What is DCIT v. Sunil Kumar Sharma authority for?

Loose sheets of paper containing jottings, not shown to be part of regularly maintained books of accounts, do not constitute incriminating material for initiating assessment under section 153C. The satisfaction note required for 153C proceedings must specify the assessment year to which the alleged incriminating material belongs.

How many judgments cite DCIT v. Sunil Kumar Sharma?

269 judgments on BharatTax cite DCIT v. Sunil Kumar Sharma (159 Taxmann.com 179), spanning 2024 to 2026.

Which sections of the Income Tax Act does DCIT v. Sunil Kumar Sharma come up under?

It is most often cited in judgments turning on Section 153C, Section 143(3), Section 132, Section 153A, Section 144, Section 115BBE.

DCIT v. Sunil Kumar Sharma (159 Taxmann.com 179)

Lalit Kumar, Bangalore vs. DCIT, Central Circle-1(3), Bangalore

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

ITA 1615/BANG/2025[2019-20]Status: DisposedITAT Bangalore28 Nov 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri T Srinivasa, CAFor Respondent: Shri Balusamy N, JCIT

Section 132Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos. 1611 to 1616/Bang/2025 Assessment Years: 2015-16 to 2020-21 Shri Lalit Kumar, Vs. The Dy. Commissioner of Unit No.1, Vishal Towers, Income Tax, 18/8, 1st Main, S.R Nagar, Central Circle – 1(3), Bengaluru – 560 027. Bangalore. PAN – AEXPK 0250 K APPELLANT RESPONDENT Assessee by : Shri T Srinivasa, CA Revenue by : Shri Balusamy N, JCIT Date of hearing : 16.10.2025 Date of Pronouncement : 28.11.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is a bu…

Lalit Kumar, Bangalore vs. DCIT, Central Circle-1(3), Bangalore

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

ITA 1614/BANG/2025[2018-19]Status: DisposedITAT Bangalore28 Nov 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri T Srinivasa, CAFor Respondent: Shri Balusamy N, JCIT

Section 132Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos. 1611 to 1616/Bang/2025 Assessment Years: 2015-16 to 2020-21 Shri Lalit Kumar, Vs. The Dy. Commissioner of Unit No.1, Vishal Towers, Income Tax, 18/8, 1st Main, S.R Nagar, Central Circle – 1(3), Bengaluru – 560 027. Bangalore. PAN – AEXPK 0250 K APPELLANT RESPONDENT Assessee by : Shri T Srinivasa, CA Revenue by : Shri Balusamy N, JCIT Date of hearing : 16.10.2025 Date of Pronouncement : 28.11.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is a bu…

Lalit Kumar, Bangalore vs. DCIT, Central Circle-1(3), Bangalore

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

ITA 1613/BANG/2025[2017-18]Status: DisposedITAT Bangalore28 Nov 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri T Srinivasa, CAFor Respondent: Shri Balusamy N, JCIT

Section 132Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos. 1611 to 1616/Bang/2025 Assessment Years: 2015-16 to 2020-21 Shri Lalit Kumar, Vs. The Dy. Commissioner of Unit No.1, Vishal Towers, Income Tax, 18/8, 1st Main, S.R Nagar, Central Circle – 1(3), Bengaluru – 560 027. Bangalore. PAN – AEXPK 0250 K APPELLANT RESPONDENT Assessee by : Shri T Srinivasa, CA Revenue by : Shri Balusamy N, JCIT Date of hearing : 16.10.2025 Date of Pronouncement : 28.11.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is a bu…

Lalit Kumar, Bangalore vs. DCIT, Central Circle-1(3), Bangalore

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

ITA 1612/BANG/2025[2016-17]Status: DisposedITAT Bangalore28 Nov 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri T Srinivasa, CAFor Respondent: Shri Balusamy N, JCIT

