Shiv Charan Dass v. CIT

126 ITR 263High Court1980#4456 most cited

What is Shiv Charan Dass v. CIT authority for?

If an assessee proves the source of cash withdrawals and the department fails to demonstrate that the amount was used elsewhere, no addition can be made to income solely because the amount was retained for a long period.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Shiv Charan Dass v. CIT · 126 ITR 263 · cash withdrawal · unexplained money · preponderance of probability · source of cash · diversion of funds · section 68 · section 69A

Sections most often in play

Section 115BBESection 1961Section 69ASection 143(3)Section 250Section 142(1)Section 144Section 68

Issues it is cited on

preponderance of probabilityunexplained moneyagricultural incomesection 115bbsection 115bsection 115bbesection 69aaddition u/s 68section 69section 115income-tax officerunexplained investment

Judgments citing Shiv Charan Dass v. CIT

BHUPENDRA FLOUR MILLS PVT LTD,BATHINDA vs. ITO, WARD 1(1), BATHINDA, BATHINDA

The appeal stands partly allowed in terms of out above order

ITA 54/ASR/2025[2017-18]Status: DisposedITAT Amritsar20 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayandasgupta, Jm आयकरअपीलसं. / Ita No.54/Asr/2025 (िनधा"रणवष" / Assessment Year: 2017-18) M/S Bhupendra Flour Mills Pvt Ltd. Ito Ward - 1(1) बनाम/ Railway Road Central Revenue Building Bhatinda, Punjab – 151001 Civil Lines, Bhatinda Vs. Punjab - 151001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccb-6192-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Sudhir Sehgal (Advocate) - Ld. Ar " थ"कीओरसे/Respondent By : Sh. Farhat Khan (Cit) – Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 05-02-2026 घोषणाकीतारीख /Date Of Pronouncement 20.02.2026 : आदेश / O R D E R

For Appellant: Sh. Sudhir Sehgal (Advocate) - Ld. ARFor Respondent: Sh. Farhat Khan (CIT) – Ld. DR (Virtual)
Section 10(37)Section 14Section 143(3)Section 145B(1)Section 194LSection 2Section 2(24)Section 36Section 4Section 45(5)

…tilized elsewhere and the deposits were made out of undisclosed sources. In survey statement also, the stand was always that the deposits were sourced out of earlier withdrawals. The Hon’ble Punjab & Haryana High Court in the case of Shiv Charan Dass vs. CIT (126 ITR 263) held that in the absence of any evidences to the effect that the cash was utilized by the assessee in any other manner, the department was not justified in rejecting the claim of the assessee and make addition of income from undisclosed sources. The onus is on department to show that the explanation of the assessee should not be accepted. The ot…

BALWINDER SINGH,MOGA vs. INCOME TAX OFFICER, WARD-1, MOGA

In the result, the appeal of the assessee is allowed

ITA 650/ASR/2024[2017-18]Status: DisposedITAT Amritsar11 Dec 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Sudhir Sehgal, A. R
Section 115BSection 142(1)Section 144Section 250Section 69A

…his contention, the assessee relied on various decisions of the jurisdictional High Court and on the decision of co-ordinate Bench of the Amritsar Tribunal and also on Chandigarh Bench of the Tribunal are as follows: “Shiv Charan Dass vs. CIT as reported in 126 ITR 263 (P& H HC) in this regard, it has been held by the Hon'ble Jurisdictional High Court that the onus is on the Department to show that the explanation of the assessee should not be accepted. Further, it is trite that nobody can be asked to prove a negative, as was sought to be done by the AO. Reliance is placed on the judgement of Income Tax Appell…

RAJINDER KUMAR GARG,PATIALA, PUNJAB vs. INCOME TAX OFFICER , PATIALA

In the result, the appeal of the assessee is partly allowed, and the addition stands restricted to Rs

ITA 607/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh16 Oct 2025AY 2017-18

Bench: the disposal of the same.

