Commissioner of Income Tax v. M.S Agrawal (HUF)

11 DTR 169High Court2008#13265 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing Commissioner of Income Tax v. M.S Agrawal (HUF)

TARA KABRA,MUMBAI vs. DY CIT -CC-1(3), MUMBAI

ITA 1319/MUM/2021[2017-18]Status: DisposedITAT Mumbai31 May 2023AY 2017-18

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am आयकरअपीलसं./ I.T.A. No.1319/Mum/2021 (निर्धारणवर्ा / Assessment Year 2017-18) Tara Kabra Dcit, Cc-1(3) 2202, Aspean Mahindra Roomno.905, 9Th Floor, Eminente, S V Road Near Old Cgo Building, Annexe बिधम/ Patekar College, Goregaon M. K. Road, Vs. West, Mumbai-400 020 Mumbai-400 062 स्थायीलेखासं./जीआइआरसं./Pan No. Acbpk7381F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

For Appellant: Shri Ajay SinghFor Respondent: Shri Ankush Kapoor, CIT

Section 132

…upon various judgments of Tribunal as well as judgment of Hon’ble Gujarat High Court in the case of CIT vs. Ratanlal Vyaprilal Jain (2011) 339 ITR 351 (Guj.) (HC) and the decision of Madhya Pradesh High Court in the case of CIT vs. M. S. Agarwal (HUF) (2008) 11 DTR 169 (MP) (HC). 5. We find that, in these judgments, the Hon’ble High Courts have held that the CBDT Instruction No.1916 which lays down the guidelines for seizure of jewellery taken into account the quantity of jewellery which would generally be held by the family members of an assessee and therefore, unless anything contrary is shown it can 5 I.T.A…

THE A C I T CENTRAL-II, BHOPAL vs. S V INFRA DEVELOPERS, BHOPAL

In the result both the appeals of the Revenue are dismissed

ITA 657/IND/2019[2014-15]Status: DisposedITAT Indore25 Mar 2021AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 132(4)Section 143(3)

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER IT(SS)A No.182/Ind/2019 Assessment Year 2014-15 ACIT(Central)-II Shri Nitin Agrawal, Bhopal 1, Mount View Hills, Chuna Bhatti, Bhopal Vs. ( Revenue ) (Respondent ) PAN:ADUPA9906C Assessment Year 2014-15 ACIT(Central)-II M/s S.V. Infra Developers, Bhopal Premier Orchard, Opp. MBHRC, Karnond By Pass Vs. Road, Bhopal ( Revenue ) (Respondent ) PAN:ADUPA9906C Appellant by Shri S.S. Deshpande, CA Respondent by Shri S.S. Mantri, CIT…

SH. MAHENDER KUMAR VALECHA,NEW DELHI vs. DCIT, FARIDABAD

The appeal is partly allowed

ITA 6333/DEL/2016[2010-11]Status: DisposedITAT Delhi11 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshraa.Y. 2010-11

For Appellant: Sh. Somil Agarwal, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR

Section 132(4)Section 143(3)Section 153ASection 271ASection 69

…t the value of jewellery of Rs. 39.37 lakhs found during the course of search. Hence there should be no question of any addition on account of jewellery. Case laws on which reliance is made by the AR as follows:. Page 17 of 27 CIT vs. MS Aggarwal (HUF) (2008) 11 DTR 169 (MP) CIT vs. Ratanlal Vyaparilal Jain (2010) 45 DTR 290 (Guj.) Rajendra C. Shah vs. Jt. CIT (2007) 158 Taxman 170 (Mum.) Dy.CIT vs. Arjun Dass Kalwani 101 ITD 337 (Jodh.) Smt. Bommana Swama Rekha Vs. Asst. CIT 95 TTJ 885 (Visakha) Sint. Sulochna Devi Jaiswal vs. Dy. CIT 90 TTJ 974 (Jab) 6. The AR further submitted as relates to Ground No.3 that Ld…

LATE SMT. KAILASH AGRAWAL THROUGH LH MR. SUSHIL AGRAWAL,BHOPAL vs. THE DCIT CENTRAL-1, BHOPAL

In the result, appeal of the assessee is allowed

ITA 426/IND/2017[2012-13]Status: DisposedITAT Indore06 Feb 2019AY 2012-13

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year: 2012-13 Late Smt. Kailash Agrawal Dcit-1 Through Lh Mr. Sudhir बनाम/ Kumar Agrawal, Bhopal Vs. E-2/4, Arera Colony, Bhopal (Appellant) (Revenue) Pan: Aarpa4436B Appellant By Shri S.S. Deshpande, Ca Revenue By Smt. Ashima Gupta, Cit- Dr Date Of Hearing: 23.01.2019 Date Of Pronouncement: 06.02.2019 आदेश / O R D E R Per Manish Borad, A.M: This Appeal By Assessee Pertaining To A.Y. 2012-13 Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-3 Bhopal, (In Short ‘Cit(A)’), Dated 28.02.2017 Which Is Arising Out Of The Order U/S 143(3) Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On 31.01.2014 By Dcit(Central) Bhopal. The Assessee Has Raised Following Grounds Of Appeal:

Section 132Section 132ASection 143(3)

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2012-13 Late Smt. Kailash Agrawal DCIT-1 Through LH Mr. Sudhir बनाम/ Kumar Agrawal, Bhopal Vs. E-2/4, Arera Colony, Bhopal (Appellant) (Revenue) PAN: AARPA4436B Appellant by Shri S.S. Deshpande, CA Revenue by Smt. Ashima Gupta, CIT- DR Date of Hearing: 23.01.2019 Date of Pronouncement: 06.02.2019 आदेश / O R D E R PER MANISH BORAD, A.M: This appeal by Assessee pertaining to A.Y. 2012-13 is directed against the…

ZAKAULLA SIDDQUI,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, the appeal filed by the assessee for the AY 2011-12 is partly allowed whereas the appeal filed by the Revenue is dismissed

ITA 302/MUM/2015[2011-12]Status: DisposedITAT Mumbai26 Feb 2018AY 2011-12

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2006-07 & Assessment Year: 2010-11 & Assessment Year: 2011-12 Mr. Zakaullah Siddiqui Asst. Commissioner Of A-Wing, 604 A, Simla Income-Tax, Central Vs. House, Napean Sea Road, Circle-47, Mumbai-400036. Mumbai. Pan No. Aakps6026J Appellant Respondent Assessment Year: 2011-12 A.C.I.T.-Cc-8(4) Mr. Zakaullah Siddiqui 6Th Floor, Room No. 658, A-Wing, 604 A, Simla Vs. Aayakarbhavan, M.K. House, Napean Sea Road, Road, Mumbai-400036. Mumbai-400020 Pan No. Aakps6026J Appellant Respondent Assesseeby : Mr. Ajay R. Singh, Ar Revenue By : Mr. A.K. Jha, Cit-Dr Date Of Hearing : 06/12/2017 Date Of Pronouncement : 26/02/2018

For Appellant: Mr. Ajay R. Singh, ARFor Respondent: Mr. A.K. Jha, CIT-DR

Section 132Section 132(1)Section 143(3)Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 & Assessment Year: 2010-11 & Assessment Year: 2011-12 Mr. Zakaullah Siddiqui Asst. Commissioner of A-Wing, 604 A, Simla Income-Tax, Central Vs. House, Napean Sea Road, Circle-47, Mumbai-400036. Mumbai. PAN No. AAKPS6026J Appellant Respondent Assessment Year: 2011-12 A.C.I.T.-CC-8(4) Mr. Zakaullah Siddiqui 6th floor, Room No. 658, A-Wing, 604 A, Simla Vs. AayakarBhavan, M.K. House, Napean Sea Road, Road, Mumbai-400036. Mumbai-400020 PAN No.…

DCIT, FARIDABAD vs. MR. MAHINDER KUMAR VALECHA, NEW DELHI

The appeal of the Revenue is dismissed in view of the findings given in respect of assessee’s appeal

ITA 81/DEL/2013[2010-11]Status: DisposedITAT Delhi15 Jan 2016AY 2010-11

Bench: Shri Inturi Rama Rao & Smt Suchitra Kamblei.T.A .No.-6396/Del/2012 (Assessment Year-2010-11)

Section 132(4)Section 132BSection 69

…acs as against the value of jewellery of Rs. 39.37 lakhs found during the course of search. Hence there should be no question of any addition on account of jewellery. Case laws on which reliance is made by the AR as follows:. CIT vs. MS Aggarwal (HUF) (2008) 11 DTR 169 (MP) CIT vs. Ratanlal Vyaparilal Jain (2010) 45 DTR 290 (Guj.) Rajendra C. Shah vs. Jt. CIT (2007) 158 Taxman 170 (Mum.) Dy.CIT vs. Arjun Dass Kalwani 101 ITD 337 (Jodh.) Smt. Bommana Swama Rekha Vs. Asst. CIT 95 TTJ 885 (Visakha) Sint. Sulochna Devi Jaiswal vs. Dy. CIT 90 TTJ 974 (Jab) 6. The AR further submitted as relates to Ground No.3 t…

MR. MAHINDER KUMAR VALECHA,NEW DELHI vs. ACIT, FARIDABAD

The appeal of the Revenue is dismissed in view of the findings given in respect of assessee’s appeal

ITA 6396/DEL/2012[2010-11]Status: DisposedITAT Delhi15 Jan 2016AY 2010-11

Bench: Shri Inturi Rama Rao & Smt Suchitra Kamblei.T.A .No.-6396/Del/2012 (Assessment Year-2010-11)

Section 132(4)Section 132BSection 69