Super Malls P. Ltd. v. PCIT-8, New Delhi

115 Taxmann.com 105Supreme Court of India2020#1204 most cited

What is Super Malls P. Ltd. v. PCIT-8, New Delhi authority for?

Recording a valid satisfaction note by the Assessing Officer of the searched person is mandatory to initiate proceedings under Section 153C against another person whose material was seized. Without this satisfaction note, the Section 153C proceedings are invalid and vitiated by law.

94

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

Super Malls P. Ltd. v. PCIT-8 · Section 153C · satisfaction note · mandatory satisfaction · AO of searched person · validity of 153C proceedings · documents seized · Section 153A · search assessment · jurisdiction

Sections most often in play

Section 153ASection 153CSection 132Section 143(3)Section 127Section 139(1)Section 147Section 148

Issues it is cited on

section 153c proceedingssection 153c(1)section 127satisfaction notesection 129documents seizedsection 292csection 132(1)section 149section 40a(3)section 132aon-money

Judgments citing Super Malls P. Ltd. v. PCIT-8, New Delhi

M/S MODEL TANNERS (INDIA) PVT. LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, KANPUR

In the result, ITA No. 374/LKW/2017 is partly allowed while ITA No

ITA 375/LKW/2017[2009-10]Status: DisposedITAT Lucknow30 Jan 2026AY 2009-10
For Appellant: Sh. Ashish Jaiswal, AdvFor Respondent: Sh. Puneet Kumar, CIT DR
Section 153ASection 153CSection 153DSection 801BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.374 & 375/LKW/2017 A.Ys. 2005-06 & 2009-10 M/s MODEL TANNERS (INDIA) PVT. vs. ACIT, LTD., C/o Sultan Tanners, Jajmau, Central Circle-II, Kanpur Kanpur-208010 PAN: AAACM9319D (Appellant) (Respondent) Assessee by: Sh. Ashish Jaiswal, Adv Revenue by: Sh. Puneet Kumar, CIT DR Date of hearing: 04.11.2025 Date of pronouncement: 30.01.2026 O R D E R PER NIKHIL CHOUDHARY, A.M. These two appeals have been filed by the assessee against the orders of the l…

M/S MODEL TANNERS (INDIA) PVT. LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, KANPUR

In the result, ITA No. 374/LKW/2017 is partly allowed while ITA No

ITA 374/LKW/2017[2005-06]Status: DisposedITAT Lucknow30 Jan 2026AY 2005-06
For Appellant: Sh. Ashish Jaiswal, AdvFor Respondent: Sh. Puneet Kumar, CIT DR
Section 153ASection 153CSection 153DSection 801BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.374 & 375/LKW/2017 A.Ys. 2005-06 & 2009-10 M/s MODEL TANNERS (INDIA) PVT. vs. ACIT, LTD., C/o Sultan Tanners, Jajmau, Central Circle-II, Kanpur Kanpur-208010 PAN: AAACM9319D (Appellant) (Respondent) Assessee by: Sh. Ashish Jaiswal, Adv Revenue by: Sh. Puneet Kumar, CIT DR Date of hearing: 04.11.2025 Date of pronouncement: 30.01.2026 O R D E R PER NIKHIL CHOUDHARY, A.M. These two appeals have been filed by the assessee against the orders of the l…

SH. RAJAN VERMA,DELHI vs. DCIT,CENTRAL CIRCLE-30, DELHI

In the result, all the appeals filed by the assessee are partly allowed

ITA 968/DEL/2025[2020-21]Status: DisposedITAT Delhi23 Dec 2025AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 127Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 967/DEL/2025 (A.Y. 2019-20) Sh. RajanVerma Vs. DCIT 101, 1st Floor, Laxmi Tower-II Central Circle-30 LSC, Pitampura, New Delhi SaraswatiVihar, North West Delhi-110034PAN: ACTPV3583E Appellant Respondent Appellant by Shri Ved Jain, Adv. and Shri AyushGarg, CA Respondent Ms. Amisha S. Gupt, CIT-DR by Date of Hearing 08.10.2025 Date of Pronouncement 23.12.2025 ORDER PER YOGESH KUMAR U.S., JM: The captioned appeals are filed by the assessee against the…

SH. RANJAN VERMA,DELHI vs. DCIT,CENTRAL CIRCLE-30, DELHI

In the result, all the appeals filed by the assessee are partly allowed

ITA 967/DEL/2025[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 127Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 967/DEL/2025 (A.Y. 2019-20) Sh. RajanVerma Vs. DCIT 101, 1st Floor, Laxmi Tower-II Central Circle-30 LSC, Pitampura, New Delhi SaraswatiVihar, North West Delhi-110034PAN: ACTPV3583E Appellant Respondent Appellant by Shri Ved Jain, Adv. and Shri AyushGarg, CA Respondent Ms. Amisha S. Gupt, CIT-DR by Date of Hearing 08.10.2025 Date of Pronouncement 23.12.2025 ORDER PER YOGESH KUMAR U.S., JM: The captioned appeals are filed by the assessee against the…