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Dr. Ranjit Kaur, Add. CIT, Sr. DR (Virtual)
Section 115BSection 143(3)Section 250Section 69A

…l and deposit. He submitted that there was no material brought on record by the Department to suggest that the withdrawn amount had been spent or diverted elsewhere. Relying on the judgment of the Hon’ble Punjab & Haryana High Court in Shivcharan Dass v. CIT (126 ITR 263), the authorised representative argued that once the assessee had proved the source of cash withdrawal and the Department had not shown that the amount was used elsewhere, no addition could be made merely because the amount was retained for a long time. He also referred to the decision of the Hon’ble Supreme Court in Dhakeshwari Cotton Mills Ltd.…

GURPAL SINGH SIDHU,NEAR GOVT SCHOOL vs. ITO WARD 1(2), BATHINDA, BATHINDA

In the result, the appeal of the assessee is partly allowed for

ITA 9/ASR/2025[2017-18]Status: DisposedITAT Amritsar19 Aug 2025AY 2017-18

Bench: Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2017-18]

Section 142(1)Section 144Section 69A

…, in ITA A.Y. 2011-2 No.5660/Del/2012, as correctly taken note of and followed by the ld. CIT(A), it is not mandatory under any law that an individual has to keep his/her savings in the bank account only and not as cash in hand. In 'Shiv Charan Dass vs. CIT', 126 ITR 263 (P&H), in this regard, it has been held by the Hon'ble jurisdictional High Court that the onus is on the Department to show that the explanation of the assessee should not be accepted. Further, it is trite that nobody can be asked to prove a negative, as was sought to be done by the AO. 12. The department is also wrong in contending that since th…

JAGSIR SINGH,VILLAGE VIRKKHERA, MALOUT vs. THE INCOME TAX OFFICER, WARD-2(2), MUKTSAR, MUKTSAR

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

ITA 479/ASR/2024[2017-18]Status: DisposedITAT Amritsar21 Jul 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

For Appellant: Sh. Rohit Kapoor, C.A
Section 143(3)Section 250Section 69A

….T.A. No. 479/Asr/2024 Assessment Year: 2017-18 Rs.6,40,000/- should have been allowed to the assessee. On this issue, the ld. AR of the assessee has placed reliance on the following judgments of the Hon’ble Courts: “Shiv Charan Dass vs. CIT as reported in 126 ITR 263 (P& H HC) In this regard, it has been held by the Hon'ble jurisdictional High Court that the onus is on the Department to show that the explanation of the assessee should not be accepted. Further, it is trite that nobody can be asked to prove a negative, as was sought to be done by the AO.” He further placed reliance on the following judgments o…

GURJEET SINGH C/O MANGAT FILLING STATION RAHON ROAD, MACHHIWARA DISTRICT LUDHIANA,LUDHIANA vs. THE INCOME TAX OFFICER WARD-5 KHANNA JAO THE INCOME TAX OFFICER WARD-1 KHANNA DISTRICT LUDHIANA, LUDHIANA

In the result, the appeal of the Assessee is allowed

ITA 1188/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh17 Jul 2025AY 2017-2018

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1188/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 Gurjeet Singh, The Ito, C/O Mangat Filling Station, बनाम Ward-1, Rahon Road, Khanna Vs. Machhiwara, Distt. Ludhiana "थायी लेखा सं./ Pan No: Ajsps9042H अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 115BSection 69A

…he benefit of the earlier withdrawals is against the facts and circumstances of the case. 4. That the Ld. CIT(A) has failed to appreciate and follow the judgement of the Jurisdictional Bench of P&H High Court in the case of Shiv Charan Das Vs. CIT reported in 126 ITR 263, in which, it has been held that if the amount has not been used anywhere the benefit of the same would be available to the assessee, should be allowed. 5. The findings of the Ld. CIT(A) that the amount so deposited is undisclosed money as deposited during the demonetization period is against the facts and circumstances of the case and as such th…

