How many judgments cite Sumati Dayal v. CIT?

1,967 judgments on BharatTax cite Sumati Dayal v. CIT (214 ITR 801), spanning 2010 to 2026.

Which sections of the Income Tax Act does Sumati Dayal v. CIT come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 147, Section 148, Section 142(1), Section 115BBE.

Sumati Dayal v. CIT

214 ITR 801Supreme Court of India1995#12 most cited

What is Sumati Dayal v. CIT authority for?

The Revenue is entitled to look behind the apparent form of a transaction to discover its true nature, applying the test of human probabilities and surrounding circumstances. If transactions defy logic or are unnatural, they can be treated as bogus, even if supported by some documentation, especially in cases of cash credits or unexplained investments.

1,967

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2010 to 2026.

Also referred to as

Sumati Dayal v CIT · Section 68 · human probabilities · genuineness of transaction · true nature of transaction · accommodation entry · bogus capital gains · penny stock · look behind apparent form · preponderance of probability · colourable device · unexplained loans

Also reported as

80 Taxmann 89125 CTR 124

Sections most often in play

Section 68 Section 143(3)Section 147 Section 148 Section 142(1)Section 115BBE Section 69C Section 69A

Read the full judgment

Issues it is cited on

price rigging colourable device preponderance of probability bogus ltcg penny stock section 10(38)entry operator addition under section 68 addition u/s 68 genuineness of the transaction accommodation entry share application money

Judgments citing Sumati Dayal v. CIT

Income Tax Officer, Ward-2, Anantapur vs. Sri Tadipatri Babu, Anantapur

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 2381/HYD/2018[2015-16]Status: DisposedITAT Hyderabad26 Sept 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2015-16 Income Tax Officer Vs. Sri Tadipatri Babu Ward-2, Anantapur Anantapur Pan:Alzpt2742E (Appellant) (Respondent) Revenue By: Shri Kumar Aditya, Dr Assessee By: Shri A.V. Raghuram, Advocate

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Kumar Aditya, DR

Section 143(2)

…iven money in cash and have derived income from agricultural activity or sale of sheep etc., Referring to the decision of the Hon'ble Supreme Court in the case of CIT vs Durga Prasad More, reported in (1969) 82 ITR 540(SC) and Sumati Dayal vs. CIT reported in 214 ITR 801 he submitted that the order of the learned CIT (A) is not in conformity with the facts and circumstances of Page 6 of 9 ITA No 2381 of 2018 Tadipatri Babu the case and therefore, the same should be reversed and that of the Assessing Officer be restored. 11. The learned Counsel for the assessee, on the other hand, heavily relied on the order of…

Poddar Finin Cosultancy Pvt.Ltd, Raigad vs. Income-Tax Officer, Ward - 3, Panvel

Appeal is dismissed in above terms

ITA 1007/PUN/2018[2014-15]Status: DisposedITAT Pune23 Sept 2022AY 2014-15

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपील सं. / Ita No.1007/Pun/2018 धनधाारण वषा / Assessment Year : 2014-15

For Appellant: NoneFor Respondent: Shri Sardar Singh Meena

Section 143Section 68

…pugned addition. It has come on record the assessee neither co-operated nor explained genuineness of the impugned cash credits even in remand proceedings. We thus quote PCIT V/s NRA Iron and steel (P) Ltd., (2019) 412 ITR 161 (SC), Sumati Dayal V/s CIT (1995) 214 ITR 801 (SC) and CIT V/s Durga Prasad More (1972) 82 ITR 540 (SC) that mere filing of documentary evidence does not absolve the assessee from discharging its onus of proving genuineness/ creditworthiness of the sums credited which has to be considered in the light of human probabilities by removing all blinkers, respectively. We thus conclude that the le…

