What is Jaya Aggarwal v. ITO authority for?

The mere existence of a time gap between cash withdrawals and their subsequent redeposit does not invalidate the assessee's explanation, especially in the absence of contrary evidence. The authorities must give due latitude to human conduct when assessing the truthfulness of an explanation.

How many judgments cite Jaya Aggarwal v. ITO?

42 judgments on BharatTax cite Jaya Aggarwal v. ITO (92 Taxmann.com 108), spanning 2018 to 2026.

Which sections of the Income Tax Act does Jaya Aggarwal v. ITO come up under?

It is most often cited in judgments turning on Section 143(3), Section 1961, Section 132, Section 153A, Section 271(1)(c), Section 271AAA.

Jaya Aggarwal v. ITO (92 Taxmann.com 108)

Jayakumar Thomas Jayaraj, Tirunelveli vs. DCIT Circle 1, Tirunelveli

In the result, the appeal filed by the assessee is allowed

ITA 2885/CHNY/2025[2015-16]Status: DisposedITAT Chennai04 Mar 2026AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2885/Chny/2025 निर्धारण वर्ष/Assessment Year: 2015-16 Jayakumar Thomas, 3/69K, Madurai-Kanyakumari Bye Pass Road, Reddiyar Patti, Tirunelveli-627 002. [Pan: Acppj 8535 L] (अपीलार्थी/Appellant) V. The Dcit, Circle-1, Tirunelveli. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Ms. Joshita Jothi प्रत्यर्थी की ओर से /Respondent By : Ms.R. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 29.01.2026 घोषणाकीतारीख /Date Of Pronouncement : 04.03.2026 आदेश / Order Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/Nfac, (Hereinafter Referred To As “The Ld.Cit(A)”), Delhi, Dated 25.08.2025 For The

For Appellant: Ms. Joshita JothiFor Respondent: Ms.R. Anitha, Addl.CIT

Section 131Section 68

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2885/Chny/2025 निर्धारण वर्ष/Assessment Year: 2015-16 Jayakumar Thomas, 3/69K, Madurai-Kanyakumari Bye Pass Road, Reddiyar Patti, Tirunelveli-627 002. [PAN: ACPPJ 8535 L] (अपीलार्थी/Appellant) v. The DCIT, Circle-1, Tirunelveli. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Ms. Joshita Jothi प्रत्यर्थी की ओर से /Respond…

Manisha Kamalkar Sadavarte, Navi Mumbai vs. Income Tax Officer, Ward - 28(2)(2), Mumbai, Navi Mumbai

In the result, the appeal of the assessee is allowed

ITA 3729/MUM/2025[2017-18]Status: DisposedITAT Mumbai01 Jan 2026AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhailassessment Year : 2017-18 Manisha Kamalkar Sadavarte, Income Tax Officer, 4B, Room No. 24, Ward-28(2)(2), Shree Pranav Chs, Vs. Tower-6, Sector-10, Koparkhairne, Vashi Railway Station, Navi Mumbai-400709. Commercial Complex, Pan : Duhps2971A Vashi, Navi Mumbai-400703. (Appellant) (Respondent) For Assessee : Shri Ketan Vajani For Revenue : Shri Pravin Salunkhe, Sr.Dr Date Of Hearing : 08-12-2025 Date Of Pronouncement : 01-01-2026 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-National Faceless Appeal Centre (Nfac), Delhi [„Ld.Cit(A)‟], Dated 26-03-2025, Pertaining To Assessment Year (Ay) 2017-18, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

For Appellant: Shri Ketan VajaniFor Respondent: Shri Pravin Salunkhe, Sr.DR

Section 144Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H(SMC)” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year : 2017-18 Manisha Kamalkar Sadavarte, Income Tax Officer, 4B, Room No. 24, Ward-28(2)(2), Shree Pranav CHS, vs. Tower-6, Sector-10, Koparkhairne, Vashi Railway Station, Navi Mumbai-400709. Commercial Complex, PAN : DUHPS2971A Vashi, Navi Mumbai-400703. (Appellant) (Respondent) For Assessee : Shri Ketan Vajani For Revenue : Shri Pravin Salunkhe, Sr.DR Date of Hearing : 08-12-2025 Date of Pronouncement : 01-01-2026 O R D E R PER VIKRAM…

Ameeta Paramanand Nadkarni, Mumbai vs. ITO Ward 42(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6477/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Dec 2025AY 2017-18

