Pruthvi Brokers & Shareholders (P.) Ltd. (supra); Orissa Cement Ltd. v. CIT

117 Taxmann 625Reported decision2001#8884 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 69BSection 115BBESection 139Section 143(3)Section 153ASection 69Section 129Section 132

Issues it is cited on

section 153a(b)section 2(45)true and full disclosuresection 10(1)settlement applicationsurrender of incomesection 129section 139(5)section 271bsection 271aacsection 69bsection 10a

Judgments citing Pruthvi Brokers & Shareholders (P.) Ltd. (supra); Orissa Cement Ltd. v. CIT

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 936/JPR/2024[2018-19]Status: DisposedITAT Jaipur28 Jan 2025AY 2018-19

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

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 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 Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 935/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 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 Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 934/JPR/2024[2016-17]Status: DisposedITAT Jaipur28 Jan 2025AY 2016-17

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

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 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 Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 933/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 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 Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 932/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Jan 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 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 Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 931/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 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 Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

M/S. KIWI FOODS INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 2616/DEL/2013[2009-10]Status: DisposedITAT Delhi13 Apr 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Vinod Kr. Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA Nos. 3053/Del/2012 and 2611/Del/2013 Asstt. Years : 2005-06 & 2006-07 M/s Rite Pack Industries Pvt. Ltd., Vs Deputy Commissioner of Income 23/05, Shakti Nagar, Tax, Central Circle-25, New Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No. 3553/Del/2012 : Asstt. Year : 2005-06 Asstt. Commissioner of Income Vs M/s Rite Pack Industries Pvt. Ltd., Tax, Central Circle-5, 23/05, Shakti Nagar, New Delhi New Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No…

M/S KIWI FOODS INDIA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2610/DEL/2013[2004-05]Status: DisposedITAT Delhi13 Apr 2016AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Vinod Kr. Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA Nos. 3053/Del/2012 and 2611/Del/2013 Asstt. Years : 2005-06 & 2006-07 M/s Rite Pack Industries Pvt. Ltd., Vs Deputy Commissioner of Income 23/05, Shakti Nagar, Tax, Central Circle-25, New Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No. 3553/Del/2012 : Asstt. Year : 2005-06 Asstt. Commissioner of Income Vs M/s Rite Pack Industries Pvt. Ltd., Tax, Central Circle-5, 23/05, Shakti Nagar, New Delhi New Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No…

M/S. RITE PAC INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 2609/DEL/2013[2008-09]Status: DisposedITAT Delhi13 Apr 2016AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Vinod Kr. Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA Nos. 3053/Del/2012 and 2611/Del/2013 Asstt. Years : 2005-06 & 2006-07 M/s Rite Pack Industries Pvt. Ltd., Vs Deputy Commissioner of Income 23/05, Shakti Nagar, Tax, Central Circle-25, New Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No. 3553/Del/2012 : Asstt. Year : 2005-06 Asstt. Commissioner of Income Vs M/s Rite Pack Industries Pvt. Ltd., Tax, Central Circle-5, 23/05, Shakti Nagar, New Delhi New Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No…

M/S. RITE PACK INDUSTRIES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 3053/DEL/2012[2005-06]Status: DisposedITAT Delhi13 Apr 2016AY 2005-06

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Vinod Kr. Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA Nos. 3053/Del/2012 and 2611/Del/2013 Asstt. Years : 2005-06 & 2006-07 M/s Rite Pack Industries Pvt. Ltd., Vs Deputy Commissioner of Income 23/05, Shakti Nagar, Tax, Central Circle-25, New Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No. 3553/Del/2012 : Asstt. Year : 2005-06 Asstt. Commissioner of Income Vs M/s Rite Pack Industries Pvt. Ltd., Tax, Central Circle-5, 23/05, Shakti Nagar, New Delhi New Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No…

ACIT, NEW DELHI vs. M/S. PLASTOGRAPH INDIA PVT. LTD., NEW DELHI

In the result, the appeal of the assessee is allowed on the legal issue and the appeal of the department is dismissed

ITA 3557/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Feb 2016AY 2003-04

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3052/Del/2012 : Asstt. Year : 2003-04 M/S Plastograph India Pvt. Ltd., Vs Dcit, 23/5, Shakti Nagar, Central Circle-25, Delhi-110007 New Delhi (Appellant) (Respondent) Ita No. 3557/Del/2012 : Asstt. Year : 2003-04 Acit, Vs M/S Plastograph India Pvt. Ltd., Central Circle-5, 23/5, Shakti Nagar, New Delhi Delhi-110007 (Appellant) (Respondent) Pan No. Aaacp7194F Assessee By : Sh. Vinod Kumar Bindal & Sanjeev Bindal, Cas Revenue By : Sh. R. B. Meena, Cit Dr Date Of Hearing : 02.02.2016 Date Of Pronouncement : 09.02.2016 Order Per N. K. Saini, Am: These Cross Appeals Are Directed Against The Order Dated 30.04.2012 Of Ld. Cit(A)-Xxxi, New Delhi.

For Appellant: Sh. Vinod Kumar Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA No. 3052/Del/2012 : Asstt. Year : 2003-04 M/s Plastograph India Pvt. Ltd., Vs DCIT, 23/5, Shakti Nagar, Central Circle-25, Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) ITA No. 3557/Del/2012 : Asstt. Year : 2003-04 ACIT, Vs M/s Plastograph India Pvt. Ltd., Central Circle-5, 23/5, Shakti Nagar, New Delhi Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AAACP7194F Assessee by : Sh. Vinod Kumar Bindal & Sanjeev Bindal, CAs Revenue by : Sh. R. B. Meena, CIT DR Date of Hearing : 02.02.2016…

M/S. PLASTOGRAPH INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed on the legal issue and the appeal of the department is dismissed

ITA 3052/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Feb 2016AY 2003-04

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3052/Del/2012 : Asstt. Year : 2003-04 M/S Plastograph India Pvt. Ltd., Vs Dcit, 23/5, Shakti Nagar, Central Circle-25, Delhi-110007 New Delhi (Appellant) (Respondent) Ita No. 3557/Del/2012 : Asstt. Year : 2003-04 Acit, Vs M/S Plastograph India Pvt. Ltd., Central Circle-5, 23/5, Shakti Nagar, New Delhi Delhi-110007 (Appellant) (Respondent) Pan No. Aaacp7194F Assessee By : Sh. Vinod Kumar Bindal & Sanjeev Bindal, Cas Revenue By : Sh. R. B. Meena, Cit Dr Date Of Hearing : 02.02.2016 Date Of Pronouncement : 09.02.2016 Order Per N. K. Saini, Am: These Cross Appeals Are Directed Against The Order Dated 30.04.2012 Of Ld. Cit(A)-Xxxi, New Delhi.

For Appellant: Sh. Vinod Kumar Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA No. 3052/Del/2012 : Asstt. Year : 2003-04 M/s Plastograph India Pvt. Ltd., Vs DCIT, 23/5, Shakti Nagar, Central Circle-25, Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) ITA No. 3557/Del/2012 : Asstt. Year : 2003-04 ACIT, Vs M/s Plastograph India Pvt. Ltd., Central Circle-5, 23/5, Shakti Nagar, New Delhi Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AAACP7194F Assessee by : Sh. Vinod Kumar Bindal & Sanjeev Bindal, CAs Revenue by : Sh. R. B. Meena, CIT DR Date of Hearing : 02.02.2016…