CIT, 11. Delhi-I v. Agile Properties (P) Ltd.

45 Taxmann.com 512High Court2014#12855 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 147Section 148Section 69BSection 127Section 139Section 143(3)Section 251Section 271(1)(c)

Issues it is cited on

section 69blimited scrutinyunexplained investmentunexplained moneyunexplained cash creditincome from other sourcesincriminating materialsection 69section 69asection 68section 13person

Judgments citing CIT, 11. Delhi-I v. Agile Properties (P) Ltd.

DCIT CENTRAL CIRCLE-31, NEW DELHI vs. SNEH QUALITY SPICES PVT. LTD., NEW DELHI

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

ITA 1740/DEL/2023[2014-15]Status: DisposedITAT Delhi10 Nov 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Suresh Singhal, CAFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1234/DEL/2023 [A.Y. 2014-15] Sneh Quality Spices Pvt Ltd Vs. The Dy. C.I.T 6654/11, Gadodia Market Circle – 24(1) Khari Baoli, Delhi New Delhi PAN – AAOCS 1182 L ITA No. 1740/DEL/2023 [A.Y. 2014-15] The Dy. C.I.T Vs. Sneh Quality Spices Pvt Ltd Central Circle-31 6654/11, Gadodia Market New Delhi Khari Baoli, Delhi PAN – AAOCS 1182 L (Applicant) (Respondent) Assessee By : Shri Suresh Singhal, CA Shri Aman Singhal, CA Department By : Shri Mahes…

SNEH QUALITY SPICES PRIVATE LIMITED,KHARI BAOLI vs. DCIT CIRCLE 24(1), NEW DELHI

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

ITA 1234/DEL/2023[2014-15]Status: DisposedITAT Delhi10 Nov 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Suresh Singhal, CAFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1234/DEL/2023 [A.Y. 2014-15] Sneh Quality Spices Pvt Ltd Vs. The Dy. C.I.T 6654/11, Gadodia Market Circle – 24(1) Khari Baoli, Delhi New Delhi PAN – AAOCS 1182 L ITA No. 1740/DEL/2023 [A.Y. 2014-15] The Dy. C.I.T Vs. Sneh Quality Spices Pvt Ltd Central Circle-31 6654/11, Gadodia Market New Delhi Khari Baoli, Delhi PAN – AAOCS 1182 L (Applicant) (Respondent) Assessee By : Shri Suresh Singhal, CA Shri Aman Singhal, CA Department By : Shri Mahes…

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

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

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…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 No. 750/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Amrapali Jewels Pvt. Ltd. ACIT, Vs. K-14B Ashok Marg, C-Scheme, Central Circle-01, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3277 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 740/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke DCIT A…

DY. CIT CENTRAL CIRCLE-19, NEW DELHI vs. REKHA KHAITAN, DELHI

ITA 2831/DEL/2022[2019-20]Status: HeardITAT Delhi13 Jun 2023AY 2019-20

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharma

Section 132Section 143(3)Section 153A

…tted that Ld. AO has made the additions only on the basis of valuation report and not on the basis of any incriminating material. Ld. Counsel relied judgment of Hon’ble Delhi High Court in R.S. Bedi vs. ACIT in ITA No. 144/2003, CIT v. Agile Properties [2014] 45 Taxmann.com 512 and CIT v. Dinesh Jain HUF [2013] 352 ITR 629 to support aforesaid legal submissions. 10. On merits the written submission filed by Ld. AR, are extracted here for the convenience where it is submitted on facts that “the arbitrary disallowance of a mere 770.90 grams of (being "stridhan" of the Assessee) and allowance of just 100 grams ("ex…

