Sunil Agawral v. Assistant Commissioner of Income Tax

83 ITD 1Income Tax Appellate Tribunal#18339 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 143(3)Section 144Section 153ASection 153CSection 69ASection 69C

Judgments citing Sunil Agawral v. Assistant Commissioner of Income Tax

Income Tax Officer, Sikar vs. Bhaskar Chauhan, Jaipur

In the result the appeal of the revenue in ITA no

ITA 868/JPR/2024[2017-18]Status: DisposedITAT Jaipur24 Jul 2025AY 2017-18

Bench: Him.

For Appellant: Shri S.L.Poddar, AdvFor Respondent: Mrs Alka Gautam, CIT-DR a
Section 143(3)Section 144Section 153CSection 251Section 69Section 69ASection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,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, AM vk;dj vihy la-@ITA. No. 533/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Bhaskar Chouhan Income Tax Officer, Sikar. 49-B, KGN Bagh, Niwaru Road, Vs. Jhotwara, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AJWPC8030B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 868/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Incom…

ITO 15 (2)(2), Mumbai vs. M/S Limbo Engineering P Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 7277/MUM/2019[2013-14]Status: DisposedITAT Mumbai29 Oct 2020AY 2013-14

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R
Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…y Car (Pune) (P) Ltd – 263 Taxman 626 (Bom) - United Electrical Company (P) Ltd – 258 ITR 317 (Del) - Asiatic Oxygen Ltd – 372 ITR 421 (Cal) - Maruti Clean Coal and Power Ltd – 400 ITR 397 (Chhattisgarh) - Virat Credit & Holdings Pvt Ltd – - Sunil Agarwal – 83 ITD 1 (TM)(Delhi Trib) 8.4. The fourth argument of the AR was reopened merely on the basis of information received from Investigation Wing, Kolkata and not on the Satisfaction should be of AO. The ld AR submitted that No independent inquiry made by AO and this is evident from the fact that the AO records in the reasons that the original return of income…

DCIT Central Circle-7(4), Mumbai vs. M/S Wellknown Polysters Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 1388/MUM/2019[2014-15]Status: DisposedITAT Mumbai29 Oct 2020AY 2014-15

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R
Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…y Car (Pune) (P) Ltd – 263 Taxman 626 (Bom) - United Electrical Company (P) Ltd – 258 ITR 317 (Del) - Asiatic Oxygen Ltd – 372 ITR 421 (Cal) - Maruti Clean Coal and Power Ltd – 400 ITR 397 (Chhattisgarh) - Virat Credit & Holdings Pvt Ltd – - Sunil Agarwal – 83 ITD 1 (TM)(Delhi Trib) 8.4. The fourth argument of the AR was reopened merely on the basis of information received from Investigation Wing, Kolkata and not on the Satisfaction should be of AO. The ld AR submitted that No independent inquiry made by AO and this is evident from the fact that the AO records in the reasons that the original return of income…

ITO 15 (2)(2), Mumbai vs. M/S Limbo Engineering P Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 7276/MUM/2019[2012-13]Status: DisposedITAT Mumbai29 Oct 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R
Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…y Car (Pune) (P) Ltd – 263 Taxman 626 (Bom) - United Electrical Company (P) Ltd – 258 ITR 317 (Del) - Asiatic Oxygen Ltd – 372 ITR 421 (Cal) - Maruti Clean Coal and Power Ltd – 400 ITR 397 (Chhattisgarh) - Virat Credit & Holdings Pvt Ltd – - Sunil Agarwal – 83 ITD 1 (TM)(Delhi Trib) 8.4. The fourth argument of the AR was reopened merely on the basis of information received from Investigation Wing, Kolkata and not on the Satisfaction should be of AO. The ld AR submitted that No independent inquiry made by AO and this is evident from the fact that the AO records in the reasons that the original return of income…

DCIT, CC-1, Jaipur vs. Shri Jugal Kishore Garg(Derewala), Jaipur

In the result, the appeals of the Revenue are dismissed

ITA 34/JPR/2020[2014-15]Status: DisposedITAT Jaipur14 Sept 2020AY 2014-15
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Ambrish Bedi, CIT- DR fu/kZkfjrh dh vksj ls@
Section 143(3)

…Commissioner of Income Tax 74 ITD 298 (Cal) Addition could not be made in the hands of the assessee on the basis of statement given by third person without giving opportunity for cross examination. (iii) Sunil Aqawral vs. Assistant Commissioner of Income Tax 83 ITD 1 (Del) It was held that addition to income could not have been made by the Assessing Officer without confronting the assessee with statement of third party which were adverse to assessee. (i) Jai Kumar Join Vs. Asstt. Commissioner of Income Tax (2007) 11 SOT (Jaipur) (URO). No addition can be made on the basis of documents found from third party in…

Sunil Agawral v. Assistant Commissioner of Income Tax (83 ITD 1) — Cited in 5 Judgments | BharatTax