CIT v. Gian Gupta

46 Taxmann.com 372High Court2014#18033 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 127Section 132Section 139Section 251Section 106Section 115BBESection 118Section 120
Read the full judgment

Issues it is cited on

unexplained investmentsection 13indiabusinessdocument

Judgments citing CIT v. Gian Gupta

BALWANT SIINGH,BATHINDA vs. DCITACIT(CEN)-2, CHANDIGARH

In the result, appeal of the Assessee is allowed

ITA 850/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh10 Sept 2025AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM Balwant Singh आयकर अपील सं. / ITA No. 850/Chd/2024 निर्धारण वर्ष / Assessment Years : 2017-18 H.No. 93-94, Model Town, Bathinda Punjab-151001 स्थायी लेखा सं./ PAN NO: BZAPS9230A अपीलार्थी/ Appellant निर्धारिती की ओर से/Assessee by : राजस्व की ओर से/ Revenue by : सुनवाई की तारीख / Date of Hearing: उदघोषणा की तारीख/Date of Pronouncement : आदेश/Order PER KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 132Section 153A

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 850/Chd/ 2024 िनधा"रण वष" / Assessment Years : 2017-18 Balwant Singh बनाम The DCIT ACIT(Cen)-2 H.No. 93-94, Model Town, Bathinda Chandigarh Punjab-151001 "ायी लेखा सं./PAN NO: BZAPS9230A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain Aggarwal, ITP राज" की ओर से/ Revenue by : Shr…

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…

DCIT, CENTRAL CIRCLE-3, SURAT vs. SHRI MAHENDRA CHAMPAKLAL MEHTA, SURAT

In the result, IT(SS)A No

ITA 31/SRT/2021[2016-17]Status: DisposedITAT Surat06 Sept 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 06/Srt /2021 (Assessment Year: 2015-16)

Section 132Section 139Section 143(2)Section 153CSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT(SS)A No. 06/Srt /2021 (Assessment Year: 2015-16) ITA No. 31/Srt /2021 (Assessment Year: 2016-17) (Physical hearing) D.C.I.T., Shri Mahendra Champaklal Mehta, Central Circle-3, 803, Megh Mayur Apartment, Vs. Surat. Opp. Lourdes Convent School, Athwalines, Surat. PAN No. ABDPM 2709 A Appellant/ Revenue Respondent/ Assessee Department represented by Shri Ashok B. Koli (CIT-DR) Assessee represented by Shri Rasesh Shah, C.A. Date of hearing 02/08/2023 Date of pronouncement 0…

THE ACIT, CIRCLE - 4(2),, AHMEDABAD vs. SHRI KALPESH ATMARAM PATEL,, AHMEDABAD

In the result, appeals filed by the Revenue and C

ITA 967/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad26 Jun 2019AY 2006-07

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate with Urvahsi Shodhan
Section 132Section 143(1)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. Nos: 967, 1682 & 1683/AHD/2016 & C.O. Nos: 126 to 128/AHD/2016 (Assessment Years: 2006-07, 2009-10 & 2010-11) ACIT, Circle-4(2), V/S Shri Kalpesh Atmaram Ahmedabad Patel 17, Ganesh Park Part- II, Opp. Vishwas City Bunglows, Ghatlodia, Ahmedabad PAN No. ACIPP5510G V/S Shri Kalpesh Atmaram Patel 17, Ganesh Park ACIT, Circle-4(2), Part-II, Opp. Vishwas City Ahmedabad Bunglows, Ghatlodia, Ahmedabad PAN No. ACIPP5510G (Appellant) (Respondent) Appellant by : Shri…

THE ITO, WARD- 4(2)(3),, AHMEDABAD vs. SHRI MUKESH KESHAVLAL PATEL,, AHMEDABAD

In the result, appeals filed by the Revenue and C

ITA 963/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad26 Jun 2019AY 2006-07

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate with Urvahsi Shodhan
Section 132Section 143(1)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. Nos: 963 to 965/AHD/2016 & C.O. Nos: 123 to 125/AHD/2016 (Assessment Years: 2006-07, 2009-10 & 2010-11) Income-tax Officer, Ward- V/S Shri Mukesh Keshavlal 4(2)(3), Ahmedabad Patel 65, Ganeshkunj Twin Bunglows, Nr. R.C. Technical Ghatlodia, Ahmedabad PAN No. ACIPP5506C Shri Mukesh Keshavlal Patel 65, Ganeshkunj Twin V/S Income-tax Officer, Ward- Bunglows, Nr. R.C. 4(2)(3), Ahmedabad Technical Ghatlodia, Ahmedabad PAN No. ACIPP5506C (Appellant) (Respondent)…

CIT v. Gian Gupta (46 Taxmann.com 372) — Cited in 5 Judgments | BharatTax