Sanjay Kapur v. Assistant Commissioner of Income-tax

138 Taxmann.com 207Supreme Court of India2022#12140 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 69A Section 115BBE Section 144 Section 147 Section 148 Section 68 Section 132 Section 132A

Issues it is cited on

section 44ad section 115bb section 115b section 145(3)reason to believe addition u/s 68 section 132a section 115bbe section 145 section 115 section 69a unexplained money

Judgments citing Sanjay Kapur v. Assistant Commissioner of Income-tax

Upendra Kumar Soni, Kota vs. ACIT, Central Corcle-Kota, Kota

In the result, both the appeals of the assesee are allowed for statistical purposes

ITA 827/JPR/2025[2018-19]Status: DisposedITAT Jaipur11 Aug 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Saurav Harsh, AdvocateFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 144Section 145(3)Section 153ASection 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa a Jh xxu Xkks;y ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA Nos. 826 & 827/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 & 2018-19 cuke Shri Upendra Kumar Soni The ACIT Vs. 19D, New Colony, Gumanpura, Central Circle Kota Kota – 324 007 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFFPS2134B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Saurav Harsh, Advocate jktLo dh vksjls@Revenue by:…

Upendra Kumar Soni, Kota vs. ACIT, Central Circle-Kota, Central Circle, Kota

In the result, both the appeals of the assesee are allowed for statistical purposes

ITA 826/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Saurav Harsh, AdvocateFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 144Section 145(3)Section 153ASection 68Section 69A

Manjuben Natvarbhai Patel L/H of Natvarbhai Ranchhodbhai Patel, Bardoli vs. Income Tax Officer, Ward-2, Bardoli

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

ITA 317/SRT/2022[2012-13]Status: DisposedITAT Surat07 Jul 2025AY 2012-13

Bench: MS SUCHITRA RAGHUNATH KAMBLE (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

Section 144Section 147Section 148Section 250Section 253(3)Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.317/SRT/2022 Assessment Year: (2012-13) (Hybrid Hearing) Manjuben Natvarbhai Patel The ITO, L/h of Natvarbhai Ranchhodbhai Ward - 2, Bardoli, Income Tax Patel, Patel Faliyu, Nasura, Bardoli Vs. Office, 2nd Floor, BSNL Building, – 394335 Op. Jalaram Temple, Station Road, Bardoli-394 601 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AZZPP9492K (Appellant) (Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearin…

Hitesh Jagat Parekh, Mumbai vs. Income Tax Officer Ward 25(2)(4), Mumbai

In the result, the appeal filed by the assessee stands dismissed

ITA 4429/MUM/2024[2017-18]Status: DisposedITAT Mumbai23 Dec 2024AY 2017-18

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidaravs. Ito, Ward 25(2)(4) Hitesh Jagat Prekh R No. 218, Kautilya 2-3, Ground Floor, Shivam Bhavn, C-41 To C-43, Hatkesh Society, N.S. G Block, Bkc, Bandra Road, No.8, Vile Parle (W) (E), Mumbai – 400 056. Mumbai – 400 051. Pan/Gir No. Agqpp9134J (Applicant) (Respondent)

Section 115BSection 143(3)Section 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “J-SMC” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Vs. ITO, Ward 25(2)(4) Hitesh Jagat Prekh R No. 218, Kautilya 2-3, Ground Floor, Shivam Bhavn, C-41 to C-43, Hatkesh Society, N.S. G Block, BKC, Bandra Road, No.8, Vile Parle (W) (E), Mumbai – 400 056. Mumbai – 400 051. PAN/GIR No. AGQPP9134J (Applicant) (Respondent) Assessee by Shri Govind Javeri Revenue by Shri Asif Karmali, Sr. DR सुनवाई क" तारीख/Date of Hearing 12.12.2024 घोषणा क" तारीख/Date of Pronouncement 23.12.2024 आदेश / ORDER PER SANDEEP GOSAIN, JM: The pr…

