Principal Commissioner of Income-tax (Central) v. Hitesh Ashok Vaswani

156 Taxmann.com 200High Court2023#6892 most cited
17

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

Also reported as

459 ITR 610

Sections most often in play

Section 153BSection 153ASection 68Section 115BBESection 132(3)Section 132(8A)Section 69CSection 250

Issues it is cited on

section 132(5)section 132(2)section 132(3)section 158besection 153b(1)(a)warrant of authorisationsection 153(2)section 153(1)(a)section 153b(1)section 2(31)section 21section 153(1)

Judgments citing Principal Commissioner of Income-tax (Central) v. Hitesh Ashok Vaswani

DODHIA SYNTHETICS LIMITED,BHIWANDI vs. DCIT-CC-3, THANE, THANE

ITA 2204/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Sept 2025AY 2020-21
Section 143(3)Section 147Section 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI\nBEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA (SS) NO.\nAY\nAssessee /\nAssessee\nRespondent\n795/Mum/2025\n2013-14\nDodhia Filaments Pvt\nLtd.\nDCIT, CC -3\nRoom No. 12, A\nwing, 6th Floor,\nAshar IT Park,\nThane (W)\n796/Mum/2025\n2014-15\n797/Mum/2025\n2015-16\n69/100, New Mavji\ncompound, Narpoli\n798/Mum/2025\n2016-17\n799/Mum/2025\n2017-18\nBehind Ratan Talkies\nBhiwandi\n2189/Mum/2025\n2013-14\nDodhia Synthetics Ltd.,\nDCIT, CC -3\n2190/Mum/2025\n2013-14\nHouse No. 98/2,\nRoom No. 12,…

DODHIA SYNTHETICS LIMITED,BHIWANDI vs. DCIT-CC-3, THANE, THANE

The appeal of the assessee is Allowed on the\nlegal issue

ITA 2190/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14
Section 143(3)Section 147Section 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, 'D' BENCH MUMBAI\n\nBEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\n| ITA (SS) No.\n| AY\n| Assessee/\nAssessee\n| Respondent\n\n795/Mum/2025\n2013-14\nDodhia Filaments Pvt\nDCIT, CC -3\n796/Mum/2025\n2014-15\nLtd.\nRoom No. 12, A\n797/Mum/2025\n2015-16\n69/100, New Mavji\nwing, 6th Floor,\n798/Mum/2025\n2016-17\ncompound, Narpoli\nAshar IT Park,\n799/Mum/2025\n2017-18\nBehind Ratan Talkies\nThane (W)\nBhiwandi.\n2189/Mum/2025\n2013-14\nDodhia Synthetics Ltd.,\nDCIT, CC -3\n2190/Mum/2025\n2013-14\nHouse No. 98/2,\nR…

DCIT, CENTRAL CIRCLE -3, THANE, THANE vs. DODHIA SYNTHETICS LIMITED, BHIWANDI

The appeal of the assessee is Allowed on the\nlegal issue

ITA 2105/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Sept 2025AY 2014-15
Section 143(3)Section 147Section 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI\n\nBEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA (SS) No.\n795/Mum/2025\n796/Mum/2025\n797/Mum/2025\n798/Mum/2025\n799/Mum/2025\n\n2189/Mum/2025\n2190/Mum/2025\n2200/Mum/2025\n2201/Mum/2025\n2202/Mum/2025\n2203/Mum/2025\n2204/Mum/2025\n2205/Mum/2025\n2206/Mum/2025\n\n2105/Mum/2025\n2106/Mum/2025\n\n2227/Mum/2025\n\nAY\n2013-14\n2014-15\n2015-16\n2016-17\n2017-18\n2013-14\n2013-14\n2019-20\n2014-15\n2015-16\n2016-17\n2017-18\n2018-19\n2019-20\n2014-15\n2015-16\n2016-17\nAssessee/\nAssessee\nDod…

MR ISMAIL MUHAMMAD KHAN ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4289/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

MR ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4288/MUM/2023[2019-20]Status: DisposedITAT Mumbai20 Jun 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

MR ISMAIL MUHAMMAD KHAN ,MUMBAI vs. ASSISATNT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4286/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4273/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME, CENTRAL CIRCLE-1 (2),, MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4272/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the\nassessees are stands allowed

