Smt. Charu Aggarwal v. DCIT

140 Taxmann.com 588Income Tax Appellate Tribunal2022#4871 most cited

What is Smt. Charu Aggarwal v. DCIT authority for?

Cash deposits made post-demonetization out of cash sales, when supported by stock availability and previous year's sales patterns, cannot be treated as undisclosed income under Section 68.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

Smt. Charu Aggarwal v. DCIT · Section 68 · cash deposits · demonetization · cash sales · stock availability · undisclosed income · Section 145(3) · Section 115BBE · Section 271AAC

Sections most often in play

Section 115BBESection 68Section 142(1)Section 143(3)Section 69ASection 145(3)Section 143(2)Section 271AAC

Issues it is cited on

addition u/s 68rejection of books of accountaddition under section 68section 145(3)section 115bbsection 115bbesection 271aacsection 115bsection 69bdouble taxationsection 44absection 44a

Judgments citing Smt. Charu Aggarwal v. DCIT

GURDAS MAL ARORA,KANPUR vs. THE A O CIRCLE-1(2)(1), KANPUR

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

ITA 412/LKW/2023[2017-18]Status: DisposedITAT Lucknow08 Jan 2026AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshragurdas Mal Arora V. The Assessing Officer, 21/L/4, Daboli, Circle-1(2)(1) Kanpur. 16/69, Aayakar Bhawan, Civil Lines, Kanpur- 208001. Pan:Afepm4342J (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri Amit Kumar, Cit-Dr O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri Amit Kumar, CIT-DR
Section 115BSection 143(3)Section 145(3)Section 40A(2)(b)Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Gurdas Mal Arora v. The Assessing Officer, 21/L/4, Daboli, Circle-1(2)(1) Kanpur. 16/69, Aayakar Bhawan, Civil Lines, Kanpur- 208001. PAN:AFEPM4342J (Appellant) (Respondent) Appellant by: Shri Ashish Jaiswal, Advocate Respondent by: Shri Amit Kumar, CIT-DR O R D E R PER ANADEE NATH MISSHRA, A.M.: (A). The present appeal has been filed by the assessee against the order dated 31.10.2023 passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal…

DEPUTY COMMISSIONER OF INCOME TAX, CITY CENTRE, GWALIOR vs. SHEELADEVI NARWARIYA, GWALIOR ROAD MEHAGAON

In the result, the revenue’s appeal is dismissed

ITA 403/AGR/2025[2017-18]Status: DisposedITAT Agra08 Dec 2025AY 2017-18

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2017-18

Section 143(2)Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Assessment Year: 2017-18 DCIT, Circle-1, Vs. Sheela Devi Narwariya, Prop. Gwalior. Saheed Sultan Singh Filing Station, Gwalior Road, Mehagaon, Bhind, Gwalior. PAN :ACOPN1294M (Appellant) (Respondent) Assessee by Sh. Mahendra Kumar Agarwal, Advocate Department by Sh. Anil Kumar, Sr. DR Date of hearing 19.11.2025 Date of pronouncement 08.12.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by revenue against the impugned order date…

DCIT, CENTRAL CIRCLE-7, NEW DELHI vs. SILVER CITY, NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

ITA 1709/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shris.Rifaur Rahmandcit, Central Circle 7, Vs. Silver City, 28-12-2813, 1St Floor, New Delhi. Gali No.20, Beadon Pura, Karol Bagh, New Delhi – 110 005. (Pan :Acrfs7187F) (Appellant) (Respondent) Assessee By : Ms. Ananya Kapoor, Advocate Shri Shashwat Bajpai, Advocate Revenue By : Shri Manish Gupta, Sr. Dr Date Of Hearing : 15.07.2025 Date Of Order : 30.09.2025 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-24, Delhi [“Ld. Cit(A)”, For Short] Dated 21.03.2023 For The Assessment Year 2017-18. 2. Brief Facts Of The Case Are, Assessee Filed Its Return Of Income On 30.10.2017 Declaring Total Income Of Rs.2,04,40,760/-. The Case Was Selected For Scrutiny Through Cass. Notices Under Section 143(2) Of The Income-Tax Act, 1961 (For Short ‘The Act’) Were Issued & Served Through Sped Post As Well As Through

For Appellant: Ms. Ananya Kapoor, AdvocateFor Respondent: Shri Manish Gupta, Sr. DR
Section 133(6)Section 142(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER DCIT, Central Circle 7, vs. Silver City, 28-12-2813, 1st Floor, New Delhi. Gali No.20, Beadon Pura, Karol Bagh, New Delhi – 110 005. (PAN :ACRFS7187F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Ananya Kapoor, Advocate Shri Shashwat Bajpai, Advocate REVENUE BY : Shri Manish Gupta, Sr. DR Date of Hearing : 15.07.2025 Date of Order : 30.09.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The Revenue has filed appeal against the order of the Learned…

KASHI NATH SETH SARRAF PRIVATE LIMITED,HARDOI vs. ACIT, SITAPUR, SITAPUR

In the result, the appeal of the assessee is partly allowed for\nstatistical purposes

ITA 88/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 Sept 2025AY 2017-18
Section 115BSection 143(2)Section 145(3)Section 234BSection 44Section 68

…{ "clean_text": "I.T.A. No.88/Lkw/2024\n Assessment Year: 2017-18\n\nIN THE INCOME TAX APPELLATE TRIBUNAL\nLUCKNOW BENCH 'B', LUCKNOW\n\nBEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER\nAND\nSHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER\n\nI.T.A. No.88/Lkw/2024\n Assessment Year:2017-18\n\nKashi Nath Seth Sarraf Private Vs. ACIT,\nLimited,\nSitapur.\nC/o Sanjay Saxena,\n12, Pratap Enclave, Bisrat\nG. T. Road, Shahjahanpur.\nPAN:AACCK3717F\n(Appellant)\n(Respondent)\n\nAppellant by\nShri Akshay Agarwal, Advocate\nRespondent by\nShri Neeraj Kumar, CIT (D.R.)\n\nORDER\n\nPER ANADEE NATH MISSHRA:Α.Μ.\n\n(A) This ap…

INCOME TAX OFFICER WARD-3(1), LUDHIANA vs. MOHINDER PAL , LUDHIANA

The appeal stand dismissed

ITA 550/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh20 May 2025AY 2017-18

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 550/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18 Ito, Ward No.3(1), Shri Mohinder Pal बनाम/ Rishi Nagar (Prop. M/S Jippy Textiles) Ludhiana.141001. 911, Street No.2, Vs. Sekhkewal Road, Ludhiana 141008. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abjpp-5048-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Pankaj Bhalla (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Anil Sharma (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 15-04-2025 घोषणाकीतारीख /Date Of Pronouncement : 20-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 2017-18 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 12-03-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 31-12-2019. The Sole Grievance Of The Revenue Is Deletion Of Addition Of Rs.195.85 Lacs As Made By Ld. Ao U/S 68. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

For Appellant: Sh. Pankaj Bhalla (CA) – Ld. ARFor Respondent: Sh. Anil Sharma (Addl. CIT) – Ld. Sr. DR
Section 143(3)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No. 550/CHANDI/2024 (िनधा"रणवष" / Assessment Year: 2017-18 ITO, Ward No.3(1), Shri Mohinder Pal बनाम/ Rishi Nagar (Prop. M/s Jippy Textiles) Ludhiana.141001. 911, Street No.2, Vs. Sekhkewal Road, Ludhiana 141008. "थायीलेखासं./जीआइआरसं./PAN/GIR No. ABJPP-5048-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Sh. Pankaj Bhalla (CA) – Ld. AR ""थ"कीओरसे/Respondent by : Sh. Anil Sharma (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Heari…

DCIT, CIRCLE-1(1), CHANDIGARH vs. M/S MOOL JI DIAMONDS, CHANDIGARH

In the result, appeal of the Revenue is dismissed

ITA 188/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh23 Apr 2025AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvcoateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 188 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2017-18 बनाम The DCIT M/s Mool Ji Diamonds Circle-1(1) SCO-826, NAC, Manimajra Chandigarh Chandigarh "ायी लेखा सं./PAN NO: AALFM9156A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advcoate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR…

MANOJBHAI ARVINDBHAI PAREKH,RAJKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee, is partly allowed in above terms

ITA 385/RJT/2023[2017-18]Status: DisposedITAT Rajkot27 Feb 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 385 /Rjt/2023 ("नधा"रण वष"/Assessment Year: (2017-18) Manojbhai Arvindbhai Parekh The Acit Of I. T. Circle – 2(1), Shreeji Giriraj Trading, 19-Giriraj Vs. Rajkot – 360001 Chamber, Old Gadhiwas Soni Bazar, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acypp1471C (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr.DR
Section 115BSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण,राजकोट "यायपीठ, राजकोट। IN THE INCOMETAXAPPELLATE TRIBUNAL,RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 385 /RJT/2023 ("नधा"रण वष"/Assessment Year: (2017-18) Manojbhai Arvindbhai Parekh The ACIT of I. T. Circle – 2(1), Shreeji Giriraj Trading, 19-Giriraj Vs. Rajkot – 360001 Chamber, Old Gadhiwas Soni Bazar, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACYPP1471C (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Chetan Agarwal, Ld. AR व क" ""यथ" ओर से/Respondent by : Shri Abh…

KIRAN FINE JEWELLERS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, JAIPUR

In the result ground no 2 raised by the assessee is allowed

ITA 648/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Feb 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. P. P. Meena, CIT-Th. V.H
Section 115BSection 143(3)Section 145(3)Section 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 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 No. 648/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke M/s Kiran Fine Jewellers Private DCIT, Vs. Limited, Central Circle-02, F-19, Gautam Marg, Vaishali Jaipur Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. R. Sharma, CA & Sh. R.…

GAURAV GOEL,CHANDIGARH vs. ITO, WARD 4(3), CHANDIGARH

In the result, the appeal of the assessee stands allowed

ITA 132/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh24 Feb 2025AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 132/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18 Gaurav Goel, Vs. The Ito, बनाम H. No. 1676, Sector 33-D, Ward 4(3), Chandigarh Chandigarh "थायी लेखा सं./Pan No: Ahgpg3162Q अपीलाथ"/ Assessee ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Jaspal Sharma, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 17.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 24.02.2025 आदेश/Order Per Paresh M. Joshi, Jm :

For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 250Section 253

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER & SHRI PARESH M. JOSHI, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 132/CHD/2024 "नधा"रण वष" / Assessment Year: 2017-18 Gaurav Goel, Vs. The ITO, बनाम H. No. 1676, Sector 33-D, Ward 4(3), Chandigarh Chandigarh "थायी लेखा सं./PAN No: AHGPG3162Q अपीलाथ"/ ASSESSEE ""यथ"/ REPSONDENT ( Physical Hearing ) "नधा"रती क" ओर से/Assessee by : Shri Jaspal Sharma, Advocate राज"व क" ओर से/ Revenue by : Shri Vivek Vardhan, JCIT, Sr. DR सुनवाई क" तार"ख/Date of Hearing :…

