49 ITR 112 (SC) Sreelekh Banerjee v. CIT 1-10 2

69 Taxmann.com 219Supreme Court of India2016#1341 most cited

What is 49 ITR 112 (SC) Sreelekh Banerjee v. CIT 1-10 2 authority for?

The core legal principle established in Sreelekh Banerjee v. CIT (1963) 49 ITR 112 (SC) relates to the burden of proof for explaining cash credits under the Income Tax Act.

85

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Sreelekh Banerjee v. CIT · 49 ITR 112 · cash credits · unexplained income · section 68 · burden of proof · income tax assessment · Revenue's burden · assessee's burden

Sections most often in play

Section 68Section 143(3)Section 147Section 148Section 133(6)Section 142(1)Section 144Section 153A

Issues it is cited on

section 110section 69dpeak credit theorysurvey under section 133asection 113trade creditorssection 158bbsection 69bloose paperspanchnamasection 153a(1)(b)section 250(4)

Judgments citing 49 ITR 112 (SC) Sreelekh Banerjee v. CIT 1-10 2

Shri.K.Jaipal Reddy, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, all the appeals are allowed for statistical purposes

ITA 1546/BANG/2016[2007-2008]Status: DisposedITAT Bangalore23 Dec 2021AY 2007-2008

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

Shri.K.Nagesh Reddy, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, all the appeals are allowed for statistical purposes

ITA 1545/BANG/2016[2008-09]Status: DisposedITAT Bangalore23 Dec 2021AY 2008-09

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

Shri.K.Nagesh Reddy, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, all the appeals are allowed for statistical purposes

ITA 1544/BANG/2016[2007-2008]Status: DisposedITAT Bangalore23 Dec 2021AY 2007-2008

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

Shri.K.Nagesh Reddy, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, all the appeals are allowed for statistical purposes

ITA 1543/BANG/2016[2013-14]Status: DisposedITAT Bangalore23 Dec 2021AY 2013-14

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

Shri.K.Nagesh Reddy, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, all the appeals are allowed for statistical purposes

ITA 1542/BANG/2016[2012-13]Status: DisposedITAT Bangalore23 Dec 2021AY 2012-13

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

Shri.K.Nagesh Reddy, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, all the appeals are allowed for statistical purposes

ITA 1541/BANG/2016[2011-12]Status: DisposedITAT Bangalore23 Dec 2021AY 2011-12

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

Shri.K.Nagesh Reddy, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, all the appeals are allowed for statistical purposes

ITA 1540/BANG/2016[2010-11]Status: DisposedITAT Bangalore23 Dec 2021AY 2010-11

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

Shri.K.Nagesh Reddy, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, all the appeals are allowed for statistical purposes

ITA 1539/BANG/2016[2009-2010]Status: DisposedITAT Bangalore23 Dec 2021AY 2009-2010

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

Shri.K.Nagesh Reddy, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, all the appeals are allowed for statistical purposes

ITA 1538/BANG/2016[2008-2009]Status: DisposedITAT Bangalore23 Dec 2021AY 2008-2009

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

Shri.K.Nagesh Reddy, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, all the appeals are allowed for statistical purposes

ITA 1537/BANG/2016[2007-2008]Status: DisposedITAT Bangalore23 Dec 2021AY 2007-2008

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Smt. Pooja Maru, CA
Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri K. Nagesh Reddy, ITA Nos. No. 162, Doddakannalli, 1537 to 2007-08 to Sarjapur Road, Carmelram Post, 1543/Bang/ 2013-14 Bangalore – 560 035. 2016 PAN: ACLPN7942D Shri K. Venkataswamy Reddy, ITA No. No. 162, Doddakannalli, 1544/Bang/ Sarjapur Road, Carmelram Post, The Deputy 2007-08 2016 Bangalore – 560 035. Commissioner of PAN: ACLPV5757G Income Tax, Smt. Radhika Reddy, Central Circle 2 (1), ITA No. No. 162, Doddakannal…

A.N.Muthiah, Chennai vs. ITO Non Corporate Ward-21(2), Chennai

In the result, the appeal filed by the assessee in ITA No

ITA 2188/CHNY/2019[2011-12]Status: DisposedITAT Chennai10 Feb 2020AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा(रण वष( /Assessment Year: 2011-12

