5 Case Laws: In Sanjay Kumar Garg v. ACIT

134 ITD 82Income Tax Appellate Tribunal2012#3284 most cited

What is 5 Case Laws: In Sanjay Kumar Garg v. ACIT authority for?

Where an assessee admits to earning only commission income, the entire bank turnover cannot be considered for additions; only the commission can be charged.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Also referred to as

Sanjay Kumar Garg v. ACIT · section 133a · survey · commission income · bank turnover · accommodation entry · on-money · loose papers · escapement of income

Issues it is cited on

section 110survey under section 133apanchnamasection 250(4)section 271aon-moneyloose papersescapement of incomereopening of assessmentsection 133section 133asection 131

Judgments citing 5 Case Laws: In Sanjay Kumar Garg v. ACIT

PADAM KUMAR GOYAL,TONK vs. ITO WARD-TONK, INCOME TAX DEPARTMENT, TONK

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

ITA 581/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Aug 2024AY 2012-13

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

For Appellant: Shri Nikhilesh Kataria (C.A)For Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 131Section 143(2)Section 144Section 147Section 148

…e as escaped assessment under the provisions of Income Tax Act. 7.3. Thus the grounds raised by the Revenue are devoid of merits and the same is hereby rejected. 8. In the result, the appeal filed by the Revenue is hereby dismissed. Sanjay Kumar Garg vs. ACIT 134 ITD 82 (Del) (Tri) (Encl.7) 48. We have heard both the parties and gone through the material available on record. During the course of survey operations, statement of the assessee was recorded wherein it has been categorically admitted that no purchase and sale activities are undertaken in the names of firms. The assessee was using the firms for the purp…

INCOME TAX OFFICER, WARD-2, KISHANGARH vs. SHRI RAJU, KISHANGARH

ITA 507/JPR/2018[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI GOVIND NARAYAN SHARMA, KISHANGARH

ITA 955/JPR/2015[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI GOVIND NARAYAN SHARMA, KISHANGARH

ITA 954/JPR/2015[2010-11]Status: DisposedITAT Jaipur30 Nov 2023AY 2010-11

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI VASU DEV SOMANI, KISHANGARH

ITA 951/JPR/2015[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI VASU DEV SOMANI, KISHANGARH

ITA 950/JPR/2015[2010-11]Status: DisposedITAT Jaipur30 Nov 2023AY 2010-11

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI VASU DEV SOMANI, KISHANGARH

ITA 949/JPR/2015[2009-10]Status: DisposedITAT Jaipur30 Nov 2023AY 2009-10

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, CENTRAL CIRCLE, AJMER vs. SMT. KUSUM DEVI VIJAYVARGIYA, KISHANGARH

ITA 945/JPR/2015[211-12]Status: DisposedITAT Jaipur30 Nov 2023

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, CENTRAL CIRCLE, AJMER vs. SMT. KUSUM DEVI VIJAYVARGIYA, KISHANGARH

ITA 944/JPR/2015[2010-11]Status: DisposedITAT Jaipur30 Nov 2023AY 2010-11

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, CENTRAL CIRCLE, AJMER vs. SMT. SUDARSHNA SOMANI, KISHANGARH

ITA 935/JPR/2015[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, CENTRAL CIRCLE, AJMER vs. SMT. SUDARSHNA SOMANI, KISHANGARH

ITA 934/JPR/2015[2010-11]Status: DisposedITAT Jaipur30 Nov 2023AY 2010-11

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, CENTRAL CIRCLE, AJMENR vs. SMT. SUDARSHNA SOMANI, KISHANGARH

ITA 933/JPR/2015[2009-10]Status: DisposedITAT Jaipur30 Nov 2023AY 2009-10

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, AJMER vs. ABHISHEK KUMAWAT, KISHANGARH

ITA 928/JPR/2015[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, AJMER vs. ABHISHEK KUMAWAT, KISHANGARH

ITA 927/JPR/2015[2010-11]Status: DisposedITAT Jaipur30 Nov 2023AY 2010-11

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

ITA 912/JPR/2015[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, CENTRAL CIRCLE, AJMER, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

ITA 911/JPR/2015[20010-11]Status: DisposedITAT Jaipur30 Nov 2023

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, CENTRAL CIRCLE, AJMENR, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

ITA 910/JPR/2015[2009-10]Status: DisposedITAT Jaipur30 Nov 2023AY 2009-10

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, CENTRAL CIRCLE, AJMER, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

ITA 909/JPR/2015[2008-09]Status: DisposedITAT Jaipur30 Nov 2023AY 2008-09

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, AJMER vs. PRAKASH CHAND VIJAYVARGIYA, KISHANGARH

ITA 908/JPR/2015[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

ACIT, AJMER vs. PRAKASH CHAND VIJAYVARGIYA, KISHANGARH

ITA 907/JPR/2015[2010-11]Status: DisposedITAT Jaipur30 Nov 2023AY 2010-11

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

Section 143(3)

…he taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, survey w…

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