How many judgments cite Trib) (v) Pramod Singla v. ACIT?

17 judgments on BharatTax cite Trib) (v) Pramod Singla v. ACIT (154 Taxmann.com 347), spanning 2024 to 2025.

Which sections of the Income Tax Act does Trib) (v) Pramod Singla v. ACIT come up under?

It is most often cited in judgments turning on Section 115BBE, Section 143(3), Section 69, Section 133A, Section 69A, Section 69B.

Trib) (v) Pramod Singla v. ACIT

154 Taxmann.com 347Income Tax Appellate Tribunal2023#6540 most cited

What is Trib) (v) Pramod Singla v. ACIT authority for?

Section 115BBE does not apply to the taxation of unexplained cash credits or other unexplained assets under sections 68, 69, 69A, 69B, and 69D when such amounts are treated as business income.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Also referred to as

Pramod Singla v. ACIT · section 115BBE · section 69 · section 69A · section 69B · section 69D · unexplained cash credits · unexplained assets · business income

Sections most often in play

Section 115BBE Section 143(3)Section 69 Section 133A Section 69A Section 69B Section 28 Section 68

Issues it is cited on

abatement of assessment section 153a proceedings section 69d section 69b third party information section 158bd survey under section 133a statement under section 132(4)assistant director section 156 revision u/s 263 section 271aab

Judgments citing Trib) (v) Pramod Singla v. ACIT

Pranati Buildcon, Kota vs. ACIT/DCIT Cen Cir, Kota

In the result, the appeal of the assessee is allowed

ITA 95/JPR/2025[2018-19]Status: DisposedITAT Jaipur23 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Hanedra Gargieya, Adv. (V.C.)For Respondent: Mrs. Anita Rinesh, JCIT, Sr.-DR a

Section 115BSection 133ASection 143(3)Section 234ASection 244ASection 69C

…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. 95/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2018-19 Pranati Buildcon cuke The ACIT/DCIT, Vs. Parshavnath Complex, Parshvnath Central Circle, Enclave Extn. Kunhadi, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AALFP0844Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Hanedra Gargieya, Adv.…

Life Care Hospital, Sirohi vs. ACIT/DCIT, Circle-1, Jodhpur

In the result, appeal of the assessee is allowed

ITA 938/JODH/2024[2017-18]Status: DisposedITAT Jodhpur24 Jun 2025AY 2017-18

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 115BSection 133ASection 142(1)Section 143(1)Section 143(2)Section 234ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 938/Jodh/2024 Assessment Year: 2017-18 Life Care Hospital Vs. CIT(A), Tatoili Road, Opp. Sai Baba Jaipur. Mandir, P.O. Aburoad, Dist. Sirohi. PAN No.: AAFFL2914H Appellant Respondent Appellant by Sh. Sarla Agarwal, C.A. Respondent by Sh. Karni Dan, Addl. CIT(Sr. DR) Date of Hearing 05/05/2025 24/06/2025 Date of Pronouncement ORDER PER: DR. S. SEETHALAKSHMI, J.M. This is an appeal filed by the assessee against the order of learned CIT (A), Jaipur-4 dat…

Mukesh Kumar Ahuja, Kota vs. ACIT, Central Circle, Kota

In the result, this appeal of the assessee is allowed

ITA 109/JPR/2025[2019-20]Status: DisposedITAT Jaipur07 Apr 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajendra Sisodia, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR

Section 115BSection 127Section 133ASection 139Section 142Section 143(2)Section 143(3)Section 69

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] 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. 109/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2019-20 Mukesh Kumar Ahuja cuke The ACIT, Vs. 1-SA-3, Vigyan Nagar, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABKPA3722C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajendra Sisodia, C.A. jktLo dh vksj ls@Revenue by : Mrs. Swapn…

Parshavnath Associates, Kota vs. ACIT/DCIT, Central Circle, Kota

In the result, both the appeal filed by separate assessee are allowed in terms of the above observations

ITA 1358/JPR/2024[2018-19]Status: DisposedITAT Jaipur19 Mar 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Adv.&For Respondent: Smt. Runi Pal, CIT a

Section 133ASection 139Section 143(3)Section 234ASection 244ASection 69C

…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. 1357 /JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2018-19 Parshavnath Buildestate Private cuke The ACIT/DCIT, Limited, Vs. Central Circle, Kota. 1, Ballabh Bari Shopping Complex, Ballabh Bari, Kota-324007. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCP 8699C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 1358 /JPR/2…

