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“unexplained bullion”

Cash Credits & Unexplained ItemsSection 69ASection 69A6 judgments

SURESH KUMAR MISHRA,NEW DELHI vs. ACIT, CC-25, NEW DELHI

The appeal of the assessee is dismissed

ITA 1769/DEL/2021[2017-18]Status: DisposedITAT Delhi30 Jul 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Manish Agarwalsuresh Kumar Mishra Vs. Acit, Cc-25 24 Lok Vihar Apartment Jhandwal Extension Vikas Puri, New Delhi – 110055 Delhi – 110018 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aalpm2008D Appellant .. Respondent

For Appellant: Sh. Salil Aggrawal, Sr. Adv &For Respondent: Ms. Amisha S. Gupt, CIT, (DR)
Section 115BSection 132Section 132(4)Section 139Section 153Section 153ASection 69

undisclosed income of the appellant, which was as per law. 9.2 In view of the above facts, I uphold that the unexplained bullion of Rs. 11,44,00,000/- attracts the provisions of section 69A of the Act. In the prepara it has been held that the return filed

DCIT, CENTRAL CIRCLE-25 , NEW DELHI vs. YOGRAJ ARORA , NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 2440/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Nov 2023AY 2017-18

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2017-18 Dcit, Vs. Yograj Arora Central Circle-25, 19, Western Avenue, New Delhi. Sainik Farms Khanpur, New Delhi – 110 062 Pan Aaepa3210E (Appellant) (Respondent)

For Appellant: Shri R.S. Ahuja, CAFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 116BSection 132(1)Section 143(1)Section 153ASection 69A

explained by the CBDT in its Circular No. 20, dated 7th July, 1964 thus: “Provision for assessment of unexplained money and the value of unexplained bullion, jewellery or other valuable articles. – 85. A new section 69A has been introduced by section 16 of the Finance Act, 1964, providing in substance

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

Jewellery: 15. The Assessing Officer made addition of Rs.25,78,237/- on account of difference in the jewellery and Rs.16,082/- on account of unexplained bullion on protective basis, Rs.82,43,262/- on account of jewellery on protective basis and ITA Nos. 1145 & 1146/Del/2021 7 Jasmine Anand & Jaswinder Kaur Anand

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

Jewellery: 15. The Assessing Officer made addition of Rs.25,78,237/- on account of difference in the jewellery and Rs.16,082/- on account of unexplained bullion on protective basis, Rs.82,43,262/- on account of jewellery on protective basis and ITA Nos. 1145 & 1146/Del/2021 7 Jasmine Anand & Jaswinder Kaur Anand

ANUJ SOOD,NEW DELHI vs. ACIT CENTRAL CIRCLE-06, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 287/DEL/2021[2017-18]Status: DisposedITAT Delhi17 Jul 2023AY 2017-18

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Rajeev Saxena, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 132Section 69B

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R

THE INCOME TAX OFFICER-WARD-2, , GANDHIDHAM - KUTCH vs. M/S. RIDDHI SIDDHI JEWELLERS, GANDHIDHAM - KUTCH

In the result, appeal of the Revenue isdismissed

ITA 239/RJT/2018[2014-15]Status: HeardITAT Rajkot05 Jul 2023AY 2014-15

Bench: Smt.Annapurna Gupta & Smt. Madhumita Royassessment Year :2014-15 Ito, Ward-2 Vs. M/S.Riddhi Siddhi Jewellers Gandhidham. Shop No.1, Plot No.68 Bba (Sough) Gandhidham-Kutch. 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri B.D. Gupta, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 11/04/2023 घोषणा क" तार"ख /Date Of Pronouncement: 05/07/2023

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr.DR
Section 133ASection 250(6)Section 40Section 69ASection 69C

action under section 133A of the Act was carried out on 20.11.2013 at the business premises of the assessee and during the courseof survey, unexplained bullion, gold ornaments, cash and unaccounted expenditure to the tune of Rs.2,00,90,073/- was found in the following manner: 1. Value of unexplained ... unexplained 3 investment and unexplained expenditure in terms of sections 69A and 69C of the Act,Rs.1,93,69,473/- being the value of unexplained bullion, gold and cash treated asunexplained investment as per section 69A of the Act, and Rs.7,20,600/- being unaccounted expenditure brought