Shreyas Builders &Anr. v. M.d.Kodnani&ors.*

161 CTR 527Reported decision2000#16873 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2023 to 2025.

Also reported as

242 ITR 320

Sections most often in play

Section 115BBE Section 143(3)Section 234A Section 234B Section 234C Section 145(3)Section 68 Section 69A

Issues it is cited on

section 23(3)section 66 section 158bc interest u/s 234a section 260 section 260a rejection of books of account best judgment assessment section 40a(3)section 145(3)section 158b liable to tax

Judgments citing Shreyas Builders &Anr. v. M.d.Kodnani&ors.*

Kailash Chand Meena, Alwar vs. ITO Ward2(3), Alwar

In the result, the appeal of the assessee is allowed

ITA 101/JPR/2025[2017-18]Status: DisposedITAT Jaipur30 Sept 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT a

Section 115BSection 143(2)Section 143(3)Section 234ASection 250Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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.101/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2017-18 Sh. Kailash Chand Meena cuke The ITO, A-32, Malviya Nagar, Vs. Ward-2(3), Alwar. Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AVNPM6060G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shrawan Kumar Gupta, Adv. jktLo dh vksj ls@ Revenue by…

Kath Brothers, Jaipur vs. ACIT, Central Circle-3, Jaipur

In the result, the appeal of the assessee is allowed

ITA 77/JPR/2025[2019-20]Status: DisposedITAT Jaipur28 Apr 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT

Section 115BSection 133ASection 143(2)Section 143(3)Section 145(3)Section 234ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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, vk;dj vihy la-@ITA No. 77/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Kath Brothers ACIT, Vs. Dausa Road, VPO-Toonga Central Circle-03, Tehsil-Bassi, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANFK3974G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Shrawan Kumar Gupta, Adv. jktLo dh vksj ls@ Revenue by…

Priyanka Surana, Jaipur vs. ITO Ward 5(1), Jaipur

In the result, the appeal of the assesee is allowed

ITA 102/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 May 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Sharwan Kumar Gupta, AdvFor Respondent: Smt. Monisha Choudhary, Addl. CIT-DR

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 234ASection 68

…1 MS. PRIYANKA SURANA VS ITO, WARD 5(1), JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 102/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 Ms. Priyanka Surana cuke The ITO Vs. 201, Sterling Apartment, B-6-B Ward 5 (1) Prithviraj Road, C-Scheme Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAZPS 1109 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sharwan Kumar Gupta, Adv. jktLo dh v…

Balaji Jewellers, Jaipur vs. ACIT CC -4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 433/JPR/2023[2018-19]Status: DisposedITAT Jaipur04 Jan 2024AY 2018-19

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

For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri Ajay Malik, CIT

Section 115BSection 132Section 133ASection 139(1)Section 142Section 143(2)Section 143(3)Section 145(3)Section 234ASection 68

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jhlanhi xkslkbZ]U;kf;d lnL; ,o aJhjkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 433/JP/2023 fu/kZkj.ko"kZ@Assessment Year : 2018-19 cuke Balaji Jewellers The ACIT G-5, Siddhi Vinayak Complex Vs. Central Circle-4 Maniram Ji Ki Kothi, Haldiyon Ka Rasta Jaipur Jaipur 302 003 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAOFB 3695 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Shrawan Kumar Gu…

Rukmani Jewellers Private Limited, Jaipur vs. DCIT Cir.-4 Jaipur, Jaipur

In the result, the appeal of the assessee is allowed

ITA 539/JPR/2023[2017-18]Status: DisposedITAT Jaipur20 Dec 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Shri A. S. Nehra (Addl. CIT) a

Section 115BSection 143(2)Section 143(3)Section 145(3)Section 234ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,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. 539/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rukmani Jewellers Private DCIT, Limited, Vidhyadhar Nagar, Vs. Circle-04, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECR 6786 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shrawan Kumar Gupta (Adv.), Shri S. L. Jain (Adv.)…