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

105 Taxmann.com 233Income Tax Appellate Tribunal2019#5394 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 132 Section 153A Section 274 Section 132(4)Section 143(1)Section 271AAB Section 11 Section 115BBC

Issues it is cited on

section 158bfa penalty under section 271aab section 271aab(1)section 271aab(1a)section 271(1b)section 44bbb section 274(1)section 270a(2)section 271aab surrender of income section 44ae section 275

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

Shri Amit Tiwari, Indore vs. The DCIT (Central)-2, Indore

ITA 699/IND/2019[2015-16]Status: DisposedITAT Indore18 Aug 2020AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Section 132Section 132(4)Section 271A

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2015-16 Shri Amit Tiwari DCIT (Central)-2 3176-E, Sudama Nagar Indore बनाम/ Indore Vs. (Appellant) (Revenue ) P.A. No.ACVPT3933C Appellant by Shri S.N. Agrawal, CA Revenue by Shri V.J. Boricha, Sr. DR Date of Hearing: 12.08.2020 Date of Pronouncement: 19.08.2020 आदेश / O R D E R PER KUL BHARAT, J.M: This appeal by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)(in short ‘Ld. CIT…