Smt. Renu Aggarwal v. ITO

358 ITR 483Reported decision#15695 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 115BBESection 147Section 148Section 2(12A)Section 250Section 251Section 44AASection 44AF

Judgments citing Smt. Renu Aggarwal v. ITO

Deepak Srivastava, Haryana vs. Income Tax Officer, Ward 30(5), Delhi

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

ITA 1328/DEL/2024[2017-18]Status: DisposedITAT Delhi18 Dec 2024AY 2017-18

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1328/Del/2024 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Sh. Deepak Srivastava, Income Tax Officer 1404, Tower-16, Orchid Petals, Vs. Ward-30(5), Sector-49, Gurgaon, Civic Centre, Haryana. Delhi. Pan No. अपीलाथ" Appellant ""यथ"/Respondent

Section 2Section 250Section 251Section 44ASection 68

…h] Delhi in the case of Manoj Aggarwal, Bemco ITA No. 163/ASR/2003. The ld. DR further relied upon the decision of the coordinate Bench of the Tribunal in the case of Renu Aggarwal 22 Taxmann.com 94 which was affirmed by the Hon'ble High Court of Allahabad in 358 ITR 483. The ld. DR also relied upon the decision of the Hon'ble Bombay High Court in the case of Arun Kumar J. Muchhala [2017] 85 Taxmann.com 306. 13. The ld. DR concluded by stating that the additions have been made by the Assessing Officer because the assessee could not explain the sources of cash deposits in the bank accounts and it is immaterial to…

Babbal Bhatia, New Delhi vs. ITO, Ward- 45(2), New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 5432/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Jun 2018AY 2012-13

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Vijay Wadhwa, CAFor Respondent: Shri Ravi Kant Gupta, Sr. DR
Section 147Section 148Section 44ASection 68

…h] Delhi in the case of Manoj Aggarwal, Bemco ITA No. 163/ASR/2003. The ld. DR further relied upon the decision of the coordinate Bench of the Tribunal in the case of Renu Aggarwal 22 Taxmann.com 94 which was affirmed by the Hon'ble High Court of Allahabad in 358 ITR 483. The ld. DR also relied upon the decision of the Hon'ble Bombay High Court in the case of Arun Kumar J. Muchhala [2017] 85 Taxmann.com 306. 13. The ld. DR concluded by stating that the additions have been made by the Assessing Officer because the assessee could not explain the sources of cash deposits in the bank accounts and it is immaterial to…

Babbal Bhatia, New Delhi vs. ITO, Ward- 45(2), New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 5431/DEL/2017[2011-12]Status: DisposedITAT Delhi08 Jun 2018AY 2011-12

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Vijay Wadhwa, CAFor Respondent: Shri Ravi Kant Gupta, Sr. DR
Section 147Section 148Section 44ASection 68

…h] Delhi in the case of Manoj Aggarwal, Bemco ITA No. 163/ASR/2003. The ld. DR further relied upon the decision of the coordinate Bench of the Tribunal in the case of Renu Aggarwal 22 Taxmann.com 94 which was affirmed by the Hon'ble High Court of Allahabad in 358 ITR 483. The ld. DR also relied upon the decision of the Hon'ble Bombay High Court in the case of Arun Kumar J. Muchhala [2017] 85 Taxmann.com 306. 13. The ld. DR concluded by stating that the additions have been made by the Assessing Officer because the assessee could not explain the sources of cash deposits in the bank accounts and it is immaterial to…

Babbal Bhatia, New Delhi vs. ITO, Ward- 45(2), New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 5430/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Jun 2018AY 2010-11

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Vijay Wadhwa, CAFor Respondent: Shri Ravi Kant Gupta, Sr. DR
Section 147Section 148Section 44ASection 68

…h] Delhi in the case of Manoj Aggarwal, Bemco ITA No. 163/ASR/2003. The ld. DR further relied upon the decision of the coordinate Bench of the Tribunal in the case of Renu Aggarwal 22 Taxmann.com 94 which was affirmed by the Hon'ble High Court of Allahabad in 358 ITR 483. The ld. DR also relied upon the decision of the Hon'ble Bombay High Court in the case of Arun Kumar J. Muchhala [2017] 85 Taxmann.com 306. 13. The ld. DR concluded by stating that the additions have been made by the Assessing Officer because the assessee could not explain the sources of cash deposits in the bank accounts and it is immaterial to…

Smt.Manjushree, Bangalore vs. Income Tax Officer, Bangalore

In the result, appeal of the Revenue and Cross Objection of the assessee are dismissed

ITA 374/BANG/2017[2011-12]Status: DisposedITAT Bangalore28 Apr 2017AY 2011-12

Bench: Shri Vijay Pal Rao

For Appellant: Shri P. Dinesh, AdvocateFor Respondent: Shri AR.V.Sreenivasan, JCIT (D.R)
Section 68

…tent of Rs.5 lakhs and further to the extent of Rs.3 6 lakhs deposit made by the husband of the assessee and Rs.3,31,000 by the son of the assessee. He has relied upon the decision of Hon'ble High Court of Allahabad in the case of Smt. Renu Aggarwal Vs. ITO 358 ITR 483. In rejoinder the learned Authorised Representative has submitted that the decision of Hon'ble Allahabad High Court has decided the issue of jurisdiction of the Tribunal under Section 254(2) of the Act and not on the applicability of the provisions of Section 68. 7. Having considered the rival submissions as well as the relevant material on rec…

Smt.Asha Surendra Kumar, Bangalore vs. Income Tax Officer, Bangalore

In the result, appeal of the Revenue and Cross Objection of the assessee are dismissed

ITA 343/BANG/2017[2009-2010]Status: DisposedITAT Bangalore28 Apr 2017AY 2009-2010

Bench: Shri Vijay Pal Rao

For Appellant: Shri P. Dinesh, AdvocateFor Respondent: Shri AR.V.Sreenivasan, JCIT (D.R)
Section 254(2)Section 68

…the father-in-law as assessee has advanced this amount to the husband of the assessee and in turn was deposited in the bank account of the assessee. He has relied upon the decision of Hon'ble High Court of Allahabad in the case of Smt. Renu Aggarwal Vs. ITO 358 ITR 483. In rejoinder the learned Authorised Representative has 5 submitted that the decision of Hon'ble Allahabad High Court has decided the issue of jurisdiction of the Tribunal under Section 254(2) of the Act and not on the applicability of the provisions of Section 68. 5. Having considered the rival submissions as well as the relevant material on rec…