Section 132Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos. 1611 to 1616/Bang/2025 Assessment Years: 2015-16 to 2020-21 Shri Lalit Kumar, Vs. The Dy. Commissioner of Unit No.1, Vishal Towers, Income Tax, 18/8, 1st Main, S.R Nagar, Central Circle – 1(3), Bengaluru – 560 027. Bangalore. PAN – AEXPK 0250 K APPELLANT RESPONDENT Assessee by : Shri T Srinivasa, CA Revenue by : Shri Balusamy N, JCIT Date of hearing : 16.10.2025 Date of Pronouncement : 28.11.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is a bu…

Lalit Kumar, Bengaluru vs. DCIT, Central Circle-1(3), Bangalore

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

ITA 1611/BANG/2025[2015-16]Status: DisposedITAT Bangalore28 Nov 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri T Srinivasa, CAFor Respondent: Shri Balusamy N, JCIT

Section 132Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos. 1611 to 1616/Bang/2025 Assessment Years: 2015-16 to 2020-21 Shri Lalit Kumar, Vs. The Dy. Commissioner of Unit No.1, Vishal Towers, Income Tax, 18/8, 1st Main, S.R Nagar, Central Circle – 1(3), Bengaluru – 560 027. Bangalore. PAN – AEXPK 0250 K APPELLANT RESPONDENT Assessee by : Shri T Srinivasa, CA Revenue by : Shri Balusamy N, JCIT Date of hearing : 16.10.2025 Date of Pronouncement : 28.11.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is a bu…

M/S Ls Contractors Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle- 30, Delhi

In the result, both the appeals of the Assessee are partly

ITA 2208/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Nov 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S Ls Contractors Dcit, Private Limited Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. Ara Centre, Pan No.Aabcl8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153CSection 234ASection 270A

…erial. In the instant case while framing addition, the assessing officer had reproduced certain question- answers from the statement of Sanjay Jain even without finding the name of the appellant assessee therein. (b) In the case of DCIT v. Sunil Kumar Sharma [469 ITR 197 (Karnataka)], an issue arose that whether for the purpose of taking action u/s 153C of the Act, the seized papers found during ' the course of search containing jottings can be considered as incriminating material or not. The Hon’ble Karnataka High Court, after following the judgment of the Hon’ble Supreme Court in the case of V.C. Shukla (supra)…

M/S Ls Contractors Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle- 30, Delhi

In the result, both the appeals of the Assessee are partly

ITA 2207/DEL/2025[2019-20]Status: DisposedITAT Delhi21 Nov 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S Ls Contractors Dcit, Private Limited Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. Ara Centre, Pan No.Aabcl8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153CSection 234ASection 270A

…erial. In the instant case while framing addition, the assessing officer had reproduced certain question- answers from the statement of Sanjay Jain even without finding the name of the appellant assessee therein. (b) In the case of DCIT v. Sunil Kumar Sharma [469 ITR 197 (Karnataka)], an issue arose that whether for the purpose of taking action u/s 153C of the Act, the seized papers found during ' the course of search containing jottings can be considered as incriminating material or not. The Hon’ble Karnataka High Court, after following the judgment of the Hon’ble Supreme Court in the case of V.C. Shukla (supra)…

Assistant Commissioner of Income Tax, Central Circle-2, Trichy vs. Ramasamy Rajasehar, Perambalur

In the result, appeal filed by the Revenue is dismissed and the Cross-Objection filed by the assessee is partly allowed

ITA 3336/CHNY/2024[2014-15]Status: DisposedITAT Chennai20 Nov 2025AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Mr. Shiva Srinivas, C.I.T

Section 143(3)Section 69

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस एस "व"वने" र"व, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम% BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3336/Chny/2024 & C.O.No.29/Chny/2025 (in ITA No.: 3336/Chny/2024) "नधा&रण वष& / Assessment Year: 2014-15 ACIT, Ramasamy Rajasehar, Central Circle -2, vs. 274-C, Thuraiyur Road, Trichy. Perambalur, Trichy – 621 212. [PAN: AOOPR-5362-Q] (अपीलाथ(/Appellant) ()*यथ(/Respondent/ Cross Objector ) Assessee by : Shri. D. Anand, Adv…

