7.6.2. Sanjeev Agrawal v. Income Tax Settlement Commissioner

56 Taxmann.com 214High Court2015#8517 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 131 Section 132(4)Section 133A

Issues it is cited on

section 133a rule 46a income-tax officer section 131 section 132 search and seizure section 13 prescribed section 148 company business document

Judgments citing 7.6.2. Sanjeev Agrawal v. Income Tax Settlement Commissioner

INCOME TAX OFFICER, JAIPUR vs. RAKESH GOEL, JAIPUR

In the result, the appeal of the revenue is dismissed

ITA 1204/JPR/2024[2013-14]Status: DisposedITAT Jaipur20 May 2025AY 2013-14

For Appellant: Sh. Tarun Mittal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT

Section 133Section 142(1)Section 143(1)Section 143(3)

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"A\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं./ITA No. 1204/JP/2024\nनिर्धारण वर्ष / Assessment Year : 2013-14\nIncome Tax Officer, Jaipur\nबनाम\nVs.\nRakesh Goel\n3 TA 12 Jawahar Nagar, Jaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ACFPG0353D\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by: Sh. Tarun Mittal, C.A\nराजस्व की…

DCIT - CIRCLE4(1)(1), MUMBAI vs. AHINSA INFRASTRUCTURE AND DEVELOPERS LIMITED, MUMBAI

In the result, the appeal filed by the Revenue is dismissed

ITA 2631/MUM/2023[2014]Status: DisposedITAT Mumbai31 Dec 2024

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaranassessment Year : 2014-15 Dcit, Circle-4(1)(1), Ahinsa Infrastructure & Room No. 678, Developers Limited, 6Th Floor, Vs. 60, Mulji Jetha Building, Aayakar Bhavan, 185/187, Princess Street, M.K. Road, Marinelines, Mumbai. Mumbai. Pan : Aadca3891R (Appellant) (Respondent) For Assessee : Shri Vipul Joshi & Ms. Dinkle Hariya For Revenue : Shri Manoj Kumar Sinha Date Of Hearing : 10-10-2024 Date Of Pronouncement : 31-12-2024

For Appellant: Shri Vipul Joshi &For Respondent: Shri Manoj Kumar Sinha

Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2014-15 DCIT, Circle-4(1)(1), Ahinsa Infrastructure and Room No. 678, Developers Limited, 6th Floor, vs. 60, Mulji Jetha Building, Aayakar Bhavan, 185/187, Princess Street, M.K. Road, Marinelines, Mumbai. Mumbai. PAN : AADCA3891R (Appellant) (Respondent) For Assessee : Shri Vipul Joshi & Ms. Dinkle Hariya For Revenue : Shri Manoj Kumar Sinha Date of Hearing : 10-10-2024 Date of Pronouncement : 31-12-2024 O R D E R PER B.R. BASKARAN, A.M :…

M/S MARS COIONIZER P LTD ,RAIPUR vs. ACIT CENTRAL -II, RAIPUR

Appeal is allowed in terms mentioned above

ITA 113/IND/2020[2013-14]Status: DisposedITAT Indore04 Apr 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2013-14 M/S. Mars Colonizer Acit, Central-2, Private Limited, Bhopal C/O Hotel Amit Regency, बनाम/ Saibaba Complex, Vs. Moti Bag Chowk, Raipur (Appellant/Assessee) (Respondent/Revenue) Pan: Aafca 6847 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.02.2024 Date Of Pronouncement 04.04.2024

Section 132Section 133ASection 143(2)Section 143(3)

…17) 81 Taxmann.com 476 (Delhi HC) (ii) Navdeep Dhingra Vs. CIT (2015) 56 Taxmann.com 75 (P&H HC) Page 15 of 21 M/s Mars Colonizers Private Limited, Raipur vs. ACIT, Central-2, Bhopal. ITA No. 113/Ind/2020 – AY 2013-14 (iii) Sanjeev Agarwal Vs. ITSC (2015) 56 Taxmann.com 214 (Allahabad HC) (iv) Rajhans Towers (P) Ltd. Vs. CIT (2015) 56 Taxmann.com 67 (Delhi HC) (v) Bhagirath Aggarwal Vs. CIT (2013) 31 Taxmann.com 274 (Delhi) (vi) Bannalal Jat Constructions (P) Ltd. Vs. ACIT (2019) 106 Taxmann.com 128 (SC) (vii) Roshan Lal Sanchiti Vs. PCIT (2023) 150 Taxmann.com 228 (SC) (viii) Thiru A.J. Ramesh Kumar Vs. DCIT…

