Smt. Sarabjit Kaur v. ITO

142 Taxmann.com 454Reported decision2022#12159 most cited
8

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

Sections most often in play

Section 69ASection 143(3)Section 44AASection 133(6)Section 147Section 153Section 270ASection 271AAC

Issues it is cited on

section 44aasection 57(iii)intangible assetssection 57addition under section 68section 145(3)section 274section 145section 133(6)income from other sourcesunexplained cash creditsalary

Judgments citing Smt. Sarabjit Kaur v. ITO

Basharat Saleem Rehtoo, Srinagar vs. DCIT, ACIT Cent. Circle, Srinagar

In the result the appeal of the assessee is allowed

ITA 456/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Jun 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 132ASection 143(3)Section 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 456/Asr/2024 Assessment Year: 2019-20 Basharat Saleem Rehtoo, Hassi Vs. DCIT, ACIT, Central Bhat Rainwari, Srinagar, J & K. Circle, Srinagar. [PAN:-DUPPR8788Q] (Appellant) (Respondent) Appellant by Sh. Rohit Kapoor, CA & Sh. V.S. Aggarwal, ITP. Respondent by Sh. Charan Dass, Sr.DR Date of Hearing 22.05.025 Date of Pronouncement 30.06.2025 ORDER Per: Udayan Dasgupta, J.M.: This appeal filed by assessee is against the order of Ld. CIT (A)-5, Lud…

Barkha Bimal Kumar Agarwal, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 5(4), Mumbai

In the result, all the appeals raised by the assessee stands allowed

ITA 1878/MUM/2025[2021-22]Status: DisposedITAT Mumbai27 May 2025AY 2021-22

Bench: Hon’Ble Shri Sandeep Gosain

Section 147Section 250Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA Nos. 1873, 1874 & 1875/Mum/2025 (A.Ys: 2019-20, 2021-22 & 2020-21) Barkha Kishore Kumar Vs. ACIT, CC – 5(4) 19th Floor, Air India Agarwal Bldg, Nariman Point, 19/40/C-2, Seksaria Mumbai – 400 021. Industrial Estate, Chincholi Bunder Road, S.V. Road, Malad (W), Mumbai – 400 064. PAN/GIR No. ABUPT6569N (Applicant) (Respondent) ITA Nos. 1876, 1877 & 1878/Mum/2025 (A.Ys: 2020-21, 2022-23 & 2021-22) Barkha Bimal Kumar Vs. ACIT, CC – 5(4) 19th Floor, Air India 19/40/C-2, Seksaria Bldg, Nariman Point, Indus…

Barkha Bimal Kumar Agarwal, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 5(4), Mumbai

In the result, all the appeals raised by the assessee

ITA 1877/MUM/2025[2022-23]Status: DisposedITAT Mumbai27 May 2025AY 2022-23

Bench: Hon’Ble Shri Sandeep Gosain

Section 147Section 250Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA Nos.1873, 1874 & 1875/Mum/2025 (A.Ys: 2019-20, 2021-22 & 2020-21) Barkha Kishore Kumar Agarwal 19/40/C-2, Seksaria Industrial Estate, Chincholi Bunder Road, S.V. Road, Malad (W), Mumbai – 400 064. (Applicant) Vs. PAN/GIR No. ABUPT6569N ACIT, CC – 5(4) 19th Floor, Air India Bldg, Nariman Point, Mumbai – 400 021. (Respondent) ITA Nos.1876, 1877 & 1878/Mum/2025 (A.Ys: 2020-21, 2022-23 & 2021-22) Barkha Bimal Kumar 19/40/C-2, Seksaria Industrial Estate, Chincholi Bunder Road, S.V. Road, Malad (W), Mumbai –…

Barkha Bimal Kumar Agarwal, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 5(4), Mumbai

In the result, all the appeals raised by the assessee stands allowed

ITA 1876/MUM/2025[2020-21]Status: DisposedITAT Mumbai27 May 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain

Section 147Section 250Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA Nos.1873, 1874 & 1875/Mum/2025 (A.Ys: 2019-20, 2021-22 & 2020-21) Barkha Kishore Kumar Vs. ACIT, CC – 5(4) Agarwal 19/40/C-2, Seksaria Industrial Estate, Chincholi Bunder Road, S.V. Road, Malad (W), Mumbai – 400 064. 19th Floor, Air India Bldg, Nariman Point, Mumbai – 400 021. (Applicant) PAN/GIR No. ABUPT6569N (Respondent) ITA Nos.1876, 1877 & 1878/Mum/2025 (A.Ys: 2020-21, 2022-23 & 2021-22) Barkha Bimal Kumar Vs. ACIT, CC – 5(4) 19/40/C-2, Seksaria Industrial Estate, Chincholi 19th Floor, Air India…

Barkha Kishore Kumar Agarwal, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 5(4), Mumbai

In the result, all the appeals raised by the assessee stands allowed

ITA 1875/MUM/2025[2020-21]Status: DisposedITAT Mumbai27 May 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain

Section 147Section 250Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA Nos. 1873, 1874 & 1875/Mum/2025 (A.Ys: 2019-20, 2021-22 & 2020-21) Barkha Kishore Kumar Vs. ACIT, CC – 5(4) 19th Floor, Air India Agarwal Bldg, Nariman Point, 19/40/C-2, Seksaria Mumbai – 400 021. Industrial Estate, Chincholi Bunder Road, S.V. Road, Malad (W), Mumbai – 400 064. PAN/GIR No. ABUPT6569N (Applicant) (Respondent) ITA Nos. 1876, 1877 & 1878/Mum/2025 (A.Ys: 2020-21, 2022-23 & 2021-22) Barkha Bimal Kumar Vs. ACIT, CC – 5(4) 19th Floor, Air India 19/40/C-2, Seksaria Bldg, Nariman Point, Indus…

Barkha Kishore Kumar Agarwal, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 5(4), Mumbai

In the result, all the appeals raised by the assessee stands allowed

ITA 1874/MUM/2025[2021-22]Status: DisposedITAT Mumbai27 May 2025AY 2021-22

Bench: Hon’Ble Shri Sandeep Gosain

Section 147Section 250Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA Nos. 1873, 1874 & 1875/Mum/2025 (A.Ys: 2019-20, 2021-22 & 2020-21) Barkha Kishore Kumar Vs. ACIT, CC – 5(4) 19th Floor, Air India Agarwal Bldg, Nariman Point, 19/40/C-2, Seksaria Mumbai – 400 021. Industrial Estate, Chincholi Bunder Road, S.V. Road, Malad (W), Mumbai – 400 064. PAN/GIR No. ABUPT6569N (Applicant) (Respondent) ITA Nos. 1876, 1877 & 1878/Mum/2025 (A.Ys: 2020-21, 2022-23 & 2021-22) Barkha Bimal Kumar Vs. ACIT, CC – 5(4) 19th Floor, Air India 19/40/C-2, Seksaria Bldg, Nariman Point, Indus…

Barkha Kishore Kumar Agarwal, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 5(4), Mumbai

In the result, all the appeals raised by the assessee stands allowed

ITA 1873/MUM/2025[2019-20]Status: DisposedITAT Mumbai27 May 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain

Section 147Section 250Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA Nos.1873, 1874 & 1875/Mum/2025 (A.Ys: 2019-20, 2021-22 & 2020-21) Barkha Kishore Kumar Agarwal 19/40/C-2, Seksaria Industrial Estate, Chincholi Bunder Road, S.V. Road, Malad (W), Mumbai – 400 064. PAN/GIR No. ABUPT6569N (Applicant) Vs. ACIT, CC – 5(4) 19th Floor, Air India Bldg, Nariman Point, Mumbai – 400 021. (Respondent) ITA Nos.1876, 1877 & 1878/Mum/2025 (A.Ys: 2020-21, 2022-23 & 2021-22) Barkha Bimal Kumar Agarwal 19/40/C-2, Seksaria Industrial Estate, Chincholi Bunder Road, S.V. Road, Malad (W)…

Income Tax Officer, Salisbury Park vs. Sangram Vishwasrao Kachare, Wadgaosheri

In the result, both the appeal of the Revenue and the Cross

ITA 1986/PUN/2024[2020-21]Status: DisposedITAT Pune08 May 2025AY 2020-21

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri N.K. Rander &For Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 143(2)Section 144Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A. No.1986/PUN/2024 (Assessment Year 2020-2021) Income Tax Officer, Sangram Vishwasrao Kachare, Salisbury Park, Pune Flat No.101, Building C6, Brahma Suncity, Wadgaon Sheri, Pune-411 vs. 014 PAN : BSCPK 0080 R (Appellant) (Respondent) C.O. No. 10/PUN/2025 (Arising out of I.T.A.No.1986/PUN/2024) (Assessment Year 2020-2021) Sangram Vishwasrao Kachare, Income Tax Officer, Flat No.101, Building C6, Salisbury Park, Pune Brahma Suncity, Wadgaon Sheri, Pune-411 014 vs. PAN : B…