Smt. Jami Nirmala v. Pr. CIT

437 ITR 573High Court2021#4865 most cited

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

The assessment proceedings under section 153A are valid even if no incriminating material is found during search and seizure.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

Smt. Jami Nirmala v. Pr. CIT · 437 ITR 573 · 284 Taxmann 141 · section 153A · search and seizure · incriminating material · assessment proceedings

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

ACIT, CC-4, Jaipur vs. Smt. Asha Jain, Jaipur

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

ITA 159/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. Smt. Sunita Agarwal, Jaipur

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

ITA 156/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 Mukut Behari Agarwal, Jaipur

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

ITA 153/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 Mukut Behari Agarwal, Jaipur

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

ITA 152/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.…