SHASHIKALA BHIMACHARYA MALAGI,GOKAK, KARNATAKA vs. ITO, WARD-1, GOKAK, GOKAK, KARNATKA

The appeal is partly allowed in aforestated terms

ITA 180/PAN/2023[2017-18]Status: DisposedITAT Panaji09 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 180/Pan/2023 Assessment Year : 2017-18 Shashikala Bhimacharya Malagi 0, Soubhagya, Kalyan Housing Colony, Gokak, Belgaum-591307 Pan : Bdypm3708B . . . . . . .Appellant V/S Income Tax Officer, Ward-1, Gokak. . . . . . . . Respondent Appearances Assessee By : Mr Himanshu Gandhi [‘Ld. Ar’] Revenue By : Mr Narendra Reddy [‘Ld. Dr’] Date Of Conclusive Hearing : 08/04/2025 Date Of Pronouncement : 09/04/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order No. 1055706480(1) Dt. 04/09/2023 Passed By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 20/12/2019 Passed U/S 143(3) Of The Act Anent To Assessment Year 2017-18 [‘Ay’ Hereinafter].

For Appellant: Mr Himanshu Gandhi [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 115BSection 139(1)Section 143(2)Section 143(3)Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 180/PAN/2023 Assessment Year : 2017-18 Shashikala Bhimacharya Malagi 0, Soubhagya, Kalyan Housing Colony, Gokak, Belgaum-591307 PAN : BDYPM3708B . . . . . . .Appellant V/s Income Tax Officer, Ward-1, Gokak. . . . . . . . Respondent Appearances Assessee by : Mr Himanshu Gandhi [‘Ld. AR’] Revenue by : Mr Narendra Reddy [‘Ld. DR’] Date of conclusive Hearing : 08/04/2025 Date of Pronouncement : 09/04/2025 ORDER PER G. D. PADMAHSHALI; The caption…

AMRIK SINGH SO UJJAGAR SINGH VILL KOOLHI KHURA, PO LEHAL NR PUNJAB MATA NAGAR LUDHIANA,LUDHIANA, PUNJAB vs. INCOME TAX OFFICER WARD-1(2), LUDHIANA JURISDICTION OFFICER WARD 3(1), LUDHIANA, LUDHIANA, PUNJAB

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

ITA 792/CHANDI/2024[2011-2012]Status: DisposedITAT Chandigarh23 Dec 2024AY 2011-2012

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

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 144Section 148Section 69A

…sum have been used somewhere else and not giving of benefit of withdrawal of Rs. 13,00,000/- based on the detailed submissions of the assessee and ignoring the binding judgment of Jurisdictional P&H High Court in the case of Sh. Shiv Charan Dass, reported in 126 ITR 263 and followed by the jurisdictional Chandigarh Bench of the ITAT, was not proper, wherein, it has been held that the amount having not been utilized anywhere, the addition is not justified. 8. That the appellant craves lead to add or amend the grounds of appeal before the appeal is finally heard or disposed off.” 3. Briefly the facts of the case…

KHOOBSOORAT FABRICS PVT LTD.,NEW DELHI vs. ITO WARD 14(3), NEW DELHI

Appeal are allowed

ITA 428/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Sept 2024AY 2017-18

Bench: Shri Kul Bharat[Assessment Year: 2017-18

Section 115BSection 68

…ai Pravinkant Thaker V. ITO ii) to hold at hand and deposit entire amount later in bank instead of iii) 99 ITD 227 (Ahd) Anand Autoride spending? Generally, such iii) Ltd. Vs JCIT withdrawals are made for day to day expenses of the establishment. Assessee iv) 126 ITR 263 Shiv Charan Dass Vs has claimed that it iv) withdrew total CIT amount of Rs. 5,00,000/- and v) v) ITΑ Νο. 734/Chd/2014 ACIT VS deposited entire amount back to bank. 12 If it was true, if entire amount Shri Joginder Paul deposited back, how did the vi) assessee meet day-to-day expenses of vi) ITA No. 180/Chd/2013 ITO VS. Sh. the business establis…

