Which sections of the Income Tax Act does Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax come up under?

It is most often cited in judgments turning on Section 153C, Section 148, Section 147, Section 153A, Section 250, Section 151.

Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax

Q: How many judgments cite Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax?

97 judgments on BharatTax cite Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax (161 Taxmann.com 255), spanning 2024 to 2026.

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.

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 153C Section 148 Section 147 Section 153A Section 250 Section 151 Section 132 Section 139

Issues it is cited on

annual information statement section 114(e)sanction under section 151 section 114 section 153c approval under section 151 section 153c(1)incriminating material section 153 section 153b section 127 section 251

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

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

In view of the above discussion, the appeal filed by the department is hereby dismissed, being not maintainable

ITA 832/JPR/2025[2012-13]Status: DisposedITAT Jaipur06 Aug 2025AY 2012-13

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

For Appellant: Sh. Siddharth Ranka, Adv. &For Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR

Section 148Section 153Section 153C

…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. 832/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Joint Commissioner of Income Cuke Manoj Bahl Vs. Tax (OSD), Vision Gems Pvt. Ltd., Central Circle-4, Malviya Nagar, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACGPB4994A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Siddharth Ranka…

Deputy Commissioner of Income Tax, Central Circle-3, Income Tax Office vs. Supreme Polymers Private Limited, Jaipur

In the results the appeal of the

ITA 189/JPR/2025[2015-16]Status: DisposedITAT Jaipur06 Aug 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 189/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 DCIT, Central Circle-03, Jaipur बनाम Vs. Supreme Polymers Pvt. Ltd. 137-138, Industrial Area, Jhotwara, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AACCS 5773 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Gaurav Nahata, CA राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh, JCIT, Sr. DR सुनवाई की ता

For Appellant: Shri Gaurav Nahata, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…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, vk;dj vihy la-@ITA No. 189/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke DCIT, Supreme Polymers Pvt. Ltd. Vs. Central Circle-03, 137-138, Industrial Area, Jaipur Jhotwara, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 5773 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Gaurav Nahata, CA jktLo dh vksj ls@ Re…

Shivam Readymix Private Limited, Jaipur vs. ACIT, Jaipur

In the result, the appeal of the assessee is allowed

ITA 166/JPR/2025[2012-13]Status: DisposedITAT Jaipur06 Aug 2025AY 2012-13

For Appellant: Shri Tarun Mittal, CA &For Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 40A(3)Section 69C

…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, AM आयकर अपील सं./ITA No. 166/JP/2025 निर्धारण वर्ष / Assessment Year : 2012-13 Readymix Private बनाम ACIT, Shivam Vs. Central Circle-03, Limited, Jaipur 25, Jawahar Nagar Kamal Chowk, Neemuch, Madhya Pradesh स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAMCS9840B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Tarun Mittal,…

Satyam Rice Mill, Kaithal, Haryana vs. Income Tax Officer, Ward-1, Income Tax Office, Ambala Road, Kaithal

In the result, appeal of the assessee is allowed

ITA 194/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Jul 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 194/Chd/2025 निर्धारण वर्ष / Assessment Year: 2018-19

For Appellant: Shri Nikhil Goyal, Advocate andFor Respondent: Dr. Ranjit Kaur, Sr.DR

Section 143(1)Section 148

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 194/CHD/2025 निर्धारण वर्ष / Assessment Year: 2018-19 Satyam Rice Mill, Vs The ITO, Jind Road, Kaithal, Ward-1, Hryana. Kaithal. स्थायी लेखा सं./PAN NO: AADFS3617E अपीलार्थी/Appellant प्रत्यर्थी/Respondent Assessee by: Shri Nikhil Goyal, Advocate and Shri Ashok Goyal, CA Revenue by : Dr. Ranjit Kaur, Sr.DR Date of Hearing : 02.07.2025 Date of Pronouncement : 15.07.2025 PER RAJ PAL YADAV, VP…

Joint Commissioner of Income-Tax(OSD), Central Circle-4, Ambedkar Circle vs. Siddhartha Totuka, C-Scheme

In the result, appeal of the Revenue is dismissed

ITA 305/JPR/2025[2015-16]Status: DisposedITAT Jaipur03 Jul 2025AY 2015-16

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Pramod Patni, C.AFor Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 147Section 148Section 153ASection 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh euh"k cksjkM] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: : SHRI MANISH BORAD, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 305/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Joint Commissioner of Income Tax Siddhartha Totuka Vs. (OSD), 1077 Navratna Apartments, Choura Rasta, Jaipur. Central Circle-4, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABPT3067H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Pramod Patni, C.A. jktLo…

Joint Commissioner of Income Tax (OSD), Central Circle-04, Jaipur vs. Gordhan Das Maheshwari, Jaipur

12. As a result, we find that all these 7 appeals filed by the department have become infructuous

ITA 87/JPR/2025[2013-14]Status: DisposedITAT Jaipur02 Jul 2025AY 2013-14

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 147Section 148Section 153ASection 153CSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh euh"k cksjkM] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: : SHRI MANISH BORAD, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 54 & 55/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2011-12 & 2012-13 cuke Joint Commissioner of Income Tax Sh. Vijay Kumar Mehta Vs. (OSD), B-33, Prabhu Marg, Tilak Nagar, Jaipur. Central Circle-4, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUPM4485D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri S.L. Poddar, Ad…

Joint Commissioner of Income Tax (OSD), Central Circle-04, Jaipur vs. Vijay Kumar Mehta, Jaipur

12. As a result, we find that all these 7 appeals filed by the department have become infructuous

ITA 55/JPR/2025[2012-13]Status: DisposedITAT Jaipur02 Jul 2025AY 2012-13

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 147Section 148Section 153ASection 153CSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh euh"k cksjkM] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: : SHRI MANISH BORAD, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 54 & 55/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2011-12 & 2012-13 cuke Joint Commissioner of Income Tax Sh. Vijay Kumar Mehta Vs. (OSD), B-33, Prabhu Marg, Tilak Nagar, Jaipur. Central Circle-4, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUPM4485D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri S.L. Poddar, Ad…

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

12. As a result, we find that all these 7 appeals filed by the department have become infructuous

ITA 54/JPR/2025[2011-12]Status: DisposedITAT Jaipur02 Jul 2025AY 2011-12

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 147Section 148Section 153ASection 153CSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh euh"k cksjkM] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: : SHRI MANISH BORAD, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 54 & 55/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2011-12 & 2012-13 cuke Joint Commissioner of Income Tax Sh. Vijay Kumar Mehta Vs. (OSD), B-33, Prabhu Marg, Tilak Nagar, Jaipur. Central Circle-4, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUPM4485D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri S.L. Poddar, Ad…

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

12. As a result, we find that all these 7 appeals filed by the department have become infructuous

ITA 147/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Jul 2025AY 2016-17

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 147Section 148Section 153ASection 153CSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh euh"k cksjkM] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: : SHRI MANISH BORAD, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 54 & 55/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2011-12 & 2012-13 cuke Joint Commissioner of Income Tax Sh. Vijay Kumar Mehta Vs. (OSD), B-33, Prabhu Marg, Tilak Nagar, Jaipur. Central Circle-4, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUPM4485D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri S.L. Poddar, Ad…

Joint Commissioner of Income Tax (OSD), Central Circle, Jaipur vs. Ashok Kumar Dusad, Jaipur

12. As a result, we find that all these 7 appeals filed by the department have become infructuous

ITA 146/JPR/2025[2015-16]Status: DisposedITAT Jaipur02 Jul 2025AY 2015-16

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 147Section 148Section 153ASection 153CSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh euh"k cksjkM] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: : SHRI MANISH BORAD, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 54 & 55/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2011-12 & 2012-13 cuke Joint Commissioner of Income Tax Sh. Vijay Kumar Mehta Vs. (OSD), B-33, Prabhu Marg, Tilak Nagar, Jaipur. Central Circle-4, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUPM4485D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri S.L. Poddar, Ad…

Joint Commissioner of Income Tax (OSD), Central Circle, Jaipur vs. Ashok Kumar Dusad, Jaipur

12. As a result, we find that all these 7 appeals filed by the department have become infructuous

ITA 145/JPR/2025[2014-15]Status: DisposedITAT Jaipur02 Jul 2025AY 2014-15

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 147Section 148Section 153ASection 153CSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh euh"k cksjkM] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: : SHRI MANISH BORAD, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 54 & 55/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2011-12 & 2012-13 cuke Joint Commissioner of Income Tax Sh. Vijay Kumar Mehta Vs. (OSD), B-33, Prabhu Marg, Tilak Nagar, Jaipur. Central Circle-4, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUPM4485D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri S.L. Poddar, Ad…

Joint Commissioner of Income Tax (OSD), Central Circle, Jaipur vs. Ashok Kumar Dusad, Jaipur

12. As a result, we find that all these 7 appeals filed by the department have become infructuous

ITA 144/JPR/2025[2013-14]Status: DisposedITAT Jaipur02 Jul 2025AY 2013-14

Bench: SHRI MANISH BORAD (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvFor Respondent: Shri Sushil Kulhari, Addl. CIT-DR

Section 147Section 148Section 153ASection 153CSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh euh"k cksjkM] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: : SHRI MANISH BORAD, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 54 & 55/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2011-12 & 2012-13 cuke Joint Commissioner of Income Tax Sh. Vijay Kumar Mehta Vs. (OSD), B-33, Prabhu Marg, Tilak Nagar, Jaipur. Central Circle-4, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUPM4485D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri S.L. Poddar, Ad…

Smt. Sufhila Chandra, Dehradun vs. ACIT, CC-, Dehradun

Appeal is allowed in above terms

ITA 151/DDN/2024[2019-20]Status: DisposedITAT Dehradun13 Jun 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2019-20 Smt. Sushila Chandra, Vs. Acit, 57, Lane-4, Krishan Vatika, Central Circle, Lane-1, Phase-1, Doon Dehradun Divine, Dhurankas, Sahastradhara Road, Dehradun Pan :Ajepc9713B (Appellant) (Respondent) Assessee By Sh. Nitish Gupta, Ca Department By Sh. A.S. Rana, Sr. Dr

