Rajesh Mangla v. Deputy Commissioner of Income-tax

162 Taxmann.com 324Reported decision2024#23047 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 69A Section 115BBE Section 143(3)Section 68 Section 124(3)Section 127 Section 142(1)Section 143(2)

Issues it is cited on

unexplained money section 69a section 69 person company document

Judgments citing Rajesh Mangla v. Deputy Commissioner of Income-tax

MANISHA KAMALKAR SADAVARTE ,NAVI MUMBAI vs. INCOME TAX OFFICER , WARD - 28(2)(2), MUMBAI, NAVI MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3729/MUM/2025[2017-18]Status: DisposedITAT Mumbai01 Jan 2026AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhailassessment Year : 2017-18 Manisha Kamalkar Sadavarte, Income Tax Officer, 4B, Room No. 24, Ward-28(2)(2), Shree Pranav Chs, Vs. Tower-6, Sector-10, Koparkhairne, Vashi Railway Station, Navi Mumbai-400709. Commercial Complex, Pan : Duhps2971A Vashi, Navi Mumbai-400703. (Appellant) (Respondent) For Assessee : Shri Ketan Vajani For Revenue : Shri Pravin Salunkhe, Sr.Dr Date Of Hearing : 08-12-2025 Date Of Pronouncement : 01-01-2026 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-National Faceless Appeal Centre (Nfac), Delhi [„Ld.Cit(A)‟], Dated 26-03-2025, Pertaining To Assessment Year (Ay) 2017-18, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

For Appellant: Shri Ketan VajaniFor Respondent: Shri Pravin Salunkhe, Sr.DR

Section 144Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H(SMC)” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year : 2017-18 Manisha Kamalkar Sadavarte, Income Tax Officer, 4B, Room No. 24, Ward-28(2)(2), Shree Pranav CHS, vs. Tower-6, Sector-10, Koparkhairne, Vashi Railway Station, Navi Mumbai-400709. Commercial Complex, PAN : DUHPS2971A Vashi, Navi Mumbai-400703. (Appellant) (Respondent) For Assessee : Shri Ketan Vajani For Revenue : Shri Pravin Salunkhe, Sr.DR Date of Hearing : 08-12-2025 Date of Pronouncement : 01-01-2026 O R D E R PER VIKRAM…

USHA DEVI,GHAZIABAD vs. ITO WARD 44(6), NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 1233/DEL/2024[2017-18]Status: DisposedITAT Delhi19 Sept 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2017-18] Usha Devi, Ito, 30B/78, West Punjabi Bagh, Ward-44(6), Delhi-110026, Delhi. Vs Delhi. Pan- Aafpa1096H Assessee Revenue

Section 142(1)Section 143(2)Section 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2017-18] Usha Devi, ITO, 30B/78, West Punjabi Bagh, Ward-44(6), Delhi-110026, Delhi. Vs Delhi. PAN- AAFPA1096H Assessee Revenue Assessee by Shri Akhilesh Kumar, Adv. & Shri Govind Aggarwal, CA Revenue by Shri B.S. Anand, Sr. DR Date of Hearing 24.06.2025 Date of Pronouncement 19.09.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal has been preferred by the assessee against the order dated 12.02.2024 of National Faceless Appeal Centre (NF…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S RUDRA BUILDWELL HOMES PVT. LTD, DELHI

ITA 602/DEL/2025[2016]Status: DisposedITAT Delhi29 Aug 2025

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2016-17 Vs. M/S. Rudra Buildwell Homes Dcit, Central Circle-I, Noida Pvt. Ltd., 53, Okhla Phase, Delhi Pan: Aafcr6959P (Appellant) (Respondent) With C.O. No.106/Del/2025 [Arising Out Of Ita No.602/Del/2025] Assessment Year: 2016-17 M/S. Rudra Buildwell Vs. Dcit, Central Circle-I, Homes Pvt. Ltd., Noida A-66, Sector-63, Noida Pan: Aafcr6959P (Appellant) (Respondent) Assessee By Sh. Rohit Kapoor, Adv. Sh. Veersen Agarwal, Itp Department By Sh. Rajesh Chandra, Cit(Dr) Date Of Hearing 12.08.2025 Date Of Pronouncement 29.08.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.602/Del/2025 & Assessee’S Cross Objection C.O. No. 106/Del/2025 For Assessment Year 2016-

Section 143(3)Section 148Section 148ASection 151Section 151(1)Section 151(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Vs. M/s. Rudra Buildwell Homes DCIT, Central Circle-I, Noida Pvt. Ltd., 53, Okhla Phase, Delhi PAN: AAFCR6959P (Appellant) (Respondent) With C.O. No.106/Del/2025 [Arising out of ITA No.602/Del/2025] Assessment Year: 2016-17 M/s. Rudra Buildwell Vs. DCIT, Central Circle-I, Homes Pvt. Ltd., Noida A-66, Sector-63, Noida PAN: AAFCR6959P (Appellant) (Respondent) Assessee by Sh. Rohit Kapoor, Adv. Sh. Veersen Agarwal, ITP Department by Sh.…