What is ACIT v. Vardaan Fashion authority for?

Acceptance of cash by a husband from his wife for a property deal that didn't materialize is not considered a loan or advance under Section 269SS, thus exempting the transaction from penalty under Section 271D.

How many judgments cite ACIT v. Vardaan Fashion?

20 judgments on BharatTax cite ACIT v. Vardaan Fashion (60 Taxmann.com 407), spanning 2017 to 2024.

Which sections of the Income Tax Act does ACIT v. Vardaan Fashion come up under?

It is most often cited in judgments turning on Section 132(1), Section 153C, Section 269SS, Section 271D, Section 273B.

ACIT v. Vardaan Fashion (60 Taxmann.com 407)

OTM JEWELLERY PRIVATE LIMITED,DELHI vs. ACIT, CENTRAL RANGE, MEERUT

In the result, the appeal of the assessee in ITA No

ITA 1135/DEL/2024[2013-14]Status: DisposedITAT Delhi23 Oct 2024AY 2013-14

Bench: Shri Kul Bharat & Shri Naveen Chandra

For Appellant: Shri Ankur Goel, AdvFor Respondent: Ms. Anupama Singla, Sr. DR

Section 132(1)Section 153CSection 269SSection 271DSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1135/DEL/2024 [A.Y 2013-14] OTM Jewellery Pvt Ltd Vs. The A.C.I.T C-4/135, Safdarjung Development Area Central Range Hauz Khas, New Delhi Meerut PAN: AAACO 5115 F (Applicant) (Respondent) Assessee By : Shri Ankur Goel, Adv Department By : Ms. Anupama Singla, Sr. DR Date of Hearing : 15.10.2024 Date of Pronouncement : 23.10.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CI…

SHRI KALPESH MAHIDAS MARADIA,RAJKOT vs. ADDL. C.I.T., RANGE-1(1) & 1(2), RAJKOT

In the result, the assessee’s appeal is allowed

ITA 245/RJT/2019[2008-09]Status: HeardITAT Rajkot29 Jun 2022AY 2008-09

For Appellant: Shri M.N. Manvar, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 269SSection 271DSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2008-09 Kalpesh Mahidas Maradia, Add. CIT, Range-1(1) & 902-Gitanjali App., 1(2), Rajkot 2-Jalaram, University Vs (Respondent) Road, Rajkot PAN: ACTPM8458R (Appellant) Assessee by: Shri M.N. Manvar, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 27-06-2022 Date of pronouncement : 29-06-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2008-09, arises from order of the CIT(A)-1, Rajkot dated 26-08-2019, in Appeal…

SHRI JAYDEEPSINH VAJESINH DODIYA,,AHMEDABAD vs. THE JT. C.I.T., RANGE-7(1),, AHMEDABAD

In the result, Ground number 2 of the assessee’s appeal is party allowed

ITA 2429/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13

For Appellant: Shri Parimalsinh B. ParmarFor Respondent: Shri S.S. Shukla, Sr. D.R

Section 269Section 269SSection 271Section 271DSection 275(1)(a)Section 275(1)(c)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Pramod Kumar, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2012-13 Jaydeepsinh Vajesinh Jt. Comm. of Income Dodiya, At. Post Rampura Tax, Chekhla, Tal. Sanand. Vs Range-7(1), Dist. Ahmedabad-382210 Ahmedabad PAN: AFBPD2368C Himatnagar (Appellant) (Respondent) Assessee by: Shri Parimalsinh B. Parmar Revenue by: Shri S.S. Shukla, Sr. D.R. Date of hearing : 13-04-2022 Date of pronouncement : 31-05-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee again…