CIT v. M. S. Aggarwal

93 Taxmann.com 247High Court2018#1361 most cited

What is CIT v. M. S. Aggarwal authority for?

A statement made by an assessee during a search operation under Section 132(4) can be treated as credible evidence against the assessee when it is supported by other evidences brought on record by the Assessing Officer. This principle applies particularly for making additions, such as for unexplained money under Section 69A.

84

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. M. S. Aggarwal · Section 132(4) statement · evidentiary value · credible evidence · corroborating evidence · unexplained money · Section 69A · search assessment · search and seizure · Delhi High Court

Also reported as

406 ITR 609

Sections most often in play

Section 132(4)Section 143(3)Section 143(2)Section 234BSection 142(1)Section 153ASection 153CSection 69A

Issues it is cited on

section 133(a)perquisite valueabatement of assessmentsection 153b(1)(a)section 158b(b)time barred assessmentsection 148(1)section 153(1)(a)section 158bb(1)bona fide mistakesection 158bcstatement under section 132(4)

Judgments citing CIT v. M. S. Aggarwal

KAYUM RAZAK DHANANI ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

Appeal of the assessee is allowed

ITA 634/BANG/2024[2015-16]Status: DisposedITAT Bangalore24 Nov 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2015-16

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 127Section 132Section 139Section 143Section 143(3)Section 153ASection 56(2)(vii)

…SLP No. 13345 of 2018 was admitted. But subsequently, it was dismissed as withdrawn. Thus, the decision in Best Infrastructure(supra) has not been disturbed. 22. This case was subsequently referred to a larger Bench in the case of CIT v. M.S. Aggarwal(2018) 406 ITR 609 (Delhi) ; (ITA 169/2005), where subsequently the question was not answered as the referral court dismissed the same on account of low tax effect on August 9, 2019. Thus, the decision in Harjeev Aggarwal (supra) continues to be the prevailing legal position. Page 13 of 13 23. Thus, the Decision of Best Infrastructure PCIT vs Best Infrastructure (…

DEEPAK VOHRA,DELHI vs. DCIT, CENTRAL CIRCLE-29, DELHI

ITA 824/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Oct 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 131Section 147Section 69A

…I find that the statement of the appellant is a credible evidence against the appellant which is also supported by other evidences brought on record by the AO. Reliance is placed on the judgements of Hon'ble Delhi High Court in the case of CIT Vs S M Agarwal, 93 Taxmann.com 247 and Hon'ble Supreme Court in Pullan-gode Rubber Produce Co. Ltd. v. State of Kerala, (1973) 91 ITR 18. 10.6 In view of the facts stated above, I find that the statement of the appellant and other evidences relied upon by the AO are adequate to prove that the entities namely M/s. S.S. International, M/s. Sunlight Overseas, M/s. Moonlight Ov…

DEEPAK VOHRA ,DELHI vs. ASSIST. CIT, CC- 29, NEW DELHI

ITA 1054/DEL/2024[2015-16]Status: DisposedITAT Delhi13 Oct 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 131Section 147Section 69A

…I find that the statement of the appellant is a credible evidence against the appellant which is also supported by other evidences brought on record by the AO. Reliance is placed on the judgements of Hon'ble Delhi High Court in the case of CIT Vs S M Agarwal, 93 Taxmann.com 247 and Hon'ble Supreme Court in Pullan-gode Rubber Produce Co. Ltd. v. State of Kerala, (1973) 91 ITR 18. 10.6 In view of the facts stated above, I find that the statement of the appellant and other evidences relied upon by the AO are adequate to prove that the entities namely M/s. S.S. International, M/s. Sunlight Overseas, M/s. Moonlight Ov…

