Suresh Kumar T Jain v. Income-tax Officer, Ward 2(1), Bengaluru

101 Taxmann.com 164High Court2019#11979 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 115BBE Section 68 Section 69A Section 132 Section 132A Section 144 Section 145(3)Section 147

Issues it is cited on

section 41(1)section 41 sundry creditors section 145(3)section 145 income-tax officer section 115bb unexplained cash credit section 115b commissioner (appeals)section 115bbe section 68

Judgments citing Suresh Kumar T Jain v. Income-tax Officer, Ward 2(1), Bengaluru

Upendra Kumar Soni, Kota vs. ACIT, Central Corcle-Kota, Kota

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

ITA 827/JPR/2025[2018-19]Status: DisposedITAT Jaipur11 Aug 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Saurav Harsh, AdvocateFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 144Section 145(3)Section 153ASection 68Section 69A

…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 a Jh xxu Xkks;y ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA Nos. 826 & 827/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 & 2018-19 cuke Shri Upendra Kumar Soni The ACIT Vs. 19D, New Colony, Gumanpura, Central Circle Kota Kota – 324 007 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFFPS2134B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Saurav Harsh, Advocate jktLo dh vksjls@Revenue by:…

Upendra Kumar Soni, Kota vs. ACIT, Central Circle-Kota, Central Circle, Kota

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

ITA 826/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Saurav Harsh, AdvocateFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 144Section 145(3)Section 153ASection 68Section 69A

Sandip Dohare, Gondia vs. The Income Tax Officer, Ward 1, Gondia

In the result, assessee’s appeal stands dismissed

ITA 533/NAG/2024[2017 - 2018]Status: DisposedITAT Nagpur21 Mar 2025

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 131Section 142(1)Section 68

…demonetization period is nothing but merely an afterthought to convince the AO and that is why he could not produce list of such debtors before the AO. 7.5 Reference is made to decision of Karnataka High Court in the case of Suersh Kumar T Jain VS ITO (2019) (101 Taxmann.com 164) wherein court upheld the addition made u/s 68 as assessee failed to prove that amount deposited in bank was in fact loan taken from various creditors. Likewise, in the instant case, appellant failed to explain as to how could balance amount (i.e Rs. 1,16,22,557/-) deposited in bank account be the amount received from old debtors as debto…

Vitrag Prints, Surat vs. NFAC, Delhi

In the result, appeal filed by the assessee is allowed for statistical purposes in above terms

ITA 338/SRT/2023[2015-16]Status: DisposedITAT Surat14 Dec 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.338/Srt/2023 Assessment Year: (2015-16) (Physical Hearing) Vitrag Prints, Vs. The Acit (Osd), K-2619 To 2622, Millenium Ward -1(2)(5), Textile Market Ring Road, Surat. Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfv5612L (Appellant) (Respondent) Appellant By Shri Jaykishan Goel, Ca Shri Vinod Kumar, Sr. Dr Respondent By 22/09/2023 Date Of Hearing Date Of Pronouncement 14/12/2023

Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 145(3)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.338/SRT/2023 Assessment Year: (2015-16) (Physical Hearing) Vitrag Prints, Vs. The ACIT (OSD), K-2619 to 2622, Millenium Ward -1(2)(5), Textile Market Ring Road, Surat. Surat - 395002 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AALFV5612L (Appellant) (Respondent) Appellant by Shri Jaykishan Goel, CA Shri Vinod Kumar, Sr. DR Respondent by 22/09/2023 Date of Hearing Date of Pronouncement 14/12/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Asse…

Orissa Chrome Export & Mining Company Pvt. Ltd., Bhubaneswar vs. ACIT, Circle-1(2), Bhubaneswar

