Sudhir Kumar Sharma (HUF) v. CIT

46 Taxmann.com 340High Court2014#3241 most cited

What is Sudhir Kumar Sharma (HUF) v. CIT authority for?

When cash is deposited in an assessee's bank account, the onus is on the assessee to explain the nature and source of that cash deposit.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Sudhir Kumar Sharma (HUF) v. CIT · section 68 · cash deposit · onus of proof · nature and source of income · creditworthiness of creditor · bank account deposit

Sections most often in play

Section 68Section 69Section 142(1)Section 143(3)Section 144Section 147Section 148Section 153A

Issues it is cited on

section 256(2)peak credit theorysection 106section 256section 124(3)(a)section 113section 124(3)income tax settlement commissionsection 124creditworthiness of the creditorsurvey under section 133asection 132(4a)

Judgments citing Sudhir Kumar Sharma (HUF) v. CIT

DCIT, CIRCLE 4(2), NEW DELHI vs. MS COMMUNIQUE MARKETING SOLUTIONS PVT LTD, NEW DELHI

In the result, the appeal of Revenue is dismissed and cross-objection of Assessee is allowed

ITA 4762/DEL/2024[2017-18]Status: DisposedITAT Delhi07 Nov 2025AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2017-18 Deputy Commissioner Of Income Vs. Ms Commmunique Marketing Tax, Circle 4(2), Solutions (P) Ltd., 5407, Arya Samaj New Delhi. Road, Karol Bagh, New Delhi-110005 Pan :Aaccc3432F (Appellant) (Respondent)

Section 115Section 115BSection 142(1)Section 143(1)Section 143(2)Section 250Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 Deputy Commissioner of Income Vs. Ms Commmunique Marketing Tax, Circle 4(2), Solutions (P) Ltd., 5407, Arya Samaj New Delhi. Road, Karol Bagh, New Delhi-110005 PAN :AACCC3432F (Appellant) (Respondent) Cross-Objection No.27/Del/2025 (Arising out of ITA No.4762/Del/2024) Assessment Year: 2017-18 Ms Commmunique Marketing Vs. Deputy Commissioner of Income Tax, Solutions (P) Ltd., 5407, Arya Circle 4(2), Samaj Road, Karol Bagh, New Delhi. N…

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

ITA 46/RJT/2023[2013-14]Status: DisposedITAT Rajkot19 Jun 2025AY 2013-14

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 134 & 135/RJT/2023 (निर्धारणवर्ष / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 1(2)(1), Aaykar Bhavan, 5th Vs. Thavrani, 4- Parsana Nagar, Shri Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: ADRPT 5807 E (Appellant) (Respondent) CO. No. 01&02/RJT/2023 (a/o ITA No.134 & 135/Rjt/2023) (निर्धारण वर्ष/Ass…

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

ITA 44/RJT/2023[2006-07]Status: DisposedITAT Rajkot19 Jun 2025AY 2006-07

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 134 & 135/RJT/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: ADRPT 5807 E (Appellant) (Respondent) CO. No. 01&02/RJT/2023 (a/o ITA No.134 & 135/Rjt/2023) (िनधा"रण वष"/As…

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

ITA 134/RJT/2023[2007-08]Status: DisposedITAT Rajkot19 Jun 2025AY 2007-08

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 134 & 135/RJT/2023 (निर्धारणवर्ष / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 1(2)(1), Aaykar Bhavan, 5th Vs. Thavrani, 4- Parsana Nagar, Shri Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: ADRPT 5807 E (Appellant) (Respondent) CO. No. 01&02/RJT/2023 (a/o ITA No.134 & 135/Rjt/2023) (निर्धारण वर्ष/Ass…

BHARATKUMAR ISHWARBHAI BHATIYA,,RAJKOT vs. ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT

ITA 4/RJT/2018[2013-14]Status: DisposedITAT Rajkot19 Jun 2025AY 2013-14

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 134 & 135/RJT/2023 (निर्धारणवर्ष / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 1(2)(1), Aaykar Bhavan, 5th Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: ADRPT 5807 E (Appellant) (Respondent) CO. No. 01&02/RJT/2023 (a/o ITA No.134 & 135/Rjt/2023) (निर्धारण वर्ष/Ass…

SHRI VISHAL MEHTA ,RAJKOT vs. THE ITO WARD-2 (1) (2), RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

ITA 77/RJT/2024[2015-16]Status: DisposedITAT Rajkot07 Jan 2025AY 2015-16

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

For Appellant: Shri Chetan Agarwal, AR &For Respondent: Shri Sanjay Punglia, CIT-DR &
Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 271BSection 69A

…ITA Nos.74-77/Rjt/2024 (AYs-12-13 to 15-16) Vishal Mehta 1 आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBERAND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपीलसं/.ITA No.74 to 77/RJT/2024 "नधा"रण वष"/ Assessment Years: (2012-13 to 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1st Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 PAN/GIR No.AHTPM 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Chetan Agarwal…

SHRI VISHAL MEHTA ,RAJKOT vs. THE ITO WARD-2(1) (2) RAJKOT, RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

ITA 76/RJT/2024[2014-15]Status: DisposedITAT Rajkot07 Jan 2025AY 2014-15

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

For Appellant: Shri Chetan Agarwal, AR &For Respondent: Shri Sanjay Punglia, CIT-DR &
Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 271BSection 69A

…ITA Nos.74-77/Rjt/2024 (AYs-12-13 to 15-16) Vishal Mehta 1 आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBERAND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपीलसं/.ITA No.74 to 77/RJT/2024 "नधा"रण वष"/ Assessment Years: (2012-13 to 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1st Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 PAN/GIR No.AHTPM 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Chetan Agarwal…

SHRI VISHAL MEHTA,RAJKOT vs. THE ITO WARD-2(1) (2) , RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

ITA 75/RJT/2024[2013-14]Status: DisposedITAT Rajkot07 Jan 2025AY 2013-14

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

For Appellant: Shri Chetan Agarwal, AR &For Respondent: Shri Sanjay Punglia, CIT-DR &
Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 271BSection 69A

…ITA Nos.74-77/Rjt/2024 (AYs-12-13 to 15-16) Vishal Mehta 1 आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBERAND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपीलसं/.ITA No.74 to 77/RJT/2024 "नधा"रण वष"/ Assessment Years: (2012-13 to 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1st Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 PAN/GIR No.AHTPM 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Chetan Agarwal…

SHRI VISHAL MEHTA,RAJKOT vs. THE ITO WARD-2 (1) (2), RAJKOT, RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

ITA 74/RJT/2024[2012-13]Status: DisposedITAT Rajkot07 Jan 2025AY 2012-13

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

For Appellant: Shri Chetan Agarwal, AR &For Respondent: Shri Sanjay Punglia, CIT-DR &
Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 271BSection 69A

…ITA Nos.74-77/Rjt/2024 (AYs-12-13 to 15-16) Vishal Mehta 1 आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBERAND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपीलसं/.ITA No.74 to 77/RJT/2024 "नधा"रण वष"/ Assessment Years: (2012-13 to 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1st Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 PAN/GIR No.AHTPM 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Chetan Agarwal…

DCIT, CENTRAL CIRCLE-01, NEW DELHI vs. MANUVEL MEZHUKANAL, NEW DELHI

ITA 1550/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Dec 2024AY 2017-18

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singhassessment Year: 2017-18 Dcit, Vs Manuvel Mezhukanal, Central Circle-01, 209-10, Mohan Singh Place, New Delhi. Ina Market, New Delhi. Pan: Ablpv5671Q (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Parth Singhal, Advocate Revenue By : Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing : 19.11.2024 Date Of Pronouncement : 05.12.2024 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Revenue Against The Order Dated 31.01.2022 Of The Commissioner Of Income Tax (Appeals)-30, New Delhi (Hereinafter Referred As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeal No.10504/2019-20 Arising Out Of The Appeal Before It Against The Order Dated 27.12.2019 Passed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Acit, Circle 53(1), Delhi, (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Krishna K. Ramawat, Sr. DR
Section 143(3)Section 271DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year: 2017-18 DCIT, Vs Manuvel Mezhukanal, Central Circle-01, 209-10, Mohan Singh Place, New Delhi. INA Market, New Delhi. PAN: ABLPV5671Q (Appellant) (Respondent) Assessee by : Shri Gautam Jain, Advocate & Shri Parth Singhal, Advocate Revenue by : Shri Krishna K. Ramawat, Sr. DR Date of Hearing : 19.11.2024 Date of Pronouncement : 05.12.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the revenue against the order dated 31.01.2…

ACIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. CHANDRA MOHAN BADAYA, JAIPUR

In the result the four appeals filed by the assessee stands

ITA 464/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Nov 2024AY 2017-18

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

ACIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. CHANDRA MOHAN BADAYA, JAIPUR

In the result the four appeals filed by the assessee stands

ITA 463/JPR/2024[2016-17]Status: DisposedITAT Jaipur27 Nov 2024AY 2016-17

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

ACIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. CHANDRA MOHAN BADAYA, JAIPUR

In the result the four appeals filed by the assessee stands

ITA 462/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Nov 2024AY 2015-16

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

ACIT, CC-2, JAIPUR, INCOME TAX DEPARTMENT vs. CHANDRA MOHAN BADAYA, JAIPUR

In the result the four appeals filed by the assessee stands

ITA 427/JPR/2024[2014-15]Status: DisposedITAT Jaipur27 Nov 2024AY 2014-15

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

CHANDRA MOHAN BADAYA,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result the four appeals filed by the assessee stands

ITA 423/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Nov 2024AY 2017-18

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

PARESHKUMAR LAKHMICHAND MUTHREJA,MUMBAI vs. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION -WARD 3(2)(1), MUMBAI

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 977/MUM/2023[2017-18]Status: DisposedITAT Mumbai06 Sept 2023AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Blepareshkumar Lakhmichand Muthreja V. Income Tax Officer 304, Venkatesh Chambers Chs International Taxation – 3(2)(1) Prescot Road, G.T. Marg Room No. 1627, 16Th Floor Fort, Mumbai - 400001 Air India Building Nariman Point, Mumbai – 400 021 Pan: Aacpm5882C (Appellant) (Respondent)

Section 133(6)Section 143(2)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER Pareshkumar Lakhmichand Muthreja v. Income Tax Officer 304, Venkatesh Chambers CHS International Taxation – 3(2)(1) Prescot Road, G.T. Marg Room No. 1627, 16th Floor Fort, Mumbai - 400001 Air India Building Nariman Point, Mumbai – 400 021 PAN: AACPM5882C (Appellant) (Respondent) Shri Anuj Kisnadwala Assessee Represented by : Department Represented by : Shri Anil Sant Date of Conclusion of Hearing : 13.07.2023 Date of Pronouncement : 06.09.2023…

ASHOK KUMAR,SIKAR vs. ITO WARD 1, SIKAR, SIKAR

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 108/JPR/2023[2013-14]Status: DisposedITAT Jaipur25 May 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.S. Poonia (C.A.)For Respondent: Ms Runi Pal (Addl.CIT)
Section 133(6)Section 144Section 147Section 148Section 69A

…sponded to the notices issued by me. The burden of proof primarily lies on the appellant to explain the nature and source of cash deposited during the F.Y.11-12. Reliance is placed on the decision in the case of Sudhir Kumar Sharma (HUF) RTMENT Vs. CIT (2014) 46 Taxmann.com 340 (P&H), the Supreme Court dismissed the Special Leave Petition filed against the impugned order wherein, it is held that since, cash was deposited in bank account of the assessee, onus was upon the assessee to explain nature and source of said cash deposit. Reliance is also placed on the decision of Supreme Court in the case of K. Chinnatha…

ASHOK KUMAR,SIKAR vs. ITO, WARD 1, SIKAR

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 107/JPR/2023[2012-13]Status: DisposedITAT Jaipur25 May 2023AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.S. Poonia (C.A.)For Respondent: Ms Runi Pal (Addl.CIT)
Section 133(6)Section 144Section 147Section 148Section 69A

…sponded to the notices issued by me. The burden of proof primarily lies on the appellant to explain the nature and source of cash deposited during the F.Y.11-12. Reliance is placed on the decision in the case of Sudhir Kumar Sharma (HUF) RTMENT Vs. CIT (2014) 46 Taxmann.com 340 (P&H), the Supreme Court dismissed the Special Leave Petition filed against the impugned order wherein, it is held that since, cash was deposited in bank account of the assessee, onus was upon the assessee to explain nature and source of said cash deposit. Reliance is also placed on the decision of Supreme Court in the case of K. Chinnatha…

KISHORBHAI CHHAGANBHAI ANDIPARA,RAJKOT vs. ITO, WARD-1(2)(1), RAJKOT

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 199/RJT/2022[2011-12]Status: HeardITAT Rajkot24 Feb 2023AY 2011-12

Bench: The Income Tax Officer, Rajkot. As The Net Taxable Income For The Assessment Year 2011-12 Was Below The Basic Exemption Limit, The Assessee Has Not Filed The Return Of Income U/S. 139 Of The Act.

Section 139Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year: 2011-12 Shri Kishorbhai The Income-tax Chhaganbhai Andipara Officer, Ward-1(2)(1), Parishram, Shantinagar Vs Rajkot Gundala Road, Gondal- 360311 (Respondent) PAN No: AJLPA8514H (Appellant) Assessee Represented: Shri Mehul Ranpura, A.R. Revenue Represented: Shri B.D. Gupta, Sr.D.R. Date of hearing : 23-02-2023 Date of pronouncement : 24-02-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appea…

DWARAKA PRASAD BAZARI,BALOTRA vs. ITO, BALOTRA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 82/JODH/2022[2017-18]Status: DisposedITAT Jodhpur20 Jan 2023AY 2017-18

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 115BSection 142(1)Section 143Section 143(3)Section 234ASection 271ASection 272(1)(d)Section 274Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER ITA Nos. 82/Jodh/2022 (ASSESSMENT YEARS- 2017-18) Dwaraka Prasad Bazari Vs Income Tax Officer S/o Ram Ratan Goyal, Balotra. Prop. M/s Dungar Textiles Chhatriyon Ka Morcha, Opp. Gayatri Mandir, Balotra- 344022. (Appellant) (Respondent) PAN NO. AAPPD 0981 J Assessee By Shri Rajendra Jain (Advc.) Revenue By Ms. Nidhi Nair, JCIT-DR Date of hearing 16/01/2023 Date of 20/01/2023 Pronouncement O R D E R PER: Dr. S. Seethalakshmi, JM This is an appeal filed by the assesse…

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