Chadha v. ITO

202 Taxmann 395High Court2011#3166 most cited

What is Chadha v. ITO authority for?

Jewellery found during a search that is adequately explained as being owned by a married lady for a long time, even without documentary evidence, should not be added to income, as this recognizes realities of life.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

Chadha v. ITO · 202 Taxmann 395 · unexplained jewellery · jewellery found during search · married lady · streedhan · reasonable quantity of jewellery · documentary evidence · realities of life · addition to income

Sections most often in play

Section 44ADSection 69Section 69ASection 115BBESection 132Section 153ASection 292CSection 69B

Issues it is cited on

section 256(2)section 155bbejewellery found during searchunexplained jewellerysection 106section 256peak credit theorycircular tradingsection 271aabsummons under section 131income tax settlement commissionaccumulated profits

Judgments citing Chadha v. ITO

Amar Kumar Agarwal, Kolkata vs. D.C.I.T., CC - 4(3), Kolkata

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 2007/KOL/2025[2021-2022]Status: DisposedITAT Kolkata18 Dec 2025AY 2021-2022

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: S/shri Raja Sengupta &
Section 132Section 153ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM IT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025 (Assessment Year: 2017-18 to 2020-21, 2021-22) Amar Kumar Agarwal DCIT, CC 4(3) C/o M/s SalarpuriaJajodia& AaykarBhawanPoorva, CO.7, CR Avenue, 3 rd Floor, 110, Shantipally, E.M. Bypass, Vs. Kolkata-700072, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. ADDPA3301L ITA Nos. 1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025 (A.Y. : 2017-18, 2018-19, 2020-21, 2021-22, 2019-20) DCIT, CC 4(3) Amar Kumar Agarwal AaykarBhawanPoorva, C/o…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Amar Kumar Agarwal, Kolkata

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 1499/KOL/2025[2021-22]Status: DisposedITAT Kolkata18 Dec 2025AY 2021-22

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: S/shri Raja Sengupta &
Section 132Section 153ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM IT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025 (Assessment Year: 2017-18 to 2020-21, 2021-22) Amar Kumar Agarwal DCIT, CC 4(3) C/o M/s SalarpuriaJajodia& AaykarBhawanPoorva, CO.7, CR Avenue, 3 rd Floor, 110, Shantipally, E.M. Bypass, Vs. Kolkata-700072, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. ADDPA3301L ITA Nos. 1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025 (A.Y. : 2017-18, 2018-19, 2020-21, 2021-22, 2019-20) DCIT, CC 4(3) Amar Kumar Agarwal AaykarBhawanPoorva, C/o…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Amar Kumar Agarawal, Kolkata

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 1498/KOL/2025[2020-21]Status: DisposedITAT Kolkata18 Dec 2025AY 2020-21

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: S/shri Raja Sengupta &
Section 132Section 153ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM IT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025 (Assessment Year: 2017-18 to 2020-21, 2021-22) Amar Kumar Agarwal DCIT, CC 4(3) C/o M/s SalarpuriaJajodia& AaykarBhawanPoorva, CO.7, CR Avenue, 3 rd Floor, 110, Shantipally, E.M. Bypass, Vs. Kolkata-700072, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. ADDPA3301L ITA Nos. 1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025 (A.Y. : 2017-18, 2018-19, 2020-21, 2021-22, 2019-20) DCIT, CC 4(3) Amar Kumar Agarwal AaykarBhawanPoorva, C/o…

Deputy Commssioner of Income Tax, Central Circle-4(3), Kolkata vs. Amar Kumar Agarwal, Kolkata

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 1497/KOL/2025[2018-19]Status: DisposedITAT Kolkata18 Dec 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: S/shri Raja Sengupta &
Section 132Section 153ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM IT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025 (Assessment Year: 2017-18 to 2020-21, 2021-22) Amar Kumar Agarwal DCIT, CC 4(3) C/o M/s SalarpuriaJajodia& AaykarBhawanPoorva, CO.7, CR Avenue, 3 rd Floor, 110, Shantipally, E.M. Bypass, Vs. Kolkata-700072, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. ADDPA3301L ITA Nos. 1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025 (A.Y. : 2017-18, 2018-19, 2020-21, 2021-22, 2019-20) DCIT, CC 4(3) Amar Kumar Agarwal AaykarBhawanPoorva, C/o…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Amar Kumar Agarwal, Kolkata

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 1440/KOL/2025[2019-20]Status: DisposedITAT Kolkata18 Dec 2025AY 2019-20

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: S/shri Raja Sengupta &
Section 132Section 153ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM IT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025 (Assessment Year: 2017-18 to 2020-21, 2021-22) Amar Kumar Agarwal DCIT, CC 4(3) C/o M/s SalarpuriaJajodia& AaykarBhawanPoorva, CO.7, CR Avenue, 3 rd Floor, 110, Shantipally, E.M. Bypass, Vs. Kolkata-700072, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. ADDPA3301L ITA Nos. 1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025 (A.Y. : 2017-18, 2018-19, 2020-21, 2021-22, 2019-20) DCIT, CC 4(3) Amar Kumar Agarwal AaykarBhawanPoorva, C/o…

A, C.I.T. Central Cir.- 2(2), Nagpur vs. Smt. Rajkumari Dharampal Agrawal, Nagpur

