CIT v. Girish Chaudhary

296 ITR 619High Court2008#547 most cited

What is CIT v. Girish Chaudhary authority for?

Additions to income cannot be made solely based on "dumb documents" or vague loose papers seized during a search that merely indicate rates without specific corroborative material linking them to the assessee's unaccounted transactions. The presumption under Section 292C may not apply to such documents.

175

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2026.

Also referred to as

CIT v. Girish Chaudhary · 296 ITR 619 · Section 153A · Section 153C · Section 132 · Section 292C · dumb documents · loose papers · evidentiary value of seized material · on-money receipts · unaccounted income · corroborative evidence

Also reported as

163 Taxmann 608

Sections most often in play

Section 153ASection 143(3)Section 132Section 132(4)Section 153CSection 115BBESection 292CSection 69B

Issues it is cited on

voluntary admissionabatement of assessmentsection 158b(b)section 132(4a)third party informationdumb documentson money receiptsection 158bb(1)section 292cstatement under section 132(4)loose paperssection 158bc

Judgments citing CIT v. Girish Chaudhary

SANGEETA AGGARWAL,SANGEETA AGGARWAL AMBALA CITY vs. DCIT, CENTRAL CIRCLE-2 CHANDIGARH, DCIT, CENTRAL CIRCLE, CHANDIGARH

The appeals stand allowed on merits accordingly

ITA 335/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh09 Mar 2026AY 2017-18

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.329/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / Ita No.330/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2014-15) & 3. आयकर अपील सं. / Ita No.333/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2015-16) & 4. आयकर अपील सं. / Ita No.334/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) & 5. आयकर अपील सं. / Ita No.335/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) Smt. Sangeeta Aggarwal Dcit (Central-2) बनाम/ C/O Sh. Rajiv Goel & Associates Cr Building, Sector 17 179, Bank Road Chandigarh – 160017 Vs. Ambala Cantt. (Haryana) -133001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abfpa-8835-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajiv Goel & Sh. Dhruv Goel (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Meenkashi Vohra (Cit) - Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 10-12-2025 घोषणाकीतारीख /Date Of Pronouncement : 09-03-2026

For Appellant: Sh. Rajiv Goel & Sh. Dhruv Goel (CA) – Ld. ARsFor Respondent: Smt. Meenkashi Vohra (CIT) - Ld. DR (Virtual)
Section 132(4)Section 153A(1)(b)Section 292C

…no presumption available to Ld. AO to modify the contents of the documents as per its own whims and fancies. The Ld. AO ignored the contents of the document and applied his own presumption. The Hon’ble Delhi High Court in the case of CIT vs. Girish Chaudhary (296 ITR 619) rejected similar assumption of Ld. AO and upheld the order of Tribunal on the ground that there was no material on record to show as to on what basis the Assessing Officer had reached the conclusion that the figure ‘48’ was to be read as Rs. 48 lakhs. Similar analogy has been laid down in the decision of Ved Prakash Chaudhary (305 ITR 245). The…

SANGEETA AGGARWAL,SANGEETA AGGARWAL AMBALA CITY vs. DCIT, CENTRAL CIRCLE-2 CHANDIGARH, DCIT, CENTRAL CIRCLE CHANDIGARH

The appeals stand allowed on merits accordingly

ITA 334/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh09 Mar 2026AY 2016-17

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.329/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / Ita No.330/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2014-15) & 3. आयकर अपील सं. / Ita No.333/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2015-16) & 4. आयकर अपील सं. / Ita No.334/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) & 5. आयकर अपील सं. / Ita No.335/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) Smt. Sangeeta Aggarwal Dcit (Central-2) बनाम/ C/O Sh. Rajiv Goel & Associates Cr Building, Sector 17 179, Bank Road Chandigarh – 160017 Vs. Ambala Cantt. (Haryana) -133001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abfpa-8835-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajiv Goel & Sh. Dhruv Goel (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Meenkashi Vohra (Cit) - Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 10-12-2025 घोषणाकीतारीख /Date Of Pronouncement : 09-03-2026

For Appellant: Sh. Rajiv Goel & Sh. Dhruv Goel (CA) – Ld. ARsFor Respondent: Smt. Meenkashi Vohra (CIT) - Ld. DR (Virtual)
Section 132(4)Section 153A(1)(b)Section 292C

