VijubhaJitubha Jadeja v. Principal Commissioner of Income-tax

154 Taxmann.com 615Reported decision2023#22767 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 115BBE Section 263 Section 68 Section 69A Section 142(1)Section 143(3)Section 144B Section 145(3)

Issues it is cited on

section 115bb section 115b section 115bbe section 115 section 69 section 68 section 11 company section 14 total income business

Judgments citing VijubhaJitubha Jadeja v. Principal Commissioner of Income-tax

Alang Steel Recycling Private Limited, Bhavnagar vs. The Pr. CIT-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1605/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalalang Steel Recycling The Pr. Cit-1, Private Limited Vs. Ahmedabad – 380 015 Ground Floor, Shop No.G-1 Sukun-1, Bhilwara Circle Bhavnagar – 364 001 [ Pan: Aamca 4837 A ] (Appellant) .. (Respondent) Assessee Represented By : Shri Parimalsinh B. Parmar, Ar Revenue Represented By : Shri R.P. Rastogi, Cit-Dr 08.12.2025 Date Of Hearing Date Of Pronouncement 16.01.2026

Section 263Section 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Alang Steel Recycling The Pr. CIT-1, Private Limited Vs. Ahmedabad – 380 015 Ground Floor, Shop No.G-1 Sukun-1, Bhilwara Circle Bhavnagar – 364 001 [ PAN: AAMCA 4837 A ] (Appellant) .. (Respondent) Assessee represented by : Shri Parimalsinh B. Parmar, AR Revenue represented by : Shri R.P. Rastogi, CIT-DR 08.12.2025 Date of Hearing Date of Pronouncement 16.01.2026 O R D E R PER SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the o…

Chandrakant Vallabhbhai Koladia, Yug Co-Op, Hsg Society vs. PCIT Central Circle-1 Vadodara, Aayakar Bhavan

Appeal of the assessee is allowed

ITA 1078/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad04 Feb 2025AY 2018-19

Bench: Or In The Course Of Hearing Of The Appeal.”

For Appellant: Shri Rasesh Shah, A.RFor Respondent: Shri Prathvi Raj Meena, CIT-D.R

Section 143(3)Section 263

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member Assessment Year 2018-19 Chandrakant Vallabhbhai The PCIT, Koladia, 201-202 Central Circle-1, Yug Co-op Hsg. Society, Vs Vadodara Nr. Jaldhara Chokdi (Respondent) GIDC, Ankleshwar-393002 PAN: AJWPK6597K (Appellant) Assessee by: Shri Rasesh Shah, A.R. Revenue by: Shri Prathvi Raj Meena, CIT-D.R. Date of hearing : 13-01-2025 Date of pronouncement : 04-02-2025 आदेश/ORDER PER : SUCHITRA KAMBLE, JUDICIAL MEMBER:- This is an appeal filed against the order dated 19-03- 2024 pa…

Suwalka and Suwalka Properties and Builders Pvt Ltd, Kota, Rajasthan vs. ACIT, Central Cirlce, Kota, Rajasthan

ITA 302/JPR/2024[2017-18]Status: DisposedITAT Jaipur03 Oct 2024AY 2017-18

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Sh. Anup Singh, Addl. CIT

Section 115BSection 129Section 142Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 68Section 69A

…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 No.302/JP/2024 fu/kZkj.k o"kZ@Assessment Years :2017-18 cuke Suwalka and Suwalka Properties Asst. Commissioner of Vs. and Builders Pvt. Ltd. Income Tax, Bundi Road, Kunhari Ladpura, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCS 7054 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Sh.…