For Appellant: Ms.R.Anitha, JCIT
Section 143(2)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER "नधा(रण वष( /Assessment Year: 2011-12 v. Shri A.N.Muthiah, The Income Tax Officer, No.5A, II Floor, Non-Corporate Ward-21(2), Garden Court Apartments, Aaykar Bhavan, 121, No.5/6, Aspiran Garden, 1st Street, M.G. Road, Chennai-600 034. Kilpauk, Chennai-600 010. [PAN: AAJPM 8551 D] (अपीलाथ+/Appellant) (,-यथ+/Respondent) : Mr.J.V.Niranjan, Adv. अपीलाथ+ क. ओर से/ Appell…

Sudhir Jain HUF, New Delhi vs. ITO, Ward- 25(1), New Delhi

In the result, all the 04 appeals of different assesses are dismissed

ITA 1741/DEL/2018[2005-06]Status: DisposedITAT Delhi03 Feb 2020AY 2005-06

Bench: Sh. H.S. Sidhuassessment Year: 2005-06 Smt. Meenu Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aagpj6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Adrpj4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (Huf), Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) (Appellants) (Respondents)

Section 143(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2005-06 Smt. Meenu Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: AALPJ5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: AAGPJ6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: ADRPJ4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (HUF), ITO, 158, Rajdhani…

Daya Jain, New Delhi vs. ITO, Ward- 25(1), New Delhi

In the result, all the 04 appeals of different assesses are dismissed

ITA 1740/DEL/2018[2005-06]Status: DisposedITAT Delhi03 Feb 2020AY 2005-06

Bench: Sh. H.S. Sidhuassessment Year: 2005-06 Smt. Meenu Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aagpj6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Adrpj4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (Huf), Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) (Appellants) (Respondents)

Section 143(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2005-06 Smt. Meenu Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: AALPJ5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: AAGPJ6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: ADRPJ4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (HUF), ITO, 158, Rajdhani…

Sushma Jain, New Delhi vs. ITO, Ward- 25(1), New Delhi

In the result, all the 04 appeals of different assesses are dismissed

ITA 1739/DEL/2018[2005-06]Status: DisposedITAT Delhi03 Feb 2020AY 2005-06

Bench: Sh. H.S. Sidhuassessment Year: 2005-06 Smt. Meenu Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aagpj6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Adrpj4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (Huf), Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) (Appellants) (Respondents)

Section 143(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2005-06 Smt. Meenu Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: AALPJ5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: AAGPJ6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: ADRPJ4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (HUF), ITO, 158, Rajdhani…

Meenu Jain, New Delhi vs. ITO, Ward- 25(1), New Delhi

In the result, all the 04 appeals of different assesses are dismissed

ITA 1738/DEL/2018[2005-06]Status: DisposedITAT Delhi03 Feb 2020AY 2005-06

Bench: Sh. H.S. Sidhuassessment Year: 2005-06 Smt. Meenu Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aagpj6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Adrpj4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (Huf), Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) (Appellants) (Respondents)

Section 143(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2005-06 Smt. Meenu Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: AALPJ5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: AAGPJ6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: ADRPJ4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (HUF), ITO, 158, Rajdhani…

Sri Jagdish Prasad Sharma, New Delhi vs. ITO, Ghaziabad

The appeal of the assessee is dismissed

ITA 104/DEL/2015[2009-10]Status: DisposedITAT Delhi13 Jan 2020AY 2009-10

Bench: Shri Prashant Maharishi & Shri K.N.Charysri Jagdish Prasad Sharma, Vs. Ito, C/O. Mr. Sandeep Bhatnagar, Ward-1(3), Flat No. 12, 2Nd Floor, Sheel Tara Ghaziabad House, 4866/24, Ansari Road, Darya Ganj, New Delhi Pan: Azpps2130R (Appellant) (Respondent)

For Appellant: Ms. Timsi Sharma, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC +C”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER Sri Jagdish Prasad Sharma, Vs. ITO, C/o. Mr. Sandeep Bhatnagar, Ward-1(3), Flat No. 12, 2nd Floor, Sheel Tara Ghaziabad House, 4866/24, Ansari Road, Darya Ganj, New Delhi PAN: AZPPS2130R (Appellant) (Respondent) Assessee by : Ms. Timsi Sharma, CA Revenue by: Ms. Rakhi Vimal, Sr. DR Date of Hearing 14/10/2019 Date of pronouncement 13/01/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT(A), Ghaziaba…

Amit Arora, New Delhi vs. DCIT, New Delhi

In the result, appeal is partly allowed for statistical purposes

ITA 3482/DEL/2015[2007-08]Status: DisposedITAT Delhi27 Nov 2019AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Salil kapoor, Adv. and Shri Samarth Choudhari, AdvFor Respondent: Shri S.S. Rana, CIT(DR)
Section 132Section 139Section 153ASection 234ASection 69

…FIT FOR PUBLICATION (AM) (JM) IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘G’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 3482/Del/2015 (Assessment Year: 2007-08) Shri Amit Arora, ACIT, 201, Vipps Centre,-2- Vs Central Circle-22, Community Center, Masjid New Delhi. Moth, G.K. II, New Delhi. PAN No: ACAPA9659D APPELLANT RESPONDENT Revenue By : Shri S.S. Rana, CIT(DR) Assessee By : Shri Salil kapoor, Adv. and Shri Samarth Choudhari, Adv. Per Anadee Nath Misshra, AM (A) This appeal has been filed by the Assessee against the impugned…

ITO 1(2), Gwalior vs. Smt Reena Agrawal, Gwalior

In the result, the appeal is allowed for statistical purposes

ITA 161/AGR/2017[2012-13]Status: DisposedITAT Agra18 Jul 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

Section 54Section 54F

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member Assessment Year: 2012-13 Income-tax Officer, vs. Smt. Reena Agarwal, Near Hari 1(2), Gwalior. Nirmal Talkies, Nai Sadad, Gwalior. PAN: AELPA2217G) (Appellant) (Respondent) Appellant by Shri Waseem Arshad, Sr. DR Respondent by Shri Rajendra Sharma & Shri Manuj Sharma, Advocates Date of Hearing 04.07.2019 Date of Pronouncement 18.07.2019 ORDER Per Laliet Kumar, J.M.: This appeal is being filed by the assessee against the order passed by the ld. CIT(A) dated 20.11.201…

Mr Tarun Goyal, New Delhi vs. ACIT, Noida

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 6715/DEL/2016[2005-06]Status: DisposedITAT Delhi22 May 2019AY 2005-06

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri V.P. Gupta &For Respondent: Shri S.S. Rana, CIT, DR
Section 139Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.6715 & 6716/Del/2016 Assessment Years: 2005-06 & 2006-07 Tarun Goyal, Vs ACIT, 13/34, WEA, Karol Bagh, Central Circle, New Delhi. Noida. PAN: AAPPG1505R (Appellant) (Respondent) Assessee by : Shri V.P. Gupta & Shri Anunav Kumar, Advocates Revenue by : Shri S.S. Rana, CIT, DR Date of Hearing : 02.05.2019 Date of Pronouncement : 22.05.2019 ORDER PER BENCH: The above two appeals filed by the assessee are directed against the separate orders dated 18.11.2016 of t…

Sh. Surinder Kumar Sanpal, New Delhi vs. ITO, New Delhi

In the result Ground no 3 of the appeal is partly allowed

ITA 3362/DEL/2014[2007-08]Status: DisposedITAT Delhi15 May 2019AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.N.Charysurinder Kumar Sanpal, Vs. Ito, A-250, New Subzi Mandi, Ward-19(4), Azadpur, New Delhi New Delhi Pan: Abbps5068C (Appellant) (Respondent)

For Appellant: Shri Akash Garg, CAFor Respondent: Shri N. K. Bansal, Sr. DR
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER Surinder Kumar Sanpal, Vs. ITO, A-250, New Subzi Mandi, Ward-19(4), Azadpur, New Delhi New Delhi PAN: ABBPS5068C (Appellant) (Respondent) Assessee by : Shri Akash Garg, CA Shri Abhiroop Aggarwal, CA Revenue by: Shri N. K. Bansal, Sr. DR Date of Hearing 28/02/2019 Date of pronouncement 15/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT (A)-XXII, New Delhi dated 28.02.2014 for the Assessment Year 20…