In the result, assessee’s appeal stands partly allowed

ITA 289/NAG/2016[2011-12]Status: DisposedITAT Nagpur15 May 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar
Section 139(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.235/Nag./2016 (Assessment Year : 2011–12) Smt. Rajkumari Dharampal Agarwal 290, Satnami Layout, Wardhaman Nagar ……………. Appellant Nagpur 440 008 PAN – ABHPA2472J v/s Dy. Commissioner of Income Tax ……………. Respondent Central Circle–2(2), Nagpur ITA no.289/Nag./2016 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–2(2), Nagpur v/s Smt. Rajkumari Dharampal Agarwal ……………. Respondent 290, Satnami Layout, Wardhaman Nagar Nagpur 440 008…

Smt Rajkumari Dharampal Agrawal, Nagpur vs. A, C.I.T Cent Cir. 1(2), Nagpur

In the result, assessee’s appeal stands partly allowed

ITA 235/NAG/2016[2011-12]Status: DisposedITAT Nagpur15 May 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar
Section 139(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.235/Nag./2016 (Assessment Year : 2011–12) Smt. Rajkumari Dharampal Agarwal 290, Satnami Layout, Wardhaman Nagar ……………. Appellant Nagpur 440 008 PAN – ABHPA2472J v/s Dy. Commissioner of Income Tax ……………. Respondent Central Circle–2(2), Nagpur ITA no.289/Nag./2016 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–2(2), Nagpur v/s Smt. Rajkumari Dharampal Agarwal ……………. Respondent 290, Satnami Layout, Wardhaman Nagar Nagpur 440 008…

Inder Kumar Vaswani, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 998/JPR/2024[2018-19]Status: DisposedITAT Jaipur01 Jan 2025AY 2018-19

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

For Appellant: Shri R.K. Bhatra, C.AFor Respondent: Smt. Anita Rinesh, JCIT-DR
Section 127Section 143(2)

…eping in mind the riches and high status and more customary practices. Our aforesaid view is fortified by following decisions/judgments:- i) Judgment of the Hon'ble High Court of Delhi in the case of Ashok Chadha vs. ITO reported in 14 taxmann.com 57 (Delhi.)/202 Taxmann 395 wherein the Hon'ble High Court has accepted the jewellery of 906.60 grams in the case of married lady even without documentary evidence as the denying the explanation would tantamount to overlooking the realities of life by holding as under:- "As far as addition qua jewellery is concerned, during the course of search, jewellery weighing 906.9…

ACIT, Central Circle-2, Jaipur vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

ITA 464/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Nov 2024AY 2017-18

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` 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, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

ACIT, Central Circle-2, Jaipur vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

ITA 463/JPR/2024[2016-17]Status: DisposedITAT Jaipur27 Nov 2024AY 2016-17

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` 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, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

ACIT, Central Circle-2, Jaipur vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

ITA 462/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Nov 2024AY 2015-16

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` 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, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

ACIT, CC-2, Jaipur, Income Tax Department vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

ITA 427/JPR/2024[2014-15]Status: DisposedITAT Jaipur27 Nov 2024AY 2014-15

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` 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, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

Chandra Mohan Badaya, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result the four appeals filed by the assessee stands

ITA 423/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Nov 2024AY 2017-18

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` 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, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

Chandra Pal, New Delhi vs. ACIT, Central Circle-II, Noida

In the result, the appeal of the assessee is allowed

ITA 978/DEL/2023[2021-22]Status: DisposedITAT Delhi17 Nov 2023AY 2021-22

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Mohit Choudhary, CAFor Respondent: Sh. T James Singson, CIT-DR
Section 132Section 142(1)Section 143(2)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial member ITA No. 978/Del/2023 : Asstt. Year: 2021-22 Chandra Pal, Vs The ACIT, Centre Circle-II, C-8/8787, Vasant Kunj, New Delhi Noida 110070 (APPELLANT) (RESPONDENT) PAN No. AINPP 1209 K Assessee by : Sh. Mohit Choudhary, CA Sh. Harish Choudhary, CA Sh. Mithika Choudhary, Adv. Revenue by : Sh. T James Singson, CIT-DR Date of Hearing: 31.08.2023 Date of Pronouncement: 17.11.2023 ORDER Per Dr. B. R. R. Kumar:- The present appeal has been filed by assessee against the order of L…

Preeti Singh, New Delhi vs. ACIT, Central Circle-II, Noida

In the result, the appeal of the assessee is allowed

ITA 980/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Nov 2023AY 2021-22

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Mohit Chaudhary, CAFor Respondent: Ms. Monika Dhami, CIT-DR
Section 132Section 142(1)Section 143(2)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial member ITA No. 980/Del/2023 : Asstt. Year: 2021-22 Preeti Singh, Vs The ACIT, Centre Circle-II, C-8/8787, Vasant Kunj, New Delhi Noida 110070 (APPELLANT) (RESPONDENT) PAN No. BBSPS 7712 M Assessee by : Sh. Mohit Chaudhary, CA Sh. Harish Chaudhary, CA Ms. Neetu Jain, CA Revenue by : Ms. Monika Dhami, CIT-DR Date of Hearing: 29.08.2023 Date of Pronouncement: .11.2023 ORDER Per Dr. B. R. R. Kumar:- The present appeal has been filed by assessee against the order of Ld. CIT(A)-4,…

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2127/DEL/2022[2017-18]Status: DisposedITAT Delhi16 Oct 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2126/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

Ait, Central Circle, Ghaziabad vs. Ankit Sharma, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2125/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

ACIT, Central Circle, Ghaziabad vs. Nidhi Sharma, New Delhi

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2124/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

Ankit Sharma, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 1842/DEL/2022[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

Chadha v. ITO (202 Taxmann 395) — Cited in 37 Judgments | BharatTax