Sumati Dayal v. CIT

214 ITR 801Supreme Court of India1995#12 most cited

What is Sumati Dayal v. CIT authority for?

The Revenue is entitled to look behind the apparent form of a transaction to discover its true nature, applying the test of human probabilities and surrounding circumstances. If transactions defy logic or are unnatural, they can be treated as bogus, even if supported by some documentation, especially in cases of cash credits or unexplained investments.

1,967

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2010 to 2026.

Also referred to as

Sumati Dayal v CIT · Section 68 · human probabilities · genuineness of transaction · true nature of transaction · accommodation entry · bogus capital gains · penny stock · look behind apparent form · preponderance of probability · colourable device · unexplained loans

Also reported as

80 Taxmann 89125 CTR 124

Sections most often in play

Section 68Section 143(3)Section 147Section 148Section 142(1)Section 115BBESection 69CSection 69A
Read the full judgment

Issues it is cited on

price riggingcolourable devicepreponderance of probabilitybogus ltcgpenny stocksection 10(38)entry operatoraddition under section 68addition u/s 68genuineness of the transactionaccommodation entryshare application money

Judgments citing Sumati Dayal v. CIT

ACIT, Range-I, Lucknow vs. M/S Badri Prasad Kedar Nath, Lucknow

In the result, the appeals of the assessee are allowed and the appeal of Revenue is dismissed

ITA 452/LKW/2020[2017-18]Status: DisposedITAT Lucknow29 Jul 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 253(3)Section 68Section 69A

…to make a case for the addition of aforesaid amount of Rs.1,47,68,466/-. The Assessing Officer has referred to principle of human probabilities, as held by Hon'ble Supreme Court in the case of CIT vs. Durga Prasad More 82 ITR 540 (SC) and Dumati Dayal vs. CIT 214 ITR 801 (SC). However, in the specific facts and circumstances of the present case; the principle cannot be applied against the assessee as it is quite probable that the assessee actually sold jewellery in cash and that such cash sales formed acceptable explanation for cash deposit made by the assessee. Therefore, appeal filed by Revenue is dismissed. (…

Shri Badri Prasad Kedar Nath, Lucknow vs. DCIT, Range-1, Lucknow

In the result, the appeals of the assessee are allowed and the appeal of Revenue is dismissed

ITA 359/LKW/2020[2017-18]Status: DisposedITAT Lucknow29 Jul 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 253(3)Section 68Section 69A

…to make a case for the addition of aforesaid amount of Rs.1,47,68,466/-. The Assessing Officer has referred to principle of human probabilities, as held by Hon'ble Supreme Court in the case of CIT vs. Durga Prasad More 82 ITR 540 (SC) and Dumati Dayal vs. CIT 214 ITR 801 (SC). However, in the specific facts and circumstances of the present case; the principle cannot be applied against the assessee as it is quite probable that the assessee actually sold jewellery in cash and that such cash sales formed acceptable explanation for cash deposit made by the assessee. Therefore, appeal filed by Revenue is dismissed. (…

Shri Badri Prasad Kedar Nath, Lucknow vs. DCIT, Range-1, Lucknow

In the result, the appeals of the assessee are allowed and the appeal of Revenue is dismissed

ITA 358/LKW/2020[2017-18]Status: DisposedITAT Lucknow29 Jul 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 253(3)Section 68Section 69A

…to make a case for the addition of aforesaid amount of Rs.1,47,68,466/-. The Assessing Officer has referred to principle of human probabilities, as held by Hon'ble Supreme Court in the case of CIT vs. Durga Prasad More 82 ITR 540 (SC) and Dumati Dayal vs. CIT 214 ITR 801 (SC). However, in the specific facts and circumstances of the present case; the principle cannot be applied against the assessee as it is quite probable that the assessee actually sold jewellery in cash and that such cash sales formed acceptable explanation for cash deposit made by the assessee. Therefore, appeal filed by Revenue is dismissed. (…

