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“Section 56(1)”

Section References (mined)Section 56Section 56(1)119 judgments

ASHOK GUPTA,YAMUNA NAGAR vs. WARD 52(5), NEW DELHI

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

ITA 8457/DEL/2025[2012-13]Status: DisposedITAT Delhi17 Feb 2026AY 2012-13

Bench: Shri C.N. Prasadassessment Year 2012-13 Ashok Gupta, House Vs. Ward 52 (5) No.173, Yamuna Nagar New Delhi Haryana 135001 Pan No.Afzpg1779E

Section 56(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER Assessment Year 2012

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 32,, KOLKATA vs. ROSELIFE ENCLAVE LLP, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 1666/KOL/2025[2017-2018]Status: DisposedITAT Kolkata10 Feb 2026AY 2017-2018
Section 10(38)Section 143(2)Section 56(1)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR

SMT. KOMAL TYAGI,NOIDA vs. ACIT,CENTRAL CIRCLE-3, DELHI

ITA 2462/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Jan 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsmt. Komal Tyagi, Vs. Acit, 363, Purani Chungi, Central Circle-3 Faridabad Nit H.O, Faridabad-121001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Avtpt 5412 F Appellant .. Respondent

For Appellant: Dr. Rakesh Gupta, Adv&For Respondent: Ms. Pooja Swaroop
Section 153Section 153ASection 153DSection 44ASection 56(1)

P a g e | 1 Komal Tyagi (AY: 2017-18) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE

SMT. URMILA DHELIA,MUMBAI vs. INCOME TAX OFFICER WARD 23(3)(1), MUMBAI

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

ITA 4259/MUM/2025[2011-12]Status: DisposedITAT Mumbai06 Jan 2026AY 2011-12
For Appellant: Shri Harsh Kapadia, ARFor Respondent: Ms. Kavitha Kaushik, (Sr. DR)
Section 143(1)Section 143(3)Section 147Section 2(24)Section 2(24)(vi)Section 234ASection 271(1)(c)

hands of the assessee was in the nature of a quid pro quo benefit which was taxable under general provisions of section 56(1) of the Act. Her reliance on the Hon'ble ITAT decision in in the case of Jitendra Kumar Soneja v/s. ITO 72 taxmann.com

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

ITA 2985/DEL/2025[2022-23]Status: DisposedITAT Delhi17 Dec 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Mohan Lal Sharma, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 132Section 13ASection 143(3)Section 147Section 29ASection 68

turn to what is meant by 'income from other sources'. An elaboration of this expression occurs in Section 56 of the Act. 79. Section 56(1) reads as under: "56. (1) Income of every kind which is not to be excluded from the total income under this Act shall ... open with a non- obstante clause. In other words, Section 13A of the Act is not exclusive of Section 14 F or Section 56(1) of the Act. This clinches the issue. In other words, if the total income by way of voluntary contributions

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

ITA 2984/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Dec 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Mohan Lal Sharma, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 132Section 13ASection 143(3)Section 147Section 29ASection 68

turn to what is meant by 'income from other sources'. An elaboration of this expression occurs in Section 56 of the Act. 79. Section 56(1) reads as under: "56. (1) Income of every kind which is not to be excluded from the total income under this Act shall ... open with a non- obstante clause. In other words, Section 13A of the Act is not exclusive of Section 14 F or Section 56(1) of the Act. This clinches the issue. In other words, if the total income by way of voluntary contributions

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

ITA 2983/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Dec 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Mohan Lal Sharma, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 132Section 13ASection 143(3)Section 147Section 29ASection 68

turn to what is meant by 'income from other sources'. An elaboration of this expression occurs in Section 56 of the Act. 79. Section 56(1) reads as under: "56. (1) Income of every kind which is not to be excluded from the total income under this Act shall ... open with a non- obstante clause. In other words, Section 13A of the Act is not exclusive of Section 14 F or Section 56(1) of the Act. This clinches the issue. In other words, if the total income by way of voluntary contributions

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

ITA 2982/DEL/2025[2015-16]Status: DisposedITAT Delhi17 Dec 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Mohan Lal Sharma, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 132Section 13ASection 143(3)Section 147Section 29ASection 68

turn to what is meant by 'income from other sources'. An elaboration of this expression occurs in Section 56 of the Act. 79. Section 56(1) reads as under: "56. (1) Income of every kind which is not to be excluded from the total income under this Act shall ... open with a non- obstante clause. In other words, Section 13A of the Act is not exclusive of Section 14 F or Section 56(1) of the Act. This clinches the issue. In other words, if the total income by way of voluntary contributions

