Delhi 3.Shri Neeraj Goel v. ACIT Central Circle-28, Delhi

176 Taxmann.com 392High Court2025#19642 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 115BBESection 132Section 132(4)Section 132(4A)Section 271DSection 292CSection 69ASection 131

Issues it is cited on

cost of improvementsection 271dsection 132(4a)section 292csection 132(4)section 131section 115bbeincriminating materialsearch and seizuresection 69asection 132section 250

Judgments citing Delhi 3.Shri Neeraj Goel v. ACIT Central Circle-28, Delhi

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, appeal of the assessee in ITA No

ITA 6217/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2026AY 2015-16

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: Shri Ruchesh Sinha, AdvFor Respondent: Shri Sumer Singh Meena,CIT-DR
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.6217/DEL/2018[A.Y 2015-16] Shri Dheeraj Chaudhary Vs. The A.C.I.T. Flat No. 1A, Empire Estate Central Circle – 8 Sultanpur, M.G. Road, New Delhi New Delhi PAN: AASPK 9267 B (Applicant) (Respondent) Assessee By : Shri Ruchesh Sinha, Adv Department By :Shri Sumer Singh Meena,CIT-DR Date of Hearing : 09.12.2025 Date of Pronouncement : 11.02.2026 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- Thisappealby the assessee is preferred against the order of the…

JUGALKISHORE BANARASILAL SARAF,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL CIRCLE-2(1), MUMBAI, MUMBAI

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

ITA 5059/MUM/2025[2020-21]Status: DisposedITAT Mumbai22 Dec 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Om Prakash Kantjoint Commissioner Of Vs. Jugalkishore Income Tax (Osd), Central Banarasilal Saraf Circle 2(1), Mumbai 12-A, Saraf House, 802, 8Th Floor, Pratistha Hatkesh Co-Op. Hsg. Bhavan, C.G.O. Building, Society, N.M.Road, Maharashi Karve Road, J.V.P.D Scheme, Vile Mumbai- 400020 Parle, Mumbai- 400056 Pan/Gir No. Anrps9847D (Applicant) (Respondent) & Jugalkishore Banarasilal Vs. Joint Commissioner Of Saraf Income Tax (Osd), Central 12-A, Saraf House, Circle 2(1), Mumbai Hatkesh Co-Op. Hsg. Room No. 802, 8Th Floor, Society, N.M.Road, Pratistha Bhavan, Old Cgo J.V.P.D Scheme, Vile Annexe, Maharashi Karve Parle, Mumbai- 400056 Road, Mumbai- 400020 Pan/Gir No. Anrps9847D (Applicant) (Respondent) Shri. Himanshu Gandhi Revenue By Ms. Kavitha Kaushik,Sr.-Dr.

Section 132Section 250Section 694Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Joint Commissioner of Vs. Jugalkishore income Tax (OSD), Central Banarasilal Saraf Circle 2(1), Mumbai 12-A, Saraf house, 802, 8th floor, Pratistha Hatkesh Co-op. Hsg. bhavan, C.G.O. Building, Society, N.M.Road, Maharashi Karve Road, J.V.P.D Scheme, Vile Mumbai- 400020 Parle, Mumbai- 400056 PAN/GIR No. ANRPS9847D (Applicant) (Respondent) & Jugalkishore Banarasilal Vs. Joint Commissioner of Saraf income Tax (OSD), Central 12-A, Saraf house, Circle 2(1), Mumba…

JUGALKISHORE BANARASILAL SARAF,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL CIRCLE-2(1), MUMBAI, MUMBAI

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

ITA 5058/MUM/2025[2019-20]Status: DisposedITAT Mumbai22 Dec 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Om Prakash Kantjoint Commissioner Of Vs. Jugalkishore Income Tax (Osd), Central Banarasilal Saraf Circle 2(1), Mumbai 12-A, Saraf House, 802, 8Th Floor, Pratistha Hatkesh Co-Op. Hsg. Bhavan, C.G.O. Building, Society, N.M.Road, Maharashi Karve Road, J.V.P.D Scheme, Vile Mumbai- 400020 Parle, Mumbai- 400056 Pan/Gir No. Anrps9847D (Applicant) (Respondent) & Jugalkishore Banarasilal Vs. Joint Commissioner Of Saraf Income Tax (Osd), Central 12-A, Saraf House, Circle 2(1), Mumbai Hatkesh Co-Op. Hsg. Room No. 802, 8Th Floor, Society, N.M.Road, Pratistha Bhavan, Old Cgo J.V.P.D Scheme, Vile Annexe, Maharashi Karve Parle, Mumbai- 400056 Road, Mumbai- 400020 Pan/Gir No. Anrps9847D (Applicant) (Respondent) Shri. Himanshu Gandhi Revenue By Ms. Kavitha Kaushik,Sr.-Dr.

Section 132Section 250Section 694Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Joint Commissioner of Vs. Jugalkishore income Tax (OSD), Central Banarasilal Saraf Circle 2(1), Mumbai 12-A, Saraf house, 802, 8th floor, Pratistha Hatkesh Co-op. Hsg. bhavan, C.G.O. Building, Society, N.M.Road, Maharashi Karve Road, J.V.P.D Scheme, Vile Mumbai- 400020 Parle, Mumbai- 400056 PAN/GIR No. ANRPS9847D (Applicant) (Respondent) & Jugalkishore Banarasilal Vs. Joint Commissioner of Saraf income Tax (OSD), Central 12-A, Saraf house, Circle 2(1), Mumba…

JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE 2(1), MUMBAI, MUMBAI vs. JUGALKISHORE BANARASILAL SARAF, MUMBAI

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

ITA 2431/MUM/2025[2022-23]Status: DisposedITAT Mumbai22 Dec 2025AY 2022-23

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Om Prakash Kantjoint Commissioner Of Vs. Jugalkishore Income Tax (Osd), Central Banarasilal Saraf Circle 2(1), Mumbai 12-A, Saraf House, 802, 8Th Floor, Pratistha Hatkesh Co-Op. Hsg. Bhavan, C.G.O. Building, Society, N.M.Road, Maharashi Karve Road, J.V.P.D Scheme, Vile Mumbai- 400020 Parle, Mumbai- 400056 Pan/Gir No. Anrps9847D (Applicant) (Respondent) & Jugalkishore Banarasilal Vs. Joint Commissioner Of Saraf Income Tax (Osd), Central 12-A, Saraf House, Circle 2(1), Mumbai Hatkesh Co-Op. Hsg. Room No. 802, 8Th Floor, Society, N.M.Road, Pratistha Bhavan, Old Cgo J.V.P.D Scheme, Vile Annexe, Maharashi Karve Parle, Mumbai- 400056 Road, Mumbai- 400020 Pan/Gir No. Anrps9847D (Applicant) (Respondent) Shri. Himanshu Gandhi Revenue By Ms. Kavitha Kaushik,Sr.-Dr.

Section 132Section 250Section 694Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Joint Commissioner of Vs. Jugalkishore income Tax (OSD), Central Banarasilal Saraf Circle 2(1), Mumbai 12-A, Saraf house, 802, 8th floor, Pratistha Hatkesh Co-op. Hsg. bhavan, C.G.O. Building, Society, N.M.Road, Maharashi Karve Road, J.V.P.D Scheme, Vile Mumbai- 400020 Parle, Mumbai- 400056 PAN/GIR No. ANRPS9847D (Applicant) (Respondent) & Jugalkishore Banarasilal Vs. Joint Commissioner of Saraf income Tax (OSD), Central 12-A, Saraf house, Circle 2(1), Mumba…

Delhi 3.Shri Neeraj Goel v. ACIT Central Circle-28, Delhi (176 Taxmann.com 392) — Cited in 4 Judgments | BharatTax