Trustees Anupam Charitable Trust (1987) 167 ITR (129) (Rajasthan), CIT v. Godawari Sugar Mills Ltd.

160 CTR 107High Court2000#15059 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 115BBE Section 132 Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144A Section 148B

Issues it is cited on

prejudicial to interest of revenue inadequate enquiry lack of enquiry kelvinator section 119 erroneous and prejudicial section 263 section 26 section 142 income from other sources section 139 section 68

Judgments citing Trustees Anupam Charitable Trust (1987) 167 ITR (129) (Rajasthan), CIT v. Godawari Sugar Mills Ltd.

ZARI SILK (INDIA) PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR , JAIPUR

The appeal of the assessee is allowed

ITA 600/JPR/2025[2021-22]Status: DisposedITAT Jaipur15 Sept 2025AY 2021-22

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

For Appellant: Shri S.R. Sharma, C.A. &For Respondent: Shri Rajesh Ojha, CIT-DR a

Section 115Section 143(3)Section 148BSection 263Section 69A

…the assessment order passed by A.O. is erroneous which is not valid in the eyes of law (CIT Vs. Trustees Anupam Charitable Trust (1987) 167 ITR (129) (Rajasthan), CIT Vs. Godawari Sugar Mills Ltd. (1993) 203 ITR 108 (Bom.) and CIT Vs. Shakti Charities (2000) 160 CTR 107 (Mad.). The facts and submissions are verifiable from the assessment record. The Supreme Court in case of CIT Vs. Green World Corporation (2009) 314 ITR 81 (Supreme Court) held that ‘The jurisdiction under section 263 can be exercised only when both the following conditions are satisfied (i) the order of the assessing officer should be erroneous…

ARUN PALAWAT,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL),, JAIPUR

The appeal of the assessee is allowed

ITA 599/JPR/2025[2021-22]Status: DisposedITAT Jaipur15 Sept 2025AY 2021-22

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

For Appellant: Shri S.R. Sharma, C.A. &For Respondent: Shri Rajesh Ojha, CIT-DR a

Section 115Section 143(3)Section 148BSection 263Section 69A

ARUN KUMAR PALAWAT,JAIPUR vs. PR CIT, JAIPUR-1, JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 144/JPR/2022[2017-18]Status: DisposedITAT Jaipur11 Apr 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.K. Bhatra (CA) &For Respondent: Shri Ajey Malik, CIT D/R

Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

HINDUSTAN SALES INDUSTRIAL CORPORATION,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 94/JPR/2022[2016-17]Status: HeardITAT Jaipur10 Oct 2022AY 2016-17

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Shri Sanjay Dhariwal, CIT-DR

Section 142(1)Section 143(2)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. 94/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Hindustan Sales Industrial Corporation The Pr. CIT Vs. 1193, Churukon Ka Rasta, SMS Highway Jaipur-1 Jaipur – 302 001 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAFH 9961 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajeev Sogani, C…

SHRI RADHA GOVIND LASHKARI,JAIPUR vs. PCIT-2, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 32/JPR/2021[2015-16]Status: DisposedITAT Jaipur12 Apr 2022AY 2015-16

For Appellant: Shri S.R. Sharma (CA) and Shri R.K. Bhatra, (CA)For Respondent: Smt. Savita Bundas, (CIT D/R)

Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

…he assessment order passed by A.O. is erroneous which is not valid in the eyes of law (CIT Vs. Trustees Anupam Charitable Trust (1987) 167 ITR (129) (Rajasthan), CIT Vs. Godawari Sugar Mills Ltd. (1993) 203 ITR 108 (Bom.) and CIT Vs. Shakti Charities (2000) 160 CTR 107 (Mad.). The facts and submissions are verifiable from the assessment record. The Hon’ble Supreme Court in case of CIT Vs. Green World Corporation (2009) 314 ITR 81 (SC) held that ‘The jurisdiction under section 263 can be exercised only when both the following conditions are satisfied (i) the order of the assessing officer should be erroneous a…

M/S. GURU KRIPA CAREER INSTITUTE PVT. LTD.,SIKAR vs. PR.CIT-3, JAIPUR

In the result, appeal of the assessee is allowed

ITA 283/JPR/2020[2015-16]Status: DisposedITAT Jaipur01 Sept 2020AY 2015-16

For Appellant: Shri S.R. Sharma &For Respondent: Shri B.K. Gupta (CIT-DR)

Section 115BSection 133ASection 143(3)Section 263Section 40A(3)Section 68

…law. For this purpose, reliance was placed on the various judicial pronouncements i.e. (CIT Vs. Trustees Anupam Charitable Trust (1987) 167 ITR (129) (Rajasthan), CIT Vs. Godawari Sugar Mills Ltd. (1993) 203 ITR 108 (Bom.) and CIT Vs. Shakti Charities (2000) 160 CTR 107 (Mad.). The facts and submissions are verifiable from the assessment record. The Supreme Court in case of CIT Vs. Green World Corporation (2009) 314 ITR 81 (Supreme Court) held that ‘The jurisdiction under section 263 can be exercised only when both the following conditions are satisfied (i) the order of the assessing officer should be erroneous…