Recently in CIT Chennai v. Aji S Kumar

93 Taxmann.com 294Supreme Court of India2018#2296 most cited

What is Recently in CIT Chennai v. Aji S Kumar authority for?

Adverse material found during search and seizure proceedings at the premises of a connected person can be utilized for making block assessments in respect of an assessee.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also referred to as

CIT vs Ajit Kumar · 93 taxmann.com 294 · SC · section 158BB · block assessment · connected person · search and seizure · adverse material · survey

Sections most often in play

Section 143(3)Section 153CSection 132Section 153ASection 158BBSection 132(1)Section 132(4)Section 133A

Issues it is cited on

section 69dsection 153(a)(1)section 158bbsection 158bdabatement of assessmentsection 158basection 113bogus share capitalset off of lossessection 153(a)section 158section 69b

Judgments citing Recently in CIT Chennai v. Aji S Kumar

BIJENDER SINGH LOHIA,NEW DELHI vs. JCIT (OSD), CENTRAL CIRCLE-26, NEW DELHI

The appeals are allowed

ITA 1529/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Apr 2024AY 2016-17

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

For Appellant: Shri Gaurav Jain, Advocate &For Respondent: Ms Sunita Verma, CIT, DR
Section 132Section 132(1)Section 143(1)Section 143(2)Section 153ASection 153DSection 2(24)(iv)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1528 & 1529/Del/2022 Assessment Years: 2015-16 & 2016-17 Bijender Singh Lohia, Vs JCIT (OSD), Plot No.10, 3rd Floor, LSC, Central Circle-26, B-1, Vasant Kunj, New Delhi. New Delhi. PAN: AAVPL6626N (Applicant) (Respondent) Assessee by : Shri Gaurav Jain, Advocate & Ms Shweta Bansal, CA Revenue by : Ms Sunita Verma, CIT, DR Date of Hearing : 04.03.2024 Date of Pronouncement : 16.04.2024 ORDER PER ANUBHAV SHARMA, JM: These appeals are preferred by the as…

BIJENDER SINGH LOHIA,NEW DELHI vs. JCIT (OSD), CENTRAL CIRCLE-26, NEW DELHI

The appeals are allowed

ITA 1528/DEL/2022[2015-16]Status: DisposedITAT Delhi16 Apr 2024AY 2015-16

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

For Appellant: Shri Gaurav Jain, Advocate &For Respondent: Ms Sunita Verma, CIT, DR
Section 132Section 132(1)Section 143(1)Section 143(2)Section 153ASection 153DSection 2(24)(iv)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1528 & 1529/Del/2022 Assessment Years: 2015-16 & 2016-17 Bijender Singh Lohia, Vs JCIT (OSD), Plot No.10, 3rd Floor, LSC, Central Circle-26, B-1, Vasant Kunj, New Delhi. New Delhi. PAN: AAVPL6626N (Applicant) (Respondent) Assessee by : Shri Gaurav Jain, Advocate & Ms Shweta Bansal, CA Revenue by : Ms Sunita Verma, CIT, DR Date of Hearing : 04.03.2024 Date of Pronouncement : 16.04.2024 ORDER PER ANUBHAV SHARMA, JM: These appeals are preferred by the as…

DINESH SHAH (HUF),MUMBAI vs. DCIT CENTRAL CIRCLE -3(4), MUMBAI

In the result, all four appeals of the assessee are allowed

ITA 1150/MUM/2020[2010-11]Status: DisposedITAT Mumbai13 Mar 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dinesh Shah (Huf), Dy. Cit, Central Circle-3(4), Flat No. 434, Shabri Shikhar, Mumbai. Vs. R.C. Marg, Chembur (W), Mumbai-400071. Pan No. Aadhs 0544 N Appellant Respondent Assessee By : Mr. Rasesh Shah : Ms. Sanyogita Nagpal, Cit-Dr Revenue By Date Of Hearing : 15/02/2024 Date Of Pronouncement : 13/03/2024 Order

For Appellant: Mr. Rasesh Shah
Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dinesh Shah (HUF), Dy. CIT, Central Circle-3(4), Flat No. 434, Shabri Shikhar, Mumbai. Vs. R.C. Marg, Chembur (W), Mumbai-400071. PAN No. AADHS 0544 N Appellant Respondent Assessee by : Mr. Rasesh Shah : Ms. Sanyogita Nagpal, CIT-DR Revenue by Date of Hearing : 15/02/2024 Date of pronouncement : 13/03/2024 ORDER PER OM PRAKASH KANT, AM These appeals by…