SH. RAJAN VERMA,DELHI vs. DCIT,CENTRAL CIRCLE-30, DELHI

In the result, all the appeals filed by the assessee are partly allowed

ITA 966/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Dec 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 127Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 967/DEL/2025 (A.Y. 2019-20) Sh. RajanVerma Vs. DCIT 101, 1st Floor, Laxmi Tower-II Central Circle-30 LSC, Pitampura, New Delhi SaraswatiVihar, North West Delhi-110034PAN: ACTPV3583E Appellant Respondent Appellant by Shri Ved Jain, Adv. and Shri AyushGarg, CA Respondent Ms. Amisha S. Gupt, CIT-DR by Date of Hearing 08.10.2025 Date of Pronouncement 23.12.2025 ORDER PER YOGESH KUMAR U.S., JM: The captioned appeals are filed by the assessee against the…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. CHITRAVEL VETRIMARAN, CHENNAI

ITA 905/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Oct 2025AY 2019-20
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 250Section 271D

…ts that in the absence of any satisfaction note recorded by Ld. AO of searched person framing of assessment u/s 153C is not sustainable in law. The appellant relied on the decision of Hon'ble Supreme Court in the case of M/s. Super Malls Pvt. Ltd. Vs. PCIT-8 (115 Taxmann.com 105) dated 05-03-2020. The Appellant also relied on CBDT Circular No.24/2015 dated 31-12-2015 which state that for the purpose of Sec. 158BD, the recording of satisfaction is prerequisite and satisfaction note must be prepared by AO before he transmits the record to the other AO who has jurisdiction over such person. The CBDT has also accepte…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. CHITRAVEL VETRIMARAN, CHENNAI

ITA 904/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Oct 2025AY 2017-18
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 250Section 271D

…ts that in the absence of any satisfaction note recorded by Ld. AO of searched person framing of assessment u/s 153C is not sustainable in law. The appellant relied on the decision of Hon'ble Supreme Court in the case of M/s. Super Malls Pvt. Ltd. Vs. PCIT-8 (115 Taxmann.com 105) dated 05-03-2020. The Appellant also relied on CBDT Circular No.24/2015 dated 31-12-2015 which state that for the purpose of Sec. 158BD, the recording of satisfaction is prerequisite and satisfaction note must be prepared by AO before he transmits the record to the other AO who has jurisdiction over such person. The CBDT has also accepte…

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 237/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 May 2025AY 2011-12

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…IN INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.234 to 237/Bang/2020 Assessment Year : 2008-09 to 2011-12 M/s. Eagle Traders and Logistics, Vs. DCIT, 126/18, 1st Cross, Nehru Colony, Central Circle –2(3), Bellary – 583 101. Bangalore. PAN :AACFE 4265 D APPELLANT RESPONDENT Assessee by : Shri. Prashanth G S, CA Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.05.2025 Date of Pronouncement : 29.05.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : All these ITA Nos. 234, 235,…

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 236/BANG/2020[2010-11]Status: DisposedITAT Bangalore29 May 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…IN INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.234 to 237/Bang/2020 Assessment Year : 2008-09 to 2011-12 M/s. Eagle Traders and Logistics, Vs. DCIT, 126/18, 1st Cross, Nehru Colony, Central Circle –2(3), Bellary – 583 101. Bangalore. PAN :AACFE 4265 D APPELLANT RESPONDENT Assessee by : Shri. Prashanth G S, CA Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.05.2025 Date of Pronouncement : 29.05.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : All these ITA Nos. 234, 235,…

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

ITA 235/BANG/2020[2009-10]Status: DisposedITAT Bangalore29 May 2025AY 2009-10

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…IN INCOME TAX APPELLATE TRIBUNAL "A" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.234 to 237/Bang/2020 Assessment Year: 2008-09 to 2011-12 M/s. Eagle Traders and Logistics, Vs. DCIT, 126/18, 1st Cross, Nehru Colony, Central Circle –2(3), Bellary - 583 101. Bangalore. PAN :AACFE 4265 D APPELLANT RESPONDENT Assessee by : Shri. Prashanth G S, CA Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.05.2025 Date of Pronouncement: 29.05.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : All these ITA Nos.234, 235, 236…

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 234/BANG/2020[2008-09]Status: DisposedITAT Bangalore29 May 2025AY 2008-09

