How many judgments cite Tara Devi Goenka v. CIT?

15 judgments on BharatTax cite Tara Devi Goenka v. CIT (198 CTR 201), spanning 2023 to 2023.

Tara Devi Goenka v. CIT

198 CTR 201High Court#7303 most cited

What is Tara Devi Goenka v. CIT authority for?

Accumulated jewellery found during a search is not automatically treated as unexplained income if it can be accounted for as 'stree dhan' or acquired on other occasions, especially if the quantity is considered normal for a long married life.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2023.

Also referred to as

Tara Devi Goenka v. CIT · jewellery found during search · unexplained jewellery · stree dhan · normal quantity of jewellery · section 131 · section 271aab · accumulated profits · corpus donation · child · paper company · section 131(1a) · colourable device · section 271aa · source of source

Issues it is cited on

jewellery found during search unexplained jewellery summons under section 131 section 271aab accumulated profits corpus donation child paper company section 131(1a)colourable device section 271aa source of source

Judgments citing Tara Devi Goenka v. CIT

Chandra Pal, New Delhi vs. ACIT, Central Circle-II, Noida

In the result, the appeal of the assessee is allowed

ITA 978/DEL/2023[2021-22]Status: DisposedITAT Delhi17 Nov 2023AY 2021-22

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Mohit Choudhary, CAFor Respondent: Sh. T James Singson, CIT-DR

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

…decisions:  Ashok Chaddha vs. ITO, 14 taxmann.com 57 (Delhi)  Vibhu Aggarwal vs. DCIT, 93 taxmann.com 275 (Delhi - Trib.)  Tara Devi Goenka vs. CIT 122 ITR 14 (Cal)  Ms. Pooja Shree Chouksey Vs. ACIT in ITA No. 572/lnd/2018  CIT Vs. Kailash Chand Sharma 198 CTR 201 (Raj)  Suneela Soni Vs. DCIT in ITA No. 5259/DEL/2017  DCIT Vs. Shri Haroon Mohd. Unni in ITA No.463/M/2012  Susan Suresh Chandra Tilwa Vs. DCIT in ITA No.270/RJT/2015  DCIT, CC-8(3), Mumbai Vs. Shri Manekchand Kothari ITA No. 194/Mum/2018 9. The Hon’ble Delhi High Court in the case of Ashok Chaddha vs. Income-tax Officer 14 taxmann.com 57 (…

Preeti Singh, New Delhi vs. ACIT, Central Circle-II, Noida

In the result, the appeal of the assessee is allowed

ITA 980/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Nov 2023AY 2021-22

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Mohit Chaudhary, CAFor Respondent: Ms. Monika Dhami, CIT-DR

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

…owing decisions:  Ashok Chaddha vs. ITO, 14 taxmann.com 57 (Delhi)  Vibhu Aggarwal vs. DCIT, 93 taxmann.com 275 (Delhi - Trib.)  Tara Devi Goenka vs. CIT 122 ITR 14 (Cal)  Ms. Pooja Shree Chouksey Vs. ACIT in 8 Preeti Singh  CIT Vs. Kailash Chand Sharma 198 CTR 201 (Raj)  Suneela Soni Vs. DCIT in ITA No. 5259/DEL/2017  DCIT Vs. Shri Haroon Mohd. Unni in ITA No.463/M/2012  Susan Suresh Chandra Tilwa Vs. DCIT in  DCIT, CC-8(3), Mumbai Vs. Shri Manekchand Kothari ITA No. 194/Mum/2018 9. The Hon’ble Delhi High Court in the case of Ashok Chaddha vs. Income-tax Officer 14 taxmann.com 57 (Delhi) held that col…

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

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

ITA 2127/DEL/2022[2017-18]Status: DisposedITAT Delhi16 Oct 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR

Section 115BSection 234ASection 271ASection 68Section 69A

…decisions:  Ashok Chaddha vs. ITO, 14 taxmann.com 57 (Delhi)  Vibhu Aggarwal vs. DCIT, 93 taxmann.com 275 (Delhi - Trib.)  Tara Devi Goenka vs. CIT 122 ITR 14 (Cal)  Ms. Pooja Shree Chouksey Vs. ACIT in ITA No. 572/lnd/2018  CIT Vs. Kailash Chand Sharma 198 CTR 201 (Raj)  Suneela Soni Vs. DCIT in ITA No. 5259/DEL/2017  DCIT Vs. Shri Haroon Mohd. Unni in ITA No.463/M/2012  Susan Suresh Chandra Tilwa Vs. DCIT in ITA No.270/RJT/2015  DCIT, CC-8(3), Mumbai Vs. Shri Manekchand Kothari ITA No. 194/Mum/2018 16. The Hon’ble Delhi High Court in the case of Ashok Chaddha vs. Income-tax Officer 14 taxmann.com 57…

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

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

ITA 2126/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR

Section 115BSection 234ASection 271ASection 68Section 69A

…decisions:  Ashok Chaddha vs. ITO, 14 taxmann.com 57 (Delhi)  Vibhu Aggarwal vs. DCIT, 93 taxmann.com 275 (Delhi - Trib.)  Tara Devi Goenka vs. CIT 122 ITR 14 (Cal)  Ms. Pooja Shree Chouksey Vs. ACIT in ITA No. 572/lnd/2018  CIT Vs. Kailash Chand Sharma 198 CTR 201 (Raj)  Suneela Soni Vs. DCIT in ITA No. 5259/DEL/2017  DCIT Vs. Shri Haroon Mohd. Unni in ITA No.463/M/2012  Susan Suresh Chandra Tilwa Vs. DCIT in ITA No.270/RJT/2015  DCIT, CC-8(3), Mumbai Vs. Shri Manekchand Kothari ITA No. 194/Mum/2018 16. The Hon’ble Delhi High Court in the case of Ashok Chaddha vs. Income-tax Officer 14 taxmann.com 57…

Ait, Central Circle, Ghaziabad vs. Ankit Sharma, Ghaziabad

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

ITA 2125/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR

Section 115BSection 234ASection 271ASection 68Section 69A

…decisions:  Ashok Chaddha vs. ITO, 14 taxmann.com 57 (Delhi)  Vibhu Aggarwal vs. DCIT, 93 taxmann.com 275 (Delhi - Trib.)  Tara Devi Goenka vs. CIT 122 ITR 14 (Cal)  Ms. Pooja Shree Chouksey Vs. ACIT in ITA No. 572/lnd/2018  CIT Vs. Kailash Chand Sharma 198 CTR 201 (Raj)  Suneela Soni Vs. DCIT in ITA No. 5259/DEL/2017  DCIT Vs. Shri Haroon Mohd. Unni in ITA No.463/M/2012  Susan Suresh Chandra Tilwa Vs. DCIT in ITA No.270/RJT/2015  DCIT, CC-8(3), Mumbai Vs. Shri Manekchand Kothari ITA No. 194/Mum/2018 16. The Hon’ble Delhi High Court in the case of Ashok Chaddha vs. Income-tax Officer 14 taxmann.com 57…

ACIT, Central Circle, Ghaziabad vs. Nidhi Sharma, New Delhi

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

ITA 2124/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR

Section 115BSection 234ASection 271ASection 68Section 69A

…decisions:  Ashok Chaddha vs. ITO, 14 taxmann.com 57 (Delhi)  Vibhu Aggarwal vs. DCIT, 93 taxmann.com 275 (Delhi - Trib.)  Tara Devi Goenka vs. CIT 122 ITR 14 (Cal)  Ms. Pooja Shree Chouksey Vs. ACIT in ITA No. 572/lnd/2018  CIT Vs. Kailash Chand Sharma 198 CTR 201 (Raj)  Suneela Soni Vs. DCIT in ITA No. 5259/DEL/2017  DCIT Vs. Shri Haroon Mohd. Unni in ITA No.463/M/2012  Susan Suresh Chandra Tilwa Vs. DCIT in ITA No.270/RJT/2015  DCIT, CC-8(3), Mumbai Vs. Shri Manekchand Kothari ITA No. 194/Mum/2018 16. The Hon’ble Delhi High Court in the case of Ashok Chaddha vs. Income-tax Officer 14 taxmann.com 57…

