Nand Kumar Taneja v. ITO

105 Taxmann.com 390High Court2019#14664 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 115BBE Section 144B Section 147 Section 148 Section 69A Section 139(1)Section 142(1)Section 145(3)

Issues it is cited on

limited scrutiny unexplained money section 69a section 69 unexplained cash credit section 115 section 68 section 142(1)section 25 person document nfac

Judgments citing Nand Kumar Taneja v. ITO

Kishorbhai Dattani, Jam Khambhalia vs. Income Tax Officer, Ward -1, Dwarka

In the result, the appeal of the assessee is allowed

ITA 555/RJT/2025[2017-18]Status: DisposedITAT Rajkot02 Feb 2026AY 2017-18

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 555/Rjt/2025 "नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Kishorbhai Dattani Vs. Income Tax Office, Hospital C/O. Sarda & Sarda (Ca), Sakar 1St Road, Near Rajdhani Hotel, Floor, Dr. Radha-Krishnan Road, Dwarka, Gujarat 361335 Opp. Rajkumar College, Rajkot, Rajkot Gujarat 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakpd7272M (Appellant) (Respondent) Appellant By : Shri Vimal Desai, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 03 / 11 /2025 Date Of Pronouncement : 02/ 02 /2026

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav Ld. Sr. DR

Section 115BSection 144BSection 147Section 148Section 250Section 69A

…ITA No. 555/Rjt/2025 Kishorbhai Dattani vs. ITO Ward – 1 Dwarka IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & Dr. DINESH MOHAN SINHA, JM आयकरअपीलसं./ITA No. 555/RJT/2025 "नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Kishorbhai Dattani Vs. Income Tax office, Hospital C/o. Sarda & Sarda (CA), Sakar 1st Road, Near Rajdhani Hotel, Floor, Dr. Radha-Krishnan Road, Dwarka, Gujarat 361335 Opp. Rajkumar College, Rajkot, Rajkot Gujarat 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAKPD7272M (Appellant) (Respondent) Appellant by : Shri Vimal Desai, Ld. AR Respondent…

Prathiba Educational Society, Hyderabad vs. Income Tax Officer, Ward-6(4), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1424/HYD/2025[2017-18]Status: DisposedITAT Hyderabad31 Oct 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita No.1424/Hyd./2025 िनधा"रण वष"/Assessment Years 2017-2018 Prathiba Educational The Income Tax Officer, Society, Hyderabad. Ward-6(4), Pin – 500 038 Vs. Hyderabad. Pan Aaatp4036B. Pin – 500 001 (Appellant) (Respondent) िनधा""रती "ारा/Assessee By : Ca Sanket Milind Joshi राज" व "ारा/Revenue By : Sri Krishna Moorthy K. Sr. Ar सुनवाई की तारीख/Date Of Hearing: 28.10.2025 घोषणा की तारीख/Pronouncement: 31.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sanket Milind JoshiFor Respondent: Sri Krishna Moorthy K. Sr. AR

Section 115Section 142(1)Section 143(2)Section 69Section 69A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1424/Hyd./2025 िनधा"रण वष"/Assessment Years 2017-2018 Prathiba Educational The Income Tax Officer, Society, HYDERABAD. Ward-6(4), PIN – 500 038 vs. Hyderabad. PAN AAATP4036B. PIN – 500 001 (Appellant) (Respondent) िनधा""रती "ारा/Assessee by : CA Sanket Milind Joshi राज" व "ारा/Revenue by : Sri Krishna Moorthy K. Sr. AR सुनवाई की तारीख/Date of hearing: 28.10.2025 घोषणा की तारीख/Pronouncement: 31.10.2025 आदेश/ORDER…

Ramdas Singh Tomar, Rajasthan vs. Income Tax Officer, Ward 1(1), Jaipur

ITA 1092/JPR/2024[2018-19]Status: DisposedITAT Jaipur01 Apr 2025AY 2018-19

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA No. 1092/JP/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Ramdas Singh Tomar M/s Om Sai Construction, Harikand Ka Pura Faraspura, Dholpur बनाम Income Tax Officer, Ward 1(1), Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AMZPT4728R अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rahul Pandya, Adv. राजस्व की ओर से / Revenue by: Sh. Anup Singh, Addl. CIT सुनवा

For Appellant: Sh. Rahul Pandya, AdvFor Respondent: Sh. Anup Singh, Addl. CIT

Section 115BSection 139(1)Section 142(1)Section 147Section 148Section 148ASection 2Section 271ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1092/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Ramdas Singh Tomar Income Tax Officer, Vs. M/s Om Sai Construction, Ward 1(1), Harikand Ka Pura Faraspura, Jaipur Dholpur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AMZPT4728R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Rahul Pandya, Adv. jktL…

Ashok Vikram Poddar, Kolkata vs. ACIT, Circle -34, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1294/KOL/2023[AY 2016-17]Status: DisposedITAT Kolkata08 Nov 2024

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(3)Section 69A

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1294/Kol/2023 Assessment Year: 2016-17 Ashok Vikram Poddar Vs. ACIT, Circle-34, Kolkata (PAN: AFLPP 3209 G) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 17.10.2024 क" "त"थ Date of Pronouncement/ 08.11.2024 आदेश उ"घोषणा क" "त"थ For the Appellant/ Shri Sunil Surana, A.R "नधा"रती क" ओर से Shri Dilip Maroti, A.R For the Res…

Saroj Devi Banthia, Kolkata vs. ITO, Ward-36(3), Kolkata

In the result both the appeals of the assessee are allowed

ITA 801/KOL/2024[2017-18]Status: DisposedITAT Kolkata06 Aug 2024AY 2017-18

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 142(1)Section 143(3)Section 69A

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “एसमसी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member&Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 801/Kol/2024 Assessment Year: 2017-18 Saroj Devi Banthia Vs. ITO, Ward-36(3), Kolkata (PAN: ADFPB 4403 L) ( अपीलाथ# ) Respondent / "%यथ# Appellant / 09.07.2024 Date of Hearing / सुनवाई क( "त*थ Date of Pronouncement/ 06.08.2024 आदेश उ-घोषणा क( "त*थ For the Appellant/ Shri Somnath Ghosh, Advocate Shri V. Tiwari, FCA "नधा34रती क( ओर से For…

Harishbhai G. Chovatiya, Sarthana, Surat vs. Income Tax Officer, Ward 3(3)(1), Surat

In the result, the appeal of the assessee is allowed

ITA 486/SRT/2023[2016-17]Status: DisposedITAT Surat13 Nov 2023AY 2016-17

Bench: Shri Pawan Singhआ.अ.सं./Ita No.486/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Harishbhai G Chovatiya Income Tax Officer, 18, Bapa Sitaram Row House, Ward-3(3)(1), Surat, Vs Kamrej Road, Aayakar Bhavan, Sarthana, Majura Gate, Surat- 394101 Surat-395001 Pan No: Agdpc 6539 M अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 68Section 69A

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.486/SRT/2023 (AY 2016-17) (Hearing in Physical Court) Harishbhai G Chovatiya Income Tax Officer, 18, Bapa Sitaram Row House, Ward-3(3)(1), Surat, Vs Kamrej Road, Aayakar Bhavan, Sarthana, Majura Gate, Surat- 394101 Surat-395001 PAN No: AGDPC 6539 M अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Mehul Shah, CA राज" की ओर से /Revenue by Shri Vinod Kumar, Sr-DR अपील पंजीकरण/Appeal instituted on 17.07.2023 सुनवाई की तारीख/Date of hearing 07.…