CIT v. Pooja Agarwal

160 DTR 198High Court2017#8796 most cited

What is CIT v. Pooja Agarwal authority for?

Share transactions cannot be treated as non-genuine if the assessee has provided details like contract notes, broker accounts, demat accounts, and payments through account payee cheques, and there is no evidence of cash returning to the assessee. The Assessing Officer cannot treat short-term capital gains as non-genuine without such evidence.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. Pooja Agarwal · 160 DTR 198 · share transactions · non-genuine · contract note · demat account · account payee cheques · short term capital gain · section 10(38)

Sections most often in play

Section 68Section 69CSection 10(38)Section 131Section 133(6)Section 143(3)Section 147Section 148
Read the full judgment

Issues it is cited on

third party informationbogus long term capital gainpreponderance of probabilityshell companybogus ltcgamalgamationpenny stocksection 10(38)addition u/s 68entry operatorlong term capital gainsaccommodation entry

Judgments citing CIT v. Pooja Agarwal

Birendra Singh Nirbhay, Sirsi Road Jaipur Rajasthan vs. ITO Ward 3(1) Jaipur, Ncrb Income Tax Department Statue Circle Jaipur Rajasthan

In the result, the appeal of the assessee is allowed

ITA 704/JPR/2024[2015-16]Status: DisposedITAT Jaipur09 Oct 2025AY 2015-16
For Appellant: Shri Deepak Sharma, CAFor Respondent: Shri Shri Gautam Singh Choudhary, JCIT-DR
Section 10(38)Section 132(4)Section 69C

…accounts which were external documents and were not in the control of assessee and therefore the claim of manipulation and for treating the transaction in question is as sham and bogus were not proven and hence untenable. 2. CIT vs. Smt. Pooja Agarwal (2017) 160 DTR 198 (Raj.) (HC) (PB 81-86) Assessee having produced relevant details viz., copy of contract note regarding purchases and sale of shares, account with the share broker and copy of demat account and shown the receipts/payments through account payee cheques and there being no evidence that cash has gone back to the assessee, the share transactions canno…

Prem Devi Baid, Jaipur vs. ITO Ward 6(5), Jaipur, Ncrb, Statue Circle, C-Scheme

In the result, the appeal of the assessee is allowed

ITA 50/JPR/2024[2014-15]Status: DisposedITAT Jaipur12 Aug 2025AY 2014-15

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. Dheeraj Borad, CA. Ld. ARFor Respondent: Mrs. Anita Rinesh, JCIT, Ld. Sr. DR
Section 10(38)Section 115BSection 14ASection 250Section 57Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 50(A.Y. 2014-15)/JPR/2024 Prem Devi Baid, B-114, Dayanand Marg, Tilak Nagar, Jaipur 302 004 PAN No. ACGPB 5002R ..... Appellant Vs. ITO, Ward 6(5), Jaipur …..Respondent Appellant by : Mr. Dheeraj Borad, CA. Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT, Ld. Sr. DR Date of hearing : 22/07/2025 Date of pronouncement : 12/08/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of NFAC, Delhi dated 21.07.2023 passed…

Income Tax Officer, Jaipur vs. Pooja Kedia, Jaipuir

In the result, the appeal of the revenue is dismissed

ITA 1321/JPR/2024[2019-20]Status: DisposedITAT Jaipur07 Aug 2025AY 2019-20
For Appellant: Sh. Siddharth Ranka, Adv. &For Respondent: Sh. Gaurav Awasthi, JCIT, Sr. DR
Section 142(1)Section 147Section 148ASection 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 1321/JP/2024 निर्धारण वर्ष / Assessment Year : 2019-20 ITO, Ward 4(1), Jaipur बनाम Vs. Pooja Kedia Kedia House, Near Nadi Ka Phayak, Murlipura, Jaipur प्रत्यर्थी / Respondent स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: CDWPK4248P अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by: Sh. Siddharth Ranka, Adv. & Sh. Saurabh Harsh, Adv…

Income Tax Officer, Jaipur vs. Kedia Builders and Colonizers Private Limited, Jaipur