…no presumption available to Ld. AO to modify the contents of the documents as per its own whims and fancies. The Ld. AO ignored the contents of the document and applied his own presumption. The Hon’ble Delhi High Court in the case of CIT vs. Girish Chaudhary (296 ITR 619) rejected similar assumption of Ld. AO and upheld the order of Tribunal on the ground that there was no material on record to show as to on what basis the Assessing Officer had reached the conclusion that the figure ‘48’ was to be read as Rs. 48 lakhs. Similar analogy has been laid down in the decision of Ved Prakash Chaudhary (305 ITR 245). The…

SANGEETA AGGARWAL,SANGEETA AGGARWAL AMBALA CITY vs. DCIT, CENTRAL CIRCLE-2 CHANDIGARH, DCIT CENTRAL CIRCLE CHANDIGARH

The appeals stand allowed on merits accordingly

ITA 333/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh09 Mar 2026AY 2015-16

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.329/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / Ita No.330/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2014-15) & 3. आयकर अपील सं. / Ita No.333/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2015-16) & 4. आयकर अपील सं. / Ita No.334/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) & 5. आयकर अपील सं. / Ita No.335/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) Smt. Sangeeta Aggarwal Dcit (Central-2) बनाम/ C/O Sh. Rajiv Goel & Associates Cr Building, Sector 17 179, Bank Road Chandigarh – 160017 Vs. Ambala Cantt. (Haryana) -133001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abfpa-8835-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajiv Goel & Sh. Dhruv Goel (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Meenkashi Vohra (Cit) - Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 10-12-2025 घोषणाकीतारीख /Date Of Pronouncement : 09-03-2026

For Appellant: Sh. Rajiv Goel & Sh. Dhruv Goel (CA) – Ld. ARsFor Respondent: Smt. Meenkashi Vohra (CIT) - Ld. DR (Virtual)
Section 132(4)Section 153A(1)(b)Section 292C

…no presumption available to Ld. AO to modify the contents of the documents as per its own whims and fancies. The Ld. AO ignored the contents of the document and applied his own presumption. The Hon’ble Delhi High Court in the case of CIT vs. Girish Chaudhary (296 ITR 619) rejected similar assumption of Ld. AO and upheld the order of Tribunal on the ground that there was no material on record to show as to on what basis the Assessing Officer had reached the conclusion that the figure ‘48’ was to be read as Rs. 48 lakhs. Similar analogy has been laid down in the decision of Ved Prakash Chaudhary (305 ITR 245). The…

SANGEETA AGGARWAL,SANGEETA AGGARWAL, AMBALA CITY vs. DCIT, CENTRAL CIRCLE-2 CHANDIGARH, DCIT, CENTRAL CIRCLE, CHANDIGARH

The appeals stand allowed on merits accordingly

ITA 330/CHANDI/2025[2014-15]Status: DisposedITAT Chandigarh09 Mar 2026AY 2014-15

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.329/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / Ita No.330/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2014-15) & 3. आयकर अपील सं. / Ita No.333/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2015-16) & 4. आयकर अपील सं. / Ita No.334/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) & 5. आयकर अपील सं. / Ita No.335/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) Smt. Sangeeta Aggarwal Dcit (Central-2) बनाम/ C/O Sh. Rajiv Goel & Associates Cr Building, Sector 17 179, Bank Road Chandigarh – 160017 Vs. Ambala Cantt. (Haryana) -133001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abfpa-8835-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajiv Goel & Sh. Dhruv Goel (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Meenkashi Vohra (Cit) - Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 10-12-2025 घोषणाकीतारीख /Date Of Pronouncement : 09-03-2026

For Appellant: Sh. Rajiv Goel & Sh. Dhruv Goel (CA) – Ld. ARsFor Respondent: Smt. Meenkashi Vohra (CIT) - Ld. DR (Virtual)
Section 132(4)Section 153A(1)(b)Section 292C

…no presumption available to Ld. AO to modify the contents of the documents as per its own whims and fancies. The Ld. AO ignored the contents of the document and applied his own presumption. The Hon’ble Delhi High Court in the case of CIT vs. Girish Chaudhary (296 ITR 619) rejected similar assumption of Ld. AO and upheld the order of Tribunal on the ground that there was no material on record to show as to on what basis the Assessing Officer had reached the conclusion that the figure ‘48’ was to be read as Rs. 48 lakhs. Similar analogy has been laid down in the decision of Ved Prakash Chaudhary (305 ITR 245). The…

SANGEETA AGGARWAL,SANGEETA AGGARWAL, AMBALA CITY vs. DCIT, CENTRAL CIRCLE-2 CHANDIGARH, CENTRAL CIRCLE CHANDIGARH

The appeals stand allowed on merits accordingly

ITA 329/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh09 Mar 2026AY 2013-14

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.329/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / Ita No.330/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2014-15) & 3. आयकर अपील सं. / Ita No.333/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2015-16) & 4. आयकर अपील सं. / Ita No.334/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) & 5. आयकर अपील सं. / Ita No.335/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) Smt. Sangeeta Aggarwal Dcit (Central-2) बनाम/ C/O Sh. Rajiv Goel & Associates Cr Building, Sector 17 179, Bank Road Chandigarh – 160017 Vs. Ambala Cantt. (Haryana) -133001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abfpa-8835-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajiv Goel & Sh. Dhruv Goel (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Meenkashi Vohra (Cit) - Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 10-12-2025 घोषणाकीतारीख /Date Of Pronouncement : 09-03-2026

For Appellant: Sh. Rajiv Goel & Sh. Dhruv Goel (CA) – Ld. ARsFor Respondent: Smt. Meenkashi Vohra (CIT) - Ld. DR (Virtual)
Section 132(4)Section 153A(1)(b)Section 292C

…no presumption available to Ld. AO to modify the contents of the documents as per its own whims and fancies. The Ld. AO ignored the contents of the document and applied his own presumption. The Hon’ble Delhi High Court in the case of CIT vs. Girish Chaudhary (296 ITR 619) rejected similar assumption of Ld. AO and upheld the order of Tribunal on the ground that there was no material on record to show as to on what basis the Assessing Officer had reached the conclusion that the figure ‘48’ was to be read as Rs. 48 lakhs. Similar analogy has been laid down in the decision of Ved Prakash Chaudhary (305 ITR 245). The…

DCIT, CENTRAL CIRCLE-6, THIRD FLOOR vs. RAMA SHANKAR KHEMKA, GANESH BAZAR

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1005/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…10 CBI vs. V.C. Shukla (extracted at page 305 of Paper Book) ii) 394 ITR 220 (SC) Common Cause (A Registered Society) and Others v. UOI following the judgment in the case of CBI v. V.C. Shukla reported in 3 SCC 410 (extracted at page 305 of Paper Book) iii) 296 ITR 619 (Del) CIT v. Girish Chaudhary (extracted at page 306 of Paper Book) iv) 308 ITR 230 (Del) CIT vs. D.K. Gupta (extracted at page 306-307 of Paper Book) v) 383 ITR 320 (Del) CIT. VatikaLandbase (P) Ltd. (extracted at pages 307-308 of Paper Book) vi) ITA No. 2/2014 (Del) dated 6.4.2015 Vatika Ltd. (Formerly VatikaLandbase (P) Ltd.) v. CIT (extrac…

DCIT, CENTRAL CIRCLE-6, THIRD FLOOR vs. RAJESH RANI KHEMKA , GANESH BAZAR

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1004/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…10 CBI vs. V.C. Shukla (extracted at page 305 of Paper Book) ii) 394 ITR 220 (SC) Common Cause (A Registered Society) and Others v. UOI following the judgment in the case of CBI v. V.C. Shukla reported in 3 SCC 410 (extracted at page 305 of Paper Book) iii) 296 ITR 619 (Del) CIT v. Girish Chaudhary (extracted at page 306 of Paper Book) iv) 308 ITR 230 (Del) CIT vs. D.K. Gupta (extracted at page 306-307 of Paper Book) v) 383 ITR 320 (Del) CIT. VatikaLandbase (P) Ltd. (extracted at pages 307-308 of Paper Book) vi) ITA No. 2/2014 (Del) dated 6.4.2015 Vatika Ltd. (Formerly VatikaLandbase (P) Ltd.) v. CIT (extrac…