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…IN INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.234 to 237/Bang/2020 Assessment Year : 2008-09 to 2011-12 M/s. Eagle Traders and Logistics, Vs. DCIT, 126/18, 1st Cross, Nehru Colony, Central Circle –2(3), Bellary – 583 101. Bangalore. PAN :AACFE 4265 D APPELLANT RESPONDENT Assessee by : Shri. Prashanth G S, CA Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.05.2025 Date of Pronouncement : 29.05.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : All these ITA Nos. 234, 235,…

ACIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. SHAKILA BAIG, HYDERABAD

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

ITA 515/HYD/2022[2009-10]Status: DisposedITAT Hyderabad30 Apr 2025AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Abhishek Garg, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.515/Hyd./2022 Assessment Year 2009-2010 The ACIT, Central Smt. Shakila Baig, vs. Circle-3(1), Hyderabad – 500 016. Hyderabad. PIN - 500 004. Telangana. PAN ACEPB4099E (Appellant) (Respondent) For Revenue : Ms. M. Narmada, CIT-DR For Assessee : Shri Abhishek Garg, Advocate Date of Hearing : 27.03.2025 Date of Pronouncement : 30.04.2025 ORDER PER MANJUNATHA G. : This appeal has been filed by the Assessee against the order dated 28.07.2022 of the learned CIT(A…

M/S. KISHOR D NAIK (HUF),MUMBAI vs. ACIT, CENTRAL CIRCLE -2, THANE

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

ITA 5587/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Apr 2025AY 2012-13
Section 132Section 139(1)Section 143(3)Section 153CSection 292C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “E” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER)\nITA No. 5587/MUM/2024\n Assessment Year: 2012-13\nM/s Kishor D. Naik (HUF),\nNamrata Villa, Nallasopara\nRoad, Bolinj, Virar (West),\nVirar-401303.\nPAN NO. AAEHK 8794 K\nAppellant\nAssessee by\nRevenue by\nVs.\nAsst. CIT Central Circle-2,\n6th Floor, Room No. 13, Ashar I.T.\nPark, Road No. 16-Z, Wagle\nIndustrial Estate,\nThane (West)-400604.\nRespondent\nMr. Suchek Anchaliya, CA\nMr. Biswanath Das, CIT-DR\nDate of Hearing\nDate of prono…

SRIDHAR PINNAMANENI,VIJAYAWADA vs. ACIT, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeal filed by the assessee for the A

ITA 80/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam18 Mar 2025AY 2018-19
For Appellant: Shri C.Subrahmanyam, ARFor Respondent: : Dr.Satyasai Rath, CIT(DR)
Section 127Section 132Section 143(3)Section 153CSection 250

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH Before Shri Manjunatha G., Accountant Member and Shri K. Narasimha Chary, Judicial Member आ.अपी.सं /ITA No.78 to 80/Viz/2025 (निर्धारण वर्ा/Assessment Year: 2016-17 to 2018-19) Sridhar Pinnamaneni Vs. ACIT Vijayawada Central Circle [PAN : ATDPP8744N] Vijayawada (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri C.Subrahmanyam, AR रधजस् व द्वधरध/Revenue by:: Dr.Satyasai Rath, CIT(DR) सुिवधई की तधरीख/Date of hearing: 12/03/2025 घोर्णध की तधरीख/Date of 18/03/2025 Pronouncement: आदेश / ORDER PER. MANJUNATHA G.…

SRIDHAR PINNAMANENI,VIJAYAWADA vs. ACIT, CENTRAL CERCLE, VIJAYAWADA

In the result, appeal filed by the assessee for the A

ITA 79/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Mar 2025AY 2017-18

Bench: Shri Manjunatha G. (Accountant Member), Shri K. Narasimha Chary (Judicial Member)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: : Dr.Satyasai Rath, CIT(DR)
Section 127Section 132Section 143(3)Section 153CSection 250

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH Before Shri Manjunatha G., Accountant Member and Shri K. Narasimha Chary, Judicial Member आ.अपी.सं /ITA No.78 to 80/Viz/2025 (निर्धारण वर्ा/Assessment Year: 2016-17 to 2018-19) Sridhar Pinnamaneni Vs. ACIT Vijayawada Central Circle [PAN : ATDPP8744N] Vijayawada (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri C.Subrahmanyam, AR रधजस् व द्वधरध/Revenue by:: Dr.Satyasai Rath, CIT(DR) सुिवधई की तधरीख/Date of hearing: 12/03/2025 घोर्णध की तधरीख/Date of 18/03/2025 Pronouncement: आदेश / ORDER PER. MANJUNATHA G.…

SRIDHAR PINNAMANENI,VIJAYAWADA vs. ACIT, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeal filed by the assessee for the A

