Smt. Smrutisudha Nayak v. Union of India

439 ITR 193Reported decision2021#5068 most cited

What is Smt. Smrutisudha Nayak v. Union of India authority for?

The legal position regarding assessments under sections 153A and 153C, as enunciated by various High Courts, has been affirmed by the Supreme Court.

23

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. Smrutisudha Nayak · Union of India · 439 ITR 193 · 136 Taxmann.com 162 · section 153A · section 153C · assessments · legal position · High Courts · Supreme Court

Also reported as

136 Taxmann.com 162286 Taxmann 119

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. Smrutisudha Nayak v. Union of India

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

…sioner 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 legal position with regard to the assessments u/s 153A/153C as enunciated b…

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

…sioner 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 legal position with regard to the assessments u/s 153A/153C as enunciated b…

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

…sioner 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 legal position with regard to the assessments u/s 153A/153C as enunciated b…

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

…sioner 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 legal position with regard to the assessments u/s 153A/153C as enunciated b…

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

…sioner 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 legal position with regard to the assessments u/s 153A/153C as enunciated b…

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

…sioner 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 legal position with regard to the assessments u/s 153A/153C as enunciated b…

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

…sioner 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 legal position with regard to the assessments u/s 153A/153C as enunciated b…

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

…S.M. Kamal Pasha vs. the Deputy Commissioner of Income-Tax Central Circle – 6 (3) (2) Bangalore (2022 (8) TMI 966 (Karnataka) Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573(Orissa) Smt. Smrutisudha Nayak Vs.Union of India (2021) 439 ITR 193 (Orissa) Commissioner of Income Tax,Kolkata Vs. Veerprabhu Marketing Limited (2016) 388 ITR 574 (Calcutta) Principal Commissioner of Income Tax-2, Kolkata Vs. M/s.Salasar Stock Broking Ltd.2016 (8) TMI 1131(Calcutta) Dr. A.V. Sreekumar Vs. The Commissioner of Income Tax, Kochi and Assistant Commissioner of Income Tax,Calicut (2018) 404 ITR 642 (…

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

…S.M. Kamal Pasha vs. the Deputy Commissioner of Income-Tax Central Circle – 6 (3) (2) Bangalore (2022 (8) TMI 966 (Karnataka) Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573(Orissa) Smt. Smrutisudha Nayak Vs.Union of India (2021) 439 ITR 193 (Orissa) Commissioner of Income Tax,Kolkata Vs. Veerprabhu Marketing Limited (2016) 388 ITR 574 (Calcutta) Principal Commissioner of Income Tax-2, Kolkata Vs. M/s.Salasar Stock Broking Ltd.2016 (8) TMI 1131(Calcutta) Dr. A.V. Sreekumar Vs. The Commissioner of Income Tax, Kochi and Assistant Commissioner of Income Tax,Calicut (2018) 404 ITR 642 (…

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

…S.M. Kamal Pasha vs. the Deputy Commissioner of Income-Tax Central Circle – 6 (3) (2) Bangalore (2022 (8) TMI 966 (Karnataka) Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573(Orissa) Smt. Smrutisudha Nayak Vs.Union of India (2021) 439 ITR 193 (Orissa) Commissioner of Income Tax,Kolkata Vs. Veerprabhu Marketing Limited (2016) 388 ITR 574 (Calcutta) Principal Commissioner of Income Tax-2, Kolkata Vs. M/s.Salasar Stock Broking Ltd.2016 (8) TMI 1131(Calcutta) Dr. A.V. Sreekumar Vs. The Commissioner of Income Tax, Kochi and Assistant Commissioner of Income Tax,Calicut (2018) 404 ITR 642 (…

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

…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. CIT v. Smt. Daksha Jain [D.B. IT Appeal No. 125 of 2017, dated 4-7- 2019]/2019 (8) TMI 474…

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

…M. Kamal Pasha Vs. The Deputy Commissioner of Income-Tax Central Circle – 6 (3) (2) Bangalore (2022 (8) TMI 966 (Karnataka) Smt. Jami Nirmala Vs. Principal Commissioner of Income Tax (2021) 437 ITR 573(Orissa) Smt. Smrutisudha Nayak Vs.Union of India (2021) 439 ITR 193 (Orissa) Commissioner of Income Tax,Kolkata Vs. Veerprabhu Marketing Limited (2016) 388 ITR 574 (Calcutta) Principal Commissioner of Income Tax-2, Kolkata Vs. M/s.Salasar Stock Broking Ltd.2016 (8) TMI 1131(Calcutta) Dr. A.V. Sreekumar Vs. The Commissioner of Income Tax,Kochi and Assistant Commissioner of Income Tax,Calicut (2018) 404 ITR 642 (…

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)

…6 (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 expressing the disagreement with contrary view taken by the Hon’ble Allahaba…

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

…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 Tax-Central, Jaipur Vs. Smt. Daksha Jain, Sirohi 2019 (8) TMI 474 (Rajasth…

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

…rs ACIT vs. Sh. Ramesh Kumar Mantri v. CIT v. Continental Warehousing Corporation (Nhava 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…

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

…rs ACIT vs. Sh. Ramesh Kumar Mantri v. CIT v. Continental Warehousing Corporation (Nhava 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…

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

…rs ACIT vs. Sh. Ramesh Kumar Mantri v. CIT v. Continental Warehousing Corporation (Nhava 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…

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

…rs ACIT vs. Sh. Ramesh Kumar Mantri v. CIT v. Continental Warehousing Corporation (Nhava 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…

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

…rs ACIT vs. Sh. Ramesh Kumar Mantri v. CIT v. Continental Warehousing Corporation (Nhava 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…

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

…rs ACIT vs. Sh. Ramesh Kumar Mantri v. CIT v. Continental Warehousing Corporation (Nhava 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…

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Smt. Smrutisudha Nayak v. Union of India (439 ITR 193) — Cited in 23 Judgments | BharatTax