INDERJIT SINGH,SANGRUR vs. THE INCOME TAX OFFICER WARD- SANGRUR, SANGRUR

In the result, the appeal of the assessee is allowed

ITA 605/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh18 Mar 2024AY 2017-2018

Bench: The Cit(A) Has Not Been Considered Properly. 4. That The Appellant Craves Leave To Add Or Amend The Grounds Of Appeal Before The Appeal Is Finally Heard Or Disposed Off.” 3. During The Course Of Hearing, The Ld Ar Submitted That This Is A Case Of An Individual Who Is An Agriculturist. Notice Under Section 142(1) Dated 09.03.2018 Was Issued In The Case Of The Assessee For Filling The Return Of Income. The Department Issued The Said Notice To The Assessee On Account Of Information With The Department

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 142(1)Section 69

…een held that there cannot be any addition on the sole ground that there was time gap between the withdrawals and redeposit of cash and it is also evident that the Assessee has not used the said amount anywhere else: i) Shiv Charan Dass vs CIT as reported in 126 ITR 263 (P& H HC) ii) Ravinder Singh Negi vs DCIT in ITA No. 811 & 812/Chd/2014 (Chandigarh Bench) iii) CIT vs. Palwinder Pal Singh (P&H HC) in ITA No. 76 of 2011 order dated 14.11.2011 iv) ITO vs. Ashok Kumar Jain (ITA No. 180/Chd/2013) order dated 3.11.15. (Chandigarh Bench) v) ACIT vs. Sh. Joginder Paul (ITA No. 734/Chd/2014) order dated 12.01.2015. (…

SHRI MOHD MANZOOR,RAJOURI vs. INCOME TAX OFFICER WARD -2 (3), JAMMU

In the result, the appeal of the assessee bearing ITA No

ITA 166/ASR/2022[2017-18]Status: HeardITAT Amritsar21 Sept 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250oSection 28Section 44ASection 69A

…bove. Less Drawings up to 31.10.16 -120000 Total 1128770 In this regard reliance is being placed upon the following case laws in which it has been held that the benefit of cash withdrawals shall be given while making any addition: - a) ShivcharanDass vs. CIT 126 ITR 263 [1980] (Punj. &Har.) "Income from undisclosed sources—Unexplained investment— Amount disclosed by HUF under Voluntary Disclosure Scheme— Thereafter kept lying in assessee's house with his wife till her death— ITO questioning its source after the same had subsequently been deposited with a bank in the names of assessee's then major daughters—In th…

MADHUSUDHAN HIRLAL MALU,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CRICLE 1(1),, PUNE

Appeal is allowed for STATISTICAL PURPOSE

ITA 295/PUN/2022[2014-15]Status: DisposedITAT Pune12 May 2023AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.295/Pun/2022 ननधधारण वषा / Assessment Year : 2014-15 Madhusudhan Hiralal Malu, 60, Nana Peth, Near Doke Talim, Pune – 411 002 Pan : Aawpm9095K . . . . . . . अपऩलधथी / Appellant

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 131Section 143(3)Section 250Section 68

…Ld. AO turned blind eye without first brining out on record the utilization thereof so has to reject the claim cash balance pre-available. For the reason following the ration laid down by Hon’ble Punjab & Haryana High Court, in ‘Shivcharan Dass Vs CIT’ [1980] 126 ITR 263, the Ld. AO is directed to reframe the assessment de-nova considering the link between cash withdrawal within three months prior to its deposit into bank, however after giving reasonable opportunity of being heard to the assessee. 2. Resultantly, assessee’s appeal is allowed for STATISTICAL PURPOSE. In terms of rule 34 of ITAT Rules, 1963 the or…

SHRI GURBINDER SINGH MAHAL,AMRITSAR vs. INCOME TAX OFFICER WARD-IV ( 2), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

ITA 22/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Apr 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 144oSection 250(4)Section 250(6)Section 250o