DCIT, CENTRAL CIRCLE-6, INCOME TAX DEPARTMENT vs. PAYAL KHEMKA , K

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1000/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…10 CBI vs. V.C. Shukla (extracted at page 305 of Paper Book) ii) 394 ITR 220 (SC) Common Cause (A Registered Society) and Others v. UOI following the judgment in the case of CBI v. V.C. Shukla reported in 3 SCC 410 (extracted at page 305 of Paper Book) iii) 296 ITR 619 (Del) CIT v. Girish Chaudhary (extracted at page 306 of Paper Book) iv) 308 ITR 230 (Del) CIT vs. D.K. Gupta (extracted at page 306-307 of Paper Book) v) 383 ITR 320 (Del) CIT. VatikaLandbase (P) Ltd. (extracted at pages 307-308 of Paper Book) vi) ITA No. 2/2014 (Del) dated 6.4.2015 Vatika Ltd. (Formerly VatikaLandbase (P) Ltd.) v. CIT (extrac…

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

…Valves (P.) Ltd. (2009) 184 Taxman 6 (P&H) iii) CIT vs. Maulikkumar K. Shah (2008) 307 ITR 137 (Guj) iv) CIT vs. C.L. Khatri (2006) 282 ITR 97 (MP) v) Pr.CIT vs. Kamlesh Prahladbhai Modi (2018) 94 taxmann.com 356 (Guj) vi) CIT vs. Shri Girish Chaudhary (2008) 296 ITR 619 (Del) vii) CIT vs. Vivek Aggarwal (2015) 56 taxmann.com 7 (Del) 41 ITA.No.987/PUN./2025 (M/s. Shree Sai Properties) viii) CIT vs. Salek Chand Agarwal (2008) 300 ITR 426 (All) ix) CIT vs. Dinesh Jain (HUF) 352 ITR 629 (Del) 51. We find that the conclusions reached by the Assessing Officer are merely based on presumptions and assumptions without…

PRASHANT SONI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-7, DELHI

In the result, the appeal of the assessee is allowed

ITA 2612/DEL/2022[2015-16]Status: DisposedITAT Delhi30 Dec 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanprashant Soni, Vs. Dcit, Central Circle 7, M-50, First Floor, Delhi. Guru Harkishan Nagar, Sunder Vihar, New Delhi – 110 087. (Pan : Basps5961H) (Appellant) (Respondent) Assessee By : Shri Ankit Kumar, Advocate Revenue By : Shri Jitender Singh, Cit Dr Date Of Hearing : 17.11.2025 Date Of Order : 30.12.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-24, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 30.08.2022 For Assessment Year 2015-16. 2. At The Outset, Ld. Ar Of The Assessee Raised Legal Issue Relating To Assumption Of Jurisdiction Under Section 153C Of The Income-Tax Act, 1961 (For Short ‘The Act’) By Raising Ground Nos.1 & 2 Which Read As Under :- “1. On The Facts & Circumstances Of The Case, The Order Passed By The Ld. Ao & Impugned Order Passed By The Cit (A) Is Bad Both In The Eye Of Law & On Facts.

For Appellant: Shri Ankit Kumar, AdvocateFor Respondent: Shri Jitender Singh, CIT DR
Section 132Section 132(4)Section 153ASection 153BSection 153CSection 292C

…less establishes that there are 7 unaccounted transactions between appellant and M/s Jindal Bullion Ltd. It is relevant to state here that decoding in absence of any material is patently untenable, as has been held by the following judicial pronouncements: i) 296 ITR 619 (Del) CIT vs. Girish Chowdhary ii) 297 ITR 135 (Mad) CIT vs. A.N. Dyaneswaram iii) 68 ITD 407 (Jab) at page 427 Agrawal Motors 12. In view of the above, he submitted that since the foundational precondition has not been satisfied, it is submitted that the Assessing Officer has erred both in law and on facts in assuming jurisdiction under section…

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

VIMALARJUN TRUST,LUCKNOW vs. ACIT, CENTRAL CIRCLE-2, DELHI

In the result, the appeal of assessee is allowed

ITA 2094/DEL/2024[2017-18]Status: DisposedITAT Delhi05 Dec 2025AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year 2017-18 Vimalarjun Trust, Vs. Acit, 2/652, Vikram Khand, Gomti Circle-2, Nagar, Lucknow Delhi Uttar Pradesh Pin: 226010 Pan No. Aabtv7815R (Appellant) (Respondent)

