Harsh W Chadha v. DDIT

9 Taxmann.com 1High Court2011#5181 most cited

What is Harsh W Chadha v. DDIT authority for?

Transactions that are blatantly suspicious are subject to the rules of suspicious transactions, especially when they involve cash credits under section 68 or unexplained expenditure under section 69C.

23

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

Also referred to as

Harsh W Chadha v. DDIT · 9 Taxmann.com 1 · section 68 · section 69C · suspicious transactions · probability of surrounding circumstances · cash credits · unexplained expenditure

Issues it is cited on

Judgments citing Harsh W Chadha v. DDIT

INCOME TAX OFFICER, KOLKATA vs. SONU MARKETING PRIVATE LIMITED, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 923/KOL/2025[2016-17]Status: DisposedITAT Kolkata01 Jul 2025AY 2016-17

Bench: Shri George Mathanito, Ward-5(1), Kolkata Vs M/S Sonu Marketing Pvt. Ltd. 71/3, Kankurgachi, Kolkata-700054 Pan No. :Aadcs 5515 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. राजस्व की ओर से /Revenue By : Shri S.B.Chakraborthy, Sr. Dr नििााररती की ओर से /Assessee By : Ms. Vidhi Ladia, Ar सुनवाई की तारीख / Date Of Hearing : 01/07/2025 घोषणा की तारीख/Date Of Pronouncement : 01.07.2025 आदेश / O R D E R This Is An Appeal Filed By The Revenue Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 19.03.2025, Passed In Din & Order No.Itba/Nfac/S/250/2024-25/1074708973(1) For The Assessment Year 2016-2017. 2. Shri S.B.Chakraborthy, Ld.Sr. Dr Appeared On Behalf Of The Revenue & Ms. Vidhi Ladia, Ld. Ar Appeared On Behalf Of The Assessee. 3. In The Revenue'S Appeal The Revenue Has Raised The Following Grounds:- 1. Whether On Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Deleting The Addition Of Rs. 29.48,304/- On Account Of Non-Genuine Losses. 2. Whether On The Facts & Circumstances Of The Case & In Law, The Cit(A) Erred In Deciding The Case In Favour Of The Assessee By Misinterpreting The Relevant Terms Of The Decisions Hon'Ble Supreme Court In The Cases Of Uoi Vs. Ashish Agarwalla (2022 Scc Online Sc 543) & Uoi Vs. Rajeev Bansal (Dated 03.10.2024) [Civil Appeal No. 8629 Of 2024].

For Appellant: Ms. Vidhi Ladia, ARFor Respondent: Shri S.B.Chakraborthy, Sr. DR
Section 68

…आयकर अपीलीय अधिकरण,“एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER ITO, Ward-5(1), Kolkata Vs M/s Sonu Marketing Pvt. Ltd. 71/3, Kankurgachi, Kolkata-700054 PAN No. :AADCS 5515 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. राजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR नििााररती की ओर से /Assessee by : Ms. Vidhi Ladia, AR सुनवाई की तारीख / Date of Hearing : 01/07/2025 घोषणा की तारीख/Date of Pronouncement : 01.07.2025 आदेश / O R D E R This is an appeal filed by the revenu…

ASSISTANT COMMISSIONER OF INCOME TAX, CIR - 1(3), SURAT vs. RAJGREEN INFRALINK LLP, SURAT

In the result, the ground No

ITA 375/SRT/2023[2018-19]Status: DisposedITAT Surat26 Oct 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 68

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.257 & 375/SRT/2023 (AY 2018-19) (Hearing in Physical Court) Rajgreen Infralink LLP Deputy Commissioner of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 PAN No. AAVFR 8064 N Assistant Commissioner of Income- Rajgreen Infralink LLP Vs tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3rd Floor, Anavi…

RAJGREEN INFRALINK LLP,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(3), SURAT

In the result, the ground No

ITA 257/SRT/2023[2018-19]Status: DisposedITAT Surat26 Oct 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 68

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.257 & 375/SRT/2023 (AY 2018-19) (Hearing in Physical Court) Rajgreen Infralink LLP Deputy Commissioner of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 PAN No. AAVFR 8064 N Assistant Commissioner of Income- Rajgreen Infralink LLP Vs tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3rd Floor, Anavi…

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