Ramesh Shamji Shah, Pune vs. Income-Tax Officer, Ward - 5(3), Pune

ITA 2135/PUN/2017[2007-08]Status: DisposedITAT Pune23 Sept 2022AY 2007-08

Bench: Shri S.S.Godara & Dr.Dipak P.Ripoteआयकरअपीलसं. / Ita No.2112/Pun/2017 िनधा"रण वष" / Assessment Year: 2007-08 Shyamjibhai Shivjibhai Shah, The Income Tax Officer, 1881, Sadashiv Peth, Vs Ward-6(1), Pune Pune 411 030 Pan : Adxps4118H Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No.2135/Pun/2017 िनधा"रण वष" / Assessment Year: 2007-08 Ramesh Shamji Shah, The Income Tax Officer, 690/1, Shukarwar Peth, Vs Ward-5(3), Pune Pune 411 002 Pan : Adxps4093F Appellant/ Assessee Respondent /Revenue

Section 143(3)Section 147Section 148Section 69

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR.DIPAK P.RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.2112/PUN/2017 िनधा"रण वष" / Assessment Year: 2007-08 Shyamjibhai Shivjibhai Shah, The Income Tax Officer, 1881, Sadashiv Peth, Vs Ward-6(1), Pune Pune 411 030 PAN : ADXPS4118H Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / ITA No.2135/PUN/2017 िनधा"रण वष" / Assessment Year: 2007-08 Ramesh Shamji Shah, The Income Tax Officer, 690/1, Shukarwar Peth, Vs Ward-5(3), Pune Pune 411 002 PAN : ADXPS4093F Appellant/ Assessee…

Shyamjibhai Shivajibhai Shah, Pune vs. Income-Tax Officer, Ward - 6(1), Pune

ITA 2112/PUN/2017[2007-08]Status: DisposedITAT Pune23 Sept 2022AY 2007-08

Section 143(3)Section 147Section 148Section 69

Naresh Kumar Arora, Jaipur vs. DCIT, Circle-6, Jaipur

In the result, the appeal of the assessee is allowed

ITA 259/JPR/2022[2013-14]Status: DisposedITAT Jaipur21 Sept 2022AY 2013-14

For Appellant: Shri C.L. Yadav, CA shri Rajendra Sisodia,AdvFor Respondent: Shri Sanajy Dhariwal, CIT-DR

Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

…d and met with by the AO. The Ground of appeal No. 1 is dismissed. ‘’7.15 In view of the above mentioned facts, the material brought on record by the AO and the decision of CIT vs Durga Prasad More (1971) 82 ITR 540 and the case of Sumati Dayal vs CIT (supra) 214 ITR 801 (SC), the test of human probabilities needs to be applied and true nature of the transaction has to be ascertained in light of the surrounding circumstances. Considering the facts and circumstances of the 4 NARESH KUMAR ARORA VS DCIT , CIRCLE-6, JAIPUR case, I find that the appellant has indulged in dubious share transaction meant to account for…

DCIT, CC-7(3), Mum, Bai, Mumbai vs. M/S. Nishrin Trading and Investment Pvt. Ltd., Mumbai

In the result, appeal filed by the Revenue is allowed and the cross objection filed by the assessee is dismissed

ITA 6125/MUM/2019[2008-09]Status: DisposedITAT Mumbai21 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 139(1)Section 143(3)Section 148Section 153CSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) & SMT. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA 6125/Mum/2019 (Assessment year 2008-09) Deputy Commissioner of Income-tax- vs M/s Nishrin Trading and CC-7(3), Mumbai, Room No.655 Investment Pvt Ltd, Ground Floor, Aayakar Bhavan, M.K. Road, Sir Navroji Vakil Street, Grant Mumbai-400 020 Road, Mumbai-400 007 PAN : AAACN1760J CROSS OBJECTOR RESPONDENT C.O. 42/Mum/2021 (Arising out of ITA 6125/Mum/2019) (Assessment year 2008-09) Assessee represented by Shri Rushabh Mehta, CA Department represented by Shri Dh…

Komal Nagpal, South Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, the appeal of the assessee is allowed

ITA 952/DEL/2021[2017-18]Status: DisposedITAT Delhi16 Sept 2022AY 2017-18

Bench: Sh. N. K. Choudhrydr. B. R. R. Kumarita No. 952/Del/2021 : Asstt. Year : 2017-18 Komal Nagpal, Vs Dcit, B-217, Greater Kailash, Part-1, Central Circle-27, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aiypn2658R

