CIT v. Smt. P. K. Noorjahan

237 ITR 570Supreme Court of India1999#251 most cited

What is CIT v. Smt. P. K. Noorjahan authority for?

An unsatisfactory explanation for an amount credited in the books does not automatically result in it being deemed as the assessee's income under Section 68. The initial onus is on the assessee to prove the identity, creditworthiness, and genuineness of the transaction.

308

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Smt P K Noorjahan · CIT v Smt P K Noorjahan · 237 ITR 570 · Section 68 · Section 69 · cash credit · unexplained money · burden of proof · onus of proof · unsatisfactory explanation · deemed income · identity creditworthiness genuineness

Also reported as

103 Taxmann 382150 Taxmann.com 301155 CTR 509

Sections most often in play

Section 69ASection 143(3)Section 115BBESection 147Section 148Section 68Section 132Section 69

Issues it is cited on

creditworthiness of the creditorsection 132(4a)loose papersaddition under section 68unexplained moneysection 69section 158unexplained investmentsection 158bsection 115bbsection 131section 115bbe

Judgments citing CIT v. Smt. P. K. Noorjahan

ACIT, Ncrb Building Jaipur vs. Mahima Real Estate Pvt Ltd, Jaipur

In the result, the appeal of the revenue as well as cross objection of the

ITA 668/JPR/2024[2015-16]Status: DisposedITAT Jaipur15 Oct 2024AY 2015-16

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

For Appellant: Shri S.R. Sharma, CA &For Respondent: Shri Arvind Kumar, CIT D/R
Section 132Section 250Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 668/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2015-16. cuke Asstt. Commissioner of Income-tax, Room Mahima Real Estate Pvt. Ltd. Vs. No. 212, NCRB Building, 8, Nikhil Apartment, 670, Jaipur. Adarsh Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AACCM 4491N vihykFkhZ@Appellant izR;FkhZ@Respondent C.O. No. 13/JP/…

Kasree Devi, Mawana Meerut vs. ITO Ward-1(1)(3), Ayakar Bhawan, Bhainsali Ground, Meerut

Appeal of the assessee is allowed

ITA 1019/DEL/2024[2017-2018]Status: DisposedITAT Delhi10 Oct 2024AY 2017-2018

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singh[Assessment Year: 2017-18

Section 115BSection 250Section 250(4)Section 69A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2017-18 Kasree Devi, Vs Income-tax Officer, 172, Indera Nagar, Munna Lal, Ward-1(1)(3), Meerut. Mawana, Meerut-250401. PAN: BAGPD 3236 C APPELLANT RESPONDENT Appellant by Shri Piyush Agarwal, CA Respondent by Shri Dayainder Singh Sidhu, CIT(DR) Date of hearing 07.10.2024 Date of pronouncement 10.10.2024 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appea…

Balwan Singh, Panipat vs. ITO, Ward- 3, Panipat

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

ITA 415/DEL/2019[2010-11]Status: DisposedITAT Delhi04 Oct 2024AY 2010-11

Bench: Shri Saktijit Dey, Hon’Ble & Shri S.Rifaur Rahmanbalwan Singh, Vs. Ito, Ward 3, S/O Shri Kanwar Bhan, Panipat. Vpo Bapoli, Panipat – 132 103 (Haryana). (Pan : Csgps9068A) (Appellant) (Respondent) Assessee By : Shri Satyam Aneja, Advocate Revenue By : Shri Kanv Bali, Sr. Dr Date Of Hearing : 01.08.2024 Date Of Order : 04.10.2024 Order Per S.Rifaur Rahman,Am: This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Karnal [“Ld. Cit(A)”, For Short] Dated 26.11.2018 For The Assessment Year 2010-11. 2. Brief Facts Of The Case Are, As Per The Information Received By The Assessing Officer, The Assessee Has Deposited Rs.34,00,000/- In Its Saving Bank Account During Fy 2009-10 Relevant To Ay 2010-11. In Order To Verify The Source Of Cash Deposit Made In His Saving Bank Account Maintained With Sarva

For Appellant: Shri Satyam Aneja, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR
Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER Balwan Singh, vs. ITO, Ward 3, S/o Shri Kanwar Bhan, Panipat. VPO Bapoli, Panipat – 132 103 (Haryana). (PAN : CSGPS9068A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Satyam Aneja, Advocate REVENUE BY : Shri Kanv Bali, Sr. DR Date of Hearing : 01.08.2024 Date of Order : 04.10.2024 ORDER PER S.RIFAUR RAHMAN,AM: This appeal has been filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals), Karnal [“ld. CIT(A)”, for short] dated 26.11.…