Parshwanath Buildestate Private Limited, Kota vs. ACIT/DCIT, Central Circle, Kota

In the result, both the appeal filed by separate assessee are allowed in terms of the above observations

ITA 1357/JPR/2024[2018-19]Status: DisposedITAT Jaipur19 Mar 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Adv.&For Respondent: Smt. Runi Pal, CIT a

Section 133ASection 139Section 143(3)Section 234ASection 244ASection 69C

…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. 1357 /JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2018-19 Parshavnath Buildestate Private cuke The ACIT/DCIT, Limited, Vs. Central Circle, Kota. 1, Ballabh Bari Shopping Complex, Ballabh Bari, Kota-324007. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCP 8699C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 1358 /JPR/2…

Mujmmeel, Kota vs. ACIT-Central Circle, Kota

In the result, appeal of the assessee is allowed

ITA 620/JPR/2024[2020-21]Status: DisposedITAT Jaipur14 Feb 2025AY 2020-21

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Miss. Swatika Jha, AdvFor Respondent: Ms. Alka Gautam, CIT a

Section 115BSection 133ASection 139Section 143(2)Section 143(3)Section 263Section 69Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA. No. 620/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2020-21 cuke Mujmmeel ACIT, Vs. 7-B Friends Colony, Gramin Central Circle, Police Road Borkheda, Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AVDPM 7832 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Miss. Swatika Jha, Adv. jktLo dh vksj ls@ Revenue by…

Mahesh Kumar, Rajgarh Alwar vs. Pr. CIT Central Jaipur, Jaipur

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2024[2018-2019]Status: DisposedITAT Jaipur27 Nov 2024AY 2018-2019

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalmahesh Kumar, Prop. M/S. Bhagwan Sahai & Sons, Station Road, Rajgarh, Alwar – 301 408. Pan No.: Adrpk 4704 K ..... Appellant Vs. Pr. Cit, (Central) Jaipur, Jaipur – 302 005 ..... Respondent

For Appellant: Mr. S. B. Natani, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, Ld. CIT-DR

Section 115BSection 133ASection 139(1)Section 143(3)Section 263Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Mahesh Kumar, Prop. M/s. Bhagwan Sahai & Sons, Station Road, Rajgarh, Alwar – 301 408. PAN No.: ADRPK 4704 K ..... Appellant Vs. Pr. CIT, (Central) Jaipur, Jaipur – 302 005 ..... Respondent Appellant by : Mr. S. B. Natani, CA, Ld. AR Respondent by : Mr. Arvind Kumar, Ld. CIT-DR Date of hearing : 27/11/2024 Date of pronouncement : 27/11/2024 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of Ld. PCIT (Central), Jaipur dated 19.…

Sh. Surendra Kumar Patni, Jaipur vs. ACIT, Circle-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 977/JPR/2024[2017-18]Status: DisposedITAT Jaipur21 Nov 2024AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalshri Surendra Kumar Patni, C/O. M/S. Kalani & Co., 5Th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur, Rajasthan – 302 015. Pan No.: Adupp9249 D ..... Appellant Vs. Acit, Circle-2, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan – 302 005. ..... Respondent Appellant By : Mr. P.C. Parwal, Ca, Ld. Ar Respondent By : Mrs. Anita Rinesh, Ld. Sr. Dr Date Of Hearing : 19/11/2024 Date Of Pronouncement : 21/11/2024 O R D E R Per Gagan Goyal, A.M: This Appeal By Assessee Is Directed Against The Order Of Ld. Cit (A), Jaipur Dated 25.06.2024 Passed U/S. 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For A.Y. 2017-18. The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Mr. P.C. Parwal, CA, Ld. ARFor Respondent: Mrs. Anita Rinesh, Ld. Sr. DR

Section 115BSection 133Section 133ASection 139(1)Section 143(2)Section 250Section 36(1)(va)Section 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Shri Surendra Kumar Patni, C/o. M/s. Kalani & Co., 5th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur, Rajasthan – 302 015. PAN No.: ADUPP9249 D ..... Appellant Vs. ACIT, Circle-2, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan – 302 005. ..... Respondent Appellant by : Mr. P.C. Parwal, CA, Ld. AR Respondent by : Mrs. Anita Rinesh, Ld. Sr. DR Date of hearing : 19/11/2024 Date of pronouncement : 21/11/2024 O R D E R PER GAGAN GOYAL,…

Swaroop Narain Shiv Narain, Jaipur, Rajasthan vs. ACIT, Central Circle - 3, Jaipur, Rajasthan