S R Constructions, Bangalore vs. DCIT, Central Circle-2(2), Bengaluru

ITA 637/BANG/2025[2016-17]Status: DisposedITAT Bangalore18 Nov 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Muthu Shankar,CIT(DR)(ITAT), Bangalore

Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.636, 637/Bang/2025 Assessment Years : 2015-16, 2016-17 M/s. S. R. Constructions, Vs. DCIT, 2A, 2nd Floor, 1-58-4, Sycon Polaris, 8th Central Circle – 2(2), Main RMV Extension, Sadashiva Nagar, Bangalore. Bangalore – 560 080, Karnataka. PAN : AAPFS 9559 R APPELLANT RESPONDENT ITA Nos.768, 769/Bang/2025 Assessment Years : 2015-16, 2016-17 DCIT, Vs. M/s. S. R. Constructions, Central Circle – 2(2), Bangalore – 560 080, Karnataka. Bangalore. PAN : AAPFS 9559 R…

S R Constructions, Bangalore vs. DCIT, Central Circle-2(2), Bangalore

ITA 636/BANG/2025[2015-16]Status: DisposedITAT Bangalore18 Nov 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.636, 637/Bang/2025 Assessment Years : 2015-16, 2016-17 M/s. S. R. Constructions, 2A, 2nd Floor, 1-58-4, Sycon Polaris, 8th Main RMV Extension, Sadashiva Nagar, Bangalore - 560 080, Karnataka. PAN : AAPFS 9559 R APPELLANT Vs. DCIT, Central Circle – 2(2), Bangalore. RESPONDENT ITA Nos.768, 769/Bang/2025 Assessment Years : 2015-16, 2016-17 DCIT, Central Circle – 2(2), Bangalore. APPELLANT Vs. M/s. S. R. Constructions, Bangalore - 560 080, Karnataka.…

Srs Panchratan Diamonds Pvt Ltd, Delhi vs. DCIT Central Circle-7, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 219/DEL/2023[2016-17]Status: DisposedITAT Delhi14 Nov 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Arijit Chakraborty, AdvFor Respondent: Shri Mahesh Kumar, CIT (DR)

Section 132Section 143(2)Section 153ASection 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 218 & 219/Del/2023 (Assessment Years: 2015-16 & 2016-17) SRS Panchratan Diamonds Vs. DCIT, Pvt. Ltd, Central Circle-7, 2608-2613, 1st Floor, Bank Delhi Street, Karol Bagh, Delhi- 110005 (Appellant) (Respondent) PAN: AAJCS8124N Assessee by : Shri Arijit Chakraborty, Adv Revenue by: Shri Mahesh Kumar, CIT (DR) Date of Hearing 18/08/2025 Date of pronouncement 14/11/2025 O R D E R PER M. BALAGANESH, A. M.: The appeal in ITA Nos.218 & 2019/Del/2023 for AY 2015-16 & 1.…

Srs Panchratan Diamonds Pvt Ltd., New Delhi vs. DCIT Central Circle-7, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 218/DEL/2023[2015-16]Status: DisposedITAT Delhi14 Nov 2025AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Arijit Chakraborty, AdvFor Respondent: Shri Mahesh Kumar, CIT (DR)

Section 132Section 143(2)Section 153ASection 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 218 & 219/Del/2023 (Assessment Years: 2015-16 & 2016-17) SRS Panchratan Diamonds Vs. DCIT, Pvt. Ltd, Central Circle-7, 2608-2613, 1st Floor, Bank Delhi Street, Karol Bagh, Delhi- 110005 (Appellant) (Respondent) PAN: AAJCS8124N Assessee by : Shri Arijit Chakraborty, Adv Revenue by: Shri Mahesh Kumar, CIT (DR) Date of Hearing 18/08/2025 Date of pronouncement 14/11/2025 O R D E R PER M. BALAGANESH, A. M.: The appeal in ITA Nos.218 & 2019/Del/2023 for AY 2015-16 & 1.…

Wockhardt Limited, Aurangabad vs. The Assistant Commissioner of Income Tax Central Circle 2(1), Pune