Section 147Section 148Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN “SMC” BENCH, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through Video Conferencing) Assessment Year: 2019-20 Smt. Sushila Chandra, Vs. ACIT, 57, Lane-4, Krishan Vatika, Central Circle, Lane-1, Phase-1, Doon Dehradun Divine, Dhurankas, Sahastradhara Road, Dehradun PAN :AJEPC9713B (Appellant) (Respondent) Assessee by Sh. Nitish Gupta, CA Department by Sh. A.S. Rana, Sr. DR Date of hearing 21.03.2025 Date of pronouncement 13.06.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year…

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

ITA 1463/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR

Section 127Section 132Section 133ASection 144Section 153ASection 57Section 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. 1463 to 1465/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Kailash Chand Maheshwari DCIT, Vs. 223 Kirti Nagar, Near Kamal and Central Circle-02, Company Tonk Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKQPM5593A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L.…

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. K P Exports Pvt. Ltd., Jaipur

8. In view of the above discussion, both appeals filed by the department are hereby dismissed

ITA 1158/JPR/2024[2015-16]Status: DisposedITAT Jaipur15 May 2025AY 2015-16

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Ashish Sharma, AdvocateFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 148Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1157/JPR/2024 fu/kZkj.ko"kZ@Assessment Year : 2013-14 Deputy Commissioner of Income Tax, cuke K.P. Exports Pvt. Ltd. Central Circle-4, Vs. Nanda, D-Block, Janpath Shyam Nagar, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACK7050P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1158/JPR/2024 fu/kZkj.ko"kZ@Assessment Year : 2015-…

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. K P Exports Pvt. Ltd., Jaipur

8. In view of the above discussion, both appeals filed by the department are hereby dismissed

ITA 1157/JPR/2024[2013-14]Status: DisposedITAT Jaipur15 May 2025AY 2013-14

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Ashish Sharma, AdvocateFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 148Section 153C

Prakash Chand Kothari, Jaipur vs. DCIT, Circle-6, Jaipur

8. In view of the above discussion, this appeal filed by the department is hereby dismissed

ITA 999/JPR/2024[2012-13]Status: DisposedITAT Jaipur30 Apr 2025AY 2012-13

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR (through V.C.)

Section 132Section 147Section 148Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 996/JPR/2024 fu/kZkj.ko"kZ@Assessment Year : 2012-13 The DCIT, cuke Prakash Chand Kothari Circle-6, Vs. B-4A, Kothari House, Prithviraj Road, C-Scheme, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABPK2884R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 999/JPR/2024 fu/kZkj.ko"kZ@Assessment Year : 2012-13 Prakash Chand Kothari…

DCIT, Circle-6, Jaipur, Ncrb vs. Prakash Chand Kothari, C Scheme

8. In view of the above discussion, this appeal filed by the department is hereby dismissed

ITA 996/JPR/2024[2012-13]Status: DisposedITAT Jaipur30 Apr 2025AY 2012-13

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR (through V.C.)

Section 132Section 147Section 148Section 153C

Sen Ferro Alloys (P) Ltd., Kolkata vs. A.C.I.T., CC - 4(3), Kolkata

In the result, appeal of the assessee is allowed

ITA 2376/KOL/2024[2021-2022]Status: DisposedITAT Kolkata21 Apr 2025AY 2021-2022

Bench: SHRI RAJESH KUMAR (Accountant Member)

For Appellant: Shri Somnath GhoshFor Respondent: Ms. MadhumitaDas, Addl.CIT

Section 132Section 142(1)Section 143(3)Section 69C

…आयकर अपील"य अ"धकरण,“एस.एम.सी” "यायपीठ,कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.2376/KOL/2024 ("नधा"रण वष" / Assessment Years : 2021-2022) Sen Ferro Alloys (P) Ltd., Vs ACIT, CC-4(3), Kolkata C/o S.N.Ghosh&Associates,Advs 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kolkata-700001 PAN No. :AAICS0672B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रतीक"ओरसे /Assessee by : Shri Somnath Ghosh & Shri Sarnath Ghosh, Advocates राज"वक"ओरसे /Revenue by : Ms. MadhumitaDas, Addl.CIT सुनवाई क" तार"ख / Date of Hearing :…

Deputy Commissioner of Income-Tax, Central Circle-3, Ambedkar Circle vs. Shweta Chordia, C-Scheme

10. As a result, finding no merit in these appeals filed by the department,

ITA 285/JPR/2025[2014-15]Status: DisposedITAT Jaipur03 Apr 2025AY 2014-15

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR

Section 143Section 147Section 148Section 153ASection 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” Bench” JAIPUR Jhxxu xks;y] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 102 & 285/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 & 2014-15 cuke Deputy Commissioner of Income Tax, Shweta Chordia v. Central Circle-3, C-61, C-Scheme, Sangram Colony, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AJLPM4938M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri P.C. Parwal, C.A. jktLo dh vksjls@R…