247 (Delhi). (ix) Ravindra Kr. Verma v. CIT

73 Taxmann.com 117High Court2016#11000 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 143(3)Section 132 Section 133A Section 139(1)Section 246A Section 249 Section 250 Section 253(2)

Issues it is cited on

section 14a disallowance section 153(a)section 292c section 132(4a)panchnama loose papers section 254(1)principal commissioner of income-tax section 132(1)section 143(1)(a)unexplained expenditure search assessment

Judgments citing 247 (Delhi). (ix) Ravindra Kr. Verma v. CIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI , BELAGAVI vs. SHRI IDREES MOHAMMED, KALABURAGI

The appeal of the Revenue is partly allowed in aforestated terms

ITA 149/PAN/2023[2017-18]Status: DisposedITAT Panaji01 Apr 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2017-2018 Dy. Commissioner Of Income Tax, Central Circle, Belagavi, . . . . . . . Appellant V/S Idrees Mohammed Shop No. 4Cc, New Vegetable Market, Main Road, Kalaburagi, Karnataka-585101. Pan: Aajpi7572E . . . . . . . Respondent Represented Assessee By: Mr Ramesh Mudhol [‘Ld. Ar’] Revenue By: Mr Sashi Saklani [‘Ld. Dr’] Date Of Conclusive Hearing : 11/03/2026 Date Of Pronouncement : 01/04/2026 Order Per G. D. Padmahshali; This Appeal Is Filed By The Revenue U/S 253(2) Of The Income-Tax

For Appellant: Mr Ramesh Mudhol [‘Ld. AR’]For Respondent: Mr Sashi Saklani [‘Ld. DR’]

Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 145(3)Section 246ASection 250Section 253(2)Section 69A

…nts been produced, they would have gone against the interest of the assessee. 4.8 Though in present case the Revenue is better placed, a reference still can be drawn from decision of Hon’ble jurisdictional High Court in ‘T Lakhamshi Ladha & Co Vs CIT’ [2016, 73 Taxmann.com 117 (Bom)] wherein hon’ble lordships have upheld the addition made on the basis of statement of one partner who confirmed the findings from material in hand, discrediting the retraction of other partner. In present case the ITAT-Panaji Page 11 of 30 DCIT Vs Idrees Mohammed ITA No. 149/PAN/2023 AY: 2017-18 addition is not only supported by (i)…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI vs. M/S MOHIT ISPAT LTD., KUNDAIM

Appeal of the Revenue is PARTLY ALLOWED in aforestated terms

ITA 9/PAN/2020[2016-17]Status: DisposedITAT Panaji27 Feb 2026AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2016-17 Dy. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Mohit Ispat Limited 339/340, Kundaim Industrial Estate, Goa-403115 Pan: Aaccm8154E . . . . . . . Respondent Represented Assessee By: Mr Shriniwas Naik & Narchiva Lotlikar [‘Ld. Ar’] Revenue By: Mr Naveen Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 04/02/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Appeal Of The Revenue Instituted U/S 253(2) Of The Income-Tax Act, 1961 [‘The Act’] Challenges Order Dt. 04/10/2019 Passed U/S 250 Of The Act By The Commissioner Of Income Tax Appeals-2, Panaji Goa [‘Ld. Cit(A)’] Which In Turn Sprung From Order Of Assessment Dt. 30/12/2017 Passed U/S 143(3) Of The Act By Acit, Central Circle, Panaji Goa [‘Ld. Ao’] Anent To Assessment Year 2016-17.[‘Ay’]

For Appellant: Mr Shriniwas Naik & Narchiva Lotlikar [‘Ld. AR’]For Respondent: Mr Naveen Kumar [‘Ld. DR’]

Section 132Section 133ASection 139(1)Section 143(3)Section 246ASection 250Section 253Section 253(2)

…uttal of the respondent assessee but find one in the argument of the Revenue. 18. Though in present case the Revenue is better placed, a reference still can be drawn from decision of Hon’ble jurisdictional High Court in ‘T Lakhamshi Ladha & Co Vs CIT’ [2016, 73 Taxmann.com 117 (Bom)] wherein hon’ble lordships have upheld the ITAT-Panaji Page 22 of 44 ACIT Vs M/s Mohit Ispat Limited ITA No. 009/PAN/2020 AY: 2016-17 addition made on the basis of statement of one partner who confirmed the findings from seized IMs, discrediting the retraction of other partner. 19. We find that, the impugned twin additions were del…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3),, MUMBAI vs. PRADEEP PHULCHAND AGARWAL, MUMBAI

