Sanjay Bimalchand Jain v. PCIT-1, Nagpur

89 Taxmann.com 196High Court2018#342 most cited

What is Sanjay Bimalchand Jain v. PCIT-1, Nagpur authority for?

The exemption for long-term capital gains on share transactions is unavailable if the assessee fails to discharge the onus of proving the genuineness of gains arising from dubious share transactions designed to convert unaccounted income into tax-exempt capital gains. Courts will uphold an assessment based on the Revenue's evidence of price rigging or penny stock manipulation if the assessee cannot provide cogent evidence for the abnormal rise in share value.

251

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2026.

Also referred to as

Sanjay Bimalchand Jain · Section 10(38) · Section 68 · Section 69C · bogus long term capital gain · penny stock · price rigging · circular trading · onus of proof · unexplained income · scrutiny assessment · colourable device

Sections most often in play

Section 10(38)Section 68Section 142(1)Section 143(2)Section 69CSection 143(3)Section 148Section 250

Issues it is cited on

price riggingbogus ltcgcircular tradingbogus long term capital gainonus of proofpenny stocksection 10(38)paper companypreponderance of probabilityentry operatorlong term capital gainscolourable device

Judgments citing Sanjay Bimalchand Jain v. PCIT-1, Nagpur

Dineshchandra D. Chhajed, Mumbai vs. DCIT CC3(4), Mumbai

In the result , the appeal of the assessee Shri Dineshchandra D

ITA 1611/MUM/2021[2015-16]Status: DisposedITAT Mumbai03 Feb 2023AY 2015-16
Section 10(38)Section 143(3)Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & Shri Yogesh P. Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAPPT1825P (Appellant) .. (Respondent) & Shri Harsha Nitin Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAHPT2178D (Appellant) .. (Respondent) Nisha Yogesh Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan…

Shri Nitin Popatlal Thakkar, Mumbai vs. The Dy.Citi Cent. Cir -3(4), Mumbai

In the result , the appeal of the assessee Shri Dineshchandra D

ITA 1610/MUM/2021[2013-14]Status: DisposedITAT Mumbai03 Feb 2023AY 2013-14
Section 10(38)Section 143(3)Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & Shri Yogesh P. Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAPPT1825P (Appellant) .. (Respondent) & Shri Harsha Nitin Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAHPT2178D (Appellant) .. (Respondent) Nisha Yogesh Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan…

Shri Nitin Popatlal Thakkar, Mumbai vs. The DCIT Cent.Cir-3(4), Mumbai

In the result , the appeal of the assessee Shri Dineshchandra D

ITA 1609/MUM/2021[2014-15]Status: DisposedITAT Mumbai03 Feb 2023AY 2014-15
Section 10(38)Section 143(3)Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & Shri Yogesh P. Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAPPT1825P (Appellant) .. (Respondent) & Shri Harsha Nitin Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAHPT2178D (Appellant) .. (Respondent) Nisha Yogesh Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan…

Smt Harhsa Nitin Thakkar, Mumbai vs. The Dy. Citi Cent. Cir -3(4), Mumbai

In the result , the appeal of the assessee Shri Dineshchandra D

ITA 1608/MUM/2021[2014-15]Status: DisposedITAT Mumbai03 Feb 2023AY 2014-15
Section 10(38)Section 143(3)Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & Shri Yogesh P. Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAPPT1825P (Appellant) .. (Respondent) & Shri Harsha Nitin Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAHPT2178D (Appellant) .. (Respondent) Nisha Yogesh Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan…

Nisha Yogesh Thakkar, Mumbai vs. DCIT CC 3(4), Mumbai

In the result , the appeal of the assessee Shri Dineshchandra D

ITA 1607/MUM/2021[2015-16]Status: DisposedITAT Mumbai03 Feb 2023AY 2015-16
Section 10(38)Section 143(3)Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & Shri Yogesh P. Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAPPT1825P (Appellant) .. (Respondent) & Shri Harsha Nitin Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAHPT2178D (Appellant) .. (Respondent) Nisha Yogesh Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan…

Smt. Harsh A Nitin Thakkar, Raigad vs. The DCIT Cent. Cir -3(4), Mumbai

In the result , the appeal of the assessee Shri Dineshchandra D

ITA 1606/MUM/2021[2013-14]Status: DisposedITAT Mumbai03 Feb 2023AY 2013-14
Section 10(38)Section 143(3)Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & Shri Yogesh P. Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAPPT1825P (Appellant) .. (Respondent) & Shri Harsha Nitin Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAHPT2178D (Appellant) .. (Respondent) Nisha Yogesh Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan…