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

ITA 837/PUN/2025[2016-17]Status: DisposedITAT Pune10 Nov 2025AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Manthan ShahFor Respondent: Shri Amit Bobde

Section 127Section 132Section 132(4)Section 143(2)Section 153C

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.837, 835 & 836/PUN/2025 धििाारण वर्ा / Assessment Years : 2016-17, 2017-18 & 2018-19 Wockhardt Limited, Assistant Commissioner of Income Tax, D-4, MIDC, Chikalthana, Central Circle-2(1), Pune Aurangabad-431006 Vs. PAN : AAACW2472M अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Manthan Shah Department by : Shri Amit Bobde Date of hearing : 13-08-2025 Date of 10-11-2025 Pronouncement : आदेश / ORDER P…

Wockhardt Limited, Aurangabad vs. The Assistant Commissioner of Income Tax Central Circle 2(1), Pune

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

ITA 836/PUN/2025[2018-19]Status: DisposedITAT Pune10 Nov 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Manthan ShahFor Respondent: Shri Amit Bobde

Section 127Section 132Section 132(4)Section 143(2)Section 153C

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.837, 835 & 836/PUN/2025 धििाारण वर्ा / Assessment Years : 2016-17, 2017-18 & 2018-19 Wockhardt Limited, Assistant Commissioner of Income Tax, D-4, MIDC, Chikalthana, Central Circle-2(1), Pune Aurangabad-431006 Vs. PAN : AAACW2472M अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Manthan Shah Department by : Shri Amit Bobde Date of hearing : 13-08-2025 Date of 10-11-2025 Pronouncement : आदेश / ORDER P…

Wockhardt Limited, Aurangabad vs. The Assistant Commissioner of Income Tax Central Circle-2(1), Pune

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

ITA 835/PUN/2025[2017-18]Status: DisposedITAT Pune10 Nov 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.837, 835 & 836/Pun/2025 निर्धारण वर्ष / Assessment Years : 2016-17, 2017-18 & 2018-19 Wockhardt Limited, D-4, Midc, Chikalthana, Aurangabad-431006 Vs. Assistant Commissioner Of Income Tax, Central Circle-2(1), Pune Pan : Aaacw2472M अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Shri Manthan Shah Shri Amit Bobde 13-08-2025 10-11-2025 आदेश / Order Per Astha Chandra, Jm : The Above Three Captioned Appeals Filed By The Assessee Are Directed Against The Separate Order(S) All Dated 27.01.2025 Of The Ld. Commissioner Of Income Tax (Appeals)-12, Pune ["Cit(A)"] Pertaining To Assessment Years ("Ays") 2016-17, 2017-18 & 2018-19. Since, The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Department byFor Respondent: Date of hearing

Section 127Section 132Section 132(4)Section 143(2)Section 153C

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.837, 835 & 836/PUN/2025 निर्धारण वर्ष / Assessment Years : 2016-17, 2017-18 & 2018-19 Wockhardt Limited, D-4, MIDC, Chikalthana, Aurangabad-431006 Vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Pune PAN : AAACW2472M अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Department by : Date of hearing : Date of Pronouncement : Shri Manthan Shah Shri Amit Bobde 13-08-2025 10-11-2025 आदेश / ORDER PE…

Assistant Commissioner of Income Tax, Central Circle-3, Sura, Surat vs. Pipodra Textile Park LLP, Surat

ITA 795/SRT/2024[2018-19]Status: DisposedITAT Surat31 Oct 2025AY 2018-19

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.795/Srt/2024 Assessment Year: (2018-19) (Hybrid Hearing) Acit, Vs. Pipodra Textile Park Llp, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasfp8206B (Appellant) (Respondent) ""या"ेप सं /Co No.27/Srt/2024 (Ay 2018-19) (A/O Ita No.795/Srt/2024 Pipodra Textile Park Llp Vs. Acit, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat– 395 002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasfp 8206 B (Co-Objector) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By Shri Ramesh Malpani, Ca राज"वक" ओर से /Respondent By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई क" तार"ख/Date Of Hearing 03/09/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 31/10/2025

Section 153CSection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.795/SRT/2024 Assessment Year: (2018-19) (Hybrid Hearing) ACIT, vs. Pipodra Textile Park LLP, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat - 395002 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASFP8206B (Appellant) (Respondent) ""या"ेप सं /CO No.27/SRT/2024 (AY 2018-19) (A/o ITA No.795/SRT/2024 Pipodra Textile Park LLP Vs. ACIT, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat– 395 002 Surat "थायीलेखासं./जीआइआरसं./PA…

M/S. Sabari Diamonds & Jewels, Tirupur vs. DCIT, CC-3(3), Chennai

In the result, captioned appeals of the assessee are allowed

ITA 1999/CHNY/2025[2021-22]Status: DisposedITAT Chennai24 Oct 2025AY 2021-22

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1996 To 1999/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22 V. M/S. Sabari Diamonds & Jewels, The Dcit, 6, Sabari Street, Central Circle-3(3), Binny Compound, Chennai. Tirupur-641 601. [Pan: Abgfs 4243 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Banusekar, AdvocateFor Respondent: Ms.R. Anitha, Addl.CIT

Section 132Section 250Section 270ASection 270A(9)(e)

…ns based on the same without any corroborative evidence is not valid in the eyes of law. In support of the same, the Ld. AR relied on the following decisions: a) CIT(A) v Sunil Kumar Sharma [2024] 165 taxmann.com 846 (SC) b) DCIT v Sunil Kumar Sharma [2024] 469 ITR 197 (Kar) c) Common Cause (A Registered Society) v UOI [2017] 394 ITR 220 (SC) d) CBI v V.C.Shukla and Others [1998] 3 SCC 410 It was also submitted that the Assessing Officer has not brought on record any material or other corroborative evidence to show that the assessee had indeed made unaccounted purchases from MJPL. In fact, even the statements…

M/S. Sabari Diamonds & Jewels, Tirupur vs. DCIT, CC-3(3), Chennai

In the result, captioned appeals of the assessee are allowed

ITA 1998/CHNY/2025[2020-21]Status: DisposedITAT Chennai24 Oct 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1996 To 1999/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22 V. M/S. Sabari Diamonds & Jewels, The Dcit, 6, Sabari Street, Central Circle-3(3), Binny Compound, Chennai. Tirupur-641 601. [Pan: Abgfs 4243 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Banusekar, AdvocateFor Respondent: Ms.R. Anitha, Addl.CIT

Section 132Section 250Section 270ASection 270A(9)(e)

…ns based on the same without any corroborative evidence is not valid in the eyes of law. In support of the same, the Ld. AR relied on the following decisions: a) CIT(A) v Sunil Kumar Sharma [2024] 165 taxmann.com 846 (SC) b) DCIT v Sunil Kumar Sharma [2024] 469 ITR 197 (Kar) c) Common Cause (A Registered Society) v UOI [2017] 394 ITR 220 (SC) d) CBI v V.C.Shukla and Others [1998] 3 SCC 410 It was also submitted that the Assessing Officer has not brought on record any material or other corroborative evidence to show that the assessee had indeed made unaccounted purchases from MJPL. In fact, even the statements…

M/S. Sabari Diamonds & Jewels, Tirupur vs. DCIT, Central Circle-3(3), Chennai

In the result, captioned appeals of the assessee are allowed

ITA 1997/CHNY/2025[2019-20]Status: DisposedITAT Chennai24 Oct 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1996 To 1999/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22 V. M/S. Sabari Diamonds & Jewels, The Dcit, 6, Sabari Street, Central Circle-3(3), Binny Compound, Chennai. Tirupur-641 601. [Pan: Abgfs 4243 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Banusekar, AdvocateFor Respondent: Ms.R. Anitha, Addl.CIT

Section 132Section 250Section 270ASection 270A(9)(e)

