Which sections of the Income Tax Act does Sh. Rajesh Kumar Jain v. ACIT Hon'ble High Court Of Delhi come up under?

It is most often cited in judgments turning on Section 69, Section 153A, Section 68, Section 142(1), Section 132, Section 143(2).

Sh. Rajesh Kumar Jain v. ACIT Hon'ble High Court Of Delhi

Q: How many judgments cite Sh. Rajesh Kumar Jain v. ACIT Hon'ble High Court Of Delhi?

62 judgments on BharatTax cite Sh. Rajesh Kumar Jain v. ACIT Hon'ble High Court Of Delhi (84 Taxmann.com 257), spanning 2018 to 2025.

84 Taxmann.com 257High Court2017#1843 most cited

What is Sh. Rajesh Kumar Jain v. ACIT Hon'ble High Court Of Delhi authority for?

The assessment can apply the peak credit theory for additions related to unexplained credits or entries. Furthermore, assessment proceedings are not vitiated merely because the Department proceeded under an incorrect section if material existed to justify the assessment under a proper provision like section 148.

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2018 to 2025.

Also referred to as

Sh. Rajesh Kumar Jain v. ACIT · CIT v D K Garg · 84 Taxmann.com 257 · peak credit theory · section 68 · section 69 · section 153A · section 148 · accommodation entry · unexplained cash credit · assessment proceedings validity · wrong section not vitiating proceedings

Sections most often in play

Section 69 Section 153A Section 68 Section 142(1)Section 132 Section 143(2)Section 147 Section 148

Issues it is cited on

peak credit theory section 256(2)section 106 section 256 section 113 section 124(3)section 127 income tax settlement commission section 132(4a)section 124 accommodation entry creditworthiness of the creditor

Judgments citing Sh. Rajesh Kumar Jain v. ACIT Hon'ble High Court Of Delhi

DCIT Cen Cir 2(3), Mumbai vs. Vaibhav D Shah, Mumbai

The appeals of the revenue are dismissed

ITA 4408/MUM/2016[2009-10]Status: DisposedITAT Mumbai27 Jun 2018AY 2009-10

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & 1Assessment Year: 2011-12 Vaibhav Deepak Shah Assistant Commissioner Of 5/7, V.P. Road, Income Tax, Central Circle-13 Vs. Dadarkar House, 1St New Cgo Building, Prathistha Floor, Flat No. 9-10, Bhavan. M.K. Road Mumbai-400004. Mumbai-400020 Pan No. Bbgps2674L Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. Sanjay R. Parikh, ARFor Respondent: Mr. Rajesh Yadav, DR

Section 131Section 133(6)Section 143(3)Section 40ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & 1Assessment Year: 2011-12 Vaibhav Deepak Shah Assistant Commissioner of 5/7, V.P. Road, Income Tax, Central Circle-13 Vs. Dadarkar House, 1st New CGO Building, Prathistha floor, Flat No. 9-10, Bhavan. M.K. Road Mumbai-400004. Mumbai-400020 PAN No. BBGPS2674L Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 Shri…

DCIT Cen Cir 2(3), Mumbai vs. Vaibhav D Shah, Mumbai

The appeals of the revenue are dismissed

ITA 4407/MUM/2016[2008-09]Status: DisposedITAT Mumbai27 Jun 2018AY 2008-09

For Appellant: Mr. Sanjay R. Parikh, ARFor Respondent: Mr. Rajesh Yadav, DR

Section 131Section 133(6)Section 143(3)Section 40ASection 69C