ITA 4267/MUM/2023[2011-12]Status: DisposedITAT Mumbai20 Jun 2025AY 2011-12
Section 153ASection 250Section 68Section 69C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“C” BENCH MUMBAI\nBEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\n\n| ITA No. | A.Y | Applicant | Respondent |\n|---|---|---|---|\n| 3347/Mum/2023 | 2016-17 | M/s Index Logistics Pvt | ACIT, CC-1(2) |\n| 3346/Mum/2023 | 2017-18 | Ltd, | Room No. 906, 9th |\n| 3362/Mum/2023 | 2018-19 | 105, Ascot Centre, | Floor, Pratishta |\n| 3361/Mum/2023 | 2019-20 | Sahara Airport Road, | Bhavan |\n| 3360/Mum/2023 | 2020-21 | Andheri (E), Mumbai | MK Road, Mumbai |\n| | | PAN - AABCI3631H | |\n| 4267/Mum/2023 | 2011-12 | I…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3362/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3361/MUM/2023[2019-20]Status: DisposedITAT Mumbai20 Jun 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3360/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3347/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3346/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 3347/Mum/2023 2016-17 M/s Index Logistics Pvt ACIT, CC-1(2) 3346/Mum/2023 2017-18 Ltd, Room No. 906, 9th 105, Ascot Centre, Floor, Pratishta 3362/Mum/2023 2018-19 Sahara Airport Road, Bhavan 3361/Mum/2023 2019-20 Andheri (E), Mumbai MK Road, Mumbai 3360/Mum/2023 2020-21 PAN - AABCI3631H 2011-12 Ismail Muhammed Khan 4267/Mum/2023 ACIT, CC-1(2) H. No. 53, "C" Wing, Rustamji 4273/Mum/2023 2016-17 Room No. 906, 9th Central Park, Chakala…

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

ITA 2017/PUN/2024[2011-12]Status: DisposedITAT Pune19 Feb 2025AY 2011-12
Section 132Section 132(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…c. PCIT vs M/s Shodiman Investments Pvt Ltd. (Bombay HC) (2018)\nd. PCIT vs Meenakshi Overseas Pvt Ltd (Delhi HC) (2017) (395 ITR 677)\ne. Harikishan Sunderlal Vimani vs DCIT (Gujarat HC) (2016) 394 ITR 146\nf. PCIT vs Hitesh Ashok Vaswani (Gujarat HC) (2023) 459 ITR 610\n17. He accordingly submitted that since the Assessing Officer instead of\ninitiating proceedings u/s 153A or 153C of the Act, has resorted to the provisions\nof section 147 of the Act, therefore, the same being not in accordance with law, has\nto be quashed. Even otherwise also, the re-assessment proceedings being initiated\nbeyond a period of f…

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

ITA 1178/PUN/2023[2011-12]Status: DisposedITAT Pune19 Feb 2025AY 2011-12

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 132Section 132(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…8) c. PCIT vs M/s Shodiman Investments Pvt Ltd. (Bombay HC) (2018) d. PCIT vs Meenakshi Overseas Pvt Ltd (Delhi HC) (2017) (395 ITR 677) e. Harikishan Sunderlal Vimani vs DCIT (Gujarat HC) (2016) 394 ITR 146 f. PCIT vs Hitesh Ashok Vaswani (Gujarat HC) (2023) 459 ITR 610 17. He accordingly submitted that since the Assessing Officer instead of initiating proceedings u/s 153A or 153C of the Act, has resorted to the provisions of section 147 of the Act, therefore, the same being not in accordance with law, has to be quashed. Even otherwise also, the re-assessment proceedings being initiated beyond a period of four y…

SH. MUKUT BEHARI AGARWAL,JAIPUR vs. THE DCIT, CIRCLE 1, JAIPUR

In the result, the appeals of the assessee is allowed as indicated hereinabove

ITA 1067/JPR/2024[2015-2016]Status: DisposedITAT Jaipur28 Nov 2024AY 2015-2016

Bench: DR. S. SEETHA LAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Ms. Alka Gautam CIT-DR
Section 143(3)Section 144BSection 147Section 148Section 149Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHA LAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 1067/JP/2024 fu/kZkj.ko"kZ@AssessmentYear : 2015-16 Shri Mukut Behari Agarwal cuke The DCIT 211, Laxmi Complex, M.I.Road Vs. Circle-1 Jaipur 302 0001 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABSPA 1121H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Tarun Mittal, CA jktLo dh vksjls@Revenue by : Ms.…