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

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Kalpana Khatoria, Jaipur

Appeals are hereby dismissed being not maintainable

ITA 947/JPR/2025[2016-17]Status: DisposedITAT Jaipur22 Aug 2025AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA No. 946 & 947/JPR/2025 निर्धारण वर्ष / Assessment Year : 2015-16 & 2016-17 | Assistant Commissioner of | नाम | Kalpana Khatoria | Income Tax, | Vs. | 208, Khatoria Bhawan, Balaji | Central Circle-4, | Ka Rasta, Ghat Gate, | Jaipur. | Jaipur. | स्थायीलेखा सं. / जीआईआर सं./ PAN/GIR No.: AGZPK3528J | अपीलार्थी / Appellant | प्रत्यर्थी / Respondent निधर्धारिती की ओर से / Assessee by : Sh. Annand Pare

For Appellant: Sh. Annand Pareek, AdvFor Respondent: Sh. Dinesh Badgujar, Addl.CIT
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. 946 & 947/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 & 2016-17 Assistant Commissioner of Cuke Kalpana Khatoria Vs. Income Tax, 208, Khatoria Bhawan, Balaji Central Circle-4, Ka Rasta, Ghat Gate, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGZPK3528J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@A…

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Kalpana Khatoria, Jaipur

Appeals are hereby dismissed being not maintainable

ITA 946/JPR/2025[2015-16]Status: DisposedITAT Jaipur22 Aug 2025AY 2015-16

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

For Appellant: Sh. Annand Pareek, AdvFor Respondent: Sh. Dinesh Badgujar, Addl.CIT
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. 946 & 947/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 & 2016-17 Assistant Commissioner of Cuke Kalpana Khatoria Vs. Income Tax, 208, Khatoria Bhawan, Balaji Central Circle-4, Ka Rasta, Ghat Gate, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGZPK3528J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@A…

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Ashok Kumar Singhi, Jaipur

Appeals are hereby dismissed being not maintainable

ITA 942/JPR/2025[2016-17]Status: DisposedITAT Jaipur22 Aug 2025AY 2016-17

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. 941 & 942/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 & 2016-17 Assistant Commissioner of Cuke Ashok Kumar Singhi Vs. Income Tax, 4634, Johari Bazar, Central Circle-4, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADGPS6552E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. R.K. Bhatra…

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Ashok Kumar Singhi, Jaipur

Appeals are hereby dismissed being not maintainable

ITA 941/JPR/2025[2015-16]Status: DisposedITAT Jaipur22 Aug 2025AY 2015-16

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. 941 & 942/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 & 2016-17 Assistant Commissioner of Cuke Ashok Kumar Singhi Vs. Income Tax, 4634, Johari Bazar, Central Circle-4, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADGPS6552E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. R.K. Bhatra…

Suraj Durobuild (P) Ltd, New Delhi vs. ACIT Ciorcle-24(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 777/DEL/2024[2012-13]Status: DisposedITAT Delhi22 Aug 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 127Section 139Section 143(3)Section 148

…In ITA No. 831/DEL/2017 3.YKM Holding vs ACIT ITA No. ITA No. 1020/Del/2019 Dtd. 29.04.24 4.M/s Monarch & Qureshi Builders Vs. ACIT ITA No.2026/Mum/2023 Dtd.21.12.23 5.Sharda Export-A.Y.06-07 ITA No. 39/DDN/2022 Dtd. 15.09.23 6.Shyam Sunder Khandelwal Vs ACIT 161 Taxmann.com 255 (Raj) 4. Per contra, the ld. DR relied upon the orders of the authorities below. The ld DR relied on the decision of the following: 1.Abhishek Jain V ITO (2018) 94 taxmann.com 355(Del) 2.Advantage Strategic Consultancy P Ltd (2021)124taxmann.com 511(Mad) 3.Ravneet Takhar V CIT (2017) 84 taxmann.com 299(SC) Page 2 of 6 [A.Y. 2012-13]…

