Charanjiv Lal Aggarwal v. Income-tax Officer

88 Taxmann.com 845Income Tax Appellate Tribunal2017#21658 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 131 Section 143(3)Section 147 Section 148 Section 10(38)Section 143(1)Section 151 Section 68

Issues it is cited on

non-application of mind escapement of income reason to believe accommodation entry section 131 unexplained cash credit income from other sources section 143(1)section 68 section 148 section 147 section 143

Judgments citing Charanjiv Lal Aggarwal v. Income-tax Officer

SMT. PREMA MUKESH JHALANI ,MUMBAI vs. ITO WARD 3(2) , THANE

In the result the appeal filed by the assessee stands allowed

ITA 4753/MUM/2024[2011-12]Status: DisposedITAT Mumbai16 Jun 2025AY 2011-12

Bench: Hon‟Ble Shri Vikram Singh Yadav & Shri Sandeep Gosainsmt. Prema Mukesh Jhalani Vs. Ito, Ward 3(2) 1 A/34, Drugs Society, Opp. Room No. 4, 6Th Floor, Jk Gram, Samatha Nagar B-Wagle Estate, Midc, Pokhran Road No. 1 Thane (W) Thane (W). Pan/Gir No. Aaupj0472D (Applicant) (Respondent) Assessee By Shri Nishit Gandhi Revenue By Shri Chetan M. Kacha, (Sr. Dr) Date Of Hearing 23.04.2025 Date Of Pronouncement 16.06.2025 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 22.08.2024 Passed U/S 250 Of The Income Tax Act, 1961 („The Act‟), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2011-12. 2. All The Grounds Raised By The Assessee Are Interrelated & Interconnected & Relates To Challenging The Order Of Ld. Cit(A) In Upholding The Order Of Ao In Reopening The 2 Smt. Prema Mukesh Jhalani, Mumbai

Section 250Section 56Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON‟BLE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER & SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Smt. Prema Mukesh Jhalani Vs. ITO, Ward 3(2) 1 A/34, Drugs Society, Opp. Room No. 4, 6th Floor, JK Gram, Samatha Nagar B-Wagle Estate, MIDC, Pokhran Road No. 1 Thane (W) Thane (W). PAN/GIR No. AAUPJ0472D (Applicant) (Respondent) Assessee by Shri Nishit Gandhi Revenue by Shri Chetan M. Kacha, (Sr. DR) Date of Hearing 23.04.2025 Date of Pronouncement 16.06.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the imp…

DINESH PRABHUDAS HINGOO,JOGESHWARI (W), MUMBAI vs. ACIT CIRCLE-31(1), MUMBAI

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

ITA 667/MUM/2024[2011-12]Status: DisposedITAT Mumbai11 Oct 2024AY 2011-12

Bench: Shri Narender Kumar Choudhry & Shri Girish Agrawalassessment Year: 2011-12

For Appellant: Shri Ravindra Poojari, A.RFor Respondent: Shri H.M. Bhatt, Sr. D.R

Section 10(38)Section 131Section 143(1)Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2011-12 Shri Dinesh Prabhudas Hingoo, ACIT Circle-31(1), CTS No.500, Lovely Home, Kautilya Bhavan, Vaishali Nagar, Vs. Mumbai-400051 Jogeshwari (W), Mumbai – 400 102 PAN: AAWPH6472K (Appellant) (Respondent) Assessment Year: 2011-12 DCIT 41(4)(1), Shri Dinesh Prabhudas Room No.425, Kautilya Bhawan, Hingoo, G Block BKC, CTS No.500, Lovely Home, Bandra Kurla Complex, Vs. Vaishali Nagar, Bandra East, Jogeshwari (W), Mumbai-400051 Mumbai – 4…

DCIT 41(4)(1), ROOM NO , KAUTILYA BHAWAN, G BLOCK, BKC, MUMBAI vs. DINESH PRABHUDAS HINGOO, JOGESHWARI(W), MUMBAI

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

ITA 1348/MUM/2024[2011-12]Status: DisposedITAT Mumbai11 Oct 2024AY 2011-12

Bench: Shri Narender Kumar Choudhry & Shri Girish Agrawalassessment Year: 2011-12

For Appellant: Shri Ravindra Poojari, A.RFor Respondent: Shri H.M. Bhatt, Sr. D.R

Section 10(38)Section 131Section 143(1)Section 148Section 250

PV CORPORATE ADVISORY SERVICES PVT LTD,NEW DELHI vs. ITO WARD - 19(2), NEW DELHI

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

ITA 8027/DEL/2019[2010-11]Status: DisposedITAT Delhi07 Jul 2021AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2011-12 Pv Corporate Advisory Services Vs. Ito, Pvt. Ltd., Ward-19(3), C/O Rohit Tiwari, New Delhi. 8024, Ats Greens Paradiso, Chi Iv, Noida. Pan: Aadcp7328L (Appellant) (Respondent) Assessee By : Shri Rohit Tiwari, Advocate Revenue By : Shri R.K. Gupta, Sr. Dr Date Of Hearing : 22.06.2021 Date Of Pronouncement : 07.07.2021 Order This Appeal Filed By The Assessee Is Directed Against The Order Dated 30Th May, 2019 Of The Cit(A)-7, New Delhi Relating To Assessment Year 2011-12. 2. The Grounds Raised By The Assessee Are As Under:-

For Appellant: Shri Rohit Tiwari, AdvocateFor Respondent: Shri R.K. Gupta, Sr. DR

Section 143(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-1 : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2011-12 PV Corporate Advisory Services Vs. ITO, Pvt. Ltd., Ward-19(3), C/o Rohit Tiwari, New Delhi. 8024, ATS Greens Paradiso, CHI IV, Noida. PAN: AADCP7328L (Appellant) (Respondent) Assessee by : Shri Rohit Tiwari, Advocate Revenue by : Shri R.K. Gupta, Sr. DR Date of Hearing : 22.06.2021 Date of Pronouncement : 07.07.2021 ORDER This appeal filed by the assessee is directed against the order dated 30th May, 2019 of the CIT(A)-7, New Delhi relating to assessme…