Trib.) 4. Smt. Madhu Killa Vs. ACIT (2019) 178 DTR 236 (Kol.) (Trib.) 5. Ramprasad Agarwal v. ITO

172 DTR 291Reported decision2018#16978 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2024.

Issues it is cited on

price rigging circle rate demerger preponderance of probability bogus long term capital gain bogus ltcg addition under section 68 amalgamation penny stock section 10(38)addition u/s 68 entry operator

Judgments citing Trib.) 4. Smt. Madhu Killa Vs. ACIT (2019) 178 DTR 236 (Kol.) (Trib.) 5. Ramprasad Agarwal v. ITO

Pawan Gupta, Kota vs. ITO Ward 1(3) Kota, Kota

ITA 252/JPR/2024[2012-13]Status: DisposedITAT Jaipur07 Aug 2024AY 2012-13

For Appellant: Shri Rajendra Sisodia AdvFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR

Section 10(38)Section 143(3)Section 148Section 68Section 69C

…8 ITD 823 (Delhi) (Trib.) 3. Chandra Prakash Jhunjhunwala Vs. DCIT (2019) 201 TTJ 831 (Kol.) (Trib.) 4. Smt. Madhu Killa Vs. ACIT (2019) 178 DTR 236 (Kol.) (Trib.) 5. Ramprasad Agarwal Vs. ITO (2019) 174 ITD 286 (Mum.)(Trib.) 6. DCIT Vs. Saurabh Mittal (2018) 172 DTR 291 (Jaipur) (Trib.) 7. Mahavir Jhanwar Vs. ITO (2019) 55 CCH 150 (Kol.) (Trib.) 8. Arun Kumar & Ors. Vs. ACIT (ITA No.457/Del/2018, 2825/Del/2018 & 2826/Del/2018 order dt. 05.11.2018) 9. DCIT Vs. Rakesh Saraogi & Sons (HUF) (2018) 32 NYPTTJ 1116 (Raipur) (Trib.) 1.17 The Hon'ble Supreme Court in the case of Omar Salay Mohamed Sait v. CIT [1959] 37 I…

Madan Mohan Gupta, Kota vs. ITO Ward 1(3), Kota

ITA 246/JPR/2024[2012-13]Status: DisposedITAT Jaipur07 Aug 2024AY 2012-13

For Appellant: Shri Rajendra Sisodia AdvFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR

Section 10(38)Section 143(3)Section 148Section 68Section 69C

Rajrajeshwari Gupta, Kota vs. ITO, Ward 1(1), Kota

In the result, the appeal of the assessee is allowed with no orders as to costs

ITA 245/JPR/2024[2012-13]Status: DisposedITAT Jaipur07 Aug 2024AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rajendra Sisodia AdvFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR

Section 10(38)Section 143(3)Section 148Section 68Section 69C

…8 ITD 823 (Delhi) (Trib.) 3. Chandra Prakash Jhunjhunwala Vs. DCIT (2019) 201 TTJ 831 (Kol.) (Trib.) 4. Smt. Madhu Killa Vs. ACIT (2019) 178 DTR 236 (Kol.) (Trib.) 5. Ramprasad Agarwal Vs. ITO (2019) 174 ITD 286 (Mum.)(Trib.) 6. DCIT Vs. Saurabh Mittal (2018) 172 DTR 291 (Jaipur) (Trib.) 7. Mahavir Jhanwar Vs. ITO (2019) 55 CCH 150 (Kol.) (Trib.) 8. Arun Kumar & Ors. Vs. ACIT (ITA No.457/Del/2018, 2825/Del/2018 & 2826/Del/2018 order dt. 05.11.2018) 9. DCIT Vs. Rakesh Saraogi & Sons (HUF) (2018) 32 NYPTTJ 1116 (Raipur) (Trib.) 1.16 The Hon'ble Supreme Court in the case of Omar Salay Mohamed Sait v. CIT [1959] 37…

Clayton Charles Pinto, Mumbai vs. Int Tax Ward 3(3)(1), Mumbai

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

ITA 102/MUM/2023[2017-18]Status: DisposedITAT Mumbai09 Jun 2023AY 2017-18

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleclayton Charles Pinto Mumbai. V. Int Tax Ward 3(3)(1) Mumbai. Air India Building, Mumbai- 400021 303 Palm Beach Apartments, 31 J P Road, Andheri West Mumbai- 400061

Section 133(6)Section 142(1)Section 143(1)Section 143(2)

…9) 178 ITD 823 (Delhi) (Trib.)  Chandra Prakash Jhunjhunwala Vs. DCIT (2019) 201 TTJ 831 (Kol.) (Trib.) Smt. Madhu Killa Vs. ACIT (2019) 178 DTR 236 (Kol.) (Trib.)  Ramprasad Agarwal Vs. ITO (2019) 174 ITD 286 (Mum.) (Trib.)  DCIT VS. Saurabh Mittal (2018) 172 DTR 291 (Jaipur) (Trib.)  Mahavir Jhanwar Vs. ITO (2019) 55 CCH 150 (Kol) (Trib.)  Arun Kumar & Ors. Vs, ACIT (ITA No.457/Del/2018, 2825/Del/2018 and 2826/Del/2018  order dt. 05.11.2018)  DCIT VS. Rakesh Saraogi & Sons (HUF)(2018) 32 NYPTTJ 1116 (Raipur) (Trib.) iii)Therefore, the addition made on the basis of suspicion is not tenable in law. i) Past…

Harish Sharma HUF, B-1, Patodiya Marg, Shastri Nagar, Jaipur vs. ITO, Ward-5(3), Jaipur

In the result the appeal of the assessee is dismissed

ITA 318/JPR/2022[2014-15]Status: DisposedITAT Jaipur11 Nov 2022AY 2014-15

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Shri Chanchal Meena (JCIT)

Section 10(38)Section 133ASection 143(2)Section 143(3)Section 68Section 69C

…sale of share, Demat account and bank statement evidencing payments for purchase of shares & receipts against sale of shares by account payee cheques, long term capital gain declared by the assessee cannot be treated as bogus. DCIT Vs. Saurabh Mittal (2018) 172 DTR 291 (Jaipur) (Trib.) (Case laws compilation PB 38-59) Assessee having produced all relevant evidence to substantiate the purchase of shares of two companies by producing his bank statement, dematerialization of the shares and sale of said shares from the D-mat account at the prevailing price after payment of STT, it cannot be held that the transactio…