Yogesh Gupta v. Assistant Commissioner of Income-tax

159 Taxmann.com 1396High Court2024#19424 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 69ASection 44ABSection 115BBESection 129Section 133 (6)Section 139 (1)Section 142 (1)Section 142(1)

Issues it is cited on

unexplained moneysection 69asection 69previous yearindianfacbusinesstotal incomedocumentinterest

Judgments citing Yogesh Gupta v. Assistant Commissioner of Income-tax

TONASAGERI GOUDA MALLIKARJUNA ,KUDLIGI vs. DCIT, CIRCLE-1, BALLARI

In the result appeal filed by the assessee is partly allowed

ITA 1556/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Feb 2026AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year : 2017-18 Tonasageri Gouda Mallikarjuna, The Deputy Commissioner Of D. No. 104, Ward No. 1, Income Tax, Ashwamedha Wines, Circle-1, Vs. Kudligi – 583 135 Ballari Pan: Aqdpm7773M Appellant Respondent

For Appellant: Shri Siva Prasad Reddy, ITP
Section 133Section 139Section 142Section 143Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2017-18 Tonasageri Gouda Mallikarjuna, The Deputy Commissioner of D. No. 104, Ward No. 1, Income Tax, Ashwamedha Wines, Circle-1, Vs. Kudligi – 583 135 Ballari PAN: AQDPM7773M APPELLANT RESPONDENT Assessee by : Shri Siva Prasad Reddy, ITP : Shri Subramanian – JCIT DR Revenue by Date of Hearing : 10-12-2025 Date of Pronouncement : 11-02-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 1556/Bangalore/2025 is filed by Shri Tonasageri Gou…

BALSONS JEWELLERS,MEERUT vs. ITO, WARD - 1(2)(3), MEERUT

In the result, appeal of the assessee is partly allowed as

ITA 563/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Jun 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2017-18 बनाम Balsons Jewellers, Income Tax Officer, 1, Abulane Chowk, Vs. Ward-1(2)(3), Meerut, Uttar Pradesh. Ayekar Bhawan, Near Bhaisali Ground, Meerut, Uttar Pradesh. Pan No.Aalfb8236G अपीलाथ" Appellant ""यथ"/Respondent

Section 44ASection 69A

…cial pronouncements:- • J.R. Rice India (P) Ltd, Vs. ACIT (2023) 157 taxmann.com 337 (Del ITAT) • ITO Vs. J.K. Wood India (P) Ltd. (2024) 158 taxmann.com 208 (Del ITAT) • DCIT Vs. Subhash Chand Gupta (2023) ITA No. 1548/Del/2022 • Yogesh Gupta Vs. ACIT (2024) 159 Taxmann.com 1396 (Del lTAT) • Jet freight Logistics Ltd. Vs CIT(A) (2023) 146 taxmann.com 349 (Mum ITAT) Photocopies of all the above noted judicial pronouncements are placed at Page nos. 179 to 208 of the paper book. 10. The additions so made by the Id. AO and confirmed by the Id. CIT(A), is illegal and bad in law as the same has only been made on the b…

SAJID DASTAGIR SAYYED,LATUR vs. WARD 1 LATUR, LATUR

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

ITA 1181/PUN/2024[2014-15]Status: DisposedITAT Pune28 Oct 2024AY 2014-15

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Arvind Desai
Section 69A

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1181/PUN/2024 धििाारण वर्ा / Assessment Year : 2014-15 Sajid Dastagir Sayyed, ITO, Ward -1, 1, Mande Dal Mill Samrat Chowk, Latur Latur – 413512, Maharashtra Vs. PAN : BUAPS8016H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Nikhil Pathak Department by : Shri Arvind Desai Date of hearing : 22-10-2024 Date of 28-10-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the as…

ASHOK KUMAR VERMA,CHOMEHLA, JHALAWAR vs. ACIT, KOTA

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

ITA 529/JPR/2024[2017-18]Status: DisposedITAT Jaipur17 Sept 2024AY 2017-18

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

For Appellant: Shri Nikhelesh Kataria (C.A.)For Respondent: Shri Anoop Singh (Addl.CIT)
Section 129Section 142(1)Section 143(2)Section 143(3)Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,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. 529/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 Sh. Ashok Kumar Verma cuke The ACIT Kota. M/s Ashok Construction Company, Vs. Chomehla, Chomehla, Jhalawar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABFPV6185M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Nikhelesh Kataria (C.A.) jktLo dh vk…

Yogesh Gupta v. Assistant Commissioner of Income-tax (159 Taxmann.com 1396) — Cited in 4 Judgments | BharatTax