ACIT v. Smt. Kokilaben A. Shah

111 Taxmann.com 44Reported decision2000#22020 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 132(4)Section 139(1)Section 143(3)Section 153ASection 271BSection 273BSection 44ABSection 139(4)

Issues it is cited on

failure to get accounts auditedsection 273bsection 271bsection 139(4)panchnamasection 30section 44absection 44accommodation entrylevy of penaltysection 132(4)reasonable cause

Judgments citing ACIT v. Smt. Kokilaben A. Shah

Sumit Jindal, New Delhi vs. DCIT, Central Circle-5, Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 450/DEL/2023[2019-20]Status: DisposedITAT Delhi10 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1064/DEL/2023 [A.Y. 2018-19] ITA No. 450/DEL/2023 [A.Y. 2019-20] Shri Sumit Jindal Vs. The Dy. C.I.T T-303, Gali No. 6 Central Circle – 5 Shivaji Nagar New Delhi Narela, New Delhi PAN – AETPJ 2761 A (Applicant) (Respondent) Assessee By : None Department By : Shri Mahesh Kumar, CIT-DR Shri Manish Gupta, Sr. DR Date of Hearing : 12.08.2025 Date of Pronouncement : 10.09.2025 ORDER PER NAVEEN CHANDRA, A.M:- The above captioned two separate appeals…

Sumit Jindal, New Delhi vs. DCIT, Central Circle-5, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 1064/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1064/DEL/2023 [A.Y. 2018-19] ITA No. 450/DEL/2023 [A.Y. 2019-20] Shri Sumit Jindal Vs. The Dy. C.I.T T-303, Gali No. 6 Central Circle – 5 Shivaji Nagar New Delhi Narela, New Delhi PAN – AETPJ 2761 A (Applicant) (Respondent) Assessee By : None Department By : Shri Mahesh Kumar, CIT-DR Shri Manish Gupta, Sr. DR Date of Hearing : 12.08.2025 Date of Pronouncement : 10.09.2025 ORDER PER NAVEEN CHANDRA, A.M:- The above captioned two separate appeals…

Satwik Feeds, New Delhi vs. Deputy Commissioner of Income Tax, Circle - 35(1), Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 1064/DEL/2024[2017-18]Status: DisposedITAT Delhi01 Jan 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1064/DEL/2023 [A.Y. 2018-19] ITA No. 450/DEL/2023 [A.Y. 2019-20] Shri Sumit Jindal Vs. The Dy. C.I.T T-303, Gali No. 6 Central Circle – 5 Shivaji Nagar New Delhi Narela, New Delhi PAN – AETPJ 2761 A (Applicant) (Respondent) Assessee By : None Department By : Shri Mahesh Kumar, CIT-DR Shri Manish Gupta, Sr. DR Date of Hearing : 12.08.2025 Date of Pronouncement : 10.09.2025 ORDER PER NAVEEN CHANDRA, A.M:- The above captioned two separate appeals…

ACIT v. Smt. Kokilaben A. Shah (111 Taxmann.com 44) — Cited in 3 Judgments | BharatTax