CIT v. C.L Khatri

147 Taxmann 652Reported decision2005#14927 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2025.

Judgments citing CIT v. C.L Khatri

ACIT, CC, Agra vs. M/S. United Farm Product Private Limited, Agra

In the result, appeal preferred by the revenue is dismissed

ITA 299/AGR/2025[2022-23]Status: DisposedITAT Agra04 Dec 2025AY 2022-23

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhacit, Cc, Vs. M/S. United Farm Product Pvt. Ltd., 2/220, 2Nd Floor, Glory Plaza, Agra. Soor Sadan, M.G. Road, Agra – 282 002 (Agra) (Pan :Aaccu2505M) (Appellant) (Respondent) Assessee By : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, Ca Revenue By : Shri Arun Kumar Yadav, Cit Dr Date Of Hearing : 13.10.2025 Date Of Order : 04.12.2025 O R D E R Per S. Rifaur Rahman,Am: 1. This Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income-Tax (Appeals), Kanpur – 4 Dated 28.03.2025 For Assessment Year2022-23 Raising Following Grounds Of Appeal :- “L. Whether On Facts & Circumstances Of The Case & In Law. The Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition Of Rs.43,71,37,934/- On Account Of Unexplained Expenditure U/S 69C Of The Act Incurred For Construction Of Plant At Mewat, Haryana, Without Appreciating The Fact That The Assessee Company Itself Has Surrendered Amount Of Rs.41,40,35,700/- & Admitted To Take The Unexplained Expenditure At Rs.43,71,37,934/- Incurred In The 2 Construction Of Said Plant. Hence, The Addition Made By The Ao Is Based On Admittance By The Assessee, Which Is Corroborated By The Incriminating Material Found During The Course Of Search. 2. Whether On Facts & Circumstances Of The Case & In Law, Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition. Without Appreciating The Facts That The Assessing Officer Has Passed The Assessment Order After Thoroughly Examining & Analysing The Seized Material & Proper Appreciation Of Facts Of Unexplained Expenditure U/S 69C Of The Act.”

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ACIT, CC, vs. M/s. United Farm Product Pvt. Ltd., 2/220, 2nd Floor, Glory Plaza, Agra. Soor Sadan, M.G. Road, Agra – 282 002 (Agra) (PAN :AACCU2505M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, CA REVENUE BY : Shri Arun Kumar Yadav, CIT DR Date of Hearing : 13.10.2025 Date of Order : 04.12.2025 O R D E R PER S. RIFAUR RAHMAN,AM: 1. This appeal is filed by the Revenue against the order of ld. Commissioner of Income-tax (…

Atul Tantia, Kolkata vs. DCIT, Cen. Cir.-3(1), Kolkata

In the result, the appeal filed by the assessee in ITA No

ITA 492/KOL/2021[2018-19]Status: HeardITAT Kolkata28 Mar 2023AY 2018-19

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 492/Kol/2021 Assessment Year: 2018-19 Atul Tantia Deputy Commissioner Of Jc-25, Gpt Centre Income Tax – Central Circle - Vs 3(1), Kolkata Sector-Iii Salt Lake City Kolkata - 700098 [Pan : Abmpt7504K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri A.K. Tibrewal, A/R and Shri Amit Agarwal, A/RFor Respondent: Shri Subhrajyoti Bhattacharjee, CIT, D/R
Section 132Section 143(3)Section 250Section 68Section 69A

…| आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता | | | | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 492/Kol/2021 Assessment Year: 2018-19 Atul Tantia Deputy Commissioner of JC-25, GPT Centre Income Tax – Central Circle - Vs 3(1), Kolkata Sector-III Salt Lake City Kolkata - 700098 [PAN : ABMPT7504K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri A.K. Tibrewal, A/R and Shri Amit Agarwal, A/R Revenue by : Shri Subhrajyoti Bhattacharjee, CIT, D/R सुनवाई क" तार"ख/Date of Hearing : 22/03/2023…

DCIT, CC-1(4), Chennai vs. M/S. Johnkumar Trust, Puducherry

In the result, appeal filed by the Revenue in ITA No

ITA 3092/CHNY/2019[2017-18]Status: DisposedITAT Chennai13 May 2022AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, V. The Dy. Commissioner- No.28, Savari Padayatchi Street, Of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [Pan: Afnpj 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S. Xavier Felix, AdvFor Respondent: Mr. M.Rajan, CIT
Section 2(14)(iii)Section 69Section 69C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, v. The Dy. Commissioner- No.28, Savari Padayatchi Street, of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [PAN: AFNPJ 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.3092/Chny/2019 िनधा"रण वष" /Assessme…

Shro A/ Johnkumar, Pondicherry vs. DCIT, CC-1(4), Chennai

In the result, appeal filed by the Revenue in ITA No

ITA 3028/CHNY/2019[2017-18]Status: DisposedITAT Chennai13 May 2022AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, V. The Dy. Commissioner- No.28, Savari Padayatchi Street, Of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [Pan: Afnpj 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S. Xavier Felix, AdvFor Respondent: Mr. M.Rajan, CIT
Section 2(14)(iii)Section 69Section 69C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, v. The Dy. Commissioner- No.28, Savari Padayatchi Street, of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [PAN: AFNPJ 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.3092/Chny/2019 िनधा"रण वष" /Assessme…

The ACIT, Central Circle-1(2)., Ahmedabad vs. Pawan Satynarayan Jalan, Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 204/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

Pawan Satynarayan Jalan, Ahmedabad vs. The ACIT, Central Circle-1(2)., Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 182/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

CIT v. C.L Khatri (147 Taxmann 652) — Cited in 6 Judgments | BharatTax