Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax

161 Taxmann.com 255High Court2024#1162 most cited

What is Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax authority for?

When incriminating material belonging to a person other than the searched person is found during a search, assessment proceedings against that 'other person' must be initiated under Section 153C of the Income Tax Act. The revenue remains at liberty to proceed in accordance with law if initial proceedings are flawed.

97

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

Shyam Sunder Khandelwal v. ACIT · Section 153C · Section 153A · incriminating material · assessment of other person · search and seizure · jurisdiction · procedural compliance · Income Tax Act · Section 132

Sections most often in play

Section 153CSection 148Section 147Section 153ASection 250Section 151Section 132Section 139

Issues it is cited on

annual information statementsection 114(e)sanction under section 151section 114section 153capproval under section 151section 153c(1)incriminating materialsection 153section 153bsection 127section 251

Judgments citing Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax

Yakin Jayantilal Shah, Ahmedabad vs. ITO, Ward 2(1)(1), Ahmedabad

ITA 1293/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2014-15

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

For Appellant: Shri Veerabadram Vislavath, Sr.DR
Section 139(1)Section 144BSection 147Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.1292 to 1296/Ahd/2025 Asstt.Year : 2013-14 to 2017-18 Yakin Jayantilal Shah ITO, Ward-2(1)(1) C/5, 4th Floor, Vs. Ahmedabad. Austhvinayak Complex Opp: Dariyapur Darvaja Bardolpura Ahmedabad. PAN : BBKPS 5678 E (Applicant) (Responent) : Shri Prakash D. Shah, AR Assessee by…

Yakin Jayantilal Shah, Ahmedabad vs. ITO, Ward2(1)(1), Ahmedabad

ITA 1292/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2013-14

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

For Appellant: Shri Veerabadram Vislavath, Sr.DR
Section 139(1)Section 144BSection 147Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.1292 to 1296/Ahd/2025 Asstt.Year : 2013-14 to 2017-18 Yakin Jayantilal Shah ITO, Ward-2(1)(1) C/5, 4th Floor, Vs. Ahmedabad. Austhvinayak Complex Opp: Dariyapur Darvaja Bardolpura Ahmedabad. PAN : BBKPS 5678 E (Applicant) (Responent) : Shri Prakash D. Shah, AR Assessee by…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

In the result, the appeals of the revenue in ITA No

ITA 712/JPR/2025[2017-18]Status: DisposedITAT Jaipur14 Oct 2025AY 2017-18
For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR
Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" 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.709 to 712/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15, 2016-17 & 2017-18 Deputy Commissioner of बनाम Sapna Karnani Income-Tax, Central Circle-03, Jaipur M-8, Mahesh Colony Tonk Phatak, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEFPB5035B Vs. अपीलार्थी / Appellant प्रत्यर्थी / Respondent CO. Nos.28 to 31 /JP/202…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

ITA 711/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR
Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…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. 709 to 712/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14, 2014-15, 2016-17 & 2017-18 cuke Deputy Commissioner of Sapna Karnani Vs. Income-Tax, M-8, Mahesh Colony Tonk Central Circle-03, Jaipur Phatak, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEFPB5035B vihykFkhZ@Appellant izR;FkhZ@Respondent CO. Nos. 28 to 31 /JP/2025 (Aris…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

In the result, the appeals of the revenue in ITA No

ITA 710/JPR/2025[2014-15]Status: DisposedITAT Jaipur14 Oct 2025AY 2014-15
For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR
Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, JM आयकर अपील सं. / ITA Nos.709 to 712/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15, 2016-17 & 2017-18 Deputy Commissioner of बनाम Sapna Karnani Income-Tax, M-8, Mahesh Colony Tonk Central Circle-03, Jaipur Phatak, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEFPB5035B Vs. अपीलार्थी / Appellant प्रत्यर्थी / Respondent CO. Nos.28 to 31 /JP…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

