301 ITR 134 (MP) Prakash Chand Nahta v. CIT

160 Taxmann 485High Court#10254 most cited
10

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

Sections most often in play

Section 153ASection 68Section 132(4A)Section 143(3)Section 69Section 142(1)Section 144Section 150

Issues it is cited on

section 44afjewellery found during searchsection 150unexplained jewelleryrelated party transactionsection 65bsection 65panchnamasection 132(4a)interest u/s 234asection 127sundry creditors

Judgments citing 301 ITR 134 (MP) Prakash Chand Nahta v. CIT

SANJEEV KUMAR,BULANDSHAHR vs. ITO,WARD-4, BULANDSHAHR

ITA 2898/DEL/2022[2011-12]Status: DisposedITAT Delhi19 Jun 2025AY 2011-12

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 142(1)Section 153ASection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.8442/DEL/2019 (Assessment Year: 2010-11) ITA No.8443/DEL/2019 (Assessment Year: 2011-12) ITA No.8444/DEL/2019 (Assessment Year: 2012-13) ITA No.1011/DEL/2018 (Assessment Year: 2013-14) ITA No.8590/DEL/2019 (Assessment Year: 2014-15) Sanjeev Kumar, C/o RRA Taxation, D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) VS. ACIT, Central Circle 14, New Delhi. ITA No.2898/DEL/2022 (Assessment Year: 2011-12) Sanjeev Kumar, C/o RRA Taxation, D –…

ACIT, CENTRAL CIRCLE- 14, NEW DELHI vs. SANJEEV KUMAR, BULANDSHAHR

In the result, the appeal being ITA No

ITA 9896/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Jun 2025AY 2014-15

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.8443/DEL/2019 (Assessment Year: 2011-12) ITA No.1011/DEL/2018 (Assessment Year: 2013-14) Sanjeev Kumar, vs. ACIT, Central Circle 14, C/o RRA Taxation, New Delhi. D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) Sanjeev Kumar, vs. ITO, Ward 4, C/o RRA Taxation, Bulandshahr. D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) (Assessment Year: 2013-14) ACIT, Central Circle 14, vs. Sanjeev Kumar, New Delhi. C/o RRA Ta…

ACIT, CENTRAL CIRCLE- 14, NEW DELHI vs. SANJEEV KUMAR, BULANDSHAHR

In the result, the appeal being ITA No

ITA 9318/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jun 2025AY 2012-13

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.8443/DEL/2019 (Assessment Year: 2011-12) ITA No.1011/DEL/2018 (Assessment Year: 2013-14) Sanjeev Kumar, vs. ACIT, Central Circle 14, C/o RRA Taxation, New Delhi. D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) Sanjeev Kumar, vs. ITO, Ward 4, C/o RRA Taxation, Bulandshahr. D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) (Assessment Year: 2013-14) ACIT, Central Circle 14, vs. Sanjeev Kumar, New Delhi. C/o RRA Ta…

ACIT, CENTRAL CIRCLE- 14, NEW DELHI vs. SANJEEV KUMAR, BULANDSHAHR

In the result, the appeal being ITA No

ITA 9317/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jun 2025AY 2011-12

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.8443/DEL/2019 (Assessment Year: 2011-12) ITA No.1011/DEL/2018 (Assessment Year: 2013-14) Sanjeev Kumar, vs. ACIT, Central Circle 14, C/o RRA Taxation, New Delhi. D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) Sanjeev Kumar, vs. ITO, Ward 4, C/o RRA Taxation, Bulandshahr. D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) (Assessment Year: 2013-14) ACIT, Central Circle 14, vs. Sanjeev Kumar, New Delhi. C/o RRA Ta…

SANJEEV KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE-14, NEW DELHI

In the result, the appeal for AY 2013-14 filed by the Revenue is partly

ITA 8590/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Jun 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri S.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 142(1)Section 153ASection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.8442/DEL/2019 (Assessment Year: 2010-11) ITA No.8443/DEL/2019 (Assessment Year: 2011-12) ITA No.8444/DEL/2019 (Assessment Year: 2012-13) ITA No.1011/DEL/2018 (Assessment Year: 2013-14) ITA No.8590/DEL/2019 (Assessment Year: 2014-15) Sanjeev Kumar, C/o RRA Taxation, D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) vs. ACIT, Central Circle 14, New Delhi. ITA No.2898/DEL/2022 (Assessment Year: 2011-12) Sanjeev Kumar, C/o RRA Taxation, D…

