Pr. CIT v. Rakesh Kailashchand Jain

156 Taxmann.com 82High Court2023#9649 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 147Section 143(3)Section 250Section 148Section 69CSection 145(2)Section 145(3)Section 271(1)(c)

Issues it is cited on

section 145(2)preponderance of probabilityrejection of books of accountunexplained expendituresection 270atangible materialaccommodation entrysection 145(3)section 143(1)(a)principal commissioner of income-taxappeal before cit(a)complete scrutiny

Judgments citing Pr. CIT v. Rakesh Kailashchand Jain

ACIT, CIRCLE-1, BHAVNAGAR, BHAVNAGAR vs. LEELA GREENSHIP RECYCLING PRIVATE LIMITED, BHAVNAGAR

In the result, both the appeals are treated as partly allowed for statistical purposes in terms of above directions

ITA 2135/AHD/2024[2018-19]Status: HeardITAT Ahmedabad26 Jun 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 2111/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Leela Greenship Recycling Pvt. Ltd., The Deputy Office No.303, 3Rd Floor, बनाम/ Commissioner V/S. B Wing, Leela Efcee, Of Income Tax, Near Aksharwadi Temple, Circle-1, Waghawadi Road, Bhavnagar. Bhavnagar-364002. "थायी लेखा सं./Pan: Aagcg8956L

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B Parmar, ARFor Respondent: Shri Hargovind Singh, SR-DR
Section 144BSection 147Section 148Section 250Section 271ASection 69C

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ D”, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No. 2111/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Leela Greenship Recycling Pvt. Ltd., The Deputy Office No.303, 3rd Floor, बनाम/ Commissioner v/s. B Wing, Leela Efcee, of Income Tax, Near Aksharwadi Temple, Circle-1, Waghawadi Road, Bhavnagar. Bhavnagar-364002. "थायी लेखा सं./PAN: AAGCG8956L AND…

LEELA GREENSHIP RECYCLING PVT. LTD.,BHAVNAGAR vs. THE DY. CIT, CIRCLE-1, BHAVNAGAR

In the result, both the appeals are treated as partly allowed for\nstatistical purposes in terms of above directions

ITA 2111/AHD/2024[2018-19]Status: HeardITAT Ahmedabad26 Jun 2025AY 2018-19
Section 144BSection 147Section 148Section 250Section 69C

…{ "clean_text": "आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ \"D\", अहमदाबाद।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, AHMEDABAD\nश्री टी.आर. सेन्थिल कुमार, न्यायिक सदस्य एवं\nश्री मकरंद वसंत महादेवकर, लेखा सदस्य के समक्ष।\nBEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA No. 2111/Ahd/2024\nनिर्धारण वर्ष / Assessment Year : 2018-19\nLeela Greenship Recycling Pvt. Ltd.,\nOffice No.303, 3rd Floor,\nB Wing, Leela Efcee,\nNear Aksharwadi Temple,\nWaghawadi Road,\nBhavnagar-364002.\nबनाम /\nv/s.\nThe Deputy\nCommissioner\nof Income Tax,\nCircle…

MADHAV COPPER LTD.,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

ITA 276/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2021-22

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Adv., and Shri Parimalsinh B. Parmar, ARFor Respondent: Shri R.P. Rastogi, CIT-DR, and Shri Abhijit, Sr.DR
Section 143(3)Section 145(3)Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.254, 255 and 256/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Madhav Copper Ltd. Bhavnagar. Vs. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN : AAICM 2859 A ITA No.274, 275 and 276/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-…

MADHAV COPPER LTD.,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR

ITA 275/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2020-21

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Revenue byFor Respondent: (Responent)
Section 143(1)Section 143(1)(a)Section 143(3)Section 145(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ 'B' अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.254, 255 and 256/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Bhavnagar. Madhav Copper Ltd. Vs. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN : AAICM 2859 A ITA No.274, 275 and 276/Ahd/2024 Asstt.Year: 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Vs. Bhavnagar. Madhav Copper Ltd. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN: AAICM 2859 A (Appli…

INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR vs. MADHAV COPPER LIMITED, BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

ITA 256/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2021-22

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Adv., and Shri Parimalsinh B. Parmar, ARFor Respondent: Shri R.P. Rastogi, CIT-DR, and Shri Abhijit, Sr.DR
Section 143(3)Section 145(3)Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.254, 255 and 256/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Madhav Copper Ltd. Bhavnagar. Vs. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN : AAICM 2859 A ITA No.274, 275 and 276/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-…

INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR, BHAVNAGAR vs. MADHAV COPPER LIMITED, BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