In the result, all appeals of the revenue are stands dismissed

ITA 901/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 143(3)Section 147

…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 Nos. 872 to 875 & 901/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 to 2016-17 cuke Income Tax Officer, Kedia Builders and Colonizers Vs. Jaipur Pvt. Ltd., A-6-10, Shyam Nagar, Benad Road, Nadi Ka Phatak Jhotwara, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCA 4547 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@…

Nirmal Kumar Agrawal, Jaipur vs. DCIT, Circle - 4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1224/JPR/2024[2013-2014]Status: DisposedITAT Jaipur13 Feb 2025AY 2013-2014
For Appellant: Sh. Tarun Mittal, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 133ASection 147Section 148Section 68Section 69C

…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. 1224/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Nirmal Kumar Agrawal DCIT, Vs. 20, Khanda Than Manak Chowk Circle-04, Jaipur-302001 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABIPA 1098 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA jktLo dh vksj ls@ Revenue by : Mrs.…

Manohar Lal Chugh, Jaipur vs. ITO, Ward 6(1), Jaipur

In the result, the appeal of the assessee is allowed with no order as to costs

ITA 505/JPR/2023[2011-12]Status: DisposedITAT Jaipur20 Aug 2024AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Sanjay Godha, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 10(38)Section 147Section 68Section 69C

…1 MANOHAR LAL CHUGH VS ITO, WARD 6(1), JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 505/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2011-12 Shri Manohar Lal Chugh cuke The ITO Vs. C-260, Hans Marg, Malviya Nagar Ward 6 (1) Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKPC 4318 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sanjay Godha, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Ch…

Mrs Sunita Shyam Malpani, Mumbai vs. Income Tax Officer, Ward 25(1)(3), Mumbai

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

ITA 344/MUM/2023[2010-2011]Status: DisposedITAT Mumbai18 Jul 2023AY 2010-2011

Bench: Shri Pavan Kumar Gadalesunita Shyam Malpani, Vs. Ito 25(1)(3), 701,Plot No.117, Room No.703, Karanapartment, Kautilyabhavan, Lokhandwalacomplex, Bandra Bkc, Andheri (W), Mumbai-400051. Mumbai-400053. "थायी लेखा सं./जीआइआर सं.Pan/Gir No.Acppm8552J (अपीलाथ"/Applicant) (""यथ"/Respondent)

Section 10Section 143Section 144ASection 148Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sunita Shyam Malpani, Vs. ITO 25(1)(3), 701,Plot No.117, Room No.703, KaranApartment, KautilyaBhavan, LokhandwalaComplex, Bandra BKC, Andheri (W), Mumbai-400051. Mumbai-400053. "थायी लेखा सं./जीआइआर सं.PAN/GIR No.ACPPM8552J (अपीलाथ"/Applicant) (""यथ"/Respondent) Applicant by Mr.Ajay Singh.AR Respondent by Mr.RajendraChandekar.DR सुनवाई क" तार"ख/Date of Hearing 02.05.2023 घोषणा क" तार"ख/Date of Pronouncement 24.07 .2023 ORDER PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against the order of…

Shri Ashnuth Goyal, Jaipur vs. ACIT, Ward -1(3), Jaipur

In the result, the appeal of the assessee is allowed

ITA 276/JPR/2020[2015-16]Status: DisposedITAT Jaipur03 Apr 2023AY 2015-16

Bench: Him. Thus, The Addition Of Rs. 30,04,864/- So Uphold Deserves To Be Deleted. Shri Ashnuth Goyal Vs Acit, Ward 1(3), Jaipur

For Appellant: Shri Manish Agarwal, CAFor Respondent: Smt. Monisha Choudhary, JCIT
Section 10(38)Section 68

