Principal Commissioner of Income-tax v. Deccan Tobacco Company

137 Taxmann.com 470Supreme Court of India2022#13375 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2024 to 2025.

Also reported as

286 Taxmann 558

Sections most often in play

Section 115BBE Section 142(1)Section 143(3)Section 234B Section 69A Section 127 Section 133A Section 143(2)

Issues it is cited on

section 155bbe set off of losses section 155 section 69b section 127 principal commissioner of income-tax profits and gains of business or profession interest u/s 234a section 145(3)section 145 section 115bb section 69c

Judgments citing Principal Commissioner of Income-tax v. Deccan Tobacco Company

Kath Brothers, Jaipur vs. ACIT, Central Circle-3, Jaipur

In the result, the appeal of the assessee is allowed

ITA 77/JPR/2025[2019-20]Status: DisposedITAT Jaipur28 Apr 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT

Section 115BSection 133ASection 143(2)Section 143(3)Section 145(3)Section 234ASection 69

…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 No. 77/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Kath Brothers ACIT, Vs. Dausa Road, VPO-Toonga Central Circle-03, Tehsil-Bassi, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANFK3974G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Shrawan Kumar Gupta, Adv. jktLo dh vksj ls@ Revenue by…

Ridhiraj Builders, Jaipur vs. Deputy Commissioner of Income Tax, Circle-6, Ncrb, Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1167/JPR/2024[2015-16]Status: DisposedITAT Jaipur18 Mar 2025AY 2015-16

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

For Appellant: Shri Surendra Sha, C.AFor Respondent: Shri Dinesh Badgujar, Addl.CIT a

Section 115BSection 127Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 274Section 68

…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, AM vk;dj vihy la-@ITA. No. 1167/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2015-16 Ridhiraj Builders cuke The DCIT, B-131, Vijay Path, Tilak Nagar, Vs. Circle-6, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKFR7966E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Surendra Sha, C.A. jktLo dh vksj ls@ Revenue by :…

Kiran Fine Jewellers Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

In the result ground no 2 raised by the assessee is allowed

ITA 648/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Feb 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. P. P. Meena, CIT-Th. V.H

Section 115BSection 143(3)Section 145(3)Section 68Section 69A

…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 No. 648/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke M/s Kiran Fine Jewellers Private DCIT, Vs. Limited, Central Circle-02, F-19, Gautam Marg, Vaishali Jaipur Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. R. Sharma, CA & Sh. R.…

DCIT, Jaipur vs. Amrapali Jewels Pvt. Ltd., Jaipur

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

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…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 No. 750/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Amrapali Jewels Pvt. Ltd. ACIT, Vs. K-14B Ashok Marg, C-Scheme, Central Circle-01, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3277 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 740/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke DCIT A…

Jagdish Kumar Arora, Bhawanimandi vs. DCIT, Central Circle- Kota, Kota

In the result, the appeal of the assessee is allowed

ITA 1195/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Feb 2025AY 2017-18

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

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR

Section 115BSection 143(3)Section 145(3)Section 234ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;djvihy la-@ITA No. 1195/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Jagdish Kumar Arora DCIT Vs. Near Gandhi Manch Central Circle, Bhawanimandi Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPA4974A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Shrawan Kumar Gupta, Adv. jktLo dh vksj ls@Revenue by: Mrs. Anita…

Yuwam Education Pvt. Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

ITA 1029/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 Dec 2024AY 2016-17

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

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR

Section 115BSection 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No.1029/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Yuwam Education Private Ltd. The DCIT, Vs. G-3 Prisom Tower, Opposite Old Circle-06, Subzi Mandi Lalkothi, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACY 5912 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal, CA jktLo d…

Swaroop Narain Shiv Narain, Jaipur, Rajasthan vs. ACIT, Central Circle - 3, Jaipur, Rajasthan

ITA 517/JPR/2024[2018-19]Status: DisposedITAT Jaipur17 Oct 2024AY 2018-19

For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115BSection 127Section 143(2)Section 143(3)Section 69Section 69B

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR श्री संदीप गोसाई, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 517/JPR/2024 निर्धारण वर्ष / Assessment Year : 2018-19 M/s Swaroop Narain Shiv Narain, बनाम ACIT, 1, Lal Pyau Pareek College Road, Vs. Central Circle-3, Jaipur Banipark, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAFFS 8778 L अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Rajeev Sogani, CA राजस्…