How many judgments cite Smt. K.V. Lakshmi Savitri Devi v. ACIT?

23 judgments on BharatTax cite Smt. K.V. Lakshmi Savitri Devi v. ACIT (30 Taxmann.com 117), spanning 2019 to 2025.

Which sections of the Income Tax Act does Smt. K.V. Lakshmi Savitri Devi v. ACIT come up under?

It is most often cited in judgments turning on Section 153C, Section 143(3), Section 132, Section 153A, Section 69C, Section 115BBE.

Smt. K.V. Lakshmi Savitri Devi v. ACIT

30 Taxmann.com 117Income Tax Appellate Tribunal2013#5141 most cited

What is Smt. K.V. Lakshmi Savitri Devi v. ACIT authority for?

A handwritten loose document found during a search at a third party's premises is insufficient on its own to make an addition under section 69 for on-money payment for property purchase in the assessee's hands.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

Smt. K.V. Lakshmi Savitri Devi v. ACIT · section 69 · section 132 · addition for on-money payment · property purchase · loose document · third party premises · corroborative evidence

Also reported as

148 TTJ 517

Sections most often in play

Section 153C Section 143(3)Section 132 Section 153A Section 69C Section 115BBE Section 133A Section 142(1)

Issues it is cited on

section 132(5)section 100 section 153(c)(1)section 23(4)section 94 circle rate abatement of assessment anonymous donation warrant of authorisation section 153(c)section 164 third party information

Judgments citing Smt. K.V. Lakshmi Savitri Devi v. ACIT

Raju Mohan Gurnani, Navi Mumbai vs. DCIT Central Cirle - 5(2), Mumbai

In the result, all the appeals of the assessee are partly allowed

ITA 2091/MUM/2021[2015-16]Status: DisposedITAT Mumbai31 Jul 2023AY 2015-16

Section 131Section 132Section 143(3)Section 153CSection 23(4)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No.2090/Mum/2021; 2091/Mum/2021; & 2092/Mum/2021 (Assessment Years: 2014-15, 2015-16 & 2016-17) Shri Raju Mohan Vs. DCIT Central Circle- Gurnani 5(2) 2101, Moraj Casa Mumbai Grande, Plot No.57 Sector – 17 Koperkhairne Maharashtra-400 709 PAN/GIR No.AALPG9103B (Appellant) .. (Respondent) Assessee by Shri Pradip Kapasi, AR Revenue by Smt. Riddhi Mishra, CIT DR Date of Hearing 04/05/2023 Date of Pronouncement 31/07/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid a…

Raju Mohan Gurnani, Navi Mumbai vs. DCIT Central Cirle - 5(2), Mumbai

In the result, all the appeals of the assessee are partly allowed

ITA 2090/MUM/2021[2014-15]Status: DisposedITAT Mumbai31 Jul 2023AY 2014-15

Section 131Section 132Section 143(3)Section 153CSection 23(4)(b)

Karuturi Vijaya Bharathi, Guntur vs. The Income Tax Officer, Ward-1(1), Guntur

In the result, appeal filed by the assessee is allowed

ITA 264/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam14 Aug 2019AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blesmt. Karuturi Vijaya Bharathi, Vs. Ito, Ward-1(1), D.No. 1-2-8, Presidency Guntur. Apartment, 1St Floor, 1St Line, Jkc Nagar, Guntur. Pan No. Blupk 0068 C (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER Smt. Karuturi Vijaya Bharathi, vs. ITO, Ward-1(1), D.No. 1-2-8, Presidency Guntur. Apartment, 1st Floor, 1st Line, JKC Nagar, Guntur. PAN No. BLUPK 0068 C (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 29/07/2019. Date of pronouncement : 14/08/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissi…