How many judgments cite Kavita Chandra v. CIT(A)?

10 judgments on BharatTax cite Kavita Chandra v. CIT(A) (398 ITR 641), spanning 2019 to 2026.

Which sections of the Income Tax Act does Kavita Chandra v. CIT(A) come up under?

It is most often cited in judgments turning on Section 10(37), Section 14, Section 143(3), Section 145B(1), Section 194LA, Section 2(24).

Kavita Chandra v. CIT(A)

398 ITR 641High Court2017#10588 most cited

What is Kavita Chandra v. CIT(A) authority for?

When an assessee is unable to link cash withdrawn from a bank to subsequent cash deposits, and the withdrawals were not required for business purposes, such deposits will be considered unexplained income.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2026.

Also referred to as

Kavita Chandra v CIT · unexplained income · cash deposits · cash withdrawals · bank deposits · linking withdrawals to deposits · section 145B · section 143(3) · section 4

Sections most often in play

Section 10(37)Section 14 Section 143(3)Section 145B(1)Section 194LA Section 2(24)Section 2(28A)Section 4

Issues it is cited on

section 44ad section 68 section 148 section 147 person business section 143(3)interest total income document

Judgments citing Kavita Chandra v. CIT(A)

Bhupendra Flour Mills Pvt Ltd, Bathinda vs. ITO, Ward 1(1), Bathinda

The appeal stands partly allowed in terms of out above order

ITA 54/ASR/2025[2017-18]Status: DisposedITAT Amritsar20 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayandasgupta, Jm आयकरअपीलसं. / Ita No.54/Asr/2025 (िनधा"रणवष" / Assessment Year: 2017-18) M/S Bhupendra Flour Mills Pvt Ltd. Ito Ward - 1(1) बनाम/ Railway Road Central Revenue Building Bhatinda, Punjab – 151001 Civil Lines, Bhatinda Vs. Punjab - 151001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccb-6192-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Sudhir Sehgal (Advocate) - Ld. Ar " थ"कीओरसे/Respondent By : Sh. Farhat Khan (Cit) – Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 05-02-2026 घोषणाकीतारीख /Date Of Pronouncement 20.02.2026 : आदेश / O R D E R

For Appellant: Sh. Sudhir Sehgal (Advocate) - Ld. ARFor Respondent: Sh. Farhat Khan (CIT) – Ld. DR (Virtual)

Section 10(37)Section 14Section 143(3)Section 145B(1)Section 194LSection 2Section 2(24)Section 36Section 4Section 45(5)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AMRITSAR VIRTUAL HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND SHRI UDAYANDASGUPTA, JM आयकरअपीलसं. / ITA No.54/ASR/2025 (िनधा"रणवष" / Assessment Year: 2017-18) M/s Bhupendra Flour Mills Pvt Ltd. ITO Ward - 1(1) बनाम/ Railway Road Central Revenue Building Bhatinda, Punjab – 151001 Civil Lines, Bhatinda Vs. Punjab - 151001 "ायीलेखासं./जीआइआरसं./PAN/GIR No. AACCB-6192-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Sh. Sudhir Sehgal (Advocate) - Ld. AR " थ"कीओरसे/Respondent by : Sh. Farhat Khan (CIT) – Ld. DR (Virtual) सुनवाईकी…

Late Pratapsingh Kartarsingh Walia Represented by His Legar Heir Mrs. Amarjeetkaur Pratapsingh Walia, Pune vs. Income Tax Officer, Ward-8(4), Pune

In the result, the appeal of assessee in ITA No

ITA 752/PUN/2024[2013-14]Status: DisposedITAT Pune27 Sept 2024AY 2013-14

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Sourabh Nayak

Section 44ASection 68

…para 4.1 of his order and allowed telescoping of cash withdrawal with deposits. Following case laws support this view: (i) Kavita Chandra Vs CIT P&H High Court 2017[2017] 81 taxmann.com 317 (Punjab & Haryana) / [2017] 248 Taxman 358 (Punjab & Haryana)/ [2017] 398 ITR 641 (Punjab & Haryana): Cash withdrawals were made for purpose of business and same was not available for redeposit and, assessee was unable to link cash withdrawn from bank to cash deposit, same would be held to be assessee's unexplained income. (ii) Shri Arunkumar J Muchhala Vs CIT Bombay High Court 2017 [2017] 85 taxmann.com 306 (Bombay)/ (2017] 2…

