Shri Kailashben Manharlal Chokshi v. CIT

174 Taxmann 466High Court2008#394 most cited

What is Shri Kailashben Manharlal Chokshi v. CIT authority for?

Liability cannot be fastened solely on the basis of a self-incriminating sworn statement made during a search, as such statements are not conclusive and require corroborative evidence.

225

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

Kailashben Manharlal Chokshi · Chokshi v CIT · Section 132(4) · Section 153A · self-incriminating sworn statement · admission during search · conclusive evidence · corroborative evidence · addition based solely on statement · search assessment

Sections most often in play

Section 132(4)Section 143(3)Section 153ASection 132Section 292CSection 69ASection 115BBESection 153C

Issues it is cited on

section 153b(i)(a)section 132(8)section 132(9a)section 153(1)(a)voluntary admissionsection 145avaluation of sharessection 65bsection 65section 158b(b)section 153(1)dumb documents

Judgments citing Shri Kailashben Manharlal Chokshi v. CIT

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA Nos.809 to 815/JP/2025 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. cuke ACIT, Vs. Ltd. Central Circle- 1, Bahu Plaza, Bahu Plaza, Jammu Jaipur and Kashmir LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAACP9608E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Tarun Mittal, CA jktLo…

Assistant Commissioner of Income Tax, Central Circle2(2), Chennai vs. S K T Studios, Chennai

Appeal of the revenue is dismissed

ITA 2658/CHNY/2024[2016-17]Status: DisposedITAT Chennai04 Jul 2025AY 2016-17

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S. R. RAGHUNATHA (Accountant Member)

For Appellant: Ms.N.V.Lakshmi, AdvocateFor Respondent: Mr.R.Clement Ramesh Kumar, CIT
Section 132Section 132(4)Section 250

…s self-incriminating. Accordingly it was concluded that no liability could be fastened solely on the basis of sworn statement. In arriving at this decision, the Hon'ble High Court followed the judgement in the case of Kailashben Manharlal Choski v. CIT [2010] 174 Taxmann 466(Guj). 8.3.17 The Hon'ble Apex Court in the case of Pullangode Rubber Produce Co Ltd v State of Kerala [1973] ITR 18 (SC) has held that an admission is an extremely important piece of evidence but it cannot be said that it is conclusive and further observed that it is open to the person who makes the admission to show that it is incorrect. At…

Rajesh Kumar Poonia, Jhunjhunu vs. Assistant Commissioner of Income Tax, Circle- Jhunjhunu, Jhunjhunu

In the result, both the appeals of the assessee are allowed

ITA 623/JPR/2024[2016-17]Status: DisposedITAT Jaipur06 May 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vedant Agrawal, Adv. (V.C)For Respondent: Sh. Anup Singh, Add. CIT-DR
Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 145(3)

…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 Nos. 611 & 623/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2016-17 & 2017-18 cuke Rajesh Kumar Poonia ACIT, Vs. S/o Ishwar Singh Poonia Thirpali Circle-Jhunjhunu, Chooti, Thirpali Bapi Rajgarh, Jhunjhunu Churu LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BRXPK 6775 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh.…

Rajesh Kumar Poonia, Jhunjhunu vs. Assistant Commissioner of Income Tax, Jhunjhunu

In the result, both the appeals of the assessee are allowed

ITA 611/JPR/2024[2017-18]Status: DisposedITAT Jaipur06 May 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vedant Agrawal, Adv. (V.C)For Respondent: Sh. Anup Singh, Add. CIT-DR
Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 145(3)

…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 Nos. 611 & 623/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2016-17 & 2017-18 cuke Rajesh Kumar Poonia ACIT, Vs. S/o Ishwar Singh Poonia Thirpali Circle-Jhunjhunu, Chooti, Thirpali Bapi Rajgarh, Jhunjhunu Churu LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BRXPK 6775 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh.…

A Govindaraj, Deputy Commissioner of Income Tax, Central Circle-2, Madurai, Central Range vs. Indian Ocean Garnet Sands Company Private Limited, Tuticorin

In the result, all the appeals of the Revenue stands dismissed

ITA 203/CHNY/2024[2017-2018]Status: DisposedITAT Chennai09 Apr 2025AY 2017-2018

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P. Ranga Ramanujam, CAFor Respondent: Mr. R. Clement Ramesh-
Section 132Section 250

…आयकरअपीलीयअिधकरण, ’सी’"ायपीठ,चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ीएबीटी. वक", "ाियकसद"एवं एवं एवं एवं "ीजगदीश, लेखासद"केसम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.199 to 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 to 2017-18 v. The DCIT, M/s. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [PAN: AAACI 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr. R. Clement Ramesh- Kumar, CIT Assessee by : Mr. P. Ranga Ramanujam, CA : सुनवाईक"तारी…

