DCIT v. Sunil Kumar Sharma

159 Taxmann.com 179High Court2024#297 most cited

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.

269

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2024 to 2026.

Also referred to as

DCIT v. Sunil Kumar Sharma · section 153C · incriminating material · loose jottings · books of account · satisfaction note · assessment year specific · search and seizure assessment · section 132 · Karnataka High Court · Supreme Court approval

Also reported as

469 ITR 197

Sections most often in play

Section 153CSection 143(3)Section 132Section 153ASection 144Section 115BBESection 292CSection 153D

Issues it is cited on

section 153b(i)(a)section 132(8)section 132(9a)section 153(1)(a)section 158bdsection 145aincome tax settlement commissiondumb documentsvaluation of sharessection 65bsection 65section 144a

Judgments citing DCIT v. Sunil Kumar Sharma

Deepak Kantilal Jain, Pune vs. ACIT, Central Circle 2(1), Pune

The appeal stands dismissed

ITA 1267/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar 881/82, Bhavani Peth, Pune 411042 PAN: ABQPP3777L (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami 484, Budhwar Peth, Pune 411002 PAN: AMFPG6302G (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhikulal Sh…

Deepak Kantilal Jain, Pune vs. ACIT, Central Circle 2(1), Pune

The appeal stands dismissed

ITA 1265/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar 881/82, Bhavani Peth, Pune 411042 PAN: ABQPP3777L (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami 484, Budhwar Peth, Pune 411002 PAN: AMFPG6302G (Appellant) Vs. ACIT Central Circle 2(1), Pune (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhikulal Sh…

Ramanlal Bhikulal Shah, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1264/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar ACIT Central Circle 881/82, Bhavani Peth, Vs. 2(1), Pune Pune – 411042 PAN: ABQPP3777L (Appellant) (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami ACIT Central Circle 484, Budhwar Peth, 2(1), Pune Vs. Pune – 411002 PAN: AMFPG6302G (Appellant) (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhi…

Chitra Narendra Parmar, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1262/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1262 & 1269/PUN/2024 Assessment years : 2016-17 & 2017-18 Chitra Narendra Parmar ACIT Central Circle 881/82, Bhavani Peth, Vs. 2(1), Pune Pune – 411042 PAN: ABQPP3777L (Appellant) (Respondent) ITA Nos.1263 & 1272/PUN/2024 Assessment years : 2016-17 & 2017-18 Ashok Bharti Goswami ACIT Central Circle 484, Budhwar Peth, 2(1), Pune Vs. Pune – 411002 PAN: AMFPG6302G (Appellant) (Respondent) ITA Nos.1264 & 1268/PUN/2024 Assessment years : 2016-17 & 2017-18 Ramanlal Bhi…

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and Cross-Objections

ITA 3192/CHNY/2024[2020-21]Status: DisposedITAT Chennai30 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3188 To 3192/Chny/2024 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 To 26/Chny/2025 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 The Acit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement V. : : : : Kasthoori Raja Dhanush, Old No.16/5, New No.33/5, Rajamannar Street, Thyagaraya Nagar, Chennai-600 017. [Pan: Actpv 0618 E] (प्रत्यर्थी/Respondent/Cross- Objector) Mrs. Sheila Parthasarthy, Cit Mr. N. Arjun Raj, Advocate 28.04.2025 30.06.2025 आदेश / Order Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) 19, Chennai (Hereinafter Referred To As `Ld.Cit(A) `) All Dated 17.10.2024 For The

Section 132Section 153ASection 15ASection 271D

…आयकर अपीलीय अधिकरण, 'बी'न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3188 to 3192/Chny/2024 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 to 26/Chny/2025 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 The ACIT, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) Department by Assessee by सुनवाईकीतारीख/Date of Hearing घोषणाकीतारीख /Da…

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3190/CHNY/2024[2017-18]Status: DisposedITAT Chennai30 Jun 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…आयकर अपीलीय अिधकरण, ‘बी’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3188 to 3192/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 to 26/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 v. The ACIT, Kasthoori Raja Dhanush, Central Circle-2(2), Old No.16/5, New No.33/5, Chennai. Rajamannar Street, Thyagaraya Nagar, Chennai-600…

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3189/CHNY/2024[2016-17]Status: DisposedITAT Chennai30 Jun 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…आयकर अपीलीय अिधकरण, ‘बी’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3188 to 3192/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 to 26/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 v. The ACIT, Kasthoori Raja Dhanush, Central Circle-2(2), Old No.16/5, New No.33/5, Chennai. Rajamannar Street, Thyagaraya Nagar, Chennai-600…

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3188/CHNY/2024[2015-16]Status: DisposedITAT Chennai30 Jun 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…आयकर अपीलीय अिधकरण, ‘बी’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3188 to 3192/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 to 26/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 v. The ACIT, Kasthoori Raja Dhanush, Central Circle-2(2), Old No.16/5, New No.33/5, Chennai. Rajamannar Street, Thyagaraya Nagar, Chennai-600…

Atul Manoharrao Yamsanwar, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

In the result, appeal of the Assessee is allowed

ITA 249/NAG/2022[2013-14]Status: DisposedITAT Nagpur09 Jun 2025AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri K.M. Roy, Hon’Ble Accountant, Member Atul Manoharrao Yamsanwar V. Acit – Central Circle – 2(1) Plot No. 33, Manoharrao Room No. 312, 3Rd Floor Khare Town, Dharampeth Aayakar Bhavan, Telangkhedi Road Nagpur - 440010 Civil Lines, Nagpur - 440001 Pan – Aaepy4543Q (Appellant) (Respondent)

Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI K.M. ROY, HON’BLE ACCOUNTANT, MEMBER Atul Manoharrao Yamsanwar v. ACIT – Central Circle – 2(1) Plot No. 33, Manoharrao Room No. 312, 3rd Floor Khare Town, Dharampeth Aayakar Bhavan, Telangkhedi Road Nagpur - 440010 Civil Lines, Nagpur - 440001 PAN – AAEPY4543Q (Appellant) (Respondent) Assessee Represented by : Shri Saket Bhattad, Advocate Revenue Represented by : Shri Sandipkumar Salunke, CIT(DR) Date of conclusion of hearing : 18.03.2025 Date of pronouncement of order : 09/06/2025 O R D E R P…

Deputy Commissioner of Income Tax, Central Circle - 2(4), Bengaluru vs. Sri Adichunchanagiri Shikhana Trust, Mandya

ITA 1207/BANG/2024[2011-12]Status: DisposedITAT Bangalore22 May 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Bharath L, CAFor Respondent: Smt. Vidya K., Jt.CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 234ASection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1096/Bang/2024 Assessment year : 2011-12 Sri Adichunchanagiri Shikshana Trust, Sri Adichunchanagiri Kshetra, Bellur Hobli, Mysore Tumkur Road, Nagamangala Taluk, Mandya. 571 811. PAN: AAATS 3584P Vs. The Deputy Commissioner of Income, Central Circle 2(4), Bengaluru. APPELLANT RESPONDENT ITA Nos.1207/Bang/2024 Assessment year : 2011-12 The Deputy Commissioner of Income, Central Circle 2(4), Bengaluru. Vs. Sri Adichunchanagiri Shikshana Trust, Sri Adichunch…

M/S. Sri . Adichunchanagiri Shilkshana Trust, Mandya vs. The Deputy Commissioner of Income Tax, Central Circle-2(4), Bengaluru

ITA 1096/BANG/2024[2011-12]Status: DisposedITAT Bangalore22 May 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Bharath L, CAFor Respondent: Smt. Vidya K., Jt.CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1096/Bang/2024 Assessment year : 2011-12 Sri Adichunchanagiri Shikshana Trust, Sri Adichunchanagiri Kshetra, Bellur Hobli, Mysore Tumkur Road, Nagamangala Taluk, Mandya. 571 811. PAN: AAATS 3584P APPELLANT Vs. The Deputy Commissioner of Income, Central Circle 2(4), Bengaluru. RESPONDENT ITA Nos.1207/Bang/2024 Assessment year : 2011-12 The Deputy Commissioner of Income, Central Circle 2(4), Bengaluru. Vs. Sri Adichunchanagiri Shikshana Trust, Sri Adichunchana…

Deputy Commissioner of Income-Tax, Madurai vs. M/S Industrial Mineral Co., 100% Eou, Tuticorin

In the result, the assessee’s appeal ITA No

ITA 529/CHNY/2023[2012]Status: DisposedITAT Chennai21 May 2025

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/S. Industrial Mineral Co. 100% Eou Acit बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar So, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ Ita No.529/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) Acit M/S. Industrial Mineral Co. 100% Eou बनाम/ Central Circle-(1), 1/1C, Harbour Express Highway, Vs. Madurai Thermal Nagar So, Tuticorin 628006 "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 143(3)Section 153ASection 153A(1)Section 69B

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग&र, "ाियक सद" के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/s. Industrial Mineral Co. 100% EOU ACIT बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar SO, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./PAN/TAN No. AAAFI-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ ITA No.529/Chny/2023…

Industrial Mineral Co, 100%Eou, Tuticorin vs. ACIT, Central Circle-1, Madurai

In the result, the assessee’s appeal ITA No

ITA 390/CHNY/2023[2012-13]Status: DisposedITAT Chennai21 May 2025AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/S. Industrial Mineral Co. 100% Eou Acit बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar So, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ Ita No.529/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) Acit M/S. Industrial Mineral Co. 100% Eou बनाम/ Central Circle-(1), 1/1C, Harbour Express Highway, Vs. Madurai Thermal Nagar So, Tuticorin 628006 "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 143(3)Section 153ASection 153A(1)Section 69B

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग&र, "ाियक सद" के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/s. Industrial Mineral Co. 100% EOU ACIT बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar SO, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./PAN/TAN No. AAAFI-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ ITA No.529/Chny/2023…

Agra Infraland Developers Private Limited, Agra vs. Joint Commissioner of Income Tax Central Circle Range Central, Agra

The appeals stand partly allowed

ITA 150/AGR/2023[2019-20]Status: DisposedITAT Agra25 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…redence could be given to these documents to make impugned additions in the hands of the assessee in the absence of corroboration of entries as contained therein. 9. The Hon’ble Karnataka High Court in its recent decision titled as CIT vs. Sunil Kumar Sharma (159 Taxmann.com 179; 22.01.2024), rendered in the context of Sec.153C,held that a sheet of paper containing typed entries and in loose form, not shown to form part of the books of accounts regularly maintained by the assessee or his business entities, do not constitute material evidence. The Hon’ble Court referred to the decision of Hon’ble Supreme Court in…

Agra Infraland Developers Private Limited, Agra vs. Joint Commissioner of Income Tax, Central Circle, Range Central, Agra

The appeals stand partly allowed

ITA 149/AGR/2023[2018-19]Status: DisposedITAT Agra25 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…redence could be given to these documents to make impugned additions in the hands of the assessee in the absence of corroboration of entries as contained therein. 9. The Hon’ble Karnataka High Court in its recent decision titled as CIT vs. Sunil Kumar Sharma (159 Taxmann.com 179; 22.01.2024), rendered in the context of Sec.153C,held that a sheet of paper containing typed entries and in loose form, not shown to form part of the books of accounts regularly maintained by the assessee or his business entities, do not constitute material evidence. The Hon’ble Court referred to the decision of Hon’ble Supreme Court in…

Agra Infraland Developers Private Limited, Agra vs. Joint Commissioner of Income Tax, Central Circle, Range Circle, Agra

The appeals stand partly allowed

ITA 148/AGR/2023[2017-18]Status: DisposedITAT Agra25 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…redence could be given to these documents to make impugned additions in the hands of the assessee in the absence of corroboration of entries as contained therein. 9. The Hon’ble Karnataka High Court in its recent decision titled as CIT vs. Sunil Kumar Sharma (159 Taxmann.com 179; 22.01.2024), rendered in the context of Sec.153C,held that a sheet of paper containing typed entries and in loose form, not shown to form part of the books of accounts regularly maintained by the assessee or his business entities, do not constitute material evidence. The Hon’ble Court referred to the decision of Hon’ble Supreme Court in…

Agra Infraland Developers Pvt. Ltd, Agra vs. JCIT, CC, Kanpur

The appeals stand partly allowed

ITA 147/AGR/2023[2016-17]Status: DisposedITAT Agra25 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…redence could be given to these documents to make impugned additions in the hands of the assessee in the absence of corroboration of entries as contained therein. 9. The Hon’ble Karnataka High Court in its recent decision titled as CIT vs. Sunil Kumar Sharma (159 Taxmann.com 179; 22.01.2024), rendered in the context of Sec.153C,held that a sheet of paper containing typed entries and in loose form, not shown to form part of the books of accounts regularly maintained by the assessee or his business entities, do not constitute material evidence. The Hon’ble Court referred to the decision of Hon’ble Supreme Court in…

Agra Infraland Developers Private Limited, Agra vs. Assistant Commissioner of Income Tax, Central Circle, Agra

The appeals stand partly allowed

ITA 146/AGR/2023[2019-20]Status: DisposedITAT Agra25 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…redence could be given to these documents to make impugned additions in the hands of the assessee in the absence of corroboration of entries as contained therein. 9. The Hon’ble Karnataka High Court in its recent decision titled as CIT vs. Sunil Kumar Sharma (159 Taxmann.com 179; 22.01.2024), rendered in the context of Sec.153C,held that a sheet of paper containing typed entries and in loose form, not shown to form part of the books of accounts regularly maintained by the assessee or his business entities, do not constitute material evidence. The Hon’ble Court referred to the decision of Hon’ble Supreme Court in…

Agra Infraland Developers Private Limited, Agra vs. Deputy Commissioner of Income Tax, Central Circle, Agra

The appeals stand partly allowed

ITA 145/AGR/2023[2018-19]Status: DisposedITAT Agra25 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…redence could be given to these documents to make impugned additions in the hands of the assessee in the absence of corroboration of entries as contained therein. 9. The Hon’ble Karnataka High Court in its recent decision titled as CIT vs. Sunil Kumar Sharma (159 Taxmann.com 179; 22.01.2024), rendered in the context of Sec.153C,held that a sheet of paper containing typed entries and in loose form, not shown to form part of the books of accounts regularly maintained by the assessee or his business entities, do not constitute material evidence. The Hon’ble Court referred to the decision of Hon’ble Supreme Court in…

Agra Infraland Developers Private Limited, Agra vs. Deputy Commissioner of Income Tax, Central Circle Agra, Agra

The appeals stand partly allowed

ITA 144/AGR/2023[2017-18]Status: DisposedITAT Agra25 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…redence could be given to these documents to make impugned additions in the hands of the assessee in the absence of corroboration of entries as contained therein. 9. The Hon’ble Karnataka High Court in its recent decision titled as CIT vs. Sunil Kumar Sharma (159 Taxmann.com 179; 22.01.2024), rendered in the context of Sec.153C,held that a sheet of paper containing typed entries and in loose form, not shown to form part of the books of accounts regularly maintained by the assessee or his business entities, do not constitute material evidence. The Hon’ble Court referred to the decision of Hon’ble Supreme Court in…