Manoj Aggarwal v. DCIT

117 TTJ 145Income Tax Appellate Tribunal2008#5257 most cited
22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Issues it is cited on

section 110survey under section 133apanchnamasection 250(4)section 271aon-moneyloose papersescapement of incomereopening of assessmentsection 133section 133asection 131

Judgments citing Manoj Aggarwal v. DCIT

INCOME TAX OFFICER, WARD-2, KISHANGARH vs. SHRI RAJU, KISHANGARH

ITA 507/JPR/2018[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI GOVIND NARAYAN SHARMA, KISHANGARH

ITA 955/JPR/2015[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI GOVIND NARAYAN SHARMA, KISHANGARH

ITA 954/JPR/2015[2010-11]Status: DisposedITAT Jaipur30 Nov 2023AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI VASU DEV SOMANI, KISHANGARH

ITA 951/JPR/2015[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI VASU DEV SOMANI, KISHANGARH

ITA 950/JPR/2015[2010-11]Status: DisposedITAT Jaipur30 Nov 2023AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI VASU DEV SOMANI, KISHANGARH

ITA 949/JPR/2015[2009-10]Status: DisposedITAT Jaipur30 Nov 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, CENTRAL CIRCLE, AJMER vs. SMT. KUSUM DEVI VIJAYVARGIYA, KISHANGARH

ITA 945/JPR/2015[211-12]Status: DisposedITAT Jaipur30 Nov 2023

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, CENTRAL CIRCLE, AJMER vs. SMT. KUSUM DEVI VIJAYVARGIYA, KISHANGARH

ITA 944/JPR/2015[2010-11]Status: DisposedITAT Jaipur30 Nov 2023AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, CENTRAL CIRCLE, AJMER vs. SMT. SUDARSHNA SOMANI, KISHANGARH

ITA 935/JPR/2015[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, CENTRAL CIRCLE, AJMER vs. SMT. SUDARSHNA SOMANI, KISHANGARH

ITA 934/JPR/2015[2010-11]Status: DisposedITAT Jaipur30 Nov 2023AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, CENTRAL CIRCLE, AJMENR vs. SMT. SUDARSHNA SOMANI, KISHANGARH

ITA 933/JPR/2015[2009-10]Status: DisposedITAT Jaipur30 Nov 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, AJMER vs. ABHISHEK KUMAWAT, KISHANGARH

ITA 928/JPR/2015[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, AJMER vs. ABHISHEK KUMAWAT, KISHANGARH

ITA 927/JPR/2015[2010-11]Status: DisposedITAT Jaipur30 Nov 2023AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

ITA 912/JPR/2015[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, CENTRAL CIRCLE, AJMER, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

ITA 911/JPR/2015[20010-11]Status: DisposedITAT Jaipur30 Nov 2023

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, CENTRAL CIRCLE, AJMENR, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

ITA 910/JPR/2015[2009-10]Status: DisposedITAT Jaipur30 Nov 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, CENTRAL CIRCLE, AJMER, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

ITA 909/JPR/2015[2008-09]Status: DisposedITAT Jaipur30 Nov 2023AY 2008-09

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, AJMER vs. PRAKASH CHAND VIJAYVARGIYA, KISHANGARH

ITA 908/JPR/2015[2011-12]Status: DisposedITAT Jaipur30 Nov 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

ACIT, AJMER vs. PRAKASH CHAND VIJAYVARGIYA, KISHANGARH

ITA 907/JPR/2015[2010-11]Status: DisposedITAT Jaipur30 Nov 2023AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)

…ntation of deposit and withdrawal etc. The ld. CIT(A) has rightly considered all this and allowed @25% of the commission received. This fact of incurring of expenses has been approved in other judicial pronouncements also. Please refer Manoj Aggarwal vs. DCIT 117 TTJ 145, 113 ITD 377 (Del) (SB) & Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) wherein similar allowance for expenses out of commission on accommodation entries have been upheld by the Hon'ble ITAT. ACIT vs. Smt. Kusum Devi Vijayvargiya & others Considering the totality of facts and circumstances of the case, the Id. CIT(A) was fully justifie…

RAHUL L. SINGHVI,MUMBAI vs. ASST CIT CEN CIR 13, MUMBAI

In the result , appeal of the assessee in ITA no

ITA 3655/MUM/2016[2011-12]Status: DisposedITAT Mumbai11 May 2017AY 2011-12

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.3653/Mum/2016 ("नधा"रण वष" / Assessment Year : 2010-11)

For Appellant: Shri Prakash GFor Respondent: Shri Rahul Raman, CIT-DR
Section 131Section 132(1)Section 132(4)Section 153A

…आयकर अपील"य अ"धकरण “H” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.3653/Mum/2016 ("नधा"रण वष" / Assessment Year : 2010-11) आयकर अपील सं./I.T.A. No.3654/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10) आयकर अपील सं./I.T.A. No.3655/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Shri Rahul L. Singhvi, बनाम/ Asst. Comm. Of Income C/o Shri Prakash Tax – Central Circle – 13, v. Jhunjhunwala, Mumbai. Chartered Accountant, 5, Jolly Bhawan No. 2, Ground floor, 7 New Marine Lines,…

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