…Bench itself in the case of Pramod Jain &Ors. in ITA No. 368 to 372/JP/2017 dated 31.01.2018. This decision of Pramod Jain &Ors. of ITAT Jaipur Bench has mainly relied upon the jurisdictional Rajasthan High Court decision in the case of CIT Vs. Pooja Agarwal, 160 DTR 198. The relevant para 6.2, 6.3 & 6.4 of decision in the case of ManoharLal Chug is reproduced below wherein relevant paras of the case of Pramod Jain &Ors. on the issue of non-granting of cross examination as well as on other issues are incorporated :- 6.2. Further, the Ld. A/R has also taken a legal plea that no cross examination of the person, wh…

Shri Arnav Goyal, Jaipur vs. ITO, Ward-2(4), Jaipur

In the result, the appeal of the assessee is allowed

ITA 275/JPR/2020[2015-16]Status: DisposedITAT Jaipur03 Apr 2023AY 2015-16

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Manish Agarwal, CAFor Respondent: Shri Chandra Prakash Meena,Addl.CIT
Section 10(38)Section 68

…Bench itself in the case of Pramod Jain &Ors. in ITA No. 368 to 372/JP/2017 dated 31.01.2018. This decision of Pramod Jain &Ors. of ITAT Jaipur Bench has mainly relied upon the jurisdictional Rajasthan High Court decision in the case of CIT Vs. Pooja Agarwal, 160 DTR 198. The relevant para 6.2, 6.3 & 6.4 of decision in the case of ManoharLal Chug is reproduced below wherein relevant paras of the case of Pramod Jain &Ors. on the issue of non- granting of cross examination as well as on other issues are incorporated :- ARNAV GOYAL VS ITO, WARD 2(4), JAIPUR 6.2. Further, the Ld. A/R has also taken a legal plea that…

Naresh Kumar Arora, Jaipur vs. DCIT, Circle-6, Jaipur

In the result, the appeal of the assessee is allowed

ITA 259/JPR/2022[2013-14]Status: DisposedITAT Jaipur21 Sept 2022AY 2013-14
For Appellant: Shri C.L. Yadav, CA shri Rajendra Sisodia,AdvFor Respondent: Shri Sanajy Dhariwal, CIT-DR
Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

…1 NARESH KUMAR ARORA VS DCIT , CIRCLE-6, JAIPUR 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;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 259/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Naresh Kumar Arora The DCIT C-242, Malviya Nagar Vs. Circle-6 Jaipur – 302 016 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPA 5970 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri C…

Manohar Lal Chugh, Jaipur vs. ITO, Jaipur

ITA 312/JPR/2021[2010-11]Status: DisposedITAT Jaipur31 Aug 2022AY 2010-11
For Appellant: Shri H.M. Singhvi (CA)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 10(38)Section 132(4)Section 139(1)Section 142(1)Section 147Section 148Section 250Section 68Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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. 312/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2010-11. cuke Shri Manohar Lal Chugh, Income Tax Officer, Vs. C-260, Hans Marg, Malviya Nagar, Ward 6(1), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAKPC 4318 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri H.M. Singhvi (CA) jktLo dh vksj l…

Income Tax Officer, Ward-2-3, Jaipur vs. Shri Gaurav Bagaria, Jaipur

ITA 550/JPR/2019[2014-15]Status: DisposedITAT Jaipur10 Jul 2019AY 2014-15
For Appellant: Shri PC Parwal (CA)For Respondent: Shri KC Meena (Addl. CIT)
Section 10(38)Section 131Section 68

…f the AO while passing the impugned order. The ld. A/R has relied upon the following decisions :- Mahesh Kumar Baid vs. ACIT (ITA No. 1236/Kol/2017 dated 18.08.2017 (Kol. Trib.) DCIT vs. Saurabh Mittal 53 CCH 530 (Jaipur Trib.) CIT vs. Smt. Pooja Agarwal 160 DTR 198 (Raj. HC) 5. We have considered the rival submissions as well as the relevant material on record. We have also carefully gone through the documentary evidence produced by the assessee before the AO and copy of which is also produced before us in the paper book filed by the assessee. The assessee has produced the share purchase bills dated 24.1…

CIT v. Pooja Agarwal (160 DTR 198) — Cited in 12 Judgments | BharatTax