DY. CIT, CORPORATE CIRCLE-1, COIMBATORE vs. M/S RKR GOLD PVT LTD., COIMBATORE

In the result, appeal filed by the Revenue is dismissed

ITA 10/CHNY/2023[2017-18]Status: DisposedITAT Chennai24 Feb 2025AY 2017-18

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 10/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 M/S. Rkr Gold Pvt Ltd., Deputy Commissioner Of V. No. 169, T.V. Samy Road West, Income Tax, R.S. Puram, Coimbatore South, Corporate Circle-1, Aayakar Coimbatore – 641 002. Bhavan, [Pan: Aadcr-4414-M] 63, Race Course Road, Coimbatore – 641 018. (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri.R.Clement Ramesh, Cit अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri.N.Arjun Raj, Advocate & Shri Girish Kumar, Advocate सुनवाई क" तारीख/Date Of Hearing : 19.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 24.02.2025 आदेश /O R D E R

For Respondent: Shri.N.Arjun Raj, Advocate &
Section 142(1)Section 143(2)Section 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 10/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 M/s. RKR Gold Pvt Ltd., Deputy Commissioner of v. No. 169, T.V. Samy Road West, Income Tax, R.S. Puram, Coimbatore South, Corporate Circle-1, Aayakar Coimbatore – 641 002. Bhavan, [PAN: AADCR-4414-M] 63, Race Course Road, Coimbatore – 641 018. (अपीलाथ"/Appellant) (""यथ"/Respo…

M/S. V.N. EXPORTS,AHMEDABAD vs. THE ACIT, CIRCLE-5(2)(1), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 817/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Jan 2025AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115BSection 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year. 2017-18 M/s. V N Exports The ACIT, 4th Floor, S N House, Circle-5(2)(1), Law Garden, Vs Ahmedabad Swagat Cross Roads, Ellisbridge, Ahmedabad-380006 PAN: AACFV2817L (Appellant) (Respondent) Assessee Represented: Shri S.N. Soparkar, Sr. Adv. & Shri Parin Shah, A.R. Revenue Represented: Shri Atul Pandey, Sr.D.R. Date of hearing : 24-10-2024 Date of pronouncement : 23-01-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is…

BHANU PRATAP JAIN,LUDHIANA vs. INCOME TAX OFFICER, LUDHIANA

In the result the appeal is allowed

ITA 155/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh16 Oct 2024AY 2017-18

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 155/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 Bhanu Pratap Jain, Proprietor, Vs. The Ito, बनाम Ward Vii(1), M/S Pehal International, Ludhiana B-31, Phase V, Focal Point, Ludhiana "थायी लेखा सं./Pan No: Agzpjj0090L अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar, Ca राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 08.08.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 16.10.2024

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 143(3)Section 250Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 155/CHD/2024 "नधा"रण वष" / Assessment Year : 2017-18 Bhanu Pratap Jain, Proprietor, Vs. The ITO, बनाम Ward VII(1), M/s Pehal International, Ludhiana B-31, Phase V, Focal Point, Ludhiana "थायी लेखा सं./PAN No: AGZPJJ0090L अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( PHYSICAL HEARING ) "नधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar, CA राज"व क" ओर से/ Revenue by : Shri Vivek Vardhan, JCIT, Sr. DR सुनवाई…

SRI RAJANI GOLD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 162/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam11 Oct 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.162/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Sri Rajani Gold V. Asst. Cit – Circle – 1(1) D.No. 11-49-336B Central Revenue Building Sivalayam Street, I Town Mg Road – 520001 Vijayawada – 520001 Vijayawada, Andhra Pradesh Andhra Pradesh [Pan: Aacfs6675E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 133ASection 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आरएल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.162/VIZ/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Sri Rajani Gold v. Asst. CIT – Circle – 1(1) D.No. 11-49-336B Central Revenue Building Sivalayam Street, I Town MG Road – 520001 Vijayawada – 520001 Vijayawada, Andhra Pradesh Andhra Pradesh [PAN: AACFS6675E] (अपीलार्थी/ Appellant) (प्रत…

