V.Mathew v. Income Tax Officer, Ward-2(3), Range-2, Ernakulam

42 Taxmann.com 571High Court2014#15839 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 115BBE Section 69A Section 143(3)Section 68 Section 139 Section 142(1)Section 144 Section 145(3)

Issues it is cited on

section 115bb section 115b reason to believe section 115bbe unexplained money section 69a section 115 section 69 undisclosed income section 11 section 68 section 142(1)

Judgments citing V.Mathew v. Income Tax Officer, Ward-2(3), Range-2, Ernakulam

Avinash Dadhich, Pal Road vs. ACIT, Circle(Intl. Tax), Jaipur

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

ITA 824/JPR/2024[2018-19]Status: DisposedITAT Jaipur20 Jan 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No.824/JPR/2024 निर्धारण वर्ष / Assessment Year: 2018-19 Avinash Dadhich A-191 Mansarovar Scheme Pal Road, Jodhpur. बनाम The ACIT, Circle, International Taxation, Jaipur. अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:BIFPD2373H निर्धारिती की ओरसे / Assesseeby : Shri Amit Kothari (C.A.) (Th. V.C.) राजस्व की ओरसे / Revenue by: Shri Anup Singh(Addl.CIT) सुनवाई की

For Appellant: Shri Amit Kothari (C.A.) (Th. V.C.)For Respondent: Shri Anup Singh(Addl.CIT)

Section 142(1)Section 147Section 148Section 234ASection 69

…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 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.824/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Avinash Dadhich cuke The ACIT, Circle, A-191 Mansarovar Scheme Pal Road, Vs. International Taxation, Jodhpur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:BIFPD2373H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) (Th. V.C.) jk…

Hitesh Jagat Parekh, Mumbai vs. Income Tax Officer Ward 25(2)(4), Mumbai

In the result, the appeal filed by the assessee stands dismissed

ITA 4429/MUM/2024[2017-18]Status: DisposedITAT Mumbai23 Dec 2024AY 2017-18

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidaravs. Ito, Ward 25(2)(4) Hitesh Jagat Prekh R No. 218, Kautilya 2-3, Ground Floor, Shivam Bhavn, C-41 To C-43, Hatkesh Society, N.S. G Block, Bkc, Bandra Road, No.8, Vile Parle (W) (E), Mumbai – 400 056. Mumbai – 400 051. Pan/Gir No. Agqpp9134J (Applicant) (Respondent)

Section 115BSection 143(3)Section 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “J-SMC” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Vs. ITO, Ward 25(2)(4) Hitesh Jagat Prekh R No. 218, Kautilya 2-3, Ground Floor, Shivam Bhavn, C-41 to C-43, Hatkesh Society, N.S. G Block, BKC, Bandra Road, No.8, Vile Parle (W) (E), Mumbai – 400 056. Mumbai – 400 051. PAN/GIR No. AGQPP9134J (Applicant) (Respondent) Assessee by Shri Govind Javeri Revenue by Shri Asif Karmali, Sr. DR सुनवाई क" तारीख/Date of Hearing 12.12.2024 घोषणा क" तारीख/Date of Pronouncement 23.12.2024 आदेश / ORDER PER SANDEEP GOSAIN, JM: The pr…

Sumit Prakashrao Fulzele, Chandrapur vs. ITO Ward 2, Chandrapur

In the result, appeal filed by the assessee is allowed

ITA 35/NAG/2024[2017-18]Status: DisposedITAT Nagpur18 Nov 2024AY 2017-18

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 115BSection 142(1)Section 144Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.35/Nag./2024 (Assessment Year : 2017–18) Sumit Prakashrao Fulzele Majara Rai Warora, Chandrapur 442 907 ……………. Appellant PAN – ACLPF1591N v/s Income Tax Officer ……………. Respondent Ward–2, Chandrapur Assessee by : Shri Abhay Agrawal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 11/11/2024 Date of Order – 18/11/2024 O R D E R PER K.M. ROY, A.M. The present appeal has been filed by the assessee challenging the impugned order dated 23/11/2023, passed by the learne…

Sh. Sanjay Godha, Jaipur vs. ACIT, Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 539/JPR/2024[2017-18]Status: DisposedITAT Jaipur29 Aug 2024AY 2017-18

Bench: This Tribunal. The Said Order Of The Ld. Cit(A) Arises Because The Assessee Preferred An Appeal Before Him Against The Order Dated 20/11/2019 Passed Under Section 143(3) Of The Income Tax Act, By Acit, Circle-01, Jaipur.

For Appellant: Sh. P. C. Parwal, FCAFor Respondent: Sh. Anoop Singh, Addl. CIT

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 69A

…able with the assessee on the date of demonetization. Accordingly relying on the decision of Hon’ble Supreme Court in case of Shreelekha Banarjee Vs. CIT 49 ITR 112 and CIT Vs. K. Chinnathamban 162 Taxmann 459, Kerala High Court in case of K.V. Mathew Vs. ITO 42 Taxmann.com 571 and decision of ITAT Delhi Bench in case of Manoj Agarwal Vs. DCIT 113 ITD 377 held that under the preponderance standard burden of proof is met when the party with the burden convinces the fact finder that there is a greater than 50% chance that the claim is true which is 14 Sh. Sanjay Godha vs. ACIT not there in the present case. Accor…

Shobha Tomar, Jaipur vs. DCIT, C.C.1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 373/JPR/2024[A.Y. 2017-18]Status: DisposedITAT Jaipur01 Jul 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri G. M. Mehta, CAFor Respondent: Shri Anoop Singh, Addl. CIT

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

…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 Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 373/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Shobha Tomar DCIT, Vs. B-4, Govind Marg, Adarsh C.C.1, Jaipur Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AALPT 4876 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri G. M. Mehta, CA jktLo dh vksj ls@ Revenue by : Shri Anoop Singh, Ad…

The Commissioner of Income Tax (International Taxation)-1, New Delhi vs. Hersh Washesher Chadha

The appeal stands dismissed

ITA/676/2023HC Delhi12 Dec 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 2(22)(e)Section 260ASection 69A

…ITA 676/2023 Page 1 of 6 pages $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 01.12.2023 Judgment pronounced on: 12.12.2023 + ITA 676/2023 THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI .... Appellant Through: Mr Puneet Rai, Sr. Standing Counsel with Mr Ashvini Kumar, Mr Rishab Nangia and Mr Nikhil Jain, Advs. versus HERSH WASHESHER CHADHA ..... Respondent Through: Mr Ajay Vohra, Sr. Advocate with Mr Saksham Singhal…