Which sections of the Income Tax Act does 464 (SC), Commissioner of Income-tax-I v. Sarwankumar Sharma come up under?

It is most often cited in judgments turning on Section 115BBE, Section 69A, Section 119, Section 142(1), Section 143(2), Section 143(3).

464 (SC), Commissioner of Income-tax-I v. Sarwankumar Sharma

Q: How many judgments cite 464 (SC), Commissioner of Income-tax-I v. Sarwankumar Sharma?

10 judgments on BharatTax cite 464 (SC), Commissioner of Income-tax-I v. Sarwankumar Sharma (49 Taxmann.com 101), spanning 2019 to 2025.

49 Taxmann.com 101High Court2014#10646 most cited

What is 464 (SC), Commissioner of Income-tax-I v. Sarwankumar Sharma authority for?

An addition under section 69A is confirmed when the assessee fails to provide documentary proof for the source of cash deposits, such as from business or trading activities.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. Sarwan Kumar Sharma · 49 Taxmann.com 101 · section 69A · unexplained cash deposits · absence of documentary proof · business income · trading income · onus on assessee · addition confirmed

Sections most often in play

Section 115BBE Section 69A Section 119 Section 142(1)Section 143(2)Section 143(3)Section 144 Section 44AD

Issues it is cited on

unexplained money section 69a section 69 reason to believe section 115bbe section 132(4)undisclosed income salary section 68 transfer section 11 section 142(1)

Judgments citing 464 (SC), Commissioner of Income-tax-I v. Sarwankumar Sharma

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…

Hitesh Jagat Parekh, Mumbai vs. Income Tax Officer Ward 25(2)(4), Mumbai

In the result, the appeal filed by the assessee stands dismissed

ITA 4429/MUM/2024[2017-18]Status: DisposedITAT Mumbai23 Dec 2024AY 2017-18

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidaravs. Ito, Ward 25(2)(4) Hitesh Jagat Prekh R No. 218, Kautilya 2-3, Ground Floor, Shivam Bhavn, C-41 To C-43, Hatkesh Society, N.S. G Block, Bkc, Bandra Road, No.8, Vile Parle (W) (E), Mumbai – 400 056. Mumbai – 400 051. Pan/Gir No. Agqpp9134J (Applicant) (Respondent)

Section 115BSection 143(3)Section 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “J-SMC” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Vs. ITO, Ward 25(2)(4) Hitesh Jagat Prekh R No. 218, Kautilya 2-3, Ground Floor, Shivam Bhavn, C-41 to C-43, Hatkesh Society, N.S. G Block, BKC, Bandra Road, No.8, Vile Parle (W) (E), Mumbai – 400 056. Mumbai – 400 051. PAN/GIR No. AGQPP9134J (Applicant) (Respondent) Assessee by Shri Govind Javeri Revenue by Shri Asif Karmali, Sr. DR सुनवाई क" तारीख/Date of Hearing 12.12.2024 घोषणा क" तारीख/Date of Pronouncement 23.12.2024 आदेश / ORDER PER SANDEEP GOSAIN, JM: The pr…

Sumit Prakashrao Fulzele, Chandrapur vs. ITO Ward 2, Chandrapur

In the result, appeal filed by the assessee is allowed

ITA 35/NAG/2024[2017-18]Status: DisposedITAT Nagpur18 Nov 2024AY 2017-18

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 115BSection 142(1)Section 144Section 250Section 69A

…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.35/Nag./2024 (Assessment Year : 2017–18) Sumit Prakashrao Fulzele Majara Rai Warora, Chandrapur 442 907 ……………. Appellant PAN – ACLPF1591N v/s Income Tax Officer ……………. Respondent Ward–2, Chandrapur Assessee by : Shri Abhay Agrawal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 11/11/2024 Date of Order – 18/11/2024 O R D E R PER K.M. ROY, A.M. The present appeal has been filed by the assessee challenging the impugned order dated 23/11/2023, passed by the learne…

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…

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…

Shri Nitin Kumar Moyal, Sikar vs. Income Tax Officer, Ward-1, Sikar

In the result, the appeal of the assesseeis allowed for statistical purpose

ITA 474/JPR/2019[2013-14]Status: DisposedITAT Jaipur11 Aug 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Daulat Ram MoyalFor Respondent: Shri A.S. Nehra (Addl.CIT)

Section 143Section 147Section 148Section 69A

…es on the revenue to show that the income is from any particular sources. In this regard reliance is placed on the following judgments:- (a) Hon'ble High Court of Gujrat in the case of Commissioner of Income-tax -1 v/s. Sharwan Kumar Sharma reported in (2014) 49 Taxmann.com 101 (Gujrat) has confirmed the addition made by the assessing officer on account of huge cash deposits in the assessee's bank account as the assessee could not file explanation satisfactorily. 4. As per information available with the department, there is total Rs.91,22,995/- credit/cash deposits in the bank account maintained with Bank of Baro…

Nirmal Uppal, Faridabad vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 1955/DEL/2022[2016-17]Status: HeardITAT Delhi03 May 2023AY 2016-17

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 1954/Del/2022, A.Y. 2016-17 Ita No. 1955/Del/2022, A.Y. 2016-17 Smt. Nirmal Uppal Vs. Dcit, House No. 25, Sector-28, Central Circle-7 Faridabad New Delhi Pan : Aaqpu3784P

Section 132(4)Section 153Section 271Section 271(1)(c)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 1954/Del/2022, A.Y. 2016-17 ITA No. 1955/Del/2022, A.Y. 2016-17 Smt. Nirmal Uppal Vs. DCIT, House No. 25, Sector-28, Central Circle-7 Faridabad New Delhi PAN : AAQPU3784P Assesseeby Sh. Salil Aggarwal, Sr. Adv. Sh. Madhur Aggarwal, adv. Sh. Shailesh Gupta, Adv. Revenue by Ms. Sarita Kumari, CIT-DR Date of hearing: 20.04.2023 3rd .05.2023 Date of Pronouncement: ORDER Per Anubhav Sharma, JM : The appeal ITA no 1955/DEL/2022 is preferred by the Assessee…

Nirmal Uppal, Faridabad vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 1954/DEL/2022[2016-17]Status: HeardITAT Delhi03 May 2023AY 2016-17

Section 132(4)Section 153Section 271Section 271(1)(c)Section 68Section 69C

Amit Jain, Firozabad vs. ITO-2(2)(1), Firozabad

In the result, the appeal is dismissed”

ITA 287/AGR/2017[2013-14]Status: DisposedITAT Agra22 Mar 2019AY 2013-14

Bench: The Learned Cit (A).

Section 143(2)Section 144Section 234BSection 271(1)(c)Section 44ASection 69

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before: Shri Sudhanshu Srivastava, Judicial Member And Dr. Mitha Lal Meena, Accountant Member Assessment Year: 2013-14 Sh. Amit Jain, 17/4, vs. Income-tax Officer, Hanuman Road, Firozabad 2(2)(1), Firozabad. PAN – ACYPJ7566Q (Respondent) (Appellant) Appellant by Sh. Anurag Sinha, Advocate Respondent by Sh. Waseem Arshad, Sr. DR Date of Hearing 21.02.2019 Date of Pronouncement 22 .03.2019 ORDER PER SUDHANSHU SRIVASTAVA J.M.: This appeal is filed by the assessee against the order dated 10.03.2017 passed by the Ld. CIT (Appeals)-I, Agra {CIT (A) } for t…