Assistant Commissioner of Income-tax v. Mamta Agarwal

171 Taxmann.com 54Supreme Court of India2025#10263 most cited
10

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

Sections most often in play

Section 132(4)Section 153CSection 132Section 153ASection 271(1)(c)Section 69ASection 69CSection 80C

Issues it is cited on

section 36(i)(va)true and full disclosuresection 153(a)retraction of statementcorporate guaranteestatement under section 132(4)retracted statementwritten down valueput to usesection 132(4a)section 34section 80c

Judgments citing Assistant Commissioner of Income-tax v. Mamta Agarwal

Joint Commissioner of Income Tax (OSD), Central Circle-20, Delhi vs. M B Power (Madhya Pradesh) Ltd., Delhi

In the result, appeal of the Revenue is dismissed

ITA 267/DEL/2024[2021-22]Status: DisposedITAT Delhi19 Dec 2025AY 2021-22

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

Mb Power (Madhya Pradesh) Limited, Delhi vs. DCIT, Central Circle-20, Delhi

In the result, appeal of the Revenue is dismissed

ITA 211/DEL/2024[2021-22]Status: DisposedITAT Delhi19 Dec 2025AY 2021-22

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

Deputy Commissioner of Income Tax, Central Circle-20, Delhi vs. Mb Power (Madhya Pradesh) Limited, Delhi

In the result, appeal of the Revenue is dismissed

ITA 3923/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

Deputy Commissioner of Income Tax, Central Circle-20, Delhi vs. M. B. Power (Madhaya Pradesh) Ltd, Delhi

In the result, appeal of the Revenue is dismissed

ITA 3874/DEL/2023[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

Deputy Commissioner of Income Tax, Central Circle - 20, Delhi vs. M.B. Power (Madhaya Pradesh) Ltd, Delhi

In the result, appeal of the Revenue is dismissed

ITA 3870/DEL/2023[2017-18]Status: DisposedITAT Delhi19 Dec 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

Mb Power (Madhya Pradesh) Limited, South East Delhi vs. DCIT, Central Circle-20, Delhi

In the result, appeal of the Revenue is dismissed

ITA 3850/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

Rohit Jain, Tonk vs. Income Tax Officer - Ward, Tonk

In the result, the appeals of the assessee are allowed

ITA 759/JPR/2025[2012-13]Status: DisposedITAT Jaipur13 Nov 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR
Section 153CSection 69C

…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, AM vk;dj vihy la-@ITA. No. 760/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16 Rohit Jain cuke The ITO, Tonk Subash Bazar, Vs. Ward, Tonk. Tonk. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ASEPJ2353H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 757 & 758/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2015-16 Mohit Jain cuke The ITO,…

Mohit Jain, Tonk vs. Income Tax Officer, Tonk

In the result, the appeals of the assessee are allowed

ITA 757/JPR/2025[2013-14]Status: DisposedITAT Jaipur13 Nov 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR
Section 153CSection 69C

…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, AM vk;dj vihy la-@ITA. No. 760/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16 Rohit Jain cuke The ITO, Tonk Subash Bazar, Vs. Ward, Tonk. Tonk. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ASEPJ2353H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 757 & 758/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2015-16 Mohit Jain cuke The ITO,…

Shubham Jain, Tonk, Rajasthan vs. Income Tax Officer, Ward - Tonk, Maha Devali, Tonk

In the result, the appeals of the assessee are allowed

ITA 756/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR
Section 153CSection 69C

…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, AM vk;dj vihy la-@ITA. No. 760/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16 Rohit Jain cuke The ITO, Tonk Subash Bazar, Vs. Ward, Tonk. Tonk. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ASEPJ2353H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 757 & 758/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2015-16 Mohit Jain cuke The ITO,…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

In the result, appeal of the Revenue is dismissed

ITA 3850/DEL/2016[2007-08]Status: DisposedITAT Delhi08 Jan 2025AY 2007-08

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…