CIT v. Mukesh Kumar Agrawal

25 Taxmann.com 112Reported decision2012#17852 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 127(2)Section 10(38)Section 120(1)Section 120(2)Section 124(3)Section 127Section 142(1)Section 143(2)

Issues it is cited on

section 120section 292bbsection 292bsection 127section 292section 29service of noticeaccommodation entryincome-tax officersection 12section 142scrutiny assessment

Judgments citing CIT v. Mukesh Kumar Agrawal

MEENA SWARUP,NEW DELHI vs. DCIT CIRCLE-3(1)(2), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2050/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Sept 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2014-15] Mrs. Meena Swarup, Vs Dcit, 397, Mandakini Enclave, Circle-3(1)(2), New Delhi-110019. Intl. Tax., Pan-Amrps5792E New Delhi. Appellant Respondent Appellant By Shri R.S.Ahuja, Ca & Shri P.S.Sodhi, Adv. Respondent By Shri Dheeraj Kumar Jain, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025 Order Per Manish Agarwal, Am :

Section 10(38)Section 143(2)Section 143(3)Section 250Section 68

…ITA No.2050/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2014-15] Mrs. Meena Swarup, vs DCIT, 397, Mandakini Enclave, Circle-3(1)(2), New Delhi-110019. Intl. Tax., PAN-AMRPS5792E New Delhi. APPELLANT RESPONDENT Appellant by Shri R.S.Ahuja, CA & Shri P.S.Sodhi, Adv. Respondent by Shri Dheeraj Kumar Jain, Sr.DR Date of Hearing 01.07.2025 Date of Pronouncement 19.09.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 14.12.2018 passed by…

INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

ITA 453/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.453/SRT/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The ITO, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/s Mukesh Diamonds, 1st Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New DTC, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AQUPJ6439L Appellant by Shri Ritesh Mishra, CIT(DR) Respondent by Shri P. M. Jagasheth, CA Date of Hearing 08/09/2023 Date of Pronouncement 25/09/2023 आदेश / O R D E R PER DR.…

BALMUKUND M VAISHNAV,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(7), SURAT

ITA 205/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.204/Srt/2019 Assessment Year: (2013-14) (Physical Hearing) The Ito, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent) आयकर अपील सं./Ita No.205/Srt/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The Ito, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent)

Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.204/SRT/2019 Assessment Year: (2013-14) (Physical Hearing) The ITO, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AOKPV5065Q (Appellant) (Respondent) आयकर अपील सं./ITA No.205/SRT/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The ITO, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AOKPV5065Q (Appellant) (…

JAYA BOTHRA,PURBA BARDDHAMAN vs. I.T.O.,WARD-1(1), BURDWAN

In the result, the appeal of the assessee in ITA No

ITA 1632/KOL/2019[2015-16]Status: DisposedITAT Kolkata28 Sept 2022AY 2015-16

Bench: Dr. Manish Boradआयकर अपील संख्या: 1632/कोल/2019 धनिाारण वषाः 2015-16

Section 143(2)Section 143(3)Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA डॉ मनीष बोरड, लेखा सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील संख्या: 1632/कोल/2019 धनिाारण वषाः 2015-16 I.T.A. No.: 1632/Kol/2019 Assessment Year: 2015-16 Jaya Bothra............................................................Appellant [PAN: AJVPB 2144 C] Vs. ITO, Ward-1(1), Kolkata........................................Respondent Appearances by: Sh. Somnath Ghosh, Adv., appeared on behalf of the Assessee. Sh. Biswanath Das, CIT, Sr. D/R, appeared on behalf of the Reven…

M/S. SHREE SHOPPERS LTD., ,KOLKATA vs. DCIT, CIRCLE - 9(2), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 865/KOL/2018[2012-13]Status: DisposedITAT Kolkata08 Sept 2022AY 2012-13

Bench: Shri Manish Borad & Shri Sonjoy Sarma(सम" : "ी मनीष बोरड, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य) Assessment Year: 2012-13

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Biswanath Das, Addl. CIT
Section 14Section 143(2)Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER (सम" : "ी मनीष बोरड, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य) Assessment Year: 2012-13 m/S. Shree Shoppers Ltd., Deputy Commissioner of 2, Shree Arcade, Jogendra Income-tax, Circle – 9(2), Vs. Kabiraj Row, Kolkata-700 Kolkata. 007. (PAN:AACCC1272F) (Appellant) (Respondent) Present for: Appellant by : Shri Miraj D. Shah, AR Respondent by : Shri Biswanath Das, Addl. CIT Date of Hearing : 14.06.2022 Date of Pronouncement : 08.09.2022…