1. ACIT v. Marvel Associates (ITAT Vishakhapatnam) 2. Smt. Aparna Agrawal vs. DCIT

105 Taxmann.com 233Income Tax Appellate Tribunal2019#5481 most cited

What is 1. ACIT v. Marvel Associates (ITAT Vishakhapatnam) 2. Smt. Aparna Agrawal vs. DCIT authority for?

Disclosure of income in a statement recorded under section 132(4) is not automatically considered undisclosed income for the purpose of penalty under section 271AAB unless it is tested against the definition of undisclosed income in the Explanation to section 271AAB.

21

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

Also referred to as

Smt. Aparna Agrawal vs. DCIT · 105 Taxmann.com 233 · section 271AAB · undisclosed income · section 132(4) · search and seizure · penalty levy · Explanation to section 271AAB

Sections most often in play

Section 132Section 153ASection 274Section 132(4)Section 143(1)Section 271AABSection 11Section 115BBC

Issues it is cited on

section 158bfapenalty under section 271aabsection 271aab(1)section 271aab(1a)section 271(1b)section 44bbbsection 274(1)section 270a(2)section 271aabsurrender of incomesection 44aesection 275

Judgments citing 1. ACIT v. Marvel Associates (ITAT Vishakhapatnam) 2. Smt. Aparna Agrawal vs. DCIT

TRIFECTA PROJECTS PRIVATE LIMITED ,BENGALURU vs. DCIT, CENTRAL CIRCLE-2(2), BANGALORE

In the result, the appeal filed by the assessee is allowed

ITA 918/BANG/2025[2020-21]Status: DisposedITAT Bangalore05 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Subramanian .S, JCIT-DR
Section 132Section 143(1)Section 143(2)Section 153ASection 271ASection 274Section 37Section 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Trifecta Projects Pvt. Ltd., The Deputy #66/2, 67/1, Commissioner of Whitefield Main Road, Income Tax, Garuudacharpalya, Central Circle – Mahadevapura S.O., 2[2], Vs. Bengaluru – 560 048. Bengaluru. PAN: AACCE9717F APPELLANT RESPONDENT Assessee by : Shri V. Srinivasan, Advocate Revenue by : Shri Subramanian .S, JCIT-DR Date of Hearing : 16-09-2025 Date of Pronouncement : 05-12-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER Thi…

ST. JOSHEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

ITA 3296/CHNY/2024[2019-20]Status: DisposedITAT Chennai06 Jun 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. (Pan: Aamts 3888 G) (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph's Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. (PAN: AAMTS 3888 G) (अपीलार्थी/Appellant) v. The DCIT, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 निर्धारणवर्ष/Assessment Year:…

ST. JOSEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCOT. CENTRAL CIRCLE-1(3), CHENNAI

In the result, all the appeals filed by the assessees are allowed

ITA 3295/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 & 2020-21 v. St. Joseph’s Educational Trust, The DCIT, 56-C, Old Mahabalipuram Road, Central Circle-1(3), Sholinganallur, Chennai. Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 to 2…

ST.JOSEPHS EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

In the result, all the appeals filed by the assessees are allowed

ITA 3293/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 & 2020-21 v. St. Joseph’s Educational Trust, The DCIT, 56-C, Old Mahabalipuram Road, Central Circle-1(3), Sholinganallur, Chennai. Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 to 2…

ASSTT. CIT CENTRAL CIRCLE-2, KANPUR vs. ZAIN ALAM, KANPUR

Appeals of the Department stand dismissed, whereas the five Cross Objections filed by the assessee stand allowed

ITA 237/LKW/2022[2019-20]Status: DisposedITAT Lucknow29 Oct 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0261A (Appellant) (Respondent) C.O. No.06/Lkw/2023 [In Ita No.233/Lkw/2022] Assessment Year: 2019-20 Tabrez Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Aarpa0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The Acit V. Mehtab Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0259L (Appellant) (Respondent) C.O. No.07/Lkw/2023 [In Ita No.234/Lkw/2022] Assessment Year: 2019-20 Mehtab Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Bezps4971J

