Sanjay Aggarwal v. DCIT

47 Taxmann.com 210High Court2014#2133 most cited

What is Sanjay Aggarwal v. DCIT authority for?

Additions made under Section 153A need not be restricted to incriminating material found during a search, as earlier interpreted by the ITAT.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2024.

Also referred to as

Sanjay Aggarwal v. DCIT · Section 153A · incriminating material · undisclosed income · search assessment · ITAT order · Delhi High Court

Issues it is cited on

Judgments citing Sanjay Aggarwal v. DCIT

Shri Rohitji Chanduji Thakor, Ahmedabad vs. The ITO, Ward-3(3)(1), Ahmedabad

In the result, both appeals of the assessee are allowed

ITA 204/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad17 Sept 2021AY 2005-06

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ It(Ss)A No. 45 & Ita No.204/Ahd/2020 "नधा"रण वष"/Assessment Year: 2005-06 Rohitji Chanduji Thakore Dcit, Cent.Cir.2(1) Chandanami Nivas Vs Ahmedabad. Thakor Vas, Ambali Gam Ahmedabad. Pan : Adtpt 4435 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr.Adv Parimal Singh B. Parmar, Ar Shri Vijay Govani, Ar Revenue By : Shri Virendra Ojha, Cit-Dr

For Appellant: Shri Tushar Hemani, Sr.AdvFor Respondent: Shri Virendra Ojha, CIT-DR
Section 143(3)Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ IT(SS)A No. 45 and ITA No.204/Ahd/2020 "नधा"रण वष"/Assessment Year: 2005-06 Rohitji Chanduji Thakore DCIT, Cent.Cir.2(1) Chandanami Nivas Vs Ahmedabad. Thakor Vas, Ambali Gam Ahmedabad. PAN : ADTPT 4435 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Tushar Hemani, Sr.Adv Parimal Singh B. Parmar, AR Shri Vijay Govani, AR Revenue by : Shri Virendra Ojha, CIT-DR सुनवाई क" तार"ख/Date of Hearing :…