(iii) NEERAT SINGAL v. ASSISTANT COMMISSIONER OF INCOME TAX (DELHI TRIBUNAL)

101 DTR 238High Court2014#18654 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing (iii) NEERAT SINGAL v. ASSISTANT COMMISSIONER OF INCOME TAX (DELHI TRIBUNAL)

RAJ KUMAR JAIN,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 323/JPR/2022[2014-15]Status: DisposedITAT Jaipur08 Dec 2022AY 2014-15

For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri P.R. Meena (CIT)

Section 132Section 132(4)Section 133ASection 139(1)Section 143(3)Section 153B(1)(b)Section 271Section 271ASection 271aSection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 323/JP/2022 Assessment Year : 2014-15. cuke Shri Raj Kumar Jain Assistant Commissioner of Vs. 602, Plearl Passion, Income Tax, Rajendra Marg, Bapu Nagar, Central Circle-2, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABDPJ 8188 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L.…

SHRI RAM DAS MAHESHWARI,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

ITA 421/JPR/2018[2013-14]Status: DisposedITAT Jaipur14 Jun 2018AY 2013-14

For Appellant: Shri S.L. Poddar (Adv) &For Respondent: Shri Varinder Mehta (CIT-DR)

Section 132(4)Section 263Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 421/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Ram Das Maheshwari, Pr. Commissioner of Vs. 69, Sukh Sagar, Sardar Patel Income Tax, Jaipur-1, Marg, Dhuleshwar Garden, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADAPM 3717 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Adv) & Shri Isha Kanoongo…

SHRI ASHOK KUMAR MAHESHWARI,JAIPUR vs. PR. COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

ITA 419/JPR/2018[2013-14]Status: DisposedITAT Jaipur14 Jun 2018AY 2013-14

For Appellant: Shri S.L. Poddar (Adv) &For Respondent: Shri Varinder Mehta (CIT-DR)

Section 132(4)Section 263Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 419/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Ashok Kumar Maheshwari, Pr. Commissioner of Vs. 69, Sukh Sagar, Sardar Patel Income Tax, Jaipur-1, Marg, Dhuleshwar Garden, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABHPM 3498 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Adv) & Shri Isha Kanoo…

SH. SHUMS INAYATALI SOOMAR,NEW DELHI vs. ACIT, NEW DELHI

In the result, stay petition is dismissed as infructurous and the

ITA 2845/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Oct 2017AY 2012-13

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.N. Chary

Section 153ASection 271(1)(c)Section 271A

…nalty is levied on altogether a different charge that the assessee was not able to substantiate the manner in which such undisclosed income was earned. Basing on the decisions reported in CIT vs. Mahendra C. Shah in 299 ITR 305, Neerat Singal vs. Asstt. CIT 101 DTR 238 (Del. ‘E’), CIT vs. Radha Kishan Goel in 278 ITR 454 and DCIT vs. Sulochanadevi 5 ITA No. 2845/Del/2017 & Stay No. 347/Del/2017 A. Agarwal in ITA No. 1052/Adh./2012, he argued that in the absence of any query about the manner in which the undisclosed income has been derived and about its substantiation, raised by the AO during the course of re…