Smt. Neena Syal v. ACIT

93 Taxmann.com 275High Court2018#2295 most cited

What is Smt. Neena Syal v. ACIT authority for?

The possession of jewellery may be accepted as explained, even if substantial, considering the assessee's family status and marriage duration. The court considers CBDT Instruction No. 1916 of 1994, which provides guidelines for acceptable limits of jewellery, such as 500 gms for a married lady.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Smt. Neena Syal v. ACIT · Vibhu Aggarwal · unexplained jewellery · jewellery found during search · Section 69A · Section 132 · CBDT Instruction No. 1916 of 1994 · acceptable jewellery limits · family status · marriage duration

Issues it is cited on

Judgments citing Smt. Neena Syal v. ACIT

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

ITA 1271/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Nov 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 Dcit, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) Vs. Jagathrakshakan Srinisha, 1St Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [Pan: Abfps-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri. B. Ramakrishnan, Fca & Shri. Shrenik Chordia, Ca. राजस्व की ओर से / Revenue By : Shri. C.N. Bipin, C.I.T. सुनवाई की तारीख /Date Of Hearing : 07.11.2025 घोषणा की तारीख/Date Of Pronouncement : 18.11.2025 आदेश /Order Per S.R.Raghunatha, Am: The Present Appeal Is Preferred By The Revenue Against The Order Dated 06.02.2025 Passed By The Commissioner Of Income Tax (Appeals)-19 (Hereinafter Referred To As Ld.Cit(A), Chennai, In Respect Of The Assessment Order Dated 01.03.2019 Passed By The Deputy Commissioner Of Income Tax, Central Circle -2(3) (Hereinafter Referred To As Ao) For The Assessment Year 2017-18 (Hereinafter Referred To As The Impugned Assessment Year) U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act). :-2-:

For Appellant: Shri. B. Ramakrishnan, FCA &For Respondent: Shri. C.N. Bipin, C.I.T
Section 131Section 132Section 143(3)Section 154Section 270A

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, CHENNAI श्री एबी टी वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 DCIT, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) VS. Jagathrakshakan Srinisha, 1st Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [PAN: ABFPS-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee by : Shri. B. Ramakrishnan, FCA & Sh…

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

ITA 1264/CHNY/2025[2017]Status: DisposedITAT Chennai18 Nov 2025

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 Dcit, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) Vs. Jagathrakshakan Srinisha, 1St Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [Pan: Abfps-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri. B. Ramakrishnan, Fca & Shri. Shrenik Chordia, Ca. राजस्व की ओर से / Revenue By : Shri. C.N. Bipin, C.I.T. सुनवाई की तारीख /Date Of Hearing : 07.11.2025 घोषणा की तारीख/Date Of Pronouncement : 18.11.2025 आदेश /Order Per S.R.Raghunatha, Am: The Present Appeal Is Preferred By The Revenue Against The Order Dated 06.02.2025 Passed By The Commissioner Of Income Tax (Appeals)-19 (Hereinafter Referred To As Ld.Cit(A), Chennai, In Respect Of The Assessment Order Dated 01.03.2019 Passed By The Deputy Commissioner Of Income Tax, Central Circle -2(3) (Hereinafter Referred To As Ao) For The Assessment Year 2017-18 (Hereinafter Referred To As The Impugned Assessment Year) U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act). :-2-:

For Appellant: Shri. B. Ramakrishnan, FCA &For Respondent: Shri. C.N. Bipin, C.I.T
Section 131Section 132Section 143(3)Section 154Section 270A

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, CHENNAI श्री एबी टी वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 DCIT, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) VS. Jagathrakshakan Srinisha, 1st Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [PAN: ABFPS-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee by : Shri. B. Ramakrishnan, FCA & Sh…

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

In the result, the appeals filed by the Revenue in I

ITA 1253/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Nov 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 Dcit, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) Vs. Jagathrakshakan Srinisha, 1St Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [Pan: Abfps-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri. B. Ramakrishnan, Fca & Shri. Shrenik Chordia, Ca. राजस्व की ओर से / Revenue By : Shri. C.N. Bipin, C.I.T. सुनवाई की तारीख /Date Of Hearing : 07.11.2025 घोषणा की तारीख/Date Of Pronouncement : 18.11.2025 आदेश /Order Per S.R.Raghunatha, Am: The Present Appeal Is Preferred By The Revenue Against The Order Dated 06.02.2025 Passed By The Commissioner Of Income Tax (Appeals)-19 (Hereinafter Referred To As Ld.Cit(A), Chennai, In Respect Of The Assessment Order Dated 01.03.2019 Passed By The Deputy Commissioner Of Income Tax, Central Circle -2(3) (Hereinafter Referred To As Ao) For The Assessment Year 2017-18 (Hereinafter Referred To As The Impugned Assessment Year) U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act). :-2-:

For Appellant: Shri. B. Ramakrishnan, FCA &For Respondent: Shri. C.N. Bipin, C.I.T
Section 131Section 132Section 143(3)Section 154Section 270A

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, CHENNAI श्री एबी टी वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 DCIT, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) VS. Jagathrakshakan Srinisha, 1st Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [PAN: ABFPS-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee by : Shri. B. Ramakrishnan, FCA & Sh…

PAUL DHINAKARAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-391), CHENNAI

In the result, the appeal filed by the for A

ITA 1067/CHNY/2025[2021-22]Status: DisposedITAT Chennai08 Aug 2025AY 2021-22

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपीलसं./Ita No.1067/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 Paul Dhinakaran, The Deputy Commissioner Of No. 7, Jeevarathinam Nagar, Adyar, Income Tax, Chennai 600 020. V. Central Circle 3(1), Chennai. [Pan: Aabpd8489M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से /Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 21.07.2025 घोषणा की तारीख /Date Of Pronouncement : 08.08.2025

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT
Section 132Section 139(1)Section 143(3)

…आयकरअपीलीयअिधकरण, ‘’सी’’"ायपीठ,चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस.आर.रघुनाथा ,लेखा सद" के सम"। BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.1067/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 Paul Dhinakaran, The Deputy Commissioner of No. 7, Jeevarathinam Nagar, Adyar, Income Tax, Chennai 600 020. v. Central Circle 3(1), Chennai. [PAN: AABPD8489M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri G. Baskar, Advocate ""थ" की ओर से /Respondent by : Ms. R. Anit…

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Smt. Neena Syal v. ACIT (93 Taxmann.com 275) — Cited in 50 Judgments | BharatTax