Ajay Gupta v. CIT

114 Taxmann.com 577High Court2020#5584 most cited

What is Ajay Gupta v. CIT authority for?

Presumption under section 132(4A) is not absolute and cannot be the sole basis for addition; additions require corroborative evidence linking seized documents to the assessee's undisclosed income.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Also referred to as

Ajay Gupta v CIT · section 132(4A) · presumption · corroborative evidence · loose papers · search and seizure · undisclosed income · addition · assessment order

Also reported as

185 DTR 217

Sections most often in play

Section 143(3)Section 292CSection 132(4A)Section 115BBESection 132(4)Section 69CSection 142(1)Section 143(2)
Read the full judgment

Issues it is cited on

section 271aab(1)section 132(4a)wholly and exclusively for businessdumb documentssection 292csection 131(1)section 40a(ia)section 153c(1)violation of natural justicesection 292section 271aabloose papers

Judgments citing Ajay Gupta v. CIT

Index Logistics Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle-1(2), Mumbai

In the result the appeal filed by the assessee stands partly

ITA 4641/MUM/2023[2021-22]Status: DisposedITAT Mumbai09 Jul 2025AY 2021-22

Bench: Shri Sandeep Gosain, () & Shri Prabhash Shankar, ()

Section 115BSection 132Section 132(3)Section 143(3)Section 41(1)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, (JUDICIAL MEMBER) AND SHRI PRABHASH SHANKAR, (ACCOUNTANT MEMBER) I.T.A. No.4641/Mum/2023 Assessment Year: 2021-22 M/s. Index Logistics Private Limited 105, Ascot Centre, Sahar Airport Road, Next to Hotel Hilton, Andheri (E), Mumbai 400069 Vs Assistant Commissioner of Income Tax, Central Cir Room No. 906, 9th Floor, Pratishtha Bhavan, Old CGO Annexe, Maharshi Karve Road, Mumbai 400020 PAN: AABC13631H (Appellant) (Respondent) Appellant by Shri. Rahul Hakani Respondent by Mr. R.A. Dhyani, (CIT. DR) Date of Hearing 15.04.2025 Date o…

Rishabh Steel Supplier, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 414/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

Priyansi Corporation, Dist Rajkot vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for

ITA 408/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकर अपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Amruta Estate, 2nd Floor, M.G.Road, Rajkot - 360001 Shree Rameshwar Logisics, 10-GF, Riddhi Siddhi Arcade, Plot No.3, Sector-8, Gandhidham(Kutch)-370210 स्थायीलेखासं./जी आइआरसं./PAN/GIR No.: ACVPV3739N & आयकर अपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT,…

Narendrakumar Bhanwerlal Nimbavat HUF, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 407/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

Mahavir Impex, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 406/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

Champalal Company, Gandhidham vs. DCIT, CC-1, Rajkot

ITA 405/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

…ITA NO. 400/Rjt/2023&402-408 Shri Ramji Hamir Virda with 7 others 26 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकर अपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Amruta Estate, 2nd Floor, M.G.Road, Rajkot - 360001 Shree Rameshwar Logisics, 10-GF, Riddhi Siddhi Arcade, Plot No.3, Sector- 8, Gandhidham(Kutch)-370210 स्थायीलेखासं./जी आइआरसं./PAN/GIR No.: ACVPV3739N & आयकर अपीलसं./ITA No.402/RJ…

Oswal Agricomm Private Limited, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 404/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

Oswal Petrochem, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for

ITA 402/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

…ITA NO. 400/Rjt/2023&402-408 Shri Ramji Hamir Virda with 7 others 26 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकर अपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Amruta Estate, 2nd Floor, M.G.Road, Rajkot - 360001 Shree Rameshwar Logisics, 10-GF, Riddhi Siddhi Arcade, Plot No.3, Sector-8, Gandhidham(Kutch)-370210 स्थायीलेखासं./जी आइआरसं./PAN/GIR No.: ACVPV3739N & आयकर अपीलसं./ITA No.402/RJ…

Shri Ramji Hamir Virda, Gandhidham vs. The DCIT, Central Circle-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 400/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

DCIT, Jaipur vs. Amrapali Jewels Pvt. Ltd., Jaipur

In the result, the appeal filed by the assessee is partly allowed and

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 750/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Amrapali Jewels Pvt. Ltd. ACIT, Vs. K-14B Ashok Marg, C-Scheme, Central Circle-01, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3277 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 740/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke DCIT A…

