PCIT Vs. Smt. Krishna Devi-(2021) 431 ITR 361 (Del) v. CIT Vs. Smt. Sumitra Devi

213 Taxmann 178High Court2013#15306 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 10(38)Section 143(3)Section 271(1)Section 68Section 142(1)Section 143(1)Section 143(2)

Issues it is cited on

bogus ltcgsection 10(38)penny stockagricultural incomeaccommodation entrylong term capital gainunexplained cash creditsection 271(1)section 68section 142(1)section 143(1)section 143(2)

Judgments citing PCIT Vs. Smt. Krishna Devi-(2021) 431 ITR 361 (Del) v. CIT Vs. Smt. Sumitra Devi

Zalavadiya Kalubhai Mohanbhai, HUF, Ahmedabad vs. The Income Tax Officer, Ward-5(3)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 806/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad04 Sept 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha, Accountannt Member Assessment Year 2015-16

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Abhijit, Sr. D.R
Section 10(38)Section 142(1)Section 143(2)Section 147Section 148

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before Ms. Suchitra Kamble, Judicial Member And Shri Narendra Prasad Sinha, Accountannt Member Assessment Year 2015-16 Zalavadiya Kalubhai The ITO, Mohanbhai HUF, Ward-5(3)(1), B-48, Shaktidhara Vs Ahmedabad Colony, Behind Dinesh (Respondent) Chambers, India Colony, Bapugnar, Ahmedabad PAN: AADHP0829D (Appellant) Assessee by: Shri Tushar Hemani, Sr. A.R. & Shri Kushal Fofaria, A.R. Revenue by: Shri Abhijit, Sr. D.R. Date of hearing : 17-07-2025 Date of pronouncement : 04-09-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appea…

Shri Sanjaybhai Ramjibhai Patel, Bhavnagar vs. ITO, Ward-1(5), Bhavnagar

ITA 454/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Jun 2025AY 2014-15

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 452/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2014-2015

For Appellant: Shri TusharHemani, Sr. Advocate with Shri Parimalsinh B ParmarFor Respondent: Shri B.P Srivastava, Sr. DR
Section 10(38)Section 143(1)Section 143(2)Section 271(1)Section 68

…Sanjau P Mehta Vs. DCIT-ITA No.509/Ahd/2018 iii. Sejalben N. Vora and others –ITA No.329-331/Ahd/2018 iv. PCIT Vs. Smt. Krishna Devi-(2021) 431 ITR 361 (Del) v. CIT Vs. Smt. Sumitra Devi-(2014) 229 Taxmann 67 (Rajasthan) vi. CIT Vs. UditNarain Agarwal-(2013) 213 Taxmann 178 (Allahabad) vii. CIT Vs. Anurudh N. Agarwal-(2013) 219 Taxman 126 (Allahabad) viii. Kishinchand Chellarram125 ITR 713 (SC) ix. PCIT Vs. Charterred Speed P. Ltd. –Tax Appeal No.126 & 126 of 2015. x. Andaman Timber Industries Vs. CCE-(2015) 62 taxmann.com 3(SC) 6. The Ld.DR submitted that the AO as well as Ld.CIT(A) has rightly disallowed the…

Smt. Shital Sanjaybhai Patel, Bhavnagar vs. ITO, Ward-1(5), Bhavnagar

ITA 453/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Jun 2025AY 2014-15

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 452/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2014-2015

For Appellant: Shri TusharHemani, Sr. Advocate with Shri Parimalsinh B ParmarFor Respondent: Shri B.P Srivastava, Sr. DR
Section 10(38)Section 143(1)Section 143(2)Section 271(1)Section 68