SHAMBHU PRASAD RASTOGI,MIRZAPUR vs. ITO, RANGE 3(4), MIRZAPUR

In the result, the appeal of the assessee is allowed

ITA 66/ALLD/2023[2012-13]Status: DisposedITAT Allahabad12 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.66/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2012-13) बनधम/ Shambhu Prasad Rastogi Ito, Range-3(4) Prop. M/S. Rastogi Sarraf, Aayakar Bhawan, Mahant Vs. Dhundhi Katara, Mirzapur- Shivala, Mirzapur- 231001. 231307. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aanpr8527Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Nita Goyal Revenue By: Shri A. K. Singh (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 05/09/2023 घोषणा की तारीख /Date Of Pronouncement: 12/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A), Lucknow-03 Dated 29.03.2023 For Ay. 2012-13. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Addition Of Rs.1,84,080/- On Account Of Alleged Excess Stock-In-Trade On The Date Of Survey (I.E. On 06.01.2012).

For Appellant: Ms. Nita GoyalFor Respondent: Shri A. K. Singh (Sr. DR)

Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD “SMC” BENCH, ALLAHABAD BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.66/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2012-13) बनधम/ Shambhu Prasad Rastogi ITO, Range-3(4) Prop. M/s. Rastogi Sarraf, Aayakar Bhawan, Mahant Vs. Dhundhi Katara, Mirzapur- Shivala, Mirzapur- 231001. 231307. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AANPR8527Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Ms. Nita Goyal Revenue by: Shri A. K. Singh (Sr. DR) सुनवाई की तारीख / Date of Hearing: 05/09/2023 घोषणा की तारीख /Date of Pronouncement: 12/09/2023 आदेश / O R D E R…

DCIT, ALLAHABAD vs. M/S MAHESH CHANDRA VISHNU CHANDRA SARRAF, ALLAHABAD

In the result, the appeal of the revenue ITA No

ITA 216/ALLD/2016[2012-13]Status: DisposedITAT Allahabad03 Jul 2023AY 2012-13

Bench: Sh. Ramit Kochar & Sh. Anikesh Banerjeei.T.A. No.199/Alld/2016 Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Acit-Circle-1, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. (Respondent) [Pan:-[Aaqfm2701G] (Appellant) I.T.A. No. 216/Alld/2016 Assessment Year: 2012-13 Dy. Cit-Circle-1, Vs. M/S Mahesh Chandra Allahabad. Vishnu Chandra Sarraf, 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Appellant) (Respondent) C.O. No.34/Alld/2016 (In I.T.A. No. 216/Alld/2016) Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Dcit-Circle-3, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Respondent) (Appellant) Appellant By None. Respondent By Sh. A.K. Singh, Sr. Dr

Section 143(3)Section 145(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD. BEFORE SH. RAMIT KOCHAR, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.199/Alld/2016 Assessment Year: 2012-13 M/s Mahesh Chandra Vishnu Vs. ACIT-Circle-1, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. (Respondent) [PAN:-[AAQFM2701G] (Appellant) I.T.A. No. 216/Alld/2016 Assessment Year: 2012-13 Dy. CIT-Circle-1, Vs. M/s Mahesh Chandra Allahabad. Vishnu Chandra Sarraf, 37/164, Meerganj, Chowk Allahabad. [PAN:-[AAQFM2701G] (Appellant) (Respondent) C.O. No.34/Alld/2016 (in I.T.A. No. 216/Alld/2016) Assessmen…

M/S MAHESH CHANDRA VISHNU CHANDRA SARRAF,ALLAHABAD vs. ACCT, ALLAHABAD

In the result, the appeal of the revenue ITA No

ITA 199/ALLD/2016[2012-13]Status: DisposedITAT Allahabad03 Jul 2023AY 2012-13

Section 143(3)Section 145(3)Section 250(6)

SARITHA SHIVAYYAGARI ,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(3) , HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 98/HYD/2020[2009-10]Status: DisposedITAT Hyderabad17 Oct 2022AY 2009-10

