Smt. Huma Hussain v. CIT

291 ITR 475High Court2007#24266 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2020 to 2025.

Judgments citing Smt. Huma Hussain v. CIT

Mohammed Abdul Najeeb, Gulbarga, Karnataka vs. Deputy Commissioner of Income Tax, Central Circle, Bellary

ITA 1175/BANG/2024[2012-13]Status: DisposedITAT Bangalore29 Aug 2025AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri Rajkumar Hanchnal, CA

Section 127Section 131(1)(d)Section 142ASection 143(3)Section 153ASection 153BSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA No. 1175/Bang/2024 Assessment Year : 2012-13 Shri Mohammad Abdul Najeeb, H.No. 81, 4th Cross, Hussain Garden, MSK Mill, Kalaburagi – 585 103. Karnataka. PAN: ABCPA3077A APPELLANT Assessee by Revenue by : Shri Rajkumar Hanchnal, CA : Shri Muthu Shankar, CIT-DR The Deputy Commissioner of Income Tax Central Circle, Vs. Bellari. RESPONDENT Date of Hearing : 02-06-2025 Date of Pronouncement : 29-08-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal…

Shrimati Sudha Aggarwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle- 2, Jalandhar

ITA 525/ASR/2019[2017-18]Status: DisposedITAT Amritsar30 Jun 2020AY 2017-18

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri S.K.Gupta (C.A.)For Respondent: Shri Charan Dass, (D.R.)

Section 132Section 143(2)Section 153ASection 153CSection 292CSection 69B

…the aforesaid explanation of the assessee as regards the source of acquisition of the aforesaid 950 grams of gold jewellery. Our aforesaid view is fortified by the judgment of the Hon’ble High Court of Rajasthan in the case of Smt. Huma Hussain Vs. CIT (2007) 291 ITR 475 (Raj). In the aforesaid case, the assessee explaining the source of certain investments had claimed the same to have been received by her as gifts at the time of her marriage, and also subsequently from time to time every year on her marriage anniversary. In support of her aforesaid claim she had filed an affidavit of her father, which however wa…

Shrimati Meera Aggarwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle- 2, Jalandhar

ITA 511/ASR/2019[2017-18]Status: DisposedITAT Amritsar30 Jun 2020AY 2017-18

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri S.K.Gupta (C.A.)For Respondent: Shri M. P. Singh (D.R.)

Section 132Section 143(2)Section 153ASection 292CSection 69B

…he aforesaid explanation of the assessee as regards the source of acquisition of the aforesaid 1100 grams of gold jewellery. Our aforesaid view is fortified by the judgment of the Hon’ble High Court of Rajasthan in the case of Smt. Huma Hussain Vs. CIT (2007) 291 ITR 475 (Raj). In the aforesaid case, the assessee explaining the source of certain investments had claimed the same to have been received by her as gifts at the time of her marriage, and also subsequently from time to time every year on her marriage anniversary. In support of her aforesaid claim, she had filed an affidavit of her father, which however w…