Babu Lal Sharma, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, appeal of the assessee is allowed

ITA 178/JPR/2024[2012-13]Status: DisposedITAT Jaipur30 Sept 2024AY 2012-13

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

For Appellant: Shri S.R. Sharma, CA &For Respondent: Shri Ajey Malik, CIT-DR
Section 115BSection 132(1)Section 142(1)Section 144Section 153CSection 250Section 68

…1 ITA No. 179 & 178/JP/2024 Shri Babu Lal Sharma, 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;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 179 & 178/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2012-13. cuke Babu Lal Sharma, Dy. Commissioner of Vs. 305, Kanak Vihar, Dhavas Walon Ki Income-tax, Central Circle-1, Dhani, Amba Bari, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. ADVPL 02…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Sh. Naval Kishore, Kota

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16
Section 139Section 143Section 153A

…tantiated then addition should necessarily be made. The legislature has used the word 'may' and not 'shall'. It provides discretion to the AO to consider overall probability and decide whether addition is required to be made. In CIT vs. P. K. Noorjahan (1999) 237 ITR 570 (SC) held that even when a person has no source of income, it cannot be presumed that the assessee has undisclosed income which is deposited in the bank account. - 4. It is evident from the face of the impugned order w.r.t. the impugned addition that the AO was predetermined to make a high pitch assessment based on incorrect legal and factual all…

Income Tax Officer, Ward-5(3), Nagpur vs. Shri Waman Mahadeorao Sarode, Nagpur

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 189/NAG/2022[2016-17]Status: DisposedITAT Nagpur24 Sept 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 147Section 148Section 250(4)Section 56(2)(vii)

…(i) CIT v. Daulat Ram Rawatmull [1973] 87 ITR 349 (SC). (ii) CIT v. Kulwant Rai [2007] 291 ITR 36/163 Taxman 585 (Delhi) (iii) Anand Prakash Soni v. Dy. CIT [2007] 12 SOT 17 (Jodh) (URO) 10 Shri Waman Mahadeorao Sarode (iv) CIT v. Smt. P.K. Noorjahan [1999] 237 ITR 570/103 Taxman 382 (SC). In the instant case, as discussed above, the appellant has satisfactorily explained the source of investment, therefore, in such a case there is no justifiable reason to invoke provisions of sec. 69 of the Act. Here I may refer to decision of the Hon'ble Apex Court in the case of Commissioner of Income- tax, Gandhinagar v/s.…

M/S Toplink Commerce Limited, Kolkata vs. ITO, Ward 10(2), Kolkata

ITA 1413/KOL/2023[2012-13]Status: DisposedITAT Kolkata09 Sept 2024AY 2012-13

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2012-13

For Appellant: Shri Ankit Jalan, AdvocateFor Respondent: Shri Subhendu Datta, CIT, DR
Section 131Section 133(6)Section 142(1)Section 250Section 68

…toriness of the explanation does not and need not automatically result in deeming the amount credited in the books as income of the appellant. The same is supported by the decision held by the Hon'ble Supreme Court in the case of CIT vs. P.K. Noorjahan [1999] 237 ITR 570. However, the facts in the case of P.K. Noorjahan were different as the issue related to unexplained investment in a building u/s 69 of the Act and not unexplained cash credit on account of share capital and share premium received. It is submitted that in the present case, the Ld. AO has not found any infirmity in the submission made by the 14 To…

Shri Bhagwati Farms, Alwar vs. DCIT, Central Circle, Alwar

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

ITA 452/JPR/2024[2017-18]Status: DisposedITAT Jaipur02 Sept 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 115Section 68Section 69Section 69A