ITA 4181/MUM/2025[2017-18]Status: DisposedITAT Mumbai22 Sept 2025AY 2017-18

Section 132(4)Section 139(1)Section 143(3)Section 254(1)Section 69C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C” BENCH MUMBAI\n\nBEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n\nITA No. 3852/MUM/2025 (AY:2015–16)\n\nVs.\nDy. Commissioner of\nIncome Tax, Central\nCircle-3(3),\n406, 4th floor, Kautilya\nBhawan, BKC, Bandra\n(E), Mumbai- 400051\nPAN: AAAJPA0473C\n(Appellant)\n\nPradeep Phulchand Agarwal\n254-B Nirlon House, Ld.DR.\nAnnie Besant Road, Worli,\nMumbai, Mumbai- 400030\n(Respondent)\n\n..\n\nITA No. 4181/MUM/2025 (AY:2017-18)\n&\nITA No. 4136/MUM/2025 (AY:2019-20)\n\nVs.\nDy. Commissioner of\nIncome Tax, Central\nCircl…

DY. COMMISSIONER OF INCOME TAX, MUMBAI vs. PRADEEP PHULCHAND AGARWAL, MUMBAI

ITA 4136/MUM/2025[2019-20]Status: DisposedITAT Mumbai22 Sept 2025AY 2019-20

Section 132(4)Section 139(1)Section 143(3)Section 254(1)Section 69C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C” BENCH MUMBAI\nBEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\nITA No. 3852/MUM/2025 (AY:2015–16)\nVs.\nDy. Commissioner of\nIncome Tax, Central\nCircle-3(3),\n406, 4th floor, Kautilya\nBhawan, BKC, Bandra\n(E), Mumbai- 400051\nPAN: AAAJPA0473C\n(Appellant)\nPradeep Phulchand Agarwal\n254-B Nirlon House, Ld.DR.\nAnnie Besant Road, Worli,\nMumbai, Mumbai- 400030\n(Respondent)\nITA No. 4181/MUM/2025 (AY:2017-18)\n&\nITA No. 4136/MUM/2025 (AY:2019-20)\nVs.\nDy. Commissioner of\nIncome Tax, Central\nCircle-3(3),\n406, 4th…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -3(3), MUMBAI, MUMBAI vs. PRADEEP PHULCHAND AGARWAL, MUMBAI

ITA 3852/MUM/2025[2015-16]Status: DisposedITAT Mumbai22 Sept 2025AY 2015-16

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132(4)Section 139(1)Section 143(3)Section 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Dy. Commissioner of Vs. Pradeep Phulchand Agarwal Income Tax, Central 254-B Nirlon House, Ld.DR. Circle-3(3), Annie Besant Road, Worli, 406, 4th floor, Kautilya Mumbai, Mumbai- 400030 Bhawan, BKC, Bandra (E), Mumbai- 400051 PAN: AAAJPA0473C (Appellant) .. (Respondent) & Dy. Commissioner of Vs. Pradeep Phulchand Agarwal Income Tax, Central 4 B, Agarwal House Circle-3(3), Pochkanwala Road, Worli 406, 4th floor, Kautilya Colony S.O., Mumbai- Bhawan, BKC, Bandra 400030 (E), Mumbai-…

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

The appeal of the assessee is partly allowed and that of the revenue stands dismissed

ITA 177/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &

Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 116 /JP/2020 fu/kZkj.k o"kZ@Assessment Year 2017-18 cuke M/s Royal Jewellers, The Dy. Commissioner of Vs. 1756, Telipara, Chaura Rasta, Income-tax, Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 177 /JP/2020 fu/kZkj.k o"kZ@Assessment…

M/S. ROYAL JEWELLERS,JAIPUR vs. DCIT, CENTRAL CIRCLE, JAIPUR

The appeal of the assessee is partly allowed and that of the revenue stands dismissed

ITA 116/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &

Section 132Section 143Section 143(3)Section 145(3)Section 68

M/S. SRINIVAS INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE,MANGALROE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BENGALURU

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

ITA 533/BANG/2022[N/A]Status: DisposedITAT Bangalore30 Dec 2022

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: N.A.

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Dr. G. Manoj Kumar, D.R

Section 10Section 11Section 12ASection 269S

…ITA No.533/Bang/2022 M/s. Srinivas Institute of Medical Science and Research Centre, Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: N.A. M/s. Srinivas Institute of Medical Science and Research Centre, 13-2-115, Hotel Srinivas Building Vs. The Principal CIT (Central) GHS Road Bengaluru Mangalore 575 001 PAN NO : AAJTS9362G APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, A.R. Respondent by : Dr. G. Manoj Kumar, D.R. Date of Hearing : 26.10.2022 Date of Pronouncement : 30.12.20…

M/S JEWELS EMPORIUM,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , JAIPUR

In the result, appeal of the assessee is allowed whereas appeal of the revenue is dismissed

ITA 303/JPR/2019[2015-16]Status: DisposedITAT Jaipur15 Sept 2020AY 2015-16

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 132Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 303/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 M/s Jewels Emporium, cuke A.C.I.T., Vs. D-7, M.I. Road, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFJ 1456 A vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 234/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 D.C.I.T., cuke M/s Jewels Emporium, Vs. Centra…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , JAIPUR vs. M/S JEWELS EMPORIUM, JAIPUR

In the result, appeal of the assessee is allowed whereas appeal of the revenue is dismissed

ITA 234/JPR/2019[2015-16]Status: DisposedITAT Jaipur15 Sept 2020AY 2015-16

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 132Section 143(3)