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadavassessment Year : 2017-18 Ameeta Paramanand Nadkarni, Income Tax Officer, 201, Dunhill Tower, Ward-42(1)(1), High Land Complex, Vs. R.No. 703, 7Th Floor, Charkop, Kautilya Bhavan, Kandivali (West), Bandra Kurla Complex, Mumbai-400067. Bandra East, Pan : Afgpn4016G Mumbai-400051. (Appellant) (Respondent) For Assessee : Shri Dinesh R. Shah & Ms. Priya Fofaliya For Revenue : Ms. Nidhi Agarwal, Sr.Dr (Virtually Present) Date Of Hearing : 04-12-2025 Date Of Pronouncement : 17-12-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Ld.Addl/Jcit(A)-1, Delhi, Dated 29-08-2025, Pertaining To Assessment Year (Ay) 2017-18, Wherein The Assessee Has Challenged The Sustenance Of Addition Of Rs. 7,64,940/- U/S. 69A R.W.S. 115Bbe Of The Income Tax Act, 1961 („The Act‟).

For Appellant: Shri Dinesh R. Shah &For Respondent: Ms. Nidhi Agarwal, Sr.DR

Section 143(2)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCH : MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year : 2017-18 Ameeta Paramanand Nadkarni, Income Tax Officer, 201, Dunhill Tower, Ward-42(1)(1), High Land Complex, vs. R.No. 703, 7th Floor, Charkop, Kautilya Bhavan, Kandivali (West), Bandra Kurla Complex, Mumbai-400067. Bandra East, PAN : AFGPN4016G Mumbai-400051. (Appellant) (Respondent) For Assessee : Shri Dinesh R. Shah & Ms. Priya Fofaliya For Revenue : Ms. Nidhi Agarwal, Sr.DR (Virtually present) Date of Hearing : 04-12-2025 Date o…

Davinder Singh Bhullar, Kapurthala vs. Income Tax Officer, Kapurthala

In the result, the captioned appeal of the assessee is allowed

ITA 587/ASR/2024[2009-10]Status: DisposedITAT Amritsar10 Nov 2025AY 2009-10

Bench: Dr. Mitha Lalmeena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble

Section 144Section 147Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH(PHYSICAL), AMRITSAR. BEFORE DR. MITHA LALMEENA, HON'BLE ACCOUNTANT MEMBER AND SHRI UDAYAN DAS GUPTA, HON'BLE JUDICIAL MEMBER I.T.A. No. 587/Asr/2024 Assessment Year: 2009-10 Davinder Singh Bhullar Vs. Income Tax Officer, Ward No. 4, Begowal, Ward-1, Kapurthala Kapurthala -144621. Punjab. PAN No. AXBPB4216D. (Respondent) (Appellant) Appellant by Shri Ashray Sarna, CA Respondent by Shri Charan Dass, Sr. DR Date of Hearing 23.09.025 Date of Pronouncement jO . // .2025 ORDER Per: DR. M.L. Meena, AM.: This appeal is preferred by the assessee against the order…

Usha Devi, Ghaziabad vs. ITO Ward 44(6), New Delhi

In the result, appeal of the assessee is partly allowed

ITA 1233/DEL/2024[2017-18]Status: DisposedITAT Delhi19 Sept 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2017-18] Usha Devi, Ito, 30B/78, West Punjabi Bagh, Ward-44(6), Delhi-110026, Delhi. Vs Delhi. Pan- Aafpa1096H Assessee Revenue

Section 142(1)Section 143(2)Section 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2017-18] Usha Devi, ITO, 30B/78, West Punjabi Bagh, Ward-44(6), Delhi-110026, Delhi. Vs Delhi. PAN- AAFPA1096H Assessee Revenue Assessee by Shri Akhilesh Kumar, Adv. & Shri Govind Aggarwal, CA Revenue by Shri B.S. Anand, Sr. DR Date of Hearing 24.06.2025 Date of Pronouncement 19.09.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal has been preferred by the assessee against the order dated 12.02.2024 of National Faceless Appeal Centre (NF…

Deputy Commissioner of Income Tax, Madurai vs. Subbiah Nadar Jegatheesan, Tirunelveli

