Para 44 & 45 and CIT-Central I v. Indo Arab Air Services

64 Taxmann.com 257High Court2015#7987 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 147 Section 148 Section 68 Section 131 Section 132 Section 143(3)Section 144 Section 144B

Issues it is cited on

kelvinator source of source borrowed satisfaction reason to believe escapement of income reopening of assessment satisfaction note unexplained cash credit reassessment proceedings genuineness of the transaction section 131 section 68

Judgments citing Para 44 & 45 and CIT-Central I v. Indo Arab Air Services

MADAN LAL,FATEHABAD vs. ITO, WARD-1, FATEHABAD

In the result, Assessee’s appeal stands allowed

ITA 190/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh13 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 190/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 Madan Lal, The Ito, Ganaga Pipe Ind, बनाम Ward-1, G.T.Road, Fatehabad Vs. Village Dhangar, Fatehbad 125050 "थायी लेखा सं./Pan No: Acapl2915R अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Suraj Bhan Nain, Advocate (Virtual) राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 30.07.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 13.10.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 28.12.2023 Of Cit(A), National Faceless Appeal Centre (Nfac), Delhi For The A.Y. 2017- 18. 2. Grounds Of Appeal Are As Under: -

For Appellant: Sh. Suraj Bhan Nain, Advocate (Virtual)For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 143(1)Section 147Section 148

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 190/CHD/2024 "नधा"रण वष" / Assessment Year : 2017-18 Madan Lal, The ITO, Ganaga Pipe IND, बनाम Ward-1, G.T.Road, Fatehabad Vs. Village Dhangar, Fatehbad 125050 "थायी लेखा सं./PAN NO: ACAPL2915R अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Mode ) "नधा"रती क" ओर से/Assessee by : Sh. Suraj Bhan Nain, Advocate (Virtual) राज"व क" ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR सुनवाई क" तार"ख/Date…

MAHESH CHAND GARG,GHAZIABAD vs. INCOME TAX OFFICER, GHAZIABAD

In the result, the Assessee’s Appeal stands allowed

ITA 3376/DEL/2025[2012-13]Status: DisposedITAT Delhi12 Sept 2025AY 2012-13

Bench: Shri Mahavir Singhassessment Year: 2012-13 Mahesh Chand Garg, Vs. Ito, Ward-1(4), B-209, Lohia Nagar, Cgo Complex, Ghaziabad-201001 Ghaziabad-201001 Uttar Pradesh (Pan: Aarpg8728N) (Appellant) (Respondent)

For Appellant: Sh. Neelesh Kumar Jain, CAFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT Assessment Year: 2012-13 MAHESH CHAND GARG, Vs. ITO, WARD-1(4), B-209, LOHIA NAGAR, CGO COMPLEX, GHAZIABAD-201001 GHAZIABAD-201001 UTTAR PRADESH (PAN: AARPG8728N) (APPELLANT) (RESPONDENT) Assessee by : Sh. Neelesh Kumar Jain, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of hearing : 03-09-2025 Date of pronouncement : 12-09-2025 ORDER The Assessee has filed the Appeal against the Order dated 30.01.2025 of the Ld. Addl./JCIT(A)-7, Mumbai pertaining to assessment year 2012-13 by raising as many as 9…

ACIT, NEW DELHI vs. M/S. ALODIE ESTATES PVT. LTD., NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 1730/DEL/2016[2011-12]Status: DisposedITAT Delhi18 Jul 2025AY 2011-12

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2011-12 Asstt. Commissioner Of Vs. M/S. Alodie Estates Pvt. Ltd. 2Nd Income Tax, Central B-4/43, Floor, Safdarjung Circle-2, New Delhi Enclave, New Delhi-110029 Pan No.Aaica1782G (Appellant) (Respondent)

Section 132Section 139Section 147Section 148Section 68

…Ita No. 1730/Del/2016 ACIT v. M/s Alodie Estates Pvt. Ltd. A.Y.2011-12 1 THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “E” NEWDELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2011-12 Asstt. Commissioner of Vs. M/s. Alodie Estates Pvt. Ltd. 2nd Income Tax, Central B-4/43, Floor, Safdarjung Circle-2, New Delhi Enclave, New Delhi-110029 PAN No.AAICA1782G (Appellant) (Respondent) Appellant by Sh. Dheeraj Kumar Jain, Sr. DR Respondent by Sh. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Garg, Advocate Date of hearing 03.07.2025 Date of 18…

CBS HOLDING (P) LTD.,DELHI vs. ITO, WARD-5(4), NEW DELHI

Appeal is allowed

ITA 204/DEL/2019[2012-13]Status: DisposedITAT Delhi25 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2012-13 Vs. Income Tax Officer, Cbs Holdings (P) Ltd., M/S. S.B. Garg & Co., Cas, Ward-5(4), 20/17, Shakti Nagar, New Delhi New Delhi Pan: Aadcc3702D (Appellant) (Respondent) Assessee By None Department By Ms. Pooja Swaroop, Cit(Dr)