Section 127Section 132Section 143(3)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2019-20 The ACIT v. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur TAN/PAN:AARPA0261A (Appellant) (Respondent) C.O. No.06/LKW/2023 [In ITA No.233/LKW/2022] Assessment Year: 2019-20 Tabrez Alam v. The ACIT 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur TAN/PAN: AARPA0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The ACIT v. Mehtab Alam Central Circle – 2 16B/4E, S…

ASSTT.CIT, CENTRAL CIRCLE-2, KANPUR vs. ZAINA FATIMA AHMAD, KANPUR

Appeals of the Department stand dismissed, whereas the five Cross Objections filed by the assessee stand allowed

ITA 236/LKW/2022[2019-20]Status: DisposedITAT Lucknow29 Oct 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0261A (Appellant) (Respondent) C.O. No.06/Lkw/2023 [In Ita No.233/Lkw/2022] Assessment Year: 2019-20 Tabrez Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Aarpa0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The Acit V. Mehtab Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0259L (Appellant) (Respondent) C.O. No.07/Lkw/2023 [In Ita No.234/Lkw/2022] Assessment Year: 2019-20 Mehtab Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Bezps4971J

Section 127Section 132Section 143(3)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2019-20 The ACIT v. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur TAN/PAN:AARPA0261A (Appellant) (Respondent) C.O. No.06/LKW/2023 [In ITA No.233/LKW/2022] Assessment Year: 2019-20 Tabrez Alam v. The ACIT 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur TAN/PAN: AARPA0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The ACIT v. Mehtab Alam Central Circle – 2 16B/4E, S…

ASSTT.CIT, CENTRAL CIRCLE-2, KANPUR vs. SHAHEEN RABIA, KANPUR

Appeals of the Department stand dismissed, whereas the five Cross Objections filed by the assessee stand allowed

ITA 235/LKW/2022[2019-20]Status: DisposedITAT Lucknow29 Oct 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0261A (Appellant) (Respondent) C.O. No.06/Lkw/2023 [In Ita No.233/Lkw/2022] Assessment Year: 2019-20 Tabrez Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Aarpa0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The Acit V. Mehtab Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0259L (Appellant) (Respondent) C.O. No.07/Lkw/2023 [In Ita No.234/Lkw/2022] Assessment Year: 2019-20 Mehtab Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Bezps4971J

Section 127Section 132Section 143(3)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2019-20 The ACIT v. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur TAN/PAN:AARPA0261A (Appellant) (Respondent) C.O. No.06/LKW/2023 [In ITA No.233/LKW/2022] Assessment Year: 2019-20 Tabrez Alam v. The ACIT 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur TAN/PAN: AARPA0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The ACIT v. Mehtab Alam Central Circle – 2 16B/4E, S…

ASSTT. CIT, CENTRAL CIRCLE-2, KANPUR vs. MEHTAB ALAM, KANPUR

Appeals of the Department stand dismissed, whereas the five Cross Objections filed by the assessee stand allowed

ITA 234/LKW/2022[2019-20]Status: DisposedITAT Lucknow29 Oct 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0261A (Appellant) (Respondent) C.O. No.06/Lkw/2023 [In Ita No.233/Lkw/2022] Assessment Year: 2019-20 Tabrez Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Aarpa0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The Acit V. Mehtab Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0259L (Appellant) (Respondent) C.O. No.07/Lkw/2023 [In Ita No.234/Lkw/2022] Assessment Year: 2019-20 Mehtab Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Bezps4971J

Section 127Section 132Section 143(3)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2019-20 The ACIT v. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur TAN/PAN:AARPA0261A (Appellant) (Respondent) C.O. No.06/LKW/2023 [In ITA No.233/LKW/2022] Assessment Year: 2019-20 Tabrez Alam v. The ACIT 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur TAN/PAN: AARPA0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The ACIT v. Mehtab Alam Central Circle – 2 16B/4E, S…