In the result, appeal filed by the Revenue stands dismissed

ITA 603/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Jul 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:603/Chny/2025 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of Income Subbiah Nadar Jegatheesan, Tax, Vs. 3, Ml Theri Road, Keeraikaranthattu, Central Circle -2, Mahadevankulam, Madurai. Tirunelveli – 627 657. [Pan:Abxpj-7672-F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. E. Pavuna Sundari, C.I.T. ""थ" की ओर से/Respondent By : Shri. R. Venkata Raman, C.A. सुनवाई की तारीख/Date Of Hearing : 03.06.2025 घोषणा की तारीख/Date Of Pronouncement : 09.07.2025

For Appellant: Ms. E. Pavuna Sundari, C.I.TFor Respondent: Shri. R. Venkata Raman, C.A

Section 132Section 142(1)Section 143(2)Section 153ASection 153A(1)Section 68Section 69A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"" एवं "ी एस.आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:603/Chny/2025 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner of Income Subbiah Nadar Jegatheesan, Tax, vs. 3, ML Theri Road, Keeraikaranthattu, Central Circle -2, Mahadevankulam, Madurai. Tirunelveli – 627 657. [PAN:ABXPJ-7672-F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Ms. E. Pavuna Sundari, C.I.T. ""थ" की ओर से/…

Ganapathy Panneerselvam, Chennai vs. The Income Tax Officer, Non Corp. Ward 19(4), Chennai

In the result, the appeal filed by the assessee is allowed

ITA 609/CHNY/2025[2017-18]Status: DisposedITAT Chennai27 Jun 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:609/Chny/2025 िनधा"रण वष" / Assessment Year: 2017-18 Ganapathy Panneerselvam, The Income Tax Officer, Old No.19, New No.49, Vs. Non-Corp. Ward -19(4), Chetty Street, Chennai. Saidapet West, Chennai – 600 015. [Pan:Bikpp-3640-L ] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. R. Venkata Raman, C.A. & Shri. R. S. Lakshmi Narayana, Advocate ""थ" की ओर से/Respondent By : Ms. Sita Krishnamoorthy, J.C.I.T.

For Appellant: Shri. R. Venkata Raman, C.A. &For Respondent: Ms. Sita Krishnamoorthy, J.C.I.T

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 69

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"" एवं "ी एस.आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:609/Chny/2025 िनधा"रण वष" / Assessment Year: 2017-18 Ganapathy Panneerselvam, The Income Tax Officer, Old No.19, New No.49, vs. Non-Corp. Ward -19(4), Chetty Street, Chennai. Saidapet West, Chennai – 600 015. [PAN:BIKPP-3640-L ] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Shri. R. Venkata Raman, C.A. & Shri. R. S. Lakshmi Nara…

Avinash Chaudhry, Ghaziabad vs. ITO, Ward-1(1), Ghaziabad

In the result, the appeal filed by the assessee is partly allowed

ITA 2645/DEL/2018[2009-10]Status: DisposedITAT Delhi14 May 2025AY 2009-10

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Somil Agarwal, AdvocateFor Respondent: Shri Rajesh Kumar, Sr. DR

Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Shri Avinash Chaudhry, vs. ITO, Ward 1 (1), S/o Shri Subash Chand, Ghaziabad. Village Mehruali, Post Bamheta, Ghaziabad – 201 001 (Uttar Pradesh). (PAN : AGEPC3342F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Somil Agarwal, Advocate REVENUE BY : Shri Rajesh Kumar, Sr. DR Date of Hearing : 14.05.2025 Date of Order : 14.05.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of ld. Commissioner of…

Senniappan Karuppana Gounder, Namakkal vs. ITO Ward 2, Thiruchengodu

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 1464/CHNY/2024[2017-18]Status: DisposedITAT Chennai24 Feb 2025AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.1464/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-2018) Senniappan Karuppana Vs. The Income Tax Officer, Gounder, Ward 2, No.22, Pallipalayam Village, Tiruchengode. Kandipudur, Thiruchengodu Taluk, Namakkal Dist 638 006. [Pan: Amypk 7871R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Raghav Rejeev Menon, Advocate ""यथ" क" ओर से /Respondent By : Shri. R. Bhoopathi, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 03.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.02.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. Raghav Rejeev Menon, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT

Section 143(3)Section 69A

…आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ ITA No.1464/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-2018) Senniappan Karuppana Vs. The Income Tax Officer, Gounder, Ward 2, No.22, Pallipalayam Village, Tiruchengode. Kandipudur, Thiruchengodu Taluk, Namakkal Dist 638 006. [PAN: AMYPK 7871R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant…