257 (Bom) CIT v. Devesh Agarwal (extracted

64 Taxmann.com 332High Court2015#8516 most cited

What is 257 (Bom) CIT v. Devesh Agarwal (extracted authority for?

This case is cited as precedent in discussions of various tax matters, including assessment procedures and specific sections like 132 and 153C, often in conjunction with other cited cases.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2026.

Also referred to as

CIT v. Devesh Agarwal · section 132 · section 153C · section 143(3) · section 69 · search and seizure · assessment proceedings · third party information · onus of proof · abatement of assessment

Sections most often in play

Section 132Section 115BBESection 143(3)Section 153ASection 292CSection 69Section 69CSection 132(4)

Issues it is cited on

section 132(5)section 100section 153(c)(1)section 94section 32(2)abatement of assessmentanonymous donationsection 153(c)section 164section 38third party informationonus of proof

Judgments citing 257 (Bom) CIT v. Devesh Agarwal (extracted

DCIT, Central Circle-6, Third Floor vs. Rama Shankar Khemka, Ganesh Bazar

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1005/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘A’: NEW DELHI. BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER DCIT vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, NatimaliVaranashi Delhi Uttar Pradesh 221001 (PAN: ADTPJ2728A) DCIT vs. PMK Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001 (PAN: AAECP8026G) DCIT vs. Rajesh Rani Khemka. Central Circle- 6 Cloth Market, Chandni Chowk, Delhi Delhi 110055 (PAN: AAFPK 7336N) DCIT vs. Rama Shankar Khemka. Central Circle- 6 4428, Ganesh Bazar, Delhi Cloth Mar…

DCIT, Central Circle-6, Third Floor vs. Rajesh Rani Khemka, Ganesh Bazar

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1004/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘A’: NEW DELHI. BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER DCIT vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, NatimaliVaranashi Delhi Uttar Pradesh 221001 (PAN: ADTPJ2728A) DCIT vs. PMK Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001 (PAN: AAECP8026G) DCIT vs. Rajesh Rani Khemka. Central Circle- 6 Cloth Market, Chandni Chowk, Delhi Delhi 110055 (PAN: AAFPK 7336N) DCIT vs. Rama Shankar Khemka. Central Circle- 6 4428, Ganesh Bazar, Delhi Cloth Mar…

DCIT, Central Circle-6, Income Tax Department vs. Payal Khemka, K

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1000/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘A’: NEW DELHI. BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER DCIT vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, NatimaliVaranashi Delhi Uttar Pradesh 221001 (PAN: ADTPJ2728A) DCIT vs. PMK Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001 (PAN: AAECP8026G) DCIT vs. Rajesh Rani Khemka. Central Circle- 6 Cloth Market, Chandni Chowk, Delhi Delhi 110055 (PAN: AAFPK 7336N) DCIT vs. Rama Shankar Khemka. Central Circle- 6 4428, Ganesh Bazar, Delhi Cloth Mar…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…

ACIT, Circle CC 15, New Delhi vs. Alka Mendiratta, Delhi

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessees are also dismissed

ITA 1864/DEL/2021[2016-17]Status: DisposedITAT Delhi08 Mar 2024AY 2016-17

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Amit Goel, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 1863/Del/2021 : Asstt. Year : 2016-17 ACIT, Vs Yash Pal Mendiratta, Central Circle-15, House No. 10, Road No. 41, Punjabi New Delhi-110055 Bagh, New Delhi-110026 (APPELLANT) (RESPONDENT) PAN No. AAIPM3927A CO No. 28/Del/2022 : Asstt. Year : 2016-17 Yash Pal Mendiratta, Vs ACIT, House No. 10, Road No. 41, Punjabi Central Circle-15, Bagh, New Delhi-110026 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAIPM3927A ITA No. 1864/Del/2021 : Asstt. Year : 2016-17 ACIT,…

ACIT, CC-15, New Delhi vs. Yash Pal Mendiratta, Delhi

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessees are also dismissed

ITA 1863/DEL/2021[2016-17]Status: DisposedITAT Delhi08 Mar 2024AY 2016-17

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Amit Goel, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 1863/Del/2021 : Asstt. Year : 2016-17 ACIT, Vs Yash Pal Mendiratta, Central Circle-15, House No. 10, Road No. 41, Punjabi New Delhi-110055 Bagh, New Delhi-110026 (APPELLANT) (RESPONDENT) PAN No. AAIPM3927A CO No. 28/Del/2022 : Asstt. Year : 2016-17 Yash Pal Mendiratta, Vs ACIT, House No. 10, Road No. 41, Punjabi Central Circle-15, Bagh, New Delhi-110026 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAIPM3927A ITA No. 1864/Del/2021 : Asstt. Year : 2016-17 ACIT,…

ACIT, CC-14, Delhi vs. Mayfair Resorts India Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2008/DEL/2021[2010-11]Status: DisposedITAT Delhi17 Aug 2023AY 2010-11
For Appellant: Shri Yudhister Mehtani, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT(DR)
Section 292CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2010-11 The ACIT, Central Circle-14, New Delhi M/s Mayfair Resorts India Ltd., 110055 D-21, Indira Enclave, Neb Sarai, New vs. Delhi 110068 PAN AAACM 2149 P (Appellant) (Respondent) For Revenue : Shri Subhra Jyoti Chakraborty, CIT(DR) For Assessee : Shri Yudhister Mehtani, CA Date of Final Hearing : 25.07.2023 Date of Pronouncement : 17.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of CIT(A)-26 New…

Indus League Clothing Ltd, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-11(4), Bengaluru

In the result, assessee’s appeal is partly allowed

ITA 82/BANG/2018[2006-2007]Status: DisposedITAT Bangalore17 Nov 2021AY 2006-2007

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2006-07

For Appellant: Shri L Bharath, C.AFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)
Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2006-07 The Asst. Commissioner of Income- Vs. M/s Indus League Clothing Ltd., tax, No.22, VK Kalyani Commercial Circle-11(4), Complex, Opp.BDA Office, Bengaluru. Kumara Park Road, Bengaluru-560 020. PAN – AAACI 5392 Q REVENUE ASSESSEE Assessee by : Shri L Bharath, C.A Revenue by : Shri Priyadarshi Mishra, Addl.CIT(DR) Date of hearing : 27.10.2021 Date of Pronouncement : .11.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal by the…

DCIT, New Delhi vs. M/S. Sutlej Agro Products Ltd., New Delhi

In the result, appeals of the Revenue are dismissed

ITA 295/DEL/2015[2012-13]Status: DisposedITAT Delhi06 Feb 2019AY 2012-13

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

For Appellant: Shri Ashvini KumarFor Respondent: Shri S.S. Rana, CIT-D.R
Section 132Section 143Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI O.P. KANT, A.M. ITA.No.294 & 295/Del./2015 Assessment Years 2011-2012 & 2012-2013 The DCIT, M/s. Sutlej Agro Products Central Circle-31, Ltd., 30, Community Room No.319, E-2, Vs Centre, Saket, New Delhi. ARA Centre, Jhandewalan PIN – 110 088. Extn. New Delhi. PAN AAACS4232K (Appellant) (Respondent) For Revenue : Shri S.S. Rana, CIT-D.R. Shri Amol Sinha And For Assessee : Shri Ashvini Kumar, Advocates Date of Hearing : 31.01.2019 Date of Pronouncement : 06.02.2019 ORDER PER BHAVNESH SAINI, J.M. Both the appeal…

DCIT, New Delhi vs. M/S. Sutlej Agro Products Ltd., New Delhi

In the result, appeals of the Revenue are dismissed

ITA 294/DEL/2015[2011-12]Status: DisposedITAT Delhi06 Feb 2019AY 2011-12

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

For Appellant: Shri Ashvini KumarFor Respondent: Shri S.S. Rana, CIT-D.R
Section 132Section 143Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI O.P. KANT, A.M. ITA.No.294 & 295/Del./2015 Assessment Years 2011-2012 & 2012-2013 The DCIT, M/s. Sutlej Agro Products Central Circle-31, Ltd., 30, Community Room No.319, E-2, Vs Centre, Saket, New Delhi. ARA Centre, Jhandewalan PIN – 110 088. Extn. New Delhi. PAN AAACS4232K (Appellant) (Respondent) For Revenue : Shri S.S. Rana, CIT-D.R. Shri Amol Sinha And For Assessee : Shri Ashvini Kumar, Advocates Date of Hearing : 31.01.2019 Date of Pronouncement : 06.02.2019 ORDER PER BHAVNESH SAINI, J.M. Both the appeal…