What is Pr. CIT v. Vinita Chaurasia authority for?

For a valid assessment under section 153C, the satisfaction note must contain reasons and the basis for concluding that seized documents belong to the assessee, especially prior to June 1, 2015, when the language of the section was 'belongs to'.

How many judgments cite Pr. CIT v. Vinita Chaurasia?

39 judgments on BharatTax cite Pr. CIT v. Vinita Chaurasia (98 Taxmann.com 468), spanning 2018 to 2025.

Which sections of the Income Tax Act does Pr. CIT v. Vinita Chaurasia come up under?

It is most often cited in judgments turning on Section 132, Section 153C, Section 292C, Section 69A, Section 109, Section 127.

Pr. CIT v. Vinita Chaurasia (98 Taxmann.com 468)

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-16, DELHI vs. BHARAT BHUSHAN SURI, DELHI

In the result, the appeal of Revenue is allowed for statistical purposes

ITA 2957/DEL/2023[2017-18]Status: DisposedITAT Delhi23 May 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishraita No.2957/Del/2023, A.Y. 2017-18 Dy. Commissioner Of Income Bharat Bhushan Suri Tax, Central Circle-16, E-248, Greater Kailash I, E-2, Jhandewalan Extn. New Delhi Ara Centre, Delhi Pan: Ahnpp6394A New Delhi (Appellant) (Respondent) Appellant By Mr. Javed Akhtar, Cit(Dr) Respondent By Sh. Deepanshu Mehta, Advocate Date Of Hearing 27/02/2025 Date Of Pronouncement 23/05/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal If The Revenue For The Assessment Year (Hereinafter, The ‘Ay’) 2017-18 Filed Is Directed Against The Order Dated 02.08.2023 Passed By The Commissioner Of Income Tax (Appeals)-28, New Delhi [Hereinafter, The ‘Cit(A)’].

Section 132Section 153CSection 69A

…ell mentioned the name of Sh. Amit Vaid as vendor and not the assessee. The said agreement to sell was not signed; hence, it was argued that the same could not be relied upon. The Ld. Counsel placed reliance on following decisions: i. Vinita Chaurasia [2018] 98 Taxmann.com 468 (SC), ii. Andman Timber Industries 281 CTR 241 (SC)’ iii. Laxmi Raj Shetty [1998] 3 SCC 319, iv. V C Shukla 1998 Taxmann.com 2155 (SC), v. Umesh Ishrani [2019] 108 Taxmann.com 437, vi. D K Gupta [2008] 174 Taxmann 476 (Del) vii. Mayfair resorts India Ltd. ITA No.2008/Del/2021 (ITAT Del.) viii. Anil Bala Goyal & Others ITA No. 1533/del/2021…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-16, DELHI vs. VINOD KUMAR SURI, DELHI

In the result, the appeal of Revenue is allowed for statistical purposes

ITA 2958/DEL/2023[2017-18]Status: DisposedITAT Delhi21 May 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 132Section 153CSection 69A

…me of Sh. Amit Vaid as 5 Vinod Kumar Suri vendor and not the assessee. The said agreement to sell was not signed; hence, it was argued that the same could not be relied upon. The Ld. Counsel placed reliance on following decisions: i. Vinita Chaurasia [2018] 98 Taxmann.com 468 (SC), ii. Andman Timber Industries 281 CTR 241 (SC)’ iii. Laxmi Raj Shetty [1998] 3 SCC 319, iv. V C Shukla 1998 Taxmann.com 2155 (SC), v. Umesh Ishrani [2019] 108 Taxmann.com 437, vi. D K Gupta [2008] 174 Taxmann 476 (Del) vii. Mayfair resorts India Ltd. ITA No.2008/Del/2021 (ITAT Del.) viii. Anil Bala Goyal & Others ITA No. 1533/del/2021…

VIBHU PRAKASH BANSAL ,BIJNOR vs. DCIT CENTRAL, MORADABAD

In the result, the Appeal filed by the Assessee is allowed in the aforesaid

ITA 2302/DEL/2023[2015-16]Status: DisposedITAT Delhi21 Mar 2025AY 2015-16

Bench: Shri Shamim Yahya & Shri Sudhir Pareeka .Y R.: 2015-16 Vibhu Prakash Bansal (Huf), Vs. Dcit (Central), Sarrafa Bazaar, Dhampur, Moradabad Aayaka Bhawan, Civil Uttar Pradesh -246761 (Pan: Aabhv3649H) Lines, Moradabad Uttar Pradesh-244001 (Appellant) (Respondent)

Section 127Section 132Section 142(1)Section 153CSection 44ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER A .Y R.: 2015-16 VIBHU PRAKASH BANSAL (HUF), VS. DCIT (CENTRAL), SARRAFA BAZAAR, DHAMPUR, MORADABAD AAYAKA BHAWAN, CIVIL UTTAR PRADESH -246761 (PAN: AABHV3649H) LINES, MORADABAD UTTAR PRADESH-244001 (APPELLANT) (RESPONDENT) Shri Amit Goel, CA & Shri Pranav Appellant by Yadav, Adv. Respondent by Shri Dayainder Singh Sidhu, CIT(DR) Date of hearing 17.03.2025 Date of pronouncement V' .03.2025 ORDER PER SHAMIM YAHYA, AM : The Assessee has filed the instant Appeal…