SATISH KUMAR v. INCOME TAX OFFICER IN THE ITAT JALANDHAR

198 TTJ 114Income Tax Appellate Tribunal2019#13098 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 115BBESection 131Section 132Section 132(4)Section 132(4A)Section 143(3)Section 144Section 153A

Issues it is cited on

section 127(2)(a)section 2(12a)section 106section 66section 127(2)section 114section 144aincome tax settlement commissionsection 57(iii)section 158bbpreponderance of probabilitystatement under section 132(4)

Judgments citing SATISH KUMAR v. INCOME TAX OFFICER IN THE ITAT JALANDHAR

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

ITA 1465/JPR/2024[2017-18]Status: DisposedITAT Jaipur20 May 2025AY 2017-18
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा0 एस. सीथललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1463 to 1465/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Kailash Chand Maheshwari 223 Kirti Nagar, Near Kamal and Company Tonk Road, Jaipur बनाम Vs. DCIT, Central Circle-02, Jaipur स्थायी लेखा सं./जी.आई.आर.सं./PAN/GIR No.: AKQPM5593A अपीलार्थी/Appellant प्रतियोधी/Respondent निर्णयार्थी की ओर से / Assessee by : Shri S. L.…

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Centralcircle-2, Jaipur

ITA 1464/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 May 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डॉ. एस. सीतलक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1463 to 1465/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Kailash Chand Maheshwari 223 Kirti Nagar, Near Kamal and Company Tonk Road, Jaipur बनाम Vs. DCIT, Central Circle-02, Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.: AKQPM5593A अपीलार्थी / Appellant प्रEstosi / Respondent निर्णयार्थी की ओर से / Assessee by : Shri…

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

ITA 1463/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…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 Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1463 to 1465/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Kailash Chand Maheshwari DCIT, Vs. 223 Kirti Nagar, Near Kamal and Central Circle-02, Company Tonk Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKQPM5593A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L.…

Ram Dev Chandelwal, S/O Shri Heera Lal Chandelwal vs. Income Tax Officer, Ward - Bundi

In the result, appeal of the assessee is allowed

ITA 585/JPR/2023[2017-18]Status: DisposedITAT Jaipur28 Nov 2023AY 2017-18

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT) a
Section 143(3)Section 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 585/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Ram Dev Chandel Income Tax Officer, S/o Shri Neera Lal Chandel Vs. Ward, Bundi Village Karwar, Tehsil- Nainwan, Bundi. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGHPC 6443 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Adv.…

Rahul Sharma, Raipur vs. Income Tax Officer-2(2), Raipur

In the result, appeal of the assessee is dismissed in terms of the aforesaid observations

ITA 245/RPR/2023[2011-12]Status: DisposedITAT Raipur14 Sept 2023AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 245/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 Rahul Sharma Saraswati Floor Mill Gudhiyari, Raipur (C.G.)-492 001 Pan : Cccps3530F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Smt. Dolly Keshwani &For Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 144Section 147Section 148Section 250Section 68

…lf. The Ld. AR in support of her aforesaid contentions had relied on a host of judicial pronouncements, as under: (i) .CIT Vs. Bhaichand Gandhi (1983) 141 ITR 67 (Bom.) (ii). Mehul V. Vyas Vs. ITO (2017) 164 ITD 296 (Mumbai) (iii). Satish Kumar Vs. ITO (2019) 198 TTJ 114 (Asr) (iv). Harjindar Singh Bal Vs. Deluty Commissioner of Income Tax, ITA No.57/RPR/2020 dated 26.12.2022 It was, thus, in the backdrop of the aforesaid facts, submitted by the Ld. AR that now when the addition of Rs.13.79 lacs (supra) made by the A.O u/s.68 of the Act did not fall within the four corners of the additions which could be made un…

Sh. Yogendra Kumar, Kherali Pichnot, Khareda, Via-Malakhera, Alwar vs. ITO, Ward-2(3), Alwar

ITA 341/JPR/2022[2011-12]Status: DisposedITAT Jaipur20 Feb 2023AY 2011-12

Bench: Cit (A) Through Ca Rajesh Bhagwan On 17.12.2018. In Form No. 35 My Address Along With The Mobile No. Is Given & E-Mail Id Of My Ca Rajesh Bhagwan Is Given At Which The Notice Of Hearing May Be Sent.

For Appellant: Shri PC Parwal (CA)For Respondent: SMs Monisha Choudhary (Addl.CIT)
Section 148Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 341/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2011-12. cuke Shri Yogendra Kumar, The Income Tax Officer, Vs. Kherali Pichnot, Ward 2(3), Khareda, Via-Malakhera, Alwar. Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. BDWPK 5766 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri PC Parwal (CA) jktLo dh v…

Harjindar Singh Bal, Durg vs. Income Tax Officer, Ward-2(1), Bhilai

The appeal of the assessee is partly allowed in terms of the aforesaid observations

ITA 57/RPR/2020[2010-11]Status: DisposedITAT Raipur26 Dec 2022AY 2010-11

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 57/Rpr/2020 "नधा"रण वष" / Assessment Year : 2010-11 Shri Harjindar Singh Bal Ward- No.29, Hospital Colony, Durg (C.G.)-491 001 Pan : Adepb7178F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(1), Bhilai (C.G.). ……""यथ" / Respondent

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Shri Ananjay Kumar Tiwary, Sr. DR
Section 147Section 148Section 14ASection 151Section 68

…t. The ld. A.R in support of his aforesaid contention had relied on the judgment of the Hon’ble High Court of Bombay in the case of CIT Vs. Bhaichand H. Gandhi (1983) 141 ITR 67 (Mum.) and order of the ITAT, Amritsar in the case of Satish Kumar Vs. ITO (2019) 198 TTJ 114 (Asr). On the basis of his aforesaid contention, it was averred by the Ld. AR that the addition of Rs.15.58 lac (supra) made by the A.O by treating the simplicitor cash deposits in the assessee’s bank accounts as unexplained cash credit u/s.68 of the Act could not be sustained and was liable to be struck down on the said count itself. 12. Per co…

Mrs. Renu Sehgal, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, the appeals of the assessee is allowed and that of the

ITA 708/JPR/2018[2012-13]Status: DisposedITAT Jaipur19 Aug 2019AY 2012-13

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 837/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 Cuke The Acit Smt. Renu Sehgal Vs. Central Circle-3 27, Onkar Nagar, Civil Lines Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 708 & 709 Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 & 2015-16 Cuke Mrs. Renu Sehgal The Dcit Vs. 227-278, Nemisagar Colony Central Circle-3, Vaishali Nagar, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Varinder Mehta, Cit-Dr Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal, Ca Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/08/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 19/08/2019 Vkns'K@ Order Per Vijay Pal Rao, Jm There Are Cross Appeals For The Assessment Year 2012-13 Directed Against The Order Dated 09-04-2013 Of The Ld. Cit(A)-4, Jaipur. The 2 Smt. Renu Sehgal Vs Dcit, Central Circle-3, Jaipur

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Varinder Mehta, CIT-DR fu/kZkfjrh dh vksj ls@
Section 143Section 143(3)Section 153Section 153ASection 51Section 68

…the books of account and consequently, the provisions of Section 68 cannot be invoked. In support of his contention, he has relied on the following decisions. 1. Smt. Ramilaben B Patel vs ITO (2019) 174 ITD 694 (Ahd. Tribunal) 2. Satish Kumar vs ITO (2019) 175 DTR 121 (Asr. Tribunal) 10 Smt. Renu Sehgal vs DCIT, Central Circle-3, Jaipur 3. Mehl V Vyas vs ITO (2017) 164 ITD 296 (Mumbai Tribunal) The ld.AR thus supported the order of the ld. CIT(A). 2.8 We have considered the rival submissions as well as relevant material on record. The AO has referred to seized material being agreement to sell dated 10-1…

SATISH KUMAR v. INCOME TAX OFFICER IN THE ITAT JALANDHAR (198 TTJ 114) — Cited in 8 Judgments | BharatTax