In the result, the appeals of the revenue in ITA No

ITA 709/JPR/2025[2013-14]Status: DisposedITAT Jaipur14 Oct 2025AY 2013-14
For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR
Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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.709 to 712/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14, 2014-15, 2016-17 & 2017-18 Deputy Commissioner of बनाम Sapna Karnani Income-Tax, Central Circle-03, Jaipur M-8, Mahesh Colony Tonk Phatak, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEFPB5035B Vs. अपीलार्थी / Appellant प्रत्यर्थी / Respondent CO. Nos.28 to 31 /JP/202…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Shweta Chordia, Jaipur

In the result, both the appeals of the revenue are dismissed

ITA 440/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, C.A, Ld. ARFor Respondent: Mr. Rajesh Ojha, Ld. DR
Section 132Section 147Section 153ASection 153CSection 250

…be to initiate the reassessment proceedings u/s. 147/ 148 of the Act subject to fulfilment of conditions mentioned therein and not u/s. 153A of the Act and in relying on the decision of Hon’ble Rajasthan High Court in case of Shyam Sunder Khandelwal Vs. ACIT 161 Taxmann.com 255 where it was held that once there is incriminating material seized relatable to the person ITA Nos. 439 & 440/JP/2025 DCIT vs. Shweta Chordia other than on whom search was conducted, section 153C of the Act is to be resorted to. 6. The Ld. D/R for the appellant has submitted that notices u/s. 153A were correctly issued by the AO in the…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Shweta Chordia, Jaipur

In the result, both the appeals of the revenue are dismissed

ITA 439/JPR/2025[2015-16]Status: DisposedITAT Jaipur14 Oct 2025AY 2015-16

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, C.A, Ld. ARFor Respondent: Mr. Rajesh Ojha, Ld. DR
Section 132Section 147Section 153ASection 153CSection 250

…be to initiate the reassessment proceedings u/s. 147/ 148 of the Act subject to fulfilment of conditions mentioned therein and not u/s. 153A of the Act and in relying on the decision of Hon’ble Rajasthan High Court in case of Shyam Sunder Khandelwal Vs. ACIT 161 Taxmann.com 255 where it was held that once there is incriminating material seized relatable to the person ITA Nos. 439 & 440/JP/2025 DCIT vs. Shweta Chordia other than on whom search was conducted, section 153C of the Act is to be resorted to. 6. The Ld. D/R for the appellant has submitted that notices u/s. 153A were correctly issued by the AO in the…

Pramila Agarwal, Jaipur vs. The Income Tax Officer Ward-2(5), Jaipur

In the result, the appeal of the assessee is allowed

ITA 531/JPR/2025[2011-12]Status: DisposedITAT Jaipur10 Oct 2025AY 2011-12
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 10(38)Section 147Section 148Section 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. No. 531/JPR/2025 निर्धारण वर्ष / Assessment Years : 2011-12 Pramila Agarwal Vs. 702, Akshat Vilay, Hawa Sadak, Civil Lines, Jaipur. Income Tax Officer, Ward-2(5), Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: ADNPA3346F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Tarun Mittal, C.A. राजस्…

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Vijay Kumar Sancheti, Jaipur

Appeals are hereby dismissed being not maintainable

ITA 945/JPR/2025[2016-17]Status: DisposedITAT Jaipur08 Oct 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No.943 to 945/JPR/2025 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 | The ACIT, Central Circle-4, Jaipur. | बनाम | Vs. | विजय कुमार संचेती D-43, सुभास मार्ग, Scheme, Jaipur. | C- | प्रत्यर्थी / Respondent स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AEVPS8687Q अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by : Shri Mukesh Soni, Advocate राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh

For Appellant: Shri Mukesh Soni, AdvocateFor Respondent: Mrs. Anita Rinesh, JCIT-DR a
Section 143Section 147Section 148Section 153ASection 153C

…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.943 to 945/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2016-17 The ACIT, cuke Vijay Kumar Sancheti Central Circle-4, Vs. D-43, Subhash Marg, C- Scheme, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEVPS8687Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Soni, Advocate…

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Vijay Kumar Sancheti, Jaipur