Jawaharlal Gulabrai Tulsiani, Delhi vs. ACIT, Int. Tax Circle 4(2)(1), Mumbai

In the result, all appeals filed by the respective assesses are allowed

ITA 538/MUM/2025[2007-08]Status: DisposedITAT Mumbai29 Jul 2025AY 2007-08

Bench: Shri Amit Shukla & Shri Vikram Singh Yadav

For Appellant: Shri Ashok Khandelwal &For Respondent: Shri Krishna Kumar, Sr.DR
Section 147Section 149(1)(c)Section 234ASection 254

…source of the creditor the explanation offered is not satisfactory if places no duty upon him to point to the source from which the money was received by the assessee. The Hon‟ble Supreme Court in the case of Sumati Dayal Vs. Commissioner of Income Tax (1995) 214 ITR 801 (SC) held that income tax proceedings are civil proceedings and the degree of proof required is to be judged by preponderance of probabilities. The Hon‟ble Supreme Court, in the case of CIT v Durga Prasad More [1971] 82 ITR 540 (SC). Has held that “the taxing authorities were not required to put on blinkers while looking at the documents produced…

Sham Gulabrai Tulsyani, Delhi vs. ACIT, Int. Tax Circle 4(2)(1), Mumbai

ITA 483/MUM/2025[2007-08]Status: DisposedITAT Mumbai29 Jul 2025AY 2007-08

Bench: Shri Amit Shukla & Shri Vikram Singh Yadav

For Appellant: Shri Ashok Khandelwal & Akash KhandelwalFor Respondent: Shri Krishna Kumar, Sr.DR
Section 147Section 149(1)(c)Section 234ASection 254

…ource of the creditor the explanation offered is not satisfactory if places no duty upon him to point to the source from which the money was received by the assessee. The Hon'ble Supreme Court in the case of Sumati Dayal Vs. Commissioner of Income Tax (1995) 214 ITR 801 (SC) held that income tax proceedings are civil proceedings and the degree of proof required is to be judged by preponderance of probabilities. The Hon'ble Supreme Court, in the case of CIT v Durga Prasad More [1971] 82 ITR 540 (SC). Has held that “the taxing authorities were not required to put on blinkers while looking at the documents produced…

Naraindas Gulabrai Tulsiani, Delhi vs. ACIT, Int. Tax Circle 4(2)(1), Mumbai

In the result, all appeals filed by the respective assesses are allowed

ITA 464/MUM/2025[2006-07]Status: DisposedITAT Mumbai29 Jul 2025AY 2006-07

Bench: Shri Amit Shukla & Shri Vikram Singh Yadav

For Appellant: Shri Ashok Khandelwal &For Respondent: Shri Krishna Kumar, Sr.DR
Section 147Section 149(1)(c)Section 234ASection 254

…source of the creditor the explanation offered is not satisfactory if places no duty upon him to point to the source from which the money was received by the assessee. The Hon‟ble Supreme Court in the case of Sumati Dayal Vs. Commissioner of Income Tax (1995) 214 ITR 801 (SC) held that income tax proceedings are civil proceedings and the degree of proof required is to be judged by preponderance of probabilities. The Hon‟ble Supreme Court, in the case of CIT v Durga Prasad More [1971] 82 ITR 540 (SC). Has held that “the taxing authorities were not required to put on blinkers while looking at the documents produced…

Naraindas Gulabrai Tulsiani, Delhi vs. ACIT, Int. Tax Circle 4(2)(1), Mumbai

In the result, all appeals filed by the respective assesses are allowed

ITA 463/MUM/2025[2007-08]Status: DisposedITAT Mumbai29 Jul 2025AY 2007-08

Bench: Shri Amit Shukla & Shri Vikram Singh Yadav

For Appellant: Shri Ashok Khandelwal &For Respondent: Shri Krishna Kumar, Sr.DR
Section 147Section 149(1)(c)Section 234ASection 254

…source of the creditor the explanation offered is not satisfactory if places no duty upon him to point to the source from which the money was received by the assessee. The Hon‟ble Supreme Court in the case of Sumati Dayal Vs. Commissioner of Income Tax (1995) 214 ITR 801 (SC) held that income tax proceedings are civil proceedings and the degree of proof required is to be judged by preponderance of probabilities. The Hon‟ble Supreme Court, in the case of CIT v Durga Prasad More [1971] 82 ITR 540 (SC). Has held that “the taxing authorities were not required to put on blinkers while looking at the documents produced…

