (Bombay) e) CIT Vs Gurinder Singh Bawa 386 ITR 483 (Bombay) f) PCIT Vs Dipak Jashvnathlapunchal 397 ITR 153 (Gujarat) g) Decision of Gujarat HC in the case of Saumya Construction Pvt Ltd., (387 ITR 529) ITA Nos.1535 & 1801/Chny/2024 (AYs 2016-17 & 2015-16) Varadappan Natarajan/ V. Natarajan (Individual) :: 19 :: h) Jain Steel (India) Vs ACIT in Rajasthan HC 259 CTR 281 i) Decision of ITAT Chennai "B" Bench in the case of ACIT Central Circle-2(2), Che…

FAZLE RAOOF SHEIKH,BHILWARA vs. DCIT, AJMER

44. As a result, appeals-ITA

ITA 380/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Oct 2024AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Sunil Porwal, C.A. ( Through V.C.)For Respondent: Mrs. Alka Gautam (CIT)
Section 132Section 143(2)Section 144Section 153Section 153ASection 69A

…l Chawla (2015) 61 taxmann.com 412 (Delhi)  Pr.CIT vs. Ms Lata Jain (2016) 384 ITR 543 (Delhi)  CIT vs. Deepak Kumar Agarwal (2017) 86 taxmann.com 3 (Bom)  Pr.CIT vs. vikash Gutgutia (2017) 396 ITR 691 (Delhi)  Pr. CIT vs. Dipak Jashvantlal Panchal (2017) 397 ITR 153 (Guj.)  Pr. CIT vs. Devangi (2017) 394 ITR 184 (Guj.)  Pr. CIT vs. Abhisar Build Well (P) Ltd. dated 24.04.2023 (149 Taxman 399. 16. On the other hand, Ld. DR for the Department has submitted that admittedly, the assessee-appellant did not participate in the proceedings conducted by the search team. As further submitted, the assessee had abscon…

FAZLE RAOOF SHEIKH,BHILWARA vs. DCIT, AJMER

44. As a result, appeals-ITA

ITA 379/JPR/2024[2016-17]Status: DisposedITAT Jaipur25 Oct 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Sunil Porwal, C.A. ( Through V.C.)For Respondent: Mrs. Alka Gautam (CIT)
Section 132Section 143(2)Section 144Section 153Section 153ASection 69A

…l Chawla (2015) 61 taxmann.com 412 (Delhi)  Pr.CIT vs. Ms Lata Jain (2016) 384 ITR 543 (Delhi)  CIT vs. Deepak Kumar Agarwal (2017) 86 taxmann.com 3 (Bom)  Pr.CIT vs. vikash Gutgutia (2017) 396 ITR 691 (Delhi)  Pr. CIT vs. Dipak Jashvantlal Panchal (2017) 397 ITR 153 (Guj.)  Pr. CIT vs. Devangi (2017) 394 ITR 184 (Guj.)  Pr. CIT vs. Abhisar Build Well (P) Ltd. dated 24.04.2023 (149 Taxman 399. 16. On the other hand, Ld. DR for the Department has submitted that admittedly, the assessee-appellant did not participate in the proceedings conducted by the search team. As further submitted, the assessee had abscon…

INCOME TAX OFFICER W 1, HASSAN vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…the absence of any incriminating material, relying only on confessional statement no additions can be made. 4. We also rely on the decision of High Court of Gujarath in the case of Pr.Commissioner of Income Tax, Ahmedabad V. Deepak Jashwanthlal Panchal (2017) 88 Taxmann.com 611 (Guj), wherein it is held that, only undisclosed income and undisclosed assets detected during search can be brought to tax in assessment year under the provisions of section 153A of the act. As recorded by the Assessing Officer in the assessment, the only material relied upon are certain estimates of the transactions stated to have been c…