Ankit Sharma, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

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

ITA 1842/DEL/2022[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR

Section 115BSection 234ASection 271ASection 68Section 69A

…decisions:  Ashok Chaddha vs. ITO, 14 taxmann.com 57 (Delhi)  Vibhu Aggarwal vs. DCIT, 93 taxmann.com 275 (Delhi - Trib.)  Tara Devi Goenka vs. CIT 122 ITR 14 (Cal)  Ms. Pooja Shree Chouksey Vs. ACIT in ITA No. 572/lnd/2018  CIT Vs. Kailash Chand Sharma 198 CTR 201 (Raj)  Suneela Soni Vs. DCIT in ITA No. 5259/DEL/2017  DCIT Vs. Shri Haroon Mohd. Unni in ITA No.463/M/2012  Susan Suresh Chandra Tilwa Vs. DCIT in ITA No.270/RJT/2015  DCIT, CC-8(3), Mumbai Vs. Shri Manekchand Kothari ITA No. 194/Mum/2018 16. The Hon’ble Delhi High Court in the case of Ashok Chaddha vs. Income-tax Officer 14 taxmann.com 57…

Jaswinder Kaur Anand, Delhi vs. ACIT Central Circle-1, Delhi

In the result, the appeal of the revenue on this ground is dismissed

ITA 1146/DEL/2021[2018-19]Status: DisposedITAT Delhi16 Oct 2023AY 2018-19

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Mr. Waseem Arshad, CIT-DR

Section 132Section 133ASection 269SSection 69B

…laced upon following decisions:  Ashok Chaddha vs. ITO, 14 taxmann.com 57 (Delhi)  Vibhu Aggarwal vs. DCIT, 93 taxmann.com 275 (Delhi - Trib.)  Tara Devi Goenka vs. CIT 122 ITR 14 (Cal)  Ms. Pooja Shree Chouksey Vs. ACIT in  CIT Vs. Kailash Chand Sharma 198 CTR 201 (Raj)  Suneela Soni Vs. DCIT in ITA No. 5259/DEL/2017  DCIT Vs. Shri Haroon Mohd. Unni in ITA No.463/M/2012  Susan Suresh Chandra Tilwa Vs. DCIT in  DCIT, CC-8(3), Mumbai Vs. Shri Manekchand Kothari ITA No. 194/Mum/2018 24. The Hon’ble Delhi High Court in the case of Ashok Chaddha vs. Income-tax Officer 14 taxmann.com 57 (Delhi) held that co…

Jasmine Anand, Delhi vs. ACIT, Central Circle-1, Delhi

In the result, the appeal of the revenue on this ground is dismissed

ITA 1145/DEL/2021[2018-19]Status: DisposedITAT Delhi16 Oct 2023AY 2018-19

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Mr. Waseem Arshad, CIT-DR

Section 132Section 133ASection 269SSection 69B

Ganga Saran Sharma, Uttar Pradesh vs. DCIT Central Circle Ghaziabad, Ghaziabad

The appeal of the assessee is allowed

ITA 1844/DEL/2022[AGEPS6393J]Status: DisposedITAT Delhi06 Oct 2023

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1844/Del/2022 : Asstt. Year : 2019-20 Ganga Saran Sharma, Vs Dcit, Ka-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (Appellant) (Respondent) Pan No. Ageps6393J Assessee By : Sh. Rajiv Khandelwal, Ca & Sh. Gagan Khandelwal, Adv. Revenue By : Mr. Waseem Arshad, Cit Dr Date Of Hearing: 10.08.2023 Date Of Pronouncement: 06.10.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT DR