Partab Gulabrai Tulsiani, Delhi vs. ACIT, Int. Tax Circle 4(2)(1), Mumbai

In the result, all appeals filed by the respective assesses are allowed

ITA 449/MUM/2025[2007-08]Status: DisposedITAT Mumbai29 Jul 2025AY 2007-08

Bench: Shri Amit Shukla & Shri Vikram Singh Yadav

For Appellant: Shri Ashok Khandelwal &For Respondent: Shri Krishna Kumar, Sr.DR
Section 147Section 149(1)(c)Section 234ASection 254

…source of the creditor the explanation offered is not satisfactory if places no duty upon him to point to the source from which the money was received by the assessee. The Hon‟ble Supreme Court in the case of Sumati Dayal Vs. Commissioner of Income Tax (1995) 214 ITR 801 (SC) held that income tax proceedings are civil proceedings and the degree of proof required is to be judged by preponderance of probabilities. The Hon‟ble Supreme Court, in the case of CIT v Durga Prasad More [1971] 82 ITR 540 (SC). Has held that “the taxing authorities were not required to put on blinkers while looking at the documents produced…

Deputy Commissioner of Income Tax, Central Circle-2(3), Kolkata, Aayakar Bhawan Poorva vs. Dailmer Industries Private Limited, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 276/KOL/2025[2021-22]Status: DisposedITAT Kolkata25 Jul 2025AY 2021-22

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dy. Commissioner Of Income Dailmer Industries Private Tax, Central Circle-2(3), Limited 4Th Floor, Room No. 403, 67/C, Balaram Dey Street, Vs. Kolkata-700107, West Bengal Kolkata-700006, West Bengal (Appellant) (Respondent) Pan No. Aabcd0836D Assessee By : S/Shri Soumitra Choudhury & Nirav Sheth, Ars Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 25.07.2025

For Appellant: S/Shri Soumitra Choudhury &For Respondent: Shri Raja Sengupta, DR
Section 132(1)Section 132(4)Section 133(6)Section 133ASection 143(1)Section 68

…ar as unexplained cash credit u/s 68 of the Act and made an addition of ₹11,50,00,000/- to the income of the assessee by relying o the decision of Hon'ble Apex court in the case of CIT v Durga Prasad More (1971) 82 ITR 540(SC) and Sumati Dayal Vs. CIT ((1995) 214 ITR 801 (SC). The ld. AO also disallowed the interest paid by the assessee on unsecured loans including loans which were borrowed in the earlier years as well as during the year amounting to ₹₹1,10,18,307/-, besides making disallowance of ₹5,75,000/- on account of commission paid towards arranging the unsecured loan by applying a rate of 0.5%. Dailmer In…

Govind Corporation, Mumbai vs. DCIT Central Circle 8(1), Mumbai

In the result the appeal filed by the assessee stands

ITA 3229/MUM/2025[2014-15]Status: HeardITAT Mumbai24 Jul 2025AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain

Section 10(38)Section 115BSection 143(3)Section 250Section 68

…before for Rs.4,52,000/- makes the entire transaction appears antedated and colourable; (ii) that the transaction in question at the very outset fails to satisfy the test of human probabilities lay down by Hon'ble Supreme Court in case of Sumati Dayal vs. CIT 214 ITR 801 (SC) that, in such circumstances, tax authorities are entitled to look into the surrounding circumstances to find out the reality and matter has to be considered by applying the test of human probabilities". Because no man of ordinary prudence would invest huge amount of Rs.4,52,000/- in a consistently loss making coтрапу, паmely, M/s. Каррас Pha…

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…ference had to be drawn on the basis of circumstances available on the record and that the genuineness of claim had to be considered in view of the surrounding circumstances and applying the test of human probabilities. [SumatiDayal v. CIT [1995] 80 Taxman 89/214 ITR 801 (SC)] A party who relies on a recitalhas to establish the truth of those recitals, otherwise it will be very easy to make self-serving statements in documents either executed ar taken by a party and rely on those recitals. If all that an assessee who wants to evade tax is to have some recitals made Professional Automotives Private Limited vs. AC…

Devika Buildestate Private Limited, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 525/JPR/2025[2012-13]Status: DisposedITAT Jaipur21 Jul 2025AY 2012-13

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

For Appellant: Sh. Vinod Kumar Gupta, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)

…ther raising doubts about the genuineness of the transactions. (iii) Merely producing TDS certificates or making payments through banking channels does not substantiate the genuineness of expenses, as held in judicial decision in case of Sumati Dayal v. CIT (214 ITR 801). The appellant's reliance on simply a confirmation letter which itself was submitted by the appellant is insufficient, as these letters were not independently verifiable and lacked corroborative documentation like agreements or reports detailing the services provided which has not been produced. 5.3 Ground 3: With respect to this ground where…

ACIT, Central Circle-2(3), Pune vs. Subhash Jivraj Jain, Pune

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1690/PUN/2024[2017-18]Status: DisposedITAT Pune21 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2017-18

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Akhilesh Srivastva, Addl.CIT
Section 131Section 132Section 143(2)Section 153C

…oup. 4) On the facts and in the circumstances of the case and in law, the Ld.CIT(A) has erred in allowing the appeal of the assessee without appreciating that the principle of law declared by the Hon'ble Supreme Court in the case of Sumati Dayal v. CIT [1995] 214 ITR 801 that the true nature of transaction have to be ascertained in the light of surrounding circumstances. 8. The assessee in his CO has raised the following grounds: 1] The respondent submits that in the instant case a consolidated satisfaction note has been prepared for A.Y. 2012-13 to 2018-19 and as the consolidated satisfaction note is not in acc…

Income Tax Officer-19(1)(5), Mumbai vs. Leeladevi Ganpatraj Sanghvi, Mumbai

Accordingly we see no reason to interfere with the decision of the CIT(A). The grounds raised by the revenue in this regard are thus dismissed

ITA 2018/MUM/2025[2014]Status: DisposedITAT Mumbai18 Jul 2025

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri Vimal Punmiya, CA
Section 250Section 68

…her on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred deleting the addition of Rs. 7,00,000/-made by the AO, u/s 68 of the Act, without appreciating the decision of Hon'ble Supreme Court, in the case of Sumati Dayal Vs CIT (1995) 214 ITR 80, where the test of human probabilities were applied and further Hon'ble Court held that section. 68 of the Act, provided that where any sum is fond credited in the books of an assessee maintained for any previous year and the assessee offers no explanation about the nature and source thereof of the explanation offered by him in not, is the opinion…

DCIT, Central Circle-1(3), Bengaluru vs. Late Shri V G Siddhartha, Represented by Legal Heir Ms. Malvika Hegde, Bengaluru

ITA 2132/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Jul 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 1442 to 1447/Bang/2024 Assessment Years: 2013-14 to 2018-19 Mrs. Malavika Hegde, L/R of Late Shri V.G Siddhartha, No.165, R.V Road, Near Minarva Circle, Bangalore – 560 004. Vs. The Dy. Commissioner of Income Tax, Central Circle - 1(3), Bangalore. PAN – ABXPS 1891 D APPELLANT RESPONDENT ITA No. 2129 to 2132/Bang/2024 Assessment Years: 2015-16 to 2018-19 The Dy. Commissioner of Income Tax, Central Circle - 1(3), Bangalore. Vs. Mrs. Malavika Hegde, L/R of La…

DCIT, Central Circle-1(3), Bengaluru vs. Late Shri V G Siddhartha, Represented by Legal Heir Ms. Malvika Hegde, Bengaluru

ITA 2131/BANG/2024[2017-18]Status: DisposedITAT Bangalore16 Jul 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 1442 to 1447/Bang/2024 Assessment Years: 2013-14 to 2018-19 Mrs. Malavika Hegde, L/R of Late Shri V.G Siddhartha, No.165, R.V Road, Near Minarva Circle, Bangalore – 560 004. PAN – ABXPS 1891 D Vs. The Dy. Commissioner of Income Tax, Central Circle - 1(3), Bangalore. APPELLANT RESPONDENT ITA No. 2129 to 2132/Bang/2024 Assessment Years: 2015-16 to 2018-19 The Dy. Commissioner of Income Tax, Central Circle - 1(3), Bangalore. Vs. Mrs. Malavika Hegde, L/R of Late Shri V…

