Roshanlal Sanchiti v. CCIT

292 Taxmann 549Supreme Court of India2023#10473 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 115BBE Section 132(4)Section 133A Section 142(1)Section 68 Section 69A Section 69B

Issues it is cited on

voluntary admission section 158b(b)section 158bb(1)joint development agreement section 158bb jda section 31 statement under section 132(4)preponderance of probability section 153c(1)section 69b block period

Judgments citing Roshanlal Sanchiti v. CCIT

Ajay Bakliwal, Kota vs. ACIT, Central Cirle, Kota

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

ITA 1277/JPR/2024[2015-16]Status: DisposedITAT Jaipur11 Apr 2025AY 2015-16

For Appellant: Shri Rajendra SisodiaFor Respondent: Shri Rajesh Ojha, CIT-DR

Section 132Section 132(1)Section 132(4)Section 139Section 143(3)Section 153ASection 250

…![](_page_0_Picture_0.jpeg) # vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"A" JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, > vk;dj vihy l a-@ITA Nos. 1276 & 1277/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2015-16 | Ajay Bakliwal | cuke | ACIT, | | | |------------------------------------------------------------|------|-----------------------|--|--| | C 6 Vallabh Bari, Vallabh…

Ajay Bakliwal, Kota vs. ACIT, Central Circle, Kota

ITA 1276/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Apr 2025AY 2014-15

For Appellant: Shri Rajendra SisodiaFor Respondent: Shri Rajesh Ojha, CIT-DR

Section 132Section 132(1)Section 132(4)Section 139Section 143(3)Section 153ASection 250

…vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy l a-@ITA Nos.1276 & 1277/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2015-16 Ajay Bakliwal Vs. ACIT, C 6 Vallabh Bari, Vallabh Bari, Kota cuke Central Circle, Kota LFkk;h y s[kk la-@thvkb Zvkj la-@PAN/GIR No.: ABZPB 7775 P vihykFkhZ@Appellant i zR;Fkh Z@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajendra Sisodia jktLo dh…

Deputy Commissioner of Income Tax, Central Circle-1, Mangalore vs. Raj Diamonds, Mumbai

The appeal of the revenue is dismissed as indicated above

ITA 1541/BANG/2024[2020-21]Status: DisposedITAT Bangalore16 Dec 2024AY 2020-21

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadavassessment Year: 2020-21

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Subramanian S., D.R

Section 115BSection 142(1)Section 68Section 69ASection 69B

…ITA No.1541/Bang/2024 M/s. Raj Diamonds, Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Year: 2020-21 DCIT M/s. Raj Diamonds Central Circle-1 27/28, 1st Floor Mangaluru 145/146 L.K. Market Near Punjab National Bank Vs. Zaveri Bazar Mumbai 400 002 Maharashtra PAN NO : AAJFM7227J APPELLANT RESPONDENT Assessee by : Sri V. Srinivasan, A.R. Revenue by : Sri Subramanian S., D.R. Date of Hearing : 04.12.2024 Date of Pronouncement : 16.12.2024 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEM…