284 Bhagwandas D Vachani (Guị) 8 LISAMMA SEBASTIAN v. ITO, WARD 2(2), KOTA 6.3

25 Taxmann.com 440High Court2012#13895 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 115BBE Section 119 Section 142(1)Section 143(2)Section 144 Section 69 Section 69A

Issues it is cited on

peak credit theory unexplained money section 115bbe section 69a section 69 transfer section 143 person nfac document total income business

Judgments citing 284 Bhagwandas D Vachani (Guị) 8 LISAMMA SEBASTIAN v. ITO, WARD 2(2), KOTA 6.3

PRADEEP SHARMA,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is partly allowed

ITA 1522/JPR/2024[2017-18]Status: DisposedITAT Jaipur09 Sept 2025AY 2017-18

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR

Section 143(3)Section 36(1)(vii)

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"A\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं. / ITA No. 1522/JP/2024\nनिर्धारण वर्ष / Assessment Year : 2017-18\nPradeep Sharma\nK-12, Office No. 504, Malviya Marg, Vs.\nC-Scheme, Jaipur\nबनाम ITO,\nWard 1(5),\nJaipur\nप्रत्यर्थी / Respondent\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEMPS7267R\nअपीलार्थी / Appellant\nनिर्धारिती की ओर से / Assessee by: Shri Tarun…

GOVINDASAMY BHARATHIRAJA,CHENNAI vs. ITO, NCW-4(2), CHENNAI

In the result the appeal of the assessee is allowed

ITA 258/CHNY/2025[2017-18]Status: DisposedITAT Chennai10 Jul 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.258/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 V. Mr. Govindasamy Bharathiraja, The Ito, Old 4, New 6, Balaji Colony, Non-Corporate Ward-4(2), 3Rd Cross Street, Velachery, Chennai. Chennai-600 042. [Pan: Albpb 2971 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.D. Anand, AdvocateFor Respondent: Ms. Anitha, Addl.CIT

Section 115BSection 142(1)Section 143Section 144Section 69Section 69A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.258/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 v. Mr. Govindasamy Bharathiraja, The ITO, Old 4, New 6, Balaji Colony, Non-Corporate Ward-4(2), 3rd Cross Street, Velachery, Chennai. Chennai-600 042. [PAN: ALBPB 2971 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.D. Anand, Advocate ""यथ" क" ओर से /Resp…

GUNVANTBHAI NARANDAS PATEL,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-2,, GANDHINAGAR

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

ITA 122/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad10 Jul 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

Section 148Section 250Section 54FSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 Gunvantbhai Narandas Income Tax Officer, Patel, Ward-2, C/o S.A. Sukhadia V Gandhinagar Advocate, s L-3 Meghalaya Avenue, Near Sardar Patel Colony, Naranpura, Ahmedabad-380014 PAN: ARLPP4168N (Appellant) (Respondent) Assessee Represented: Shri Dipen Shukhadia, A.R. Revenue Represented: Shri Kamlesh Makwana, CIT-DR Date of hearing : 24-06-2024 Date of pronouncement : 10-07-2024 आदेश/ORDER PER : SIDDHARHTA NAUTIYAL, JUDICIAL MEMBER:-…

LISAMMA SEBASTIAN,KOTA vs. INCOME TAX OFFICER, KOTA

In the result, the appeal of the assessee is partly allowed

ITA 661/JPR/2023[2017-18]Status: DisposedITAT Jaipur21 Feb 2024AY 2017-18

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

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra, Addl. CIT

Section 115BSection 69A

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jhlanhi xkslkbZ]U;kf;d lnL; ,o aJhjkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 661/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2017-18 Lisamma Sebastian cuke The ITO Vs. Plot No. 6, Shakti Vihar Ward -2(2) Borkheda, Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADFPL 4934 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl…

SHRI SUNIL MATHUR,KOTA vs. INCOME TAX OFFICER, WARD-2-4, KOTA

In the result, appeal of the assessee is partly allowed

ITA 660/JPR/2019[2014-15]Status: DisposedITAT Jaipur01 Nov 2021AY 2014-15

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Smt. Monisha Choudhary (JCIT)

Section 143(3)Section 147

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 660/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Shri Sunil Mathur ITO, Vs. C-40, Triveni Awaas, Ward-2(4), Bajrang Nagar, Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AJTPM2205K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhar…

SHRI SHYAM GIDWANI,JAIPUR vs. INCOME TAX OFFICER, WARD-6-1, JAIPUR

In the result, the explanation so submitted in support of source of deposit of Rs 6 lacs cannot be accepted and is hereby dismissed

ITA 808/JPR/2018[2008-09]Status: DisposedITAT Jaipur21 Oct 2021AY 2008-09

For Appellant: Shri Mahendra Gargieya (Adv.) &For Respondent: Shri A.S. Nehra (Add.CIT) a

Section 147Section 148Section 151Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 808/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2008-09 cuke Shri Shyam Gidwani The ITO, Vs. 3-N, A-16, Jawahar Nagar, Ward-6(1), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGBPG 9944 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya (Adv.) & Shri Devang Gargieya (Adv.) jktLo dh vksj ls@…

SHRI RAVI KEWALTANI,DURG vs. INCOME TAX OFFICER, WARD 2(1), BHILAI

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

ITA 278/RPR/2017[2014-15]Status: DisposedITAT Raipur12 Oct 2018AY 2014-15

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2014-15 Shri Ravi Kewaltani, Ito, Ward- 2(1), Bombay Footwear, G.E. Road, Bhilai (Cg). Vs. Pachari Para, Durg (Cg).

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri Rituparan Namdeo, DR

Section 271(1)(c)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2014-15 Shri Ravi Kewaltani, ITO, Ward- 2(1), Bombay Footwear, G.E. Road, Bhilai (CG). Vs. Pachari Para, Durg (CG). PAN : AULPK6656M (Appellant) (Respondent) Assessee by : Shri R. B. Doshi, CA Department by : Shri Rituparan Namdeo, DR Date of hearing : 06-08-2018 Date of pronouncement : 12-10-2018 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 05.09.2017 of the ld. CIT(A)-II, Raipur (CG) relating…