Appeals are hereby dismissed being not maintainable

ITA 944/JPR/2025[2015-16]Status: DisposedITAT Jaipur08 Oct 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No.943 to 945/JPR/2025 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 | The ACIT, Central Circle-4, Jaipur. | बनाम Vs. | Vijay Kumar Sancheti D-43, Subhash Marg, C- Scheme, Jaipur. | प्रत्यर्थी / Respondent स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AEVPS8687Q अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by : Shri Mukesh Soni, Advocate राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh

For Appellant: Shri Mukesh Soni, AdvocateFor Respondent: Mrs. Anita Rinesh, JCIT-DR a
Section 143Section 147Section 148Section 153ASection 153C

…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.943 to 945/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2016-17 The ACIT, cuke Vijay Kumar Sancheti Central Circle-4, Vs. D-43, Subhash Marg, C- Scheme, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEVPS8687Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Soni, Advocate…

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Vijay Kumar Sancheti, Jaipur

Appeals are hereby dismissed being not maintainable

ITA 943/JPR/2025[2014-15]Status: DisposedITAT Jaipur08 Oct 2025AY 2014-15

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

For Appellant: Shri Mukesh Soni, AdvocateFor Respondent: Mrs. Anita Rinesh, JCIT-DR a
Section 143Section 147Section 148Section 153ASection 153C

…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.943 to 945/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2016-17 The ACIT, cuke Vijay Kumar Sancheti Central Circle-4, Vs. D-43, Subhash Marg, C- Scheme, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEVPS8687Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Soni, Advocate…

Deputy Commissioner of Income Tax (It), Visakhapatnam vs. Shri Apparao Mukkamala, Usa

In the result, the appeal filed by the revenue is dismissed, while for the cross-objection filed by the assessee is allowed

ITA 354/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

Section 144C(3)Section 147Section 148Section 153CSection 69A

…आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी एस. बालकृ"णन, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER, आयकर अपीलसं./I.T.A.No.354/Viz/2025 (िनधा"रण वष"/ Assessment Year: 2016-17) Deputy Commissioner of Vs. Apparao Mukkamala Income Tax (IT) Visakhapatnam PAN : BCKPM4796A (अपीलाथ"/ Appellant) (""थ"/ Respondent) CO No.29/Viz/2025 (Arising out of आयकर अपीलसं./I.T.A.No.354/Viz/2025) (िनधा"रण वष"/ Assessment Year: 2016-17) Apparao Mukkamala Vs. Deputy Commissioner…

Dy. Commissioner of Income-Tax, Jaipur vs. Rakesh Kumar Jain, Jaipur

In the result, appeal of the Revenue is dismissed

ITA 860/JPR/2025[2011-12]Status: DisposedITAT Jaipur26 Sept 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Miss Twinkle Jain, AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 143(2)Section 148Section 154

…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 xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 860/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke Dy. Commissioner of Income Tax, Mr. Rakesh Kumar Jain Vs. Circle(International Taxation), 3-NA-30, Jawahar Nagar, Jaipur-302024. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAIPJ2543D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Miss Twinkle Jain, Adv. jktLo dh vksjls…

Assistant Commissioner of Income Tax, Alwar vs. Rajendra Kumar Mundra, Jaipur

In the result, appeal of the Revenue is dismissed

ITA 454/JPR/2025[2011-12]Status: DisposedITAT Jaipur26 Sept 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 143(1)Section 143(2)Section 148Section 153CSection 250

…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 xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 454/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke Assistant Commissioner of Income Rajendra Kumar Mundra, Vs. Tax, 35, Sangram Colony, C-Scheme, Jaipur. Alwar. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABEPM0191M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri P.C. Parwal, C.A. jktLo dh vksjls@Revenue by : Mrs. Alka Gaut…

Sh. Mohit Agarwal, Jaipur vs. DCIT, Central Circle-1, Jaipur

In the result, both the appeals of the Revenue mentioned (supra) are dismissed and the appeal of the assessee is partly allowed in above terms