INCOME TAX OFFICER, W-1, VIJAYANAGAR vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1165/BANG/2023[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…the absence of any incriminating material, relying only on confessional statement no additions can be made. 4. We also rely on the decision of High Court of Gujarath in the case of Pr.Commissioner of Income Tax, Ahmedabad V. Deepak Jashwanthlal Panchal (2017) 88 Taxmann.com 611 (Guj), wherein it is held that, only undisclosed income and undisclosed assets detected during search can be brought to tax in assessment year under the provisions of section 153A of the act. As recorded by the Assessing Officer in the assessment, the only material relied upon are certain estimates of the transactions stated to have been c…

INCOME TAX OFFICER WARD-1 HASSAN, HASSAN vs. RAMACHANDRA SETTY AND SONGS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1164/BANG/2023[2014-15]Status: DisposedITAT Bangalore10 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…the absence of any incriminating material, relying only on confessional statement no additions can be made. 4. We also rely on the decision of High Court of Gujarath in the case of Pr.Commissioner of Income Tax, Ahmedabad V. Deepak Jashwanthlal Panchal (2017) 88 Taxmann.com 611 (Guj), wherein it is held that, only undisclosed income and undisclosed assets detected during search can be brought to tax in assessment year under the provisions of section 153A of the act. As recorded by the Assessing Officer in the assessment, the only material relied upon are certain estimates of the transactions stated to have been c…

INCOME TAX OFFICER, W-1, HASSAN vs. RAMACHANDRA SETTY & SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…the absence of any incriminating material, relying only on confessional statement no additions can be made. 4. We also rely on the decision of High Court of Gujarath in the case of Pr.Commissioner of Income Tax, Ahmedabad V. Deepak Jashwanthlal Panchal (2017) 88 Taxmann.com 611 (Guj), wherein it is held that, only undisclosed income and undisclosed assets detected during search can be brought to tax in assessment year under the provisions of section 153A of the act. As recorded by the Assessing Officer in the assessment, the only material relied upon are certain estimates of the transactions stated to have been c…

M/S. S. RAMASHANDRA SETTY & SONS,HASSAN vs. INCOME TAX OFFICER, WARD-1 , HASSAN

In the result, appeal of the assessee in ITA

ITA 1156/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…the absence of any incriminating material, relying only on confessional statement no additions can be made. 4. We also rely on the decision of High Court of Gujarath in the case of Pr.Commissioner of Income Tax, Ahmedabad V. Deepak Jashwanthlal Panchal (2017) 88 Taxmann.com 611 (Guj), wherein it is held that, only undisclosed income and undisclosed assets detected during search can be brought to tax in assessment year under the provisions of section 153A of the act. As recorded by the Assessing Officer in the assessment, the only material relied upon are certain estimates of the transactions stated to have been c…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT vs. VIJAYBHAI MALABHAI BHARWAD, SURAT

In the result, ground no.2 raised by the assessee in ITA

ITA 121/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर(खोज-और-ज"ती)अपील सं/IT(SS)A Nos.23 & 24/SRT/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The DCIT, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACLPV4173C (Appellant) (Respondent) आयकर अपील सं./ITA No.118/SRT/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The ACIT, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायी…

VIJAYBHAI MALABHAI BHARWAD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CIR.,-1(2), SURAT

In the result, ground no.2 raised by the assessee in ITA

ITA 118/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर(खोज-और-ज"ती)अपील सं/IT(SS)A Nos.23 & 24/SRT/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The DCIT, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACLPV4173C (Appellant) (Respondent) आयकर अपील सं./ITA No.118/SRT/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The ACIT, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायी…

M/S MSPL LIMITED,MUMBAI vs. ACIT, BANGALORE

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

ITA 371/BANG/2011[2005-06]Status: DisposedITAT Bangalore08 Sept 2023AY 2005-06

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2005-06

For Appellant: Shri J.D. Mistri, Senior Counsel &For Respondent: Shri Aseem Sharma, CIT(DR)(ITAT), Bengaluru
Section 132Section 139(1)Section 143(3)Section 153Section 153ASection 153DSection 234