DINESH SHAH (HUF) ,MUMBAI vs. DCIT CENTRAL CIR-3(4) , MUMBAI

In the result, all four appeals of the assessee are allowed

ITA 1149/MUM/2020[2011-12]Status: DisposedITAT Mumbai13 Mar 2024AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dinesh Shah (Huf), Dy. Cit, Central Circle-3(4), Flat No. 434, Shabri Shikhar, Mumbai. Vs. R.C. Marg, Chembur (W), Mumbai-400071. Pan No. Aadhs 0544 N Appellant Respondent Assessee By : Mr. Rasesh Shah : Ms. Sanyogita Nagpal, Cit-Dr Revenue By Date Of Hearing : 15/02/2024 Date Of Pronouncement : 13/03/2024 Order

For Appellant: Mr. Rasesh Shah
Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dinesh Shah (HUF), Dy. CIT, Central Circle-3(4), Flat No. 434, Shabri Shikhar, Mumbai. Vs. R.C. Marg, Chembur (W), Mumbai-400071. PAN No. AADHS 0544 N Appellant Respondent Assessee by : Mr. Rasesh Shah : Ms. Sanyogita Nagpal, CIT-DR Revenue by Date of Hearing : 15/02/2024 Date of pronouncement : 13/03/2024 ORDER PER OM PRAKASH KANT, AM These appeals by…

DINESH SHAH (HUF),MUMBAI vs. DCIT CENTRAL CIR -3(4), MUMBAI

In the result, all four appeals of the assessee are allowed

ITA 1148/MUM/2020[2012-13]Status: DisposedITAT Mumbai13 Mar 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dinesh Shah (Huf), Dy. Cit, Central Circle-3(4), Flat No. 434, Shabri Shikhar, Mumbai. Vs. R.C. Marg, Chembur (W), Mumbai-400071. Pan No. Aadhs 0544 N Appellant Respondent Assessee By : Mr. Rasesh Shah : Ms. Sanyogita Nagpal, Cit-Dr Revenue By Date Of Hearing : 15/02/2024 Date Of Pronouncement : 13/03/2024 Order

For Appellant: Mr. Rasesh Shah
Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dinesh Shah (HUF), Dy. CIT, Central Circle-3(4), Flat No. 434, Shabri Shikhar, Mumbai. Vs. R.C. Marg, Chembur (W), Mumbai-400071. PAN No. AADHS 0544 N Appellant Respondent Assessee by : Mr. Rasesh Shah : Ms. Sanyogita Nagpal, CIT-DR Revenue by Date of Hearing : 15/02/2024 Date of pronouncement : 13/03/2024 ORDER PER OM PRAKASH KANT, AM These appeals by…

DINESH SHAH (HUF),MUMBAI vs. DCIT CENTRAL CIR, MUMBAI

In the result, all four appeals of the assessee are allowed

ITA 1147/MUM/2020[2013-14]Status: DisposedITAT Mumbai13 Mar 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dinesh Shah (Huf), Dy. Cit, Central Circle-3(4), Flat No. 434, Shabri Shikhar, Mumbai. Vs. R.C. Marg, Chembur (W), Mumbai-400071. Pan No. Aadhs 0544 N Appellant Respondent Assessee By : Mr. Rasesh Shah : Ms. Sanyogita Nagpal, Cit-Dr Revenue By Date Of Hearing : 15/02/2024 Date Of Pronouncement : 13/03/2024 Order

For Appellant: Mr. Rasesh Shah
Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dinesh Shah (HUF), Dy. CIT, Central Circle-3(4), Flat No. 434, Shabri Shikhar, Mumbai. Vs. R.C. Marg, Chembur (W), Mumbai-400071. PAN No. AADHS 0544 N Appellant Respondent Assessee by : Mr. Rasesh Shah : Ms. Sanyogita Nagpal, CIT-DR Revenue by Date of Hearing : 15/02/2024 Date of pronouncement : 13/03/2024 ORDER PER OM PRAKASH KANT, AM These appeals by…

DY CIT CC 6(4) , MUMBAI vs. ARSHIYA LTD., MUMBAI

In the result, both the appeals filed by the Revenue are dismissed and appeal of the assessee is allowed

ITA 901/MUM/2020[2012-13]Status: DisposedITAT Mumbai31 Aug 2023AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 132(1)Section 133ASection 143(2)Section 143(3)Section 14ASection 153ASection 36(1)(iii)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 7899/Mum/2019 (A.Y. 2012-13) Vs. DCIT, CC-6(4) M/s. Arshiya Limited 302, Level-3, Ceejay Room No. 1925 House, F-Block 19th Floor Shiv Sagar Estate Air India Building Dr. Annie Besant Worli Nariman Point Mumbai-400 018. Mumbai-400 021. (Appellant) (Respondent) I.T.A. No. 899/Mum/2020 (A.Y. 2010-11) I.T.A. No. 901/Mum/2020 (A.Y. 2012-13) Vs. M/s. Arshiya Limited DCIT, CC-6(4) Room No. 1925 302, Level-3, Ceejay 19th Floor House, F-Block Air India Building Shiv Sagar Estate Nariman…

DY CIT CC 6(4), MUMBAI vs. ARSHIYA LTD., MUMBAI

In the result, both the appeals filed by the Revenue are dismissed and appeal of the assessee is allowed

ITA 899/MUM/2020[2010-11]Status: DisposedITAT Mumbai31 Aug 2023AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 132(1)Section 133ASection 143(2)Section 143(3)Section 14ASection 153ASection 36(1)(iii)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 7899/Mum/2019 (A.Y. 2012-13) Vs. DCIT, CC-6(4) M/s. Arshiya Limited 302, Level-3, Ceejay Room No. 1925 House, F-Block 19th Floor Shiv Sagar Estate Air India Building Dr. Annie Besant Worli Nariman Point Mumbai-400 018. Mumbai-400 021. (Appellant) (Respondent) I.T.A. No. 899/Mum/2020 (A.Y. 2010-11) I.T.A. No. 901/Mum/2020 (A.Y. 2012-13) Vs. M/s. Arshiya Limited DCIT, CC-6(4) Room No. 1925 302, Level-3, Ceejay 19th Floor House, F-Block Air India Building Shiv Sagar Estate Nariman…

M/S ARSHIYA LTD.,MUMBAI vs. DCIT CC 6 (4), MUMBAI

In the result, both the appeals filed by the Revenue are dismissed and appeal of the assessee is allowed

ITA 7899/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Aug 2023AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 132(1)Section 133ASection 143(2)Section 143(3)Section 14ASection 153ASection 36(1)(iii)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 7899/Mum/2019 (A.Y. 2012-13) Vs. DCIT, CC-6(4) M/s. Arshiya Limited 302, Level-3, Ceejay Room No. 1925 House, F-Block 19th Floor Shiv Sagar Estate Air India Building Dr. Annie Besant Worli Nariman Point Mumbai-400 018. Mumbai-400 021. (Appellant) (Respondent) I.T.A. No. 899/Mum/2020 (A.Y. 2010-11) I.T.A. No. 901/Mum/2020 (A.Y. 2012-13) Vs. M/s. Arshiya Limited DCIT, CC-6(4) Room No. 1925 302, Level-3, Ceejay 19th Floor House, F-Block Air India Building Shiv Sagar Estate Nariman…

DCIT, CC-2, JAIPUR vs. SHRI JITENDRA KUMAR AGARWAL, JAIPUR

In the result, based on the discussion so recorded here in above both

ITA 180/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

DCIT, CC-2, JAIPUR vs. SHRI JITENDRA KUMAR AGARWAL, JAIPUR

In the result, based on the discussion so recorded here in above both

ITA 179/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

DCIT, CC-2, JAIPUR vs. SHRI JITENDRA KUMAR AGARWAL, JAIPUR

In the result, based on the discussion so recorded here in above both

ITA 178/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

ITA 173/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 171 to 173/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2013-14 cuke The Dy. Commissioner of Income- M/s Royal Jewellers, Vs. tax, 1756, Telipara, Chaura Central Circle-02, Jaipur Rasta, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

ITA 172/JPR/2020[2012-13]Status: DisposedITAT Jaipur07 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 171 to 173/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2013-14 cuke The Dy. Commissioner of Income- M/s Royal Jewellers, Vs. tax, 1756, Telipara, Chaura Central Circle-02, Jaipur Rasta, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

ITA 171/JPR/2020[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 171 to 173/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2013-14 cuke The Dy. Commissioner of Income- M/s Royal Jewellers, Vs. tax, 1756, Telipara, Chaura Central Circle-02, Jaipur Rasta, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

SHRI JITENDRA KUMAR AGARWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, based on the discussion so recorded here in above both

ITA 111/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

SHRI JITENDRA KUMAR AGARWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, based on the discussion so recorded here in above both

ITA 110/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

SHRI JITENDRA KUMAR AGARWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, based on the discussion so recorded here in above both

ITA 109/JPR/2020[2014-15]Status: DisposedITAT Jaipur07 Jun 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

SHRI JITENDRA KUMAR AGARWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, based on the discussion so recorded here in above both

ITA 108/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

SHRI JITENDRA KUMAR AGARWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, based on the discussion so recorded here in above both

ITA 107/JPR/2020[2012-13]Status: DisposedITAT Jaipur07 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

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