INCOME-TAX v. KHANDELWAL SHRINGI\nAND CO,RAJASTHAN HIGH COURTOther Citation2017 (11) TMI 1019\n

398 ITR 420High Court2017#24811 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 132 Section 132(1)Section 136 Section 139 Section 142(1)Section 143(3)Section 145(3)Section 147

Issues it is cited on

section 69c section 131 incriminating material undisclosed income search and seizure section 153a section 69 section 25 section 13 prescribed section 250 person

Judgments citing INCOME-TAX v. KHANDELWAL SHRINGI\nAND CO,RAJASTHAN HIGH COURTOther Citation2017 (11) TMI 1019\n

Lakhvir Kaur, Mohali vs. DCIT/ACIT(Cen)-2, Chandigarh

In the result, both the above appeals of the Assessee are

ITA 1165/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh10 Sept 2025AY 2021-22

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 143(3)Section 250(6)Section 65BSection 69C

…tive and conclusive evidence to prove the receipt of unaccounted or on-money. w) Furthermore, reliance is also placed on the judgment of COMMISSIONER OF INCOME-TAX VERSUS KHANDELWAL SHRINGI AND CO,RAJASTHAN HIGH COURTOther Citation2017 (11) TMI 1019 -: [2017] 398 ITR 420,where it was categorically held that Unexplained investment in purchase of agricultural land - sale agreement and other documents found and impounded during the course of survey under section 133A Held that:- In the absence of evidence on record, higher price for sale of land cannot be presumed from the consideration shown in registered sale deed…

Lakhvir Kaur, Mohali, Chandigarh vs. DCIT/ACIT(Cen)-2 Chd, Chandigarh

In the result, both the above appeals of the Assessee are

ITA 1164/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh10 Sept 2025AY 2020-21

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 143(3)Section 250(6)Section 65BSection 69C

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1, Udaipur

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14

Section 132Section 145(3)Section 153ASection 234ASection 250

…Ashiana Buildprop Pvt. Ltd., Udaipur. IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 706 to 709/Jodh/2024 Assessment Year: 2013-14 to 2016-17 Ashiana Buildprop Pvt. Ltd., 17, Naya Marg Court Circle, Udaipur. PAN No. AAHCA7939G Appellant Vs. The DCIT, Central Circle-1, Udaipur. Respondent Appellant by Shri Shrawan Kumar Gupta, Adv. Respondent by Shri Lovish Kumar, CIT-DR Date of Hearing 26/03/2025 Date of Pronouncement 26 /05/2025 ORDER PER DR. S. SEETHALAKSHMI, J.M. These are four appeals filed by the…