…Sanjau P Mehta Vs. DCIT-ITA No.509/Ahd/2018 iii. Sejalben N. Vora and others –ITA No.329-331/Ahd/2018 iv. PCIT Vs. Smt. Krishna Devi-(2021) 431 ITR 361 (Del) v. CIT Vs. Smt. Sumitra Devi-(2014) 229 Taxmann 67 (Rajasthan) vi. CIT Vs. UditNarain Agarwal-(2013) 213 Taxmann 178 (Allahabad) vii. CIT Vs. Anurudh N. Agarwal-(2013) 219 Taxman 126 (Allahabad) viii. Kishinchand Chellarram125 ITR 713 (SC) ix. PCIT Vs. Charterred Speed P. Ltd. –Tax Appeal No.126 & 126 of 2015. x. Andaman Timber Industries Vs. CCE-(2015) 62 taxmann.com 3(SC) 6. The Ld.DR submitted that the AO as well as Ld.CIT(A) has rightly disallowed the…

Shri Jignesh Ramjibhai Patel, Bhavnagar vs. ITO, Ward-1(2), Bhavnagar

ITA 452/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Jun 2025AY 2014-15

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 452/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2014-2015

For Appellant: Shri TusharHemani, Sr. Advocate with Shri Parimalsinh B ParmarFor Respondent: Shri B.P Srivastava, Sr. DR
Section 10(38)Section 143(1)Section 143(2)Section 271(1)Section 68

…Sanjau P Mehta Vs. DCIT-ITA No.509/Ahd/2018 iii. Sejalben N. Vora and others –ITA No.329-331/Ahd/2018 iv. PCIT Vs. Smt. Krishna Devi-(2021) 431 ITR 361 (Del) v. CIT Vs. Smt. Sumitra Devi-(2014) 229 Taxmann 67 (Rajasthan) vi. CIT Vs. UditNarain Agarwal-(2013) 213 Taxmann 178 (Allahabad) vii. CIT Vs. Anurudh N. Agarwal-(2013) 219 Taxman 126 (Allahabad) viii. Kishinchand Chellarram125 ITR 713 (SC) ix. PCIT Vs. Charterred Speed P. Ltd. –Tax Appeal No.126 & 126 of 2015. x. Andaman Timber Industries Vs. CCE-(2015) 62 taxmann.com 3(SC) 6. The Ld.DR submitted that the AO as well as Ld.CIT(A) has rightly disallowed the…

Shree Mallikarjun Trad Invest Private Limited, Ahmedabad vs. The Income Tax Officer, Ward-4(1)(3), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 258/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad28 Jun 2024AY 2014-15

Bench: Ms. Suchitra Kambleassessment Year: 2014-15

Section 143(1)Section 271(1)(c)Section 68

…ITA No.258/Ahd/2023 Assessment Year: 2014-15 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2014-15 Shree Mallikarjun Trad Invest The Income Tax Officer, Private Limited, Ward – 4(1)(3), 20 UL Skylon Shopping Centre, Ahmedabad. Opp. Polytechnic, Vs. Ahmedabad – 380 001. [PAN – AACCS 0918 G] (Appellant) (Respondent) Assessee by Shri P.B. Parmar, AR Revenue by Shri Urjit B. Shah, Sr. DR Date of Hearing 25.04.2024 Date of Pronouncement 28.06.2024 O R D E R This appeal is filed by the assessee against order dated 20.0…

Sarita Bagdi, Indore vs. The ITO Ward-4(1), Indore

In the result appeal of the assessee is allowed

ITA 6/IND/2019[2011-12]Status: DisposedITAT Indore25 May 2021AY 2011-12

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2011-12

Section 10(38)Section 131Section 143(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2011-12 Smt. Sarita Bagdi, : Appellant 30, Shradhanand Marg, Indore PAN : AFIPB9540B V/s Income Tax Officer 4(1) Indore : Respondent Revenue by Shri Harshit Bari, Sr.DR Assessee by S/Shri Pranay Goyal & S.N. Goyal, ARs Date of Hearing 06.04.2021 Date of Pronouncement 25.05.2021 O R D E R PER MANISH BORAD, A.M The above captioned appeal filed at the instance of the assessee for Assessment Year 2011-12 is…

PCIT Vs. Smt. Krishna Devi-(2021) 431 ITR 361 (Del) v. CIT Vs. Smt. Sumitra Devi (213 Taxmann 178) — Cited in 6 Judgments | BharatTax