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2009-10 Smt. Saritha Shivayyagari Vs. Income Tax Officer Hyderabad. Ward 11(3) Pan:Bkqps0479M Hyderabad (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan, Ca Revenue By: Shri Kumar Aditya, Dr Date Of Hearing: 03/10/2022 Date Of Pronouncement: 17/10/2022 O R D E R Per Laliet Kumar, J.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 18.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals) – 1, Hyderabad Relating To A.Y.2009-10. 2. Although A Number Of Grounds Have Been Raised By The Assessee, However, These All Relate To The Order Of The Learned Cit (A) In Sustaining The Disallowance Of Rs.63,75,185/- Made By The Assessing Officer U/S 143(3) R.W.S. 147 Of The I.T. Act, 1961. Ita 98/Hyd/2020

For Appellant: Shri P. Murali Mohan, CAFor Respondent: Shri Kumar Aditya, DR

Section 131Section 142(1)Section 143(2)Section 143(3)Section 148

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2009-10 Smt. Saritha Shivayyagari Vs. Income Tax Officer Hyderabad. Ward 11(3) PAN:BKQPS0479M Hyderabad (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan, CA Revenue by: Shri Kumar Aditya, DR Date of hearing: 03/10/2022 Date of pronouncement: 17/10/2022 O R D E R Per Laliet Kumar, J.M This appeal filed by the assessee is directed against the order dated 18.10.2019 passed by the learned Commissioner of Inc…

M/S GOVINDRAM & CO.,MUMBAI vs. ASST. CIT 17(1), MUMBAI

In the result, the appeal for Assessment Year 2010-11 is also dismissed

ITA 1475/MUM/2019[2010-11]Status: DisposedITAT Mumbai25 Mar 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: NoneFor Respondent: Shri Hoshang B. Irani, DR

Section 132Section 143(3)Section 147Section 148Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 1475/Mum/2019 (Assessment Year 2010-11) M/s Govindram & Co. The Asst. Commissioner of 501 Notan Heights 20 Guru Income-tax, 17(1), Aayakar Nanak Road Bandra West, Bhavan, M.K. road, Vs. Mumbsi-400 050 Mumbai-400 020 (Appellant) (Respondent) PAN No. AABFG6770G Assessee by : None Revenue by : Shri Hoshang B. Irani, DR Date of hearing: 14.03.2022 Date of pronouncement : 25.03.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITAs No. 1474/Mum/2019 for AY 2009-10 & 1475/Mum/2019 for AY…

M/S GOVINDRAM & CO.,MUMBAI vs. ASST. CIT 17(1), MUMBAI

In the result, the appeal for Assessment Year 2010-11 is also dismissed

ITA 1474/MUM/2019[2009-10]Status: DisposedITAT Mumbai25 Mar 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: NoneFor Respondent: Shri Hoshang B. Irani, DR

Section 132Section 143(3)Section 147Section 148Section 35A

INCOME TAX OFFICER, WARD- 4(2)(1), BANGALORE vs. SMT R MEENA, BENGALURU

In the result, the appeal filed by revenue stands dismissed

ITA 722/BANG/2020[2009-10]Status: DisposedITAT Bangalore03 Jan 2022AY 2009-10

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2009-10 Smt. R. Meena, No. 13, 1St Main Road, The Income-Tax Officer, Ankappa Reddy Layout, Ward 4 (2)(1), Kaggadasapura, Bangalore. C V Raman Nagar, Vs. Bangalore – 560 093. Pan: Agrpm0228K Appellant Respondent Assessee By : Smt. Suman Lunkar, Ca Revenue By : Shri Sankarganesh K, Jcit (Dr) Date Of Hearing : 23-12-2021 Date Of Pronouncement : 03-01-2022 Order Per Beena Pillaipresent Appeal Is Filed By Revenue Against Order Dated 28.02.2020 Passed By Ld.Cit(A)-9, Bangalore For Assessment Year 2009-10 On Following Grounds Of Appeal: “1. On The Facts Of The Case & As Per Law, The Ld Cit(A) Erred In Directing To Delete The Addition Of Rs. 40 Lakhs Made On The Basis Of Statement Recorded Of Husband Of Assessee Who Offered An Additional Income On Account Of Inflated Expenses Found During The Course Of Survey Proceedings. 2. On The Facts Of The Case & As Per Law, The Ld Cit(A) Erred In Directing To Delete The Addition Made On Account Of Payment Reduced In Cash Book At Rs.3,41,918/-, Cash Expenses Of Rs. 3 Lakhs Without Calling For Report From The Ao & Accepting The Additional Evidence & Explanation Submitted By The Assessee In Contravention Of The Rule 46A.

