How many judgments cite ACIT v. Sharad Choudhary?

21 judgments on BharatTax cite ACIT v. Sharad Choudhary (165 TTJ 145), spanning 2016 to 2024.

Which sections of the Income Tax Act does ACIT v. Sharad Choudhary come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 153C, Section 69C, Section 132, Section 153D.

ACIT v. Sharad Choudhary

165 TTJ 145Income Tax Appellate Tribunal2014#5431 most cited

What is ACIT v. Sharad Choudhary authority for?

A charge of tax cannot be levied based on a 'dumb document' if it is unclear and ambiguous regarding the components of the tax charge, unless supported by other corroborative material found during investigation or search.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Also referred to as

ACIT v. Sharad Choudhary · dumb document · speaking document · charge of tax · additions to income · supportive material · corroborative material · section 132 · ITAT

Sections most often in play

Section 143(3)Section 153A Section 153C Section 69C Section 132 Section 153D Section 139 Section 115BBE

Issues it is cited on

section 132(5)section 100 section 153(c)(1)section 94 abatement of assessment anonymous donation section 153(c)section 164 third party information onus of proof income tax settlement commission on money receipt

Judgments citing ACIT v. Sharad Choudhary

Harsh Deep Construction, Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal of the assessee is allowed

ITA 1941/MUM/2014[2008-09]Status: DisposedITAT Mumbai11 May 2016AY 2008-09

Bench: S/Shri B.R. Baskaran (Am) & Ramlal Negi (Jm)

Section 132(1)Section 132(4)Section 143(3)Section 153ASection 299

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before S/Shri B.R. Baskaran (AM) & Ramlal Negi (JM) I.T.A. No. 1941/Mum/2014 (Assessment Year 2008-09) I.T.A. No. 1942/Mum/2014 (Assessment Year 2009-10) M/s. Harsh Deep DCIT Central Construction Vs. Circle 47 Ground Floor Mumbai. Shailesh Building Linking Road Santacruz West Mumbai-400 054. (Appellant) (Respondent) PAN No.AAEFH7011A Assessee by Shri Hariom Tulsiyan & Ms. Darshani Gohil Department by Shri Rahul Raman Date of Hearing 25.2.2016 Date of Pronouncement 11.5.2016 O R D E R Per B.R. Baskaran, AM :- Both the appeals filed by the assessee are…