ITO v. Rajeev Suresh Ghai

132 Taxmann.com 234Reported decision2021#10143 most cited

What is ITO v. Rajeev Suresh Ghai authority for?

The decision in ITO v. Rajeev Suresh Ghai supports the principle that provisions related to unexplained cash credits under Section 68 of the Income Tax Act may not be applicable to non-resident Indians, particularly when funds are withdrawn for specific purposes like parental medical treatment.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

ITO v. Rajeev Suresh Ghai · 132 Taxmann.com 234 · Section 68 · non-resident Indian · cash credits · unexplained money · parental treatment

Sections most often in play

Section 69ASection 112ASection 115BBESection 132Section 142(1)Section 143(2)Section 143(3)Section 144C

Judgments citing ITO v. Rajeev Suresh Ghai

Dy. Commissioner of Income Tax (International Taxation), Jaipur, Highcourt Circle vs. Late Vandana Agarwal Through Legal Heir Sh. Nishit Agarwal, Jaipur

In the result the appeal of the revenue is allowed for statistical

ITA 1237/JPR/2024[2017-18]Status: DisposedITAT Jaipur16 Jul 2025AY 2017-18
For Appellant: Sh. Ashish Sharma, Adv. &For Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1237/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Dy. Commissioner of Income Late Ms. Vandana Agarwal Vs. Tax, through Legal Heir. Sh. Circle (International Taxation), Nishit Agarwal, Jaipur Gangwal Park, A-1, JLN Marg, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BIXPA0074L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh…

Raziulla Syed, Hyderabad vs. ITO (Int Taxn)-2, Hyderabad

In the result, appeal of the Assessee is allowed

ITA 986/HYD/2024[2017-18]Status: DisposedITAT Hyderabad11 Mar 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P Murali Mohan RaoFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 144C(5)Section 147Section 148Section 148ASection 195

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.986/Hyd/2024 Assessment Year 2017-2018 Raziulla Syed, The Income Tax Officer, Hyderabad - 500 082. vs. (Int. TAXN.)-2, PAN BOTPS1888C Hyderabad. (Appellant) (Respondent) For Assessee : CA P Murali Mohan Rao For Revenue : Shri B. Bala Krishna, CIT-DR Date of Hearing : 17.02.2025 Date of Pronouncement : 11.03.2025 ORDER PER MANJUNATHA G, A.M. : This appeal has been filed by the Assessee against the final assessment order of the learned ITO- (Intl.Taxn.)-2, Hy…

Somayajulu Annappa Mangipudi, Hyderabad vs. ITO, (Int. Tax-1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 483/HYD/2022[2017-18]Status: DisposedITAT Hyderabad17 Nov 2022AY 2017-18

Bench: Shri Laliet Kumarassessment Year: 2017-18 Somayajulu Mangipudi, Vs. The Income Tax Officer, C/O. P. Murali & Co., (International Chartered Accountants, Taxation – 1), 6-3-655/2/3, Somajiguda, Hyderabad. Hyderabad – 500082. Pan : Afepm7623L. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao, Ca Revenue By: Shri B. Ravinder. Date Of Hearing: 17.11.2022 Date Of Pronouncement: 17.11.2022

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri B. Ravinder
Section 143(2)Section 143(3)Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 Somayajulu Mangipudi, Vs. The Income Tax Officer, C/o. P. Murali & Co., (International Chartered Accountants, Taxation – 1), 6-3-655/2/3, Somajiguda, Hyderabad. Hyderabad – 500082. PAN : AFEPM7623L. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, CA Revenue by: Shri B. Ravinder. Date of hearing: 17.11.2022 Date of pronouncement: 17.11.2022 O R D E R Per Laliet Kumar, J.M. The appeal of the assessee for A.Y 2017-18 arises from the Commissioner of Income Tax (…

Satya Prakash Gupta, Delhi vs. DCIT Central Circle-19, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 724/DEL/2021[2013-14]Status: DisposedITAT Delhi09 Mar 2022AY 2013-14

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…of 6 years. Reliance in this regard is placed on the decision(s) of Delhi High Court in the case of Suresh Nanda: ITA No. 85,100,87/2013 (approved by Supreme Court) and the recent decision of Mumbai bench of Tribunal in the case of ITO v. Rajeev Suresh Ghai: 132 Taxmann.com 234, referred in Synopsis II at pages 16-19, which are not repeated for the sake of brevity. 85 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 9. Be that as it may, even otherwise, the result of enquiries conducted through foreign references, which were commenced in 2016 and are still going on after laps…

