Rajesh Jain v. ITO

162 Taxmann 212Reported decision2007#11164 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 1961Section 142(1)Section 142(1) of the Income Tax ActSection 143(2)Section 143(2) of the Income Tax ActSection 194CSection 194JSection 250

Issues it is cited on

limited scrutinycomplete scrutinyscrutiny assessmentsection 263section 142section 143(2)section 68section 142(1)section 143section 250prescribedsection 14

Judgments citing Rajesh Jain v. ITO

Suchita Bhatia, Jaipur vs. DCIT Cir-6, Jaipur

In the result, this appeal of the assessee is allowed

ITA 902/JPR/2024[2016-17]Status: DisposedITAT Jaipur17 Mar 2025AY 2016-17

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

For Appellant: Shri Vivek Bhargav, C.AFor Respondent: Shri. Anup Singh, Addl.CIT a
Section 143(2)Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh 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. 902/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2016-17 Suchita Bhatia cuke The DCIT, 147, Vivek Vihar, Jagatpura, Vs. Circle-6, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGIPB3068M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Vivek Bhargav, C.A. jktLo dh vksj ls@Revenue by : Shri. An…

Kalpana Mishra, Bhubaneswar vs. ITO, Ward 5(4), Bhubaneswar

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

ITA 491/CTK/2024[2016-17]Status: DisposedITAT Cuttack28 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.491/Ctk/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2016-2017) वष" Kalpana Mishra, Vs Ito Ward-5(4), Bhubaneswar Plot No.B-87/A, Chandaka Industrial Estate, Patia, Bhubaneswar-751024 Pan No. :Alfpm 2864 E (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri B.R.Pattnaik, Ca राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.C.Mohanty, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 28/01/2025 घोषणा क" तारीख/Date Of Pronouncement : 28/01/2025 आदेश आदेश / O R D E R आदेश आदेश Per Bench : This Is An Appeal Filed By The Assessee Against The Order Dated 07.03.2024, Passed By The Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2023- 24/1062168195(1) For The Assessment Year 2016-2017, On The Following Grounds :- 1. Hon'Ble Cit(Appeals), Nfac Has Erred In Law & On Facts In Confirming The Action Of The Learned Ao Even Though The Learned Ao Has Exceeded His Jurisdiction In A Limited Scrutiny Case Selected Under Cass Only To Examine Whether The Investment & Income Relating To Securities Transactions Are Duly Disclosed Or Not & Added A Sum Of Rs.44,00,000.00 U/S 68 Of The Income Tax Act, 1961, Without Obtaining Prior Administrative Approval Of The Concerned Pr. Cit/Cit As Prescribed In Circular F. No. 225/402/2018/Ita.Ii, Dated 28- 11-2018 & Instruction No.5/2016 [F.No.225/269/2015-

Section 68

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA No.491/CTK/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2016-2017) वष" Kalpana Mishra, Vs ITO Ward-5(4), Bhubaneswar Plot No.B-87/A, Chandaka Industrial Estate, Patia, Bhubaneswar-751024 PAN No. :ALFPM 2864 E (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िन…

Shri Maganbhai Bachubhai Rupapara, Shapar (Veraval), Rajkot vs. The ITO, Ward-1(1)(1), Rajkot

In the result, the appeal of the assessee is allowed

ITA 67/RJT/2021[2017-18]Status: DisposedITAT Rajkot22 Mar 2023AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Rashmin Vekariya, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.67/Rjt/2021 (Assessment Year: 2017-18) Maganbhai Bachubhai Rupapara Vs. ITO Plot No. 173, Survey No. 127, Ward-1(1)(1), SIDC Road, Nr. Akshar Cement, Rajkot Nr. Shantidham, Veraval (Shapar), Rajkot-360024 [PAN No.AIQPR2360A] (Appellant) .. (Respondent) Appellant by : Shri Rashmin Vekariya, A.R. Respondent by: Shri B. D. Gupta, Sr. DR Date of Hearing 21.03.2023 22.03.2023 Date of Pronouncement O R D E R PER SIDDHARTHA…

Shri Dipten Ahindra Bhowmick, Gandhidham-Kutch vs. The ITO, Ward-1, Gandhidham-Kutch

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

ITA 134/RJT/2022[2016-17]Status: DisposedITAT Rajkot04 Jan 2023AY 2016-17

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

For Appellant: Shri Gaurang Khakhar, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 10Section 143(3)Section 154Section 250Section 264Section 264(1)Section 40A(3)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 134/Rjt/2022 "नधा"रणवष"/Asstt. Year:2016-17 Dipten Ahindra Bhowmick Vs. ITO Plot No-298, 2nd Floor, Ward-1, Neelam Complex, Gandhidham Office No. 14, Ward-12/B, Gandhidham-370201 PAN: ACUPB1435C (Applicant) (Respondent) Assessee by : Shri Gaurang Khakhar, A.R. Revenue by : Shri Shramdeep Sinha, CIT DR सुनवाईक"तार"ख/Date of Hearing : 24/11/2022 घोषणाक"तार"ख/Date of Pronouncement: 04/01/2023 आदेश/O R D E R…

Rajnikanth S Bhalavat, Ahmedabad vs. ACIT, Circle-5(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 495/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad23 Dec 2022AY 2015-16

Bench: Final Appeal.”

For Appellant: Shri M.S. Chhajed, A.RFor Respondent: Shri Rajdeep Singh, Sr. D.R
Section 143(2)Section 143(3)Section 14ASection 37Section 40ASection 40A(2)(b)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Rajnikanth S. Bhalavat, ACIT, GF-45 Pratibha Complex- Circle-5(1), 1, Opp. Ghandhigram Vs Ahmedabad Railway Station, (Respondent) Ellisbridge, Ahmedabad PAN: AAWPB4027G (Appellant) Assessee by: Shri M.S. Chhajed, A.R. Revenue by: Shri Rajdeep Singh, Sr. D.R. Date of hearing : 21-12-2022 Date of pronouncement : 23-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order…

Amit Seth, New Delhi vs. ITO Ward-61(1), New Delhi

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

ITA 3293/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Jul 2022AY 2014-15

Bench: Shri Kul Bharat[Assessment Year : 2014-15] Amit Seth, Vs Ito, C-1/16, Daryaganj, Ward-61(1), New Delhi-110002. New Delhi. Pan-Aaxps1385F Appellant Respondent Appellant By Shri R.M.Mehta, Adv Respondent By Shri Om Prakash, Sr.Dr Date Of Hearing 26.05.2022 Date Of Pronouncement 26.07.2022

Section 143(3)Section 2Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2014-15] Amit Seth, vs ITO, C-1/16, Daryaganj, Ward-61(1), New Delhi-110002. New Delhi. PAN-AAXPS1385F APPELLANT RESPONDENT Appellant by Shri R.M.Mehta, Adv Respondent by Shri Om Prakash, Sr.DR Date of Hearing 26.05.2022 Date of Pronouncement 26.07.2022 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2014-15 is directed against the order of Ld. CIT(A)-20, New Delhi dated 18.02.2019. 2. The assessee has raised following grounds of appeal:- 1. “That the…

Kintukumar Ambalal Patel, Mehsana vs. DCIT, Mehsana Circle, Mehsana

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

ITA 348/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad31 May 2022AY 2015-16

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

Section 143(2)Section 28Section 54Section 54F

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 348/Ahd/2019 (िनधा"रण वष" / Assessment Years : 2015-16) Kintukumar Ambalal Patel, बनाम/ Dy. Commissioner of 5-A, Alka Society,Dairy Income Tax Vs. Road, Mehsana Circle, Mehsana Mehsana. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABHPP6660P (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by Shri Anil Kshatriya, A.R. : ""यथ" क" ओर से / Shri V.K. Singhl, Sr.D.R. Respondent by…

Shri Chaitanya Bansibhai. Nagori, Ahmedabad vs. The Pr. CIT-4, Ahmedabad

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

ITA 377/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad23 May 2022AY 2015-16

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri P. B. Parmar, AdvocateFor Respondent: 05/05/2022
Section 143(3)Section 194Section 194ISection 263Section 56(2)(vii)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. No. 377/Ahd/2020 ("नधा"रण वष" / Assessment Year : 2015-16) Chaitanya Bansibhai Principal Commissioner बनाम/ Nagori of Income Tax-4 Vs. Dr. Chaitnya B. Nagori’s ‘C’ Wing/Room No.311, 3rd Floor, Pratyakshkar Institute for infertility & IVF, 4th Floor, Vivan Bhavan, Opp.: Square, Jodhpur Char Polytechnic, Ambawadi, Rasta, Satellite, Ahmedabad - 380015 Ahmedabad-380051 "थायी लेखा सं./जीआइआर सं./PAN/GIR…

Dharmin N Thakkar, Ahmedabad vs. The ITO, Ward-4(2)(1), Ahmedabad

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

ITA 1378/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.1378/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-16 Dharmin N. Thakkar, I.T.O., 203, 2Nd Floor, Vs. Ward-4(2)(1), Blossom Luxuria, Ahmedabad. Nr. Shukan Mall Cross Road, Science City Road, Ahmedabad.

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri V.K. Singh, Sr.D.R
Section 143(2)Section 143(3)Section 234ASection 271(1)(c)Section 44ASection 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No.1378/AHD/2019 िनधा"रण वष"/Asstt. Year: 2015-16 Dharmin N. Thakkar, I.T.O., 203, 2nd Floor, Vs. Ward-4(2)(1), Blossom Luxuria, Ahmedabad. Nr. Shukan Mall Cross Road, Science City Road, Ahmedabad. PAN: AAJHD4311A (Applicant) (Respondent) Assessee by : Shri Parimalsinh B. Parmar, A.R Revenue by : Shri V.K. Singh, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 11/04…

Rajesh Jain v. ITO (162 Taxmann 212) — Cited in 9 Judgments | BharatTax