DCIT, Central Circle-1(3), Bengaluru vs. Late Shri V G Siddhartha, Represented by Legal Heir Ms. Malvika Hegde, Bengaluru

In the result the appeal filed by the revenue is hereby dismissed

ITA 2130/BANG/2024[2016-17]Status: DisposedITAT Bangalore16 Jul 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 1442 to 1447/Bang/2024 Assessment Years: 2013-14 to 2018-19 Mrs. Malavika Hegde, Vs. The Dy. Commissioner of L/R of Late Shri V.G Siddhartha, Income Tax, Central Circle - 1(3), No.165, R.V Road, Bangalore. Near Minarva Circle, Bangalore – 560 004. . PAN – ABXPS 1891 D APPELLANT RESPONDENT ITA No. 2129 to 2132/Bang/2024 Assessment Years: 2015-16 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Mrs. Malavika Hegde, Central Circle - 1(3), L/R of Late Shri V.G Ban…

DCIT, Central Circle-1(3), Bengaluru vs. Late Shri V G Siddhartha, Represented by Legal Heir Ms. Malvika Hegde, Bengaluru

In the result the appeal filed by the revenue is hereby dismissed

ITA 2129/BANG/2024[2015-16]Status: DisposedITAT Bangalore16 Jul 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 1442 to 1447/Bang/2024 Assessment Years: 2013-14 to 2018-19 Mrs. Malavika Hegde, Vs. The Dy. Commissioner of L/R of Late Shri V.G Siddhartha, Income Tax, Central Circle - 1(3), No.165, R.V Road, Bangalore. Near Minarva Circle, Bangalore – 560 004. . PAN – ABXPS 1891 D APPELLANT RESPONDENT ITA No. 2129 to 2132/Bang/2024 Assessment Years: 2015-16 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Mrs. Malavika Hegde, Central Circle - 1(3), L/R of Late Shri V.G Ban…

Mr. Ishaan Hegde L/R of Late Sri. V G Siddhartha, Bangalore vs. The Deputy Commissioner of Incomer Tax, Central Circle-1(3), Bangalore

In the result the appeal filed by the revenue is hereby dismissed

ITA 1459/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Jul 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 1442 to 1447/Bang/2024 Assessment Years: 2013-14 to 2018-19 Mrs. Malavika Hegde, L/R of Late Shri V.G Siddhartha, No.165, R.V Road, Near Minarva Circle, Bangalore – 560 004. PAN – ABXPS 1891 D Vs. The Dy. Commissioner of Income Tax, Central Circle - 1(3), Bangalore. APPELLANT RESPONDENT ITA No. 2129 to 2132/Bang/2024 Assessment Years: 2015-16 to 2018-19 The Dy. Commissioner of Income Tax, Central Circle - 1(3), Bangalore. Vs. Mrs. Malavika Hegde, L/R of Late Shri V…

Mr. Ishaan Hegde L/R of Late Sri. V G Siddhartha, Bangalore vs. The Deputy Commissioner of Incomer Tax, Central Circle-1(3), Bangalore

ITA 1458/BANG/2024[2017-18]Status: DisposedITAT Bangalore16 Jul 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 1442 to 1447/Bang/2024 Assessment Years: 2013-14 to 2018-19 Mrs. Malavika Hegde, L/R of Late Shri V.G Siddhartha, No.165, R.V Road, Near Minarva Circle, Bangalore – 560 004. PAN – ABXPS 1891 D Vs. The Dy. Commissioner of Income Tax, Central Circle - 1(3), Bangalore. APPELLANT RESPONDENT ITA No. 2129 to 2132/Bang/2024 Assessment Years: 2015-16 to 2018-19 The Dy. Commissioner of Income Tax, Central Circle - 1(3), Bangalore. Vs. Mrs. Malavika Hegde, L/R of Late Shri V…