Section 115BSection 132Section 142(1)Section 234ASection 271ASection 69A

…decisions:  Ashok Chaddha vs. ITO, 14 taxmann.com 57 (Delhi)  Vibhu Aggarwal vs. DCIT, 93 taxmann.com 275 (Delhi - Trib.)  Tara Devi Goenka vs. CIT 122 ITR 14 (Cal)  Ms. Pooja Shree Chouksey Vs. ACIT in ITA No. 572/lnd/2018  CIT Vs. Kailash Chand Sharma 198 CTR 201 (Raj)  Suneela Soni Vs. DCIT in ITA No. 5259/DEL/2017  DCIT Vs. Shri Haroon Mohd. Unni in ITA No.463/M/2012  Susan Suresh Chandra Tilwa Vs. DCIT in ITA No.270/RJT/2015  DCIT, CC-8(3), Mumbai Vs. Shri Manekchand Kothari ITA No. 194/Mum/2018 12. The Hon’ble Delhi High Court in the case of Ashok Chaddha vs. Income-tax Officer 14 taxmann.com 57…

Ankur Sharma, Uttar Pradesh vs. DCIT Central Circle, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 1843/DEL/2022[2019-20]Status: DisposedITAT Delhi06 Oct 2023AY 2019-20

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT DR

Section 115BSection 132Section 142(1)Section 234ASection 271ASection 69A

…laced upon following decisions:  Ashok Chaddha vs. ITO, 14 taxmann.com 57 (Delhi)  Vibhu Aggarwal vs. DCIT, 93 taxmann.com 275 (Delhi - Trib.)  Tara Devi Goenka vs. CIT 122 ITR 14 (Cal)  Ms. Pooja Shree Chouksey Vs. ACIT in  CIT Vs. Kailash Chand Sharma 198 CTR 201 (Raj)  Suneela Soni Vs. DCIT in ITA No. 5259/DEL/2017  DCIT Vs. Shri Haroon Mohd. Unni in ITA No.463/M/2012  Susan Suresh Chandra Tilwa Vs. DCIT in  DCIT, CC-8(3), Mumbai Vs. Shri Manekchand Kothari ITA No. 194/Mum/2018 12. The Hon’ble Delhi High Court in the case of Ashok Chaddha vs. Income-tax Officer 14 taxmann.com 57 (Delhi) held that co…

Surender Kumar Mittal, Delhi vs. ACIT, Central Circle-20, Delhi

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

ITA 985/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Sept 2023AY 2018-19

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 983/Del/2022 : Asstt. Year : 2018-19 Sh. Ashutosh Mittal, Vs Dcit/Acit, H. No. 71, Vaishali Enclave, Central Circle-20, Pitampura, Maurya Enclave, North New Delhi West Delhi, Delhi-110034 (Appellant) (Respondent) Pan No. Aafpm6538A Ita No. 1335/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Sh. Ashutosh Mittal, Central Circle-20, A-23/1, Lawrence Road, Indl. New Delhi Area, New Delhi-110035 (Appellant) (Respondent) Pan No. Aafpm6538A

For Appellant: Sh. Amol Sinha, AdvFor Respondent: Ms. Sapna Bhatia, CIT-DR

Section 69ASection 69C

…laced upon following decisions:  Ashok Chaddha vs. ITO, 14 taxmann.com 57 (Delhi)  Vibhu Aggarwal vs. DCIT, 93 taxmann.com 275 (Delhi - Trib.)  Tara Devi Goenka vs. CIT 122 ITR 14 (Cal)  Ms. Pooja Shree Chouksey Vs. ACIT in  CIT Vs. Kailash Chand Sharma 198 CTR 201 (Raj)  Suneela Soni Vs. DCIT in ITA No. 5259/DEL/2017  DCIT Vs. Shri Haroon Mohd. Unni in ITA No.463/M/2012  Susan Suresh Chandra Tilwa Vs. DCIT in ITA Nos. 983, 984, 985, 1334 & 1335/Del/2022 19 Ashutosh Mittal & Others  DCIT, CC-8(3), Mumbai Vs. Shri Manekchand Kothari ITA No. 194/Mum/2018 33. The Hon’ble Delhi High Court in the case of A…