ITA 517/JPR/2024[2018-19]Status: DisposedITAT Jaipur17 Oct 2024AY 2018-19

For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115BSection 127Section 143(2)Section 143(3)Section 69Section 69B

…e ITAT which have accepted the above legal proposition and consequently non-applicability of the provisions of section 115BBE: • Govind Gidomal Lulla v. CIT ITA No. 2285/Mum/2022 • Deepak Setia v. DCIT 106 ITR (T) 125 (Amritsar- Trib.) • Pramod Singla v. ACIT 154 Taxmann.com 347 (Chandigarh) • ITO v. Riddhi Siddhi Jewellers 107 ITR (Trib) 662 (Rajkot) • Overseas Leather v. DCIT 107 ITR (Trib) 688 (Chennai) 4. Further reliance is placed on a recent decision of Hon'ble ITAT, Amritsar Bench in the case of Milki Mal Des Raj Jain v. ACIT, (2024) 114 ITR (Trib.) 17 (Amritsar), which has followed the Rajasthan High Cour…

Prakash Chand Saini, Sikandra vs. PCIT(Central)Jaipur, Jaipur

ITA 479/JPR/2024[2019-20]Status: DisposedITAT Jaipur01 Aug 2024AY 2019-20

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Shailendra Sharma, CIT-DR

Section 133ASection 139Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं./ITA No. 477/JP/2024 निर्धारण वर्ष / Assessment Years : 2019-20 Mukesh Kumar Saini Prop. Nirankar Motors Agra Road, Tehsil- Sikrai Sikandara, Dausa बनाम Vs. स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: BUAPS 7842 H अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 478/JP/2024 निर्धारण वर्ष / Assessment Years : 2019-20 Laxmi Nar…

Laxmi Narayan Saini, Sikandra vs. PCIT(Central), Jaipur

ITA 478/JPR/2024[2019-20]Status: DisposedITAT Jaipur01 Aug 2024AY 2019-20

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Shailendra Sharma, CIT-DR

Section 133ASection 139Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं./ITA No. 477/JP/2024 निर्धारण वर्ष / Assessment Years : 2019-20 Mukesh Kumar Saini Prop. Nirankar Motors Agra Vs. Road, Tehsil- Sikrai Sikandara, Dausa बनाम The Pr. Commissioner of Income Tax- (Central), Jaipur-05 स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: BUAPS 7842 Η अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 478/JP/…

Mukesh Kumar Saini, Sikandara vs. PCIT(Central), Jaipur

In the result, the appeal of the assessee is in ITA no

ITA 477/JPR/2024[2019-20]Status: DisposedITAT Jaipur01 Aug 2024AY 2019-20

Bench: or at the time of hearing.” 5. It is seen that the only grievance raised by the assessee is that PCIT erred in holding the order of the assessment as erroneous in so far as prejudicial to the interest of the revenue. Brief facts related to the issue are culled out are that in this case a Survey action u/s 133A of the Act was carried out on 26.02.2019 at the business premises of the assessee firm M/s Nirankar Tiles and Sanitory 4

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Shailendra Sharma, CIT-DR

Section 133ASection 139Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 477/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Mukesh Kumar Saini The Pr. Commissioner of Vs. Prop. Nirankar Motors Agra Income Tax- (Central), Road, Tehsil- Sikrai Sikandara, Jaipur-05 Dausa LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BUAPS 7842 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 478/JP/2024 fu/k…

Income Tax Officer W 1, Hassan vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 115BSection 132(4)Section 250Section 69B

…5BBE of the act. (i) Bunty Kumar V. ACIT/Deputy Commissioner of Income Tax (2023) 157 Taxmann.com 245 (Amrtisar-Trib) (ii) DDK Spinning Mills V. Deputy Commissioner of Income Tax (2023) 157 Taxmann.com 817 (Chandigarh-Trib) (iii) Parmod Singla V. ACIT (2023) 154 Taxmann.com 347 (Chandigarh-Trib) (iv) Deepak Setia V. Deputy Commissioner of Income Tax (2023) 155 Taxmann.com 293 (Amritsar – Trib) (v) Harish Sharma V. ITO (IT Appeal No.327 (Chd) of 2020, dt.11.05.2021 (vi) Daulatram Rawatmull V. CIT (1967) 64 ITR 593 (Calcutta) (vii) Mansfield & Sons V. CIT (1963) 48 ITR 254 (Calcutta) ITA Nos.1156 & 1163 to 1166/B…