Asst. CIT v. Satyapal Wassan

3 ITR (Trib) 533Income Tax Appellate Tribunal2010#13955 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 153ASection 115BBESection 132(4)Section 69BSection 132Section 143(3)Section 153CSection 69C

Issues it is cited on

section 4(1)section 60warrant of authorisationsection 52on money receiptfull value of considerationsection 132(4a)dumb documentssection 69bsection 127loose paperson-money

Judgments citing Asst. CIT v. Satyapal Wassan

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Banas Builders and Developers LLP, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 269/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

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

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 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, AM vk;dj vihy la vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

Asstt. Commissioner of Income Tax, Central Circle, Kota vs. Banas Minerals Private Limited, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 240/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

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

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 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, AM vk;dj vihy la vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

ACIT, Central Circle, Kota vs. Banas Minerals Private Limited, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 239/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Dec 2024AY 2013-14

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

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 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, AM vk;dj vihy la vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

Laxmi Memorial Education Trust, Mangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1, Mangalore

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 756/BANG/2024[2021-22]Status: DisposedITAT Bangalore18 Jul 2024AY 2021-22

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2021-22

For Appellant: Shri Srinivas Kamath, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132

…With regard to evidentiary value of notings in the loose sheet, the appellant relies on the following decisions : (a) C. Krishna Yadav (supra); (b) Asstt. CIT v. Satyapal Wassan [2007] 295 ITR (AT) 352 (Jab.) ; (c) Asstt. CIT v. Dr. Kamla Prasad Singh [2010] 3 ITR (Trib) 533 (Pat.) ; (d) CIT v. Khazan Singh & Bros. [2008] 304 ITR 243/[2007] 164 Taxman 30 (Punj. & Har.) ; (e) CIT v. Girish Chaudhary [2008] 296 ITR 619/[2007] 163 Taxman 608 (Delhi) ; (f) Bansal Strips (P.) Ltd. v. Asstt. CIT [2006] 99 ITD 177 (Delhi) ; (g) CIT v. Maulikkumar K. Shah [2008] 307 ITR 137 (Guj.). (l) As regards the presumption under s…

ACIT, Central Circle-2(2), Hyderabad vs. Lingiah Amidyala, Hyderabad

In the result, the appeal of the Revenue is dismissed

ITA 702/HYD/2022[2019-20]Status: DisposedITAT Hyderabad26 Apr 2023AY 2019-20

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri H. SrinivasuluFor Respondent: Sri Kumar Adithya
Section 132Section 143(1)Section 143(2)Section 153ASection 292C

…Delhi High Court. 7. CIT Vs. Vivek Aggarwal – Order dt.09.02.2015 of Delhi High Court. 8. CIT(Central)-3, Vs. Sri Praveen Juneja – Delhi High Court. 9. DCIT, Central-1, Bhopal Vs. Jasjeet Singh Walia – ITA No.183/Ind/2020. 10. ACIT Vs. Ld. DR. Kamala Prasad – 3 ITR (Trib) 533. 11. Zinab Investment (P) Ltd. Vs. DCIT – ITA 783/Hyd/2020. 12. Gyan Kumar Aggarwal Vs. ACIT – 2013 30 Taxmann.com 114. 13. PCIT Vs. Delco India (P) Ltd. of Delhi High Court – (2016) 67 taxmann.com 357. 10. In rebuttal, the ld. DR had submitted that burden of proof to rebut the contents of document found during the course of search lies on t…

M/S. Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 155/BANG/2022[2020-21]Status: DisposedITAT Bangalore08 Jun 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: Na

For Appellant: Sri Ramasubramaniyan, A.RFor Respondent: Sri Pradeep Kumar, D.R
Section 11Section 12ASection 132Section 143(2)Section 143(3)Section 153A

…With regard to evidentiary value of notings in the loose sheet, the appellant relies on the following decisions : (a) C. Krishna Yadav (supra); (b) Asstt. CIT v. Satyapal Wassan [2007] 295 ITR (AT) 352 (Jab.) ; (c) Asstt. CIT v. Dr. Kamla Prasad Singh [2010] 3 ITR (Trib) 533 (Pat.) ; (d) CIT v. Khazan Singh & Bros. [2008] 304 ITR 243/[2007] 164 Taxman 30 (Punj. & Har.) ; (e) CIT v. Girish Chaudhary [2008] 296 ITR 619/[2007] 163 Taxman 608 (Delhi) ; (f) Bansal Strips (P.) Ltd. v. Asstt. CIT [2006] 99 ITD 177 (Delhi) ; (g) CIT v. Maulikkumar K. Shah [2008] 307 ITR 137 (Guj.). (l) As regards the presumption under s…

Deputy Commissioner of Income Tax 1 (1), Bhopal vs. Shri Neeraj Mandloi, New Delhi

ITA 680/IND/2018[2009-10]Status: DisposedITAT Indore28 Jul 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 132Section 143(3)Section 147Section 148Section 153Section 153C

…ed in 57 TTJ 454/482 (Ahd) in the loose paper, the year was not mentioned although date &month were mentioned. The ITAT held that as no year is mentioned, therefore, there is no basis for making addition in A.Y. 1989-90. 39. In ACIT v. Dr. Kamla Prasad Singh, 3 ITR (Trib) 533 (Pat- Trib) it was held as under :- Shri Neeraj Mandloi ITA No.680/Ind/2020 & C.O.No.04/Ind/2020 (C ••••• it is also settled law that any document found and seized during the course of search has to be interpreted literally and nothing can be added or subtracted. If facts of the assessee's case are evaluated in the light of the aforesaid se…

Asst. CIT v. Satyapal Wassan (3 ITR (Trib) 533) — Cited in 7 Judgments | BharatTax