1249) (Vishakhapatnam); 3. Rachit Aggarwal (Prop.) Ashok Kumar Gupta & Company v. ITO

162 Taxmann.com 49Income Tax Appellate Tribunal2024#13586 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 69A Section 115BBE Section 68 Section 115 BBE Section 131 Section 132A Section 133A Section 143(3)

Issues it is cited on

section 115bb section 115b unexplained money section 115bbe double taxation section 115 section 69 section 69a section 68 undisclosed income section 11 previous year

Judgments citing 1249) (Vishakhapatnam); 3. Rachit Aggarwal (Prop.) Ashok Kumar Gupta & Company v. ITO

BASHARAT SALEEM REHTOO,SRINAGAR vs. DCIT, ACIT CENT. CIRCLE , SRINAGAR

In the result the appeal of the assessee is allowed

ITA 456/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Jun 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 132ASection 143(3)Section 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 456/Asr/2024 Assessment Year: 2019-20 Basharat Saleem Rehtoo, Hassi Vs. DCIT, ACIT, Central Bhat Rainwari, Srinagar, J & K. Circle, Srinagar. [PAN:-DUPPR8788Q] (Appellant) (Respondent) Appellant by Sh. Rohit Kapoor, CA & Sh. V.S. Aggarwal, ITP. Respondent by Sh. Charan Dass, Sr.DR Date of Hearing 22.05.025 Date of Pronouncement 30.06.2025 ORDER Per: Udayan Dasgupta, J.M.: This appeal filed by assessee is against the order of Ld. CIT (A)-5, Lud…

ITO, WARD-2(1), LUDHIANA vs. SH. KAPIL AGGARWAL, LUDHIANA

In the result, Revenue’s appeal is dismissed

ITA 365/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh18 Jun 2025AY 2017-18

Bench: Shri Rajpal Yadav, Vp & Shri. Krinwant Sahay, Am आयकर अपील सं./ Ita No. 365/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2017-18 The Ito, बनाम Shri Kapil Aggarwal Ward-2(1), Prop. Hardik Ludhiana Corporation, Lgf-66 City Palace, Chauri Sarak, Ludhiana 141001 "ायी लेखा सं./Pan No: Acypk9080G अपीलाथ"/Appellant ""थ"/Respondent ( Physical Hearing )

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT

Section 145(3)Section 68

…23 vide order, dated 14.08.2024 (Chandigarh Bench). 8 365-c-2023 – Kapil Aggarwal, Ludhiana viii) Manuj Jain HUF Vs PCIT, in ITA No. 382/Chd/2022 vide order, dated 13.02.2024 (Chandigarh Bench). ix) Rachit Aggarwal Prop. Ashok Kumar Gupta &Co. Vs ITO (2024) 162 Taxmann.com 49 (Chd. Trib.). Copies of all the judgments have been placed in the Paper Book and, thus, it was stressed that the said issue is covered by the above said judgments. 11. We have considered the order of AO/CIT(A) arguments of Senior CIT (DR) and Ld. Counsel of the assessee. Facts are clear from the order of AO/CIT(A). It is borne out from r…

KASTURI LAL,LUDHIANA vs. INCOME TAX OFFICER, WARD-3, KHANNA, KHANNA

In the result, the appeal of the assessee is allowed

ITA 274/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh23 Dec 2024AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 115Section 142(1)Section 143(3)Section 263Section 69A

…legation and the addition cannot be made that too by invoking the deeming provision under section 69A of the Act. 10. Further reliance was placed on the Coordinate Chandigarh Benches decision in case of Rachit Aggarwal (Prop.) Ashok Kumar Gupta & Co. Vs. ITO 162 Taxmann.com 49, Fashion Zone Vs. JCIT in ITA No. 331/Chandi/2023 and Smt. Charu Aggarwal Vs. DCIT in ITA No. 310/Chandi/2021. 11. Per contra, the ld DR has relied on the findings of the lower authorities and our reference was drawn to the findings of the ld CIT(A) which read as under: “5.2 The addition made by the AO and the submissions of the appellant…

BHANU PRATAP JAIN,LUDHIANA vs. INCOME TAX OFFICER, LUDHIANA

In the result the appeal is allowed

ITA 155/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh16 Oct 2024AY 2017-18

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 155/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 Bhanu Pratap Jain, Proprietor, Vs. The Ito, बनाम Ward Vii(1), M/S Pehal International, Ludhiana B-31, Phase V, Focal Point, Ludhiana "थायी लेखा सं./Pan No: Agzpjj0090L अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar, Ca राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 08.08.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 16.10.2024

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 143(3)Section 250Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 155/CHD/2024 "नधा"रण वष" / Assessment Year : 2017-18 Bhanu Pratap Jain, Proprietor, Vs. The ITO, बनाम Ward VII(1), M/s Pehal International, Ludhiana B-31, Phase V, Focal Point, Ludhiana "थायी लेखा सं./PAN No: AGZPJJ0090L अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( PHYSICAL HEARING ) "नधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar, CA राज"व क" ओर से/ Revenue by : Shri Vivek Vardhan, JCIT, Sr. DR सुनवाई…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. NISHA JAIN, KOTA

In the result, the appeal of the Revenue is dismissed with no orders as to cost

ITA 378/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Aug 2024AY 2017-18

For Appellant: Shri Mahendra Gargieya AdvFor Respondent: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@

Section 131

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 378/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 The ACIT cuke Nisha Jain Vs. Central Circle E-15, Ballabh Bari Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPJ 8118L vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@Assessee by : Shri Mahendra Gargieya Adv Shri Hemang Garg…

DURGA FIRE WORK,DELHI vs. ITO, WARD-59(8), DELHI

In the result, appeal of the assessee is allowed

ITA 383/DEL/2024[2017-18]Status: DisposedITAT Delhi03 Jul 2024AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.383/Del/2024 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Durga Fire Work Ito, C/O Sh. S.K. Gambhir, Adv., Vs. Ward-59(8), 429 3Rd Floor, Jagriti Enclave, Vikas Bhawan, I.P. Estate, Delhi. Delhi. Pan No.Aaafd3178Q अपीलाथ" Appellant ""यथ"/Respondent

Section 69A

…I.T.A.No.383/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.383/Del/2024 िनधा"रणवष"/Assessment Year: 2017-18 बनाम DURGA FIRE WORK ITO, C/o Sh. S.K. Gambhir, Adv., Vs. Ward-59(8), 429 3rd Floor, Jagriti Enclave, Vikas Bhawan, I.P. Estate, Delhi. Delhi. PAN No.AAAFD3178Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Sh. C.S. Anand, Adv. Revenue by Sh. Sanjay Tripathi, Sr. DR सुनवाईक"तारीख/ Date of hearing: 09.05.2024 03.07.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D…

SHER SINGH,PALAMPUR vs. INCOME TAX OFFICER, PALAMPUR

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 664/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh24 Jun 2024AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 131Section 142(1)Section 143(2)Section 148Section 250Section 253Section 272A(1)(d)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 664/Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18 Shri Sher Singh बनाम The ITO M/s Novelty Sweets Ward, Palampur Guggar, Palampur(HP) "ायी लेखा सं./PAN NO: AFLPS1759J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Ashwani Kumar, C.A राज" की ओर से/ Revenue by : Shri Dharam Vir, JCIT, Sr. DR सुनवाई क…