Navin Kumar v. JCIT, Bhatinda in ITAT Amritsar

98 ITD 242Income Tax Appellate Tribunal2006#18461 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 271DSection 143(3)Section 269SSSection 269TSection 271ESection 132Section 132(4)Section 133A

Issues it is cited on

penalty under section 271dsection 269tsection 271esection 269sssection 271dsection 269section 274levy of penaltycommissioner (appeals)section 26section 132(4)section 271

Judgments citing Navin Kumar v. JCIT, Bhatinda in ITAT Amritsar

ACIT, Central Circle-2(3), Pune vs. Mantra Properties, Varanasi

In the result, the appeal filed by the Revenue is allowed

ITA 2116/PUN/2024[2017-18]Status: DisposedITAT Pune23 Sept 2026AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

For Appellant: NoneFor Respondent: Shri Ramnath P Murkunde
Section 143(3)Section 148Section 269SSection 271DSection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment year : 2017-18 ACIT, Central Circle 2(3), Mantra Properties Pune S-20/53-1, Sunderam Villa, Vs. Cantonment Varuna Bridge, Varanasi, Uttar Pradesh – 221002 PAN: AAOFM1283H (Appellant) (Respondent) Assessee by : None Department by : Shri Ramnath P Murkunde Date of hearing : 03-06-2025 Date of pronouncement : 04-06-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the Revenue is directed against the order dated 26.07.2024 of the Ld. CIT(A), Pune - 12 relati…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed, and the

ITA 1170/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Nov 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…ng Pvt. Ltd. vs ITO-12(2)(1) 119-123 ITA No. 3978/MUM/ 2019, 20 ITAT Ahmedabad in the case of M/S. Apple Weigh infra Limited vs 124-127 JCIT, Central Range-1, Ahmedabad 2021 (9) TMI 129 21 ITAT AMRITSAR BENCH Navin Kumar v. Jt. CIT (2006) 99 TTJ 267 / 128-156 98 ITD 242 (TM)(Amritsar)(Trib.). 22 ITAT PUNA BENCH Dy. CIT Cent. Cir. 2(2) Pune Vs. M/s. Sneh 157-162 Builders [I.T.A. No. 520/PN/2008 : A.Y. 2004-05 23 ITAT JAIPUR BENCH Dy CIT CC-2, Jaipur Vs Kiran Fine Jewellers Pvt 163-179 Ltd ITA No 268, 270, 271 and 274/JP/2025 order dated 26-06-2025 - 2025(9) TMI 83 ITAT JAIPUR 24 ITAT JODHPUR BENCH Hissaria Brother…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed, and the

ITA 1167/JPR/2025[2017-18]Status: DisposedITAT Jaipur13 Nov 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…ng Pvt. Ltd. vs ITO-12(2)(1) 119-123 ITA No. 3978/MUM/ 2019, 20 ITAT Ahmedabad in the case of M/S. Apple Weigh infra Limited vs 124-127 JCIT, Central Range-1, Ahmedabad 2021 (9) TMI 129 21 ITAT AMRITSAR BENCH Navin Kumar v. Jt. CIT (2006) 99 TTJ 267 / 128-156 98 ITD 242 (TM)(Amritsar)(Trib.). 22 ITAT PUNA BENCH Dy. CIT Cent. Cir. 2(2) Pune Vs. M/s. Sneh 157-162 Builders [I.T.A. No. 520/PN/2008 : A.Y. 2004-05 23 ITAT JAIPUR BENCH Dy CIT CC-2, Jaipur Vs Kiran Fine Jewellers Pvt 163-179 Ltd ITA No 268, 270, 271 and 274/JP/2025 order dated 26-06-2025 - 2025(9) TMI 83 ITAT JAIPUR 24 ITAT JODHPUR BENCH Hissaria Brother…

Atul N. Shah, Ahmedabad vs. The Jt.CIT, Range-4(2), Ahmedabad

In the result, both the appeals of the assessee are allowed

ITA 953/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2013-14

Bench: Smt.Annapurna Guptaआयकर अपील सं / Ita Nos. 952 & 953/Ahd/2023 िनधा"रण वष"/Assessment Year: 2013-14 बनाम बनाम बनाम बनाम Atul N. Shah, 45, Mahalaya Bungalows, Jcit, Vs. Nr. High Court, Sola, Range 4(2), Ahmedabad-380060 Ahmedabad Pan : Ajqps 4627 Q अपीलाथ"/ (Appellant) "त्यथ"/ (Respondent) िनधा" रती की ओर से / Assessee By : Shri Dhrunal Bhatt, Ar "#थ% की ओर से / Revenue By: Shri Atul Pandey, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 29/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 23/08/2024 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Dhrunal Bhatt, ARFor Respondent: Shri Atul Pandey, Sr DR
Section 131Section 132ASection 250Section 269SSection 269TSection 271DSection 271E

…that Cash loan was received / Loan repaid in cash. Thus penalty is based on conjectures, surmises & suspicion. (SMC) ITA Nos. 952 & 953/Ahd/2023 Atul N Shah Vs. JCIT AY : 2013-14 7 Decisions relied upon: 1) Navin Kumar v. JCIT, Bhatinda in ITAT Amritsar in 98 ITD 242 Relevant headnotes reproduced for reference: The factual finding recorded by the Commissioner (Appeals) was fully supported by the material on record. Except photocopies of alleged statement of loan account of the assessee which was contradicted by admission of 'H' and was shown to be incomplete, there was no material to infer that loan/deposit in…

Atul N. Shah, Ahmedabad vs. The Jt.CIT, Range-4(2), Ahmedabad

In the result, both the appeals of the assessee are allowed

ITA 952/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2013-14

Bench: Smt.Annapurna Guptaआयकर अपील सं / Ita Nos. 952 & 953/Ahd/2023 िनधा"रण वष"/Assessment Year: 2013-14 बनाम बनाम बनाम बनाम Atul N. Shah, 45, Mahalaya Bungalows, Jcit, Vs. Nr. High Court, Sola, Range 4(2), Ahmedabad-380060 Ahmedabad Pan : Ajqps 4627 Q अपीलाथ"/ (Appellant) "त्यथ"/ (Respondent) िनधा" रती की ओर से / Assessee By : Shri Dhrunal Bhatt, Ar "#थ% की ओर से / Revenue By: Shri Atul Pandey, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 29/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 23/08/2024 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Dhrunal Bhatt, ARFor Respondent: Shri Atul Pandey, Sr DR
Section 131Section 132ASection 250Section 269SSection 269TSection 271DSection 271E

…that Cash loan was received / Loan repaid in cash. Thus penalty is based on conjectures, surmises & suspicion. (SMC) ITA Nos. 952 & 953/Ahd/2023 Atul N Shah Vs. JCIT AY : 2013-14 7 Decisions relied upon: 1) Navin Kumar v. JCIT, Bhatinda in ITAT Amritsar in 98 ITD 242 Relevant headnotes reproduced for reference: The factual finding recorded by the Commissioner (Appeals) was fully supported by the material on record. Except photocopies of alleged statement of loan account of the assessee which was contradicted by admission of 'H' and was shown to be incomplete, there was no material to infer that loan/deposit in…

Navin Kumar v. JCIT, Bhatinda in ITAT Amritsar (98 ITD 242) — Cited in 5 Judgments | BharatTax