Sunny Kapoor v. Income-tax Officer

142 Taxmann.com 577Reported decision2022#14903 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 115BBE Section 143(3)Section 69A Section 139(4)Section 142(1)Section 143(1)Section 143(2)Section 145(3)

Issues it is cited on

addition u/s 68 section 115bb section 115b section 115bbe section 115 unexplained cash credit salary section 69a section 68 section 11 section 69 previous year

Judgments citing Sunny Kapoor v. Income-tax Officer

Gurdas Mal Arora, Kanpur vs. The A O Circle-1(2)(1), Kanpur

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

ITA 412/LKW/2023[2017-18]Status: DisposedITAT Lucknow08 Jan 2026AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshragurdas Mal Arora V. The Assessing Officer, 21/L/4, Daboli, Circle-1(2)(1) Kanpur. 16/69, Aayakar Bhawan, Civil Lines, Kanpur- 208001. Pan:Afepm4342J (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri Amit Kumar, Cit-Dr O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri Amit Kumar, CIT-DR

Section 115BSection 143(3)Section 145(3)Section 40A(2)(b)Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Gurdas Mal Arora v. The Assessing Officer, 21/L/4, Daboli, Circle-1(2)(1) Kanpur. 16/69, Aayakar Bhawan, Civil Lines, Kanpur- 208001. PAN:AFEPM4342J (Appellant) (Respondent) Appellant by: Shri Ashish Jaiswal, Advocate Respondent by: Shri Amit Kumar, CIT-DR O R D E R PER ANADEE NATH MISSHRA, A.M.: (A). The present appeal has been filed by the assessee against the order dated 31.10.2023 passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal…

Kashi Nath Seth Sarraf Private Limited, Hardoi vs. ACIT, Sitapur

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

ITA 88/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 Sept 2025AY 2017-18

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 115BSection 143(2)Section 145(3)Section 234BSection 44Section 68

…I.T.A. No.88/Lkw/2024 Assessment Year: 2017-18 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'B', LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.88/Lkw/2024 Assessment Year:2017-18 Kashi Nath Seth Sarraf Private Vs. ACIT, Limited, Sitapur. C/o Sanjay Saxena, 12, Pratap Enclave, Bisrat G. T. Road, Shahjahanpur. PAN:AACCK3717F (Appellant) (Respondent) Appellant by Shri Akshay Agarwal, Advocate Respondent by Shri Neeraj Kumar, CIT (D.R.) ORDER PER ANADEE NATH MISSHRA:Α.Μ. (A) This appeal vide I.T.A. No.88/Lkw/2024 has been filed by t…

Garima Jain, Agra vs. ITO, Waed 2(1)(1), Agra

In the result, the appeal is allowed for statistical purposes

ITA 199/AGR/2024[2017-18]Status: DisposedITAT Agra18 Jun 2025AY 2017-18

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2017-18

Section 115BSection 143(2)Section 143(3)Section 250(6)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year: 2017-18 Garima Jain, 17, Gopalkunj, Vs. Income-tax Officer, New Agra, Agra-282005(UP). Ward 2(1)(1), Agra. PAN : AFPPA1393G (Appellant) (Respondent) Assessee by Sh. Rajni Kant Verma, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 03.04.2025 Date of pronouncement 18.06.2025 ORDER Per Sunil Kumar Singh, Judicial Member: This appeal has been preferred by the assessee against the impugned order dated 29.03.2024 passed in…

Pradeep Kumar, Lucknow vs. ACIT-1, Lucknow

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

ITA 198/LKW/2024[2017-18]Status: DisposedITAT Lucknow04 Sept 2024AY 2017-18

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2017-18 Pradeep Kumar V. The Acit-1 A-1/46, Vikas Khand Lucknow Gomti Nagar Lucknow Pan:Ablpk8392B (Appellant) (Respondent) Appellant By: Shri Vijay Prakash Agrawal, Adv. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 10 07 2024 Date Of Pronouncement: 04 09 2024 O R D E R

For Appellant: Shri Vijay Prakash Agrawal, AdvFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 143(3)Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI G. D. PADAMAHSHALI, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER Assessment Year: 2017-18 Pradeep Kumar v. The ACIT-1 A-1/46, Vikas Khand Lucknow Gomti Nagar Lucknow PAN:ABLPK8392B (Appellant) (Respondent) Appellant by: Shri Vijay Prakash Agrawal, Adv. Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 10 07 2024 Date of pronouncement: 04 09 2024 O R D E R PER SUBHASH MALGURIA, J.M.: This appeal has been filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delh…

Shri. Marate Venkateshkumar, Bangalore vs. Income Tax Officer, Ward-1(6), Hubli

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

ITA 819/BANG/2023[2017-18]Status: DisposedITAT Bangalore06 Dec 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2017-18

For Appellant: Shri B. Venugopal, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department

Section 250Section 69A

…ITA No.819/Bang/2023 Marate Venkateshkumar, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2017-18 Marate Venkateshkumar C/o GD & Asociates, Chartered Accountants No.386, 1st Floor, 4th D Main, 12th Cross, West of Chord Road Mahalaxmipuram Vs. ITO Ward 1(6) Bengaluru 560 086 Hubli Karnataka PAN NO : ABRPV8092R APPELLANT RESPONDENT Appellant by : Shri B. Venugopal, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel for Department. Date of Hearing : 06.12.2023 Date of Pronoun…

Harishbhai G. Chovatiya, Sarthana, Surat vs. Income Tax Officer, Ward 3(3)(1), Surat

In the result, the appeal of the assessee is allowed

ITA 486/SRT/2023[2016-17]Status: DisposedITAT Surat13 Nov 2023AY 2016-17

Bench: Shri Pawan Singhआ.अ.सं./Ita No.486/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Harishbhai G Chovatiya Income Tax Officer, 18, Bapa Sitaram Row House, Ward-3(3)(1), Surat, Vs Kamrej Road, Aayakar Bhavan, Sarthana, Majura Gate, Surat- 394101 Surat-395001 Pan No: Agdpc 6539 M अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 68Section 69A

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.486/SRT/2023 (AY 2016-17) (Hearing in Physical Court) Harishbhai G Chovatiya Income Tax Officer, 18, Bapa Sitaram Row House, Ward-3(3)(1), Surat, Vs Kamrej Road, Aayakar Bhavan, Sarthana, Majura Gate, Surat- 394101 Surat-395001 PAN No: AGDPC 6539 M अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Mehul Shah, CA राज" की ओर से /Revenue by Shri Vinod Kumar, Sr-DR अपील पंजीकरण/Appeal instituted on 17.07.2023 सुनवाई की तारीख/Date of hearing 07.…