What is Sanjay Kumar Choudhary (HUF) v. ACIT authority for?

When attributing commission income to cash credit entries, courts have upheld adding a percentage of commission, typically between 0.15% to 0.50%, to the assessee's income.

How many judgments cite Sanjay Kumar Choudhary (HUF) v. ACIT?

69 judgments on BharatTax cite Sanjay Kumar Choudhary (HUF) v. ACIT (117 Taxmann.com 292), spanning 2021 to 2026.

Which sections of the Income Tax Act does Sanjay Kumar Choudhary (HUF) v. ACIT come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 144B, Section 145(3), Section 234B, Section 271(1)(c).

Sanjay Kumar Choudhary (HUF) v. ACIT (117 Taxmann.com 292)

JAYDEV MAHADEV ARYA,LATUR vs. ITO WARD 1, LATUR, LATUR

In the result, all the three appeals filed by the assessee are partly allowed

ITA 1272/PUN/2025[2014-15]Status: DisposedITAT Pune16 Feb 2026AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay D. Kulkarni, Addl.CIT

Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1271 to 1273/PUN/2025 Assessment years : 2013-14 to 2015-16 Jaydev Mahadev Arya ITO, Ward – 1, Latur R 896/1, Mahadev Niwas, Vs. Radhakrishna Nagar, Old Ausa Road, Latur – 413512 PAN: AJCPA5922G (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri Ajay D. Kulkarni, Addl.CIT Date of hearing : 04-12-2025 Date of pronouncement : 16-02-2026 O R D E R PER BENCH: The above three appeals filed by the assessee are directed against the separate…

JAYDEV MAHADEV ARYA,LATUR vs. ITO WARD 1, LATUR, LATUR

In the result, all the three appeals filed by the assessee are partly allowed

ITA 1271/PUN/2025[2013-14]Status: DisposedITAT Pune16 Feb 2026AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay D. Kulkarni, Addl.CIT

Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1271 to 1273/PUN/2025 Assessment years : 2013-14 to 2015-16 Jaydev Mahadev Arya ITO, Ward – 1, Latur R 896/1, Mahadev Niwas, Vs. Radhakrishna Nagar, Old Ausa Road, Latur – 413512 PAN: AJCPA5922G (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri Ajay D. Kulkarni, Addl.CIT Date of hearing : 04-12-2025 Date of pronouncement : 16-02-2026 O R D E R PER BENCH: The above three appeals filed by the assessee are directed against the separate…

INCOME TAX OFFICER WARD 1 , LATUR vs. VIMAL JAYDEV ARYA, LATUR

In the result, the appeal filed by the Revenue is partly allowed and the CO filed by the assessee is dismissed

ITA 2156/PUN/2024[2015]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay D. Kulkarni, Addl.CIT

Section 142(1)Section 144Section 147Section 148Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2015-16 ITO, Ward – 1, Latur Vimal Jaydev Arya Vs. Mahadev Niwas, Radhakrishna Nagar, Old Ausa Road, Latur – 413512 PAN: AJNPA9227H (Appellant) (Respondent) CO No.15/PUN/2025 Assessment year : 2015-16 Vimal Jaydev Arya ITO, Ward – 1, Latur Mahadev Niwas, Radhakrishna Nagar, Vs. Old Ausa Road, Latur – 413512 PAN: AJNPA9227H (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri Ajay D. Kulkarni, Addl.CIT Date of hearing : 04-12-20…

INCOME TAX OFFICER, FARIDABAD vs. RAMESH KUMAR BAGRI , FARIDABAD

Accordingly, the appeal filed by the Revenue being ITA No.521/Del/2025 for AY 2015-16 is dismissed

ITA 523/DEL/2025[2013-14]Status: DisposedITAT Delhi21 Jan 2026AY 2013-14

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Akash Ojha, AdvocateFor Respondent: Ms. Pooja Swaroop, CIT DR

Section 115BSection 139Section 142(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.522/Del/2025 (Assessment Year: 2014-15) ITA No.524/Del/2025 (Assessment Year: 2016-17) Income Tax Officer, vs. Ramesh Kumar Bagri, Ward 2 (1), Faridabad. E-6, 204, Sterling Apartment, Charwood Village, Faridabad – 121 005 (Haryana). (PAN : AAIPB2718E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akash Ojha, Advocate REVENUE BY : Ms. Pooja Swaroop, CIT DR Date of Hearing : 11.11.2025 Date of Order : 21.01.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT M…

INCOME TAX OFFICER, FARIDABAD vs. RAMESH KUMAR BAGRI , FARIDABAD

Accordingly, the appeal filed by the Revenue being ITA No.521/Del/2025 for AY 2015-16 is dismissed

ITA 522/DEL/2025[2014-15]Status: DisposedITAT Delhi21 Jan 2026AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Akash Ojha, AdvocateFor Respondent: Ms. Pooja Swaroop, CIT DR

Section 115BSection 139Section 142(1)Section 147Section 148Section 69

…# IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES 'B': NEW DELHI. # BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.521/Del/2025 (Assessment Year: 2015-16) ITA No.522/Del/2025 (Assessment Year: 2014-15) ITA No.523/Del/2025 (Assessment Year: 2013-14) ITA No.524/Del/2025 (Assessment Year: 2016-17) Income Tax Officer, vs. Ramesh Kumar Bagri, Ward 2 (1), Faridabad. E-6, 204, Sterling Apartment, Charwood Village, Faridabad – 121 005 (Haryana). (PAN : AAIPB2718E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akash Ojha, Advocate REVENUE BY : Ms. Pooja Swaroop,…

PRIME OMKAR K K CONSORTIUM,MUMBAI CITY vs. INCOME TAX OFFICER, WARD 25 (3) (1), MUMBAI, MUMBAI

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

ITA 6541/MUM/2025[2012-13]Status: DisposedITAT Mumbai09 Jan 2026AY 2012-13

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Prusethprime Omkar K K Vs. Income Tax Officer, Ward 25(3)(1) Consortium Income Tax Office, Kautilya Bhavan, Building No. 1, Bandra Kurla Complex, Bandra (East), Sukhadwala, 36 Dhanji Mumbai -400051. Street, Mumbai-400003. Pan/Gir No: Aabap7015N (Appellant) (Respondent)

Section 132Section 132(4)Section 143(2)Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Prime Omkar K K vs. Income Tax Officer, Ward 25(3)(1) Consortium Income Tax Office, Kautilya Bhavan, Building no. 1, Bandra Kurla Complex, Bandra (East), Sukhadwala, 36 Dhanji Mumbai -400051. Street, Mumbai-400003. PAN/GIR No: AABAP7015N (Appellant) (Respondent) Appellant by Shri Anant Pai Respondent by Shri Virabhadra Mahajan, Sr. DR Date of Hearing 23.12.2025 Date of Pronouncement 09.01.2026 O R D E R PER BIJYANANDA PRUSETH, AM: This appeal filed…