ACIT, Central Circle, Agra vs. Amit Shukla, Agra

ITA 134/AGR/2022[2017-18]Status: DisposedITAT Agra11 Feb 2025AY 2017-18

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwal

Section 132Section 143(3)Section 153ASection 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA Nos. 133 & 134/Agr/2022 Assessment Years: 2015-16 & 2017-18 ACIT, Central Circle, Vs. Amit Shukla, 2/90, Kotla House, Agra. Khandari, Agra-282002 PAN : AMIPS4715Q (Appellant) (Respondent) Assessee by Sh. Anurag Sinha, Advocate Department by Sh. Sukesh Kumar Jain, CIT (DR) Date of hearing 11.02.2025 Date of pronouncement 11.02.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These Revenue’s twin appeals ITA Nos. 133 & 134/Agr/2022 for assessment ye…

ACIT, Central Circle, Agra vs. Amit Shukla, Agra

ITA 133/AGR/2022[2015-16]Status: DisposedITAT Agra11 Feb 2025AY 2015-16

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwal

Section 132Section 143(3)Section 153ASection 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA Nos. 133 & 134/Agr/2022 Assessment Years: 2015-16 & 2017-18 ACIT, Central Circle, Vs. Amit Shukla, 2/90, Kotla House, Agra. Khandari, Agra-282002 PAN : AMIPS4715Q (Appellant) (Respondent) Assessee by Sh. Anurag Sinha, Advocate Department by Sh. Sukesh Kumar Jain, CIT (DR) Date of hearing 11.02.2025 Date of pronouncement 11.02.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These Revenue’s twin appeals ITA Nos. 133 & 134/Agr/2022 for assessment ye…

Rajendra Agarwal, Jaipur vs. DCIT, Central Circle-1, Jaipur

Appeal is hereby dismissed

ITA 573/JPR/2024[2014-15]Status: DisposedITAT Jaipur08 Jan 2025AY 2014-15

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Vedant Agarwal, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-Sr D.R
Section 131(1)Section 132(1)Section 132(4)Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJh ujsUn zdqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA. No. 558 & 559/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2013-14 & 2014-15 Sh. Rajendra Agarwal, The ACIT, 137, Radha Damodar Ki Gali, Chaura v. Central Circle-1, Rasta, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACPPC5384G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 572 & 573/JPR/2024 fu/kZkj.k o"kZ@…

Rajendra Agarwal, Jaipur vs. DCIT, Central Circle-1, Jaipur

Appeal is hereby dismissed

ITA 572/JPR/2024[2013-14]Status: DisposedITAT Jaipur08 Jan 2025AY 2013-14

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Vedant Agarwal, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-Sr D.R
Section 131(1)Section 132(1)Section 132(4)Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJh ujsUn zdqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA. No. 558 & 559/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2013-14 & 2014-15 Sh. Rajendra Agarwal, The ACIT, 137, Radha Damodar Ki Gali, Chaura v. Central Circle-1, Rasta, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACPPC5384G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 572 & 573/JPR/2024 fu/kZkj.k o"kZ@…

Rajendra Agarwal, Jaipur vs. ACIT, Central Circle-1, Jaipur

Appeal is hereby dismissed

ITA 559/JPR/2024[2014-15]Status: DisposedITAT Jaipur08 Jan 2025AY 2014-15

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Vedant Agarwal, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-Sr D.R
Section 131(1)Section 132(1)Section 132(4)Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJh ujsUn zdqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA. No. 558 & 559/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2013-14 & 2014-15 Sh. Rajendra Agarwal, The ACIT, 137, Radha Damodar Ki Gali, Chaura v. Central Circle-1, Rasta, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACPPC5384G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 572 & 573/JPR/2024 fu/kZkj.k o"kZ@…

Rajendra Agarwal, Jaipur vs. ACIT, Central Circle-1, Jaipur

Appeal is hereby dismissed

ITA 558/JPR/2024[2013-14]Status: DisposedITAT Jaipur08 Jan 2025AY 2013-14

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Vedant Agarwal, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-Sr D.R
Section 131(1)Section 132(1)Section 132(4)Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJh ujsUn zdqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA. No. 558 & 559/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2013-14 & 2014-15 Sh. Rajendra Agarwal, The ACIT, 137, Radha Damodar Ki Gali, Chaura v. Central Circle-1, Rasta, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACPPC5384G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 572 & 573/JPR/2024 fu/kZkj.k o"kZ@…

Rajeshwer Singh Yadav, Uttar Pradesh vs. DCIT Central Circle, Ghaziabad

In the result, both the appeal filed by the Assessee stands allowed

ITA 1910/DEL/2022[2018-19]Status: DisposedITAT Delhi11 Apr 2023AY 2018-19

Bench: Shri N.K. Choudhry & Dr. Brr Kumar

For Appellant: Sh. Gaurav Jain, Ld. AdvFor Respondent: Sh. T. Kipgen, Ld. CIT/DR
Section 115BSection 132Section 153ASection 250(6)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DLEHI BEFORE SHRI N.K. CHOUDHRY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER ITA Nos. 1909 & 1910/Del/2022 Assessment Years: 2017-18 & 2018-19 Rajeshwar Singh Yadav, VersuS DCIT, Central Circle, O-6, Lawyers Colony, Bye Ghaziabad. Pass road, Agra. PAN: AEOPS8185E (Appellant) (Respondent) Appellant by : Sh. Gaurav Jain, Ld. Adv. Ms. Shweta Bansal, Ld. CA Sh. Sudarshan Roy, Ld. Adv Respondent by : Sh. T. Kipgen, Ld. CIT/DR Date of hearing: 16.01.2023 Date of order : 11.04.2023 ORDER PER N.K. CHOUDHRY, J.M. These appeals have been preferred…