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

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

ITA 412/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Sept 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…d SLP No. 13345 of 2018 was admitted. But subsequently, it was dismissed as withdrawn. Thus, the decision in Best Infrastructure(supra) has not been disturbed. 41. This case was subsequently referred to a larger Bench in the case of CIT v. M.S. Aggarwal(2018) 406 ITR 609 (Delhi) ; (ITA 169/2005), where subsequently the question was not answered as the referral court dismissed the same on account of low tax effect on August9, 2019. Thus, the decision in Harjeev Aggarwal (supra) continues to be the prevailing legal position. 42. Thus, the Decision of Best Infrastructure PCIT vs Best Infrastructure (India) (P) Ltd […

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3) , BENGALURU

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

ITA 411/BANG/2024[2019-20]Status: DisposedITAT Bangalore26 Sept 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…d SLP No. 13345 of 2018 was admitted. But subsequently, it was dismissed as withdrawn. Thus, the decision in Best Infrastructure(supra) has not been disturbed. 41. This case was subsequently referred to a larger Bench in the case of CIT v. M.S. Aggarwal(2018) 406 ITR 609 (Delhi) ; (ITA 169/2005), where subsequently the question was not answered as the referral court dismissed the same on account of low tax effect on August9, 2019. Thus, the decision in Harjeev Aggarwal (supra) continues to be the prevailing legal position. 42. Thus, the Decision of Best Infrastructure PCIT vs Best Infrastructure (India) (P) Ltd […

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3) , BENGALURU

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

ITA 410/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…d SLP No. 13345 of 2018 was admitted. But subsequently, it was dismissed as withdrawn. Thus, the decision in Best Infrastructure(supra) has not been disturbed. 41. This case was subsequently referred to a larger Bench in the case of CIT v. M.S. Aggarwal(2018) 406 ITR 609 (Delhi) ; (ITA 169/2005), where subsequently the question was not answered as the referral court dismissed the same on account of low tax effect on August9, 2019. Thus, the decision in Harjeev Aggarwal (supra) continues to be the prevailing legal position. 42. Thus, the Decision of Best Infrastructure PCIT vs Best Infrastructure (India) (P) Ltd […

DCIT, CENTRAL CIRCLE-1(3), BENGALURU vs. LATE SHRI MAHABIR PRASAD (LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

ITA 170/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19
Section 132Section 143(3)Section 144Section 153CSection 153D

…No. 13345\nof 2018 was admitted. But subsequently, it was dismissed as\nwithdrawn. Thus, the decision in Best Infrastructure(supra) has not\nbeen disturbed.\n41.\nThis case was subsequently referred to a larger Bench in the case\nof CIT v. M.S. Aggarwal(2018) 406 ITR 609 (Delhi) ; (ITA\n169/2005), where subsequently the question was not answered as\nthe referral court dismissed the same on account of low tax effect on\nAugust9, 2019. Thus, the decision in Harjeev Aggarwal (supra)\ncontinues to be the prevailing legal position.\n42.\nThus, the Decision of Best Infrastructure PCIT vs Best Infrastructure\n(India) (P…

DCIT, CENTRAL CIRCLE-1(3), BAENGALURU vs. LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

ITA 169/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…d SLP No. 13345 of 2018 was admitted. But subsequently, it was dismissed as withdrawn. Thus, the decision in Best Infrastructure(supra) has not been disturbed. 41. This case was subsequently referred to a larger Bench in the case of CIT v. M.S. Aggarwal(2018) 406 ITR 609 (Delhi) ; (ITA 169/2005), where subsequently the question was not answered as the referral court dismissed the same on account of low tax effect on August9, 2019. Thus, the decision in Harjeev Aggarwal (supra) continues to be the prevailing legal position. 42. Thus, the Decision of Best Infrastructure PCIT vs Best Infrastructure (India) (P) Ltd […

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, INCOME TAX OFFICE vs. SUPREME POLYMERS PRIVATE LIMITED, JAIPUR

In the results the appeal of the

ITA 189/JPR/2025[2015-16]Status: DisposedITAT Jaipur06 Aug 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 189/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 DCIT, Central Circle-03, Jaipur बनाम Vs. Supreme Polymers Pvt. Ltd. 137-138, Industrial Area, Jhotwara, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AACCS 5773 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Gaurav Nahata, CA राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh, JCIT, Sr. DR सुनवाई की ता

