S. K. Gupta v. DCIT

2 SOT 457Income Tax Appellate Tribunal2005#23436 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 131Section 132Section 132(4)Section 132(4A)Section 143(3)Section 153ASection 292CSection 136

Issues it is cited on

section 131(1)section 31tangible materialunexplained expendituresection 69csection 132(4)section 131unexplained cash creditsalaryscrutiny assessmentincriminating materialsection 153

Judgments citing S. K. Gupta v. DCIT

M/S. Lalitha Jewellery Mart Ltd., Chennai vs. DCIT, Central Circle-1(4), Chennai

In the result, all the appeals of the assessee are partly allowed

ITA 679/CHNY/2025[2020-21]Status: DisposedITAT Chennai12 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Mr. Shiva Srinivas, CIT
Section 132Section 153A

…(IT Mahendra Lalka v. DCIT (ITA No. 172/Lkw/2023) - B.S. Yediyurappa v. ACIT B.S. Yediyurappa v. ACIT (ITA No. 14/Bang/2019) - Anand Jaikumar Jain v. ACIT Anand Jaikumar Jain v. ACIT (ITA Nos. 3820-3823/Mum/2019) 3823/Mum/2019) - S. K. Gupta v. DCIT (2005) 2 SOT 457 (ITAT Del) S. K. Gupta v. DCIT (2005) 2 SOT 457 (ITAT Del) 10.9 It was further submitted by the assessee that, the search action It was further submitted by the assessee that, the search action It was further submitted by the assessee that, the search action conducted upon the assessee did not reveal any unaccounted conducted upon the assessee di…

M/S. Lalitha Jewellery Mart Ltd., Chennai vs. DCIT, Central Circle-1(4), Chennai

In the result, all the appeals of the assessee are partly allowed

ITA 678/CHNY/2025[2019-20]Status: DisposedITAT Chennai12 Jun 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Mr. Shiva Srinivas, CIT
Section 132Section 153A

…(IT Mahendra Lalka v. DCIT (ITA No. 172/Lkw/2023) - B.S. Yediyurappa v. ACIT B.S. Yediyurappa v. ACIT (ITA No. 14/Bang/2019) - Anand Jaikumar Jain v. ACIT Anand Jaikumar Jain v. ACIT (ITA Nos. 3820-3823/Mum/2019) 3823/Mum/2019) - S. K. Gupta v. DCIT (2005) 2 SOT 457 (ITAT Del) S. K. Gupta v. DCIT (2005) 2 SOT 457 (ITAT Del) 10.9 It was further submitted by the assessee that, the search action It was further submitted by the assessee that, the search action It was further submitted by the assessee that, the search action conducted upon the assessee did not reveal any unaccounted conducted upon the assessee di…

M/S. Lalitha Jewellery Mart Ltd., Chennai vs. DCIT, Central Circle-1(4), Chennai

In the result, all the appeals of the assessee are partly allowed

ITA 677/CHNY/2025[2018-19]Status: DisposedITAT Chennai12 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Mr. Shiva Srinivas, CIT
Section 132Section 153A

…(IT Mahendra Lalka v. DCIT (ITA No. 172/Lkw/2023) - B.S. Yediyurappa v. ACIT B.S. Yediyurappa v. ACIT (ITA No. 14/Bang/2019) - Anand Jaikumar Jain v. ACIT Anand Jaikumar Jain v. ACIT (ITA Nos. 3820-3823/Mum/2019) 3823/Mum/2019) - S. K. Gupta v. DCIT (2005) 2 SOT 457 (ITAT Del) S. K. Gupta v. DCIT (2005) 2 SOT 457 (ITAT Del) 10.9 It was further submitted by the assessee that, the search action It was further submitted by the assessee that, the search action It was further submitted by the assessee that, the search action conducted upon the assessee did not reveal any unaccounted conducted upon the assessee di…

S. K. Gupta v. DCIT (2 SOT 457) — Cited in 3 Judgments | BharatTax