(2016) 384 ITR 0543 (Delhi) Pr. CIT v. Ms. Lata Jain

23 ITR 766Income Tax Appellate Tribunal2013#19972 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 68

Issues it is cited on

regular assessment incriminating material undisclosed income section 139 section 153 section 153a section 68 section 15 section 143(3)india total income document

Judgments citing (2016) 384 ITR 0543 (Delhi) Pr. CIT v. Ms. Lata Jain

Asstt. Commissioner of Incomet Ax Central Circle-1(1), Nagpur vs. Shri Sanjay Gaurishankar Agrawal, Nagpur

In the result, appeal by the Revenue stands dismissed

ITA 62/NAG/2018[2013-2014]Status: DisposedITAT Nagpur10 Feb 2025AY 2013-2014

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke

Section 132Section 139Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.62/Nag./2018 (Assessment Year : 2013–14) Asstt. Commissioner of Income Tax ……………. Appellant Central Circle–1(1), Nagpur v/s Shri Sanjay Gaurishankar Agrawal Flat no.101, Om Mansion, Plot no.158 ……………. Respondent Ramdaspeth, Nagpur 440 001 PAN – AEDPA0105K Assessee by : Shri Kapil Hirani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 28/11/2024 Date of Order – 10/02/2025 O R D E R PER V. DURGA RAO, J.M. The aforesaid appeal by the Revenue is directed against…

Asstt. Commissioner of Incomet Ax Central Circle-1(1), Nagpur vs. Shri Sanjay Gaurishankar Agrawal, Nagpur

Accordingly directed to delete the addition of Rs.1,80,00,000/-. Ground Nos. 1 and 2 are accordingly allowed

ITA 61/NAG/2018[2010-2011]Status: DisposedITAT Nagpur27 Sept 2023AY 2010-2011

Bench: Shri Satbeer Singh Godara & Shri Gd Padmahshali

For Appellant: Shri Mukesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR

Section 139Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT INCOME TAX APPELLATE TRIBUNAL : PUNE BENCHES : PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GD PADMAHSHALI, ACCOUNTANT MEMBER I.T.A.Nos.60 & 61/NAG./2018 Assessment Years 2009-2010 & 2010-2011 Shri Sanjay Gaurishankar The ACIT, Agrawal, Flat No.101, Om Central Circle-1(1), Mansion, Plot No.158, Room No.205, 2nd Floor, vs. Ramdaspeth, Nagpur. Aayakar Bhavan, Nagpur. PIN – 440 012 PIN – 440 001. PAN AEDPA0105K (Appellant) (Respondent) For Revenue : Shri Kailash Kanojiya, Sr. DR For Assessee : Shri Mukesh Agr…

Asstt.Comissioenr of Income Tax Central Circle -1(1), Nagpur vs. Shri Sanjay Gaurishankar Agrawal, Nagpur

Accordingly directed to delete the addition of Rs.1,80,00,000/-. Ground Nos. 1 and 2 are accordingly allowed

ITA 60/NAG/2018[2009-10]Status: DisposedITAT Nagpur27 Sept 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Gd Padmahshali

For Appellant: Shri Mukesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR

Section 139Section 139(1)Section 143(3)Section 153A

Smt. Ranjana Garg, New Delhi vs. DCIT, New Delhi

In the result, the CO of the assessee is allowed and

ITA 2083/DEL/2012[2004-05]Status: DisposedITAT Delhi19 Oct 2016AY 2004-05

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaranjana Garg, Vs Dcit 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan Aanpg3625Q Extn., New Delhi. Ranjana Garg, Vs Dcit 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan Aanpg3625Q Extn., New Delhi. Acit Vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. Aadpg0990L Acit Vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. Aadpg0990L

Section 153A

…153A of the Act. 7. Reliance is also placed on the following judicial pronouncements: i. ACIT vs. PACL India Ltd. ITA No. 2637/Del/2011 dated 20.6.2013 ii. Gurinder Singh Bawa vs. DCIT 28 taxmann.com 328 (Mum) Page 16 iii. ACIT vs. Pratibha Industries Ltd. 23 ITR 766 (Trib) (Mum) iv. MGF Automobiles Ltd. vs. ACIT ITA No. 4212 and 4213/Del/11 dated 28.6.2013 v. Bharati Vidyapeeth vs. ACIT ITA No. 917- 922/PN/2010 dated 28.4.2011 vi. Sinhgad Technical Education Society vs. ACIT 140 TTJ 233 (Pune) vii. ACIT vs. Shri Manoj Narain Aggarwal ITA No(s). 5518 to 5524/Del/12 A.Ys. 03-04 to 09-10 dated 30.01.2014 viii. M…