69A of the Act. ACIT v. Hirapanna Jeweller

202 DTR 337Reported decision2021#19774 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2021 to 2023.

Judgments citing 69A of the Act. ACIT v. Hirapanna Jeweller

Mothers Education Hub, Jaipur vs. ACIT, Circle-1, Jaipur

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

ITA 618/JPR/2023[2017-18]Status: DisposedITAT Jaipur30 Nov 2023AY 2017-18

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 115BSection 142(1)Section 143(2)Section 250Section 4Section 40A(2)(b)Section 68

…he Act. Reliance is placed on the following cases where it is held that cash received on cash sales deposited in the bank account, duly recorded in the books of accounts cannot be added either u/s 68 or u/s 69A of the Act. ACIT Vs. Hirapanna Jeweller (2021) 202 DTR 337/ 189 ITD 608 (Visakha) (Trib.)(Case laws compilation PB 16-22) Assessee having accounted the high denomination notes deposited in bank as cash sales in its books of accounts and produced the sales bills for the same and the AO having accepted the sales & the stock and found no defect in the purchases or sales which match with the inflow/outflow…

M/S Quasar Developers Pvt. Ltd., 202, Ridhi Sidhi Bhawan, Ahinsa Circle, C-Scheme, Jaipur vs. ITO, Ward-6(2), Jaipur

In the result, the appeal of the assessee is dismissed

ITA 157/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Feb 2023AY 2017-18

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, JCIT
Section 115BSection 145(3)Section 69A

…made. 4. Reliance is placed on the following cases where it is held that cash received on cash sales deposited in the bank account, duly recorded in the books of accounts cannot be added either u/s 68 or u/s 69A of the Act. ACIT Vs. Hirapanna Jeweller (2021) 202 DTR 337/ 189 ITD 608 (Visakha) (Trib.) Assessee having accounted the high denomination notes deposited in bank as cash sales in its books of accounts and produced the sales bills for the same and the AO having accepted the sales & the stock and found no defect in the purchases or sales which match with the inflow/outflow of stock, addition u/s 68 could n…

DCIT-CC-1, Ludhiana vs. M/S Roop Square Private Limited, Ludhiana

The appeal of the assessee stands allowed and the appeal of the Department stands dismissed

ITA 249/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh03 Jun 2021AY 2017-18
For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Sarabjeet Singh, CIT DR
Section 132(1)Section 145(3)Section 153ASection 250(6)Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B, CHANDIGARH BEFORE: SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER (Assessment Year: 2017-18 M/s Roop Square Private बनाम The Assistant. Commissioner of Limited, Ghumar Mandi Income Tax, Central Circle-1, Chowk, Civil Lines, Ludhiana. Ludhiana. "थायी लेखा सं./PAN NO: AACCR8811R अपीलाथ"/ Applicant ""यथ"/ Respondent & The Assistant. Commissioner of M/s Roop Square Private बनाम Income Tax, Central Circle-1, Limited, Ghumar Mandi Ludhiana. Chowk, Civil Lines, Ludhiana. "थायी ले…

M/S Roop Square Private Limited, Ludhiana vs. ACIT-CC-1, Ludhiana

The appeal of the assessee stands allowed and the appeal of the Department stands dismissed

ITA 198/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh03 Jun 2021AY 2017-18
For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Sarabjeet Singh, CIT DR
Section 132(1)Section 145(3)Section 153ASection 250(6)Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B, CHANDIGARH BEFORE: SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER (Assessment Year: 2017-18 M/s Roop Square Private बनाम The Assistant. Commissioner of Limited, Ghumar Mandi Income Tax, Central Circle-1, Chowk, Civil Lines, Ludhiana. Ludhiana. "थायी लेखा सं./PAN NO: AACCR8811R अपीलाथ"/ Applicant ""यथ"/ Respondent & The Assistant. Commissioner of M/s Roop Square Private बनाम Income Tax, Central Circle-1, Limited, Ghumar Mandi Ludhiana. Chowk, Civil Lines, Ludhiana. "थायी ले…

69A of the Act. ACIT v. Hirapanna Jeweller (202 DTR 337) — Cited in 4 Judgments | BharatTax