Sumit Prakashrao Fulzele, Chandrapur vs. ITO Ward 2, Chandrapur

In the result, appeal filed by the assessee is allowed

ITA 35/NAG/2024[2017-18]Status: DisposedITAT Nagpur18 Nov 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 115BSection 142(1)Section 144Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.35/Nag./2024 (Assessment Year : 2017–18) Sumit Prakashrao Fulzele Majara Rai Warora, Chandrapur 442 907 ……………. Appellant PAN – ACLPF1591N v/s Income Tax Officer ……………. Respondent Ward–2, Chandrapur Assessee by : Shri Abhay Agrawal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 11/11/2024 Date of Order – 18/11/2024 O R D E R PER K.M. ROY, A.M. The present appeal has been filed by the assessee challenging the impugned order dated 23/11/2023, passed by the learne…

Sher Singh, Palampur vs. Income Tax Officer, Palampur

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 664/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh24 Jun 2024AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 131Section 142(1)Section 143(2)Section 148Section 250Section 253Section 272A(1)(d)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 664/Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18 Shri Sher Singh बनाम The ITO M/s Novelty Sweets Ward, Palampur Guggar, Palampur(HP) "ायी लेखा सं./PAN NO: AFLPS1759J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Ashwani Kumar, C.A राज" की ओर से/ Revenue by : Shri Dharam Vir, JCIT, Sr. DR सुनवाई क…

M/S Quasar Developers Pvt. Ltd., 202, Ridhi Sidhi Bhawan, Ahinsa Circle, C-Scheme, Jaipur vs. ITO, Ward-6(2), Jaipur

In the result, the appeal of the assessee is dismissed

ITA 157/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Feb 2023AY 2017-18

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, JCIT

Section 115BSection 145(3)Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 157/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke M/s.Quasar Developers Pvt. Ltd The ITO 202, Ridhi Sidhi Bhawan, Ahinsa Circle Vs. Ward- 6 (2) C-Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACQ 2638 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary, JCIT lq…

Nuland Infrastructure Private Limited, Hyderabad vs. Income Tax Offiers, Ward -16(2), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 23/HYD/2022[2011-12]Status: DisposedITAT Hyderabad04 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12 M/S. Nuland Infrastructure Vs. Income Tax Officer (P) Ltd, Hyderabad Ward 16(2) Pan:Aaccn5235D Hyderabad (Appellant) (Respondent) Assessee By: Shri T. Rajender Prasad, Ca Revenue By: Shri Rajendra Kumar, Cit (Dr) Date Of Hearing: 02/08/2022 Date Of Pronouncement: 04/08/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 8.5.2020 Of The Learned Cit (A)-4, Hyderabad Relating To A.Y.2011-12. 2. There Is A Delay Of 545 Days In Filing Of This Appeal By The Assessee For Which The Assessee Has Filed A Condonation Application Along With An Affidavit Explaining The Reasons For Such Delay Which Is Due To The Prevailing Covid. After Hearing Both The Sides & Following The Decision Of The Hon'Ble Supreme Court In The Case Of Suo Moto Write Petition (C) No.3 Of 2020 Order Dated 10.01.2022 Wherein It Is Held That The Period From 15.3.2020 Till

For Appellant: Shri T. Rajender Prasad, CAFor Respondent: Shri Rajendra Kumar, CIT (DR)

Section 142(1)Section 144Section 148

…not filed any return of income. Further, the investors have deposited equivalent money either on the same day or one or two days prior to the date of investment which raises serious doubts. 8. Referring to the decisions reported in 138 Taxmann.com 348 (S.C), 138 Taxmann.com 207 (S.C) and 119 Taxmann.com 285, he submitted that under identical circumstances, the additions made u/s 68 have been upheld. He accordingly submitted that the grounds raised by the assessee should be dismissed. 9. We have heard the rival arguments made by both the sides, perused the orders of the AO and the learned CIT (A) and Page 4 of 8…