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

ITA 4/CTK/2020[2014-15]Status: HeardITAT Cuttack22 Feb 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-15 Orissa Orissa Chrome Chrome Export Export & & Vs. Acit, Circle Acit, Circle-1(2), Mining Company Pvt Ltd., A Mining Company Pvt Ltd., A- Bhubaneswar Bhubaneswar 65/1, 65/1, Nayapali, Nayapali, Bhubaneswar Bhubaneswar Pan/Gir No. Pan/Gir No.Aaaco 4389 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty, Ar P.R.Mohanty, Ar Revenue By : Shri Suresh Shivanand Shivanandan, Cit Dr Date Of Hearing : 22/0 02/2023 Date Of Pronouncement : 22/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A) -1, Bhubaneswar, 1, Bhubaneswar, Dated17.9.2019 In Appeal No. In Appeal No.0344/16-17 For The Assessment Year Assessment Year 2014-15. 2. Shri P.R.Mohanty, Ld Ar Appeared For Th Shri P.R.Mohanty, Ld Ar Appeared For The Assessee & Shri S E Assessee & Shri Suresh Shivanandan, Ld Cit Dr Appeared For The Revenue. , Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri Suresh Shivanand

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2014-15 Orissa Orissa Chrome Chrome Export Export & & Vs. ACIT, Circle ACIT, Circle-1(2), Mining Company Pvt Ltd., A Mining Company Pvt Ltd., A- Bhubaneswar Bhubaneswar 65/1, 65/1, Nayapali, Nayapali, Bhubaneswar Bhubaneswar PAN/GIR No. PAN/GIR No.AAACO 4389 B (Appellant (Appellant) .. ( Respon…

Shri Madan Lal Meena, Jaipur vs. Assistant Commissioner of Income Tax, Circle-2, Kota

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

ITA 873/JPR/2019[2007-08]Status: DisposedITAT Jaipur29 Aug 2022AY 2007-08

For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Ms. Runi Pal (Addl.CIT) a

Section 147Section 148Section 234ASection 54BSection 68

…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. 873/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2007-08 ACIT, cuke Shri Madan Lal Meena S/o Shri Ram Lal Meena Vs. Circle-2, Kota. Village- Manpura, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHPL 3510 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya (Adv.) jktLo dh vksj ls@…

M/S. Yelahanka - Ap Border Tollways Private Limited, Bengaluru vs. Income Tax Officer, Ward-7(1)(4), Bangalore

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 458/BANG/2022[2016-17]Status: DisposedITAT Bangalore22 Aug 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2016-17 M/S. Yelahanka-Ap Border Tollways Pvt. Ltd., # 702, Provident The Income-Tax Welworth City, Officer, Yelahanka- Ward – 7[1][4], Doddaballapur Road, Bengaluru. Vs. Marashandra, Bengaluru – 562 163. Pan: Aaacy7243E Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate : Shri Sankar Ganesh K, Jcit Revenue By Dr Itat Date Of Hearing : 08-08-2022 Date Of Pronouncement : 22-08-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 28/03/2022 Passed By The Ld.Cit(A)-11, Bangalore Relating To Assessment Year 2016-17 On Following Grounds Of Appeal: “1. The Orders Of The Authorities Below In So Far As They Are Against The Appellant Are Opposed To Law, Equity, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Case.

For Appellant: Shri V. Srinivasan, Advocate

Section 133Section 142(1)Section 143(2)Section 41Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2016-17 M/s. Yelahanka-AP Border Tollways Pvt. Ltd., # 702, Provident The Income-tax Welworth City, Officer, Yelahanka- Ward – 7[1][4], Doddaballapur Road, Bengaluru. Vs. Marashandra, Bengaluru – 562 163. PAN: AAACY7243E APPELLANT RESPONDENT Assessee by : Shri V. Srinivasan, Advocate : Shri Sankar Ganesh K, JCIT Revenue by DR ITAT Date of Hearing : 08-08-2022 Date of Pronouncement : 22-08-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by th…

Shri Ankush Gokhroo, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal filed by the assessee is partly allowed for

ITA 387/JPR/2018[2014-15]Status: DisposedITAT Jaipur30 Jun 2022AY 2014-15

Bench: Or At The Time Of Hearing.” 2. The Assessee Is An Individual & Engaged In The Business Of Trading Of Diamond & Color Stones Through His Proprietorship Concern

For Appellant: Shri Piyush Chhajed, CAFor Respondent: Shri Saroj Kumar Dubey, CIT

Section 133(6)Section 143(2)Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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, AM vk;dj vihy la-@ITA No. 387/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Shri Ankush Gokhroo The ITO, Vs. Prop. M/s Gokhroo Gems, Ward-1(5) J-89, Flat No. 402, Gurukurpa Apartment, Jaipur. Adrash Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGAPG 6075 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Piyus…