PRADEEP KUMAR,LUCKNOW vs. ACIT-1, LUCKNOW

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

ITA 198/LKW/2024[2017-18]Status: DisposedITAT Lucknow04 Sept 2024AY 2017-18

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2017-18 Pradeep Kumar V. The Acit-1 A-1/46, Vikas Khand Lucknow Gomti Nagar Lucknow Pan:Ablpk8392B (Appellant) (Respondent) Appellant By: Shri Vijay Prakash Agrawal, Adv. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 10 07 2024 Date Of Pronouncement: 04 09 2024 O R D E R

For Appellant: Shri Vijay Prakash Agrawal, AdvFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(3)Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI G. D. PADAMAHSHALI, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER Assessment Year: 2017-18 Pradeep Kumar v. The ACIT-1 A-1/46, Vikas Khand Lucknow Gomti Nagar Lucknow PAN:ABLPK8392B (Appellant) (Respondent) Appellant by: Shri Vijay Prakash Agrawal, Adv. Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 10 07 2024 Date of pronouncement: 04 09 2024 O R D E R PER SUBHASH MALGURIA, J.M.: This appeal has been filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delh…

FASHION ZONE,LUDHIANA vs. JCIT, WARD III(2), LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 331/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh20 Mar 2024AY 2017-18

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 145(3)Section 68

…ficer and, therefore, the Ld. Assessing Officer has grossly erred in making the addition of alleged unexplained cash credit, which amounts to double addition. Reliance was placed on the following decisions:  Smt. Charu Aggarwal & Others Vs. DCIT reported in 140 Taxmann.com 588 (Chd Trib)  ACIT Vs. Ramlal Jewellers P. Ltd. reported in 154 taxmann.com 584 (Mum Trib)  ACIT Vs. Hirapanna Jewellers 189 ITD 608 (Vishakhapatnam Bench)  ACIT Vs. Himachal Fibres Limited in ITA No. 927/Del/2023 dt. 11/09/2023  DCIT Vs. Bawa Jewellers Pvt. Ltd. in ITA No. 352/Del/021 dt. 09/06/2023  Raj Kumar Vs. ITO in ITA No. 195/A…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. M/S CHARU JEWELS, SURAT

In the result, appeal filed by the Revenue is dismissed

ITA 74/SRT/2023[2017-18]Status: DisposedITAT Surat19 Oct 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.74/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) The Acit, Vs. M/S Charu Jewels, Central Circle-3, 5/983, Charushila Jadakhadi, Surat Mahidharpura, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfc8298F (Assessee) (Respondent) Shri Vinod Kumar, Sr. Dr Assessee By Shri Rasesh Shah, Ca Respondent By Date Of Hearing 08/09/2023 Date Of Pronouncement 19/10/2023

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 69A

…es, which are disputed by the assessing officer, in making the addition is not on the correct footing. During the appellate proceedings, the assessee relied on the decision of Hon'ble ITAT Chandigarh Bench in the case of Smt. Charu Agarwal vs DCIT reported in 140 Taxmann.com 588 dated 25.03.2022. In the said case, the Hon'ble ITAT held that cash sales made during the month of October 2016 where in line of cash sales in the earlier years and equal to sales in the month of July, 2016. Opening stock, purchases, sales and closing stock declared by the assesse were not doubted and hence, the cash deposited in post dem…

ACIT, CIRCLE 10(1), NEW DELHI vs. HIMACHAL FIBRES LTD, LUDHIANA

In the result, appeal of the Revenue is dismissed

ITA 927/DEL/2023[2017-18]Status: DisposedITAT Delhi11 Sept 2023AY 2017-18

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Gaurav Jain, Adv. and Ms. Shweta Bansal, CAFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR
Section 68

…ITA No.-927/Del/2023 Himachal Fibres Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘B’: NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No:- 927/Del/2023 (Assessment Year: 2017-18) ACIT, M/s Himachal Fibres Limited, Vs. Shop No. 1, Village –Lal Kalan Circle 10(1), adjacent to Yogendera Worsted Chandigarh Rod, Ludhiana- New Delhi. 141001 PAN No: AAACH0871P APPELLANT RESPONDENT Revenue by : Shri Vivek Kumar Upadhyay, Sr. DR Assessee by : Shri Gaurav Jain, Adv. and Ms. Shweta Bansal, CA Date of Hearing : 04.09.2023 Date of Pronouncement : 11.09.20…

SANJAY SUMERMAL SONI,THANE vs. ITO, WARD-2(2), THANE

In the result appeal of the assessee is partly allowed

ITA 183/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 Aug 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Income Tax Ward 2(2), Thane, Sanjay Sumermal Soni Room No. 208, 2 Nd Floor, A/201, Salasar Aarti, Qureshi Mansion, Temba Road, Vs. Bhayander West, Gokhale Road, Thane-400101 Naupada-Thane West, Thane 400602 (Appellant) (Respondent) Pan No. Bdeps5367L Assessee By : Shri R.M. Jain, Ar Revenue By : Shri Swapnil Sawant, Dr Date Of Hearing: 01.08.2023 Date Of Pronouncement : 28.08.2023

For Appellant: Shri R.M. Jain, ARFor Respondent: Shri Swapnil Sawant, DR
Section 143Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Income Tax Ward 2(2), Thane, Sanjay Sumermal Soni Room No. 208, 2 nd Floor, A/201, Salasar Aarti, Qureshi Mansion, Temba Road, Vs. Bhayander West, Gokhale Road, Thane-400101 Naupada-Thane West, Thane 400602 (Appellant) (Respondent) PAN No. BDEPS5367L Assessee by : Shri R.M. Jain, AR Revenue by : Shri Swapnil Sawant, DR Date of hearing: 01.08.2023 Date of pronouncement : 28.08.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Mr. Sanjay Sumermal Soni for assessment year 2…

MANASI JEWELLERS PRIVATE LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(4), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 819/MUM/2023[2020-2021]Status: DisposedITAT Mumbai23 Aug 2023AY 2020-2021

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blemanasi Jewellers Pvt. Ltd V. Dcit, Central Circle 3(4) Office No. 37, 97/101 Room No. 1915 Mumbadevi Diamond Premises Air India Building, Nariman Point Mumbai- 400021 Sheikh Memon Street Zaveri Bazar, Mumbai- 400002 Pan: Aabcm5354P (Appellant) (Respondent)

Section 132Section 143(2)Section 153CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Manasi Jewellers Pvt. Ltd v. DCIT, Central Circle 3(4) Office No. 37, 97/101 Room No. 1915 Mumbadevi Diamond Premises Air India Building, Nariman Point Mumbai- 400021 Sheikh Memon Street Zaveri Bazar, Mumbai- 400002 PAN: AABCM5354P (Appellant) (Respondent) Assessee Represented by : Shri. Devendra Jain Department Represented by : Ms. Kavita Kaushik Date of conclusion of Hearing : 14.06.2023 Date of Pronouncement : 23.08.2023 O R D E R PER S.…

CIT 3(1)(1), MUMBAI vs. M/S. RAMLAL JWELLERS PRIVATE LIMITED , MUMBAI

In the result, appeal of the Revenue is dismissed as well as Cross Objection of the assessee is dismissed as infructuous

ITA 1600/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Jul 2023AY 2017-18
Section 115BSection 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ACIT-3(1)(1) Vs. M/s. Ramlal Jewellers Mumbai Private Limited 10, Jalaram Estate M.G. Road Mulund (W) Mumbai – 400 080 PAN/GIR No.AACCR9512K (Appellant) .. (Respondent) CO No.63/Mum/2023 (Arising out of ITA No.1600/Mum/2023) (Assessment Year :2017-18) M/s. Ramlal Jewellers Vs. ACIT-3(1)(1) Private Limited Mumbai 10, Jalaram Estate M.G. Road Mulund (W) Mumbai – 400 080 PAN/GIR No.AACCR9512K (Appellant) .. (Respondent) Assessee by Shri Rahul Hakani Revenue by Smt. Mahita Nair Da…

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