Shri Yogesh P. Thakkar, Panvel vs. The DCIT, CC-3(4), Mumbai

In the result , the appeal of the assessee Shri Dineshchandra D

ITA 1605/MUM/2021[2014-15]Status: DisposedITAT Mumbai03 Feb 2023AY 2014-15
Section 10(38)Section 143(3)Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & Shri Yogesh P. Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAPPT1825P (Appellant) .. (Respondent) & Shri Harsha Nitin Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAHPT2178D (Appellant) .. (Respondent) Nisha Yogesh Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan…

Kiran Bhanwarlal Jogani, Mumbai vs. ITO-5(3)(3), Mumbai

In the result, appeals filed by the assessees are allowed

ITA 2441/MUM/2022[2014-15]Status: DisposedITAT Mumbai04 Jan 2023AY 2014-15

Bench: Shri Pavan Kumar Gadalekiranbhanwarlaljogani, Vs. Ito-5(3)(3), 1101-A Wing, Pratiksha Room.No.564,5 Floor, Tower,Rs Nimkar Marg, Aayakar Bhavan, Mumbai- 400008. M.K.Road, Mumbai-400020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acopj7976N Appellant .. Respondent Appellant By : Mr.Rajkumar Singh.Ar Respondent By : Mr.Richa Gulati.Dr Date Of Hearing 22.12.2022 Date Of Pronouncement 10.01.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Mr.Rajkumar Singh.ARFor Respondent: Mr.Richa Gulati.DR
Section 10(38)Section 127Section 143(1)Section 143(2)Section 143(3)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER KiranBhanwarlalJogani, Vs. ITO-5(3)(3), 1101-A Wing, Pratiksha Room.no.564,5 floor, Tower,RS Nimkar Marg, Aayakar Bhavan, Mumbai- 400008. M.K.Road, Mumbai-400020. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACOPJ7976N Appellant .. Respondent Appellant by : Mr.Rajkumar Singh.AR Respondent by : Mr.Richa Gulati.DR Date of Hearing 22.12.2022 Date of Pronouncement 10.01.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the National faceless Appeal Centre (NFAC),…

Dy.C.I.T. Cent. Cir-6(2), Mumbai vs. Shri Dilip B.Jiwrajka, Mumbai

In the result, the Cross Objections for AYs 2012-13 & 2013-14

ITA 2349/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 Nov 2022AY 2012-13
Section 132Section 143(2)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.2349/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) DCIT, Central Circle-6(2) बिधम/ Shri Dilip B. Jiwrajka Room No. 1903, 19th Floor, 15th Floor Orbit Villa, 16, Vs. Air India Building, Nariman Darabsha Lane, Off Point, Mumbai-400021. Neapeansea Road, Mumbai-400036. Cross Objection No. 93/Mum/2022 Arising out of I.T.A. No.2349/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2012-13) Shri Dilip B. Jiwrajka बिधम/ DCIT, Central Circle-6(2) 15th Floor Orbit Villa, 16, Room No. 19…

Aditya Saraf, New Delhi vs. ITO, Ward-17(4), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 7812/DEL/2018[2014-15]Status: DisposedITAT Delhi24 Nov 2022AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2014-15 Aditya Saraf Vs. Ito, Ward-17(4) B-45, Inder Puri, New Delhi. New Delhi - 110 012 Pan Awwps1249K (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Kanav Bali, Sr. DR
Section 10(38)Section 131(1)Section 143(1)Section 68Section 69C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2014-15 Aditya Saraf Vs. ITO, Ward-17(4) B-45, Inder Puri, New Delhi. New Delhi - 110 012 PAN AWWPS1249K (Appellant) (Respondent) Assessee by: None Department by : Shri Kanav Bali, Sr. DR Date of Hearing 23.08.2022 Date of pronouncement 23.08.2022 O R D E R PER ASTHA CHANDRA, JM The appeal by the assessee is directed against the order dated 26.09.2018 of the Ld. Commissioner of Income Tax (Appeals) - 6, Delhi (“CIT(A)”) pertaining to assessment year (“AY”)…

Harish Sharma HUF, B-1, Patodiya Marg, Shastri Nagar, Jaipur vs. ITO, Ward-5(3), Jaipur