A Govindaraj, Deputy Commissioner of Incometax, Central Circle-2, Madurai, Central Range vs. Indian Ocean Garnet Sands Company Private Limited, Tuticorin

In the result, all the appeals of the Revenue stands dismissed

ITA 202/CHNY/2024[2016-2017]Status: DisposedITAT Chennai09 Apr 2025AY 2016-2017

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P. Ranga Ramanujam, CAFor Respondent: Mr. R. Clement Ramesh-
Section 132Section 250

…आयकरअपीलीयअिधकरण, ’सी’"ायपीठ,चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ीएबीटी. वक", "ाियकसद"एवं एवं एवं एवं "ीजगदीश, लेखासद"केसम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.199 to 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 to 2017-18 v. The DCIT, M/s. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [PAN: AAACI 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr. R. Clement Ramesh- Kumar, CIT Assessee by : Mr. P. Ranga Ramanujam, CA : सुनवाईक"तारी…

A Govindaraj, Deputy Commissioner of Income Tax, Central Circle-2, Madurai, Central Range vs. Indian Ocean Garnet Sands Company Pvt Ltd, Tuticorin

In the result, all the appeals of the Revenue stands dismissed

ITA 201/CHNY/2024[2015-16]Status: DisposedITAT Chennai09 Apr 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P. Ranga Ramanujam, CAFor Respondent: Mr. R. Clement Ramesh-
Section 132Section 250

…आयकरअपीलीयअिधकरण, ’सी’"ायपीठ,चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ीएबीटी. वक", "ाियकसद"एवं एवं एवं एवं "ीजगदीश, लेखासद"केसम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.199 to 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 to 2017-18 v. The DCIT, M/s. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [PAN: AAACI 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr. R. Clement Ramesh- Kumar, CIT Assessee by : Mr. P. Ranga Ramanujam, CA : सुनवाईक"तारी…

A Govindaraj, Deputy Commissioner of Income Tax, Central Circle-2, Madurai, Central Range vs. Indian Ocean Garnet Sands Company Private Limited, Tuticorin

In the result, all the appeals of the Revenue stands dismissed

ITA 200/CHNY/2024[2014-2015]Status: DisposedITAT Chennai09 Apr 2025AY 2014-2015

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P. Ranga Ramanujam, CAFor Respondent: Mr. R. Clement Ramesh-
Section 132Section 250

…आयकरअपीलीयअिधकरण, ’सी’"ायपीठ,चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ीएबीटी. वक", "ाियकसद"एवं एवं एवं एवं "ीजगदीश, लेखासद"केसम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.199 to 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 to 2017-18 v. The DCIT, M/s. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [PAN: AAACI 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr. R. Clement Ramesh- Kumar, CIT Assessee by : Mr. P. Ranga Ramanujam, CA : सुनवाईक"तारी…

A Govindaraj, Deputy Commissioner of Income Tax, Central Circle-2, Madurai, Central Range vs. Indian Ocean Garnet Sands Company Private Limited, Tuticorin

In the result, all the appeals of the Revenue stands dismissed

ITA 199/CHNY/2024[2013-2014]Status: DisposedITAT Chennai09 Apr 2025AY 2013-2014

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P. Ranga Ramanujam, CAFor Respondent: Mr. R. Clement Ramesh-
Section 132Section 250

…आयकरअपीलीयअिधकरण, ’सी’"ायपीठ,चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ीएबीटी. वक", "ाियकसद"एवं एवं एवं एवं "ीजगदीश, लेखासद"केसम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.199 to 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 to 2017-18 v. The DCIT, M/s. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [PAN: AAACI 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr. R. Clement Ramesh- Kumar, CIT Assessee by : Mr. P. Ranga Ramanujam, CA : सुनवाईक"तारी…

Assistant Commissioner of Income Tax, Madurai vs. Arul Raja, Tuticorin

In the result the appeal filed by the Revenue is dismissed

ITA 2845/CHNY/2024[2021]Status: DisposedITAT Chennai03 Apr 2025

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं/.Ita No.: 2845/Chny/2024 िनधा"रणवष" / Assessment Year: 2021-22 Assistant Commissioner Of Arul Raja, Income Tax, V. 43J, Saint Peter Koil Street, Central Circle -2, Tuticorin – 628 001. Madurai – 625 002. [Pan: Aevpr-9611-K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri. Y. Sridhar, F.C.A ""थ" की ओर से/Respondent By : Dr.M.D. Vijay Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 04.03.2025 घोषणा की तारीख /Date Of Pronouncement : 03.04.2025 आदेश/ O R D E R Per S. R. Raghunatha: This Appeal Filed By The Revenue Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-19, Chennai, Dated 09.09.2024 & Pertains To Assessment Year 2021-22. 2. The Revenue Has Raised The Following Grounds Of Appeal: 1. The Order Of The Learned Commissioner Of Income Tax (Appeals) Is Erroneous On Facts Of The Case & In Law. 2. The Ld. Cit (A) Erred In Deleting The Addition Of Rs.67,96,000/- Made Towards Unexplained Money U/S.69A. 2.1 The Ld. Cit (A) Erred In Holding That The Statement Made By The Assessee That The Source For The Cash· Was Withdrawals From Banks As A Plausible Explanation In The Absence Of Proof Evidencing The Transactions & Wrongly Observed That Burden Of Proof Shifted To The Assessing Officer.