ITA 78/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam18 Mar 2025AY 2016-17

Bench: Shri Manjunatha G. (Accountant Member), Shri K. Narasimha Chary (Judicial Member)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: : Dr.Satyasai Rath, CIT(DR)
Section 127Section 132Section 143(3)Section 153CSection 250

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH Before Shri Manjunatha G., Accountant Member and Shri K. Narasimha Chary, Judicial Member आ.अपी.सं /ITA No.78 to 80/Viz/2025 (निर्धारण वर्ा/Assessment Year: 2016-17 to 2018-19) Sridhar Pinnamaneni Vs. ACIT Vijayawada Central Circle [PAN : ATDPP8744N] Vijayawada (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri C.Subrahmanyam, AR रधजस् व द्वधरध/Revenue by:: Dr.Satyasai Rath, CIT(DR) सुिवधई की तधरीख/Date of hearing: 12/03/2025 घोर्णध की तधरीख/Date of 18/03/2025 Pronouncement: आदेश / ORDER PER. MANJUNATHA G.…

ACIT, JAIPUR vs. UDAI BUILDHOME PVT LTD, JAIPUR

In the result, all the appeals of the revenue are dismissed

ITA 1486/JPR/2024[2018]Status: DisposedITAT Jaipur10 Mar 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, JM आयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024 निर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 Asstt. Commissioner of Income Tax, Central Circle-02, Jaipur बनाम Vs. M/s Udai Buildhome Pvt. Ltd. 302, Golden Sunrise Apartment, Lajpat Marg, C- Scheme, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCU 5068 J अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by: प्रत्यर्थी / Respond

For Appellant: Sh. C.M. Agarwal, CAFor Respondent: Smt. Roshanta Meena, CIT
Section 143(3)Section 153C

…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. 1399, 1400, 1401 & 1486/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 cuke Asstt. Commissioner of Income M/s Udai Buildhome Pvt. Vs. Tax, Ltd. 302, Golden Sunrise Central Circle-02, Jaipur Apartment, Lajpat Marg, C- Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCU 5068 J vihykFkhZ@Appellant i…

ACIT, JAIPUR vs. UDAI BUILDHOME PVT LTD, JAIPUR

In the result, all the appeals of the revenue are dismissed

ITA 1400/JPR/2024[2015]Status: DisposedITAT Jaipur10 Mar 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024 निर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 Asstt. Commissioner of Income बनाम M/s Udai Buildhome Pvt. Tax, Vs. Ltd. 302, Golden Sunrise Central Circle-02, Jaipur Apartment, Lajpat Marg, C- Scheme, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCU 5068 J अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee

For Appellant: Sh. C.M. Agarwal, CAFor Respondent: Smt. Roshanta Meena, CIT
Section 143(3)Section 153C

…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. 1399, 1400, 1401 & 1486/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 cuke Asstt. Commissioner of Income M/s Udai Buildhome Pvt. Vs. Tax, Ltd. 302, Golden Sunrise Central Circle-02, Jaipur Apartment, Lajpat Marg, C- Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCU 5068 J vihykFkhZ@Appellant i…

YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, CIRCLE I, ALWAR

In the result, the appeals filed by the assessee are allowed

ITA 540/JPR/2024[2018-19]Status: DisposedITAT Jaipur12 Dec 2024AY 2018-19

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

For Appellant: Shri Paridhi Jain, AdvFor Respondent: Shri Gajendra Singh (Addl.CIT) a
Section 143(2)Section 143(3)Section 145(3)Section 250Section 68

…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, AM vk;dj vihy la-@ITA. No. 540, 1044 & 1045/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2018-19, 2016-17 & 2017-18 cuke M/s Yogesh Ginning Mill The ACIT, Khesti Wale, Near Sitaram Vs. Circle-1, Alwar. Mandir, Govindgarh, Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACIPG1584D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri…

YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, ALWAR

In the result, the appeals filed by the assessee are allowed

ITA 1045/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Dec 2024AY 2017-18

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

For Appellant: Shri Paridhi Jain, AdvFor Respondent: Shri Gajendra Singh (Addl.CIT) a
Section 143(2)Section 143(3)Section 145(3)Section 250Section 68

…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, AM vk;dj vihy la-@ITA. No. 540, 1044 & 1045/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2018-19, 2016-17 & 2017-18 cuke M/s Yogesh Ginning Mill The ACIT, Khesti Wale, Near Sitaram Vs. Circle-1, Alwar. Mandir, Govindgarh, Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACIPG1584D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri…

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Super Malls P. Ltd. v. PCIT-8, New Delhi (115 Taxmann.com 105) — Cited in 94 Judgments | BharatTax