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Abhimanyu Golcha, Jaipur

ITA 956/JPR/2025[2013-14]Status: DisposedITAT Jaipur11 Aug 2025AY 2013-14

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

For Appellant: Sh. A.B. Dangayach, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 148Section 153CSection 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-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. 792 to 795/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 2016-17 Joint Commissioner of Income Cuke Usha Golcha Vs. Tax, C-83, Sohan Sadan, Central Circle-4, C-Scheme, Prathvi Raj Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG9705D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 796 to 802…

Joint Commissioner of Income Tax (OSD), Central Circle-4, Jaipur vs. Abhimanyu Golcha, Jaipur

ITA 805/JPR/2025[2016-17]Status: DisposedITAT Jaipur11 Aug 2025AY 2016-17

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

For Appellant: Sh. A.B. Dangayach, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 148Section 153CSection 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-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. 792 to 795/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 2016-17 Joint Commissioner of Income Cuke Usha Golcha Vs. Tax, C-83, Sohan Sadan, Central Circle-4, C-Scheme, Prathvi Raj Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG9705D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 796 to 802…

Joint Commissioner of Income Tax (OSD), Central Circle-4, Jaipur vs. Abhimanyu Golcha, Jaipur

ITA 804/JPR/2025[2015-16]Status: DisposedITAT Jaipur11 Aug 2025AY 2015-16

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

For Appellant: Sh. A.B. Dangayach, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 148Section 153CSection 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-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. 792 to 795/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 2016-17 Joint Commissioner of Income Cuke Usha Golcha Vs. Tax, C-83, Sohan Sadan, Central Circle-4, C-Scheme, Prathvi Raj Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG9705D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 796 to 802…

Joint Commissioner of Income Tax, Central Circle-4, Jaipur vs. Abhimanyu Golcha, Jaipur

ITA 803/JPR/2025[2014-15]Status: DisposedITAT Jaipur11 Aug 2025AY 2014-15

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

For Appellant: Sh. A.B. Dangayach, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 148Section 153CSection 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-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. 792 to 795/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 2016-17 Joint Commissioner of Income Cuke Usha Golcha Vs. Tax, C-83, Sohan Sadan, Central Circle-4, C-Scheme, Prathvi Raj Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG9705D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 796 to 802…

Joint Commissioner of Income Tax(OSD), Central Circle-4, Jaipur vs. Surendra Kumar Golcha, Jaipur

ITA 802/JPR/2025[2016-17]Status: DisposedITAT Jaipur11 Aug 2025AY 2016-17

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

For Appellant: Sh. A.B. Dangayach, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 148Section 153CSection 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-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. 792 to 795/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 2016-17 Joint Commissioner of Income Cuke Usha Golcha Vs. Tax, C-83, Sohan Sadan, Central Circle-4, C-Scheme, Prathvi Raj Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG9705D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 796 to 802…

Joint Commissioner of Income Tax(OSD), Central Circle-4, Jaipur vs. Surendra Kumar Golcha, Jaipur

ITA 801/JPR/2025[2015-16]Status: DisposedITAT Jaipur11 Aug 2025AY 2015-16

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

For Appellant: Sh. A.B. Dangayach, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 148Section 153CSection 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-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. 792 to 795/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 2016-17 Joint Commissioner of Income Cuke Usha Golcha Vs. Tax, C-83, Sohan Sadan, Central Circle-4, C-Scheme, Prathvi Raj Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG9705D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 796 to 802…

Joint Commissioner of Income Tax(OSD), Central Circle-4, Jaipur vs. Surendra Kumar Gocha, Jaipur

ITA 800/JPR/2025[2014-15]Status: DisposedITAT Jaipur11 Aug 2025AY 2014-15

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

For Appellant: Sh. A.B. Dangayach, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 148Section 153CSection 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-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. 792 to 795/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 2016-17 Joint Commissioner of Income Cuke Usha Golcha Vs. Tax, C-83, Sohan Sadan, Central Circle-4, C-Scheme, Prathvi Raj Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG9705D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 796 to 802…

Joint Commissioner of Income Tax, Central Circle-4, Jaipur vs. Surendra Kumar Golcha, Jaipur

ITA 799/JPR/2025[2013-14]Status: DisposedITAT Jaipur11 Aug 2025AY 2013-14

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

For Appellant: Sh. A.B. Dangayach, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 148Section 153CSection 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-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. 792 to 795/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 2016-17 Joint Commissioner of Income Cuke Usha Golcha Vs. Tax, C-83, Sohan Sadan, Central Circle-4, C-Scheme, Prathvi Raj Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG9705D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 796 to 802…

