ADD. CIT v. Prashant Ahluwalia

92 TTJ 464Income Tax Appellate Tribunal2005#16233 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 11UASection 127Section 132Section 153Section 153CSection 68Section 69ASection 69C

Issues it is cited on

on money receiptsection 132(4a)section 292cloose papersunexplained expendituredocuments seizedsection 69clong term capital gainsection 133asection 132(4)undisclosed incomesearch and seizure

Judgments citing ADD. CIT v. Prashant Ahluwalia

Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Deepak Suresh Gadge, Nagpur

In the result, appeal of the Revenue is dismissed

ITA 99/NAG/2023[2018-19]Status: DisposedITAT Nagpur03 Apr 2025AY 2018-19

Bench: Shri V. Durga Rao, Hon’Ble & Shri K.M. Roy, Hon’Ble Accountant, Member

Section 132Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI K.M. ROY, HON’BLE ACCOUNTANT, MEMBER ITA No.99 & 100/NAG/2023 (Assessment Years: 2018-19 & 2019-20) Dy.CIT – Central Circle – 2(1) v. Deepak Suresh Gadge 3rd Floor, Room No. 312 G/2, 2nd Lane Aayakar Bhawan Behind Hitwada Press Telangkhedi Road, Civil Lines Dhantoli, Nagpur – 440012 Nagpur – 440001 PAN – ABZPG6643H (Appellant) (Respondent) Assessee Represented by : Shri Manoj G. Moryani, Advocate Shri Sandipkumar Salunke, CIT(DR) Revenue Represented by : Date of conclusion of hearing : 18.03.20…

Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Deepak Suresh Gadge, Nagpur

In the result, appeal of the Revenue is dismissed

ITA 100/NAG/2023[2019-20]Status: DisposedITAT Nagpur03 Apr 2025AY 2019-20

Bench: Shri V. Durga Rao, Hon’Ble & Shri K.M. Roy, Hon’Ble Accountant, Member

Section 132Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI K.M. ROY, HON’BLE ACCOUNTANT, MEMBER ITA No.99 & 100/NAG/2023 (Assessment Years: 2018-19 & 2019-20) Dy.CIT – Central Circle – 2(1) v. Deepak Suresh Gadge 3rd Floor, Room No. 312 G/2, 2nd Lane Aayakar Bhawan Behind Hitwada Press Telangkhedi Road, Civil Lines Dhantoli, Nagpur – 440012 Nagpur – 440001 PAN – ABZPG6643H (Appellant) (Respondent) Assessee Represented by : Shri Manoj G. Moryani, Advocate Shri Sandipkumar Salunke, CIT(DR) Revenue Represented by : Date of conclusion of hearing : 18.03.20…

Shrimati Suman Sabharwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result, all the captioned three appeals of the assessee are

ITA 629/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Feb 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Rohit Mehra, CIT-D.R
Section 143(3)Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 627 to 629/Asr/2019 Assessment Years: 2012-13 to 2014-15 Smt. Suman Sabharwal, V. A.C.I.T., 435, New Jawahar Nagar, Central Circle-2, Jalandhar Jalandhar [PAN: ABQPS 4191K] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna, CA Respondent by : Sh. Rohit Mehra, CIT-D.R. Date of Hearing : 07.02.2023 Date of Pronouncement : 20.02.2023 ORDER Per Bench: The captioned appeals have been filed by the assessee against the order of the Ld. Commis…

Shrimati Suman Sabharwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result, all the captioned three appeals of the assessee are

ITA 628/ASR/2019[2013-14]Status: DisposedITAT Amritsar20 Feb 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Rohit Mehra, CIT-D.R
Section 143(3)Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 627 to 629/Asr/2019 Assessment Years: 2012-13 to 2014-15 Smt. Suman Sabharwal, V. A.C.I.T., 435, New Jawahar Nagar, Central Circle-2, Jalandhar Jalandhar [PAN: ABQPS 4191K] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna, CA Respondent by : Sh. Rohit Mehra, CIT-D.R. Date of Hearing : 07.02.2023 Date of Pronouncement : 20.02.2023 ORDER Per Bench: The captioned appeals have been filed by the assessee against the order of the Ld. Commis…

Shrimati Suman Sbharwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result, all the captioned three appeals of the assessee are

ITA 627/ASR/2019[2012-13]Status: DisposedITAT Amritsar20 Feb 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Rohit Mehra, CIT-D.R
Section 143(3)Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 627 to 629/Asr/2019 Assessment Years: 2012-13 to 2014-15 Smt. Suman Sabharwal, V. A.C.I.T., 435, New Jawahar Nagar, Central Circle-2, Jalandhar Jalandhar [PAN: ABQPS 4191K] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna, CA Respondent by : Sh. Rohit Mehra, CIT-D.R. Date of Hearing : 07.02.2023 Date of Pronouncement : 20.02.2023 ORDER Per Bench: The captioned appeals have been filed by the assessee against the order of the Ld. Commis…

Navneet Jhamb, New Delhi vs. ACIT, Faridabad

In the result appeal of the assessee for AY 2002-03 and 2003-04 is partly allowed

ITA 1608/DEL/2011[2001-02]Status: DisposedITAT Delhi25 Jun 2018AY 2001-02

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Smt Paramita Tripathy, CIT DR
Section 153Section 153ASection 234ASection 43(3)

…ions based on jottings on paper could not be sustained in the absence of any corroborative material or evidence on record for rejecting the assessee's contention that jotting was an estimate and not actually expended amount — ADDL. CIT VS. PR 4 SANTAHL UWALIA 92 TTJ 464 (CTK). Computation of undisclosed income—No addition can be made on the basis of a dumb document in the absence of any corroborative material -N.KMALHAN VS. DY.CIT 91 TTJ 938 (DEL 'C'). Burden is on the revenue to establish that figures appearing in the loose papers found in search constituted undisclosed income of the assessee and taxable. Monga…

ADD. CIT v. Prashant Ahluwalia (92 TTJ 464) — Cited in 6 Judgments | BharatTax