Vishal Jhajharia v. Assessment Unit, Income-tax Department Faceless Assessment Centre

164 Taxmann.com 781High Court2024#19417 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 144BSection 68Section 147Section 148Section 69ASection 115BBESection 143(3)Section 145(3)

Issues it is cited on

faceless assessmentreopening of assessmentunexplained moneyunexplained cash creditreassessment proceedingssection 69asection 69section 68section 148section 147personsection 14

Judgments citing Vishal Jhajharia v. Assessment Unit, Income-tax Department Faceless Assessment Centre

Income Tax Officer, Ward-29(1), Delhi vs. M/S. Discovery Sales, Delhi

ITA 5901/DEL/2024[2022-23]Status: DisposedITAT Delhi08 Apr 2026AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwalito, Ward 29(1) Vs. M/S Discovery Sales Room No. 1002, E-2 Csc-11, Rbi Colony, Block, Civic Centre, Panchsheel Park Minto Road Delhi – 110016 Delhi – 110002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacad8701C Appellant .. Respondent

For Appellant: Sh. Suraj Bhan Nain, AdvFor Respondent: Ms. Pooja Swaroop, CIT, DR
Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144B(1)(xii)Section 270ASection 37Section 68

…P a g e | 1 M/ s Discovery Sales (AY; 2022-23) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITO, Ward 29(1) Vs. M/s Discovery Sales Room No. 1002, E-2 CSC-11, RBI Colony, Block, Civic Centre, Panchsheel Park Minto Road Delhi – 110016 Delhi – 110002 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AACAD8701C Appellant .. Respondent Appellant by : Sh. Suraj Bhan Nain, Adv. Sh. K.L. Pahwa Adv. Respondent by : Ms. Pooja Swaroop, CIT, DR Date of Hearing 27.01.2026 Date of Pronouncement 08.04.2026 O R D E R PER ANUBHAV SHARMA, JM: T…

Sundaram Subramanian Rep. by Legal Heir S Sundaram, Pudukkottai vs. ITO, Circle-2(1), Trichy

In the result, both the appeals of the Assessee are partly allowed

ITA 2420/CHNY/2025[2014-15]Status: DisposedITAT Chennai12 Jan 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 147Section 148Section 251Section 68

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:2419 & 2420/Chny/2025 "नधा%रण वष% / Assessment Years: 2013-14 & 2014-15 Sundaram Subramanian, ITO, (rep. by legal heir: S. Sundaram), vs. Circle -2(1), 2/8, Manimaheser, Trichy. Isuherary Agraharam, Aranthangi, Pudukkottai – 614 616. [PAN: AOXPS-6354-Q] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. Y. S…

Sundaram Subramanian, Pudukkottai vs. ITO, Circle-2(1), Trichy

In the result, both the appeals of the Assessee are partly allowed

ITA 2419/CHNY/2025[2013-14]Status: DisposedITAT Chennai12 Jan 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 147Section 148Section 251Section 68

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:2419 & 2420/Chny/2025 "नधा%रण वष% / Assessment Years: 2013-14 & 2014-15 Sundaram Subramanian, ITO, (rep. by legal heir: S. Sundaram), vs. Circle -2(1), 2/8, Manimaheser, Trichy. Isuherary Agraharam, Aranthangi, Pudukkottai – 614 616. [PAN: AOXPS-6354-Q] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. Y. S…

Sh. Mukut Behari Agarwal, Jaipur vs. The DCIT, Circle 1, Jaipur

In the result, the appeals of the assessee is allowed as indicated hereinabove

ITA 1067/JPR/2024[2015-2016]Status: DisposedITAT Jaipur28 Nov 2024AY 2015-2016

Bench: DR. S. SEETHA LAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Ms. Alka Gautam CIT-DR
Section 143(3)Section 144BSection 147Section 148Section 149Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHA LAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 1067/JP/2024 fu/kZkj.ko"kZ@AssessmentYear : 2015-16 Shri Mukut Behari Agarwal cuke The DCIT 211, Laxmi Complex, M.I.Road Vs. Circle-1 Jaipur 302 0001 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABSPA 1121H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Tarun Mittal, CA jktLo dh vksjls@Revenue by : Ms.…

Vishal Jhajharia v. Assessment Unit, Income-tax Department Faceless Assessment Centre (164 Taxmann.com 781) — Cited in 4 Judgments | BharatTax