For Appellant: Sh. Pradeep Dinodia, CAFor Respondent: Ms. Ranu Mukherjee, CIT(DR)

Section 132(4)Section 153ASection 69A

…eo physician. The ld. CIT(A) has also held that referring to the statement given by the Assessee that the amount has been disclosed to tax but not honored relying on the judgment of CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC), Sumati Dayal Vs. CIT (1995) 214 ITR 801 (SC). The ld. CIT(A) held that it is beyond human probabilities that the cash was inherited by the Assessee’s mother from her late father and who passed away way back in the year 2003 which is more than 13 years prior to the search. Since the Assessee is the one who is solely operating the locker in question and was hence free to move the content…

Principal Commissioner of Income Tax-1, Kolkata vs. Arshia Global Tradecom Private Limited

In the result, the appeal filed by the revenue is allowed

ITAT/175/2021HC Calcutta13 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 143(2)Section 143(3)Section 147Section 148Section 260ASection 68

…n 145(3) of the Act. The CIT(A) in its order dated 31.01.2019 first took up for consideration as regards the validity of the reopening of the assessment. On perusal of the 1 82 ITR 540 2 (1995) 214 ITR 801 (SC) 3 154 ITR 148 (SC) ITAT 175 OF 2021 Page 5 of 16 cash trail which was discussed by the CIT, he opined that those facts were not before the assessing officer when the scrutiny assessment order was passed on 27.03.2014. Further it was noted that sufficient material evidence has been passed on to the assessing officer by the investig…

Swapnil Chandrabhan Kalwane, Aurangabad vs. Income-Tax Officer, Ward - 1(3), Aurangabad

Appeal is partly allowed in above terms

ITA 1432/PUN/2018[2010-11]Status: DisposedITAT Pune12 Sept 2022AY 2010-11

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपील सं. / Ita No.1432/Pun/2018 धनधाारण वषा / Assessment Year : 2010-11 Shri. Swapnil C. Kalwane, Gajgaon, Tq. Gangapur, Dist. Aurangabad .......अपीलाथी / Appellant Pan : Arrpk3148B

For Appellant: Shri S.N. PuranikFor Respondent: Shri M.G.Jasnani

Section 131Section 143(3)Section 148

…proceeds of 4 A.Y. : 2010-11 Shri. Swapnil C. Kalwane, agricultural produce on a single day i.e. 06.03.2010, is nothing more than a self-serving statement made by the appellant and same cannot believed. The Hon'ble Supreme Court in the case of Sumiti Dayal (214 ITR 801) has held that the genuineness of the transactions is to be considered on the basis of surrounding circumstances, human probabilities and conduct of the connected parties. A transaction does not become genuine merely because a paper trail has been created. In the present case, even the sale patties furnished by the appellant have been found to be…

The Asstt. Commr. of Income Tax, Morbi Circle, Morbi vs. M/S Vikas Sanitarywares, Morbi

In the result appeal of the Revenue is dismissed

ITA 396/RJT/2016[2013-14]Status: DisposedITAT Rajkot09 Sept 2022AY 2013-14

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 396/Rjt/2016 िनधा"रण वष"/Asstt. Years: 2013-2014

For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 68

…icient enough. As such, the same (genuineness) should also be proved by circumstantial/ surrounding evidences as A.Y. 2013-14 6 held by the Hon’ble Supreme Court in case of Durga Prasad More reported in 82 ITR 540 and in case of Smt. Sumati Dayal reported in 214 ITR 801. 11.3 The last stage comes to verify the creditworthiness of the parties. The term creditworthiness as per Black Law Dictionary refers as: "creditworthy, adj. (1924) (Of a borrower) financially sound enough that a lender will extend credit in the belief default is unlikely; fiscally healthy-creditworthiness. 11.4 Similarly in The New Lexicon Web…

DCIT Circle-3(3), Ahmedabad vs. Shri Alpeshkumar C.Patel, Ahmedabad

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

ITA 1991/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1908/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2011-2012 Alpeshkumar C. Patel, A.C.I.T., 503, Milestone Building, Vs. Circle-3(3), Drive In Road, Ahmedabad. Thaltej, Ahmedabad-380052. Pan: Aeapp9489G