Late Pratapsingh Kartarsingh Walia Represented by His Legar Heir Mrs. Amarjeetkaur Pratapsingh Walia, Pune vs. Income Tax Officer, Ward-8(4), Pune

In the result, the appeal of assessee in ITA No

ITA 751/PUN/2024[2014-15]Status: DisposedITAT Pune27 Sept 2024AY 2014-15

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Sourabh Nayak

Section 44ASection 68

Deen Dayal Sharma, A-135, Govindpura, Kardhani, Kalwar Road, Jaipur vs. Income Tax Officer, Ward - 3(1), Jaipur

ITA 394/JPR/2023[2011-12]Status: DisposedITAT Jaipur21 Sept 2023AY 2011-12

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S. L. Poddar (Adv.)For Respondent: Smt. Monisha Choudhary (Addl. CIT) a

Section 133(6)Section 147Section 148Section 44A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, AM vk;dj vihy la-@ITA. No. 394/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke Deen Dayal Sharma Income Tax Officer, A-135, Govindpura Kardhani Vs. Ward 3(1), Jaipur Kalwar Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ANRPS 4586 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L. Poddar (Adv.) jktLo dh vk…

Income Tax Officer 20(2)(3), Mumbai vs. Mr.Khalid Mustafa Vasaiwala, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 4259/MUM/2018[2014-15]Status: DisposedITAT Mumbai29 Apr 2022AY 2014-15

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 68

…1 ITA 4259/Mum/2018 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.4259 /Mum/2018 (Assessment year : 2014-15) ITO-20(2)(3), Mumbai vs Mr. Khalid Mustafa Vasaiwala Room No.210, 2nd Floor 5th Floor, Room No.C/52, Gordon Hall Piramal Chambers, Lalbaug Apartments, 10, Sofia Zuber Road Parel, Mumbai-400 012 Nagpada, Mumbai-400 008 PAN : AAAPV5098F APPELLANT RESPONDENT Assessees represented by Shri K Gopal, Adv./ Om Kandalkar Department represented by Shri Anil S Sant, Sr.AR Date of hearing 26/04/2022 Date…

Rajesh Kumar, New Delhi vs. ITO Ward - 56(1), New Delhi

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

ITA 1360/DEL/2020[2010-11]Status: HeardITAT Delhi21 Apr 2022AY 2010-11

Bench: Shri Amit Shukla

For Appellant: Shri Sanjeev Sapra, FCAFor Respondent: Shri Om Prakash, Senior DR

Section 133Section 139Section 143Section 144Section 147Section 148Section 151Section 234A

…llant has not been able to justify such cash withdrawals when the money was not required and the subsequent cash redeposits. Reliance is placed on judgments of Hon'ble Punjab and 6 ITA No.1360/Del./2020 Haryana High Court in Kavita Chandra Vs. CIT reported in 398 ITR 641 and Hon'ble Delhi High Court in Dinesh Kumar Jain V s. PCIT (2018) reported in 407 ITR 65. In view of these facts, the following transactions are not acceptable. • Cash withdrawal of Rs.2,00,000/- on 30.07.2009 claimed to have been deposited in State Bank of Hyderabad on 30.10.2009. (After a period of three months) • Cash withdrawal of Rs.4,00,00…

Vikramjit Singh, New Delhi vs. ACIT Circle-26(2), New Delhi

Appeal of the assessee is allowed

ITA 6688/DEL/2019[2016-17]Status: DisposedITAT Delhi12 Jan 2022AY 2016-17

Bench: Shri Kul Bharat[Assessment Year: 2016-17

Section 143(3)

…ical combination of withdrawal and stated that it was out of the earlier withdrawals made by the appellant out of the same savings bank account. 5.2. In this regard, reliance is placed on the judicial precedent in the case of SmtKavita Chandra vsCIT(Appeals) 398 ITR 641 wherein the Hon’ble Punjab and Haryana High Court held inter alia that: “IT: “Cash withdrawals were made for purpose of business and same was not available for redeposit and, assessee was unable to link cash withdrawn from bank to cash deposit, same would be held to be assessee’s unexplained income.” 5.3 The case laws relied upon by the appella…

Roop Kishore Madan, New Delhi vs. DCIT, Central Circle-16, New Delhi

In the result, appeal of Assessee partly allowed

ITA 663/DEL/2019[2012-13]Status: DisposedITAT Delhi13 May 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: And Shri Shailesh Gupta, C.AFor Respondent: Smt. Sushma Singh, CIT.DR

Section 69C

…see. The Ld. D.R. relied upon the following decisions : (i) Judgment of Hon’ble Delhi High Court in the case of Krishan Kumar Sethi vs., CIT 403 ITR 189 (Del.). (ii) Judgment of Hon’ble Punjab & Haryana High Court in the case of Smt. Kavita Chandra vs., CIT 398 ITR 641 (P&H). (iii) Judgment of Hon’ble Delhi High Court in the case of Dinesh Kumar Jain vs., PCIT 407 ITR 65 (Del.). 11.1. The Ld. D.R, therefore, submitted that since cash deposited in the bank account and capital account have not been explained, therefore, this ground of appeal of assessee has no merit and the same may be dismissed. 19 ITA.No.663…

Amit Arora, New Delhi vs. DCIT, New Delhi

In the result, appeal is partly allowed for statistical purposes

ITA 3482/DEL/2015[2007-08]Status: DisposedITAT Delhi27 Nov 2019AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Salil kapoor, Adv. and Shri Samarth Choudhari, AdvFor Respondent: Shri S.S. Rana, CIT(DR)

Section 132Section 139Section 153ASection 234ASection 69

…264 (SC), Sudhir Kumar Sharma (HUF) Vs CIT [2014] 46 taxmann.com 340 (Punjab & Haryana)/ [2014] 224 Taxman 178 (Punjab & Haryana) (MAG.), Kavita Chandra Vs CIT [2017] 81 taxmann.com 317 (Punjab & Haryana)/ [2017] 248 Taxman 358 (Punjab & Haryana )/ [2017] 398 ITR 641 (Punjab & Haryana), Krishan Kumar Sethi Vs CIT [2018] 92 taxmann.com 324 (Delhi), Dinesh Kumar Jain Vs PCIT [2018] 97 taxmann.com 113 (Delhi), CIT Vs D.K. Garg [2017] 84 taxmann.com 257 (Delhi), CIT vs. Vijay Agricultural Industries [2007] 294 ITR 610 (Allahabad), and Bhaiyalal Shyam Behari Vs CIT [2005] 276 ITR 38 Page 11 of 13 ITA No.-348…

ACIT, New Delhi vs. Mana Ram Ganpat Ram & Co., New Delhi

ITA 3346/DEL/2016[2011-12]Status: DisposedITAT Delhi18 Apr 2019AY 2011-12

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. K.V.S.R. Krishna, CA, Sh. Aman Goel, CAFor Respondent: Smt. Rinku Singh, Sr.DR

Section 68

…also filed written submissions which are made part of the record and also relied upon decision rendered by Hon’ble High Court cited as 1. Kavita Chandra Vs. CIT [2017] 81 taxmann.com 317 (Punjab & Haryana) / [2017] 248 Taxman 358 (Punjab & Haryana) / [2017] 398 ITR 641 (Punjab & Haryana) 2. Dinesh Kumar Jain vs. PCIT [2018] 97 taxmann.com 113 (Delhi). 6. However, on the other hand to repel the argument addressed by Ld. DR, the Ld. AR for the assessee contended that by accepting the application moved by assessee for leading additional evidence and was allowed and consequently all the cash books, bank statement…