Smt. Jami Nirmala v. Pr. CIT

437 ITR 573High Court2021#4873 most cited

What is Smt. Jami Nirmala v. Pr. CIT authority for?

Assessments under Section 153A and 153C are based on the legal position enunciated by various High Courts, and this position has been affirmed by the Supreme Court.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also referred to as

Smt. Jami Nirmala v. Pr. CIT · section 153A · section 153C · search and seizure assessment · assessment procedure · Abhisar Buildwel Pvt Ltd · Supreme Court affirmation

Also reported as

284 Taxmann 141

Sections most often in play

Section 132(4)Section 153ASection 131Section 133ASection 142(2A)Section 144Section 145(3)Section 153B

Issues it is cited on

section 115bbe(1)section 158basection 113retraction of statementsection 50c(1)section 40a(ia)section 142(2a)income tax settlement commissionjdapaper companysection 158brejection of books of account

Judgments citing Smt. Jami Nirmala v. Pr. CIT

DOLEX COMMERCIAL PRIVATE LIMITED,MUMBAI vs. DCIT-CENT-CIR 8(3), MUMBAI

In the result the appeals filed by the assessee for A

ITA 1620/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Oct 2025AY 2016-17

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…ucture and Properties Pvt. Limited 2016 (10) TMI 1022 (Gujarat) g) Commissioner of Income Tax-II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay) h) Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573(Orissa) i) Smt. Smruti Sudha Nayak Vs. Union of India (2021) 439 ITR 193 (Orissa) j) Commissioner of Income Tax, Kolkata Vs. Veerprabhu Marketing Limited (2016) 388 ITR 574 (Calcutta) k) Principal Commissioner of Income Tax-2, Kolkata Vs. M/s Salasar Stock Broking Ltd.2016 (8) TMI 1131 (Calcutta) 6.3 The Ld.AR further submitted that the above le…

DOLEX COMMERCIAL PRIVATE LIMITED,MUMBAI vs. DCIT-CENT-CIR 8(3), MUMBAI

In the result the appeals filed by the assessee for A

ITA 1619/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Oct 2025AY 2015-16

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…ucture and Properties Pvt. Limited 2016 (10) TMI 1022 (Gujarat) g) Commissioner of Income Tax-II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay) h) Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573(Orissa) i) Smt. Smruti Sudha Nayak Vs. Union of India (2021) 439 ITR 193 (Orissa) j) Commissioner of Income Tax, Kolkata Vs. Veerprabhu Marketing Limited (2016) 388 ITR 574 (Calcutta) k) Principal Commissioner of Income Tax-2, Kolkata Vs. M/s Salasar Stock Broking Ltd.2016 (8) TMI 1131 (Calcutta) 6.3 The Ld.AR further submitted that the above le…

DOLEX COMMERCIAL PRIVATE LIMITED,MUMBAI vs. DCIT-CENT-CIR 8(3), MUMBAI

In the result the appeals filed by the assessee for A

ITA 1618/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Oct 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…ucture and Properties Pvt. Limited 2016 (10) TMI 1022 (Gujarat) g) Commissioner of Income Tax-II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay) h) Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573(Orissa) i) Smt. Smruti Sudha Nayak Vs. Union of India (2021) 439 ITR 193 (Orissa) j) Commissioner of Income Tax, Kolkata Vs. Veerprabhu Marketing Limited (2016) 388 ITR 574 (Calcutta) k) Principal Commissioner of Income Tax-2, Kolkata Vs. M/s Salasar Stock Broking Ltd.2016 (8) TMI 1131 (Calcutta) 6.3 The Ld.AR further submitted that the above le…

DOLEX COMMERCIAL PRIVATE LIMITED,MUMBAI vs. DCIT-CENT-CIR 8(3), MUMBAI

In the result the appeals filed by the assessee for A

ITA 1598/MUM/2025[2013-14]Status: DisposedITAT Mumbai31 Oct 2025AY 2013-14

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…ucture and Properties Pvt. Limited 2016 (10) TMI 1022 (Gujarat) g) Commissioner of Income Tax-II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay) h) Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573(Orissa) i) Smt. Smruti Sudha Nayak Vs. Union of India (2021) 439 ITR 193 (Orissa) j) Commissioner of Income Tax, Kolkata Vs. Veerprabhu Marketing Limited (2016) 388 ITR 574 (Calcutta) k) Principal Commissioner of Income Tax-2, Kolkata Vs. M/s Salasar Stock Broking Ltd.2016 (8) TMI 1131 (Calcutta) 6.3 The Ld.AR further submitted that the above le…

DOLEX COMMERCIAL PRIVATE LIMITED,MUMBAI vs. DCIT CENT CIRCALE 8(3), MUMBAI

In the result the appeals filed by the assessee for A

ITA 1597/MUM/2025[2012-13]Status: DisposedITAT Mumbai31 Oct 2025AY 2012-13

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…ucture and Properties Pvt. Limited 2016 (10) TMI 1022 (Gujarat) g) Commissioner of Income Tax-II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay) h) Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573(Orissa) i) Smt. Smruti Sudha Nayak Vs. Union of India (2021) 439 ITR 193 (Orissa) j) Commissioner of Income Tax, Kolkata Vs. Veerprabhu Marketing Limited (2016) 388 ITR 574 (Calcutta) k) Principal Commissioner of Income Tax-2, Kolkata Vs. M/s Salasar Stock Broking Ltd.2016 (8) TMI 1131 (Calcutta) 6.3 The Ld.AR further submitted that the above le…

DOLEX COMMERCIAL PRIVATE LIMITED,MUMBAI vs. DCIT. CENT. CIR. 8(3), MUMBAI

In the result the appeals filed by the assessee for A

ITA 1596/MUM/2025[2011-12]Status: DisposedITAT Mumbai31 Oct 2025AY 2011-12

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…ucture and Properties Pvt. Limited 2016 (10) TMI 1022 (Gujarat) g) Commissioner of Income Tax-II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay) h) Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573(Orissa) i) Smt. Smruti Sudha Nayak Vs. Union of India (2021) 439 ITR 193 (Orissa) j) Commissioner of Income Tax, Kolkata Vs. Veerprabhu Marketing Limited (2016) 388 ITR 574 (Calcutta) k) Principal Commissioner of Income Tax-2, Kolkata Vs. M/s Salasar Stock Broking Ltd.2016 (8) TMI 1131 (Calcutta) 6.3 The Ld.AR further submitted that the above le…

DOLEX COMMERCIAL PRIVATE LIMITED,MUMBAI vs. DCIT CENT CIR 8(3), MUMBAI

In the result the appeals filed by the assessee for A

ITA 1595/MUM/2025[2010-11]Status: DisposedITAT Mumbai31 Oct 2025AY 2010-11

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…ucture and Properties Pvt. Limited 2016 (10) TMI 1022 (Gujarat) g) Commissioner of Income Tax-II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay) h) Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573(Orissa) i) Smt. Smruti Sudha Nayak Vs. Union of India (2021) 439 ITR 193 (Orissa) j) Commissioner of Income Tax, Kolkata Vs. Veerprabhu Marketing Limited (2016) 388 ITR 574 (Calcutta) k) Principal Commissioner of Income Tax-2, Kolkata Vs. M/s Salasar Stock Broking Ltd.2016 (8) TMI 1131 (Calcutta) 6.3 The Ld.AR further submitted that the above le…

MACRO TOWNSHIP PVT LTD,288-289 MAHAVEER NAGAR DURGAPURA JAIPUR vs. DCIT CC -2 JAIPUR, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

ITA 399/JPR/2023[2015-16]Status: DisposedITAT Jaipur05 Dec 2023AY 2015-16

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 397 to 399 & 367/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 16-17. M/s. Macro Township Pvt. Ltd., cuke The DCIT, Vs. 288-289, Mahaveer Nagar, Central Circle-2, Durgapura, LIC Building, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAHCM 8947 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

MACRO TOWNSHIP PVT LTD,288-289 MAHAVEER NAGAR DURGAPURA JAIPUR vs. DCIT CC-2 JAIPUR, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

ITA 398/JPR/2023[2014-15]Status: DisposedITAT Jaipur05 Dec 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 397 to 399 & 367/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 16-17. M/s. Macro Township Pvt. Ltd., cuke The DCIT, Vs. 288-289, Mahaveer Nagar, Central Circle-2, Durgapura, LIC Building, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAHCM 8947 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

MACRO TOWNSHIP PVT LTD,288-289 MAHAVEER NAGAR DURGAPURA JAIPUR vs. DCIT CC -2 JAIPUR , LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

ITA 397/JPR/2023[2013-14]Status: DisposedITAT Jaipur05 Dec 2023AY 2013-14

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 397 to 399 & 367/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 16-17. M/s. Macro Township Pvt. Ltd., cuke The DCIT, Vs. 288-289, Mahaveer Nagar, Central Circle-2, Durgapura, LIC Building, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAHCM 8947 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

ACIT,CENTRAL CIRCLE-2,, NEW DELHI vs. R.V.BUILDTECH & AMUSEMENT P.LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 4889/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Nov 2023AY 2013-14

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2013-14 Acit, Vs. R.V. Buildtech & Central Circle-2 Amusement P. Ltd., Room No. 363 Sector-10, Metro Walk, 3Rd Floor, E-2, Near Rithala Metro Station, Ara Centre, Rohini, Jhandewalan Extn. New Delhi- 110 085 New Delhi – 110 055 Pan Aafcr87733B (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Ms. Monika Dhami, CIT-DR
Section 132Section 142(1)Section 143(2)Section 153ASection 68Section 69C

…2017) 396 ITR 691 (Del) 8 Pr. CIT vs. Meeta Gutgutia (2017) 248 Taxman 384 (Del) (SLP dismissed in PCIT vs. Meeta Gutgutia (2018) 257 Taxman 441 (SC)) (v) PCIT vs. Ramesh Bhai Jivraj Desai (2020) 275 Taxman 522 (Guj) (vi) Smt. Jami Nirmala vs. PR. CIT (2021) 437 ITR 573 (Orissa) (vii) PCIT vs. Jaypee Financial Services Ltd. (2021) 282 Taxman 475 (Del) 15. For the reasons set out above and following the decisions (supra), we hold that the appeal of the Revenue is devoid of any merit which we hereby reject. 16. In the result, appeal of the Revenue is dismissed. Order pronounced in the open court on 17th Novembe…

M/S MSPL LIMITED,MUMBAI vs. ACIT, BANGALORE

In the result, the appeal by the assessee is partly allowed

ITA 371/BANG/2011[2005-06]Status: DisposedITAT Bangalore08 Sept 2023AY 2005-06

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2005-06

For Appellant: Shri J.D. Mistri, Senior Counsel &For Respondent: Shri Aseem Sharma, CIT(DR)(ITAT), Bengaluru
Section 132Section 139(1)Section 143(3)Section 153Section 153ASection 153DSection 234

…022]/2022 (8) TMI 966 (Karnataka) 10. Pr. CIT v. Jay Infrastructure [Tax Appeal No. 740 of 2016, dated 10-10- and Properties (P.) Ltd. 2016]/2016 (10) TMI 1022 (Gujarat) 11. Smt. Jami Nirmala v. Pr. CIT [2021] 132 taxmann.com 267/[2022] 284 Taxman 141/ [2021] 437 ITR 573 (Orissa) 12. Smt. Smrutisudha [2022] 136 taxmann.com 162/286 Taxman 119/[2021] 439 ITR 193 (Orissa) Nayak v. Union of India 13. CIT v. Veerprabhu Marketing [2016] 73 taxmann.com 149/388 ITR 574 (Cal.) Ltd.. 14. Pr.CIT v. Salasar Stock [G.A. No. 1929 of 2016, ITAT No. 264 of 2016, Broking Ltd. dated 24-8-2016] 2016 (8) TMI 1131 (Calcutta) 15. Pr.…

MACRO PROPRIETIES PRIVATE LIMITED,M 28 INCOME TAX COLONY TONK ROAD JAIPUR vs. DCIT CENTRAL CIRCLE 2, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

ITA 174/JPR/2023[2013-2014]Status: DisposedITAT Jaipur17 Jul 2023AY 2013-2014

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Jaipur cuke Vs. The DCIT Central Circle-2 LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA jktLo dh vksjls@Revenue by: Shri JameshKurian, CI

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri JameshKurian, CIT
Section 153CSection 50C(1)Section 69

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 cuke The DCIT M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Vs. Central Circle-2 Jaipur LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA…

SHRI MANOJ MADANLAL CHHAJED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1)PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 725/PUN/2022[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

For Appellant: Shri Ratan SamalFor Respondent: Shri Keyur Patel
Section 132(4)Section 139(1)

…a, 395 ITR 526 (Delhi). (vii) Chintels India Ltd. vs. DCIT, 397 ITR 416 (Delhi). (viii) Sri S.M. Kamal Pasha vs. DCIT, (8) TMI 966 (Karnataka). (ix) PCIT vs. Jay Infrastructure and Properties Pvt. Ltd., (10) TMI 1022 (Gujarat). (x) Smt. Jami Nirmala vs. PCIT, 437 ITR 573 (Orissa). (xi) Smt. Smrutisudha Nayak vs. Union of India, 439 ITR 193 (Orissa). (xii) CIT vs. Veerprabhu Marketing Limited, 388 ITR 574 (Calcutta). (xiii) PCIT vs. M/s. Salasar Stock Broking Ltd., (8) TMI 1131 (Calcutta). (xiv) PCIT vs. Smt. Daksha Jain, (8) TMI 474 (Rajasthan). (xv) Dr. A. V. Sreekumar vs. CIT, 404 ITR 642 (Kerala). While expres…

PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs. ABHISAR BUILDWELL P. LTD

C.A. No.-006580-006580 - 2021Supreme Court24 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 153ASection 2(45)Section 4Section 5

…l Circle – 6 (3) (2) Bangalore (2022 (8) TMI 966 (Karnataka) 10. Principal Commissioner of Income Tax-2 Vs. Jay Infrastructure and Properties Pvt. Ltd. 2016 (10) TMI 1022 (Gujarat) 11. Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573 (Orissa) 12. Smt. Smrutisudha Nayak Vs. Union of India (2021) 439 ITR 193 (Orissa) 13. Commissioner of Income Tax, Kolkata Vs. Veerprabhu Marketing Limited (2016) 388 ITR 574 (Calcutta) 14. Principal Commissioner of Income Tax-2, Kolkata Vs. M/s. Salasar Stock Broking Ltd. 2016 (8) TMI 1131 (Calcutta) 15. Pr. Commissioner of Income…

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 165/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…ava Sheva) Ltd. [2015] 58 taxmann.com 78/232 Taxman 270/374 ITR 645 (Bombay HC) vi. Smt. Smrutisudha Nayak v. Union of India [2022] 136 taxmann.com 162/286 Taxman 119/[2021] 439 ITR 193 (OrissaHC) vii. Smt. Jami Nirmala v. Pr. CIT [2022] 284 Taxman 141/[2021] 437 ITR 573 (Orissa HC) viii. Pr. CIT v. Delhi International Airport (P.) Ltd. [2022] 140 taxmann.com 440/443 ITR 382 (Karnataka HC) ix. Pr. CIT v. Dipak Jashvantlal Panchal [2017] 88 taxmann.com 611/397 ITR 153 (Gujarat HC) x. Pr. CIT v. Saumya Construction (P.) Ltd. [2017] 81 taxmann.com 292/387 ITR 529 (Gujarat HC) xi. CIT v. IBC Knowledge Park (P.) Ltd.…

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 164/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