SANJEEV KUMAR,BULANDSHAHR UP vs. ACIT, CIRCLE-14, NEW DELHI

In the result, the appeal being ITA No

ITA 8444/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jun 2025AY 2012-13

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.8443/DEL/2019 (Assessment Year: 2011-12) ITA No.1011/DEL/2018 (Assessment Year: 2013-14) Sanjeev Kumar, vs. ACIT, Central Circle 14, C/o RRA Taxation, New Delhi. D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) Sanjeev Kumar, vs. ITO, Ward 4, C/o RRA Taxation, Bulandshahr. D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) (Assessment Year: 2013-14) ACIT, Central Circle 14, vs. Sanjeev Kumar, New Delhi. C/o RRA Ta…

SANJEEV KUMAR,BULANDSHAHR vs. ACIT, CENTRAL CIRCLE- 14, NEW DELHI

In the result, the appeal being ITA No

ITA 8443/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jun 2025AY 2011-12

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.8443/DEL/2019 (Assessment Year: 2011-12) ITA No.1011/DEL/2018 (Assessment Year: 2013-14) Sanjeev Kumar, vs. ACIT, Central Circle 14, C/o RRA Taxation, New Delhi. D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) Sanjeev Kumar, vs. ITO, Ward 4, C/o RRA Taxation, Bulandshahr. D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) (Assessment Year: 2013-14) ACIT, Central Circle 14, vs. Sanjeev Kumar, New Delhi. C/o RRA Ta…

SANJEEV KUMAR,BULANDSHAHR vs. ACIT, CENTRAL CIRCLE- 14, NEW DELHI

ITA 8442/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jun 2025AY 2010-11

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 142(1)Section 153ASection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.8442/DEL/2019 (Assessment Year: 2010-11) ITA No.8443/DEL/2019 (Assessment Year: 2011-12) ITA No.8444/DEL/2019 (Assessment Year: 2012-13) ITA No.1011/DEL/2018 (Assessment Year: 2013-14) ITA No.8590/DEL/2019 (Assessment Year: 2014-15) Sanjeev Kumar, C/o RRA Taxation, D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) VS. ACIT, Central Circle 14, New Delhi. ITA No.2898/DEL/2022 (Assessment Year: 2011-12) Sanjeev Kumar, C/o RRA Taxation, D –…

ACIT, CENTRAL CIRCLE- 14, NEW DELHI vs. SANJEEV KUMAR, BULANDSHAHR

In the result, the appeal being ITA No

ITA 1553/DEL/2018[2013-14]Status: DisposedITAT Delhi19 Jun 2025AY 2013-14

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.8443/DEL/2019 (Assessment Year: 2011-12) ITA No.1011/DEL/2018 (Assessment Year: 2013-14) Sanjeev Kumar, vs. ACIT, Central Circle 14, C/o RRA Taxation, New Delhi. D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) Sanjeev Kumar, vs. ITO, Ward 4, C/o RRA Taxation, Bulandshahr. D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) (Assessment Year: 2013-14) ACIT, Central Circle 14, vs. Sanjeev Kumar, New Delhi. C/o RRA Ta…

SANJEEV KUMAR,BULANDSHAHR vs. ACIT, CENTRAL CIRCLE-14, , NEW DELHI

In the result, the appeal being ITA No

ITA 1011/DEL/2018[2013-14]Status: DisposedITAT Delhi19 Jun 2025AY 2013-14

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.8443/DEL/2019 (Assessment Year: 2011-12) ITA No.1011/DEL/2018 (Assessment Year: 2013-14) Sanjeev Kumar, vs. ACIT, Central Circle 14, C/o RRA Taxation, New Delhi. D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) Sanjeev Kumar, vs. ITO, Ward 4, C/o RRA Taxation, Bulandshahr. D – 28, South Extension, Part I, New Delhi – 110 049. (PAN :ABBPK0132H) (Assessment Year: 2013-14) ACIT, Central Circle 14, vs. Sanjeev Kumar, New Delhi. C/o RRA Ta…

301 ITR 134 (MP) Prakash Chand Nahta v. CIT (160 Taxmann 485) — Cited in 10 Judgments | BharatTax