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“Section 131(3)”

Section References (mined)Section 131Section 131(3)15 judgments

DCIT CENTRAL CIRCLE -28, NEW DELHI, NEW DELHI vs. MANOJ KUMAR SINGH, NEW DELHI

In the result, appeal filed by the assessee is allowed in above terms and the appeal of the Revenue is dismissed

ITA 8069/DEL/2025[2013-14]Status: DisposedITAT Delhi18 Mar 2026AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 132ASection 153DSection 28

incriminating material. Then, diaries were impounded from office of M/s. Singh and Associates, which were also impounded as per provisions of section 131(3) of the Act and allegedly these diaries contained the same transactions as were given in the excel sheets. The said entries given in the excel sheet

MANOJ KUMAR SINGH,DELHI vs. DCIT(A) CENTRAL CIRCLE-28, DELHI

In the result, appeal filed by the assessee is allowed in above terms and the appeal of the Revenue is dismissed

ITA 6383/DEL/2025[2013-14]Status: DisposedITAT Delhi18 Mar 2026AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 132ASection 153DSection 28

incriminating material. Then, diaries were impounded from office of M/s. Singh and Associates, which were also impounded as per provisions of section 131(3) of the Act and allegedly these diaries contained the same transactions as were given in the excel sheets. The said entries given in the excel sheet

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 628/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 625/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 Feb 2026AY 2016-17

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND

JS ENGINEERING WORKS,SAWA CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 624/JODH/2024[2015-16]Status: DisposedITAT Jodhpur26 Feb 2026AY 2015-16

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 622/JODH/2024[2014-15]Status: DisposedITAT Jodhpur26 Feb 2026AY 2014-15

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 621/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 Feb 2026AY 2013-14

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 620/JODH/2024[2012-13]Status: DisposedITAT Jodhpur26 Feb 2026AY 2012-13

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND

DCIT, CENTRAL CIRCLE 28, NEW DELHI, NEW DELHI vs. MANOJ KUMAR SINGH, NEW DELHI

The appeal of the assessee is allowed and consequently, the appeal

ITA 3717/DEL/2025[2012-13]Status: DisposedITAT Delhi19 Sept 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Manoj Kumar Singh, Vs Dcit, S-17, Ground Floor, Central Circle-28, Panchsheel Enclave, Delhi. New Delhi - 110 017. Pan: Aaxps2824H Assessment Year: 2012-13

For Appellant: Shri Ajay Vohra &For Respondent: Shri Jitender Singh, CIT-DR
Section 131(3)Section 132(4)Section 143(3)Section 153ASection 153D

incriminating material. Then, diaries were impounded from office of M/s. Singh and Associates, which were also impounded as per provisions of section 131(3) of the Act and allegedly these diaries contained the same transactions as were given in the excel sheets. The said entries given in the excel sheet

MANOJ KUMAR SINGH,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

The appeal of the assessee is allowed and consequently, the appeal\nof the Revenue deserves to be dismissed

ITA 2237/DEL/2025[2012-13]Status: DisposedITAT Delhi19 Sept 2025AY 2012-13

Bench: SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER\nAND\nSHRI ANUBHAV SHARMA, JUDICIAL MEMBER\nManoj Kumar Singh,\nS-17, Ground Floor,\nPanchsheel Enclave,\nNew Delhi - 110 017.\nPAN: AAXPS2824H\nVs\nDCIT,\nCentral Circle-28,\nDelhi.\nITA No.2237/Del/2025\nAssessment Year: 2012-13\nITA No.3717/Del/2025\nAssessment Year: 2012-13\nDCIT,\nCentral Circle-28,\nDelhi.\nVs.\nManoj Kumar Singh,\nS-17, Ground Floor,\nPanchsheel Enclave,\nNew Delhi - 110 017.\nPAN: AAXPS2824H\n(Appellant)\nAssessee by\nRevenue

Section 131(3)Section 143(3)Section 153ASection 153D

incriminating material. Then, diaries were\nimpounded from office of M/s. Singh and Associates, which were also\nimpounded as per provisions of section 131(3) of the Act and allegedly these\ndiaries contained the same transactions as were given in the excel sheets. The\nsaid entries given in the excel sheet

DCIT, NEW DELHI vs. M/S. KHEMKA STUART LEISURE PVT. LTD., NEW DELHI

In the result, appeal filed by the assessee is allowed in above terms and the appeal of the Revenue is dismissed

ITA 6383/DEL/2015[2006-07]Status: DisposedITAT Delhi25 Feb 2025AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 132ASection 153DSection 28

incriminating material. Then, diaries were impounded from office of M/s. Singh and Associates, which were also impounded as per provisions of section 131(3) of the Act and allegedly these diaries contained the same transactions as were given in the excel sheets. The said entries given in the excel sheet

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. NARESH KUMAR GUPTA, SRIGANGANAGAR

In the results the appeal of the revenue stands dismissed and the

ITA 458/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Nov 2024AY 2014-15

Bench: Him The Order Passed Under Section 143(3) Of The Income Tax Act, [ For Short “Act” ] By The Acit, Circle, Sri Ganganagar [

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Ms. Alka Gautam (CIT) (V.H.)
Section 143(3)Section 14ASection 36(1)(iii)

आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf

THE ACIT, MEHSANA CIRCLE, MEHSANA vs. SHRI UMESH VADILAL KHAMAR, MEHSANA

In the result, the appeal of the Revenue is dismissed

ITA 1136/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Bharat Trivedi, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 131Section 131(3)Section 133ASection 143(2)Section 143(3)

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “डी“, अहमदाबाद

SHIVAJI PALACE HOTEL & CLUB PVT. LTD.,UTTAR PRADESH vs. ACIT, UTTAR PRADESH

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

ITA 2542/DEL/2017[2002-03]Status: DisposedITAT Delhi27 Apr 2023AY 2002-03

Bench: Sh. Anil Chaturvedi & Ms. Astha Chandrashivaji Palace Hotel & Vs. Acit Club Pvt. Ltd. Circle Saharanpur Dehradun Road, Up Saharanpur, Up Pan : Aaccs 6882 R (Appellant) (Respondent) Assessee By Shri Anil Jain, C.A. Revenue By Shri Amit Shukla, Sr. D.R. Date Of Hearing: 06.04.2023 Date Of Pronouncement: 27.04.2023 Order Per Anil Chaturvedi, Am :

Section 131(3)Section 143(2)Section 144Section 148Section 4

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. ASTHA

MARUTI MILLS PRIVATE LIMITED ,BALOTRA vs. ITO, BALOTRA

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

ITA 91/JODH/2020[2000-01]Status: DisposedITAT Jodhpur23 Mar 2023AY 2000-01

Bench: Shri Kul Bharat & Shri Manish Borad91/Jodh/2020 (Assessment Year- 2000-01) Vs The Ito M/S. Maruti Mills Private Ltd. G-58, Ist Phase, Industrial Balotra Area, Balotra (Appellant) (Respondent) Pan No. Aalcm 1247 M

Section 131(3)

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT