Association of Old Settlers of Sikkim v. Union of India

2023 SCC OnLine SC 58Reported decision2023#17168 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 10(26AAA)Section 269SSSection 271DSection 68Section 14A

Issues it is cited on

section 269sssection 271dsection 269disallowance u/s 14asection 14aunexplained cash creditsection 10section 26section 68section 143(2)section 147section 250

Judgments citing Association of Old Settlers of Sikkim v. Union of India

Roshan Agarwal, Sikkim vs. DCIT, Central Circle 3(2), Gangtok

ITA 1743/KOL/2025[2021-2022]Status: DisposedITAT Kolkata13 Jan 2026AY 2021-2022

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 10Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.1739/Kol/2025 (Assessment Year 2013-2014) I.T.A. No.1740/Kol/2025 (Assessment Year 2014-2015) I.T.A. No. 1741/Kol/2025 (Assessment Year 2015-2016) I.T.A. No. 1742/Kol/2025 (Assessment Year 2017-2018) & I.T.A. No. 1743/Kol/2025 (Assessment Year 2021-2022) Roshan Agarwal, C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata – 700069 [PAN: AQDPA4685L] ……..…...…………….... Appellant vs. DCIT, Central Circle 3(2), Gangtok, A…

Roshan Agarwal, Sikkim vs. DCIT, Central Circle 3(2), Gangtok

ITA 1742/KOL/2025[2017-2018]Status: DisposedITAT Kolkata13 Jan 2026AY 2017-2018

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 10Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.1739/Kol/2025 (Assessment Year 2013-2014) I.T.A. No.1740/Kol/2025 (Assessment Year 2014-2015) I.T.A. No. 1741/Kol/2025 (Assessment Year 2015-2016) I.T.A. No. 1742/Kol/2025 (Assessment Year 2017-2018) & I.T.A. No. 1743/Kol/2025 (Assessment Year 2021-2022) Roshan Agarwal, C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata – 700069 [PAN: AQDPA4685L] ……..…...…………….... Appellant vs. DCIT, Central Circle 3(2), Gangtok, A…

Roshan Agarwal, Sikkim vs. DCIT, Central Circle 3(2), Gangtok

ITA 1741/KOL/2025[2015-2016]Status: DisposedITAT Kolkata13 Jan 2026AY 2015-2016

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 10Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.1739/Kol/2025 (Assessment Year 2013-2014) I.T.A. No.1740/Kol/2025 (Assessment Year 2014-2015) I.T.A. No. 1741/Kol/2025 (Assessment Year 2015-2016) I.T.A. No. 1742/Kol/2025 (Assessment Year 2017-2018) & I.T.A. No. 1743/Kol/2025 (Assessment Year 2021-2022) Roshan Agarwal, C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata – 700069 [PAN: AQDPA4685L] ……..…...…………….... Appellant vs. DCIT, Central Circle 3(2), Gangtok, A…

Roshan Agarwal, Sikkim vs. DCIT, Central Circle 3(2), Gangtok

ITA 1740/KOL/2025[2014-2015]Status: DisposedITAT Kolkata13 Jan 2026AY 2014-2015

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 10Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.1739/Kol/2025 (Assessment Year 2013-2014) I.T.A. No.1740/Kol/2025 (Assessment Year 2014-2015) I.T.A. No. 1741/Kol/2025 (Assessment Year 2015-2016) I.T.A. No. 1742/Kol/2025 (Assessment Year 2017-2018) & I.T.A. No. 1743/Kol/2025 (Assessment Year 2021-2022) Roshan Agarwal, C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata – 700069 [PAN: AQDPA4685L] ……..…...…………….... Appellant vs. DCIT, Central Circle 3(2), Gangtok, A…

Roshan Agarwal, Sikkim vs. DCIT, Central Circle 3(2), Gangtok

ITA 1739/KOL/2025[2013-2014]Status: DisposedITAT Kolkata13 Jan 2026AY 2013-2014

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 10Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.1739/Kol/2025 (Assessment Year 2013-2014) I.T.A. No.1740/Kol/2025 (Assessment Year 2014-2015) I.T.A. No. 1741/Kol/2025 (Assessment Year 2015-2016) I.T.A. No. 1742/Kol/2025 (Assessment Year 2017-2018) & I.T.A. No. 1743/Kol/2025 (Assessment Year 2021-2022) Roshan Agarwal, C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata – 700069 [PAN: AQDPA4685L] ……..…...…………….... Appellant vs. DCIT, Central Circle 3(2), Gangtok, A…