12 (Delhi-Trib.) Deputy Commissioner of Income-tax v. Krishan Kumar

168 Taxmann.com 219Reported decision2024#23033 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 10(38)Section 250Section 68Section 139(1)Section 143(3)Section 144BSection 147Section 148

Issues it is cited on

price riggingbogus ltcgpenny stocksection 10(38)accommodation entrylong term capital gainincome-tax officersection 10section 68section 13section 250person

Judgments citing 12 (Delhi-Trib.) Deputy Commissioner of Income-tax v. Krishan Kumar

Gyan Prakash Gupta, New Delhi vs. ITO Ward-10(4), New Delhi

In the result, appeal filed by the assessee is allowed

ITA 6271/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Apr 2026AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlate Gyan Prakash Gupta Vs. Ito Through Legal Heir Raj Ward 10(4) Kumari Gupta New Delhi Plot No.6 & 7, Defence Enclave, Laxmi Nagar, East Delhi 110092 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adupg 2697 N Appellant .. Respondent

For Appellant: Sh. Ajit Gandhi, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10Section 10(38)Section 143(2)Section 143(3)Section 250Section 68

…P a g e | 1 Gyan Prakash Gupta (AY 2015-16) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER Late Gyan Prakash Gupta Vs. ITO through legal Heir Raj Ward 10(4) Kumari Gupta New Delhi Plot No.6 & 7, Defence Enclave, Laxmi Nagar, East Delhi 110092 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ADUPG 2697 N Appellant .. Respondent Appellant by : Sh. Ajit Gandhi, Adv. Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 29.01.2026 Date of Pronouncement 09.04.2026 O R D E R PER VIMAL KUMAR, JM: The appeal filed by the asse…

Pramila Agarwal, Jaipur vs. The Income Tax Officer Ward-2(5), Jaipur

In the result, the appeal of the assessee is allowed

ITA 531/JPR/2025[2011-12]Status: DisposedITAT Jaipur10 Oct 2025AY 2011-12
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 10(38)Section 147Section 148Section 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. No. 531/JPR/2025 निर्धारण वर्ष / Assessment Years : 2011-12 Pramila Agarwal Vs. 702, Akshat Vilay, Hawa Sadak, Civil Lines, Jaipur. Income Tax Officer, Ward-2(5), Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: ADNPA3346F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Tarun Mittal, C.A. राजस्…

Shrenik Kumar Virchand Mardia, Mumbai vs. ITO Ward 23(3)(6), Mumbai

In the result, the appeal of the assessee bearing ITA 558/Mum/2025 is allowed

ITA 558/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Mar 2025AY 2015-16

Bench: the date of hearing.”

For Appellant: Shri R.M. JainFor Respondent: Ms. Kavitha Kaushik (SRDR)
Section 10(38)Section 139(1)Section 144BSection 147Section 148Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S. ACCOUNTANT MEMBER Shrenik Kumar vs Income-tax Officer, Ward 22(3)(6), VirchandMardia, Mumbai, Ground Floor, 38, Champa Piramal chambers Galli, Kalbadevi, H.O. Mumbai- Dr S.S. Rao Marg, Parel, Mumbai- 400 002 400 012 PAN: AABPM7666H APPELLANT RESPONDENT Assessee by : Shri R.M. Jain Respondent by : Ms. Kavitha Kaushik (SRDR) Date of hearing : 21/03/2025 Date of pronouncement : 24/03/2025 O R D E R PER ANIKESH BANERJEE, J.M: The instant appeal of the assessee was filed against the o…