ITA 254/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2018-19

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Adv., and Shri Parimalsinh B. Parmar, ARFor Respondent: Shri R.P. Rastogi, CIT-DR, and Shri Abhijit, Sr.DR
Section 143(3)Section 145(3)Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.254, 255 and 256/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Madhav Copper Ltd. Bhavnagar. Vs. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN : AAICM 2859 A ITA No.274, 275 and 276/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-…

INCOME TAX OFFICER, WARD-2(3)(6), SURAT, ADAJAN vs. DIAM INTERNATIONAL, MAHIDHARPURA

In the result, appeal of assessee is partly allowed whereas Revenue’s appeal is dismissed

ITA 626/SRT/2023[2008-2009]Status: DisposedITAT Surat28 Mar 2025AY 2008-2009

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.610 & 626/Srt/2023 Assessment Year: (2008-09) (Hybrid Hearing) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.611 & 614/Srt/2023 Assessment Year: (2009-10) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 Diam International बनाम/ Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Vs. Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(3)Section 148Section 250Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.610 & 626/SRT/2023 Assessment Year: (2008-09) (Hybrid hearing) M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-39…

INCOME TAX OFFICER, WARD-2(3)(6), SURAT, ADAJAN vs. DIAM INTERNATIONAL, MAHIDHARPURA

In the result, appeal of assessee is partly allowed whereas Revenue’s appeal is dismissed

ITA 614/SRT/2023[2009-2010]Status: DisposedITAT Surat28 Mar 2025AY 2009-2010

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.610 & 626/Srt/2023 Assessment Year: (2008-09) (Hybrid Hearing) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.611 & 614/Srt/2023 Assessment Year: (2009-10) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 Diam International बनाम/ Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Vs. Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(3)Section 148Section 250Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.610 & 626/SRT/2023 Assessment Year: (2008-09) (Hybrid hearing) M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-39…

M/S DIAM INTERNATIONAL,SURAT vs. INCOME TAX OFFICER, WARD -2(3)(7), SURAT

In the result, appeal of assessee is partly allowed whereas Revenue’s appeal is dismissed

ITA 611/SRT/2023[2009-10]Status: DisposedITAT Surat28 Mar 2025AY 2009-10

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.610 & 626/Srt/2023 Assessment Year: (2008-09) (Hybrid Hearing) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.611 & 614/Srt/2023 Assessment Year: (2009-10) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 Diam International बनाम/ Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Vs. Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(3)Section 148Section 250Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.610 & 626/SRT/2023 Assessment Year: (2008-09) (Hybrid hearing) M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-39…

ITO-19(3)(1, MUMBAI, MUMBAI vs. RAJESH GANESHLAL JAIN, MUMBAI

In the result, appeal of the revenue is allowed for statistical

ITA 2242/MUM/2024[2009-10]Status: DisposedITAT Mumbai20 Aug 2024AY 2009-10

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

For Appellant: NoneFor Respondent: Smt. Sanyogita Nagpal, CIT, D/R
Section 144

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER I.T.A. No. 2242/Mum/2024 Assessment Year: 2009-10 Income Tax Officer – 19(3)(1), Mumbai Vs Rajesh Ganeshlal Jain A-105, Plot No.100 Visamo Building Near Pragati School, Gorai-2 Mumbai -400092 [PAN: AFQPJ0074A] अपीलार्थी/ (Appellant) प्रत्यर्थी/ (Respondent) Assessee by : None Revenue by : Smt. Sanyogita Nagpal, CIT, D/R सुनवाई की तारीख/Date of Hearing 20/08/2024 घोषणा की तारीख/Date of Pronouncement : 20/08/…

ITO-19(3)(1), MUMBAI vs. RAMESHBHAI KHIMJIBHAI THUMMAR, MUMBAI

ITA 2236/MUM/2024[2011-12]Status: DisposedITAT Mumbai20 Aug 2024AY 2011-12

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

For Appellant: NoneFor Respondent: Smt. Mahita Nair, Sr. D/R
Section 148

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER I.T.A. No. 2238 & 2236/Mum/2024 Assessment Year: 2010-11 & 2011-12 Income Tax Officer – 19(3)(1), Mumbai Vs Rameshbhai Khimjibhai Thummar 502, 5th Floor Majestic Theaters Building 144, J.S.S. Road Girgaon Mumbai - 400004 [PAN: ADVPT5947M] अपीलार्थी/ (Appellant) प्रत्यर्थी/ (Respondent) Assessee by: None Revenue by : Smt. Mahita Nair, Sr. D/R सुनवाई की तारीख/Date of Hearing : 20/08/2024 घोषणा की तारीख / Date…