Smt. Neena Syal v. ACIT

93 Taxmann.com 275High Court2018#2293 most cited

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

CBDT guidelines are not a fixed yardstick for determining the value of jewellery a person can possess, but rather general guidelines for a person of reasonable income.

50

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. Neena Syal v. ACIT · CBDT guidelines · jewellery · family status · past income · unexplaned jewellery · section 143(3) · section 69A

Sections most often in play

Section 143(3)Section 69ASection 132Section 250Section 115BBESection 131Section 132(4A)Section 139

Issues it is cited on

jewellery found during searchunexplained jewellerysection 142asurrender of incomesection 17(1)section 150mat creditaccumulated profitssection 2(9)section 158bdsection 80icsection 270a(8)

Judgments citing Smt. Neena Syal v. ACIT

Smt. Shivani Sachdeva, Ludhiana vs. ACIT-CC-1, Ludhiana

In the result, the addition so sustained by the ld

ITA 99/CHANDI/2021[2013-14]Status: DisposedITAT Chandigarh24 Nov 2022AY 2013-14

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavsmt. Shivani Sachdeva बनाम The Asst Cit C/O M/S Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manveet Sehgal, Sr. DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Smt. Shivani Sachdeva बनाम The Asst CIT C/o M/s Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001 "थायी लेखा सं./PAN NO: ABUPT4970D Smt. Shivani Sachdeva बनाम The Asst CIT C/o M/s Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001 "थायी लेखा सं./PAN NO: ABUPT4970D Smt. Sarita Sachdeva बनाम The ACIT-CC-1 B-XX 3190, Gurdev Nagar SCO-1-6, 3rd Floor, Opp Ludhiana-141001-Punjab BVM S…

Smt. Sarita Sachdeva, Ludhiana vs. ACIT-CC-1, Ludhiana

In the result, the addition so sustained by the ld

ITA 101/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh24 Nov 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavsmt. Shivani Sachdeva बनाम The Asst Cit C/O M/S Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manveet Sehgal, Sr. DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Smt. Shivani Sachdeva बनाम The Asst CIT C/o M/s Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001 "थायी लेखा सं./PAN NO: ABUPT4970D Smt. Shivani Sachdeva बनाम The Asst CIT C/o M/s Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001 "थायी लेखा सं./PAN NO: ABUPT4970D Smt. Sarita Sachdeva बनाम The ACIT-CC-1 B-XX 3190, Gurdev Nagar SCO-1-6, 3rd Floor, Opp Ludhiana-141001-Punjab BVM S…

Smt. Shivani Sachdeva, Ludhiana vs. ACIT-CC-1, Ludhiana

In the result, the addition so sustained by the ld

ITA 100/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh24 Nov 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavsmt. Shivani Sachdeva बनाम The Asst Cit C/O M/S Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manveet Sehgal, Sr. DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Smt. Shivani Sachdeva बनाम The Asst CIT C/o M/s Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001 "थायी लेखा सं./PAN NO: ABUPT4970D Smt. Shivani Sachdeva बनाम The Asst CIT C/o M/s Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001 "थायी लेखा सं./PAN NO: ABUPT4970D Smt. Sarita Sachdeva बनाम The ACIT-CC-1 B-XX 3190, Gurdev Nagar SCO-1-6, 3rd Floor, Opp Ludhiana-141001-Punjab BVM S…

Ketki Mukesh Patel, Mumbai vs. Assistant Commissioner of Income-Tax, Central Circle -1, Nashik

In the result, Appeal in ITA No

ITA 121/PUN/2022[2018-19]Status: DisposedITAT Pune27 Oct 2022AY 2018-19

Bench: Shri Partha Sarathi Chaudhuary, J.M Single Member Case

For Respondent: Shri Piyush Kumar Singh Yadav
Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHUARY, J.M SINGLE MEMBER CASE Sr. ITA No. Asstt. Appellant Respondent No. Year 1. 119/PUN/2022 2018-19 Kruti Bhupesh Patel The Asstt. 4A Vikas Centre, S.V. Road, C.I.T. Cen. Santacruz West Cir. 1, Nasik Mumbai-400 054 PAN: AAFPP 6553 J 2. 120/PUN/2022 2018-19 Rima Tapan Patel -do- 4A Vikas Centre, S.V. Road, Santacruz (West) MUMBAI-400 054 PAN: AKHPP 0599G 3. 121/PUN/2022 2018-19 Ketki Mukesh Patel, 4A Vikas -do- Centre, S.V. Road, Santacruz West, Mumbai-400 054 PAN: AAFPP 6405K Appellants by : Shri Vijay Mehta and Shri Aka…

Rima Tapan Patel, Mumbai vs. Assistant Commissioner of Income-Tax, Central Circle -1, Nashik

In the result, Appeal in ITA No

ITA 120/PUN/2022[2018-19]Status: DisposedITAT Pune27 Oct 2022AY 2018-19

Bench: Shri Partha Sarathi Chaudhuary, J.M Single Member Case

For Respondent: Shri Piyush Kumar Singh Yadav
Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHUARY, J.M SINGLE MEMBER CASE Sr. ITA No. Asstt. Appellant Respondent No. Year 1. 119/PUN/2022 2018-19 Kruti Bhupesh Patel The Asstt. 4A Vikas Centre, S.V. Road, C.I.T. Cen. Santacruz West Cir. 1, Nasik Mumbai-400 054 PAN: AAFPP 6553 J 2. 120/PUN/2022 2018-19 Rima Tapan Patel -do- 4A Vikas Centre, S.V. Road, Santacruz (West) MUMBAI-400 054 PAN: AKHPP 0599G 3. 121/PUN/2022 2018-19 Ketki Mukesh Patel, 4A Vikas -do- Centre, S.V. Road, Santacruz West, Mumbai-400 054 PAN: AAFPP 6405K Appellants by : Shri Vijay Mehta and Shri Aka…

Kruti Bhupesh Patel, Mumbai vs. Assistant Commissioner of Income-Tax, Central Circle -1, Nashik

In the result, Appeal in ITA No

ITA 119/PUN/2022[2018-19]Status: DisposedITAT Pune27 Oct 2022AY 2018-19

Bench: Shri Partha Sarathi Chaudhuary, J.M Single Member Case

For Respondent: Shri Piyush Kumar Singh Yadav
Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHUARY, J.M SINGLE MEMBER CASE Sr. ITA No. Asstt. Appellant Respondent No. Year 1. 119/PUN/2022 2018-19 Kruti Bhupesh Patel The Asstt. 4A Vikas Centre, S.V. Road, C.I.T. Cen. Santacruz West Cir. 1, Nasik Mumbai-400 054 PAN: AAFPP 6553 J 2. 120/PUN/2022 2018-19 Rima Tapan Patel -do- 4A Vikas Centre, S.V. Road, Santacruz (West) MUMBAI-400 054 PAN: AKHPP 0599G 3. 121/PUN/2022 2018-19 Ketki Mukesh Patel, 4A Vikas -do- Centre, S.V. Road, Santacruz West, Mumbai-400 054 PAN: AAFPP 6405K Appellants by : Shri Vijay Mehta and Shri Aka…

Gyanendra Singh Shekhawat, Jaipur vs. The ACIT, Jaipur

In the result, the appeal of the assessee is allowed

ITA 49/JPR/2022[2018-19]Status: DisposedITAT Jaipur27 Jul 2022AY 2018-19
For Appellant: Shri Manish Agarwal, CAFor Respondent: Shri Sanajy Dhariwal, CIT
Section 132Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 49/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Shri Gyanendra Singh Shekhawat cuke The ACIT Vs. 101, Himmat Nagar, Tonk Road Central Circle-2 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AMCPS 4557 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal, CA jktLo dh vksj ls@ Re…

Bhawna Babbar, New Delhi vs. ACIT, Central Circle- 2, New Delhi

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

ITA 7285/DEL/2017[2015-16]Status: DisposedITAT Delhi07 Nov 2019AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2015-16]

For Appellant: Shri Salil Agarwal, AdvFor Respondent: Shri Surendra Pal, Sr. DR
Section 132Section 132(4)

…ing the status of the assessee’s family and also the fact that the appellant has been married for more than 25, the possession of jewellery should be accepted. Strong reliance was placed on the decision of the coordinate bench in the case of Vibhu Aggarwal 93 Taxmann.com 275. 17. Per contra, the ld. DR strongly supported the findings of the ld. CIT(A). 18. We have given thoughtful consideration to the orders of the authorities below. The undisputed fact is that the jewellery weighing 2300.45 gms was found from Locker No. 323 in Canara Bank, SDA Branch, New Delhi and jewellery weighing 464.75 gms jewellery…

Rakesh Bansal, Barnala vs. ACIT, CC-II, Chandigarh

ITA 110/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh27 Sept 2019AY 2014-15

Bench: 22.05.2018. Iii). The Appeals Were Filed As Per Above Notice On 04.02.2019. 2. It Is Submitted That In The Above Said Case, The Appeals Were Prepared On 10Th Of April 2018 & Even The Fee For Filing The Appeals Were Deposited On 16.04.2018, But The Appeals Were Inadvertently Filed In The Office Of The Cit, Pr On 17.04.2018 As Per Necessary Evidence Being Enclosed Herewith In The Form Of Receipt Evidencing The Fact That The Appeals Were Filed On 17.04.2018 In The Office Of The Cit(Dr) Itat.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Krishan Kumar, CITDR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA NO. 110/Chd/ 2019 "नधा"रण वष" / Assessment Year : 2014-15 Shri Rakesh Bansal The Asstt. CIT बनाम S/o Shri Banarsi Dass Bansal Central Circle-II, Chandigarh C/o Barnala Filling Station Dhanuala Road, Barnala "थायी लेखा सं./PAN NO: ABMPB5910H अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Krish…

Babulal D. Mehta, Mumbai vs. DCIT- CC- 2(2), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 4935/MUM/2018[2016-17]Status: DisposedITAT Mumbai07 Aug 2019AY 2016-17

Bench: Shri Shamim Yahya & Shri Pawan Singhbabulal D. Mehta Dcit Central Circle-2(2) 8Th Floor, Room No. 806, 17/19, Kanti Bhuvan, 1St Parsiwada Lane, Vs. Old Cgo Building, Mumbai-400004. Pratishtha Bhawan, Pan: Aeepm0912M Mumbai-400020. Appellant Respondent

For Appellant: Shri Sudhir Sehgal (AR)For Respondent: Shri Chaitnya Anjaria (DR)
Section 132Section 143(3)Section 153ASection 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER Babulal D. Mehta DCIT Central Circle-2(2) 8th Floor, Room No. 806, 17/19, Kanti Bhuvan, 1st Parsiwada Lane, Vs. Old CGO Building, Mumbai-400004. Pratishtha Bhawan, PAN: AEEPM0912M Mumbai-400020. Appellant Respondent Appellant by : Shri Sudhir Sehgal (AR) Respondent by : Shri Chaitnya Anjaria (DR) Date of Hearing : 01.08.2019 Date of Pronouncement : 07.08.2019 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is direc…