Nand Lal Popli v. DCIT

71 Taxmann.com 246Income Tax Appellate Tribunal2016#8603 most cited

What is Nand Lal Popli v. DCIT authority for?

Where an assessee's profit declared under section 44AD presumptive taxation is accepted, the Assessing Officer cannot make separate additions by invoking other sections like 69C or 68 for expenses or cash credits.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Also referred to as

Nand Lal Popli · section 44AD · presumptive taxation · section 69C · section 68 · cash credits · unexplained money · business income · ITAT Chandigarh · additions

Also reported as

160 ITD 413

Sections most often in play

Section 143(3)Section 44ADSection 147Section 148Section 253(5)Section 68Section 133(6)Section 234A

Issues it is cited on

section 44adsection 271asection 44section 133(6)section 271prescribedindiabusinesscompanydocumentsection 143(3)interest

Judgments citing Nand Lal Popli v. DCIT

Nilesh Jain, Indore vs. Income Tax Officer 1(1), Indore

Appeal is partly allowed

ITA 631/IND/2025[2011-12]Status: DisposedITAT Indore17 Apr 2026AY 2011-12

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2011-12 Nilesh Jain, Ito 1(1) 1, Gandhi Chowk, Indore बनाम/ Chandrawati Ganj Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Ajxpj3919M Assessee By Shri Pankaj Mogra, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.04.2026 Date Of Pronouncement 17.04.2026

Section 143(3)Section 147Section 148Section 253(5)Section 44ASection 68

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Assessment Year:2011-12 Nilesh Jain, ITO 1(1) 1, Gandhi Chowk, Indore बनाम/ Chandrawati Ganj Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AJXPJ3919M Assessee by Shri Pankaj Mogra, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 13.04.2026 Date of Pronouncement 17.04.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 26.09.2024 passed by learned Commissioner of Income-Tax…

DCIT Circle 61(1), Delhi vs. Sukhbir Singh Chabra HUF, Delhi

In the result, appeal of the Revenue is dismissed

ITA 315/DEL/2022[2016-17]Status: DisposedITAT Delhi04 Nov 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.315/Del/2022 िनधा"रणवष"/Assessment Year:2016-17 बनाम Dcit, Sukhbir Singh Chabra Huf Circle 61(1), Vs. 6, Rani Jhansi Road, Delhi. Motia Khan, Delhi. Pan No.Aaahs5683P अपीलाथ" Appellant ""यथ"/Respondent

Section 133(6)Section 44ASection 92C

…ITA No.315/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.315/Del/2022 िनधा"रणवष"/Assessment Year:2016-17 बनाम DCIT, SUKHBIR SINGH CHABRA HUF Circle 61(1), Vs. 6, Rani Jhansi Road, Delhi. Motia Khan, Delhi. PAN No.AAAHS5683P अपीलाथ" Appellant ""यथ"/Respondent Shri Satyen Sethi, Adv. & Assessee by Shri A.T. Panda, Adv. Shri Manish Gupta, Sr. DR Revenue by सुनवाईक"तारीख/ Date of hearing: 21.08.2025 04.11.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD,…

Pankaj Kumar Mittal, Dholpur vs. Income Tax Officer Ward 4 Bharatpur, Bharatpur

In the result, stands allowed

ITA 393/JPR/2025[2018-2019]Status: DisposedITAT Jaipur24 Sept 2025AY 2018-2019
For Appellant: Shri Rahul Pandya, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 144Section 144ASection 148Section 271ASection 44A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 393/JPR/2025 निर्धारण वर्ष / Assessment Years : 2018-19 Shri Pankaj Kumar Mittal 11, Near AVM School, Main Market Maniya, Dholpur. बनाम Vs. The ITO, Ward-4, Bharatpur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: APXPM0304B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Rahul Pandya, Adv. राजस…

Brij Raj Singh Rathaur, New Delhi vs. JCIT, Range-41, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 315/DEL/2019[2007-08]Status: DisposedITAT Delhi15 Jan 2025AY 2007-08

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.315/Del/2022 िनधा"रणवष"/Assessment Year:2016-17 बनाम Dcit, Sukhbir Singh Chabra Huf Circle 61(1), Vs. 6, Rani Jhansi Road, Delhi. Motia Khan, Delhi. Pan No.Aaahs5683P अपीलाथ" Appellant ""यथ"/Respondent

Section 133(6)Section 44ASection 92C

…ITA No.315/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.315/Del/2022 िनधा"रणवष"/Assessment Year:2016-17 बनाम DCIT, SUKHBIR SINGH CHABRA HUF Circle 61(1), Vs. 6, Rani Jhansi Road, Delhi. Motia Khan, Delhi. PAN No.AAAHS5683P अपीलाथ" Appellant ""यथ"/Respondent Shri Satyen Sethi, Adv. & Assessee by Shri A.T. Panda, Adv. Shri Manish Gupta, Sr. DR Revenue by सुनवाईक"तारीख/ Date of hearing: 21.08.2025 04.11.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD,…

Pawan Raj Goyal, Haryana vs. DCIT Central Circle-17, Delhi

In the result, the appeal filed by the assessee stands allowed

ITA 575/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Feb 2023AY 2018-19
For Appellant: Shri Divyansh Jain, AdvocateFor Respondent: Ms. Princy Singla, Senior DR
Section 127Section 132Section 139Section 142(1)Section 143Section 153ASection 154Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.575/Del./2022 (ASSESSMENT YEAR : 2018-19) Pawan Raj Goyal, vs. DCIT, Central Circle 17, House No.N-4/26, DLF Phase 2, Delhi. Gurgaon – 122 008 (Haryana). (PAN : AFQPG5677N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Divyansh Jain, Advocate REVENUE BY : Ms. Princy Singla, Senior DR Date of Hearing : 08.02.2023 Date of Order : 13.02.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of ld. CIT (Appeals)-27,…

Smt. Sarita S. Gupta, Ahmedabad vs. ITO, Ward-3(3)(5), Ahmedabad

ITA 218/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2011-12

Bench: Ms. Suchitra Kamble&

For Appellant: Shri Ravindra, Sr. D.RFor Respondent: Date of Hearing
Section 132Section 139(1)Section 143(3)Section 153ASection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER& I.T.A. No.2219/Ahd/2018 (Assessment Year: 2005-06) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) I.T.A. Nos. 215 to 218/Ahd/2019 (Assessment Years: 2008-09 to 2011-12) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) Shri Ravish Bhatt, C.A. Appellant by : Shri Ravindra, Sr. D.R. Respondent by: Date o…

Smt. Sarita S. Gupta, Ahmedabad vs. ITO, Ward-3(3)(5), Ahmedabad

ITA 217/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2010-11

Bench: Ms. Suchitra Kamble&

For Appellant: Shri Ravindra, Sr. D.RFor Respondent: Date of Hearing
Section 132Section 139(1)Section 143(3)Section 153ASection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER& I.T.A. No.2219/Ahd/2018 (Assessment Year: 2005-06) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) I.T.A. Nos. 215 to 218/Ahd/2019 (Assessment Years: 2008-09 to 2011-12) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) Shri Ravish Bhatt, C.A. Appellant by : Shri Ravindra, Sr. D.R. Respondent by: Date o…

Smt. Sarita S. Gupta, Ahmedabad vs. ITO, Ward-3(3)(5), Ahmedabad

ITA 216/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2009-10

Bench: Ms. Suchitra Kamble&

For Appellant: Shri Ravindra, Sr. D.RFor Respondent: Date of Hearing
Section 132Section 139(1)Section 143(3)Section 153ASection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER& I.T.A. No.2219/Ahd/2018 (Assessment Year: 2005-06) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) I.T.A. Nos. 215 to 218/Ahd/2019 (Assessment Years: 2008-09 to 2011-12) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) Shri Ravish Bhatt, C.A. Appellant by : Shri Ravindra, Sr. D.R. Respondent by: Date o…

Smt. Sarita S. Gupta, Ahmedabad vs. ITO, Ward-3(3)(5), Ahmedabad

ITA 215/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2008-09

Bench: Ms. Suchitra Kamble&

For Appellant: Shri Ravindra, Sr. D.RFor Respondent: Date of Hearing
Section 132Section 139(1)Section 143(3)Section 153ASection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER& I.T.A. No.2219/Ahd/2018 (Assessment Year: 2005-06) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) I.T.A. Nos. 215 to 218/Ahd/2019 (Assessment Years: 2008-09 to 2011-12) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) Shri Ravish Bhatt, C.A. Appellant by : Shri Ravindra, Sr. D.R. Respondent by: Date o…

Smt. Sarita S. Gupta, Ahmedabad vs. ITO, Ward-3(3)(5), Ahmedabad

ITA 2219/AHD/2018[2005-06]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2005-06

Bench: Ms. Suchitra Kamble&

For Appellant: Shri Ravindra, Sr. D.RFor Respondent: Date of Hearing
Section 132Section 139(1)Section 143(3)Section 153ASection 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER& I.T.A. No.2219/Ahd/2018 (Assessment Year: 2005-06) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) I.T.A. Nos. 215 to 218/Ahd/2019 (Assessment Years: 2008-09 to 2011-12) Smt. Sarita S. Gupta Vs. ITO C-701, Dhananjay Tower, Ward-3(3)(5), Satellite, Ahmedabad-380015 Ahmedabad [PAN No.ACVPG1722G] (Appellant) .. (Respondent) Shri Ravish Bhatt, C.A. Appellant by : Shri Ravindra, Sr. D.R. Respondent by: Date o…

Narendra Chandubhai Rafaliya, Ahmedabad vs. ITO, Ward-3(3)(8), Ahmedabad

In the result, the additional ground of appeal of the assessee is allowed for statistical purposes

ITA 103/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2015-16
For Appellant: Shri ParimalSinh Parmar, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 234ASection 271Section 271BSection 44ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Narendra Chandubhai The ITO, Rafaliya, H-2, Panchshilp Ward-3(3)(8), Residency, Nr. Aditya Vs Ahmedabad Complex, Opp. Shreedhar (Respondent) Bungalows, Nikol, Ahmedabad-382350 PAN: AKVPR7628E (Appellant) Assessee by: Shri ParimalSinh Parmar, A.R. Revenue by: Shri R.R. Makwana, Sr. D.R. Date of hearing : 16-03-2022 Date of pronouncement : 15-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- T…

Shri Dinesh Ojha, Jaipur vs. Income Tax Officer, Ward-6-4, Jaipur

In the result appeal of the assessee is partly allowed

ITA 40/JPR/2019[2009-10]Status: DisposedITAT Jaipur27 Apr 2022AY 2009-10
For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 127Section 142(1)Section 147Section 148Section 44ASection 80C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 40/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2009-10 cuke Shri Dinesh Ojha, The ITO Vs. B-63, Kirti Nagar, Tonk Road, Ward 6(4) Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEPO 9604 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) jktLo dh vksj ls@ Revenue by :…

Hanumant Ganpat Mane, Solapur vs. Income-Tax Officer

In the result, the appeal of assessee is allowed for statistical purpose

ITA 2451/PUN/2016[2011-12]Status: DisposedITAT Pune17 Sept 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri S. N. DoshiFor Respondent: Shri Achal Sharma
Section 44A

…आयकर अऩीऱीय अधधकरण “एक-सदस्य मामऱा” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2451/PUN/2016 यनधाारण वषा / Assessment Year : 2011-12 Shri Hanumant Ganpat Mane, 1905 A, “Pawan Niwas”, Near Babasaheb Wada, Akluj, Tal.-Malshiras, Distt.-Solapur – 413101 PAN : ABRPM7225K .......अऩीऱाथी / Appellant बनाम / V/s. The Income Tax Officer, Ward – 1(4), Pandharpur ……प्रत्यथी / Respondent Assessee by : Shri S. N. Doshi Reven…