ITA 788/JPR/2025[2020-21]Status: DisposedITAT Jaipur15 Sept 2025AY 2020-21

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, C.A, Ld. ARFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 153ASection 153CSection 250Section 69Section 69A

…and after referring to the decision of Hon’ble Supreme Court in case of PCIT V. Abhisar Buildwell (P.) Ltd. in 454 ITR 212 and DCIT V. U.K. Pants (Overseas) Ltd. 454 ITR 441 and the decision of Rajasthan High court in case of Shyam Sunder Khandelwal Vs. ACIT 161 Taxmann.com 255 has held as under: - ‘In view of the above discussion, the right course of action for the AO of the searched assessee and AO of the appellant would have been to take action as per section 153C of the Act. In the judgement of Hon’ble High Court in the case of Shyam Sunder Khandelwal (supra), it has also been held that “However, the respon…

DCIT, Central Circle-1, Jaipur vs. Mohit Agarwal, Jaipur

In the result, both the appeals of the Revenue mentioned (supra) are dismissed and the appeal of the assessee is partly allowed in above terms

ITA 104/JPR/2025[2016]Status: DisposedITAT Jaipur15 Sept 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, C.A, Ld. ARFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 153ASection 153CSection 250Section 69Section 69A

…and after referring to the decision of Hon’ble Supreme Court in case of PCIT V. Abhisar Buildwell (P.) Ltd. in 454 ITR 212 and DCIT V. U.K. Pants (Overseas) Ltd. 454 ITR 441 and the decision of Rajasthan High court in case of Shyam Sunder Khandelwal Vs. ACIT 161 Taxmann.com 255 has held as under: - ‘In view of the above discussion, the right course of action for the AO of the searched assessee and AO of the appellant would have been to take action as per section 153C of the Act. In the judgement of Hon’ble High Court in the case of Shyam Sunder Khandelwal (supra), it has also been held that “However, the respon…

DCIT, Central Circle-1, Jaipur vs. Mohit Agarwal, Jaipur

In the result, both the appeals of the Revenue mentioned (supra) are dismissed and the appeal of the assessee is partly allowed in above terms

ITA 103/JPR/2025[2014]Status: DisposedITAT Jaipur15 Sept 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, C.A, Ld. ARFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 153ASection 153CSection 250Section 69Section 69A

…and after referring to the decision of Hon’ble Supreme Court in case of PCIT V. Abhisar Buildwell (P.) Ltd. in 454 ITR 212 and DCIT V. U.K. Pants (Overseas) Ltd. 454 ITR 441 and the decision of Rajasthan High court in case of Shyam Sunder Khandelwal Vs. ACIT 161 Taxmann.com 255 has held as under: - ‘In view of the above discussion, the right course of action for the AO of the searched assessee and AO of the appellant would have been to take action as per section 153C of the Act. In the judgement of Hon’ble High Court in the case of Shyam Sunder Khandelwal (supra), it has also been held that “However, the respon…

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Rajendra Kumar Mundra, Jaipur

7. As a result, the appeal filed by the department is hereby dismissed being not maintainable

ITA 960/JPR/2025[2013-14]Status: DisposedITAT Jaipur22 Aug 2025AY 2013-14

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR (through V.C.)
Section 143Section 147Section 148Section 153ASection 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 960/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 Assistant Commissioner of Cuke Rajendra Kumar Mundra Vs. Income Tax, 35, Sangram Colony, Central Circle-4, C-Scheme, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABEPM0191M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P.C. Parwal,…

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Girraj Peasad Sodhani, Jaipur

Appeal is hereby dismissed being not maintainable

ITA 954/JPR/2025[2012-13]Status: DisposedITAT Jaipur22 Aug 2025AY 2012-13

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. R.K. Bhatra, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR (through V.C.)
Section 143Section 147Section 148Section 153ASection 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 954/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Assistant Commissioner of Cuke Girraj Prasad Vs. Income Tax, 41, Gangwal Park, M.D. Central Circle-4, Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHSPS1439A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. R.K. Bhatra, C.A. jktL…