ASSTT. CIT, CENTRAL CIRCLE-2, KANPUR vs. TABREZ ALAM, KANPUR

Appeals of the Department stand dismissed, whereas the five Cross Objections filed by the assessee stand allowed

ITA 233/LKW/2022[2019-20]Status: DisposedITAT Lucknow29 Oct 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0261A (Appellant) (Respondent) C.O. No.06/Lkw/2023 [In Ita No.233/Lkw/2022] Assessment Year: 2019-20 Tabrez Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Aarpa0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The Acit V. Mehtab Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur Tan/Pan:Aarpa0259L (Appellant) (Respondent) C.O. No.07/Lkw/2023 [In Ita No.234/Lkw/2022] Assessment Year: 2019-20 Mehtab Alam V. The Acit 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur Tan/Pan: Bezps4971J

Section 127Section 132Section 143(3)Section 271ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2019-20 The ACIT v. Tabrez Alam Central Circle – 2 16B/4E, Sultan Tanners Kanpur Compound Jajmau, Kanpur TAN/PAN:AARPA0261A (Appellant) (Respondent) C.O. No.06/LKW/2023 [In ITA No.233/LKW/2022] Assessment Year: 2019-20 Tabrez Alam v. The ACIT 16B/4E, Sultan Tanners Central Circle – 2 Compound Kanpur Jajmau, Kanpur TAN/PAN: AARPA0261A (Cross Objector) (Respondent) Assessment Year: 2019-20 The ACIT v. Mehtab Alam Central Circle – 2 16B/4E, S…

UMESH SABOO,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1009/JPR/2024[2017-18]Status: DisposedITAT Jaipur18 Sept 2024AY 2017-18

Bench: Or At The Time Of Hearing.

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Monisha Choudhary, Addl. CIT D/R
Section 132Section 132(4)Section 143(3)Section 250Section 271Section 271ASection 274

…1 Shri Umesh Saboo, Jaipur. आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 1009/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18. cuke Shri Umesh Saboo, Dy. Commissioner of Income- 657, Jai Lal Munshi Ka Rasta, Vs. tax, Central Circl-2, Chandpole Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@ PAN/GIR No. ADGPS 6659 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar, Advocate jktLo dh vksj ls@ Revenu…

UMESH SABOO,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME, CENTRAL CIRCLE-2,, JAIPUR

ITA 1008/JPR/2024[2016-17]Status: DisposedITAT Jaipur18 Sept 2024AY 2016-17
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Monisha Choudhary, Addl. CIT D/R
Section 132Section 132(4)Section 139(1)Section 143(3)Section 153ASection 250Section 271ASection 274Section 68

…1 ITA No. 1008/JP/2024 Shri Umesh Saboo, Jaipur आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"SMC" JAIPUR श्री संदीप गोसाई, न्यायिक सदस्य के समक्ष BEFORE: HON'BLE SHRI SANDEEP GOSAIN, JM आयकर अपील सं. / ITA No. 1008/JP/2024 निर्धारण वर्ष / Assessment Year : 2016-17. Shri Umesh Saboo, 657, Jai Lal Munshi Ka Rasta, Chandpole Bazar, Jaipur. बनाम Vs. Dy. Commissioner of Income- tax, Central Circl-2, Jaipur. अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायी लेखा सं./ जीआईआर सं. / PAN/GIR No. ADGPS 6659 C निर्धारिती की ओर से / Assessee by : Shri S.L. Poddar, Advocate…

MUKESH KUMAR RANKA,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, MADHYA PRADESH

Appeals are allowed

ITA 98/IND/2024[2018-19]Status: HeardITAT Indore21 Mar 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 132(4)Section 153ASection 271ASection 274