For Appellant: Shri. Y. Sridhar, F.C.A ""For Respondent: Dr.M.D. Vijay Kumar, JCIT
Section 131Section 132Section 143(3)Section 69A

…because it is self-incriminating. Accordingly, it was concluded that no liability could be fastened solely on the basis of sworn statement. In arriving at this decision, the Court followed the judgement in the case of Kailashben Manharlal Choski v. CIT [2010] 174 Taxmann 466(Guj). Further the Apex Court in the case of Pullangode Rubber Produce Co Ltd v State of Kerala [1973] ITR 18 (SC) has held that an admission is an extremely important piece of evidence but it cannot be said that it is conclusive and further observed that it is open to the person who makes the admission to show that it is incorrect. 6.4.6 In v…

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

ITA 120/JPR/2024[2018-19]Status: DisposedITAT Jaipur11 Mar 2025AY 2018-19
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.115 to 120/JP/2024 निर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19 Shri Jaipal Singh, 35, Chitragupt Nagar, 1st Imli Wala Phatak, Jaipur बनाम DCIT, Central Circle- 2, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. S.R. Sharma, CA & S…

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

ITA 119/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Mar 2025AY 2017-18
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.115 to 120/JP/2024 निर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19 Shri Jaipal Singh, 35, Chitragupt Nagar, 1st Imli Wala Phatak, Jaipur बनाम DCIT, Central Circle- 2, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. S.R. Sharma, CA & S…

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

ITA 118/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Mar 2025AY 2016-17
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.115 to 120/JP/2024 निर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19 | बनाम | DCIT, Shri Jaipal Singh, | | Central Circle- 2, 35, Chitragupt Nagar, 1st Imli | Jaipur Wala Phatak, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q अपीलार्थी / Appellant | प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. S.R.…

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

ITA 116/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.115 to 120/JP/2024 निर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19 Shri Jaipal Singh, 35, Chitragupt Nagar, 1st Imli Wala Phatak, Jaipur बनाम DCIT, Central Circle- 2, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. S.R. Sharma,…

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

ITA 115/JPR/2024[2013-14]Status: DisposedITAT Jaipur11 Mar 2025AY 2013-14
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.115 to 120/JP/2024 निर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19 Shri Jaipal Singh, 35, Chitragupt Nagar, 1st Imli Wala Phatak, Jaipur बनाम DCIT, Central Circle- 2, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. S.R. Sharma, CA & S…

Deputy Commissioner of Income Tax, Numgambakkam vs. Jagannathan Sekat, Chennai

In the result, appeal filed by the In the result, appeal filed by the Revenue is dismissed

ITA 2220/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. R. Venkata Raman, CAFor Respondent: Mr. Nilay Baran Som, CIT
Section 132(4)Section 143(3)Section 153CSection 69

…. In arriving at this decision, the Court followed the judgement in the case of Kailashben Manharlal Choski v. followed the judgement in the case of Kailashben Manharlal Choski v. followed the judgement in the case of Kailashben Manharlal Choski v. CIT [2010] 174 Taxmann 466( G CIT [2010] 174 Taxmann 466( Guj) . 6.3.31 Further the Hon’ble Apex Court in the case of Pullangode Further the Hon’ble Apex Court in the case of Pullangode Further the Hon’ble Apex Court in the case of Pullangode Rubber Produce Co Ltd v State of Kerala [1973] ITR 18 (SC) has held Rubber Produce Co Ltd v State of Kerala [1973] ITR 18 (SC) h…

Kiran Fine Jewellers Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1232/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Feb 2025AY 2018-19
For Appellant: Shri S.R. Sharma, CA and Shri R.K. Bhatra, CAFor Respondent: Shri P.P. Meena, CIT-DR (Thru” V.H.)
Section 115BSection 132(4)Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh 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. 1232/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s. Kiran Fine Jewellers Pvt. Ltd. cuke The DCIT Vs. F-19, Gautam Marg, Vaishali Nagar Central Circle-2 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK 7512 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.R. Sharma, CA and Shri R.K.…

Kodiyil Muhammed Madani Partner, Abc Sales Corporation, Taliparamba vs. ACIT, Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 837/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Kodiyil Muhammed Madani Partner, Abc Sales Corporation, Taliparamba vs. ACIT, Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 836/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Kodiyil Muhammed Madani Partner, Abc Sales Corporation, Taliparamba vs. ACIT, Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 835/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…