Sushila Devi v. CIT

76 Taxmann.com 163High Court2016#16160 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(3)Section 69A Section 115BBE Section 132 Section 139(1)Section 142(1)Section 153C Section 250

Issues it is cited on

unexplained jewellery panchnama child unexplained investment section 115bbe section 69a income from other sources section 69 search and seizure section 132 undisclosed income section 13

Judgments citing Sushila Devi v. CIT

SMT. NIRMAL PURI,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, DELHI

In the result appeal filed by the assessee is dismissed

ITA 5709/DEL/2025[2020-21]Status: DisposedITAT Delhi02 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5709/Del/2025 [Assessment Year: 2020-21] Smt. Nirmal Puri, 7/15, Punjabi Bagh, New Delhi-110026 PAN : AALPP0012G APPELLANT Appellant by Respondent by Date of Hearing Date of Pronouncement Vs. ACIT, Central Circle- 26, New Delhi RESPONDENT Shri K.V.S.R. Krishna, CA Shri Mahesh Kumar, CIT DR 23.12.2025 23.12.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeal is filed by the assessee against the order of Ld. CIT(A)-29, New Delhi u/s 250 of the Income…

PAUL DHINAKARAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-391), CHENNAI

In the result, the appeal filed by the for A

ITA 1067/CHNY/2025[2021-22]Status: DisposedITAT Chennai08 Aug 2025AY 2021-22

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपीलसं./Ita No.1067/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 Paul Dhinakaran, The Deputy Commissioner Of No. 7, Jeevarathinam Nagar, Adyar, Income Tax, Chennai 600 020. V. Central Circle 3(1), Chennai. [Pan: Aabpd8489M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से /Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 21.07.2025 घोषणा की तारीख /Date Of Pronouncement : 08.08.2025

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT

Section 132Section 139(1)Section 143(3)

…आयकरअपीलीयअिधकरण, ‘’सी’’"ायपीठ,चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस.आर.रघुनाथा ,लेखा सद" के सम"। BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.1067/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 Paul Dhinakaran, The Deputy Commissioner of No. 7, Jeevarathinam Nagar, Adyar, Income Tax, Chennai 600 020. v. Central Circle 3(1), Chennai. [PAN: AABPD8489M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri G. Baskar, Advocate ""थ" की ओर से /Respondent by : Ms. R. Anit…

SMT. JYOTI BHALLA,CHANDIGARH vs. ITO, WARD-3(2), CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 714/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh16 May 2024AY 2017-18

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Amitoz Singh Kabmboj, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 68

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 714/Chd/2022 िनधा"रण वष" / Assessment Year : 2017-18 Smt. Jyoti Bhalla बनाम The ITO 3052, Sector-21, Chandigarh-160022 Ward-3(2) Chandigarh "थायी लेखा सं./PAN NO: AFGPJ8536H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Amitoz Singh Kabmboj, C.A राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR…

SAKSHI MAHESHWARI,KOTA RAJASTHAN vs. ACIT, DCIT, CENTRAL CIRCLE, KOTA, KOTA RAJASTHAN

In the result, the appeal of the assesee is allowed

ITA 584/JPR/2023[2017-18]Status: DisposedITAT Jaipur06 May 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Sharwan Kumar GuptaFor Respondent: Shri Anoop Singh, Addl CIT-DR

Section 115BSection 132(1)Section 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 584/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 Sakshi Maheshwari cuke The ACIT Vs. A-666-D, IndiraVihar Central Circle Kotan 324 005 Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BLNPM 6890 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sharwan Kumar Gupta jktLo dh vksj ls@Revenue by: Shri Anoop Singh, Addl CIT-DR…

DY. CIT CENTRAL CIRCLE-19, NEW DELHI vs. REKHA KHAITAN, DELHI

ITA 2831/DEL/2022[2019-20]Status: HeardITAT Delhi13 Jun 2023AY 2019-20

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharma

Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2520/Del/2022, A.Y. 2019-20 Rekha Khaitan Vs. DCIT B-1, Defence Colony, Central Circle-19, New Delhi-110024 New Delhi PAN : AAIPK0457B (APPELLANT) (RESPONDENT) ITA No. 2831/Del/2022, A.Y. 2019-20 DCIT Vs. Rekha Khaitan Central Circle-19, B-1, Defence Colony, New Delhi New Delhi-110024 PAN : AAIPK0457B (APPELLANT) (RESPONDENT) Appellant by Anand Chaudhari, Adv., Sh. Mahesh Kumar, CA & Sh. Saurabh Nandy, Adv. Respondent by Sh. Sanjay Tripathi, Sr.DR D…

REKHA KAITAN,NEW DELHI vs. DCIT, CIRCLE-19, NEW DELHI

ITA 2520/DEL/2022[2019-20]Status: HeardITAT Delhi13 Jun 2023AY 2019-20

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharma

Section 132Section 143(3)Section 153A