How many judgments cite CIT v. D.K. Gupta?

11 judgments on BharatTax cite CIT v. D.K. Gupta (143 Taxmann.com 319), spanning 2025 to 2025.

Which sections of the Income Tax Act does CIT v. D.K. Gupta come up under?

It is most often cited in judgments turning on Section 131, Section 133A, Section 142(1), Section 143(2), Section 132, Section 132(4).

CIT v. D.K. Gupta

143 Taxmann.com 319Reported decision2022#9393 most cited

What is CIT v. D.K. Gupta authority for?

Extrapolation of undisclosed income during a search must be based on cogent material found during the search action.

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

Also referred to as

CIT v. D.K. Gupta · section 132 · section 132(4A) · section 133A · section 143(2) · search and seizure · extrapolation of income · cogent material · dumb documents · loose papers

Sections most often in play

Section 131 Section 133A Section 142(1)Section 143(2)Section 132 Section 132(4)Section 132(4A)Section 292C

Issues it is cited on

section 181 section 133a(3)(iii)section 114(e)section 23(3)percentage completion method dumb documents section 132(4a)circle rate section 131(1a)on-money loose papers section 292c

Judgments citing CIT v. D.K. Gupta

Dy. Commissioner of Income Tax, Satara Circle, Satara vs. Kay Bouvet Engineering Limited, Satara

In the result, both the appeals filed by the Revenue and both the COs filed by the assessee are dismissed

ITA 1392/PUN/2025[2019-20]Status: DisposedITAT Pune16 Dec 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Ashwani Kumar &For Respondent: S/Shri Amol Khairnar CIT-DR and Manish M. Mehta

Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1374 & 1392/PUN/2025 Assessment years : 2018-19 & 2019-20 DCIT, Satara Kay Bouvet Engineering Limited Vs. N-3, Additional MIDC, Satara – 415004 PAN: AABCK4669H (Appellant) (Respondent) CO Nos.28 & 33/PUN/2025 Assessment Years : 2018-19 & 2019-20 Kay Bouvet Engineering Limited DCIT, Satara N-3, Additional MIDC, Vs. Satara – 415004 PAN: AABCK4669H (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar & Mrs. Deepali Aggarwal Department by : S/Shri Amol Khairnar CIT…

Dy Commissioner of Income Tax, Satara vs. Kay Bouvet Engineering Limited, Satara

ITA 1374/PUN/2025[2018-19]Status: DisposedITAT Pune16 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Respondent: Shri Ashwani Kumar &

Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1374 & 1392/PUN/2025 Assessment years : 2018-19 & 2019-20 DCIT, Satara Vs. (Appellant) Kay Bouvet Engineering Limited N-3, Additional MIDC, Satara - 415004 PAN: AABCK4669H (Respondent) CO Nos.28 & 33/PUN/2025 Assessment Years : 2018-19 & 2019-20 Kay Bouvet Engineering Limited N-3, Additional MIDC, Satara - 415004 PAN: AABCK4669H (Appellant) Vs. DCIT, Satara (Respondent) Assessee by Department by : Shri Ashwani Kumar & Mrs. Deepali Aggarwal S/Shri Amol Khairnar CIT-DR a…

Chokkanahalli Gundappa Chandrappa, Bangalore vs. DCIT, Central Circle-1(4), Bangalore

In the result both these appeals filed by the assessee are allowed

ITA 311/BANG/2025[2018-19]Status: DisposedITAT Bangalore07 Nov 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Sri Sandeep C., A.RFor Respondent: Sri N. Balusamy, D.R

Section 133ASection 143(2)Section 250

…ITANos.310 & 311/Bang/2025 Shri Chokkanahalli Gundappa Chandrappa, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 310 & 311/Bang/2025 Assessment Year : 2017-18 & 2018-19 Shri Chokkanahalli Gundappa Chandrappa No.4 AC-402, CGC Complex Kammanahalli Main Road DCIT Vs. Bangalore 560 043 Central Circle 1(4) Bangalore PAN NO :ACBPC1500A APPELLANT RESPONDENT Appellant by : Sri Sandeep C., A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 11.08.2025 Date of Pronouncement : 07.11.2025 O R D E…

Chokkanahalli Gundappa Chandrappa, Bangalore vs. DCIT, Central Circle-1(4), Bangalore

ITA 310/BANG/2025[2017-18]Status: DisposedITAT Bangalore07 Nov 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Sri Sandeep C., A.RFor Respondent: Sri N. Balusamy, D.R