Mahabir Singh Mittal, Delhi vs. DIT, Central Circle-20

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

ITA 984/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Sept 2023AY 2018-19

For Appellant: Sh. Amol Sinha, AdvFor Respondent: Ms. Sapna Bhatia, CIT-DR

Section 69ASection 69C

…laced upon following decisions:  Ashok Chaddha vs. ITO, 14 taxmann.com 57 (Delhi)  Vibhu Aggarwal vs. DCIT, 93 taxmann.com 275 (Delhi - Trib.)  Tara Devi Goenka vs. CIT 122 ITR 14 (Cal)  Ms. Pooja Shree Chouksey Vs. ACIT in  CIT Vs. Kailash Chand Sharma 198 CTR 201 (Raj)  Suneela Soni Vs. DCIT in ITA No. 5259/DEL/2017  DCIT Vs. Shri Haroon Mohd. Unni in ITA No.463/M/2012  Susan Suresh Chandra Tilwa Vs. DCIT in ITA Nos. 983, 984, 985, 1334 & 1335/Del/2022 19 Ashutosh Mittal & Others  DCIT, CC-8(3), Mumbai Vs. Shri Manekchand Kothari ITA No. 194/Mum/2018 33. The Hon’ble Delhi High Court in the case of A…

DCIT, Central Circle-20, New Delhi vs. Ashutosh Mittal, New Delhi

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

ITA 1335/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Sept 2023AY 2018-19

For Appellant: Sh. Amol Sinha, AdvFor Respondent: Ms. Sapna Bhatia, CIT-DR

Section 69ASection 69C

…laced upon following decisions:  Ashok Chaddha vs. ITO, 14 taxmann.com 57 (Delhi)  Vibhu Aggarwal vs. DCIT, 93 taxmann.com 275 (Delhi - Trib.)  Tara Devi Goenka vs. CIT 122 ITR 14 (Cal)  Ms. Pooja Shree Chouksey Vs. ACIT in  CIT Vs. Kailash Chand Sharma 198 CTR 201 (Raj)  Suneela Soni Vs. DCIT in ITA No. 5259/DEL/2017  DCIT Vs. Shri Haroon Mohd. Unni in ITA No.463/M/2012  Susan Suresh Chandra Tilwa Vs. DCIT in ITA Nos. 983, 984, 985, 1334 & 1335/Del/2022 19 Ashutosh Mittal & Others  DCIT, CC-8(3), Mumbai Vs. Shri Manekchand Kothari ITA No. 194/Mum/2018 33. The Hon’ble Delhi High Court in the case of A…

DCIT, Central Circle-20, New Delhi vs. Mahabir Singh Mittal, Delhi

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

ITA 1334/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Sept 2023AY 2018-19

For Appellant: Sh. Amol Sinha, AdvFor Respondent: Ms. Sapna Bhatia, CIT-DR

Section 69ASection 69C

…laced upon following decisions:  Ashok Chaddha vs. ITO, 14 taxmann.com 57 (Delhi)  Vibhu Aggarwal vs. DCIT, 93 taxmann.com 275 (Delhi - Trib.)  Tara Devi Goenka vs. CIT 122 ITR 14 (Cal)  Ms. Pooja Shree Chouksey Vs. ACIT in  CIT Vs. Kailash Chand Sharma 198 CTR 201 (Raj)  Suneela Soni Vs. DCIT in ITA No. 5259/DEL/2017  DCIT Vs. Shri Haroon Mohd. Unni in ITA No.463/M/2012  Susan Suresh Chandra Tilwa Vs. DCIT in ITA Nos. 983, 984, 985, 1334 & 1335/Del/2022 19 Ashutosh Mittal & Others  DCIT, CC-8(3), Mumbai Vs. Shri Manekchand Kothari ITA No. 194/Mum/2018 33. The Hon’ble Delhi High Court in the case of A…