In the result the appeal of the assessee is dismissed

ITA 318/JPR/2022[2014-15]Status: DisposedITAT Jaipur11 Nov 2022AY 2014-15
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Shri Chanchal Meena (JCIT)
Section 10(38)Section 133ASection 143(2)Section 143(3)Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ 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 No. 318/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Harish Sharma HUF ITO, Vs. B-1, Patodiya Marg, Ward-5(3), Shastri Nagar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEHH 0008 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri Cha…

ACIT, C.C. -4, Jaipur vs. Maverick Commodity Brokers Pvt. Ltd., Jaipur

In the result appeals of the revenue are dismissed

ITA 27/JPR/2020[2014-15]Status: DisposedITAT Jaipur26 Sept 2022AY 2014-15
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)
Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 27/JP/2020 fu/kZkj.k o"kZ@AssessmentYear : 2014-15 cuke The Assistant Commissioner of M/s Maverick Commodity Vs. Income-tax, Brokers Pvt. Ltd., Central Circle-4, 211, Laxmi Complex, M.I. Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECM 8943 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 155/JP/2020…

ACIT, CC-4, Jaipur vs. Shri Ramesh Kumar Mantri, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 165/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 164 & 165/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2010-11 & 2011-12 cuke The Assistant Commissioner of Shri Ramesh Kumar Mantri Income-tax, Vs. 211, Laxmi Complex, M.I. Central Circle-4, Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACTPM 0737 H vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 15 & 16/JP/2020 (Arising…

ACIT, CC-4, Jaipur vs. Shri Ramesh Kumar Mantri, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 164/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 164 & 165/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2010-11 & 2011-12 cuke The Assistant Commissioner of Shri Ramesh Kumar Mantri Income-tax, Vs. 211, Laxmi Complex, M.I. Central Circle-4, Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACTPM 0737 H vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 15 & 16/JP/2020 (Arising…

ACIT, CC-4, Jaipur vs. Shri Anshul Jain, Jaipur

In the result appeals of the revenue are dismissed

ITA 163/JPR/2020[2014-15]Status: DisposedITAT Jaipur26 Sept 2022AY 2014-15
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)
Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 27/JP/2020 fu/kZkj.k o"kZ@AssessmentYear : 2014-15 cuke The Assistant Commissioner of M/s Maverick Commodity Vs. Income-tax, Brokers Pvt. Ltd., Central Circle-4, 211, Laxmi Complex, M.I. Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECM 8943 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 155/JP/2020…

ACIT, CC-4, Jaipur vs. Shri Mukesh Jain, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 162/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 164 & 165/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2010-11 & 2011-12 cuke The Assistant Commissioner of Shri Ramesh Kumar Mantri Income-tax, Vs. 211, Laxmi Complex, M.I. Central Circle-4, Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACTPM 0737 H vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 15 & 16/JP/2020 (Arising…

ACIT, CC-4, Jaipur vs. Shri Mukesh Jain, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 161/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 164 & 165/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2010-11 & 2011-12 cuke The Assistant Commissioner of Shri Ramesh Kumar Mantri Income-tax, Vs. 211, Laxmi Complex, M.I. Central Circle-4, Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACTPM 0737 H vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 15 & 16/JP/2020 (Arising…

ACIT, CC-4, Jaipur vs. Smt. Sangeeta Mantri, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 160/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 164 & 165/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2010-11 & 2011-12 cuke The Assistant Commissioner of Shri Ramesh Kumar Mantri Income-tax, Vs. 211, Laxmi Complex, M.I. Central Circle-4, Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACTPM 0737 H vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 15 & 16/JP/2020 (Arising…

ACIT, CC-4, Jaipur vs. Smt. Asha Jain, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 159/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 164 & 165/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2010-11 & 2011-12 cuke The Assistant Commissioner of Shri Ramesh Kumar Mantri Income-tax, Vs. 211, Laxmi Complex, M.I. Central Circle-4, Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACTPM 0737 H vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 15 & 16/JP/2020 (Arising…

ACIT, CC-4, Jaipur vs. Smt. Sunita Agarwal, Jaipur

In the result appeals of the revenue are dismissed

ITA 158/JPR/2020[2015-16]Status: DisposedITAT Jaipur26 Sept 2022AY 2015-16
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)
Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 27/JP/2020 fu/kZkj.k o"kZ@AssessmentYear : 2014-15 cuke The Assistant Commissioner of M/s Maverick Commodity Vs. Income-tax, Brokers Pvt. Ltd., Central Circle-4, 211, Laxmi Complex, M.I. Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECM 8943 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 155/JP/2020…