Bharat Krishi Kendra v. Union of India

136 Taxmann.com 245High Court2022#16682 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 131Section 133(6)Section 147Section 148

Issues it is cited on

section 131reassessment proceedingsassistant commissionersection 132section 68section 148section 143(2)section 13section 147indiabusinessdocument

Judgments citing Bharat Krishi Kendra v. Union of India

Gold Spice Impex, Delhi vs. Income Tax Officer, Ward-47(2), Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 2244/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Nov 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Vimal Kumarm/S. Gold Spice Impex, Vs. Ito, Ward 47 (2), 1879, Kucha Chelian, Khari Boali, Delhi. Delhi – 110 006. (Pan : Aapfg0688P) (Appellant) (Respondent) Assessee By :Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 26.08.2025 Date Of Order : 21.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 17.01.2024 For The Assessment Year 2017-18 Raising Following Grounds Of Appeal :- “1. That Having Regard To The Facts & Circumstances Of The Case, Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Action Of Ld. Ao In Making Aggregate Addition Of Rs.1,15,00,000/- On Account Of Cash Deposits U/S 68 & Taxing The Same U/S 115Bbe & That Too By Recording Incorrect Facts & Findings & Without Following The Principles Of Natural Justice.

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 115BSection 143(2)Section 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER M/s. Gold Spice Impex, vs. ITO, Ward 47 (2), 1879, Kucha Chelian, Khari Boali, Delhi. Delhi – 110 006. (PAN : AAPFG0688P) (APPELLANT) (RESPONDENT) ASSESSEE BY :Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 26.08.2025 Date of Order : 21.11.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (A…

Income Tax Officer Ward 10-3, New Delhi vs. Grape Marketing Pvt Ltd, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 3555/DEL/2023[2012-13]Status: DisposedITAT Delhi12 Nov 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Ms. Rano Jain, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 131Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3555/DEL/2023 [A.Y. 2012-13] The I.T.O Vs. Grape Marketing Pvt Ltd Ward – 10(3) H-22, Khasra No. 38/4, New Delhi Shive Vihar, Shabad, Daulatpur, Delhi PAN – AAACG 3149 D (Applicant) (Respondent) Assessee By : Ms. Rano Jain, Adv Ms. Mansi Jain, CA Department By : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 09.09.2025 Date of Pronouncement : 12.11.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the Revenue is preferred against the ord…

Late Shri Haji Mohd. Dilshad Through L/H. Shri Dilnawaz & Mrs. Mehrunissa, Muzaffarnagar vs. ACIT, Muzaffarnagar

In the result, the appeal of the Revenue in ITA No

ITA 3555/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Feb 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Ms. Rano Jain, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 131Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3555/DEL/2023 [A.Y. 2012-13] The I.T.O Vs. Grape Marketing Pvt Ltd Ward – 10(3) H-22, Khasra No. 38/4, New Delhi Shive Vihar, Shabad, Daulatpur, Delhi PAN – AAACG 3149 D (Applicant) (Respondent) Assessee By : Ms. Rano Jain, Adv Ms. Mansi Jain, CA Department By : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 09.09.2025 Date of Pronouncement : 12.11.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the Revenue is preferred against the ord…

Mesers Goyal Energy & Steel Private Limited, Raipur vs. Assistant Commissioner of Income Tax, Central Circle-2, Raipur

In the result both the appeals of the assessee are allowed

ITA 245/RPR/2019[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.244 & 245/Rpr/2019 (ननधाारण वषा / Assessment Year :2016-2017 & 2017-2018) M/S Goyal Energy & Steel Pvt. Ltd. Vs Acit, Central-2, Raipur Behind Happy Restaurant, Ring Road-2, Tatiband Chowk, Raipur-492009 Pan No. :Aaccg 2758 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Akshay Ringasia & Rajesh KumarFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 153ASection 68

…R relied on the orders of the ld. AO and CIT(A). Ld CIT-DR, to strengthen the contention of the revenue has relied upon the judgment of Hon’ble Jurisdictional High Court of Chhattishgarh in the case of Bharat Krishi Kendra Vs Union of India reported in (2022) 136 Taxmann.com 245 dated March 13, 2022. Hon’ble High Court of Chhattishgarh in the said order has categorically held that: “Provisions under section 151(2) mandate satisfaction of Joint Commissioner before issue of notice under section 148, hence, where Joint Commissioner recorded satisfaction on proposal of Assessing Officer by mentioning that it is a fit…

Mesers Goyal Energy & Steel Private Limited, Raipur vs. Assistant Commissioner of Income Tax, Central Circle-2, Raipur

In the result both the appeals of the assessee are allowed

ITA 244/RPR/2019[2016-17]Status: DisposedITAT Raipur27 Mar 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.244 & 245/Rpr/2019 (ननधाारण वषा / Assessment Year :2016-2017 & 2017-2018) M/S Goyal Energy & Steel Pvt. Ltd. Vs Acit, Central-2, Raipur Behind Happy Restaurant, Ring Road-2, Tatiband Chowk, Raipur-492009 Pan No. :Aaccg 2758 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Akshay Ringasia & Rajesh KumarFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 153ASection 68

…R relied on the orders of the ld. AO and CIT(A). Ld CIT-DR, to strengthen the contention of the revenue has relied upon the judgment of Hon’ble Jurisdictional High Court of Chhattishgarh in the case of Bharat Krishi Kendra Vs Union of India reported in (2022) 136 Taxmann.com 245 dated March 13, 2022. Hon’ble High Court of Chhattishgarh in the said order has categorically held that: “Provisions under section 151(2) mandate satisfaction of Joint Commissioner before issue of notice under section 148, hence, where Joint Commissioner recorded satisfaction on proposal of Assessing Officer by mentioning that it is a fit…

Bharat Krishi Kendra v. Union of India (136 Taxmann.com 245) — Cited in 5 Judgments | BharatTax