506 (Delhi-Trib.) Sarika Binal v. Income Tax Officer

162 Taxmann.com 892High Court2024#16889 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 10(38)Section 68Section 69CSection 143(3)Section 147Section 131Section 132Section 133(6)

Issues it is cited on

price riggingbogus long term capital gainpenny stockentry operatorsection 10(38)addition under section 68long term capital gainsaddition u/s 68accommodation entryunexplained expendituresection 69clong term capital gain

Judgments citing 506 (Delhi-Trib.) Sarika Binal v. Income Tax Officer

Gyan Prakash Gupta, New Delhi vs. ITO Ward-10(4), New Delhi

In the result, appeal filed by the assessee is allowed

ITA 6271/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Apr 2026AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlate Gyan Prakash Gupta Vs. Ito Through Legal Heir Raj Ward 10(4) Kumari Gupta New Delhi Plot No.6 & 7, Defence Enclave, Laxmi Nagar, East Delhi 110092 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adupg 2697 N Appellant .. Respondent

For Appellant: Sh. Ajit Gandhi, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10Section 10(38)Section 143(2)Section 143(3)Section 250Section 68

…P a g e | 1 Gyan Prakash Gupta (AY 2015-16) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER Late Gyan Prakash Gupta Vs. ITO through legal Heir Raj Ward 10(4) Kumari Gupta New Delhi Plot No.6 & 7, Defence Enclave, Laxmi Nagar, East Delhi 110092 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ADUPG 2697 N Appellant .. Respondent Appellant by : Sh. Ajit Gandhi, Adv. Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 29.01.2026 Date of Pronouncement 09.04.2026 O R D E R PER VIMAL KUMAR, JM: The appeal filed by the asse…

Vaneet Aggarwal, New Delhi vs. ACIT, Circle-14(2), New Delhi

In the result, appeal of the Assessee is dismissed

ITA 2607/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Mar 2026AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 10(38)Section 143(1)Section 143(2)Section 69ASection 69C

…ITA No. 2607/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F': NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2607 /Del./2019, A.Y. 2015-16 Vs. ACIT, Circle 14(2), New Delhi (Respondent) Vaneet Aggarwal, D-95, Pushpanjali Enclave, Pitampura, Delhi PAN: AGXPA8770A (Appellant) Assessee by Revenue by Date of Hearing Date of Pronouncement Shri K. Sampath, Adv, Shri V Rajkumar, Adv. Ms. Harpreet Kaur Hansra, Sr. DR 21/01/2026 13/03/2026 ORDER PER S. RIFAUR RAHMAN, AM The Assessee has filed appeal against the order of the Learned Com…

Rajesh Sarda, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-2(2), Nagpur

In the result, the addition of undisclosed income under section 68 is deleted

ITA 44/NAG/2022[2015-16]Status: DisposedITAT Nagpur24 Feb 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Rajesh Sarda, Acit, Central Circle – 2(2), Nagpur 14, Daga Lay–Out, Ambazari Road, Vs Aayakar Bhawan, Civil Lines, Nagpur – 440033. Maharashtra – 440001. [Pan: Ahaps4925M] Appellant / Assessee Respondent / Revenue Assessee By Shri K.P. Dewani, Advocate Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 10(38)Section 132Section 153ASection 234ASection 254(1)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER (Physical hearing) Rajesh Sarda, ACIT, Central Circle – 2(2), Nagpur 14, Daga Lay–out, Ambazari Road, Vs Aayakar Bhawan, Civil Lines, Nagpur – 440033. Maharashtra – 440001. [PAN: AHAPS4925M] Appellant / Assessee Respondent / Revenue Assessee by Shri K.P. Dewani, Advocate Revenue by Shri Pankaj Kumar, CIT–DR Date of hearing 16.02.2026 Date of pronouncement 24.02.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH JUDICIAL MEMBER: 1. This appeal by assessee…

Bhavana Lalit Jain, Navi Mumbai vs. Income Tax Officer, WD-15(1)(1), Mumbai

The appeals are allowed

ITA 1016/MUM/2024[2014-15]Status: DisposedITAT Mumbai15 Oct 2024AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shriraj Kumar Chauhan, Jm

Section 10Section 143Section 147Section 148Section 68

…A Y : 2014–15 Bhavna Lalit Jain Versus Income Tax Officer, Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRIRAJ KUMAR CHAUHAN, JM ITA No. A.Y.2014-15 1016/MUM/2024 Mrs. Bhavna Lalit Jain The Income Tax Plot number 21, Officer Maharashtra sector 1A Ward – 15 (1) (1) Vs. Koper Khairane Aayakar Bhavan Maharashtra 400708 Maharishi Karve Road New Marine Lines Mumbai 400020 (Appellant) (Respondent) PAN ACIPJ0205E Assessee by Shri Prakash G. Jhunjhunwala Revenue by Shri Ashok Kumar Ambastha, Sr. (DR), 25th August, 2024 Date of hearing 15th October 2024 Date of…

ITO-28.3.1, Navi Mumbai vs. Seema Narendra Bapna, Nerul

In the result both the grounds of appeal are dismissed

ITA 1120/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Oct 2024AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm A.Y.2014-15 Ito,28.3.1, Seema Narendra Bapna, Mumbai Flat No.A 2701, Plot No. R3 B Emerald Bay, Sector Vs. 14 Nerul, Navi Mumbai, Thane 400706

Section 143Section 147Section 148

…A Y : 2014–15 Income Tax Officer Versus Seema Narendra Bapna IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAJ KUMAR CHAUHAN, JM A.Y.2014-15 ITO,28.3.1, Seema Narendra Bapna, Mumbai Flat No.A 2701, Plot No. R3 B Emerald Bay, Sector Vs. 14 Nerul, Navi Mumbai, Thane 400706 (Appellant) (Respondent) PAN ALGPS6788Q Assessee by Shri Prakash G. Jhunjhunwala Revenue by Shri Ashok Kumar Ambastha, Sr. (DR), 22ndAugust, 2024 Date of hearing Date of pronouncement 10 October 2024 O R D E R PER PRASHANT MAHARISHI, AM: 1. ITA number 1120/M/2024 is filed by The Income Tax…

506 (Delhi-Trib.) Sarika Binal v. Income Tax Officer (162 Taxmann.com 892) — Cited in 5 Judgments | BharatTax