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Sankarganesh K, JCIT (DR)

Section 133ASection 148Section 40Section 40A(3)Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2009-10 Smt. R. Meena, No. 13, 1st Main Road, The Income-tax Officer, Ankappa Reddy Layout, Ward 4 (2)(1), Kaggadasapura, Bangalore. C V Raman Nagar, Vs. Bangalore – 560 093. PAN: AGRPM0228K APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, CA Revenue by : Shri Sankarganesh K, JCIT (DR) Date of Hearing : 23-12-2021 Date of Pronouncement : 03-01-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by revenue against order dated 28.02…

ACIT CEN CIR 2, MUMBAI vs. LILADHAR MAJETHIA, MUMBAI

ITA 6140/MUM/2012[2009-10]Status: DisposedITAT Mumbai07 Sept 2018AY 2009-10

Bench: Shri G.S. Pannu & Shri Ravish Soodacit, Central Circle-2 Shri Liladhar Majethia R. No. 904, Prathishta 7, 2Nd Floor, Pathaibapa Bhavan, Marine Lines, Niwas, N.S. Road, Vs. Mumbai- 20. Mulund (West), Mumbai- 400 080 Pan – Abypt7683B

For Appellant: Shri Rajesh Kumar Yadav, D.RFor Respondent: Mrs. Ritika Agarwal, A.R

Section 131Section 132Section 133ASection 254(2)

…P a g e | 1 ITA No. 6140/Mum/2012 AY 2009-10 ACIT, CC-2 Vs. Shri Liladhar Majethia IN THE INCOME TAX APPELLATE TRIBUNAL "A" Bench, Mumbai Before Shri G.S. Pannu, Accountant Member and Shri Ravish Sood, Judicial Member ACIT, Central Circle-2 Shri Liladhar Majethia R. No. 904, Prathishta 7, 2nd Floor, Pathaibapa Bhavan, Marine Lines, Niwas, N.S. Road, Vs. Mumbai- 20. Mulund (West), Mumbai- 400 080 PAN – ABYPT7683B Appellant Respondent Appellant by: Shri Rajesh Kumar Yadav, D.R Respondent by: Mrs. Ritika Agarwal, A.R Date of Hearing: 14.06.2018 Date of Pronouncement: 07.09.2018 O R D E R Per Ravish Sood, JM The…

GHOSH BISHAYEE & ASSOCIATES,BURDWAN vs. ACIT, CIRCLE-1, BURDWAN, BURDWAN

Appeal is partly allowed

ITA 1550/KOL/2016[2011-12]Status: DisposedITAT Kolkata31 Aug 2018AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2011-12

Section 143(3)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2011-12 Ghosh Bishayee & V/s. ACIT, Circle-1, Associates, P.O. Vill. Aayakar Bhawan, Court Bijur, P.S. Memari, Dist. Compound, Burdwan- Burdwan-713422 713101 [PAN No.AAEFG 9412 A] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Soumitra Choudhury, Advocate अपीलाथ" क" ओर से/By Appellant Shri S. Dasgupta, Addl. CIT-DR ""यथ" क" ओर से/By Respondent 01-08-2018 सुनवाई क" तार"ख/Date of Hearing 31-08-2018 घोषणा क" तार"ख/Date…

DCIT, CIRCLE - 2, MIDNAPORE, PASCHIM MEDINIPUR vs. M/S. GRAMI AGRO PVT. LTD., PASCHIM MEDINIPUR

In the result, Revenue’s appeal stands dismissed

ITA 755/KOL/2011[2007-08]Status: DisposedITAT Kolkata22 Jul 2016AY 2007-08

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2007-08

Section 133ASection 133A(3)(i)Section 143(2)Section 143(3)Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2007-08 DCIT, Circle-2, M/s Grami Agro Pvt. Ltd. बनाम Midnapore, Sahoo Jamda, Jhargram, Dist. / Bhawan, Kshudiram Paschim Medinipur, V/s. Ngar, P.O. Midnapore, Pin. 721 507 Dist. Paschim Medinipur [PAN No.AABCG 0207 F] .. अपीलाथ" /Appellant ""यथ" /Respondent Md. Ghyas Uddin, JCIT-DR अपीलाथ" क" ओर से/By Appellant Shri T.K.Chakraborty, AR ""यथ" क" ओर से/By Respondent 08-06-2016 सुनवाई क" तार"ख/Date of Hearing घोषणा क" तार"ख/Date of Pronounceme…