…y. CIT, Central Circle-1, Thane – ITAT, Mumbai 6. ACIT Central Circle-2, Vishakapatnam v. Marvel Associate – ITAT, Vishakapatnam - (2018) 92 Taxmann.com 109 (Vishakhapatnam- Trib) 7. Smt. Aparna Agarwal v. Dy. CIT, Central Circle, Kota – ITAT, Jaipur (2019) 105 Taxmann.com 233 (Jaipur Trib). 8. Lajwantiben M. Manglani v. Dy. CIT, Cir-I, Baroda 2020 SCC online ITAT 2690 9. Order dated 13.06.2018 - I.T.A. No. 971/JP/2017 - Anuj Mathur v. Dy. CIT, Central Circle–4, Jaipur - Jaipur ITAT Page 15 of 40 Mukesh Kumar Ranka & Anju Jain L/H of Late Sushil Jain, Indore ITA Nos.97 & 98/Ind/2024 and 104 & 103/ Ind/2024…

MUKESH KUMAR RANKA,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

ITA 97/IND/2024[2017-18]Status: HeardITAT Indore21 Mar 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 132(4)Section 153ASection 271ASection 274

…y. CIT, Central Circle-1, Thane – ITAT, Mumbai 6. ACIT Central Circle-2, Vishakapatnam v. Marvel Associate – ITAT, Vishakapatnam - (2018) 92 Taxmann.com 109 (Vishakhapatnam- Trib) 7. Smt. Aparna Agarwal v. Dy. CIT, Central Circle, Kota – ITAT, Jaipur (2019) 105 Taxmann.com 233 (Jaipur Trib). 8. Lajwantiben M. Manglani v. Dy. CIT, Cir-I, Baroda 2020 SCC online ITAT 2690 9. Order dated 13.06.2018 - I.T.A. No. 971/JP/2017 - Anuj Mathur v. Dy. CIT, Central Circle–4, Jaipur - Jaipur ITAT Page 15 of 40 Mukesh Kumar Ranka & Anju Jain L/H of Late Sushil Jain, Indore ITA Nos.97 & 98/Ind/2024 and 104 & 103/ Ind/2024…

ANJU JAIN, LR SHRI SUSHIL JAIN ,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

ITA 104/IND/2024[AY 2017-18]Status: HeardITAT Indore21 Mar 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 132(4)Section 153ASection 271ASection 274

…y. CIT, Central Circle-1, Thane – ITAT, Mumbai 6. ACIT Central Circle-2, Vishakapatnam v. Marvel Associate – ITAT, Vishakapatnam - (2018) 92 Taxmann.com 109 (Vishakhapatnam- Trib) 7. Smt. Aparna Agarwal v. Dy. CIT, Central Circle, Kota – ITAT, Jaipur (2019) 105 Taxmann.com 233 (Jaipur Trib). 8. Lajwantiben M. Manglani v. Dy. CIT, Cir-I, Baroda 2020 SCC online ITAT 2690 9. Order dated 13.06.2018 - I.T.A. No. 971/JP/2017 - Anuj Mathur v. Dy. CIT, Central Circle–4, Jaipur - Jaipur ITAT Page 15 of 40 Mukesh Kumar Ranka & Anju Jain L/H of Late Sushil Jain, Indore ITA Nos.97 & 98/Ind/2024 and 104 & 103/ Ind/2024…

ANJU JAIN, LR SUSHIL JAIN,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

ITA 103/IND/2024[AY 2018-19]Status: HeardITAT Indore21 Mar 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 132(4)Section 153ASection 271ASection 274

…y. CIT, Central Circle-1, Thane – ITAT, Mumbai 6. ACIT Central Circle-2, Vishakapatnam v. Marvel Associate – ITAT, Vishakapatnam - (2018) 92 Taxmann.com 109 (Vishakhapatnam- Trib) 7. Smt. Aparna Agarwal v. Dy. CIT, Central Circle, Kota – ITAT, Jaipur (2019) 105 Taxmann.com 233 (Jaipur Trib). 8. Lajwantiben M. Manglani v. Dy. CIT, Cir-I, Baroda 2020 SCC online ITAT 2690 9. Order dated 13.06.2018 - I.T.A. No. 971/JP/2017 - Anuj Mathur v. Dy. CIT, Central Circle–4, Jaipur - Jaipur ITAT Page 15 of 40 Mukesh Kumar Ranka & Anju Jain L/H of Late Sushil Jain, Indore ITA Nos.97 & 98/Ind/2024 and 104 & 103/ Ind/2024…

