Asstt. CIT v. Gebilal Kanhaialal

25 Taxmann.com 214Supreme Court of India2012#15443 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2017 to 2025.

Also reported as

210 Taxmann 244

Sections most often in play

Section 139 Section 143(3)Section 147 Section 148 Section 153A Section 250 Section 251 Section 271(1)(c)

Judgments citing Asstt. CIT v. Gebilal Kanhaialal

Shri Ramchand Laxmandas Babani, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 192/JPR/2025[2011-12]Status: DisposedITAT Jaipur21 Aug 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ ITA No. 192/JPR/2025 निर्धारणवर्ष / AssessmentYear : 2011-12 Shri Ramchand Laxmandas Babani P.No.2, Shiv Shankar Colony Janta Colony, Jaipur – 302 004 (Raj) बनाम Vs. The ITO Ward -6(4) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ANYPB 6571 A अपीलार्थी / Appellant निर्धारिती की ओरसे/Assesseeby : Shri Mohit Balani, Advocate (Thru" V.C.) राजस्व की ओरसे /Revenue by: Shri Gautam Sin

For Appellant: Shri Mohit Balani, Advocate (Thru” V.C.)For Respondent: Shri Gautam Singh Choudhary, JCIT-DR

Section 271(1)(c)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No. 192/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2011-12 cuke Shri Ramchand Laxmandas Babani The ITO P.No.2, Shiv Shankar Colony Vs. Ward -6(4) Janta Colony, Jaipur – 302 004 (Raj) Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: ANYPB 6571 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Mohit Balani, Advocate (Thru”…

DCIT, New Delhi vs. Sh. Amandeep Singh Sran, New Delhi

Accordingly, the appeal of the ld AO is allowed and CO of the assessee is dismissed

ITA 2672/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2021AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing) Amandeep Singh Saran, Vs. Acit, B-53, B-1, Community Centre, Central Circle-4, Janakpuri, New Delhi New Delhi Pan: Auvps5370E (Appellant) (Respondent) Dcit, Vs. Amandeep Singh Saran, Central Circle-29, 7/73, Punjabi Bagh West New Delhi Pan: Auvps5370E

For Appellant: Shri Sunil Arora, CAFor Respondent: Ms. Sunita Singh, CIT DR

Section 132Section 132(4)Section 153ASection 69

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Amandeep Singh Saran, Vs. ACIT, B-53, B-1, Community Centre, Central Circle-4, Janakpuri, New Delhi New Delhi PAN: AUVPS5370E (Appellant) (Respondent) DCIT, Vs. Amandeep Singh Saran, Central Circle-29, 7/73, Punjabi Bagh West New Delhi PAN: AUVPS5370E CO No. 53/Del/2018 (In ITA No. 2672/Del/2016) (Assessment Year: 2010-11) Amandeep Singh Saran, Vs. DCIT, 7/73, Punjabi Bagh West Central Circle-29, PAN: AUVPS5370E New Delhi (Appellant) (Res…

DCIT, New Delhi vs. Sh. Harmender Singh Sran, New Delhi

Accordingly, the appeal of the ld AO is allowed and CO of the assessee is dismissed

ITA 2671/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2021AY 2010-11

For Appellant: Shri Sunil Arora, CAFor Respondent: Ms. Sunita Singh, CIT DR

Section 132Section 132(4)Section 153ASection 69

S. Avtar Singh Kochar, Rohtak vs. DCIT, New Delhi

Appeal of the assessee is allowed for statistical purposes

ITA 2969/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Mar 2019AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Charyavtar Singh Kochar, Vs. Dcit, C/O. S. K. Bansal, Ca, Central Circle-25, 101, First Floor, Kochar Market, New Delhi Jhajjar Road, Rohtak Pan: Aeopk4447F (Appellant) (Respondent)

For Appellant: Shri S. K. Bansal, CAFor Respondent: Shri S. S. Rana, CIT DR

Section 132Section 132(4)Section 143Section 143(1)Section 234ASection 271Section 271ASection 274(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY, JUDICIAL MEMBER Avtar Singh Kochar, Vs. DCIT, C/o. S. K. Bansal, CA, Central Circle-25, 101, First Floor, Kochar Market, New Delhi Jhajjar Road, Rohtak PAN: AEOPK4447F (Appellant) (Respondent) Assessee by : Shri S. K. Bansal, CA Revenue by: Shri S. S. Rana, CIT DR Date of Hearing 28/02/2019 Date of pronouncement 25/03/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT(A)-29, New Delhi dated 03.03.2015 for the Assessm…

M/S. Narsi Iron and Steel Pvt. Ltd., Uttar Pradesh vs. DCIT, New Delhi

In the result, the appeal is dismissed

ITA 3547/DEL/2015[2009-10]Status: DisposedITAT Delhi28 Jan 2019AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 132(4)Section 153ASection 271Section 271A

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 3547/Del./2015 Assessment Year: 2009-10 M/s. Narsi Iron & Steel Pvt. Ltd. S-1, vs. D.C.I.T., Central Circle-5 Industrial Area Site-A, Mathura (U.P.) New Delhi (PAN : AAACN3681P) (Appellant) (Respondent) Appellant by Shri S.S. Rana, CIT/DR Respondent by Shri Rajiv Saxena, Advocate and Shri Ajit Kumar Jha, Advocate Date of Hearing 05.12.2018 Date of Pronouncement 28.01.2019 ORDER Per L.P. Sahu, A.M.: This appeal by the assessee arises out of the order passe…

Ashok Gupta, Faridabad vs. DCIT, Faridabad

The appeal of the assessee is allowed

ITA 4619/DEL/2016[2009-10]Status: DisposedITAT Delhi29 Nov 2017AY 2009-10

Bench: Shri N. K. Saini & Ms Suchitra Kambleashok Gupta Vs Dcit House No. 114, Sector-15 Central Circle-1 Faridabad Faridabad Aahpg3179R (Appellant) (Respondent)

Section 132Section 132(1)Section 132(4)Section 140ASection 143(3)Section 156Section 271Section 271A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Ashok Gupta Vs DCIT House No. 114, Sector-15 Central Circle-1 Faridabad Faridabad AAHPG3179R (APPELLANT) (RESPONDENT) Appellant by Sh. Kaushal C. Singhal Respondent by Sh. B. Ramanjaneyulu, Sr. DR Date of Hearing 26.10.2017 Date of Pronouncement 29.11.2017 ORDER PER SUCHITRA KAMBLE, JM The appeal is filed by the assessee against the order dated 17/6/2016 passed by CIT(A)-3, Gurgaon. 2. The grounds of appeal are as under:- “1. That the order of the Learned De…