For Appellant: Shri Gaurav Nahata, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 189/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke DCIT, Supreme Polymers Pvt. Ltd. Vs. Central Circle-03, 137-138, Industrial Area, Jaipur Jhotwara, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 5773 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Gaurav Nahata, CA jktLo dh vksj ls@ Re…

M/S. GLOBAL TECH PARK PVT LTD.,,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(1), BENGALURU

In the result appeal no 2319/ Bang/2024 filed by the assessee is partly allowed

ITA 2320/BANG/2024[2017-18]Status: DisposedITAT Bangalore31 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…SLP No. 13345 of 2018 was admitted. But subsequently, it was dismissed as withdrawn. Thus, the decision in Best Infrastructure(supra) has not been disturbed. 15. This case was subsequently referred to a larger Bench in the case of CIT v. M.S. Aggarwal(2018) 406 ITR 609 (Delhi) ; (ITA 169/2005), where subsequently the question was not answered as the referral court ITA Nos.2315 to 2320 & 2363/Bang/2024 Page 13 of 48 dismissed the same on account of low tax effect on August9, 2019. Thus, the decision in Harjeev Aggarwal (supra) continues to be the prevailing legal position. 16. Thus, the Decision of Best Infra…

M/S. GLOBAL TECH PARK PVT LTD.,,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(1), BENGALURU

ITA 2319/BANG/2024[2016-17]Status: DisposedITAT Bangalore31 Jul 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…d SLP No. 13345 of 2018 was admitted. But subsequently, it was dismissed as withdrawn. Thus, the decision in Best Infrastructure(supra) has not been disturbed. 15. This case was subsequently referred to a larger Bench in the case of CIT v. M.S. Aggarwal(2018) 406 ITR 609 (Delhi) ; (ITA 169/2005), where subsequently the question was not answered as the referral court dismissed the same on account of low tax effect on August9, 2019. Thus, the decision in Harjeev Aggarwal (supra) continues to be the prevailing legal position. 16. Thus, the Decision of Best Infrastructure PCIT vs Best Infrastructure (India) (P) Ltd […

M/S. GLOBAL TECH PARK PVT. LTD.,,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(1), BENGALURU

In the result appeal no 2319/ Bang/2024 filed by the assessee is partly allowed

ITA 2318/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Jul 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…SLP No. 13345 of 2018 was admitted. But subsequently, it was dismissed as withdrawn. Thus, the decision in Best Infrastructure(supra) has not been disturbed. 15. This case was subsequently referred to a larger Bench in the case of CIT v. M.S. Aggarwal(2018) 406 ITR 609 (Delhi) ; (ITA 169/2005), where subsequently the question was not answered as the referral court ITA Nos.2315 to 2320 & 2363/Bang/2024 Page 13 of 48 dismissed the same on account of low tax effect on August9, 2019. Thus, the decision in Harjeev Aggarwal (supra) continues to be the prevailing legal position. 16. Thus, the Decision of Best Infra…

M/S. GLOBAL TECH PARK PVT LTD.,,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(1), BENGALURU

In the result appeal no 2319/ Bang/2024 filed by the assessee is partly allowed

ITA 2317/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jul 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…SLP No. 13345 of 2018 was admitted. But subsequently, it was dismissed as withdrawn. Thus, the decision in Best Infrastructure(supra) has not been disturbed. 15. This case was subsequently referred to a larger Bench in the case of CIT v. M.S. Aggarwal(2018) 406 ITR 609 (Delhi) ; (ITA 169/2005), where subsequently the question was not answered as the referral court ITA Nos.2315 to 2320 & 2363/Bang/2024 Page 13 of 48 dismissed the same on account of low tax effect on August9, 2019. Thus, the decision in Harjeev Aggarwal (supra) continues to be the prevailing legal position. 16. Thus, the Decision of Best Infra…

M/S. GLOBAL TECH PARK PVT. LTD.,,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(1), BENGALURU

