Ms. Amita Bansal v. Commissioner Of Income

400 ITR 324High Court2018#24863 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 10(38)Section 143(3)Section 268ASection 68

Judgments citing Ms. Amita Bansal v. Commissioner Of Income

Income Tax Officer-3(1), Kanpur vs. Shri Arvind Kumar Gupta, Kanpur

In the result, the appeal is held to be allowed for statistical purposes

ITA 174/LKW/2020[2015-16]Status: DisposedITAT Lucknow11 Jun 2025AY 2015-16

Bench: SH.KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: NoneFor Respondent: Sh. Sanjeev Krishna Sharma, Addl CIT (DR)
Section 143(3)Section 250Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’BENCH, LUCKNOW BEFORE SH.KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y.2015-16 Income Tax Officer, vs. Sh. Arvind Kumar Gupta through legal 3(1), Kanpur heir, Smt. Uma Gupta. 41/9, Naya Chowk, Parade, Kanpur PAN:ABKPG5557D (Appellant) (Respondent) Assesseeby: None Revenue by: Sh. Sanjeev Krishna Sharma, Addl CIT (DR) Date of hearing: 24.03.2025 Date of pronouncement: 11.06.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the Department against the order of the ld. CIT(A)- 1, Kanpur under section 250 of the Income Ta…

Income Tax Officer-3(4), Kanpur vs. Shri Santosh Kumar Agarwal, Kanpur

In the result, the appeal of the Revenue is dismissed

ITA 153/LKW/2020[2014-15]Status: DisposedITAT Lucknow17 Feb 2022AY 2014-15

Bench: Shri T. S. Kapoor

Section 10(38)Section 143(3)Section 69A

…received by the assessee from the brokers. The AO was not justified in assessing the sale proceeds of shares as unexplained cash credit under section 68 of the Act. Hon'ble Allahabad High Court in the case of Ms. Amita Bansal vs. Commissioner Of Income (2018) 400 ITR 324 (All) on 30 March, 2017 INCOME TAX APPEAL Mo. - 326 of 2010, HELD: "1. Whether on the facts and circumstances of the case the ITAT was correct to hold that 11,000 shares of M/s Welcome Coir Industries Ltd. Purchased by the appellant on 10.11.2003 from broker M/s Elbee Portfolio Pvt, Ltd vide I.T.A. No.153/Lkw/2020 Assessment. Year:2014-15 16 co…

Income Tax Officer-1(3), Kanpur vs. Shri Raj Kumar Agarwal, Kanpur

In the result, both the appeals of the Revenue are dismissed

ITA 205/LKW/2020[2014-15]Status: DisposedITAT Lucknow17 Jan 2022AY 2014-15

Bench: Shri T.S. Kapoor

Section 10(38)Section 143(3)Section 69A

…received by the assessee from the brokers. The AO was not justified in assessing the sale proceeds of shares as unexplained cash credit under section 68 of the Act. Hon'ble Allahabad High Court in the case of Ms. Amita Bansal vs. Commissioner Of Income (2018) 400 ITR 324 (All) on 30 March, 2017 INCOME TAX APPEAL Mo. - 326 of 2010, HELD: "1. Whether on the facts and circumstances of the case the ITAT was correct to hold that 11,000 shares of M/s Welcome Coir Industries Ltd. Purchased by the appellant on 10.11.2003 from broker M/s Elbee Portfolio Pvt, Ltd vide contract Note dated 10.11.2003 and received in the Dema…

Ms. Amita Bansal v. Commissioner Of Income (400 ITR 324) — Cited in 3 Judgments | BharatTax