Rajeshwer Yadav, Uttar Padesh vs. DCIT Central Circle, Uttar Pradesh

In the result, both the appeal filed by the Assessee stands allowed

ITA 1909/DEL/2022[2017-18]Status: DisposedITAT Delhi11 Apr 2023AY 2017-18

Bench: Shri N.K. Choudhry & Dr. Brr Kumar

For Appellant: Sh. Gaurav Jain, Ld. AdvFor Respondent: Sh. T. Kipgen, Ld. CIT/DR
Section 115BSection 132Section 153ASection 250(6)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DLEHI BEFORE SHRI N.K. CHOUDHRY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER ITA Nos. 1909 & 1910/Del/2022 Assessment Years: 2017-18 & 2018-19 Rajeshwar Singh Yadav, VersuS DCIT, Central Circle, O-6, Lawyers Colony, Bye Ghaziabad. Pass road, Agra. PAN: AEOPS8185E (Appellant) (Respondent) Appellant by : Sh. Gaurav Jain, Ld. Adv. Ms. Shweta Bansal, Ld. CA Sh. Sudarshan Roy, Ld. Adv Respondent by : Sh. T. Kipgen, Ld. CIT/DR Date of hearing: 16.01.2023 Date of order : 11.04.2023 ORDER PER N.K. CHOUDHRY, J.M. These appeals have been preferred…

ACIT Central Circle 2(1), Chennai vs. Arvinda Nandagopal, Chennai

In the result, the appeals filed by the Revenue are dismissed

ITA 1470/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Mar 2020AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 To 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner Of No.6, 6Th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. Pan: Aafpa6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Srinivasa Rao, Cit ""यथ" क" ओर से/Respondent By : Shri K.M. Mohandass, Ca सुनवाई क" तार"ख/Date Of Hearing : 23.01.2020 घोषणा क" तार"ख /Date Of Pronouncement : 13.03.2020 आदेश /O R D E R Per Inturi Rama Rao:

For Appellant: Shri Srinivasa Rao, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 132(4)

…Court in the case of CIT vs. P.V. Kalyana Sundaram reported in 294 ITR 49 and the Hon’ble Delhi High Court in the case of CIT vs. Ved Prakash Choudhary reported in 305 ITR 245 and the Hon’ble Allahabad High Court in the case of Ajay Gupta vs. CIT reported in 185 DTR 217 following his earlier decision in CIT vs. Shadiram Ganga Prasad reported in (2010) UPTC 840. The Hon’ble Delhi High Court in the case of CIT vs. SM Agarwal reported in 293 ITR 43 held that no adverse inference can be drawn unless the author of the document was examined. 9.3 In the light of the above settled position of law, in our considered opi…

ACIT Central Circle 2(1), Chennai vs. Arvinda Nandagopal, Chennai

In the result, the appeals filed by the Revenue are dismissed

ITA 1469/CHNY/2018[2012-13]Status: DisposedITAT Chennai13 Mar 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 To 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner Of No.6, 6Th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. Pan: Aafpa6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Srinivasa Rao, Cit ""यथ" क" ओर से/Respondent By : Shri K.M. Mohandass, Ca सुनवाई क" तार"ख/Date Of Hearing : 23.01.2020 घोषणा क" तार"ख /Date Of Pronouncement : 13.03.2020 आदेश /O R D E R Per Inturi Rama Rao:

For Appellant: Shri Srinivasa Rao, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 132(4)

…Court in the case of CIT vs. P.V. Kalyana Sundaram reported in 294 ITR 49 and the Hon’ble Delhi High Court in the case of CIT vs. Ved Prakash Choudhary reported in 305 ITR 245 and the Hon’ble Allahabad High Court in the case of Ajay Gupta vs. CIT reported in 185 DTR 217 following his earlier decision in CIT vs. Shadiram Ganga Prasad reported in (2010) UPTC 840. The Hon’ble Delhi High Court in the case of CIT vs. SM Agarwal reported in 293 ITR 43 held that no adverse inference can be drawn unless the author of the document was examined. 9.3 In the light of the above settled position of law, in our considered opi…

Ajay Gupta v. CIT (114 Taxmann.com 577) — Cited in 21 Judgments | BharatTax