Prakash Chand Nahata v. CIT

301 ITR 134High Court2008#1057 most cited

What is Prakash Chand Nahata v. CIT authority for?

No addition to income can be made based solely on documents found from a third party without examining that third party and establishing a clear link between the documents' contents and the assessee.

103

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Prakash Chand Nahata v. CIT · 301 ITR 134 · third party documents · addition to income · examination of third party · linking evidence · search assessment · Section 153A · Section 68 · Section 69 · Section 69A · evidentiary value

Sections most often in play

Section 143(3)Section 153ASection 68Section 132(4A)Section 69Section 144Section 142(1)Section 69A

Issues it is cited on

buyback of sharessection 44afjewellery found during searchonus of proofsection 269tsection 269ssection 271esection 150section 158bbunexplained jewellerysection 132(4a)section 269ss

Judgments citing Prakash Chand Nahata v. CIT

SUNIL KUMAR AGARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 521/JPR/2025[2020-21]Status: DisposedITAT Jaipur14 Oct 2025AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, \nvk;dj vihy la-@ITA Nos.513 & 519 to 521/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21\n\nSunil Kumar Agarwal\n395, Narnoli Mansion, Outside\nSanganeri Gate, Jaipur\ncuke\nVs.\nACIT,\nCentral Circle-2,\nJaipur\nLFkk;h y s[kk l a-@thvkb Zvkj la-@PAN/GIR No.: ABRPA9601M\nvihykFkhZ@Appellant i zR;Fkh Z@Respondent\n\nvk;dj vihy la-@ITSS No. 03/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Year : 2015-16\

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR
Section 132Section 139Section 153ASection 234B

…{ "clean_text": "vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj \nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR \nMk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, \nvk;dj vihy la-@ITA Nos.513 & 519 to 521/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21\n\nSunil Kumar Agarwal\n395, Narnoli Mansion, Outside\nSanganeri Gate, Jaipur\ncuke\nVs.\nACIT,\nCentral Circle-2,\nJaipur\nLFkk;h y s[kk l a-@thvkb Zvkj la-@PAN/GIR No.: ABRPA9601M\nvihykFkhZ@Appellant i zR;Fkh Z@Respond…

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 513/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR
Section 132Section 139Section 153ASection 234B

…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, vk;dj vihy la-@ITA Nos. 513 & 519 to 521/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21 cuke Sunil Kumar Agarwal ACIT, Vs. 395, Narnoli Mansion, Outside Central Circle-2, Sanganeri Gate, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABRPA9601M vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITSS No. 03/JP/2025 fu/kZkj.k…

VIRENDRA PRAKASH SHARMA,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 286/JPR/2025[2020-21]Status: DisposedITAT Jaipur16 Jul 2025AY 2020-21
For Appellant: Shri Rajeev Sogani, CA &For Respondent: Smt. Runi Pal, CIT (Th. VC)
Section 132Section 143(3)Section 144C(13)Section 144C(5)Section 153CSection 69

…m such third party. Reliance is placed on the below\nmentioned cases The aforesaid law laid down is supported by the following\njudgments:-\nBangodaya Cotton Mills Ltd. V. CIT 224 CTR 62\nODCIT V. Mahendra Ambalal Patel 40 DTR 243\n•Prakash Chand Nahta V. CIT 301 ITR 134\nCIT V. Salek chand 300 ITR 426 (AII)\nSMC Share Broker Ltd. 288 ITR 345 (Del)\n○JMD Computers 20DTR 317\nAmarjit Singh Bakshi 263 ITR 217\nKrishna Textiles 11 DTR 217\nA.N. Dyaneswaran {2008} 214 CTR (Mad) 482\n\n1.11.iii Unjustified Identification of \"Virendra Sharma Ji A2\" with the Assessee:\n\n• Ld. DRP, without any valid or concrete basis,…

GEETA DEVI AGARWAL,JAIPUR vs. INCOME TAX OFFICER, ITO WD 1(4), JPR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 450/JPR/2025[2017-18]Status: DisposedITAT Jaipur30 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 450/JP/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Badri Lal Agarwal through Legal heir Smt. Geeta Devi G-5, Shyama Residency, Plot No. 7, Purander Ji Ka Bag Moti Doongri Road, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ALGPA5194C अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by: Sh. S. B. Natani, CA राजस्व की ओर से / Revenue by : Sh. Gautam Singh Choudhary, JCIT सुनवाई की तारीख /

For Appellant: Sh. S. B. Natani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 115BSection 143(2)Section 143(3)Section 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, vk;dj vihy la-@ITA No. 450/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Badri Lal Agarwal through Legal Income Tax Officer, Vs. heir Smt. Geeta Devi Ward- 1(4), Jaipur G-5, Shyama Residency, Plot No. 7, Purander Ji Ka Bag Moti Doongri Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALGPA5194C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh…