…on of this Act; I.T.A. No.22/Asr/2023 18 Assessment Year: 2014-15 7. During hearing, the ld. AR respectfully relied on the order of the Hon’ble Jurisdictional High Court and the order of the Tribunal the details are as follows: 7.1) ShivcharanDassvs. CIT 126 ITR 263 [1980] (Punj. & Har.) "Income from undisclosed sources—Unexplained investment—Amount disclosed by HUF under Voluntary Disclosure Scheme— Thereafter kept lying in assessee's house with his wife till her death— ITO questioning its source after the same had subsequently been deposited with a bank in the names of assessee's then major daughters—In th…

SMT. GAURI CHHABRA W/O SH, ASHOK KUMAR,MUKTSAR vs. INCOME TAX OFFICER WARD - (5), MUKTSAR

In the result, appeal of the assessee in ITA No

ITA 176/ASR/2022[2017-18]Status: DisposedITAT Amritsar17 Feb 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 139Section 142(1)Section 143(3)Section 250Section 69A

…, wherein, the income of Rs. 9,25,000/- is reflecting. The said copy of account is placed in the APB at page no.46. 3.3. The AR respectfully relied on the order of the Hon’ble High Courts which are as follows:- " ShivcharanDass vs. Commissioner of Income Tax 126 ITR 263 P&H- HC “Unexplained investment-Amount disclosed by HUF under Voluntary Disclosure Scheme- Thereafter kept lying in assessee's house with his wife till her death-ITO questioning its source after the same had subsequently been deposited with a bank in the names of assessee's then major daughters-In the absence of any evidence to the effect that t…

SMT. SANDEEP KAUR W/O SH SUKHPAL SINGH,MALOUT vs. INCOME TAX OFFICER WARD-2 (5), MUKTSAR

In the result, the appeal bearing ITA No

ITA 157/ASR/2022[2017-18]Status: DisposedITAT Amritsar12 Oct 2022AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115BSection 144oSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.157/Asr/2022 Assessment Year: 2017-18 Smt. Sandeep Kaur W/o Sh. Vs. ITO, Ward-2(5), Sukhpal Singh, Virk Khera, Muktsar. Tehsil, Malout. [PAN: EKSPK8078N] (Respondent) (Appellant) Appellant by Sh. Sudhir Sehgal, Adv. Respondent by Ms. Amanpreet Kaur, Sr.DR Date of Hearing 28.09.2022 Date of Pronouncement 12.10.2022 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax(Ap…

LATE SHRI PARVEEN KOCHHAR LEAGAL HEIR KAMINI CHOUDHARY ,AMRITSAR vs. INCOME TAX OFFICER WARD -5 (4), AMRITSAR

In the result, appeal of the assessee bearing ITA 187/Asr/2021 is allowed

ITA 187/ASR/2021[2017-18]Status: DisposedITAT Amritsar15 Sept 2022AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 142(1)Section 143(2)Section 143(3)Section 250(6)

…int of view of normal human behaviour and specific circumstances of the case.” 5.4 Ld. Counsel relied on the following judgments which were already cited before the appellate authority. The extract of the judgments are as follows: 1. ShivcharanDass vs. CIT 126 ITR 263 [1980] (Punj. & Har.) "Income from undisclosed sources—Unexplained investment— Amount disclosed by HUF under Voluntary Disclosure Scheme— Thereafter kept lying in assessee's house with his wife till her death— ITO questioning its source after the same had subsequently been deposited with a bank in the names of assessee's then major daughters—In t…

SHRI BALBIR SINGH ,HOSHIARPUR vs. INCOME TAX OFFICER, WARD-1, HOSHIARPUR

In the result, the appeal of the assessee is allowed

ITA 221/ASR/2018[2009-10]Status: DisposedITAT Amritsar11 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Rakesh Joshi, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 142(1)Section 144Section 148