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Ajay Pratap Singh CIT. D.R with Shri V.K. Singh, Sr.D.R

Section 41(1)Section 54F

…nnel is not sufficient enough. As such, the same (genuineness) should also be proved by circumstantial/ surrounding evidences as held by the Hon’ble supreme court in case of Durga Prasad More reported in 82 ITR 540 and in case of Smt. Sumati Dayal reported in 214 ITR 801. 32.3 The last stage comes to verify the creditworthiness of the parties. The term creditworthiness as per Black Law Dictionary refers as: "creditworthy, adj. (1924) (Of a borrower) financially sound enough that a lender will extend credit in the belief default is unlikely; fiscally healthy-creditworthiness. ITA nos.1908& 1991/AHD/2018 Asstt. Ye…

Deputy Commissioner of Income Tax - 3(1), Indore vs. Shri Rajeev Ajmera, Indore

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 51/IND/2018[2010-11]Status: DisposedITAT Indore31 Aug 2022AY 2010-11

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2010-11 Dcit-3(1) Shri Rajeev Ajmera, Indore बनाम/ Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Co No.23/Ind/2018 (Arising Out Of Ita No.51/Ind/2018) Assessment Year: 2010-11 Shri Rajeev Ajmera, Dcit-3(1) Indore Indore बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Assessee By Shri Mahendra Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2022 Date Of Pronouncement 31.08.2022 आदेश/ O R D E R

Section 143(2)Section 143(3)Section 14ASection 44A

…ions. The Ld. AO was not satisfied with the genuineness of services rendered by payees and applying the decision of Hon’ble Supreme Court in Lachminarayan Madan Lal Vs. CIT (1972) 86 ITR 439, McDowell and Co. Ltd. Vs. CTO 154 ITR 148 and Sumati Dayal Vs. CIT 214 ITR 801, disallowed the deduction. 8. During first-appellate proceeding, the assessee made a detailed submission to Ld. CIT(A). The assessee also invoked Rule 46A and submitted several additional-evidences, the details of which are mentioned by Ld. CIT(A) in the form of a long-list on Page No. 32 to 34 of his order. Although we do not repeat the complet…

Vinod Kumar Gupta, Uttarpradesh vs. Circle-1(1)(1), Meerut

In the result, the appeal of the assessee is allowed

ITA 664/DEL/2022[2014-15]Status: DisposedITAT Delhi30 Aug 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Sh. Surender Pal, CIT DR

Section 131Section 133(6)Section 143(3)Section 254Section 263

…them by applying the rest of human probabilities. Human minds may differ as to the reliability of a piece of evidence. But, in that sphere, the decision of the final fact-finding authority is made conclusive by law.” (P. 545)” 1. In the case of Sumati Dayal 214 ITR 801 Hon’ble Supreme Court has again given the importance of human probability and held that “The majority opinion after considering surrounding circumstances and applying the test of human probabilities had rightly concluded that the appellant’s claim about the amount being her winning from races, was not genuine. It could not be 29 Vinod Kumar Gupta…

Alpa Udaykumar Shah, Bhavnagar vs. ITO, Ward-1(2), Bhavnagar

In the result, the appeal of the assessee is allowed

ITA 391/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad26 Aug 2022AY 2014-15

Bench: Shri Waseem Ahmed, Accountant Memebr & Shri Siddhartha Nautiyal, Judicial Memebr

For Appellant: Shri Darshan GandhiFor Respondent: 08/06/2022

Section 10(38)Section 131(1)Section 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMEBR & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMEBR आयकर अपील सं./I.T.A. No. 391/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2014-15) Alpa Udaykumar Shah बनाम/ The Income Tax Officer 201, Siddhchakra Flats, Ward 1(2) Vs. Blood Bank Road, Aaykar Bhavan, Krishnanagar, Bhavnagar - Nakubaug, Bhavnagar 364001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : BFLPS7506A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/Appellant by : Shri Darshan Gandhi, Advocate Shri V.…

