Raju Dinesh Kumar v. DCIT

159 Taxmann.com 1598Reported decision2024#14993 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 68 Section 69A Section 115BBE Section 145(3)Section 194J Section 40(a)(ia)Section 40A(3)Section 80P(2)(a)(i)

Issues it is cited on

unexplained money unexplained cash credit section 68 assistant commissioner transfer india person nfac section 250 total income section 143(3)business

Judgments citing Raju Dinesh Kumar v. DCIT

ITO, Ward 43(6), Delhi vs. Ankur Jain, Delhi

In the result, the revenue’s appeal is dismissed

ITA 3305/DEL/2023[2017-18]Status: DisposedITAT Delhi27 Jun 2025AY 2017-18

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaasstt. Year : 2017-18 Ito, Ward 43(6), Vs. Ankur Jain, New Delhi Bh-4, Delhi East, Shalimar Bagh, Delhi (Pan: Adkpj1885H) (Appellant) (Respondent) Appellant By : Shri Sankalp Malik, Adv. Respondent By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing 24.06.2025 Date Of Pronouncement 27.06.2025

For Appellant: Shri Sankalp Malik, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 11SSection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “A’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Asstt. Year : 2017-18 ITO, Ward 43(6), vs. Ankur Jain, New Delhi BH-4, Delhi East, Shalimar Bagh, Delhi (PAN: ADKPJ1885H) (Appellant) (Respondent) Appellant by : Shri Sankalp Malik, Adv. Respondent by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing 24.06.2025 Date of Pronouncement 27.06.2025 ORDER PER MAHAVIR SINGH, VP: This appeal has been filed by the Revenue against the order dated 10.10.2023 passed by the NFAC, Delhi for the assessment year 2017-18. The so…

Kaippallil Jewellers, Alappuzha vs. The Assisstant Commissioner of Income Tax Circle, Alappuzha

In the result, the appeal of the assessee is hereby allowed

ITA 212/COCH/2024[2017-2018]Status: DisposedITAT Cochin21 Oct 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Respondent: Ms.Leena Lal, Sr.AR

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Waseem Ahmed, Accountant Member & Shri Soundararajan K, Judicial Member ITA No.212/Coch/2024:Asst.Year2017-2018 & SA No.18/Coch/2024 Kaippallil Jewellers The Assistant Commissioner Varieth Centre Plaza of Income-tax, Circle v. Nangiarkulangara Alappuzha. Alappuzha – 690 513. PAN : AAIFK1538M. (Appellant/Applicant) (Respondent) Appellant/Applicant by : Sri.Suresh Kumar Varma, CA Respondent by : Ms.Leena Lal, Sr.AR Date of Date of Hearing : 03.10.2024 Pronouncement : 21.10.2024 O R D E R Per Bench : This appeal by the assessee, along with its st…

Anilkumar Sukumaran, Alappuzha vs. The Asst.Commissioner of Income Tax, Alappuzha

In the result, the appeal by the assessee is allowed and the stay petition is dismissed as infructuous

ITA 689/COCH/2023[2017-18]Status: DisposedITAT Cochin26 Sept 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Respondent: Smt.Girly Albert, Sr.DR

Section 143(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Waseem Ahmed, Accountant Member & Shri Soundararajan K, Judicial Member ITA No.689/Coch/2023 :Asst.Year2017-2018 SA No.156/Coch/2023 Sri.Anilkumar Sukumaran The Assistant Commissioner Kottilappattu, Keerikkadu of Income-tax, Circle v. Ramapuram Alappuzha. Alappuzha – 690 508 PAN :BBTPS9615J. (Appellant/Applicant) (Respondent) Appellant/Applicant by :Sri.Suresh Kumar Varma, CA Respondent by :Smt.Girly Albert, Sr.DR Date of Pronouncement : 26.09.2024 Date of Hearing :23.09.2024 O R D E R Per Bench : This assessee’s appeal for assessment year 20…

Abhinavasri Vividodesha Souharda Sahakari Sangha Niyamitha Kanakagiri, Koppal vs. The Income Tax Officer, Ward-1, Koppal

In the result, the appeal of the assessee is hereby partly allowed for statistical purposes

ITA 1376/BANG/2024[2017-18]Status: DisposedITAT Bangalore27 Aug 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Years: 2017-18

For Appellant: Shri Veeranna M Murgod, C.AFor Respondent: Shri Ganesh R Ghale, Standing Counsel

Section 194JSection 40Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Years: 2017-18 Abhinavasri Vividoddesha Souharada Vs. The Income Tax Officer, Sahakari Sangha Niyamitha Kanakagiri Ward – 1, Koppal. Navali Road, Kanakagiri, Tq, Gangavathi Dist. Koppal – 583 283. PAN – AADAA 4911 E APPELLANT RESPONDENT Assessee by : Shri Veeranna M Murgod, C.A Revenue by : Shri Ganesh R Ghale, Standing Counsel Date of hearing : 22.08.2024 Date of Pronouncement : 27.08.2024 O R D E R PER WASEE M AHMED, ACCOUNTANT MEMBER: This is a…

M/S. Sri Ambhrinee Vidyesha Souharda Sahakari Sangha Niyamita, Sagar vs. Income Tax Officer, Ward-3, Shimoga

In the result, the appeal of the assessee is hereby partly allowed for statistical purposes

ITA 1308/BANG/2024[2017-18]Status: DisposedITAT Bangalore27 Aug 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Years: 2017-18

For Appellant: Ms. Sunaiana Bhatia, C.AFor Respondent: Smt. Neha Sahay, JCIT (DR)

Section 2(19)Section 5Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Years: 2017-18 M/s Sri Ambhrinee Vidyesha Souharda Vs. The Income Tax Officer, Sahakari Sangha Niyamita, Ward – 3, Shimoga. Bhandarakar Arcade, Bandarkar Building, J.C Road, Sagar, Sagar – 577 401. PAN – AABAS 6977 N APPELLANT RESPONDENT Assessee by : Ms. Sunaiana Bhatia, C.A Revenue by : Smt. Neha Sahay, JCIT (DR) Date of hearing : 19.08.2024 Date of Pronouncement : 27.08.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed…

Shenbagam Hospitals Private Limited, Madurai vs. ACIT Corp. Circle 2, Madurai

In the result, appeal filed by the assessee is allowed

ITA 836/CHNY/2024[2017-18]Status: DisposedITAT Chennai14 Aug 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.836/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017 -2018) Shenbagam Hospitals Private Limited, Vs. The Assistant Commissioner Of 15A, North Cross, Income Tax, 3Rd Street, Corporate Circle 2, Anna Nagar, Madurai. Madurai 625 020. [Pan: Aahcs 1403M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri P.M. Kathir, Advocate ""यथ" क" ओर से /Respondent By : Ms Gouthami Manivasagam, Irs, Jcit सुनवाई क" तार"ख/Date Of Hearing : 12.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 14.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Ms Gouthami Manivasagam, IRS, JCIT

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 44ASection 68

…आयकर अपीलीय अिधकरण ‘बी’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.836/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017 -2018) Shenbagam Hospitals Private Limited, Vs. The Assistant Commissioner of 15A, North Cross, Income Tax, 3rd Street, Corporate Circle 2, Anna Nagar, Madurai. Madurai 625 020. [PAN: AAHCS 1403M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri P.M. Kathi…