…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. 452/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Shri Bhagwati Farms The DCIT Vs. Bhagwati Sadan Central Circle Swami Dayanand Marg, Alwar Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8812 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR lquokbZ dh rkjh[k@Dat…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ot been discharged by revenue and in absence thereof addition made is not in accordance with law. Reliance is also placed on the following judicial pronouncements: i) 131 ITR 597 (SC) K.P. Varghese v. ITO ii) 159 ITR 71 (SC) CIT v. Shivakami Co. (P) Ltd. iii) 237 ITR 570 (SC) CIT vs. Smt. P. K. Noorjahan “The appeals relate to the asst. yrs. 1968-69 and 1969-70. The assessee is a Muslim lady who was aged about 20 years during the previous year relevant to the asst. yr. 1968-69. On 15th November, 1967, she had purchased 16 cents of land in Ernakulam and the amount spent by her, inclusive of stamp and registration…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ot been discharged by revenue and in absence thereof addition made is not in accordance with law. Reliance is also placed on the following judicial pronouncements: i) 131 ITR 597 (SC) K.P. Varghese v. ITO ii) 159 ITR 71 (SC) CIT v. Shivakami Co. (P) Ltd. iii) 237 ITR 570 (SC) CIT vs. Smt. P. K. Noorjahan “The appeals relate to the asst. yrs. 1968-69 and 1969-70. The assessee is a Muslim lady who was aged about 20 years during the previous year relevant to the asst. yr. 1968-69. On 15th November, 1967, she had purchased 16 cents of land in Ernakulam and the amount spent by her, inclusive of stamp and registration…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ot been discharged by revenue and in absence thereof addition made is not in accordance with law. Reliance is also placed on the following judicial pronouncements: i) 131 ITR 597 (SC) K.P. Varghese v. ITO ii) 159 ITR 71 (SC) CIT v. Shivakami Co. (P) Ltd. iii) 237 ITR 570 (SC) CIT vs. Smt. P. K. Noorjahan “The appeals relate to the asst. yrs. 1968-69 and 1969-70. The assessee is a Muslim lady who was aged about 20 years during the previous year relevant to the asst. yr. 1968-69. On 15th November, 1967, she had purchased 16 cents of land in Ernakulam and the amount spent by her, inclusive of stamp and registration…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ot been discharged by revenue and in absence thereof addition made is not in accordance with law. Reliance is also placed on the following judicial pronouncements: i) 131 ITR 597 (SC) K.P. Varghese v. ITO ii) 159 ITR 71 (SC) CIT v. Shivakami Co. (P) Ltd. iii) 237 ITR 570 (SC) CIT vs. Smt. P. K. Noorjahan “The appeals relate to the asst. yrs. 1968-69 and 1969-70. The assessee is a Muslim lady who was aged about 20 years during the previous year relevant to the asst. yr. 1968-69. On 15th November, 1967, she had purchased 16 cents of land in Ernakulam and the amount spent by her, inclusive of stamp and registration…

Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Shri Biharilal Shadhuram Chhabriya, Nagpur

In the result, appeal filed by the Revenue for the assessment year

ITA 109/NAG/2023[2019-20]Status: DisposedITAT Nagpur21 Aug 2024AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 131Section 132Section 139(1)Section 153CSection 69A

…Shri Biharilal Shadhuram Chhabriya ITA no.106 to 109/Nag./2023 "may" used in the section, indicates a discretion to be exercised before such addition can be made and such discretion must be exercised judiciously. Reliance is placed on CIT v. P.K. Noorjahan (237 ITR 570) (SC). There must be some evidence which would show as to whether sources of the assessee are such as may be capable of yielding such income, whether his wealth or spending pattern would justify such income. 2.5 Family profile of Assessee 2.5.1 That the explanation offered by the assessee has to be seen in totality of circumstances and that wheth…

Deputy Commissioner of Income Tax, Centrll Circle-2(1), Nagpur vs. Shri Biharilal Shadhuram Chhabriya, Nagpur

In the result, appeal filed by the Revenue for the assessment year

ITA 108/NAG/2023[2018-19]Status: DisposedITAT Nagpur21 Aug 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 131Section 132Section 139(1)Section 153CSection 69A

…Shri Biharilal Shadhuram Chhabriya ITA no.106 to 109/Nag./2023 "may" used in the section, indicates a discretion to be exercised before such addition can be made and such discretion must be exercised judiciously. Reliance is placed on CIT v. P.K. Noorjahan (237 ITR 570) (SC). There must be some evidence which would show as to whether sources of the assessee are such as may be capable of yielding such income, whether his wealth or spending pattern would justify such income. 2.5 Family profile of Assessee 2.5.1 That the explanation offered by the assessee has to be seen in totality of circumstances and that wheth…

Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Shri Biharilal Shadhuram Chhabriya, Nagpur

In the result, appeal filed by the Revenue for the assessment year

ITA 107/NAG/2023[2017-18]Status: DisposedITAT Nagpur21 Aug 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 131Section 132Section 139(1)Section 153CSection 69A

…Shri Biharilal Shadhuram Chhabriya ITA no.106 to 109/Nag./2023 "may" used in the section, indicates a discretion to be exercised before such addition can be made and such discretion must be exercised judiciously. Reliance is placed on CIT v. P.K. Noorjahan (237 ITR 570) (SC). There must be some evidence which would show as to whether sources of the assessee are such as may be capable of yielding such income, whether his wealth or spending pattern would justify such income. 2.5 Family profile of Assessee 2.5.1 That the explanation offered by the assessee has to be seen in totality of circumstances and that wheth…

Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Shri Biharilal Shadhuram Chhabriya, Nagpur

In the result, appeal filed by the Revenue for the assessment year

ITA 106/NAG/2023[2016-17]Status: DisposedITAT Nagpur21 Aug 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 131Section 132Section 139(1)Section 153CSection 69A

…Shri Biharilal Shadhuram Chhabriya ITA no.106 to 109/Nag./2023 "may" used in the section, indicates a discretion to be exercised before such addition can be made and such discretion must be exercised judiciously. Reliance is placed on CIT v. P.K. Noorjahan (237 ITR 570) (SC). There must be some evidence which would show as to whether sources of the assessee are such as may be capable of yielding such income, whether his wealth or spending pattern would justify such income. 2.5 Family profile of Assessee 2.5.1 That the explanation offered by the assessee has to be seen in totality of circumstances and that wheth…

Jamna Devi Sharma, Jaipur vs. ITO Ward 7(2), Jaipur

In the result, both the appeals of the assessee are allowed with no orders as to costs

ITA 540/JPR/2023[2007-08]Status: DisposedITAT Jaipur20 Aug 2024AY 2007-08

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 271(1)(c)

…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. 540 & 541/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2007-08 & 2008-09 cuke Smt. Jamna Devi Sharma The ITO Vs. Meena Ka Mohalla, Ward No. 2 Ward 7(2) Goner Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BXNPD 0140 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR lquokb…

Govindappa Pedripad Sushila, Tumakuru vs. Income Tax Officer, Ward-2, Tumkur

In the result, the appeal of the assessee is partly allowed

ITA 1155/BANG/2024[2017-18]Status: DisposedITAT Bangalore19 Aug 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member Assessment Year : 2017-18

For Appellant: Shri B.S. Balachandran, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 115BSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDCIIAL MEMBER Assessment year : 2017-18 Govindappa Pedripad Sushila, Vs. The Income Tax Officer, Staff Nurse (Retd.), Ward 2, Maruthi Nilaya, 2nd Cross, Tumkur. S I T Extension, Tumakuru – 572 102. PAN : BCMPS 9246M APPELLANT RESPONDENT Appellant by : Shri B.S. Balachandran, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 24.07.2024 Date of Pronouncement : 19.08.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by…

Smt Chandradevi Gautamchand Jain, Mumbai vs. The Income Tax Officer-30(1)(2), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1104/MUM/2024[2015-16]Status: DisposedITAT Mumbai19 Aug 2024AY 2015-16

Bench: Shri Anikesh Banerjee & Shri Gagan Goyalsmt. Chandra Devi Gautam Chand Jain, Flat No. 1401, Bldg. 5, Raheja Classique Co-Op. Hsg. Soc. Ltd. Behind Infinity Mall, New Link Road, Andheri West, Mumbai-400 053 Pan: Aekpc6743G ..... Appellant Vs. Ito-30(1) (2) Room No. 505, C-505, Pratyaksh Kar Bhavan, Bandra Kurla Complex, Bandra East, Mumbai- 400 051 ..... Respondent

For Appellant: Shri Sanjay Parikh, Ld. ARFor Respondent: Shri H. M. Bhatt, Ld. DR
Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Smt. Chandra Devi Gautam Chand Jain, Flat No. 1401, Bldg. 5, Raheja Classique Co-Op. Hsg. Soc. Ltd. Behind Infinity Mall, New Link Road, Andheri West, Mumbai-400 053 PAN: AEKPC6743G ..... Appellant Vs. ITO-30(1) (2) Room No. 505, C-505, Pratyaksh Kar Bhavan, Bandra Kurla Complex, Bandra East, Mumbai- 400 051 ..... Respondent Appellant by : Shri Sanjay Parikh, Ld. AR Respondent by : Shri H. M. Bhatt, Ld. DR Date of hearing : 11/06/2024 Date of pronouncement : 19/08…

Sh. Kesar Kadir Khan, Jaipur vs. ITO, Ward-5(3), Jaipur

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

ITA 372/JPR/2024[2017-18]Status: DisposedITAT Jaipur06 Aug 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 115BSection 69A

…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. 372/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Shri Kesar Kadir Khan The ITO Vs. 4/58, Ramesh Marg, C-Scheme Ward 5 (3) Jaipur – 302 001 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AMHPK 3586 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR lquokbZ dh rkjh[k@Da…