…. 337(ASR)/2006 dated 25- 01-2007. c. Decision of Hon'ble IT AT, Lucknow in the case of Smt. Veena Awasthi in ITA no. 215(LKW)/2016 dated 30-11 -2018. Decision of Hon'ble Punjab & Haryana High Court in the case of Shri Shiv d. Charan Dass vs CIT, reported in 126 ITR 263. As the AO has however not led/produced any evidence to show that the cash withdrawals made by the assessee from his Bank account in HDFC Bank in all these years FY , 2008-09, had been spent/invested by him and was therefore not available with him. In view of the various decisions of Hon'ble High Court and Hon’ble ITAT, Amritsar Bench, cited by t…

RAMESHWAR PRASAD SHRINGI,GUMANPURA vs. PR.CIT, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 10/JPR/2021[2016-17]Status: DisposedITAT Jaipur23 Sept 2021AY 2016-17
For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Sh. B. K. Gupta (Pr. CIT)
Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 10/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2016-17 cuke Rameshwar Prasad Shringi Pr. CIT, Vs. 1-B 1-B, Kotri Road Udaipur Gumanpura, Kota, Rajasthan LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AGWPS2257F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) & Sh. Devang Gargieya (Adv.) jktLo dh vksj ls…

SHRI SURAT SINGH ,SHAHKOT vs. INCOME TAX OFFICER, NAKODAR

In the result, the appeal of the assessee is allowed

ITA 387/ASR/2018[2009-10]Status: DisposedITAT Amritsar16 Aug 2021AY 2009-10

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 387/Asr/2018 Assessment Years: 2009-10 Sh. Surat Singh S/O Sh. Lachhman Vs. Ito, Singh Village Sidhupur, P.O. Nakodar. Lohian Khas Tehsil Shahkot. [Pan: Czqps4027J] (Appellant) (Respendent)

Section 133(6)Section 144

…ee. a) Decision of Hon’ble ITAT, Amritsar in the case of Shri Ram Nath & Raj Kumar in ITA no. 336(ASR)/2006 8s ITA No. 337(ASR)/2006 dated 25-01-2007. b) Decision of Hon’ble Punjab 8& Haiyana High Court in the case of Shri Shiv Charan Dass vs CIT, reported in 126 ITR 263. c) Decision of Hon’ble ITAT, Amritsar in the case of ITO vs Navdeep Singh in ITA no. 24(ASR)/2013 dated 17-04-2013. d) Decision of Hon’ble ITAT, Amritsar in the case of ACIT vs. Inderpal Singh Ahuja in ITA no. 132(ASR)/2006. e) Decision of Hon’ble ITAT, Ahmadabad in the case of ACIT vs. Anand Autoride Ltd in 99 ITD 227. f) Decision of Hon’ble IT…

SHRI GUN NIDHAN SINGH,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, this appeal of the assessee is allowed partly

ITA 1251/JPR/2019[2014-15]Status: DisposedITAT Jaipur24 May 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1251/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2014-15 Shri Gun Nidhan Singh, Cuke I.T.O., Vs. 3, Telephone Colony, Tonk Road, Ward-2(3), Jaipur. Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Abgps 9249 E Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Mahendra Gargieya & Shri Dewang Gargieya (Advs) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 18/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Jaipur Dated 05/08/2019 For The A.Y. 2014-15. The Grounds Taken By The Assessee Are As Under:

For Appellant: Shri Mahendra Gargieya &For Respondent: Smt. Monisha Choudhary (JCIT)
Section 143(3)Section 234ASection 244ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1251/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2014-15 Shri Gun Nidhan Singh, cuke I.T.O., Vs. 3, Telephone Colony, Tonk Road, Ward-2(3), Jaipur. Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABGPS 9249 E Appellant Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Mahendra Gargieya & Shri Dewang Gargieya (Advs) jktLo dh vksj ls@ Revenue by: Smt. Mon…

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Shiv Charan Dass v. CIT (126 ITR 263) — Cited in 26 Judgments | BharatTax