Satya Prakash Gupta, Delhi vs. DCIT Central Circle-19, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 723/DEL/2021[2012-13]Status: DisposedITAT Delhi09 Mar 2022AY 2012-13

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…of 6 years. Reliance in this regard is placed on the decision(s) of Delhi High Court in the case of Suresh Nanda: ITA No. 85,100,87/2013 (approved by Supreme Court) and the recent decision of Mumbai bench of Tribunal in the case of ITO v. Rajeev Suresh Ghai: 132 Taxmann.com 234, referred in Synopsis II at pages 16-19, which are not repeated for the sake of brevity. 85 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 9. Be that as it may, even otherwise, the result of enquiries conducted through foreign references, which were commenced in 2016 and are still going on after laps…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1281/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Mar 2022AY 2017-18

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…of 6 years. Reliance in this regard is placed on the decision(s) of Delhi High Court in the case of Suresh Nanda: ITA No. 85,100,87/2013 (approved by Supreme Court) and the recent decision of Mumbai bench of Tribunal in the case of ITO v. Rajeev Suresh Ghai: 132 Taxmann.com 234, referred in Synopsis II at pages 16-19, which are not repeated for the sake of brevity. 85 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 9. Be that as it may, even otherwise, the result of enquiries conducted through foreign references, which were commenced in 2016 and are still going on after laps…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1280/DEL/2021[2016-17]Status: DisposedITAT Delhi09 Mar 2022AY 2016-17

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…of 6 years. Reliance in this regard is placed on the decision(s) of Delhi High Court in the case of Suresh Nanda: ITA No. 85,100,87/2013 (approved by Supreme Court) and the recent decision of Mumbai bench of Tribunal in the case of ITO v. Rajeev Suresh Ghai: 132 Taxmann.com 234, referred in Synopsis II at pages 16-19, which are not repeated for the sake of brevity. 85 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 9. Be that as it may, even otherwise, the result of enquiries conducted through foreign references, which were commenced in 2016 and are still going on after laps…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1279/DEL/2021[2015-16]Status: DisposedITAT Delhi09 Mar 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…of 6 years. Reliance in this regard is placed on the decision(s) of Delhi High Court in the case of Suresh Nanda: ITA No. 85,100,87/2013 (approved by Supreme Court) and the recent decision of Mumbai bench of Tribunal in the case of ITO v. Rajeev Suresh Ghai: 132 Taxmann.com 234, referred in Synopsis II at pages 16-19, which are not repeated for the sake of brevity. 85 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 9. Be that as it may, even otherwise, the result of enquiries conducted through foreign references, which were commenced in 2016 and are still going on after laps…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1278/DEL/2021[2014-15]Status: DisposedITAT Delhi09 Mar 2022AY 2014-15

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…of 6 years. Reliance in this regard is placed on the decision(s) of Delhi High Court in the case of Suresh Nanda: ITA No. 85,100,87/2013 (approved by Supreme Court) and the recent decision of Mumbai bench of Tribunal in the case of ITO v. Rajeev Suresh Ghai: 132 Taxmann.com 234, referred in Synopsis II at pages 16-19, which are not repeated for the sake of brevity. 85 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 9. Be that as it may, even otherwise, the result of enquiries conducted through foreign references, which were commenced in 2016 and are still going on after laps…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1277/DEL/2021[2013-14]Status: DisposedITAT Delhi09 Mar 2022AY 2013-14

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…of 6 years. Reliance in this regard is placed on the decision(s) of Delhi High Court in the case of Suresh Nanda: ITA No. 85,100,87/2013 (approved by Supreme Court) and the recent decision of Mumbai bench of Tribunal in the case of ITO v. Rajeev Suresh Ghai: 132 Taxmann.com 234, referred in Synopsis II at pages 16-19, which are not repeated for the sake of brevity. 85 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 9. Be that as it may, even otherwise, the result of enquiries conducted through foreign references, which were commenced in 2016 and are still going on after laps…

ITO v. Rajeev Suresh Ghai (132 Taxmann.com 234) — Cited in 10 Judgments | BharatTax