…ava Sheva) Ltd. [2015] 58 taxmann.com 78/232 Taxman 270/374 ITR 645 (Bombay HC) vi. Smt. Smrutisudha Nayak v. Union of India [2022] 136 taxmann.com 162/286 Taxman 119/[2021] 439 ITR 193 (OrissaHC) vii. Smt. Jami Nirmala v. Pr. CIT [2022] 284 Taxman 141/[2021] 437 ITR 573 (Orissa HC) viii. Pr. CIT v. Delhi International Airport (P.) Ltd. [2022] 140 taxmann.com 440/443 ITR 382 (Karnataka HC) ix. Pr. CIT v. Dipak Jashvantlal Panchal [2017] 88 taxmann.com 611/397 ITR 153 (Gujarat HC) x. Pr. CIT v. Saumya Construction (P.) Ltd. [2017] 81 taxmann.com 292/387 ITR 529 (Gujarat HC) xi. CIT v. IBC Knowledge Park (P.) Ltd.…

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 162/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…ava Sheva) Ltd. [2015] 58 taxmann.com 78/232 Taxman 270/374 ITR 645 (Bombay HC) vi. Smt. Smrutisudha Nayak v. Union of India [2022] 136 taxmann.com 162/286 Taxman 119/[2021] 439 ITR 193 (OrissaHC) vii. Smt. Jami Nirmala v. Pr. CIT [2022] 284 Taxman 141/[2021] 437 ITR 573 (Orissa HC) viii. Pr. CIT v. Delhi International Airport (P.) Ltd. [2022] 140 taxmann.com 440/443 ITR 382 (Karnataka HC) ix. Pr. CIT v. Dipak Jashvantlal Panchal [2017] 88 taxmann.com 611/397 ITR 153 (Gujarat HC) x. Pr. CIT v. Saumya Construction (P.) Ltd. [2017] 81 taxmann.com 292/387 ITR 529 (Gujarat HC) xi. CIT v. IBC Knowledge Park (P.) Ltd.…

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 161/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

…ava Sheva) Ltd. [2015] 58 taxmann.com 78/232 Taxman 270/374 ITR 645 (Bombay HC) vi. Smt. Smrutisudha Nayak v. Union of India [2022] 136 taxmann.com 162/286 Taxman 119/[2021] 439 ITR 193 (OrissaHC) vii. Smt. Jami Nirmala v. Pr. CIT [2022] 284 Taxman 141/[2021] 437 ITR 573 (Orissa HC) viii. Pr. CIT v. Delhi International Airport (P.) Ltd. [2022] 140 taxmann.com 440/443 ITR 382 (Karnataka HC) ix. Pr. CIT v. Dipak Jashvantlal Panchal [2017] 88 taxmann.com 611/397 ITR 153 (Gujarat HC) x. Pr. CIT v. Saumya Construction (P.) Ltd. [2017] 81 taxmann.com 292/387 ITR 529 (Gujarat HC) xi. CIT v. IBC Knowledge Park (P.) Ltd.…

ACIT, CC-4, JAIPUR vs. SMT. SANGEETA MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 160/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…ava Sheva) Ltd. [2015] 58 taxmann.com 78/232 Taxman 270/374 ITR 645 (Bombay HC) vi. Smt. Smrutisudha Nayak v. Union of India [2022] 136 taxmann.com 162/286 Taxman 119/[2021] 439 ITR 193 (OrissaHC) vii. Smt. Jami Nirmala v. Pr. CIT [2022] 284 Taxman 141/[2021] 437 ITR 573 (Orissa HC) viii. Pr. CIT v. Delhi International Airport (P.) Ltd. [2022] 140 taxmann.com 440/443 ITR 382 (Karnataka HC) ix. Pr. CIT v. Dipak Jashvantlal Panchal [2017] 88 taxmann.com 611/397 ITR 153 (Gujarat HC) x. Pr. CIT v. Saumya Construction (P.) Ltd. [2017] 81 taxmann.com 292/387 ITR 529 (Gujarat HC) xi. CIT v. IBC Knowledge Park (P.) Ltd.…

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Smt. Jami Nirmala v. Pr. CIT (437 ITR 573) — Cited in 24 Judgments | BharatTax