Shashi Agarwal v. DCIT

167 Taxmann.com 687Income Tax Appellate Tribunal2024#9453 most cited

What is Shashi Agarwal v. DCIT authority for?

No addition can be made to income if no incriminating material was found during a search under Section 132 of the Income Tax Act. Enhancements to net profit made by the Assessing Officer without any basis, based merely on guesswork and conjecture, are without merit.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2025.

Also referred to as

Shashi Agarwal vs. DCIT · Section 132 · search · incriminating material · addition without material · net profit enhancement · guesswork · conjecture · assessee's premises · ITAT Lucknow

Sections most often in play

Section 153ASection 132Section 143(3)Section 148Section 147Section 153DSection 153CSection 68

Issues it is cited on

section 135asection 148bsection 142asection 40a(ia)section 269tsection 253(3)section 135prohibited by lawsection 144asection 56(2)(vii)(b)section 80cdumb documents

Judgments citing Shashi Agarwal v. DCIT

ACIT, Central Circle-II, Lucknow vs. Rakesh Kumar Pandey, Gonda U.P

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Kailash Jaiswal, Gorakhpur vs. ACIT(CC), Allahabad

In the result, all the appeals are allowed

ITA 68/ALLD/2023[2009-10]Status: DisposedITAT Allahabad21 Nov 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

Section 153A

…I.T.A. Nos.29, 68, 26, 28 & 47/Alld/2023 Asstt. Years:2007-08, 09-10 to 12-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JU DICIAL MEMBER I.T.A. Nos.29, 68, 26, 28 & 47/Alld/2023 Assessment Years:2007-08, 2009-10 to 12-13 Kailash Jaiswal Vs. ACIT (CC) M.G. College Road, Allahabad Purdilpur, Gorakhpur-273001 PAN:ABNPJ6934C (Appellant) (Respondent) Appellant by Shri Praveen Godbole, C.A. Respondent by Shri Amalendu Nath Mishra, CIT, D.R. O R D E R PER SUBHASH MALGURIA:J.M. These five appeals have been filed…

Kailash Jaiswal, Gorakhpur vs. ACIT(CC), Allahabad

In the result, all the appeals are allowed

ITA 47/ALLD/2023[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

Section 153A

…I.T.A. Nos.29, 68, 26, 28 & 47/Alld/2023 Asstt. Years:2007-08, 09-10 to 12-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JU DICIAL MEMBER I.T.A. Nos.29, 68, 26, 28 & 47/Alld/2023 Assessment Years:2007-08, 2009-10 to 12-13 Kailash Jaiswal Vs. ACIT (CC) M.G. College Road, Allahabad Purdilpur, Gorakhpur-273001 PAN:ABNPJ6934C (Appellant) (Respondent) Appellant by Shri Praveen Godbole, C.A. Respondent by Shri Amalendu Nath Mishra, CIT, D.R. O R D E R PER SUBHASH MALGURIA:J.M. These five appeals have been filed…

Kailash Jaiswal, Gorakhpur vs. ACIT(C.C.), Allahabad

In the result, all the appeals are allowed

ITA 29/ALLD/2023[2007-08]Status: DisposedITAT Allahabad21 Nov 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

Section 153A

…I.T.A. Nos.29, 68, 26, 28 & 47/Alld/2023 Asstt. Years:2007-08, 09-10 to 12-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JU DICIAL MEMBER I.T.A. Nos.29, 68, 26, 28 & 47/Alld/2023 Assessment Years:2007-08, 2009-10 to 12-13 Kailash Jaiswal Vs. ACIT (CC) M.G. College Road, Allahabad Purdilpur, Gorakhpur-273001 PAN:ABNPJ6934C (Appellant) (Respondent) Appellant by Shri Praveen Godbole, C.A. Respondent by Shri Amalendu Nath Mishra, CIT, D.R. O R D E R PER SUBHASH MALGURIA:J.M. These five appeals have been filed…

Kailash Jaiswal, Gorakhpur vs. ACIT(C.C.), Allahabad

In the result, all the appeals are allowed

ITA 28/ALLD/2023[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

Section 153A

…I.T.A. Nos.29, 68, 26, 28 & 47/Alld/2023 Asstt. Years:2007-08, 09-10 to 12-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JU DICIAL MEMBER I.T.A. Nos.29, 68, 26, 28 & 47/Alld/2023 Assessment Years:2007-08, 2009-10 to 12-13 Kailash Jaiswal Vs. ACIT (CC) M.G. College Road, Allahabad Purdilpur, Gorakhpur-273001 PAN:ABNPJ6934C (Appellant) (Respondent) Appellant by Shri Praveen Godbole, C.A. Respondent by Shri Amalendu Nath Mishra, CIT, D.R. O R D E R PER SUBHASH MALGURIA:J.M. These five appeals have been filed…

Kailash Jaiswal, Gorakhpur vs. ACIT (CC), Allahabad

In the result, all the appeals are allowed

ITA 26/ALLD/2023[2010-11]Status: DisposedITAT Allahabad21 Nov 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

Section 153A

…I.T.A. Nos.29, 68, 26, 28 & 47/Alld/2023 Asstt. Years:2007-08, 09-10 to 12-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JU DICIAL MEMBER I.T.A. Nos.29, 68, 26, 28 & 47/Alld/2023 Assessment Years:2007-08, 2009-10 to 12-13 Kailash Jaiswal Vs. ACIT (CC) M.G. College Road, Allahabad Purdilpur, Gorakhpur-273001 PAN:ABNPJ6934C (Appellant) (Respondent) Appellant by Shri Praveen Godbole, C.A. Respondent by Shri Amalendu Nath Mishra, CIT, D.R. O R D E R PER SUBHASH MALGURIA:J.M. These five appeals have been filed…

Adhyatm Jain Prop. M/S Jambu Kumar Adhyatam Jain Saraf, Lucknow vs. Dy. Commissioner of Income Tax, Central Circle-2, Lucknow

In the result, all the appeal of the assessee is allowed

ITA 787/LKW/2024[2015-16]Status: HeardITAT Lucknow06 May 2025AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 132Section 153ASection 153DSection 250Section 68

…I.T.A. No.787/Lkw/2024 Assessment Year:2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.787/Lkw/2024 Assessment Year: 2015-16 Shri Adhyatm Jain, Vs. Dy.C.I.T.-2, Prop. M/s Jambu Kumar Central Circle-2, Adhyatam Jain Saraf, Lucknow. 322/34, Surangi Tola, Chowk, Lucknow. PAN:AAQPJ4623E (Appellant) (Respondent) Appellant by Shri Akshay Agrawal, Advocate Respondent by Shri Manu Chaurasia, CIT (D.R.) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.801/Lkw/2024 has bee…

Asstt. Commissioner of Income Tax, Lucknow vs. M/S Anubhav Vyapaar Pvt. Ltd

In the result, the appeal of Revenue stands dismissed

ITA 224/LKW/2015[2007-08]Status: DisposedITAT Lucknow12 Mar 2025AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2007-08 Acit, Central Circle-1 V. M/S Anubhav Vyapaar Pvt Ltd 27/2, P.K. Complex Raja Ram 34-A, Ratu Sarkar Lane, Kolkata- Mohan Rai Marg, Lucknow- 700073. 226001. Pan:Aafca4742D (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) O R D E R

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Smt Namita S. Pandey, CIT(DR)
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2007-08 ACIT, Central Circle-1 v. M/s Anubhav Vyapaar Pvt Ltd 27/2, P.K. Complex Raja Ram 34-A, Ratu Sarkar Lane, Kolkata- Mohan Rai Marg, Lucknow- 700073. 226001. PAN:AAFCA4742D (Appellant) (Respondent) Appellant by: Shri Samrat Chandra, C.A. Respondent by: Smt Namita S. Pandey, CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: The present appeal has been filed by the Revenue against the impugned appellate order dated 31.12.2014 passed…

Ocean Dream Infrastructure Pvt Ltd, Lucknow vs. Deputy Commissioner of Income Tax Central Circle-1, Lucknow

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

ITA 146/LKW/2023[2013-14]Status: DisposedITAT Lucknow21 Jan 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Akshay Agrawal, AdvFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 132Section 144Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos. 146 & 147/LKW/2023 Assessment Years: 2013-14 & 2014-15 Ocean Dream Infrastructures DCIT, Central Circle-1 v. Pvt. Ltd Aayakar Bhawan, Ashok M-18, Gole Market, Mahanagar, Marg, Lucknow-226001. Lucknow-226006. PAN:AABCO6342B (Appellant) (Respondent) Appellant by: Shri Akshay Agrawal, Adv Respondent by: Shri Sanjeev Krishna Sharma, Addl. CIT(DR) Date of hearing: 16 01 2025 Date of pronouncement: 21 01 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: These tw…

Shashi Agarwal v. DCIT (167 Taxmann.com 687) — Cited in 11 Judgments | BharatTax