69A. 2. COMMISSIONER OF INCOME TAX v. K.T.M.S. MAHAMOOD HIGH COURT OF MADRAS

140 CTR 282Reported decision1997#22618 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 69A Section 115BBE Section 139(1)Section 142(1)Section 143(2)Section 148 Section 44AD Section 68

Issues it is cited on

unexplained money assistant commissioner undisclosed income section 69a section 69 section 68 section 148 section 147 person nfac total income document

Judgments citing 69A. 2. COMMISSIONER OF INCOME TAX v. K.T.M.S. MAHAMOOD HIGH COURT OF MADRAS

ABHAY SINGH,ALWAR vs. INCOME TAX OFFICER, BHIWADI

In the result, the appeal of the assessee stands allowed with no orders as to costs

ITA 768/JPR/2024[2011-12]Status: DisposedITAT Jaipur10 Jul 2024AY 2011-12

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR

Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 768/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2011-12 Shri Abhay Singh cuke The ITO Vs. S/o Shri Ram, Vill: Banbirpur Ward- Bhiwadi Tehsil: Tijara, Alwar 301 018 Bhiwadi LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: DEJPS 7079 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar, Advocate jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR…

HARISH KUMAR GARG,ALWAR vs. INCOME TAX OFFICER, WARD-1(1), ALWAR

In the result, the appeal of the assessee stands allowed with no orders as to costs

ITA 767/JPR/2024[2013-14]Status: DisposedITAT Jaipur10 Jul 2024AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR

Section 148Section 44ASection 60ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 767/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2013-14 Shri Harish Kumar Garg cuke The ITO Vs. 01, Adarsh Colony,Kishangarh Bas Ward- 1 (1) Alwar Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AXMPG 9563 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar, Advocate jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR lquokbZ dh rkjh[k@D…

ASHISH SHARMA,GOPAL PURA BYE - PASS JAIPUR vs. INCOME TAX OFFICER, STATUE CIRCLE, JAIPUR

In the result, appeal of the assessee is allowed

ITA 586/JPR/2023[2009-10]Status: DisposedITAT Jaipur28 Nov 2023AY 2009-10

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

For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT) a

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 292BSection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 586/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2009-10 Ashish Sharma cuke Income Tax Officer, 3-352, 10-B Scheme, Gopal Pura Vs. Ward-6(2), Jaipur. Bye-pass, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ARZPS 4723 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Adv.) jktLo dh vk…