…Technical [2017] 84 taxmann.com 290/250 Taxman Education Society 225/397 ITR 344 (SC): (2018) 11 SCC 490 2. Pr. CIT v. Saumya [2017] 81 taxmann.com 292/[2016] 387 ITR 529 Construction (P.) Ltd. (Guj.) 3. Pr. CIT v. Dipak Jashvantlal [2017] 88 taxmann.com 611/397 ITR 153/2017 Panchal (2) TMI 862 (Guj.) 4. CIT v. Continental [2015] 58 taxmann.com 78/232 Taxman 270/374 Warehousing Corporation ITR 645 (Bom.) (Nhava Sheva) Ltd. 5. Pr. CIT v. Delhi International [2022] 140 taxmann.com 440/443 ITR 382 (Kar.) Airport (P.) Ltd. Page 10 of 15 6. Kabul Chawla (supra) 7. Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/…

SHRI MANOJ MADANLAL CHHAJED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1)PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 725/PUN/2022[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

For Appellant: Shri Ratan SamalFor Respondent: Shri Keyur Patel
Section 132(4)Section 139(1)

…e made, placing reliance on the following judicial precedents :- (i) PCIT vs. Meeta Gutgutia, 257 Taxman 441 (SC). (ii) CIT vs. Gurinder Singh Bawa, 386 ITR 483 (Bom.). (iii) CIT vs. Kabul Chawala, 380 ITR 573 (Delhi). (iv) PCIT vs. Dipak Jashvantlal Panchal, 397 ITR 153 (Guj.). (v) PCIT vs. Best Infrastructure (India) (P.) Ltd., 94 taxman.com 115 (SC). 9 IT(SS)A Nos.91 to 96/PUN/2022 IT(SS)A Nos.97 & 98/PUN/2022 9. However, the Assessing Officer rejected the above explanation by citing that the Investigation Wing of Income Tax Department, Kolkata had conducted a massive investigation on Kolkata based shell comp…

DEPUTY COMMISSINER OF INCOME TAX, LIC BUILDING vs. M/S GEE VEE DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

ITA 267/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

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

Section 143(3)

…ncipal CIT v. Saumiya Construction Pvt. Ltd (2017) (8) taxmann.com 292 (Guj. (vi) Only undisclosed income and undisclosed assets detected during search can be brought to tax in assessment under section 153A – Principal CIT v. Dipak Jashvantilal Panchal (2017) 397 ITR 153 (Guj)/ Principal CIT v. Devangi (2017) 394 ITR 184 (Guj.) (vii) The Hon’ble ITAT, Jaipur bench, Jaipur and other Benches expressed similar view point in various cases including the following:- a) The Hon’ble jurisdictional ITAT, Jaipur Bench, Jaipur in the recent case of M/s Vijeyeta Buildcon Pvt. Ltd. Vs ACIT, CC-1, Jaipur (ITA No. 980/JP/2018)…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S VISION ESTATES PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

ITA 266/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

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

Section 143(3)

…ncipal CIT v. Saumiya Construction Pvt. Ltd (2017) (8) taxmann.com 292 (Guj. (vi) Only undisclosed income and undisclosed assets detected during search can be brought to tax in assessment under section 153A – Principal CIT v. Dipak Jashvantilal Panchal (2017) 397 ITR 153 (Guj)/ Principal CIT v. Devangi (2017) 394 ITR 184 (Guj.) (vii) The Hon’ble ITAT, Jaipur bench, Jaipur and other Benches expressed similar view point in various cases including the following:- a) The Hon’ble jurisdictional ITAT, Jaipur Bench, Jaipur in the recent case of M/s Vijeyeta Buildcon Pvt. Ltd. Vs ACIT, CC-1, Jaipur (ITA No. 980/JP/2018)…

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S CHOKHI DHANI DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

ITA 265/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

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

Section 143(3)

