Kishore Kumar v. Deputy Commissioner of Income

52 Taxmann.com 449High Court2014#329 most cited

What is Kishore Kumar v. Deputy Commissioner of Income authority for?

An unretracted admission of undisclosed income made by an assessee in a sworn statement under Section 132(4) during a search and seizure operation forms a valid basis for making additions and levying tax, especially when no books of accounts are maintained.

255

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

B. Kishore Kumar · Section 132(4) statement · undisclosed income admission · search and seizure assessment · unretracted statement · Section 69C addition · no books of accounts · tax levy on admission · Section 153A

Sections most often in play

Section 153ASection 132(4)Section 143(3)Section 132Section 153CSection 142(1)Section 148Section 69C

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)voluntary admissionsection 201(3)section 158baunexplained jewellerysection 150statement under section 132(4)abatement of assessmentsection 70section 158b(b)

Judgments citing Kishore Kumar v. Deputy Commissioner of Income

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1895/AHD/2019[2001-02]Status: HeardITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1894/AHD/2019[2000-01]Status: HeardITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

Deepa Gupta, Hyderabad vs. ACIT, Central Circle-3(1), Hyderabad

In the result, all the appeals are allowed

ITA 59/HYD/2023[2012-13]Status: DisposedITAT Hyderabad18 Jul 2024AY 2012-13

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Advocate Narahari BiswalFor Respondent: Shri CH Rajeswara Reddy, DR
Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 59/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2012-13) Smt. Deepa Gupta, Vs. ACIT, Central Circle – 3(1), H. No. 23, 8-2-618/G/1 and 2, Hyderabad Road No. 11, Banjara Hills, Hyderabad 500003 PAN:AAGPG9555N िनधा""रती "ारा/Assessee by: Advocate Narahari Biswal राज" व "ारा/Revenue by: Shri CH Rajeswara Reddy, DR सुनवाई की तारीख/Date of hearing: 01/07/2024 घोषणा की तारीख/Pronouncement on: 18/07/2024 आदेश / O…

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

ITA 435/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 132Section 132(4)Section 153ASection 153DSection 234A

…ITA Nos.431 to 435/Bang/2024 M/s. Mukka Proteins Limited, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.431 to 435/Bang/2024 Assessment Years: 2013-14 to 2017-18 M/s. Mukka Proteins Limited (Formerly known as Mukka Sea Food Industries Ltd.), # 18-2-16/4, Mukka Corporate House, First Cross N.G. Road, Attavar Mangalore 575 001 Karnataka PAN NO : AAGCM8310E APPELLANT Appellant by Respondent by DCIT Vs. Central Circle-1 Mangalore RESPONDENT Sri Narendra Sharma, A.R. Ms. Neera Malhotra, D.R. Date of Hea…

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

ITA 434/BANG/2024[2016-17]Status: DisposedITAT Bangalore03 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 132Section 132(4)Section 153ASection 153DSection 234A

…ITA Nos.431 to 435/Bang/2024 M/s. Mukka Proteins Limited, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.431 to 435/Bang/2024 Assessment Years: 2013-14 to 2017-18 M/s. Mukka Proteins Limited (Formerly known as Mukka Sea Food Industries Ltd.), # 18-2-16/4, Mukka Corporate House, First Cross N.G. Road, Attavar Manguluru 575 001 Karnataka PAN NO: AAGCM8310E APPELLANT Appellant by Respondent by Date of Hearing Date of Pronouncement DCIT Vs. Central Circle-1 Manguluru RESPONDENT Sri Narendra Sharma, A.R.…

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

ITA 433/BANG/2024[2015-16]Status: DisposedITAT Bangalore03 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 132Section 132(4)Section 153ASection 153DSection 234A

…ITA Nos.431 to 435/Bang/2024 M/s. Mukka Proteins Limited, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.431 to 435/Bang/2024 Assessment Years: 2013-14 to 2017-18 M/s. Mukka Proteins Limited (Formerly known as Mukka Sea Food Industries Ltd.), # 18-2-16/4, Mukka Corporate House, First Cross N.G. Road, Attavar Mangalore 575 001 Karnataka PAN NO: AAGCM8310E APPELLANT Appellant by Respondent by Date of Hearing Date of Pronouncement ORDER DCIT Vs. Central Circle-1 Mangalore RESPONDENT Sri Narendra Sharma…

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

ITA 432/BANG/2024[2014-15]Status: DisposedITAT Bangalore03 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 132Section 132(4)Section 153ASection 153DSection 234A

…ITA Nos.431 to 435/Bang/2024 M/s. Mukka Proteins Limited, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.431 to 435/Bang/2024 Assessment Years: 2013-14 to 2017-18 M/s. Mukka Proteins Limited (Formerly known as Mukka Sea Food Industries Ltd.), # 18-2-16/4, Mukka Corporate House, First Cross N.G. Road, Attavar Mangalur u 575 001 Karnataka PAN NO: AAGCM8310E APPELLANT Appellant by Respondent by Date of Hearing Date of Pronouncement: DCIT Central Circle-1 Mangaluru Vs. Sri Narendra Sharma, A.R. Ms. Neer…