For Appellant: Shri Ved Jain, Advs. & Shri PawanFor Respondent: Shri Sanjay Kaushal, CIT DR
Section 133ASection 139Section 142(1)Section 143(1)Section 143(2)Section 153Section 153CSection 250

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year 2017-18 Vimalarjun Trust, Vs. ACIT, 2/652, Vikram Khand, Gomti Circle-2, Nagar, Lucknow Delhi Uttar Pradesh PIN: 226010 PAN No. AABTV7815R (Appellant) (Respondent) Assessee by: Shri Ved Jain, Advs. & Shri Pawan Garg & Ms. Ishika Dua, CAs Department by: Shri Sanjay Kaushal, CIT DR Date of Hearing: 10.09.2025 Date of pronouncement: 05.12.2025 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the assessee is against the order dated 26.03.2…

MSL FISH TRADERS PRIVATE LIMITED,BHUBANESWAR vs. DY.CIT, CENTRAL CIRCLE-2, BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 333/CTK/2025[2018-2019]Status: DisposedITAT Cuttack03 Dec 2025AY 2018-2019

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.332 & 333/Ctk/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) Msl Fish Traders Private Limited, Vs Dcit, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. Pan No. : Aajcm 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri D.Parida, Ca & Shri Chitrasen Parida, Adv राज"व क" ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Ld Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 3 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 3 /12/2025 आदेश / O R D E R Per Bench : These Are Appeals Filed By The Assessee Against The Separate Orders Dated 31.3.2025 Passed By Ld Cit(A), Bhubaneswar-2 In Appeal No.Cit(A), Bhubaneswar-2/11252/2017-18 For The Assessment Years 2017-18 & 2018-19, Respectively. 2. Shri D.Parida & Shri Chitrasen Parida, Ld Ars Appeared For The Assessee & Shri Ashim Kumar Chakraborty, Ld Cit Dr Appeared For The Revenue. 3. It Was Submitted By Ld Ar That The Assessee Has Filed Written Submission, Which Reads As Follows:

For Appellant: Shri D.Parida, CA and Shri ChitrasenFor Respondent: Shri Ashim Kumar Chakraborty, ld CIT
Section 132Section 153ASection 246ASection 250Section 69

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) "ी जाज" माथन, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.332 & 333/CTK/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) MSL Fish Traders Private Limited, Vs DCIT, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. PAN No. : AAJCM 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee by : Shri D.Parida, CA and Shri Chitras…

MSL FISH TRADERS PRIVATE LIMITED,BHUBANESWAR vs. DY.CIT, CENTRAL CIRCLE-2, BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 332/CTK/2025[2017-2018]Status: DisposedITAT Cuttack03 Dec 2025AY 2017-2018

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.332 & 333/Ctk/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) Msl Fish Traders Private Limited, Vs Dcit, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. Pan No. : Aajcm 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri D.Parida, Ca & Shri Chitrasen Parida, Adv राज"व क" ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Ld Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 3 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 3 /12/2025 आदेश / O R D E R Per Bench : These Are Appeals Filed By The Assessee Against The Separate Orders Dated 31.3.2025 Passed By Ld Cit(A), Bhubaneswar-2 In Appeal No.Cit(A), Bhubaneswar-2/11252/2017-18 For The Assessment Years 2017-18 & 2018-19, Respectively. 2. Shri D.Parida & Shri Chitrasen Parida, Ld Ars Appeared For The Assessee & Shri Ashim Kumar Chakraborty, Ld Cit Dr Appeared For The Revenue. 3. It Was Submitted By Ld Ar That The Assessee Has Filed Written Submission, Which Reads As Follows:

For Appellant: Shri D.Parida, CA and Shri ChitrasenFor Respondent: Shri Ashim Kumar Chakraborty, ld CIT
Section 132Section 153ASection 246ASection 250Section 69

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) "ी जाज" माथन, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.332 & 333/CTK/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) MSL Fish Traders Private Limited, Vs DCIT, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. PAN No. : AAJCM 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee by : Shri D.Parida, CA and Shri Chitras…

