SURESH K. JAJJOO v. ACIT

105 TTJ 904Income Tax Appellate Tribunal#21894 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 10(3)Section 132Section 142(1)Section 143Section 153ASection 57Section 68

Issues it is cited on

substantive assessmentprotective assessmentbeneficial ownersection 57double taxationincome from other sourcesincriminating materialsearch and seizuresection 132section 68section 142(1)transfer

Judgments citing SURESH K. JAJJOO v. ACIT

Deputy Commissioner of Income Tax, Delhi vs. Ravi Bharadwaj, Delhi

In the result, the appeal filed by the Revenue for the AY 2013-14 is dismissed

ITA 2232/DEL/2025[2013-14]Status: DisposedITAT Delhi21 Jan 2026AY 2013-14

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri V.K. Agarwal, AdvocateFor Respondent: Shri Jitender Singh, CIT DR
Section 132Section 142(1)Section 143

…by relying on the following decisions :- iii) G.K Consultants Ltd vs. ITO, ITA No. 1502/Del/2013 iv) M.P. RAMACHANDRAN vs. DCIT, (2010) 129 TTJ(Mumbai) 190 v) SURESH K. JAJJOO vs. ACIT, (2010) 39 SOT 514 (Mumbai) v) RAMESH CHAND PREM RAJ SONI (HUF) vs. ACIT, 105 TTJ 904 15. Accordingly, he allowed the appeal preferred by the assessee. 16. Considered the rival submissions and perused the material placed on record. We observed that the assessments for AYs under consideration are reassessed on the basis of search conducted in the place of the assessee and based on the material received from the BVI Company and also…

Deputy Commissioner of Income Tax, Delhi vs. Ravi Bharadwaj, Delhi

In the result, the appeal filed by the Revenue for the AY 2013-14 is dismissed

ITA 2231/DEL/2025[2012-13]Status: DisposedITAT Delhi21 Jan 2026AY 2012-13

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri V.K. Agarwal, AdvocateFor Respondent: Shri Jitender Singh, CIT DR
Section 132Section 142(1)Section 143

…by relying on the following decisions :- iii) G.K Consultants Ltd vs. ITO, ITA No. 1502/Del/2013 iv) M.P. RAMACHANDRAN vs. DCIT, (2010) 129 TTJ(Mumbai) 190 v) SURESH K. JAJJOO vs. ACIT, (2010) 39 SOT 514 (Mumbai) v) RAMESH CHAND PREM RAJ SONI (HUF) vs. ACIT, 105 TTJ 904 15. Accordingly, he allowed the appeal preferred by the assessee. 16. Considered the rival submissions and perused the material placed on record. We observed that the assessments for AYs under consideration are reassessed on the basis of search conducted in the place of the assessee and based on the material received from the BVI Company and also…

Deputy Commissioner of Income Tax, Delhi vs. Ravi Bharadwaj, Delhi

In the result, the appeal filed by the Revenue for the AY 2013-14 is dismissed

ITA 2230/DEL/2025[2011-12]Status: DisposedITAT Delhi21 Jan 2026AY 2011-12

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri V.K. Agarwal, AdvocateFor Respondent: Shri Jitender Singh, CIT DR
Section 132Section 142(1)Section 143

…by relying on the following decisions :- iii) G.K Consultants Ltd vs. ITO, ITA No. 1502/Del/2013 iv) M.P. RAMACHANDRAN vs. DCIT, (2010) 129 TTJ(Mumbai) 190 v) SURESH K. JAJJOO vs. ACIT, (2010) 39 SOT 514 (Mumbai) v) RAMESH CHAND PREM RAJ SONI (HUF) vs. ACIT, 105 TTJ 904 15. Accordingly, he allowed the appeal preferred by the assessee. 16. Considered the rival submissions and perused the material placed on record. We observed that the assessments for AYs under consideration are reassessed on the basis of search conducted in the place of the assessee and based on the material received from the BVI Company and also…

SURESH K. JAJJOO v. ACIT (105 TTJ 904) — Cited in 3 Judgments | BharatTax