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2012-13 Vs. Income Tax Officer, CBS Holdings (P) Ltd., M/s. S.B. Garg & Co., CAs, Ward-5(4), 20/17, Shakti Nagar, New Delhi New Delhi PAN: AADCC3702D (Appellant) (Respondent) Assessee by None Department by Ms. Pooja Swaroop, CIT(DR) Date of hearing 25.06.2025 Date of pronouncement 25.06.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)-2 [in s…

ACIT, NEW DELHI vs. M/S. A & D ESTATES PVT. LTD., NEW DELHI

In the result we upheld the decision of the Ld

ITA 1729/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Jun 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Manish Agarwalassessment Year: 2012-13

Section 132Section 143(2)Section 143(3)Section 148Section 68

…1 ACIT v. A&D Estates (P) Ltd. A.Y. 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E ”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 ACIT, Central Circle-2, Vs A & D Estates Pvt. Ltd., R/o. B-4/43, 2nd Floor, New Delhi. Safdarjung Enclave, New Delhi-110029. PAN: AAFCA 2604 L APPELLANT RESPONDENT Assessee represented by Dr. Rakesh Gupta, Adv.; & Sh. Saksham Agarwal, CA Department represented by Ms. Amisha S. Gupta CIT(DR) Date of hearing 08.05.2025 Date of pronouncement 25.06.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The i…

ACIT, NEW DELHI vs. M/S. SEA POINT TRADING & BUILDERS PVT. LTD., NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 1731/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Jun 2025AY 2012-13

Bench: Ms. Madhumita Roy, Judical Member & Shri Manish Agarwalasst. Commissioner Of M/S. Sea Point Trading & Income Tax, Builders Pvt. Ltd. Central Circle-2, Vs. B-4/43, 2Nd Floor, New Delhi. Safdarjung Enclave, New Delhi-110029. Pan: Aabcs0741C (Appellant) (Respondent) Assessee By Dr. Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Department By Shri Virender Kumar Singh, Sr. Dr Date Of Hearing 07/05/2025 Date Of Pronouncement 18/06/2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Revenue Against The Order Of Learned Commissioner Of Income Tax (Appeals)-23, New Delhi [Ld. Cit(A), In Short], Dt. 29.01.2026 In Appeal No. 16/2015-16 For Assessment Year 2012-13 Passed U/S 250 Of The Income Tax Act, 1961 (The Act, In Short). 2. The Revenue Has Taken The Following Grounds Of Appeal: “1. The Order Of Ld. Cit(A) Is Not Correct In Law & On Facts. 2. On The Facts & Circumstances Of The Case, The Ld. Cit(A) Has Erred In Laws In Deleting The Addition Of Rs.6,35,00,000/- Made By Ao On Account Of Unexplained Cash Credit U/S 68 Of The Act Received From M/S Manan Merchandise Pvt. Ltd.”

Section 127Section 132Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Asst. Commissioner of M/s. Sea Point Trading & Income Tax, Builders Pvt. Ltd. Central Circle-2, Vs. B-4/43, 2nd Floor, New Delhi. Safdarjung Enclave, New Delhi-110029. PAN: AABCS0741C (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. and Shri Deepesh Garg, Adv. Department by Shri Virender Kumar Singh, Sr. DR Date of Hearing 07/05/2025 Date of Pronouncement 18/06/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by th…

ACIT, NEW DELHI vs. M/S. BELISMA BUILDCON PVT. LTD., GURGAON

In the result, the appeal of the Revenue is dismissed

ITA 1728/DEL/2016[2011-12]Status: DisposedITAT Delhi18 Jun 2025AY 2011-12

Bench: Ms.Madhumita Roy & Shri Manish Agarwal[Assessment Year : 2011-12] Acit, Vs M/S. Belisma Buildcon Central Circle-2, Pvt.Ltd.,77, Ss House, Sector-44, New Delhi Gurgaon, Haryana-122003. Pan-Aadcb9647C Appellant Respondent Appellant By Dr. Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Shri Virender Kumar Singh, Sr.Dr Date Of Hearing 07.05.2025 Date Of Pronouncement 18.06.2025 Order

Section 132Section 147Section 148Section 250Section 68

…ITA No.1728/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] ACIT, vs M/s. Belisma Buildcon Central Circle-2, Pvt.Ltd.,77, SS House, Sector-44, New Delhi Gurgaon, Haryana-122003. PAN-AADCB9647C APPELLANT RESPONDENT Appellant by Dr. Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Shri Virender Kumar Singh, Sr.DR Date of Hearing 07.05.2025 Date of Pronouncement 18.06.2025 ORDER PER MANISH AGARWAL, AM : The present appeal has been filed by the…

RAKESH KUMAR SINGRODIA,MUKUNDGARH MANDI, JHUNJHUNU vs. ITO, WD 1, JHUNJHUNU, RAJASTHAN

In the result, the appeal of the assessee is allowed

ITA 1168/JPR/2024[2018-19]Status: DisposedITAT Jaipur29 Nov 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Pratik Jain, CA (V.H)For Respondent: Shri Gautam Singh Choudhary, JCIT

Section 131Section 133ASection 142(1)Section 143(2)Section 147Section 148Section 148ASection 37(1)Section 68

