Pushkar Prabhat Chandra Jain v. UOI

103 Taxmann.com 106High Court2019#16418 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(1)Section 194IASection 199Section 200Section 201Section 205Section 234BSection 234C

Issues it is cited on

section 205section 199tax deducted at sourcesection 20section 19double taxationsection 143(1)section 143personcompanysection 14india

Judgments citing Pushkar Prabhat Chandra Jain v. UOI

Naik Naik and Co, Mumbai vs. ACIT -16(3), Mumbai

In the result we hold that the assessee is entitled to credit of TDS to the extent deduction from its receipts is established on the basis of the contemporaneous material placed on record

ITA 2915/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Sept 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(1)Section 205Section 234BSection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Naik Naik And Co., Vs. Commissioner of 116, Mittal Tower-B Income Tax-Appeal Mittal Tower-B (Addl./JCIT (A), Nariman Point Faridabad Mumbai- 400 021 ACIT 16(3), Mumbai PAN/GIR No.AAFFN1505N (Appellant) .. (Respondent) Assessee by Shri Porus Kaka; Shri Aditya Ajgaonkar and Ms. Rupal Shrimal Revenue by Shri Leyaqat Ali Aafaqui, Sr.AR Date of Hearing 07/08/2025 Date of Pronouncement 30/09/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): This appeal has been filed by the assessee…

Jasjit Singh, New Delhi vs. ITO, New Delhi

ITA 4097/DEL/2016[2009-10]Status: DisposedITAT Delhi03 Mar 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Sachin Jain, CAFor Respondent: Shri Sanjay Kumar, Senior DR
Section 131Section 143Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.4096/Del./2016 (ASSESSMENT YEAR : 2009-10) ITA No.4097/Del./2016 (ASSESSMENT YEAR : 2009-10) Shri Jasjit Singh, vs. ITO, Ward 41 (1), 29/56, Punjabi Bagh (West), New Delhi. New Delhi – 110 026. (PAN : ABHPS1536P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sachin Jain, CA REVENUE BY : Shri Sanjay Kumar, Senior DR Date of Hearing : 21.01.2021 Date of Order : 03.03.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : ITA No.4096/Del.…

Jasjit Singh, New Delhi vs. ITO, New Delhi

ITA 4096/DEL/2016[2009-10]Status: DisposedITAT Delhi03 Mar 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Sachin Jain, CAFor Respondent: Shri Sanjay Kumar, Senior DR
Section 131Section 143Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.4096/Del./2016 (ASSESSMENT YEAR : 2009-10) ITA No.4097/Del./2016 (ASSESSMENT YEAR : 2009-10) Shri Jasjit Singh, vs. ITO, Ward 41 (1), 29/56, Punjabi Bagh (West), New Delhi. New Delhi – 110 026. (PAN : ABHPS1536P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sachin Jain, CA REVENUE BY : Shri Sanjay Kumar, Senior DR Date of Hearing : 21.01.2021 Date of Order : 03.03.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : ITA No.4096/Del.…

Mrinal Roy, Noida vs. DCIT, Circle-2, Noida

In the result, the appeal of the assessee is partly allowed

ITA 1682/DEL/2019[2009-10]Status: DisposedITAT Delhi21 Feb 2020AY 2009-10

Bench: Ms. Sushma Chowlaआयकर अपील सं. / Ita No.1682/Del/2019 "नधा"रण वष" / Assessment Year 2009-10

For Appellant: Ms. Ananya Kapoor, AdvocateFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 199(1)Section 205Section 249(1)(a)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “एसएमसी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI सु"ी सुषमा चावला, उपा"य" BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT आयकर अपील सं. / ITA No.1682/Del/2019 "नधा"रण वष" / Assessment Year 2009-10 Mrinal Roy, C/o Ananya Kapoor, Advocate 12-Central Lane, Ground Floor Bengali Market-New Delhi ..........अपीलाथ"/Appellant PAN-ABPPR0608F vs DCIT, Circle-2, ………….""यथ"/ Respondent Noida अपीलाथ" क" ओर से / Appellant by : Ms. Ananya Kapoor, Advocate ""यथ" क" ओर से / Respondent by : Sh. Pradeep Singh Gautam, Sr. DR सुनवाई क" तार"ख / घोषणा क" तार"ख / Da…

Aricent Technologies (Holdings) Ltd., New Delhi vs. Addl. CIT, Special Range- 1, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5708/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Dec 2019AY 2015-16

Bench: Ms. Sushma Chowla, Jm & Dr.B.R.R.Kumar, Am

For Appellant: Sh. Ajay Vohra, Sr.AdvFor Respondent: Sh. Sanjay I.Bara, CIT DR
Section 144Section 153Section 32Section 37Section 40

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “आई-1”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI सु"ी सुषमा चावला, "या"यक सद"य एवं डॉ. बी. आर. आर. कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, JM & DR.B.R.R.KUMAR, AM आयकर अपील सं./ITA No.5708/Del/2019 "नधा"रण वष" / Assessment Year: 2015-16 Aricent Technologies Holdings Ltd., 5, Jain Mandir Marg (Annex), Connaught Place, New Delhi-110001. ...........अपीलाथ"/Appellant PAN-AACCK8280B vs The Addl. CIT, …………. ""यथ" / Respondent Special Range-1, New Delhi. अपीलाथ" क" ओर से / Appellant by : Sh. Ajay Vohra, Sr.Adv., Sh. Neeraj Jain, Adv…

Pushkar Prabhat Chandra Jain v. UOI (103 Taxmann.com 106) — Cited in 5 Judgments | BharatTax