Section 133ASection 250Section 37

…ITA Nos.310 & 311/Bang/2025 Shri Chokkanahalli Gundappa Chandrappa, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A"BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.310 & 311/Bang/2025 Assessment Year : 2017-18 & 2018-19 Shri Chokkanahalli Gundappa Chandrappa No.4 AC-402, CGC Complex Kammanahalli Main Road Bangalore 560 043 PAN NO : ACBPC1500A Vs. DCIT Central Circle 1(4) Bangalore RESPONDENT APPELLANT Appellant by : Sri Sandeep C., A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 11.08.2025 Date of Pronouncement : 07.11.2025…

Ganraj Homes LLP, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, all the three appeals filed by the assessee are allowed

ITA 879/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &

Section 132Section 133ASection 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.878, 879 & 874/PUN/2024 Assessment years : 2017-18, 2018-19 & 2019-20 Ganraj Homes LLP ACIT, Central Circle 2(3), San Mahu Complex, Office N5, Pune Vs. Bund Garden Road, Opp. Poona Club, Pune – 411001 PAN: AAPFG7304Q (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : S/Shri Amol Khairnar CIT-DR & Ramnath P Murkunde Date of hearing : 12-11-2024 Date of pronouncement : 07-02-2025 O R D E R PER BENCH : The above three appeals filed by the as…

Ganraj Homes LLP, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, all the three appeals filed by the assessee are allowed

ITA 878/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &

Section 132Section 133ASection 143(2)Section 153A

Shree Balaji Realty, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, appeals for

ITA 877/PUN/2024[2019-2020]Status: DisposedITAT Pune07 Feb 2025AY 2019-2020

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.875 to 877/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Shree Balaji Realty Vs. ACIT, Central Circle 2(3), Pune San Mahu Complex, Office N5, Bund Garden Road, Opp. Poona Club, Pune - 411001 PAN: ABWFS3661A (Appellant) (Respondent) Assessee by Department by Shri Neelesh Khandelwal S/Shri Amol Kharnar CIT-DR & Ramnath P. Murkunde Date of hearing 12-11-2024 Date of pronouncement 07-02-2025 ORDER PER BENCH : The above three appeals filed by the assessee are directed aga…

Shree Balaji Realty, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, appeals for

ITA 876/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH "A", PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.875 to 877/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Shree Balaji Realty Vs. ACIT, Central Circle 2(3), Pune San Mahu Complex, Office N5, Bund Garden Road, Opp. Poona Club, Pune - 411001 PAN: ABWFS3661A (Appellant) (Respondent) Assessee by Department by Shri Neelesh Khandelwal S/Shri Amol Kharnar CIT-DR & Ramnath P. Murkunde Date of hearing 12-11-2024 Date of pronouncement 07-02-2025 ORDER PER BENCH : The above three appeals filed by the assessee are directed aga…

Shree Balaji Realty, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, appeals for assessment years 2017-18 and 2018-19 are allowed and the appeal for assessment year 2019-20 is partly allowed

ITA 875/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Kharnar CIT-DR &

Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.875 to 877/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Shree Balaji Realty ACIT, San Mahu Complex, Office N5, Central Circle 2(3), Pune Vs. Bund Garden Road, Opp. Poona Club, Pune – 411001 PAN: ABWFS3661A (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : S/Shri Amol Kharnar CIT-DR & Ramnath P. Murkunde Date of hearing : 12-11-2024 Date of pronouncement : 07-02-2025 O R D E R PER BENCH : The above three appeals filed by the assessee…

Ganraj Homes LLP, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, all the three appeals filed by the assessee are allowed

ITA 874/PUN/2024[2019-20]Status: DisposedITAT Pune07 Feb 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &

Section 132Section 133ASection 143(2)Section 153A

Meenamani Ganga Builder LLP, Pune vs. Assistant Commissioner of Income Tax, Central Circle 2(3), Pune

In the result, all the three appeals filed by the assessee are partly allowed

ITA 872/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Amol Kharnar CIT-DR

Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.871 to 873/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Meenamani Ganga Builder LLP ACIT, San Mahu Complex, Office N5, Central Circle 2(3), Pune Vs. Bund Garden Road, Opp. Poona Club, Pune – 411001 PAN: AAUFM6455H (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : Shri Amol Kharnar CIT-DR Date of hearing : 12-11-2024 Date of pronouncement : 07-02-2025 O R D E R PER R. K. PANDA, VP : The above three appeals filed by the assessee are d…