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Shri Subhash Chand Ajmera, Jaipur vs Income Tax Officer, Ward-2-1, Jaipur on 2 September, 2020
Subhash Chand Jain, New Delhi vs Ito, New Delhi on 30 April, 2024
Koshal Kishor Sharma,Jaipur vs Dcit(Intl. Tax), Jaipur, Jaipur on 15 September, 2025
In view of the facts discussed herein above and following the judicial
precedents as laid down by the Hon'ble High Courts and the Coordinate Benches
decisions, supra, we are of the considered view that the assessment order deserves
to be set aside.
Koshal Kishor Sharma,Jaipur vs Dcit(Intl. Tax.) Jaipur, Jaipur on 15 September, 2025
In view of the facts discussed herein above and following the judicial
precedents as laid down by the Hon'ble High Courts and the Coordinate Benches
decisions, supra, we are of the considered view that the assessment order deserves
to be set aside.
Mohamed Sarif, Sikar vs Dcit Cir. International Taxation, ... on 21 February, 2023
We rely upon further judgments of Honble ITAT Jaipur Bench Jaipur in the
case of Sh. Subhash Chand Ajmera v/s ITO Ward 1(4), Jaipur, in ITA
No.61/Jp/2017 dt. 30.01.2020 wherein the honble ITAT has quashed the
assessment on the jurisdiction under the same facts. Hence now the matter is
directly covered. Copy of order is enclosed.
Anand Choudhary,Main Road vs Acit/Dcit, Circle-1, Ranchi on 22 August, 2025
5. M/s Suresh Chand Subhash Chand Vs I.T.O. Ward 14(1) , New Delhi
I.T.A .No.-101/Del/2015
Bench held that we are of the considered view that the assessee has been
able to explain the source of cash deposited in SBN during the period of
demonetization and already paid taxes on the income earned from the cash
sales which was the immediate source of such deposit, therefore, no further
addition could be made towards such cash.
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