Deputy Commissioner of Income-tax v. Rajat Agarwal

27 Taxmann.com 166Reported decision2012#13947 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 132Section 143(3)Section 153ASection 153Aa(1)(b)

Issues it is cited on

circle ratesection 48section 132(4a)section 69bsection 292csection 50csection 50loose papersfair market valuesection 201documents seizedsection 115bb

Judgments citing Deputy Commissioner of Income-tax v. Rajat Agarwal

BALWANT SIINGH,BATHINDA vs. DCITACIT(CEN)-2, CHANDIGARH

In the result, appeal of the Assessee is allowed

ITA 850/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh10 Sept 2025AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM Balwant Singh आयकर अपील सं. / ITA No. 850/Chd/2024 निर्धारण वर्ष / Assessment Years : 2017-18 H.No. 93-94, Model Town, Bathinda Punjab-151001 स्थायी लेखा सं./ PAN NO: BZAPS9230A अपीलार्थी/ Appellant निर्धारिती की ओर से/Assessee by : राजस्व की ओर से/ Revenue by : सुनवाई की तारीख / Date of Hearing: उदघोषणा की तारीख/Date of Pronouncement : आदेश/Order PER KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 132Section 153A

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 850/Chd/ 2024 िनधा"रण वष" / Assessment Years : 2017-18 Balwant Singh बनाम The DCIT ACIT(Cen)-2 H.No. 93-94, Model Town, Bathinda Chandigarh Punjab-151001 "ायी लेखा सं./PAN NO: BZAPS9230A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain Aggarwal, ITP राज" की ओर से/ Revenue by : Shr…

DCIT, CC GZBD , GHAZIABAD vs. YUGANK GOYAL , GHAZIABAD

ITA 1808/DEL/2021[2015-16]Status: DisposedITAT Delhi19 Jan 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

DCIT CC, , GZBD vs. BANKEY BEHARI GOYAL, AGRA

ITA 1807/DEL/2021[2017-2018]Status: DisposedITAT Delhi19 Jan 2023AY 2017-2018

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

MAANYA GOYAL ,UTTAR PRADESH vs. DCIT,CENTRAL CIRCLE, GHAZIABAD , GZBD

ITA 1536/DEL/2021[2018-2019]Status: DisposedITAT Delhi19 Jan 2023AY 2018-2019

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

BANKEY BEHARI GOYAL ,AGRA (U.P) vs. DCIT,CENTRAL CIRCLE GHAZIABAD, UTTARPRADESH

ITA 1535/DEL/2021[2018-2019]Status: DisposedITAT Delhi19 Jan 2023AY 2018-2019

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

YUGANK GOYAL,AGRA vs. DCIT, CC, GHAZIABAD

ITA 1534/DEL/2021[2015-16]Status: DisposedITAT Delhi19 Jan 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

ANI BALA GOYAL,AGRA vs. DCIT, CC, GHAIZABAD

ITA 1533/DEL/2021[2018-19]Status: DisposedITAT Delhi19 Jan 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A : NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN AAPPB5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 vs. Ghaziabad 201002 PAN BLXPS7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner of Income- 6/204, Tik…

Deputy Commissioner of Income-tax v. Rajat Agarwal (27 Taxmann.com 166) — Cited in 7 Judgments | BharatTax