Prem Chand Shaw (Jaiswal) v. Asstt. CIT

238 Taxmann 423Reported decision#20575 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 145(3)Section 147 Section 148 Section 151 Section 153-D Section 69A Section 1894: Section 18 Section 1894: Section 23

Issues it is cited on

sanctioning authority principal commissioner of income-tax section 151 reopening of assessment notice under section 148 assistant commissioner section 15 section 148 section 147 prescribed section 14 person

Judgments citing Prem Chand Shaw (Jaiswal) v. Asstt. CIT

SURESH KUMAR,YAMUNANAGAR vs. ITO, W-4, YAMUNANAGAR

In the result, appeal of the assessee is allowed

ITA 390/CHANDI/2023[215-16]Status: DisposedITAT Chandigarh20 Jan 2026

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Ajay Jain,CAFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR

Section 143(3)Section 147Section 151Section 28Section 56

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 390/CHD/2023 "नधा"रण वष" / Assessment Year: 2015-16 Shri Suresh Kumar, Vs The ITO, Village – Batholi, Ward No. 4, Yamuna Nagar. Yamuna Nagar. "थायी लेखा सं./PAN NO: BPMPK3081H अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Ajay Jain,CA Revenue by : Shri Vivek Vardhan, Addl. CIT Sr.DR Date of Hearing : 03.09.2025 Date of Pronouncement : 20.01.2026 PHYSICAL HEARING O R D E R PER RAJ P…

DCIT.CENTRAL CIRCLE-14, NEW DELHI vs. SMT SANDHYA SHARMA, NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 2407/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2024AY 2016-17

Bench: S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR

Section 145(3)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sandhya Sharma, vs. ACIT, Central Circle 14, 1168, Kucha Mahajani, New Delhi. Chandni Chowk, Delhi – 110 006. (PAN : AJTPS6309N) ACIT, Central Circle 14, vs. Sandhya Sharma, New Delhi. 1168, Kucha Mahajani, Chandni Chowk, Delhi – 110 006. (PAN : AJTPS6309N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA Shri Parth Singhal, Advocate REVENUE BY : Shri Dharm Veer Singh, CIT DR. Date of Hearing : 27.08.2024 Date of Order : 16.10.2024…

SANDHYA SHARMA,DELHI vs. ACIT, CENTRAL CIRCLE-14, NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 2019/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2024AY 2016-17

Bench: S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR

Section 145(3)Section 151

GAJENDRA KUMAR,GHAZIABAD vs. ITO, WARD- 1(2), GHAZIABAD

In the result appeal of the assessee is partly allowed

ITA 608/DEL/2018[2009-10]Status: DisposedITAT Delhi18 Nov 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Gajendra Kumar, Vs. Ito, C/O. M/S. Sanjeev Anand & Associates, Ward-1(2), 77, Navyug Market, Ghaziabad Ghaziabad Pan:Bwgpg2614B (Appellant) (Respondent)

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri Umesh Yakyar, Sr. DR

Section 144Section 147Section 148Section 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Gajendra Kumar, Vs. ITO, C/o. M/s. Sanjeev Anand & Associates, Ward-1(2), 77, Navyug Market, Ghaziabad Ghaziabad PAN:BWGPG2614B (Appellant) (Respondent) Assessee by : Shri Somil Agarwal, Adv Mr. Rakesh Gupta, Adv Revenue by: Shri Umesh Yakyar, Sr. DR Date of Hearing 20/10/2021 Date of pronouncement 18/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is field by the assessee against the order passed by the ld CIT(A)-2, Noida da…