Balwinder Kumar v. ITO

151 Taxmann.com 338Income Tax Appellate Tribunal2023#11161 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 68 Section 115BBE Section 115JB Section 133(6)Section 145(3)Section 1962 Section 1963

Issues it is cited on

addition under section 68 rejection of books of account double taxation unexplained cash credit genuineness of the transaction section 115bb section 115b section 115bbe income-tax officer section 68 unexplained money scrutiny assessment

Judgments citing Balwinder Kumar v. ITO

INCOME TAX OFFICER, C.R. BUILDING, ITO vs. SUNITA GOLD AND DIAMONDS PVT LTD, NEW DELHI

ITA 4039/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Aug 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Upvan Gupta, AdvocateFor Respondent: Sh. Manish Gupta, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 68

…Page 1 ITA No.4039/Del/2024 Sunita Gold and Diamonds Pvt. Ltd. (AY: 2017-18) THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.4039/Del/2024 (Assessment Year: 2017-18) Income Tax Officer, C.R. Building, Room No. 238B, 2nd Floor, I.P. Estate, New Delhi - 110002 Vs. Sunita Gold and Diamonds Pvt. Ltd. 20, New Rajdhani Enclave, Preet Vihar, Vikas Marg, Delhi - 110092 स्थायीलेखासं . / जी आइआरसं . / PAN/GIR No: AANCS4339J Appellant Respondent Appellant by : Sh. Upvan Gupta, Advocate Respondent by : Sh. Manish Gupta, Sr. DR Date o…

ACIT-CIR.20(1), MUMBAI, MUMBAI vs. HITESH JOITKUMAR JAIN, MUMBAI

In the result, the appeal filed by the Revenue is dismissed and the appeal of the assessee is allowed

ITA 2639/MUM/2024[2017]Status: DisposedITAT Mumbai01 Apr 2025

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Biswanth Das, CIT-DR

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Hitesh Joitkumar Jain, ACIT, B-904, 9th Floor, Circle-20(2), Pratiksha Tower, 2017/Mum/2024 2017-18 Piramal Chambers, RS Nimkar Marg, Lalbaug, Parel, Mumbai Central-400008 Mumbai-400012 [PAN: AIFPJ1531N] Hitesh Joitkumar Jain, ACIT, B-904, 9th Floor, Circle-20(1), Pratiksha Tower, 2639/Mum/2024 2017-18 Piramal Chambers, RS Nimkar Marg, Lalbaug, Parel, Mumbai Central- Mumbai-400012 400008 [PAN: AIFPJ1531N] Assessee by : Shri Nee…

HITESH JOITKUMAR JAIN,MUMBAI CENTRAL vs. ACIT CIRCLE-20(2) MUMBAI, PIRAMAL CHAMBER

ITA 2017/MUM/2024[2017-2018]Status: DisposedITAT Mumbai01 Apr 2025AY 2017-2018

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Biswanth Das, CIT-DR

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER | ITA No. | Α.Υ. | Appellant | Respondent | |---|---|---|---| | 2017/Mum/2024 | 2017-18 | Hitesh Joitkumar Jain, B-904, 9th Floor, Pratiksha Tower, RS Nimkar Marg, Mumbai Central-400008 [PAN: AIFPJ1531N] | ACIT, Circle-20(2), Piramal Chambers, Lalbaug, Parel, Mumbai-400012 | | 2639/Mum/2024 | 2017-18 | ACIT, Circle-20(1), Piramal Chambers, Lalbaug, Parel, Mumbai-400012 | Hitesh Joitkumar Jain, B-904, 9th Floor, Pratiksha Tower, RS Nimkar Marg, Mumbai Central-400…

OM VINYLS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, MUMBAI

In the result, appeal of the assessee is allowed

ITA 3549/MUM/2024[2017-18]Status: DisposedITAT Mumbai13 Feb 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Manish Ajudiya - CIT DR

Section 115BSection 115JSection 143(3)Section 145(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Om Vinyls Private Limited Assistant Commissioner of 306/307/308, 3rd Floor, Income Tax, Vyapar Bhavan, Vs. Mumbai 49 P D Mello Road Mumbai - 400009 (PAN : AAAC07543H) (Appellant) (Respondent) Present for: Assessee : Shri Mehul Shah, CA Revenue : Shri Manish Ajudiya - CIT DR Date of Hearing : 19.11.2024 Date of Pronouncement : 13.02.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. C…

