Rakesh Kumar Jha v. ITO

150 Taxmann.com 298Reported decision2023#12226 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 10(26)Section 271BSection 44AASection 44ABSection 69A

Issues it is cited on

failure to get accounts auditedsection 271bsection 271asection 44absection 44section 271section 27prescribedcompanynfactotal incomebusiness

Judgments citing Rakesh Kumar Jha v. ITO

AKHETO YEPTHOMI,DIMAPUR vs. INCOME TAX OFFICER, WARD-1, DIMAPUR, DIMAPUR

In the result, ITA No. 246/GTY/2025 is dismissed

ITA 246/GTY/2025[2021-22]Status: DisposedITAT Guwahati07 Jan 2026AY 2021-22

Bench: Or At The Time Of Hearing Of The Appeal.” 2.1 The Assessee Has Raised The Following Grounds Of Appeal In Ita No. 246/Gty/2025:

For Respondent: Santosh Kumar Karnani, Addl. CIT
Section 10(26)Section 250Section 271BSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 245 & 246/GTY/2025 Assessment Year : 2021-22 Akheto Yepthomi, Vs. Income Tax Officer, House No. 937, Purana Ward 1, Dimpaur, Bazar, Aayakar Bhawan, New Dimapur Sadar, Colony, Dimapur - 797112 Purana Bazar, Dimapur [PAN: AEEPY5735J] - 797116 APPELLANT RESPONDENT Assessee by Shri Anil Agarwal, FCA : Revenue by : Santosh Kumar Karnani, Addl. CIT Date of hearing : 06.01.2026 Date of : Pronouncement 07.01.2026 O R D E R PER LAXMI PRA…

AKHETO YEPTHOMI,DIMAPUR vs. INCOME TAX OFFICER, WARD 1, DIMAPUR, DIMAPUR

In the result, ITA No. 246/GTY/2025 is dismissed

ITA 245/GTY/2025[2021-22]Status: DisposedITAT Guwahati07 Jan 2026AY 2021-22

Bench: Or At The Time Of Hearing Of The Appeal.” 2.1 The Assessee Has Raised The Following Grounds Of Appeal In Ita No. 246/Gty/2025:

For Respondent: Santosh Kumar Karnani, Addl. CIT
Section 10(26)Section 250Section 271BSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 245 & 246/GTY/2025 Assessment Year : 2021-22 Akheto Yepthomi, Vs. Income Tax Officer, House No. 937, Purana Ward 1, Dimpaur, Bazar, Aayakar Bhawan, New Dimapur Sadar, Colony, Dimapur - 797112 Purana Bazar, Dimapur [PAN: AEEPY5735J] - 797116 APPELLANT RESPONDENT Assessee by Shri Anil Agarwal, FCA : Revenue by : Santosh Kumar Karnani, Addl. CIT Date of hearing : 06.01.2026 Date of : Pronouncement 07.01.2026 O R D E R PER LAXMI PRA…

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRLCE-7, JAIPUR

In the result the appeal no

ITA 974/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Oct 2025AY 2017-18
For Appellant: Shri Ashish Sharma, AdvFor Respondent: Shri Gaurav Awasthi, JCIT
Section 139Section 142(1)Section 147Section 148Section 194A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"B\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA Nos.973 to 975/JP/2024\nनिर्धारण वर्ष / Assessment Year : 2017-18\nSincere Architects Engineers\nPrivate Limited,\n42 Lal Singh Judo Colony, Tonk\nRoad, Jaipur\n बनाम\nVs.\nACIT,\nCircle-07,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAGCS6770G\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती…

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRCLE-7, JAIPUR

In the result the appeal no

ITA 973/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Oct 2025AY 2017-18
For Appellant: Shri Ashish Sharma, AdvFor Respondent: Shri Gaurav Awasthi, JCIT
Section 139Section 142(1)Section 147Section 148Section 194A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"B\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं. / ITA Nos.973 to 975/JP/2024\nनिर्धारण वर्ष / Assessment Year : 2017-18\nSincere Architects Engineers\nPrivate Limited,\n42 Lal Singh Judo Colony, Tonk\nRoad, Jaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAGCS6770G\nअपीलार्थी / Appellant\n बनाम\nVs.\nप्रत्यर्थी / Respondent\nACIT,\nCircle-07,\nJaipur\nनिर्धारिती की…

SARASWATI GUPTA,HOWRAH vs. I.T.O., WARD - 47(1), KOLKATA, KOLKATA

In the result, all the appeals of the assessee are dismissed

ITA 89/KOL/2023[2012-2013]Status: DisposedITAT Kolkata04 Aug 2023AY 2012-2013

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos. 86 & 87/Kol/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/Kol/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [Pan: Adapg1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Chirag Desai, Office Staff On Behalf Of Shri Miraj D. Shah,A.R., Appeared On Behalf Of The Assessee Shri Prabhakar Prakash Ranjan, Jcit, Sr. D.R.,Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : June 22, 2023 Date Of Pronouncing The Order : August 04, 2023 O R D E R

Section 143(3)Section 250Section 271ASection 271B

…ITA Nos. 86 & 87/KOL/2023(A.Y. 2011-12) ITA Nos. 88 & 89/KOL/2023(A.Y. 2012-13) Saraswati Gupta IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos. 86 & 87/KOL/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/KOL/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [PAN: ADAPG1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700…

SARASWATI GUPTA,HOWRAH vs. I.T.O., WARD - 47(1), KOLKATA, KOLKATA

In the result, all the appeals of the assessee are dismissed

ITA 88/KOL/2023[2012-2013]Status: DisposedITAT Kolkata04 Aug 2023AY 2012-2013

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos. 86 & 87/Kol/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/Kol/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [Pan: Adapg1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Chirag Desai, Office Staff On Behalf Of Shri Miraj D. Shah,A.R., Appeared On Behalf Of The Assessee Shri Prabhakar Prakash Ranjan, Jcit, Sr. D.R.,Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : June 22, 2023 Date Of Pronouncing The Order : August 04, 2023 O R D E R

Section 143(3)Section 250Section 271ASection 271B

…ITA Nos. 86 & 87/KOL/2023(A.Y. 2011-12) ITA Nos. 88 & 89/KOL/2023(A.Y. 2012-13) Saraswati Gupta IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos. 86 & 87/KOL/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/KOL/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [PAN: ADAPG1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700…

SARASWATI GUPTA,HOWRAH vs. I.T.O., WARD - 47(1), KOLKATA, KOLKATA

In the result, all the appeals of the assessee are dismissed

ITA 87/KOL/2023[2011-2012]Status: DisposedITAT Kolkata04 Aug 2023AY 2011-2012

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos. 86 & 87/Kol/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/Kol/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [Pan: Adapg1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Chirag Desai, Office Staff On Behalf Of Shri Miraj D. Shah,A.R., Appeared On Behalf Of The Assessee Shri Prabhakar Prakash Ranjan, Jcit, Sr. D.R.,Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : June 22, 2023 Date Of Pronouncing The Order : August 04, 2023 O R D E R

Section 143(3)Section 250Section 271ASection 271B

…ITA Nos. 86 & 87/KOL/2023(A.Y. 2011-12) ITA Nos. 88 & 89/KOL/2023(A.Y. 2012-13) Saraswati Gupta IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos. 86 & 87/KOL/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/KOL/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [PAN: ADAPG1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700…

SARASWATI GUPTA,HOWRAH vs. I.T.O., WARD - 47(1), KOLKATA, KOLKATA

In the result, all the appeals of the assessee are dismissed

ITA 86/KOL/2023[2011-2012]Status: DisposedITAT Kolkata04 Aug 2023AY 2011-2012

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos. 86 & 87/Kol/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/Kol/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [Pan: Adapg1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Chirag Desai, Office Staff On Behalf Of Shri Miraj D. Shah,A.R., Appeared On Behalf Of The Assessee Shri Prabhakar Prakash Ranjan, Jcit, Sr. D.R.,Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : June 22, 2023 Date Of Pronouncing The Order : August 04, 2023 O R D E R

Section 143(3)Section 250Section 271ASection 271B

…ITA Nos. 86 & 87/KOL/2023(A.Y. 2011-12) ITA Nos. 88 & 89/KOL/2023(A.Y. 2012-13) Saraswati Gupta IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos. 86 & 87/KOL/2023 Assessment Year: 2011-2012 & I.T.A. Nos. 88 & 89/KOL/2023 Assessment Year: 2012-2013 Saraswati Gupta,..................................Appellant Radha Kunj, 4D, 181, Dharamtalla Road, Salkia, Howrah-711106 [PAN: ADAPG1993M] -Vs.- Income Tax Officer,...............................Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700…

Rakesh Kumar Jha v. ITO (150 Taxmann.com 298) — Cited in 8 Judgments | BharatTax