…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, vk;dj vihy la-@ITA No. 1168/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Rakesh Kumar Singrodia ITO, Vs. M/s Bharat Dall Mills, Ward-1, Mukundgarh, Jhunjhunu Mukundgarh Mandi, Jhunjhunu LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALVPS 8505 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Pratik Jain, CA (V.H) jktLo…

ACIT, NEW DELHI vs. M/S. GREEN GEM ESTATES PVT. LTD., NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 1732/DEL/2016[2011-12]Status: DisposedITAT Delhi01 Feb 2024AY 2011-12

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiyaassessment Year: 2011-12 Acit Vs. Green Gem Estates Pvt. Ltd. R/O B- 4/43, 2Nd Floor, Central Circle -2 New Delhi Safdarjung Enclave, New Delhi – 110029 Pan No.Aaacg3209Q (Appellant) (Respondent) Appellant By Sh. Subhra Jyoti Chakraborty, Cit Dr Respondent By Sh. Somil Aggarwal, Advocate Sh. Deepesh Garg, Advocate Sh. Shrey Jain, Advocate Date Of Hearing: 01/02/2024 Date Of Pronouncement: 01/02/2024 Order Per N. K. Billaiya, Am:

Section 133Section 147Section 148Section 66Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE PRESIDENT AND SH. N. K. BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2011-12 ACIT Vs. Green Gem Estates Pvt. Ltd. R/o B- 4/43, 2nd Floor, Central Circle -2 New Delhi Safdarjung Enclave, New Delhi – 110029 PAN No.AAACG3209Q (APPELLANT) (RESPONDENT) Appellant by Sh. Subhra Jyoti Chakraborty, CIT DR Respondent by Sh. Somil Aggarwal, Advocate Sh. Deepesh Garg, Advocate Sh. Shrey Jain, Advocate Date of hearing: 01/02/2024 Date of Pronouncement: 01/02/2024 ORDER PER N. K. BILLAIYA, AM: This appeal by the revenue is preferr…

VILAS WAMAN KATRE,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL RANGE 7(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 6723/MUM/2018[2011-12]Status: DisposedITAT Mumbai03 Jan 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra

Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “F” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 6720, 6721, 6722 & 6723/MUM/2018 (A.Ys: 2008-09, 2009-10, 2010-11 & 2011-12) Shri Vilas Waman Katre v. DCIT – Central Range – 7(1) Anurag Business Centre Room No. 653, 6th Floor 7th Floor, 410, 411 Aayakar Bhavan, M.K. Road Vaman Tukaram Patil Marg Mumbai - 400020 Chembur, Mumbai - 400071 PAN: AAEPK5429L (Appellant) (Respondent) Assessee by : Shri Freshthe Sethna Shri Mrunal Parekh Shri Hasmukh Ravaria Department by : S.N. Kabr…

VILAS WAMAN KATRE,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL RANGE 7(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 6722/MUM/2018[2010-11]Status: DisposedITAT Mumbai03 Jan 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra

Section 148

VILAS WAMAN KATRE,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL RANGE 7(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 6721/MUM/2018[2009-10]Status: DisposedITAT Mumbai03 Jan 2022AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra

Section 148

VILAS WAMAN KATRE,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL RANGE 7(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 6720/MUM/2018[2008-09]Status: DisposedITAT Mumbai03 Jan 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Freshthe SethnaFor Respondent: S.N. Kabra

Section 148

PV CORPORATE ADVISORY SERVICES PVT LTD,NEW DELHI vs. ITO WARD - 19(2), NEW DELHI

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

ITA 8027/DEL/2019[2010-11]Status: DisposedITAT Delhi07 Jul 2021AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2011-12 Pv Corporate Advisory Services Vs. Ito, Pvt. Ltd., Ward-19(3), C/O Rohit Tiwari, New Delhi. 8024, Ats Greens Paradiso, Chi Iv, Noida. Pan: Aadcp7328L (Appellant) (Respondent) Assessee By : Shri Rohit Tiwari, Advocate Revenue By : Shri R.K. Gupta, Sr. Dr Date Of Hearing : 22.06.2021 Date Of Pronouncement : 07.07.2021 Order This Appeal Filed By The Assessee Is Directed Against The Order Dated 30Th May, 2019 Of The Cit(A)-7, New Delhi Relating To Assessment Year 2011-12. 2. The Grounds Raised By The Assessee Are As Under:-

For Appellant: Shri Rohit Tiwari, AdvocateFor Respondent: Shri R.K. Gupta, Sr. DR

Section 143(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-1 : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2011-12 PV Corporate Advisory Services Vs. ITO, Pvt. Ltd., Ward-19(3), C/o Rohit Tiwari, New Delhi. 8024, ATS Greens Paradiso, CHI IV, Noida. PAN: AADCP7328L (Appellant) (Respondent) Assessee by : Shri Rohit Tiwari, Advocate Revenue by : Shri R.K. Gupta, Sr. DR Date of Hearing : 22.06.2021 Date of Pronouncement : 07.07.2021 ORDER This appeal filed by the assessee is directed against the order dated 30th May, 2019 of the CIT(A)-7, New Delhi relating to assessme…