DCIT, CENTRAL CIRCLE-II, NOIDA, NOIDA vs. NAGPAL FABRICS PVT. LTD., DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1596/DEL/2024[2021-22]Status: DisposedITAT Delhi18 Dec 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar[Assessment Year : 2021-22] Dcit Vs Nagpal Fabrics Pvt.Ltd. Central Circle-Ii 697 Katra Neel Chandni Noida. Chowk, New Delhi-110006. Pan-Aabcn9620F Appellant Respondent Appellant By Shri Amit Shukla, Sr. Dr Respondent By Shri Akhilesh Kumar, Adv. & Shri Govind Agarwal, Ca Date Of Hearing 21.10.2024 Date Of Pronouncement 18.12.2024

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER [Assessment Year : 2021-22] DCIT vs Nagpal Fabrics Pvt.Ltd. Central Circle-II 697 Katra Neel Chandni Noida. Chowk, New Delhi-110006. PAN-AABCN9620F APPELLANT RESPONDENT Appellant by Shri Amit Shukla, Sr. DR Respondent by Shri Akhilesh Kumar, Adv. & Shri Govind Agarwal, CA Date of Hearing 21.10.2024 Date of Pronouncement 18.12.2024 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed at the instance of the Revenue seeking to assail the First App…

DIPAK BALUBHAI PATEL - HUF,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(3)(1), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed

ITA 942/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115BSection 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2017-18 Dipak Balubhai Patel Income Tax Officer, (HUF) Ward-5(3)(1), “Anutham”, Vs Ahmedabad Near Aavadh Dreamland, Opp. Shell Petrol Pump, Science City Road, Sola, Ahmedabad-380060 Gujarat PAN: AAEHD7688H (Respondent) (Appellant) Assessee Represented: Shri Pritesh Shah, CA Revenue Represented: Shri Santosh Kumar, Sr.D.R. Date of hearing : 27-05-2024 Date of pronouncement : 22-08-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-…

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. RADHIKA JEWELLERS, VADODARA

In the result, Revenue’s appeal stands dismissed

ITA 201/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad13 Jun 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2017-18 The Acit Radhika Jewellers Circle-1(1)(1) Vs 14/16, Indrapuri Complex Vadodara New Sama Road, Sama Vadodara – 380 006 (Gujarat) Pan: Aahfr 2958 M अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parma, Ar Revenue By : Shri Nitin Vishnu Kulkarni, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 11/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 13/06/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am:

For Appellant: Shri Tushar Hemani, Sr. Adv. &For Respondent: Shri Nitin Vishnu Kulkarni, Sr.DR

Section 143(3)Section 37(1)Section 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER Assessment Year : 2017-18 The ACIT Radhika Jewellers Circle-1(1)(1) Vs 14/16, Indrapuri Complex Vadodara New Sama Road, Sama Vadodara – 380 006 (Gujarat) PAN: AAHFR 2958 M अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Tushar Hemani, Sr. Adv. & Shri Parimal…

FASHION ZONE,LUDHIANA vs. JCIT, WARD III(2), LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 331/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh20 Mar 2024AY 2017-18

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 145(3)Section 68

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 331/Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18 Fashion Zone बनाम The JCIT Ekjot Nagar, Bhahdur Ke Road, Ward III(2), Ludhiana, Punjab-141001 Ludhiana "ायी लेखा सं./PAN NO: AADFF9589J अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.A राज"व क" ओर…

SANJAY SUMERMAL SONI,THANE vs. ITO, WARD-2(2), THANE

In the result appeal of the assessee is partly allowed

ITA 183/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 Aug 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Income Tax Ward 2(2), Thane, Sanjay Sumermal Soni Room No. 208, 2 Nd Floor, A/201, Salasar Aarti, Qureshi Mansion, Temba Road, Vs. Bhayander West, Gokhale Road, Thane-400101 Naupada-Thane West, Thane 400602 (Appellant) (Respondent) Pan No. Bdeps5367L Assessee By : Shri R.M. Jain, Ar Revenue By : Shri Swapnil Sawant, Dr Date Of Hearing: 01.08.2023 Date Of Pronouncement : 28.08.2023

For Appellant: Shri R.M. Jain, ARFor Respondent: Shri Swapnil Sawant, DR

Section 143Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Income Tax Ward 2(2), Thane, Sanjay Sumermal Soni Room No. 208, 2 nd Floor, A/201, Salasar Aarti, Qureshi Mansion, Temba Road, Vs. Bhayander West, Gokhale Road, Thane-400101 Naupada-Thane West, Thane 400602 (Appellant) (Respondent) PAN No. BDEPS5367L Assessee by : Shri R.M. Jain, AR Revenue by : Shri Swapnil Sawant, DR Date of hearing: 01.08.2023 Date of pronouncement : 28.08.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Mr. Sanjay Sumermal Soni for assessment year 2…