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)

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 787/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER ITA No.788/Ind/2019 (AY:2010-11) ITA No.791/Ind/2019 (AY:2010-11) ACIT, Late Shri Puneet Agrawal, बनाम/ Central-1, (Legal Representative – Vs. Indore Smt. Neeti Agrawal) 76, Mall Road,Mhow, District - Indore (PAN:ABDPA8751) (Appellant/Revenue) (Respondent/Assessee) Assessee by Shri Anup Garg& Shri Vikas Guru, CAs & Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.01.2024 Date of Pronouncement 31.01.2024 आदेश / O R D E R P…

Alka Chaturvedi, Noida vs. DCIT, Central Circle-1, Noida

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2488/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4031N Appellant Respondent ITA No. 2487/Del/2022, A.Y. 2013-14 Mallika Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4029G Appellant Respondent ITA No. 2488/Del/2022, A.Y. 2013-14 Alka Cha…

Mallika Chaturvedi, Noida vs. DCIT, Central Circle-1, Noida

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2487/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4031N Appellant Respondent ITA No. 2487/Del/2022, A.Y. 2013-14 Mallika Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4029G Appellant Respondent ITA No. 2488/Del/2022, A.Y. 2013-14 Alka Cha…

Abhimanyu Chaturvedi, Noida vs. DCIT, Central Circle-1, Noida

The appeals are allowed and the impugned demand on the basis of non-est orders is quashed

ITA 2486/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Aug 2023AY 2013-14

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner Of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 Pan : Anqpc4031N Appellant Respondent

Section 143Section 153Section 153ASection 234ASection 271Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2486/Del/2022, A.Y. 2013-14 Abhimanyu Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4031N Appellant Respondent ITA No. 2487/Del/2022, A.Y. 2013-14 Mallika Chaturvedi Vs. Deputy Commissioner of D-64, Sector 47, Income Tax, Gautam Buddha Nagar, Central Circle-I, Noida Noida- 201303 PAN : ANQPC4029G Appellant Respondent ITA No. 2488/Del/2022, A.Y. 2013-14 Alka Cha…

Smt. Vanita Vaswani, Ahmedabad vs. The Pr. CIT (Central), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 133/AHD/2021[2010-11]Status: DisposedITAT Ahmedabad17 Sept 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedassessment Years : 2010-11 Smt. Vanita Vaswani, The Pcit (Central), 2, Samprat Co-Op. Housing Vs Ahmedabad Society Limited, Opp. Rivera, 11, Prahladnagar, Ahmedabad - 380015 Pan : Aakpv 7868 D अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "त् "त् यथ" "त् "त् यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Tushar Hemani, Sr. Advocate Shri Parimalsinh B Parmar, Ar & Shri Vijay Govani, Ar Revenue By : Shri Virendra Ojha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 28/07/2021 घोषणा क" तारीख /Date Of Pronouncement: 17/09/2021 आदेश/O R D E R आदेश आदेश आदेश Per Rajpal Yadav: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Principal Commissioner Of Income Tax (Central), Ahmedabad Dated 28.03.2021, Passed Under Section 263 Of The Income Tax Act, 1961 (In Short “The Act”), For Assessment Year 2010-2011. The Assessee Has Taken 7 Grounds Of Appeal Which Read As Under:- “1. The Ld. Pcit (Central), Ahmedabad ("The Pcit") Has Erred On Facts & In Law In Invoking Jurisdiction U/S 263 Of The Income Tax Act, 1961 ("The Act") & Has Further Erred In Directing The Ld. Ao To Pass Fresh Assessment Order Incorporating The Market Value Of The Property As Per Section 50C Of The Act. 2. The Ld. Pcit Has Erred On Facts & In Law In Passing Order U/S 263 Of The Income Tax Act, 1961 In The Case Of The Appellant In Failing To Take Smt. Vanita Vaswani Vs. Pr. Cit Ay : 2010-2011 2

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri Virendra Ojha, CIT-DR

Section 143(3)Section 153CSection 263Section 50C

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, अहमदाबाद अिधकरण अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ "यायपीठ “ए” अहमदाबाद। "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Years : 2010-11 Smt. Vanita Vaswani, The PCIT (Central), 2, Samprat Co-op. Housing Vs Ahmedabad Society Limited, Opp. Rivera, 11, Prahladnagar, Ahmedabad - 380015 PAN : AAKPV 7868 D अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "…