Ram Kishan Verma v. Additional Commissioner of Income-tax

157 Taxmann.com 7Reported decision2023#13503 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 271DSection 269TSection 271ESection 275Section 269SSSection 153ASection 143Section 275(1)(c)

Issues it is cited on

section 275(1)(a)section 245hsection 275(1)section 275(1)(c)penalty under section 271epenalty under section 271dsection 275cancellation of registrationsection 269tsection 271erevision under section 263section 273

Judgments citing Ram Kishan Verma v. Additional Commissioner of Income-tax

Vimal Todi, Indore vs. Additional Commissioner of Income Tax, Indore

Appeal is allowed

ITA 188/IND/2024[2012-13]Status: DisposedITAT Indore06 Mar 2026AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

Section 132Section 254(2)Section 271DSection 275Section 275(1)(c)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER Shri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, of Income-tax, Vs. 104-105, Anand Bazar, Indore Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AFYPT0164P Assessee by Shri Venus Rawka, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 09.02.2026 Date of Pronouncement 06.03.2026 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first-appeal dated 29.12.2023 passed by learned Co…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

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

ITA 274/JPR/2025[2017-18]Status: DisposedITAT Jaipur26 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.268, 270, 271 & 274/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15 & 2017-18 Dy. Commissioner of Income बनाम Tax, Central Circle-02, Jaipur Vs. Kiran Fine Jewellers Private Limited F-19, Gautam Marg, Vaishali Nagar, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AADCK7512P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri R. K. Bhatra, CA राजस्व

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 271DSection 271E

…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. 268, 270, 271 & 274/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14, 2014-15 & 2017-18 cuke Dy. Commissioner of Income Kiran Fine Jewellers Private Vs. Tax, Limited Central Circle-02, Jaipur F-19, Gautam Marg, Vaishali Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh…

Deputy Commissioner of Income Tax, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

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

ITA 271/JPR/2025[2017-18]Status: DisposedITAT Jaipur26 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.268, 270, 271 & 274/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15 & 2017-18 Dy. Commissioner of Income बनाम Tax, Central Circle-02, Jaipur Vs. Kiran Fine Jewellers Private Limited F-19, Gautam Marg, Vaishali Nagar, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AADCK7512P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri R. K. Bhatra, CA राजस्व

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 271DSection 271E

…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. 268, 270, 271 & 274/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14, 2014-15 & 2017-18 cuke Dy. Commissioner of Income Kiran Fine Jewellers Private Vs. Tax, Limited Central Circle-02, Jaipur F-19, Gautam Marg, Vaishali Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh…

Deputy Commissioner of Income Tax, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

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

ITA 270/JPR/2025[2014-15]Status: DisposedITAT Jaipur26 Jun 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 271DSection 271E

…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. 268, 270, 271 & 274/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14, 2014-15 & 2017-18 cuke Dy. Commissioner of Income Kiran Fine Jewellers Private Vs. Tax, Limited Central Circle-02, Jaipur F-19, Gautam Marg, Vaishali Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Kiran Fine Jewellers Pvt Ltd., Jaipur

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

ITA 268/JPR/2025[2013-14]Status: DisposedITAT Jaipur26 Jun 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.268, 270, 271 & 274/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15 & 2017-18 Dy. Commissioner of Income बनाम Kiran Fine Jewellers Private Tax, Vs. Limited Central Circle-02, Jaipur F-19, Gautam Marg, Vaishali Nagar, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AADCK7512P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri R. K. Bhatra, CA राजस्व की

For Appellant: Shri R. K. Bhatra, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 271DSection 271E

…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. 268, 270, 271 & 274/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14, 2014-15 & 2017-18 cuke Dy. Commissioner of Income Kiran Fine Jewellers Private Vs. Tax, Limited Central Circle-02, Jaipur F-19, Gautam Marg, Vaishali Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh…

Vimal Todi, Indore vs. Additional Commissioner of Income Tax, Indore

Appeals are allowed

ITA 190/IND/2024[2014-15]Status: DisposedITAT Indore25 Oct 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 253(5)Section 269SSection 271D

…आयकर अपीलीय िअधकरण, इंदौर 0◌ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 188 to 190/Ind/2024 (AYs: 2012-13 to 2014-15) Shri Vimal Todi, Additional Commissioner of बनाम/ 501, Darshan Residency, Income-tax, Vs. 104-105, Anand Bazar, Indore Indore (PAN: AFYPT0164P) (Assessee/Appellant) (Revenue/Respondent) Assessee by Shri Venus Rawka, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 10.10.2024 Date of Pronouncement 25.10.2024 आदेश/ O R D E R Per Bench: The captioned three appeals a…

Vimal Todi, Indore vs. Additional Commissioner of Income Tax, Indore

Appeals are allowed

ITA 189/IND/2024[2013-14]Status: DisposedITAT Indore25 Oct 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 253(5)Section 269SSection 271D

…आयकर अपीलीय िअधकरण, इंदौर 0◌ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 188 to 190/Ind/2024 (AYs: 2012-13 to 2014-15) Shri Vimal Todi, Additional Commissioner of बनाम/ 501, Darshan Residency, Income-tax, Vs. 104-105, Anand Bazar, Indore Indore (PAN: AFYPT0164P) (Assessee/Appellant) (Revenue/Respondent) Assessee by Shri Venus Rawka, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 10.10.2024 Date of Pronouncement 25.10.2024 आदेश/ O R D E R Per Bench: The captioned three appeals a…

Ram Kishan Verma v. Additional Commissioner of Income-tax (157 Taxmann.com 7) — Cited in 7 Judgments | BharatTax