…ncipal CIT v. Saumiya Construction Pvt. Ltd (2017) (8) taxmann.com 292 (Guj. (vi) Only undisclosed income and undisclosed assets detected during search can be brought to tax in assessment under section 153A – Principal CIT v. Dipak Jashvantilal Panchal (2017) 397 ITR 153 (Guj)/ Principal CIT v. Devangi (2017) 394 ITR 184 (Guj.) (vii) The Hon’ble ITAT, Jaipur bench, Jaipur and other Benches expressed similar view point in various cases including the following:- a) The Hon’ble jurisdictional ITAT, Jaipur Bench, Jaipur in the recent case of M/s Vijeyeta Buildcon Pvt. Ltd. Vs ACIT, CC-1, Jaipur (ITA No. 980/JP/2018)…

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S RIGID CONDUCTORS (RAJ.) PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

ITA 264/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

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

Section 143(3)

…ncipal CIT v. Saumiya Construction Pvt. Ltd (2017) (8) taxmann.com 292 (Guj. (vi) Only undisclosed income and undisclosed assets detected during search can be brought to tax in assessment under section 153A – Principal CIT v. Dipak Jashvantilal Panchal (2017) 397 ITR 153 (Guj)/ Principal CIT v. Devangi (2017) 394 ITR 184 (Guj.) (vii) The Hon’ble ITAT, Jaipur bench, Jaipur and other Benches expressed similar view point in various cases including the following:- a) The Hon’ble jurisdictional ITAT, Jaipur Bench, Jaipur in the recent case of M/s Vijeyeta Buildcon Pvt. Ltd. Vs ACIT, CC-1, Jaipur (ITA No. 980/JP/2018)…

DCIT, CENTRAL CIRCLE-1, NOIDA vs. AASHIKYANA CIVIL CONTRACTORS P.LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 9025/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. Kanv Bali, Sr. DR
Section 132Section 153ASection 250(4)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘A’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 9025/Del/2019 : Asstt. Year: 2014-15 DCIT, Vs. M/s Aashiyana Civil Contractors Pvt. Central Circle-1, Ltd., R/o 302-304, Harsha Corner Noida Complex, Ghazipur, New Delhi-110096 (APPELLANT) (RESPONDENT) PAN No. AAECA4833G Assessee by : None Sh. Manoj Kumar, CA (LOA filed) Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 16.02.2023 Date of Pronouncement: 23.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by Revenue against…

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

In the result, the appeal of the Assessee is allowed for Assessment

ITA 218/RJT/2015[2008-09]Status: DisposedITAT Rajkot28 Sept 2022AY 2008-09
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 218 /Rjt/2015 Assessment Year: 2008-09 Classic Network Pvt. Ltd. The Dy. CIT, 7/A, Nandi Park, Central Circle-2, Vs Snehpriya, Nr. IOC Rajkot Quarter, Kalavad Road, Rajkot PAN: AABCC8197Q (Appellant) (Respondent) ITA Nos. 204 /Rjt/2015 Assessment Year: 2008-09 Assistant Commissioner of M/s. Classic Network Pvt. Income Tax, Ltd., 7/A, Nandi Park, Vs Central Cir.-2, Snehpriya, Nr. IOC Rajkot Quarters, Kalawad Road, Rajkot PAN: AABCC8197Q (Appellant) (Responde…

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 165/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…. Smt. Jami Nirmala v. Pr. CIT [2022] 284 Taxman 141/[2021] 437 ITR 573 (Orissa HC) viii. Pr. CIT v. Delhi International Airport (P.) Ltd. [2022] 140 taxmann.com 440/443 ITR 382 (Karnataka HC) ix. Pr. CIT v. Dipak Jashvantlal Panchal [2017] 88 taxmann.com 611/397 ITR 153 (Gujarat HC) x. Pr. CIT v. Saumya Construction (P.) Ltd. [2017] 81 taxmann.com 292/387 ITR 529 (Gujarat HC) xi. CIT v. IBC Knowledge Park (P.) Ltd. [2016] 69 taxmann.com 108/385 ITR 346 (Karnataka HC) xii. Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Gujarat HC) 31. The only High Courts which gave the contrary judgments were the Hon…

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