…ns based on the same without any corroborative evidence is not valid in the eyes of law. In support of the same, the Ld. AR relied on the following decisions: a) CIT(A) v Sunil Kumar Sharma [2024] 165 taxmann.com 846 (SC) b) DCIT v Sunil Kumar Sharma [2024] 469 ITR 197 (Kar) c) Common Cause (A Registered Society) v UOI [2017] 394 ITR 220 (SC) d) CBI v V.C.Shukla and Others [1998] 3 SCC 410 It was also submitted that the Assessing Officer has not brought on record any material or other corroborative evidence to show that the assessee had indeed made unaccounted purchases from MJPL. In fact, even the statements…

M/S. Sabari Diamonds & Jewels, Tirupur vs. DCIT, CC-3(3), Chennai

In the result, captioned appeals of the assessee are allowed

ITA 1996/CHNY/2025[2018-19]Status: DisposedITAT Chennai24 Oct 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1996 To 1999/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22 V. M/S. Sabari Diamonds & Jewels, The Dcit, 6, Sabari Street, Central Circle-3(3), Binny Compound, Chennai. Tirupur-641 601. [Pan: Abgfs 4243 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Banusekar, AdvocateFor Respondent: Ms.R. Anitha, Addl.CIT

Section 132Section 250Section 270ASection 270A(9)(e)

…ns based on the same without any corroborative evidence is not valid in the eyes of law. In support of the same, the Ld. AR relied on the following decisions: a) CIT(A) v Sunil Kumar Sharma [2024] 165 taxmann.com 846 (SC) b) DCIT v Sunil Kumar Sharma [2024] 469 ITR 197 (Kar) c) Common Cause (A Registered Society) v UOI [2017] 394 ITR 220 (SC) d) CBI v V.C.Shukla and Others [1998] 3 SCC 410 It was also submitted that the Assessing Officer has not brought on record any material or other corroborative evidence to show that the assessee had indeed made unaccounted purchases from MJPL. In fact, even the statements…

DCIT v. Sunil Kumar Sharma

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Judgments citing DCIT v. Sunil Kumar Sharma

Lalit Kumar, Bangalore vs. DCIT, Central Circle-1(3), Bangalore

Lalit Kumar, Bangalore vs. DCIT, Central Circle-1(3), Bangalore

Lalit Kumar, Bangalore vs. DCIT, Central Circle-1(3), Bangalore

Lalit Kumar, Bangalore vs. DCIT, Central Circle-1(3), Bangalore

Lalit Kumar, Bengaluru vs. DCIT, Central Circle-1(3), Bangalore

M/S Ls Contractors Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle- 30, Delhi

M/S Ls Contractors Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle- 30, Delhi

Assistant Commissioner of Income Tax, Central Circle-2, Trichy vs. Ramasamy Rajasehar, Perambalur

S R Constructions, Bangalore vs. DCIT, Central Circle-2(2), Bengaluru

S R Constructions, Bangalore vs. DCIT, Central Circle-2(2), Bangalore

Srs Panchratan Diamonds Pvt Ltd, Delhi vs. DCIT Central Circle-7, New Delhi

Srs Panchratan Diamonds Pvt Ltd., New Delhi vs. DCIT Central Circle-7, New Delhi

Wockhardt Limited, Aurangabad vs. The Assistant Commissioner of Income Tax Central Circle 2(1), Pune

Wockhardt Limited, Aurangabad vs. The Assistant Commissioner of Income Tax Central Circle 2(1), Pune

Wockhardt Limited, Aurangabad vs. The Assistant Commissioner of Income Tax Central Circle-2(1), Pune

Assistant Commissioner of Income Tax, Central Circle-3, Sura, Surat vs. Pipodra Textile Park LLP, Surat

M/S. Sabari Diamonds & Jewels, Tirupur vs. DCIT, CC-3(3), Chennai

M/S. Sabari Diamonds & Jewels, Tirupur vs. DCIT, CC-3(3), Chennai

M/S. Sabari Diamonds & Jewels, Tirupur vs. DCIT, Central Circle-3(3), Chennai

M/S. Sabari Diamonds & Jewels, Tirupur vs. DCIT, CC-3(3), Chennai