In the result appeal no 2319/ Bang/2024 filed by the assessee is partly allowed

ITA 2316/BANG/2024[2013-14]Status: DisposedITAT Bangalore31 Jul 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…SLP No. 13345 of 2018 was admitted. But subsequently, it was dismissed as withdrawn. Thus, the decision in Best Infrastructure(supra) has not been disturbed. 15. This case was subsequently referred to a larger Bench in the case of CIT v. M.S. Aggarwal(2018) 406 ITR 609 (Delhi) ; (ITA 169/2005), where subsequently the question was not answered as the referral court ITA Nos.2315 to 2320 & 2363/Bang/2024 Page 13 of 48 dismissed the same on account of low tax effect on August9, 2019. Thus, the decision in Harjeev Aggarwal (supra) continues to be the prevailing legal position. 16. Thus, the Decision of Best Infra…

M/S. GLOBAL TECH PARK PVT LTD.,,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(1), BENGALURU

ITA 2315/BANG/2024[2012-13]Status: DisposedITAT Bangalore31 Jul 2025AY 2012-13

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…d SLP No. 13345 of 2018 was admitted. But subsequently, it was dismissed as withdrawn. Thus, the decision in Best Infrastructure(supra) has not been disturbed. 15. This case was subsequently referred to a larger Bench in the case of CIT v. M.S. Aggarwal(2018) 406 ITR 609 (Delhi) ; (ITA 169/2005), where subsequently the question was not answered as the referral court dismissed the same on account of low tax effect on August9, 2019. Thus, the decision in Harjeev Aggarwal (supra) continues to be the prevailing legal position. 16. Thus, the Decision of Best Infrastructure PCIT vs Best Infrastructure (India) (P) Ltd […

ACIT, NEW DELHI vs. M/S. SHYAM SUNDER JINDAL, NEW DELHI

In the result the appeal of the Revenue is dismissed

ITA 5671/DEL/2016[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Sh. Shyam Sunder Jindal, Central Circle-30, 12A, Green Avenue, New Delhi. Vs. Sector-D, Pocket-3, Vasant Kunj, New Delhi -110070. PAN-AAGPJ0184N (Appellant) (Respondent) Assessee by Shri Rohit Jain, Advocate and Shri Shivam Gupta, CA Department by Ms. Jaya Choudhary, CIT-DR Date of Hearing 16/04/2025 Date of Pronouncement 21/05/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the appellate order of the ld. Commissioner…

SHRI MANOJ MADANLAL CHHAJED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1)PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 725/PUN/2022[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

For Appellant: Shri Ratan SamalFor Respondent: Shri Keyur Patel
Section 132(4)Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / IT(SS)A Nos.91 to 96/PUN/2022 िनधा"रण वष" / Assessment Years : 2012-13 to 2017-18 Shri Manoj Madanlal Vs. ACIT, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. PAN : AALPC4991M Appellant Respondent आयकर अपील सं. / IT(SS)A Nos.97 & 98/PUN/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 ACIT, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Ka…

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

The appeal of the assessee is partly allowed and that of the revenue stands dismissed

ITA 177/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 116 /JP/2020 fu/kZkj.k o"kZ@Assessment Year 2017-18 cuke M/s Royal Jewellers, The Dy. Commissioner of Vs. 1756, Telipara, Chaura Rasta, Income-tax, Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 177 /JP/2020 fu/kZkj.k o"kZ@Assessment…

M/S. ROYAL JEWELLERS,JAIPUR vs. DCIT, CENTRAL CIRCLE, JAIPUR

The appeal of the assessee is partly allowed and that of the revenue stands dismissed

ITA 116/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 116 /JP/2020 fu/kZkj.k o"kZ@Assessment Year 2017-18 cuke M/s Royal Jewellers, The Dy. Commissioner of Vs. 1756, Telipara, Chaura Rasta, Income-tax, Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 177 /JP/2020 fu/kZkj.k o"kZ@Assessment…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 1849/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

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CIT v. M. S. Aggarwal (93 Taxmann.com 247) — Cited in 84 Judgments | BharatTax