Ananthakrishna Vasudev Aithal v. Income-tax Officer

147 Taxmann.com 376Reported decision2023#19177 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 127 Section 139 Section 250 Section 251 Section 106 Section 115BBE Section 118 Section 120

Issues it is cited on

section 69 document india business

Judgments citing Ananthakrishna Vasudev Aithal v. Income-tax Officer

Sakalaspur Veerappiah Rudrappa Coffee Planter Harakanahally Estate, Ballupet vs. Income Tax Officer, Ward-2, Hassan

In the result, the appeal of the assessee is allowed

ITA 2200/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Shri Siddesh Nagaraj Gaddi, CAFor Respondent: Shri Ganesh R Ghale, Advocate – Standing

Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017-18 M/s Sakalaspur Veerappiiah Rudrappa Vs. The Income Tax Officer, Coffee Planter Harakanahally Estate, Ward – 2, Kuniganahally (P) Via-Balllllupet, Hassan. SK Pur Tq. Kuniganahally – 573 214. PAN – AAEHS 8522 F APPELLANT RESPONDENT Assessee by : Shri Siddesh Nagaraj Gaddi, CA Revenue by : Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue Date of hearing : 24.02.2026 Date of Pronouncement : .03.2026 O R D E R PER WASEEM AHMED, ACCOUN…

Balsons Jewellers, Meerut vs. ITO, Ward - 1(2)(3), Meerut

In the result, appeal of the assessee is partly allowed as

ITA 563/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Jun 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2017-18 बनाम Balsons Jewellers, Income Tax Officer, 1, Abulane Chowk, Vs. Ward-1(2)(3), Meerut, Uttar Pradesh. Ayekar Bhawan, Near Bhaisali Ground, Meerut, Uttar Pradesh. Pan No.Aalfb8236G अपीलाथ" Appellant ""यथ"/Respondent

Section 44ASection 69A

…ITA Nos.563/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER िनधा"रणवष"/Assessment Year: 2017-18 बनाम BALSONS JEWELLERS, INCOME TAX OFFICER, 1, ABULANE CHOWK, Vs. WARD-1(2)(3), MEERUT, UTTAR PRADESH. AYEKAR BHAWAN, NEAR BHAISALI GROUND, MEERUT, UTTAR PRADESH. PAN No.AALFB8236G अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Rohit Agarwal, CA Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईक"तारीख/ Date of hearing: 26.05.2025 16.06.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N…

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…

Sanjay Kumar Khandelwal, Delhi vs. ACIT, Central Circle-31, New Delhi

In the result, the appeal of the assessee is allowed

ITA 43/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Sept 2023AY 2019-20

Bench: Shri C. M. Gargdr. B. R. R. Kumarassessment Year: 2019-20 Sanjay Kumar Khandelwal, Vs Acit, 3747, Gali Jamadar, Central Circle-31, Pahari Dhiraj, New Delhi. Delhi – 110 006. Pan: Aaipk1803H (Appellant) (Respondent) Assessee By : Shri Rohit Agarwal, Ca Revenue By : Shri H. K. Choudhary, Cit-Dr Date Of Hearing : 05.07.2023 Date Of Pronouncement : 18.09.2023

For Appellant: Shri Rohit Agarwal, CAFor Respondent: Shri H. K. Choudhary, CIT-DR

Section 132Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI C. M. GARG, JUDICIAL MEMBER Dr. B. R. R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2019-20 Sanjay Kumar Khandelwal, Vs ACIT, 3747, Gali Jamadar, Central Circle-31, Pahari Dhiraj, New Delhi. Delhi – 110 006. PAN: AAIPK1803H (Appellant) (Respondent) Assessee by : Shri Rohit Agarwal, CA Revenue by : Shri H. K. Choudhary, CIT-DR Date of Hearing : 05.07.2023 Date of Pronouncement : 18.09.2023 ORDER PER Dr. B. R. R. KUMAR, AM The present appeal has been filed by the assessee against the order of ld. CIT(A)-30, New Delhi dated 07.12.2022. 2. F…