Dr. Shailendra Singh (Alias Shailendra Singh), Mumbai vs. DCIT CC 2 (3), Mumbai

In the result, appeals filed by the assessee are allowed

ITA 7520/MUM/2019[2007-08]Status: DisposedITAT Mumbai25 Aug 2022AY 2007-08

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Snehal ShahFor Respondent: Shri Niraj Rajan Samal

Section 143(2)Section 143(3)Section 147Section 148Section 149Section 151Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 7520/MUM/2019 (A.Y: 2007-08) Dr. Shailendra I. Singh v. DCIT– Central Circle – 2(3) (Alias Shailendra Singh) Room No. 803, 8th Floor 402A, Lotus, Hiranandani Gardens Old. C.G.O. Building (Annexe) Powai, Mumbai - 400076 M.K. Road, Mumbai - 400020 PAN: ANQPS1896K (Appellant) (Respondent) ITA.NO. 7519/MUM/2019 (A.Y: 2007-08) Dr. Pushpa Singh v. DCIT– Central Circle – 2(3) (Alias Pushpa Singh) Room No. 803 402A, Lotus, Hiranandani Gardens Old. C.G.O.…

Dr Pushpa Singh (Alias Pushpa Singh), Mumbai vs. DCIT CC 2 (3), Mumbai

In the result, appeals filed by the assessee are allowed

ITA 7519/MUM/2019[2007-08]Status: DisposedITAT Mumbai25 Aug 2022AY 2007-08

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Snehal ShahFor Respondent: Shri Niraj Rajan Samal

Section 143(2)Section 143(3)Section 147Section 148Section 149Section 151Section 153A

Deputy Commissioner of Income Tax, Central Circle-3, Income Tax Office vs. Shri Suresh Kumar Gupta, Sriganganagar

In the result the appeal of the revenue in ITA No

ITA 55/JPR/2022[2013-14]Status: DisposedITAT Jaipur24 Aug 2022AY 2013-14

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Sanjay Dhariwal, CIT lquo

Section 132Section 143(3)Section 68

…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, AM vk;dj vihy la-@ITA No. 54/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Deputy Commissioner of Income M/s N. M. Agrofood Products Tax Vs. Pvt. Ltd. 34, 35, 36, 1st Phase Udhyog Income Tax Department, Vihar, RIICO, Sri Ganganagar Central Circle-3 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCN 3552 D vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k…

Deputy Commissioner of Income Tax, Income Tax Department, Central Circle-3 vs. M/S N. M. Agrofood Products Pvt. Ltd., Sriganganagar

In the result the appeal of the revenue in ITA No

ITA 54/JPR/2022[2013-14]Status: DisposedITAT Jaipur24 Aug 2022AY 2013-14

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Sanjay Dhariwal, CIT lquo

Section 132Section 143(3)Section 68

Rajendra and Ursula Joshi Holdings Private Limited, Jaipur vs. Principal Commissioner of Income Tax-1, Jaipur

In the result both the appeal of the assessee is allowed

ITA 192/JPR/2022[2017-18]Status: DisposedITAT Jaipur24 Aug 2022AY 2017-18

For Appellant: Sh. Deepak Birla (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) a

Section 143(3)Section 263

…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, AM vk;dj vihy la-@ITA. No. 190/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rajendra and Ursula Joshi Skill Principal Commissioner of Development Private Limited, Vs. Income Tax-2, Jaipur Office No. 506 Anchor Mall, Third Floor, Anchor Mall, Ajmer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Responde…

Rajendra and Ursula Joshi Skill Development Private Limited, Jaipur vs. Principal Commissioner of Income Tax-2, Jaipur

In the result both the appeal of the assessee is allowed

ITA 190/JPR/2022[2017-18]Status: DisposedITAT Jaipur24 Aug 2022AY 2017-18

For Appellant: Sh. Deepak Birla (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) a

Section 143(3)Section 263

…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, AM vk;dj vihy la-@ITA. No. 190/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rajendra and Ursula Joshi Skill Principal Commissioner of Development Private Limited, Vs. Income Tax-2, Jaipur Office No. 506 Anchor Mall, Third Floor, Anchor Mall, Ajmer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Responde…