Joint Commissioner of Income Tax(OSD), Central Circle-4, Jaipur vs. Surendra Kumar Golcha, Jaipur

ITA 798/JPR/2025[2013-14]Status: DisposedITAT Jaipur11 Aug 2025AY 2013-14

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

For Appellant: Sh. A.B. Dangayach, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 148Section 153CSection 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-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. 792 to 795/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 2016-17 Joint Commissioner of Income Cuke Usha Golcha Vs. Tax, C-83, Sohan Sadan, Central Circle-4, C-Scheme, Prathvi Raj Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG9705D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 796 to 802…

Joint Commissioner of Income Tax, Central Circle-4, Jaipur vs. Surendra Kumar Golcha, Jaipur

ITA 797/JPR/2025[2012-13]Status: DisposedITAT Jaipur11 Aug 2025AY 2012-13

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

For Appellant: Sh. A.B. Dangayach, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 148Section 153CSection 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-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. 792 to 795/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 2016-17 Joint Commissioner of Income Cuke Usha Golcha Vs. Tax, C-83, Sohan Sadan, Central Circle-4, C-Scheme, Prathvi Raj Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG9705D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 796 to 802…

Joint Commissioner of Income(OSD), Central Circle-4, Jaipur vs. Surendra Kumar Golcha, Jaipur

ITA 796/JPR/2025[2011-12]Status: DisposedITAT Jaipur11 Aug 2025AY 2011-12

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

For Appellant: Sh. A.B. Dangayach, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 148Section 153CSection 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-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. 792 to 795/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 2016-17 Joint Commissioner of Income Cuke Usha Golcha Vs. Tax, C-83, Sohan Sadan, Central Circle-4, C-Scheme, Prathvi Raj Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG9705D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 796 to 802…

Joint Commissioner of Income Tax(OSD), Central Circle-4, Jaipur vs. Usha Golcha, Jaipur

ITA 795/JPR/2025[2016-17]Status: DisposedITAT Jaipur11 Aug 2025AY 2016-17

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

For Appellant: Sh. A.B. Dangayach, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 148Section 153CSection 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-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. 792 to 795/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 2016-17 Joint Commissioner of Income Cuke Usha Golcha Vs. Tax, C-83, Sohan Sadan, Central Circle-4, C-Scheme, Prathvi Raj Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG9705D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 796 to 802…

Joint Commissioner of Income Tax, Central Circle-4, Jaipur vs. Usha Golcha, Jaipur

ITA 794/JPR/2025[2015-16]Status: DisposedITAT Jaipur11 Aug 2025AY 2015-16

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

For Appellant: Sh. A.B. Dangayach, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 148Section 153CSection 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-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. 792 to 795/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 2016-17 Joint Commissioner of Income Cuke Usha Golcha Vs. Tax, C-83, Sohan Sadan, Central Circle-4, C-Scheme, Prathvi Raj Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG9705D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 796 to 802…

Joint Commissioner of Income Tax(OSD), Central Circle-4, Jaipur vs. Usha Golcha, Jaipur

ITA 793/JPR/2025[2014-15]Status: DisposedITAT Jaipur11 Aug 2025AY 2014-15

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

For Appellant: Sh. A.B. Dangayach, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 148Section 153CSection 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-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. 792 to 795/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 2016-17 Joint Commissioner of Income Cuke Usha Golcha Vs. Tax, C-83, Sohan Sadan, Central Circle-4, C-Scheme, Prathvi Raj Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG9705D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 796 to 802…

Joint Commissioner of Income Tax(OSD), Central Circle-4, Jaipur vs. Usha Golcha, Jaipur

ITA 792/JPR/2025[2013-14]Status: DisposedITAT Jaipur11 Aug 2025AY 2013-14

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

For Appellant: Sh. A.B. Dangayach, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 148Section 153CSection 250Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-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. 792 to 795/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 2016-17 Joint Commissioner of Income Cuke Usha Golcha Vs. Tax, C-83, Sohan Sadan, Central Circle-4, C-Scheme, Prathvi Raj Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG9705D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 796 to 802…