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangaluru

In the result, appeals of the assessee in ITA Nos

ITA 431/BANG/2024[2013-14]Status: DisposedITAT Bangalore03 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132Section 132(4)Section 153ASection 153DSection 234A

…ITA Nos.431 to 435/Bang/2024 M/s. Mukka Proteins Limited, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.431 to 435/Bang/2024 Assessment Years: 2013-14 to 2017-18 M/s. Mukka Proteins Limited (Formerly known as Mukka Sea Food Industries Ltd.), # 18-2-16/4, DCIT Mukka Corporate House, First Cross Central Circle-1 Vs. N.G. Road, Attavar Mangaluru Mangaluru 575 001 Karnataka PAN NO : AAGCM8310E APPELLANT RESPONDENT Appellant by : Sri Narendra Sharma, A.R. Respondent by : Ms. Neera Malhotra, D.R.…

Naresh Manakchand Jain, Mumbai vs. ACIT 2(1), Mumbai

In the result, the appeals of the assessee are partly allowed

ITA 247/MUM/2023[2011-12]Status: DisposedITAT Mumbai27 Jun 2024AY 2011-12

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Sucheck Anchaliya &For Respondent: Shri S. Srinivasu, CIT-DR
Section 132Section 144Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER, ITA Nos. 247 & 240 to 244/MUM/2023 (AYs 2011-12 & 2013-14 to 2017-18) Naresh Manakchand Jain vs. Asst. CIT Central Circle-2(1) Flat No. 2101, Tower-1 804, 8th Floor, Pratishtha Summer Trinity, Next to Bhawan, M.K. Road Samna Press, Prabhadevi Rd. Mumbai 400020 Mumbai 400025 PAN/GIR No. : AACPJ9811A Appellant .. Respondent Appellant by : Shri Sucheck Anchaliya & Shri Tushar Nagori Respondent by : Shri S. Srinivasu, CIT-DR Date of Hearing 04.04.2024 Date of Pronouncemen…

Naresh Manakchand Jain, Mumbai vs. ACIT 2(1), Mumbai

In the result, the appeals of the assessee are partly allowed

ITA 244/MUM/2023[2017-2018]Status: DisposedITAT Mumbai27 Jun 2024AY 2017-2018

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Sucheck Anchaliya &For Respondent: Shri S. Srinivasu, CIT-DR
Section 132Section 144Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER, ITA Nos. 247 & 240 to 244/MUM/2023 (AYs 2011-12 & 2013-14 to 2017-18) Naresh Manakchand Jain vs. Asst. CIT Central Circle-2(1) Flat No. 2101, Tower-1 804, 8th Floor, Pratishtha Summer Trinity, Next to Bhawan, M.K. Road Samna Press, Prabhadevi Rd. Mumbai 400020 Mumbai 400025 PAN/GIR No. : AACPJ9811A Appellant .. Respondent Appellant by : Shri Sucheck Anchaliya & Shri Tushar Nagori Respondent by : Shri S. Srinivasu, CIT-DR Date of Hearing 04.04.2024 Date of Pronouncemen…

Naresh Manakchand Jain, Mumbai vs. ACIT 2(1), Mumbai

In the result, the appeals of the assessee are partly allowed

ITA 243/MUM/2023[2016-2017]Status: DisposedITAT Mumbai27 Jun 2024AY 2016-2017

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Sucheck Anchaliya &For Respondent: Shri S. Srinivasu, CIT-DR
Section 132Section 144Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER, ITA Nos. 247 & 240 to 244/MUM/2023 (AYs 2011-12 & 2013-14 to 2017-18) Naresh Manakchand Jain vs. Asst. CIT Central Circle-2(1) Flat No. 2101, Tower-1 804, 8th Floor, Pratishtha Summer Trinity, Next to Bhawan, M.K. Road Samna Press, Prabhadevi Rd. Mumbai 400020 Mumbai 400025 PAN/GIR No. : AACPJ9811A Appellant .. Respondent Appellant by : Shri Sucheck Anchaliya & Shri Tushar Nagori Respondent by : Shri S. Srinivasu, CIT-DR Date of Hearing 04.04.2024 Date of Pronouncemen…

Naresh Manakchand Jain, Mumbai vs. ACIT 2(1), Mumbai

ITA 242/MUM/2023[2015-2016]Status: DisposedITAT Mumbai27 Jun 2024AY 2015-2016

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Respondent byFor Respondent: Date of Hearing
Section 132Section 144Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER, ITA Nos. 247 & 240 to 244/MUM/2023 (AYs 2011-12 & 2013-14 to 2017-18) Naresh Manakchand Jain Flat No. 2101, Tower-1 Summer Trinity, Next to Samna Press, Prabhadevi Rd. Mumbai 400025 PAN/GIR No. : AACPJ9811A Appellant Appellant by : Respondent by : Date of Hearing Date of Pronouncement VS. Asst. CIT Central Circle-2(1) 804, 8th Floor, Pratishtha Bhawan, M.K. Road Mumbai 400020 Respondent Shri Sucheck Anchaliya & Shri Tushar Nagori Shri S. Srinivasu, CIT-DR 04.04.2024 27.…

Naresh Manakchand Jain, Mumbai vs. ACIT-2(1), Mumbai

In the result, the appeals of the assessee are partly allowed

ITA 241/MUM/2023[2014-2015]Status: DisposedITAT Mumbai27 Jun 2024AY 2014-2015

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Sucheck Anchaliya &For Respondent: Shri S. Srinivasu, CIT-DR
Section 132Section 144Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER, ITA Nos. 247 & 240 to 244/MUM/2023 (AYs 2011-12 & 2013-14 to 2017-18) Naresh Manakchand Jain vs. Asst. CIT Central Circle-2(1) Flat No. 2101, Tower-1 804, 8th Floor, Pratishtha Summer Trinity, Next to Bhawan, M.K. Road Samna Press, Prabhadevi Rd. Mumbai 400020 Mumbai 400025 PAN/GIR No. : AACPJ9811A Appellant .. Respondent Appellant by : Shri Sucheck Anchaliya & Shri Tushar Nagori Respondent by : Shri S. Srinivasu, CIT-DR Date of Hearing 04.04.2024 Date of Pronouncemen…

Naresh Manakchand Jain, Mumbai vs. ACIT-2(1), Mumbai

In the result, the appeals of the assessee are partly allowed

ITA 240/MUM/2023[2013-2014]Status: DisposedITAT Mumbai27 Jun 2024AY 2013-2014

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Sucheck Anchaliya &For Respondent: Shri S. Srinivasu, CIT-DR
Section 132Section 144Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER, ITA Nos. 247 & 240 to 244/MUM/2023 (AYs 2011-12 & 2013-14 to 2017-18) Naresh Manakchand Jain vs. Asst. CIT Central Circle-2(1) Flat No. 2101, Tower-1 804, 8th Floor, Pratishtha Summer Trinity, Next to Bhawan, M.K. Road Samna Press, Prabhadevi Rd. Mumbai 400020 Mumbai 400025 PAN/GIR No. : AACPJ9811A Appellant .. Respondent Appellant by : Shri Sucheck Anchaliya & Shri Tushar Nagori Respondent by : Shri S. Srinivasu, CIT-DR Date of Hearing 04.04.2024 Date of Pronouncemen…

Pr. Commissioner of Income Tax (Central) - 2 vs. Vir Sen Sindhu

ITA/1426/2018HC Delhi20 Feb 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

…We Now coming to various case laws, which we think are relevant, which have been relied upon by the revenue as well as assessee to show their implications. First decision relied upon is of Hon'ble Madras High Court in case of B Kishore Kumar Vs. Dy. CIT 52 Taxmann.com 449. In that particular case the addition was of Rs. 5273920/- on the basis of document and the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 00:23:07 statement. No such s…

Assistant Commissioner of Income Tax, Central Circle-3(1), Hyderabad vs. Virender Kumar Gupta, Hyderabad

In the result, all the appeals are allowed

ITA 47/HYD/2022[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / ITA No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner of [PAN: AEZPG9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [PAN: AASPG1887D] निर्धारितीती द्वारा /Assessee by: Shri K.C. Devdas, AR राजस्‍वजस्‍व द्वारा /Revenue by: Ms. TH. Vijaya…

Narender Kumar Gupta, Hyderabad vs. Assisstant Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, all the appeals are allowed

ITA 46/HYD/2022[2013-14]Status: DisposedITAT Hyderabad18 Oct 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / ITA No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner of [PAN: AEZPG9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [PAN: AASPG1887D] निर्धारितीती द्वारा /Assessee by: Shri K.C. Devdas, AR राजस्‍वजस्‍व द्वारा /Revenue by: Ms. TH. Vijaya…

Narender Kumar Gupta, Hyderabad vs. Assistant Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, all the appeals are allowed

ITA 45/HYD/2022[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / ITA No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner of [PAN: AEZPG9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [PAN: AASPG1887D] निर्धारितीती द्वारा /Assessee by: Shri K.C. Devdas, AR राजस्‍वजस्‍व द्वारा /Revenue by: Ms. TH. Vijaya…

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2127/DEL/2022[2017-18]Status: DisposedITAT Delhi16 Oct 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2126/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…