1. Vijayrattan Balkrishan Mittal v. DCIT

178 ITD 823Income Tax Appellate Tribunal2019#12294 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 143(3)Section 153ASection 153CSection 69CSection 153DSection 132Section 132(4)Section 139

Issues it is cited on

section 132(5)section 100section 153(c)(1)section 94abatement of assessmentanonymous donationsection 153(c)section 164third party informationonus of proofincome tax settlement commissionsection 31

Judgments citing 1. Vijayrattan Balkrishan Mittal v. DCIT

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…orroborative evidence found against the assessee 15 THAT ADDITION MADE MECHANICALLY IN DISREGARD OF THE MATERIAL ON RECORD BY FOLLOWING DIKTATS OF INVESTIGATION REPORT IS OTHERWISE TOO UNTENABLE: Reliance is placed on the following judicial pronouncements: i) 178 ITD 823 (Delhi - Trib.) Smt. Karuna Gargvsf. ITO (pages 340-346 of JPB) affirmed by Hon’ble High Court of Delhi reported in 457 ITR 591 (Del) 19……….. 20. There is no dispute that the shares of the two companies were purchased online, the payments have been made through banking channel, and the shares were dematerialized and the sales have been routed fro…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…orroborative evidence found against the assessee 15 THAT ADDITION MADE MECHANICALLY IN DISREGARD OF THE MATERIAL ON RECORD BY FOLLOWING DIKTATS OF INVESTIGATION REPORT IS OTHERWISE TOO UNTENABLE: Reliance is placed on the following judicial pronouncements: i) 178 ITD 823 (Delhi - Trib.) Smt. Karuna Gargvsf. ITO (pages 340-346 of JPB) affirmed by Hon’ble High Court of Delhi reported in 457 ITR 591 (Del) 19……….. 20. There is no dispute that the shares of the two companies were purchased online, the payments have been made through banking channel, and the shares were dematerialized and the sales have been routed fro…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…orroborative evidence found against the assessee 15 THAT ADDITION MADE MECHANICALLY IN DISREGARD OF THE MATERIAL ON RECORD BY FOLLOWING DIKTATS OF INVESTIGATION REPORT IS OTHERWISE TOO UNTENABLE: Reliance is placed on the following judicial pronouncements: i) 178 ITD 823 (Delhi - Trib.) Smt. Karuna Gargvsf. ITO (pages 340-346 of JPB) affirmed by Hon’ble High Court of Delhi reported in 457 ITR 591 (Del) 19……….. 20. There is no dispute that the shares of the two companies were purchased online, the payments have been made through banking channel, and the shares were dematerialized and the sales have been routed fro…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…orroborative evidence found against the assessee 15 THAT ADDITION MADE MECHANICALLY IN DISREGARD OF THE MATERIAL ON RECORD BY FOLLOWING DIKTATS OF INVESTIGATION REPORT IS OTHERWISE TOO UNTENABLE: Reliance is placed on the following judicial pronouncements: i) 178 ITD 823 (Delhi - Trib.) Smt. Karuna Gargvsf. ITO (pages 340-346 of JPB) affirmed by Hon’ble High Court of Delhi reported in 457 ITR 591 (Del) 19……….. 20. There is no dispute that the shares of the two companies were purchased online, the payments have been made through banking channel, and the shares were dematerialized and the sales have been routed fro…

Pawan Gupta, Kota vs. ITO Ward 1(3) Kota, Kota

ITA 252/JPR/2024[2012-13]Status: DisposedITAT Jaipur07 Aug 2024AY 2012-13
For Appellant: Shri Rajendra Sisodia AdvFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 10(38)Section 143(3)Section 148Section 68Section 69C

…investigation have been carried out, then nothing can be implicated against the assessee. Further, reliance is placed on the following decisions: 1. Vijayrattan Balkrishan Mittal Vs. DCIT (2019) 33 NYPTTJ 740 (Mum.) (Trib.) 2. Smt. Karuna Garg Vs. ITO (2019) 178 ITD 823 (Delhi) (Trib.) 3. Chandra Prakash Jhunjhunwala Vs. DCIT (2019) 201 TTJ 831 (Kol.) (Trib.) 4. Smt. Madhu Killa Vs. ACIT (2019) 178 DTR 236 (Kol.) (Trib.) 5. Ramprasad Agarwal Vs. ITO (2019) 174 ITD 286 (Mum.)(Trib.) 6. DCIT Vs. Saurabh Mittal (2018) 172 DTR 291 (Jaipur) (Trib.) 7. Mahavir Jhanwar Vs. ITO (2019) 55 CCH 150 (Kol.) (Trib.) 8. Arun K…

Madan Mohan Gupta, Kota vs. ITO Ward 1(3), Kota

ITA 246/JPR/2024[2012-13]Status: DisposedITAT Jaipur07 Aug 2024AY 2012-13
For Appellant: Shri Rajendra Sisodia AdvFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 10(38)Section 143(3)Section 148Section 68Section 69C

…investigation have been carried out, then nothing can be implicated against the assessee. Further, reliance is placed on the following decisions: 1. Vijayrattan Balkrishan Mittal Vs. DCIT (2019) 33 NYPTTJ 740 (Mum.) (Trib.) 2. Smt. Karuna Garg Vs. ITO (2019) 178 ITD 823 (Delhi) (Trib.) 3. Chandra Prakash Jhunjhunwala Vs. DCIT (2019) 201 TTJ 831 (Kol.) (Trib.) 4. Smt. Madhu Killa Vs. ACIT (2019) 178 DTR 236 (Kol.) (Trib.) 5. Ramprasad Agarwal Vs. ITO (2019) 174 ITD 286 (Mum.)(Trib.) 6. DCIT Vs. Saurabh Mittal (2018) 172 DTR 291 (Jaipur) (Trib.) 7. Mahavir Jhanwar Vs. ITO (2019) 55 CCH 150 (Kol.) (Trib.) 8. Arun K…

Rajrajeshwari Gupta, Kota vs. ITO, Ward 1(1), Kota

In the result, the appeal of the assessee is allowed with no orders as to costs

ITA 245/JPR/2024[2012-13]Status: DisposedITAT Jaipur07 Aug 2024AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rajendra Sisodia AdvFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 10(38)Section 143(3)Section 148Section 68Section 69C

…investigation have been carried out, then nothing can be implicated against the assessee. Further, reliance is placed on the following decisions: 1. Vijayrattan Balkrishan Mittal Vs. DCIT (2019) 33 NYPTTJ 740 (Mum.) (Trib.) 2. Smt. Karuna Garg Vs. ITO (2019) 178 ITD 823 (Delhi) (Trib.) 3. Chandra Prakash Jhunjhunwala Vs. DCIT (2019) 201 TTJ 831 (Kol.) (Trib.) 4. Smt. Madhu Killa Vs. ACIT (2019) 178 DTR 236 (Kol.) (Trib.) 5. Ramprasad Agarwal Vs. ITO (2019) 174 ITD 286 (Mum.)(Trib.) 6. DCIT Vs. Saurabh Mittal (2018) 172 DTR 291 (Jaipur) (Trib.) 7. Mahavir Jhanwar Vs. ITO (2019) 55 CCH 150 (Kol.) (Trib.) 8. Arun K…

Clayton Charles Pinto, Mumbai vs. Int Tax Ward 3(3)(1), Mumbai

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

ITA 102/MUM/2023[2017-18]Status: DisposedITAT Mumbai09 Jun 2023AY 2017-18

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleclayton Charles Pinto Mumbai. V. Int Tax Ward 3(3)(1) Mumbai. Air India Building, Mumbai- 400021 303 Palm Beach Apartments, 31 J P Road, Andheri West Mumbai- 400061

Section 133(6)Section 142(1)Section 143(1)Section 143(2)

…aw & Bros. v. CIT [1959] 37 ITR 271 (SC); Page No. | 13 CLAYTON CHARLES PINTO  Pr. CIT v. Ajay Surendrabhai Patel [2016] 69 taxmann.com 309 (Guj.).  Vijayrattan Balkrishan Mittal Vs. DCIT (2019) 33 NYPTTJ 740 (Mum.)(Trib.)  Smt. Karuna Garg Vs. ITO (2019) 178 ITD 823 (Delhi) (Trib.)  Chandra Prakash Jhunjhunwala Vs. DCIT (2019) 201 TTJ 831 (Kol.) (Trib.) Smt. Madhu Killa Vs. ACIT (2019) 178 DTR 236 (Kol.) (Trib.)  Ramprasad Agarwal Vs. ITO (2019) 174 ITD 286 (Mum.) (Trib.)  DCIT VS. Saurabh Mittal (2018) 172 DTR 291 (Jaipur) (Trib.)  Mahavir Jhanwar Vs. ITO (2019) 55 CCH 150 (Kol) (Trib.)  Arun Kumar & O…

1. Vijayrattan Balkrishan Mittal v. DCIT (178 ITD 823) — Cited in 8 Judgments | BharatTax