SURENDRA PAL SINGH SAHNI,KOTA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeal of the assessee is allowed

ITA 450/JPR/2024[2005-06]Status: FixedITAT Jaipur30 Jun 2025AY 2005-06

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. B. Natani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 115BSection 143(2)Section 143(3)Section 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, vk;dj vihy la-@ITA No. 450/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Badri Lal Agarwal through Legal Income Tax Officer, Vs. heir Smt. Geeta Devi Ward- 1(4), Jaipur G-5, Shyama Residency, Plot No. 7, Purander Ji Ka Bag Moti Doongri Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALGPA5194C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh…

SANJEEV KUMAR,BULANDSHAHR vs. ITO,WARD-4, BULANDSHAHR

ITA 2898/DEL/2022[2011-12]Status: DisposedITAT Delhi19 Jun 2025AY 2011-12

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 142(1)Section 153ASection 68

…thout examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) ii) iii) iv) v) vi) vii) viii) ix) x) xi) xii) xiii) xiv) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT 300 ITR 426 (All) CIT v. Salek Chand 288 ITR 345 (Del) SMC Share Broker Ltd 160 Taxman 485 (Del) CIT VS. JMD Computers & Communications (P) Ltd. 861TD 13 (Del) т™ Amarjit Singh Bakshi (HUF) vs. ACIT 310 ITR 227 (Guj) Krishna Textiles vs. CIT 297 ITR 135 (Mad) CIT vs. A.N. Dyaneswaran 82 ITD 85 (Mum) т™ S.P. Goyal v…

ACIT, CENTRAL CIRCLE- 14, NEW DELHI vs. SANJEEV KUMAR, BULANDSHAHR

In the result, the appeal being ITA No

ITA 9896/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Jun 2025AY 2014-15

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT vs. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) ™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT viii) 297 ITR 135 (Mad) CIT vs. A.N. Dyaneswaran ix) 8…

ACIT, CENTRAL CIRCLE- 14, NEW DELHI vs. SANJEEV KUMAR, BULANDSHAHR

In the result, the appeal being ITA No

ITA 9318/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jun 2025AY 2012-13

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT vs. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) ™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT viii) 297 ITR 135 (Mad) CIT vs. A.N. Dyaneswaran ix) 8…

ACIT, CENTRAL CIRCLE- 14, NEW DELHI vs. SANJEEV KUMAR, BULANDSHAHR

In the result, the appeal being ITA No

ITA 9317/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jun 2025AY 2011-12

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT vs. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) ™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT viii) 297 ITR 135 (Mad) CIT vs. A.N. Dyaneswaran ix) 8…

SANJEEV KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE-14, NEW DELHI

In the result, the appeal for AY 2013-14 filed by the Revenue is partly

ITA 8590/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Jun 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri S.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 142(1)Section 153ASection 68

…on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT VS. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) т™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT viii) 297 ITR 135 (Mad) CIT vs. A.N. Dyaneswaran ix)…

SANJEEV KUMAR,BULANDSHAHR UP vs. ACIT, CIRCLE-14, NEW DELHI

In the result, the appeal being ITA No

ITA 8444/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jun 2025AY 2012-13

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT vs. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) ™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT viii) 297 ITR 135 (Mad) CIT vs. A.N. Dyaneswaran ix) 8…

SANJEEV KUMAR,BULANDSHAHR vs. ACIT, CENTRAL CIRCLE- 14, NEW DELHI

In the result, the appeal being ITA No

ITA 8443/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jun 2025AY 2011-12

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT vs. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) ™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT viii) 297 ITR 135 (Mad) CIT vs. A.N. Dyaneswaran ix) 8…

SANJEEV KUMAR,BULANDSHAHR vs. ACIT, CENTRAL CIRCLE- 14, NEW DELHI

ITA 8442/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jun 2025AY 2010-11

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 142(1)Section 153ASection 68

…on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT VS. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) т™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT viii) 297 ITR 135 (Mad) CIT vs. A.N. Dyaneswaran ix)…

ACIT, CENTRAL CIRCLE- 14, NEW DELHI vs. SANJEEV KUMAR, BULANDSHAHR

In the result, the appeal being ITA No

ITA 1553/DEL/2018[2013-14]Status: DisposedITAT Delhi19 Jun 2025AY 2013-14

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT vs. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) ™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT viii) 297 ITR 135 (Mad) CIT vs. A.N. Dyaneswaran ix) 8…

SANJEEV KUMAR,BULANDSHAHR vs. ACIT, CENTRAL CIRCLE-14, , NEW DELHI

In the result, the appeal being ITA No

ITA 1011/DEL/2018[2013-14]Status: DisposedITAT Delhi19 Jun 2025AY 2013-14

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT vs. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) ™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT viii) 297 ITR 135 (Mad) CIT vs. A.N. Dyaneswaran ix) 8…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR

ITA 1463/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 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, vk;dj vihy la-@ITA Nos. 1463 to 1465/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Kailash Chand Maheshwari DCIT, Vs. 223 Kirti Nagar, Near Kamal and Central Circle-02, Company Tonk Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKQPM5593A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L.…

PRADEEP KUMAR DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE 2, JAIPUR

In the result the appeal of the assessee is allowed and that\nrevenue stands dismissed

ITA 1192/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Mar 2025AY 2017-18
For Appellant: Shri Parth Patni, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 153CSection 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES,”B” JAIPUR\nMkWa- ,l-lhrky{eh] U;kf;d lnL; ,o a Jh jkBkMs deys'k t;UrHkkbZ] ys[kk lnL; ds le{k\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nvk;dj vihy la-@ITA. No. 1149/JPR/2024\nfu/k Zkj.k o"kZ@Assessment Year : 2017-18\nThe ITO\nWard-1(4),\nJaipur\ncuke\nVs.\nShri Pradeep Kumar Dusad\nR-1. Behind Motor Aids Petrol Pump,\nJhotwara Road, Shashtri Nagar, Jaiapur.\nLFkk;h y s[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPD4678H\nvihykFkhZ@Appellant izR;Fkh Z@Respondent\nvk;dj vihy l…

INCOME-TAX OFFICER, WARD-1(4), JAIPUR, JAIPUR vs. SHRI PRADEEP KUMAR DUSAD, JAIPUR

In the result the appeal of the assessee is allowed and that\nrevenue stands dismissed

ITA 1149/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Mar 2025AY 2017-18
For Appellant: Shri Parth Patni, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 153CSection 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES,”B” JAIPUR\nMkWa- ,l-lhrky{eh] U;kf;d lnL; ,o a Jh jkBkMs deys'k t;UrHkkbZ] ys[kk lnL; ds le{k\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\n\nvk;dj vihy la-@ITA. No. 1149/JPR/2024\nfu/k Zkj.k o"kZ@Assessment Year : 2017-18\nThe ITO\nWard-1(4),\nJaipur\ncuke Vs.\nShri Pradeep Kumar Dusad\nR-1. Behind Motor Aids Petrol Pump,\nJhotwara Road, Shashtri Nagar, Jaiapur.\nLFkk;h y s[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPD4678H\nvihykFkhZ@Appellant izR;Fkh Z@Respondent\n\nvk;dj vih…

DCIT, CIRCLE -6, JAIPUR, NCRB, JAIPUR vs. ASCENT BUILDHOME DEVELOPERS LIMITED, ADARSH NAGAR, JAIPUR

In the result, the appeal of the revenue is dismissed

ITA 846/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14
For Appellant: Sh. Jitendra Wadhwa, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 143(1)Section 143(2)Section 143(3)

…team of accountants, can reasonably be presumed to have had\nall relevant documents at its disposal before the audit. Hence, the non-submission\nof such evidence during the assessment cannot be justified.\nRelevant Case Law:\nPrakash Chand Nahta v. CIT (2008) 301 ITR 134 (MP HC): The Madhya Pradesh\nHigh Court held that the belated filing of documents raises questions on their\ncredibility, and it is the AO's prerogative to verify such evidence, especially when it\nhas been introduced late.\nIn this case, the Ld. CIT(A)'s acceptance of additional evidence without verification\nby the AO does not align with the pr…

GOYAL VEGOILS LIMITED ,KASAR ,KOTA vs. DCIT , CIRCLE -2, KOTA

In the result ground no. 2 & 3 raised by the assessee

ITA 243/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Aug 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 143(3)Section 147Section 148Section 250

…an AIR 1961 SC 1623 (iii) Lakshman Exports Ltd. v. Collector of Central Excise (2005) 10 SCC 634 (iv) Rajiv Arora v. Union of India and Ors. AIR 2009 SC 1100 (v) CIT Vs. SMC Share Brokers Ltd., (2007) 288 ITR 345 (Del) (vi) Prakash Chand Nahta Vs. CIT, (2008) 301 ITR 134 (MP) (vii) Bangodaya Cotton Mills Ltd. vs. CIT [2009] 21 DTK 200 (Cal) (viii) CIT Vs. Sanjeev Kumar Jain (2009) 310 ITR 178 (P&H) ( (ix) CIT & Anr. Vs. Land Development Corporation (2009) 316 ITR 328 (Kar) (x) CIT Vs. Rajesh Kumar (2008) 306 ITR 27 (Del) (xi) Heirs & LRs of Late Laxmanbhai S. Patel Vs. CIT (2009) 222 CTR (Guj) 138 (xii) CIT Vs. P…

Showing 1–20 of 103 · Page 1 of 6

Prakash Chand Nahata v. CIT (301 ITR 134) — Cited in 103 Judgments | BharatTax