KARUTURI VEERA VENKATA RAVI PRASAD,KOVVUR MANDAL vs. ACIT., CENTRAL CIRCLE-2(2), AAYAKARBHAVAN, HYDERABAD

In the result, all the appeals filed by the assessee are dismissed

ITA 797/HYD/2025[2020-21]Status: DisposedITAT Hyderabad29 Oct 2025AY 2020-21

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 153A

…Insofar as, various case laws relied upon by the assessee, including the decision of Hon'ble Supreme Court in the case of CBI Vs. V.C. Shukla (supra), Common Cause (A. Regd. Society) Vs. Union of India (2017) 394 ITR 220 (SC), CIT Vs. Girish Chaudhary (2008) 296 ITR 619 (Delhi High Court) and CIT Vs. Kulwant Rai (2007) 291 ITR 36 (Delhi High Court), the facts of these cases are totally different from the facts of the assessee’s case and cannot be applied to the assessee’s case. Thus, we reject the case laws relied upon by the assessee. 14. In view of the above and considering the facts and circumstances of the…

KARUTURI VEERA VENKATA RAVI PRASAD,KOVVUR MANDAL vs. ACIT., CENTRAL CIRCLE-2(2), HYDERABAD

In the result, all the appeals filed by the assessee are dismissed

ITA 796/HYD/2025[2017-18]Status: DisposedITAT Hyderabad29 Oct 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 153A

…Insofar as, various case laws relied upon by the assessee, including the decision of Hon'ble Supreme Court in the case of CBI Vs. V.C. Shukla (supra), Common Cause (A. Regd. Society) Vs. Union of India (2017) 394 ITR 220 (SC), CIT Vs. Girish Chaudhary (2008) 296 ITR 619 (Delhi High Court) and CIT Vs. Kulwant Rai (2007) 291 ITR 36 (Delhi High Court), the facts of these cases are totally different from the facts of the assessee’s case and cannot be applied to the assessee’s case. Thus, we reject the case laws relied upon by the assessee. 14. In view of the above and considering the facts and circumstances of the…

KARUTURI VEERA VENKATA RAVI PRASAD,KOVVUR MANDAL vs. ACIT., CENTRAL CIRCLE-2(2), HYDERABAD

In the result, all the appeals filed by the assessee are dismissed

ITA 795/HYD/2025[2014-15]Status: DisposedITAT Hyderabad29 Oct 2025AY 2014-15

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 153A

…Insofar as, various case laws relied upon by the assessee, including the decision of Hon'ble Supreme Court in the case of CBI Vs. V.C. Shukla (supra), Common Cause (A. Regd. Society) Vs. Union of India (2017) 394 ITR 220 (SC), CIT Vs. Girish Chaudhary (2008) 296 ITR 619 (Delhi High Court) and CIT Vs. Kulwant Rai (2007) 291 ITR 36 (Delhi High Court), the facts of these cases are totally different from the facts of the assessee’s case and cannot be applied to the assessee’s case. Thus, we reject the case laws relied upon by the assessee. 14. In view of the above and considering the facts and circumstances of the…

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 513/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR
Section 132Section 139Section 153ASection 234B

…665 (Del) (4) Kishan Chand Sobhraj Mal (1991) 42 TTJ 423 (JP) (5) CIT Vs. Naresh Khattar (HUF) (2003) 261 ITR 664 (Del) (6) Lal Chand Agarwal vs ACIT 21 TW 213 (ITAT Jaipur) (7) CIT Vs. S.M. Agarwal (2007) 293 ITR 43 (Del) (8) CIT Vs. Girish Choudhary (2008) 296 ITR 619 (Del) (9) Jayanti Lal Patel Vs. ACIT (1998) 233 ITR 588 (Raj) (10) Rakesh Goyal Vs. ACIT (2004) 87 TTJ 151 (Del) (11) ITO Vs. Manna Lal Jhalani 22 TW 551 (ITAT Jaipur) (12) Hissaria Brother Vs. ACIT 22 TW 684 (ITAT Jaipur) (13) DCIT Vs. Countrywide Buildestate Pvt Ltd. (2012) 48 TW 50 (Jaipur ITAT) order dated 29.06.2012 ITA No. 961/JP/2011 (ii)…

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