Monisha R. Jaising v. DCIT

101 Taxmann.com 519Reported decision2019#13181 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 69ASection 132Section 250Section 115BBESection 131Section 132(4A)Section 139

Issues it is cited on

section 17(1)section 2(9)section 270a(8)jewellery found during searchunexplained jewellerysection 69dsection 2(31)section 271aabpenalty under section 270apenalty u/s 270asection 264child

Judgments citing Monisha R. Jaising v. DCIT

DCIT, Chennai vs. Jagathrakshakan Srinisha, Chennai

ITA 1271/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Nov 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 Dcit, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) Vs. Jagathrakshakan Srinisha, 1St Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [Pan: Abfps-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri. B. Ramakrishnan, Fca & Shri. Shrenik Chordia, Ca. राजस्व की ओर से / Revenue By : Shri. C.N. Bipin, C.I.T. सुनवाई की तारीख /Date Of Hearing : 07.11.2025 घोषणा की तारीख/Date Of Pronouncement : 18.11.2025 आदेश /Order Per S.R.Raghunatha, Am: The Present Appeal Is Preferred By The Revenue Against The Order Dated 06.02.2025 Passed By The Commissioner Of Income Tax (Appeals)-19 (Hereinafter Referred To As Ld.Cit(A), Chennai, In Respect Of The Assessment Order Dated 01.03.2019 Passed By The Deputy Commissioner Of Income Tax, Central Circle -2(3) (Hereinafter Referred To As Ao) For The Assessment Year 2017-18 (Hereinafter Referred To As The Impugned Assessment Year) U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act). :-2-:

For Appellant: Shri. B. Ramakrishnan, FCA &For Respondent: Shri. C.N. Bipin, C.I.T
Section 131Section 132Section 143(3)Section 154Section 270A

…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 Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 DCIT, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) VS. Jagathrakshakan Srinisha, 1st Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [PAN: ABFPS-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee by : Shri. B. Ramakrishnan, FCA & Sh…

DCIT, Chennai vs. Jagathrakshakan Srinisha, Chennai

ITA 1264/CHNY/2025[2017]Status: DisposedITAT Chennai18 Nov 2025

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 Dcit, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) Vs. Jagathrakshakan Srinisha, 1St Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [Pan: Abfps-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri. B. Ramakrishnan, Fca & Shri. Shrenik Chordia, Ca. राजस्व की ओर से / Revenue By : Shri. C.N. Bipin, C.I.T. सुनवाई की तारीख /Date Of Hearing : 07.11.2025 घोषणा की तारीख/Date Of Pronouncement : 18.11.2025 आदेश /Order Per S.R.Raghunatha, Am: The Present Appeal Is Preferred By The Revenue Against The Order Dated 06.02.2025 Passed By The Commissioner Of Income Tax (Appeals)-19 (Hereinafter Referred To As Ld.Cit(A), Chennai, In Respect Of The Assessment Order Dated 01.03.2019 Passed By The Deputy Commissioner Of Income Tax, Central Circle -2(3) (Hereinafter Referred To As Ao) For The Assessment Year 2017-18 (Hereinafter Referred To As The Impugned Assessment Year) U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act). :-2-:

For Appellant: Shri. B. Ramakrishnan, FCA &For Respondent: Shri. C.N. Bipin, C.I.T
Section 131Section 132Section 143(3)Section 154Section 270A

…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 Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 DCIT, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) VS. Jagathrakshakan Srinisha, 1st Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [PAN: ABFPS-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee by : Shri. B. Ramakrishnan, FCA & Sh…

DCIT, Chennai vs. Jagathrakskan Srinisha, Chennai

In the result, the appeals filed by the Revenue in I

ITA 1253/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Nov 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 Dcit, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) Vs. Jagathrakshakan Srinisha, 1St Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [Pan: Abfps-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri. B. Ramakrishnan, Fca & Shri. Shrenik Chordia, Ca. राजस्व की ओर से / Revenue By : Shri. C.N. Bipin, C.I.T. सुनवाई की तारीख /Date Of Hearing : 07.11.2025 घोषणा की तारीख/Date Of Pronouncement : 18.11.2025 आदेश /Order Per S.R.Raghunatha, Am: The Present Appeal Is Preferred By The Revenue Against The Order Dated 06.02.2025 Passed By The Commissioner Of Income Tax (Appeals)-19 (Hereinafter Referred To As Ld.Cit(A), Chennai, In Respect Of The Assessment Order Dated 01.03.2019 Passed By The Deputy Commissioner Of Income Tax, Central Circle -2(3) (Hereinafter Referred To As Ao) For The Assessment Year 2017-18 (Hereinafter Referred To As The Impugned Assessment Year) U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act). :-2-:

For Appellant: Shri. B. Ramakrishnan, FCA &For Respondent: Shri. C.N. Bipin, C.I.T
Section 131Section 132Section 143(3)Section 154Section 270A

…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 Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 DCIT, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) VS. Jagathrakshakan Srinisha, 1st Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [PAN: ABFPS-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee by : Shri. B. Ramakrishnan, FCA & Sh…

Paul Dhinakaran, Chennai vs. DCIT, Central Circle-391), Chennai

In the result, the appeal filed by the for A

ITA 1067/CHNY/2025[2021-22]Status: DisposedITAT Chennai08 Aug 2025AY 2021-22

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपीलसं./Ita No.1067/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 Paul Dhinakaran, The Deputy Commissioner Of No. 7, Jeevarathinam Nagar, Adyar, Income Tax, Chennai 600 020. V. Central Circle 3(1), Chennai. [Pan: Aabpd8489M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से /Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 21.07.2025 घोषणा की तारीख /Date Of Pronouncement : 08.08.2025

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT
Section 132Section 139(1)Section 143(3)

…आयकरअपीलीयअिधकरण, ‘’सी’’"ायपीठ,चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस.आर.रघुनाथा ,लेखा सद" के सम"। BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.1067/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 Paul Dhinakaran, The Deputy Commissioner of No. 7, Jeevarathinam Nagar, Adyar, Income Tax, Chennai 600 020. v. Central Circle 3(1), Chennai. [PAN: AABPD8489M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri G. Baskar, Advocate ""थ" की ओर से /Respondent by : Ms. R. Anit…

Nihal Chandrakant Garware, Mumbai vs. The Deputy Commissioner of Income Tax Central Circle 6(4), Mumbai

In the result, ground No.1 is partly allowed

ITA 3726/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 Mar 2025AY 2021-22

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2021-22

For Appellant: Shri. Jay Bhansali, AdvocateFor Respondent: Ms. Monika H Pande, Sr. DR
Section 143(3)Section 271ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2021-22 Nihal Chandrakant Garware The Deputy Commissioner of 1A Kapur Mahal Income Tax, Central Circle 6(4), Netaji Subhash Road Mumbai Marine Drive Vs. Mumbai – 400 020 (PAN: AADPG0103F) (Assessee) (Respondent) Present for: Assessee : Shri. Jay Bhansali, Advocate Revenue : Ms. Monika H Pande, Sr. DR Date of Hearing : 02.01.2025 Date of Pronouncement : 28.03.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is…

Kirti Singh, Bulandshahr vs. ACIT, Central Circle-II, Noida

In the result, the appeal of the assessee in ITA

ITA 977/DEL/2023[2021-22]Status: DisposedITAT Delhi07 Dec 2023AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Shri Mohit Choudhary, CAFor Respondent: Mr. Waseem Arshand, CIT(DR)
Section 132Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.As. No.977 & 1067/DEL/2023 Assessment Year 2021-22 & 2021-22 Kirti Singh, Assistant Commissioner of Income 83A, Amba Enclave, Vs. Tax, Bulandshahr, Central Circle-II, Panni Nagar, Near Sugar Mill, Noida. Bulandshahr. TAN/PAN: BCIPS0612K (Appellant) (Respondent) Appellant by: Shri Mohit Choudhary, CA Shri Harish Choudhary, CA Ms. Mitika Choudhary, Adv. Ms. Neetu Jain, CA Shri Ankur Rastogi Respondent by: Mr. Waseem Arshand, CIT(DR) Date of hearing: 18 10 2023…

Kirti Singh, Bulandshahr vs. ACIT Central Circle-II, Noida

In the result, the appeal of the assessee in ITA

ITA 1067/DEL/2023[2021-22]Status: DisposedITAT Delhi07 Dec 2023AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Shri Mohit Choudhary, CAFor Respondent: Mr. Waseem Arshand, CIT(DR)
Section 132Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.As. No.977 & 1067/DEL/2023 Assessment Year 2021-22 & 2021-22 Kirti Singh, Assistant Commissioner of Income 83A, Amba Enclave, Vs. Tax, Bulandshahr, Central Circle-II, Panni Nagar, Near Sugar Mill, Noida. Bulandshahr. TAN/PAN: BCIPS0612K (Appellant) (Respondent) Appellant by: Shri Mohit Choudhary, CA Shri Harish Choudhary, CA Ms. Mitika Choudhary, Adv. Ms. Neetu Jain, CA Shri Ankur Rastogi Respondent by: Mr. Waseem Arshand, CIT(DR) Date of hearing: 18 10 2023…

Monisha R. Jaising v. DCIT (101 Taxmann.com 519) — Cited in 7 Judgments | BharatTax