AJMER INDUSTRIES LLP,NAYA BAZAR AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, three appeals of the assessee are allowed

ITA 760/JPR/2023[2018-19]Status: DisposedITAT Jaipur09 Feb 2024AY 2018-19

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

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. Ajay Malik (CIT)
Section 132Section 153ASection 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 758 & 759/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 & 2019-20 cuke Prem Prakash Agarwal DCIT, Vs. 429/7, Naya Bazar, Ajmer Central Circle, Ajmer, Jaipur Road, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACGPA 2972 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 760/JPR/2023 fu/kZkj.k o"kZ@Assessment Yea…

PREM PRAKASH AGARWAL,NAYA BAZAR AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, three appeals of the assessee are allowed

ITA 759/JPR/2023[2019-20]Status: DisposedITAT Jaipur09 Feb 2024AY 2019-20

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

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. Ajay Malik (CIT)
Section 132Section 153ASection 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 758 & 759/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 & 2019-20 cuke Prem Prakash Agarwal DCIT, Vs. 429/7, Naya Bazar, Ajmer Central Circle, Ajmer, Jaipur Road, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACGPA 2972 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 760/JPR/2023 fu/kZkj.k o"kZ@Assessment Yea…

PREM PRAKASH AGARWAL,NAYA BAZAR AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, three appeals of the assessee are allowed

ITA 758/JPR/2023[2018-19]Status: DisposedITAT Jaipur09 Feb 2024AY 2018-19

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

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. Ajay Malik (CIT)
Section 132Section 153ASection 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 758 & 759/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 & 2019-20 cuke Prem Prakash Agarwal DCIT, Vs. 429/7, Naya Bazar, Ajmer Central Circle, Ajmer, Jaipur Road, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACGPA 2972 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 760/JPR/2023 fu/kZkj.k o"kZ@Assessment Yea…

JOINT COMMISSIONER OF INCOME TAX, AJMER vs. M/S R.P.WOOD PRODUCTS PVT. LTD., , AJMER

In the result, appeal of the assessee is allowed

ITA 370/JPR/2023[2018-19]Status: DisposedITAT Jaipur30 Nov 2023AY 2018-19

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

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT fu/kZkfjrh dh vksjls@
Section 132Section 132(4)Section 153ASection 271A

…search indicates undisclosed income or asset. 14. The ld. AR of the assessee has relied on the decision of this co-ordinate bench decision wherein on the similar facts the penalty was vacated in the case of Smt. Aparana Agarwal Vs. DCIT, CC, Kota reported at 105 Taxmann.com 233 where in the bench has held that : 4. We have considered the rival submissions as well as the relevant material on record. The AO has levied the penalty under section 271AAB of the Act in respect of the income surrendered by the assessee on account of LTCG from purchase and sale of equity shares. The question arises whether the surrender…

R P WOOD PRODUCTS PVT LTD ,NAYA BAZAR AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 302/JPR/2023[2018-19]Status: DisposedITAT Jaipur11 Jul 2023AY 2018-19

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

For Appellant: Shri C. M Agarwal (C.A.)For Respondent: Sh. Shailendra Sharma (CIT) a
Section 132Section 153ASection 271ASection 274

…arch indicates undisclosed income or asset. 14. The ld. AR of the assessee has relied on the decision of this co-ordinate bench decision wherein on the similar facts the penalty was vacated in the case of Smt. Aparana Agarwal Vs. DCIT, CC, Kota reported at 105 Taxmann.com 233 where in the bench has held that : 4. We have considered the rival submissions as well as the relevant material on record. The AO has levied the penalty under section 271AAB of the Act in respect of the income surrendered by the assessee on account of LTCG from purchase and sale of equity shares. The question arises whether the surrender…

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