RELIANCE PETROPRODUCTS (P) LTD. (2010) 322 ITR 0158, 3) PCIT (CENTRAL) v. SHREE SAI DEVELOPERS

424 ITR 369High Court2020#20840 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 115BBE Section 133A Section 133A of the Income Tax Act 1961 Section 143(3)Section 143(3) of the Income Tax Act 1961 Section 154 Section 250 of the Income Tax Act 1961 Section 263

Issues it is cited on

section 69d revision u/s 263 section 271aab survey under section 133a section 69b section 271aa section 271a section 274 chief commissioner erroneous and prejudicial section 133 section 133a

Judgments citing RELIANCE PETROPRODUCTS (P) LTD. (2010) 322 ITR 0158, 3) PCIT (CENTRAL) v. SHREE SAI DEVELOPERS

Shri Yash Paul Malhotra, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result the appeal of the assessee is allowed

ITA 379/ASR/2024[2016-17]Status: DisposedITAT Amritsar13 Aug 2025AY 2016-17

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 133ASection 143(3)Section 250Section 271Section 271(1)Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 379/Asr/2024 Assessment Year: 2016-17 Sh. Yash Paul Malhotra, Near Vs. DCIT, Circle-1, Kali Mata Mandir, Industrial Jalandhar. Area, Jalandhar. [PAN:-AARPM2969D] (Appellant) (Respondent) Appellant by Sh. Surinder Mahajan, CA Respondent by Sh. Charan Dass, Sr. DR Date of Hearing 27.05.025 Date of Pronouncement 13.08.2025 ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by assessee against order of Ld. CIT (A), NFAC, Delhi, passed u/s 250…

Prakash Chand Saini, Sikandra vs. PCIT(Central)Jaipur, Jaipur

ITA 479/JPR/2024[2019-20]Status: DisposedITAT Jaipur01 Aug 2024AY 2019-20

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Shailendra Sharma, CIT-DR

Section 133ASection 139Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं./ITA No. 477/JP/2024 निर्धारण वर्ष / Assessment Years : 2019-20 Mukesh Kumar Saini Prop. Nirankar Motors Agra Road, Tehsil- Sikrai Sikandara, Dausa बनाम Vs. स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: BUAPS 7842 H अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 478/JP/2024 निर्धारण वर्ष / Assessment Years : 2019-20 Laxmi Nar…

Laxmi Narayan Saini, Sikandra vs. PCIT(Central), Jaipur

ITA 478/JPR/2024[2019-20]Status: DisposedITAT Jaipur01 Aug 2024AY 2019-20

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Shailendra Sharma, CIT-DR

Section 133ASection 139Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं./ITA No. 477/JP/2024 निर्धारण वर्ष / Assessment Years : 2019-20 Mukesh Kumar Saini Prop. Nirankar Motors Agra Vs. Road, Tehsil- Sikrai Sikandara, Dausa बनाम The Pr. Commissioner of Income Tax- (Central), Jaipur-05 स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: BUAPS 7842 Η अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 478/JP/…

Mukesh Kumar Saini, Sikandara vs. PCIT(Central), Jaipur

In the result, the appeal of the assessee is in ITA no

ITA 477/JPR/2024[2019-20]Status: DisposedITAT Jaipur01 Aug 2024AY 2019-20

Bench: or at the time of hearing.” 5. It is seen that the only grievance raised by the assessee is that PCIT erred in holding the order of the assessment as erroneous in so far as prejudicial to the interest of the revenue. Brief facts related to the issue are culled out are that in this case a Survey action u/s 133A of the Act was carried out on 26.02.2019 at the business premises of the assessee firm M/s Nirankar Tiles and Sanitory 4

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Shailendra Sharma, CIT-DR

Section 133ASection 139Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 477/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Mukesh Kumar Saini The Pr. Commissioner of Vs. Prop. Nirankar Motors Agra Income Tax- (Central), Road, Tehsil- Sikrai Sikandara, Jaipur-05 Dausa LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BUAPS 7842 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 478/JP/2024 fu/k…