REKHA KAITAN,NEW DELHI vs. DCIT, CIRCLE-19, NEW DELHI

ITA 2520/DEL/2022[2019-20]Status: HeardITAT Delhi13 Jun 2023AY 2019-20

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharma

Section 132Section 143(3)Section 153A

…tted that Ld. AO has made the additions only on the basis of valuation report and not on the basis of any incriminating material. Ld. Counsel relied judgment of Hon’ble Delhi High Court in R.S. Bedi vs. ACIT in ITA No. 144/2003, CIT v. Agile Properties [2014] 45 Taxmann.com 512 and CIT v. Dinesh Jain HUF [2013] 352 ITR 629 to support aforesaid legal submissions. 10. On merits the written submission filed by Ld. AR, are extracted here for the convenience where it is submitted on facts that “the arbitrary disallowance of a mere 770.90 grams of (being "stridhan" of the Assessee) and allowance of just 100 grams ("ex…

CLAYTON CHARLES PINTO,MUMBAI vs. INT TAX WARD 3(3)(1) , MUMBAI

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

ITA 102/MUM/2023[2017-18]Status: DisposedITAT Mumbai09 Jun 2023AY 2017-18

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleclayton Charles Pinto Mumbai. V. Int Tax Ward 3(3)(1) Mumbai. Air India Building, Mumbai- 400021 303 Palm Beach Apartments, 31 J P Road, Andheri West Mumbai- 400061

Section 133(6)Section 142(1)Section 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Clayton Charles Pinto Mumbai. v. INT TAX WARD 3(3)(1) Mumbai. Air India Building, Mumbai- 400021 303 Palm Beach Apartments, 31 J P Road, Andheri West Mumbai- 400061 PAN: AXIPP2068E (Appellant) (Respondent) Assessee Represented by : Shri Bhupendra Shah, CA Department Represented by : Shri Soumedu Kumar Dash (Sr. AR) Date of conclusion of Hearing : 30.03.2023 Date of Pronouncement : 09.06.2023 O R D E R PER S. RIFAUR RAHMAN (AM) CLAYTON CHARLES PINT…

ITO (EXEMPTIONS), NEW DELHI vs. DELHI VOCATIONAL SCHOOL SOCIETY, NEW DELHI

In the result the appeal of the revenue on solitary ground is dismissed

ITA 1151/DEL/2011[2007-08]Status: DisposedITAT Delhi18 Sept 2017AY 2007-08

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiito(Exemptions), Vs. Delhi Vocational School Trust Ward-Iii, Aayakar Bhawan, Society, Laxmu Nagar, Distt. Centre, C/O. Summer Fields School, New Delhi Kailash Colony, New Delhi Pan:Aabcs4104H (Appellant) (Respondent)

For Appellant: Shri Sanjeev Jain, CAFor Respondent: Ms. Rachna Singh, CIT DR
Section 11Section 12Section 140Section 2Section 60Section 69B

…section 69B requires that there has to be a finding that assessee has invested much more than what is accounted for in the books of accounts. On identical facts and circumstances Hon’ble Delhi High Court in case of CIT versus agile properties private limited 45 Taxmann.com 512 has held as under:- 2. The assessee had reported - during the relevant assessment year, i.e., 2007-08 - purchase of agricultural property in Najafgarh, New Delhi; the value of the investment was disclosed to be Rs.5,22,78,280/-. The Assessing Officer (AO) noticed some discrepancies with respect to the investment inasmuch as there was diff…

ACIT, NEW DELHI vs. SH. ARVIND KUMAR MODI,, NEW DELHI

ITA 3776/DEL/2010[2006-07]Status: DisposedITAT Delhi27 Jan 2017AY 2006-07

Bench: Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri R.B. Mathur, CAFor Respondent: Shri S.K. Jain, Senior DR
Section 143Section 143(3)Section 145

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.3776/Del./2010 (ASSESSMENT YEAR : 2006-07) ACIT, Circle 25 (1), vs. Shri Arvind Kumar Modi, New Delhi. C – 183, Maharana Pratap Enclave, Pitampura, New Delhi. (PAN : AAEPM6098E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.B. Mathur, CA REVENUE BY : Shri S.K. Jain, Senior DR Date of Hearing : 05.01.2017 Date of Order : 27.01.2017 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The Appellant, Assistant Commissioner of Income-tax, Circle 25 (1), New Delhi (here…

CIT, 11. Delhi-I v. Agile Properties (P) Ltd. (45 Taxmann.com 512) — Cited in 8 Judgments | BharatTax