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

ITA 2966/DEL/2025[2021-22]Status: DisposedITAT Delhi17 Dec 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Mohan Lal Sharma, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 132Section 13ASection 143(3)Section 147Section 29ASection 68

turn to what is meant by 'income from other sources'. An elaboration of this expression occurs in Section 56 of the Act. 79. Section 56(1) reads as under: "56. (1) Income of every kind which is not to be excluded from the total income under this Act shall ... open with a non- obstante clause. In other words, Section 13A of the Act is not exclusive of Section 14 F or Section 56(1) of the Act. This clinches the issue. In other words, if the total income by way of voluntary contributions

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

ITA 2813/DEL/2025[2020-21]Status: DisposedITAT Delhi17 Dec 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Mohan Lal Sharma, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 132Section 13ASection 143(3)Section 147Section 29ASection 68

turn to what is meant by 'income from other sources'. An elaboration of this expression occurs in Section 56 of the Act. 79. Section 56(1) reads as under: "56. (1) Income of every kind which is not to be excluded from the total income under this Act shall ... open with a non- obstante clause. In other words, Section 13A of the Act is not exclusive of Section 14 F or Section 56(1) of the Act. This clinches the issue. In other words, if the total income by way of voluntary contributions

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

ITA 2812/DEL/2025[2019-20]Status: DisposedITAT Delhi17 Dec 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Mohan Lal Sharma, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 132Section 13ASection 143(3)Section 147Section 29ASection 68

turn to what is meant by 'income from other sources'. An elaboration of this expression occurs in Section 56 of the Act. 79. Section 56(1) reads as under: "56. (1) Income of every kind which is not to be excluded from the total income under this Act shall ... open with a non- obstante clause. In other words, Section 13A of the Act is not exclusive of Section 14 F or Section 56(1) of the Act. This clinches the issue. In other words, if the total income by way of voluntary contributions

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

ITA 2761/DEL/2025[2018-19]Status: DisposedITAT Delhi17 Dec 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Mohan Lal Sharma, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 132Section 13ASection 143(3)Section 147Section 29ASection 68

turn to what is meant by 'income from other sources'. An elaboration of this expression occurs in Section 56 of the Act. 79. Section 56(1) reads as under: "56. (1) Income of every kind which is not to be excluded from the total income under this Act shall ... open with a non- obstante clause. In other words, Section 13A of the Act is not exclusive of Section 14 F or Section 56(1) of the Act. This clinches the issue. In other words, if the total income by way of voluntary contributions

BRAWNY NIVESH P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-13, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 571/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Dec 2025AY 2015-16

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

Section 143Section 143(3)Section 3Section 47Section 56Section 56(2)(via)Section 56(2)(viia)

justified. The relevant extract of the order of the Ld. CIT (A) is reproduced as under: “ It is seen that as per section 56(1), income from any source that is not exempted, 'shall be chargeable to income tax, if the same is not chargeable to Income Tax under

HARKRISHEN SINGH TULI,CHANDIGARH vs. INCOME TAX OFFICER, WARD 1(3),, CHANDIGARH

In the result, appeals of the assessee are partly allowed

ITA 786/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh16 Dec 2025AY 2020-21

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 784, 785 & 786/Chd/2024 िनधा"रण वष" / A.Y. : 2012-13, 2017-18 & 2020-21 Shri Harkrishen Singh Tuli, Vs The Ito, #359, Sector 9-D, Ward 1(3), Chandigarh. Chandigarh. "ायी लेखा सं./Pan No: Afrpt6944G अपीलाथ"/Appellant ""थ"/Respondent Assessee By : Shri Harkrishen Singh Tuli, Assessee Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 16.12.2025 Date Of Pronouncement : 16.12.2025

For Appellant: Shri Harkrishen Singh Tuli, AssesseeFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 143(3)Section 147Section 148Section 2(13)Section 37Section 44ASection 56(1)

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ, च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI

HARKRISHEN SINGH TULI,CHANDIGARH vs. INCOME TAX OFFICER, WARD 1(3), CHANDIGARH

In the result, appeals of the assessee are partly allowed

ITA 785/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh16 Dec 2025AY 2017-18

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 784, 785 & 786/Chd/2024 िनधा"रण वष" / A.Y. : 2012-13, 2017-18 & 2020-21 Shri Harkrishen Singh Tuli, Vs The Ito, #359, Sector 9-D, Ward 1(3), Chandigarh. Chandigarh. "ायी लेखा सं./Pan No: Afrpt6944G अपीलाथ"/Appellant ""थ"/Respondent Assessee By : Shri Harkrishen Singh Tuli, Assessee Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 16.12.2025 Date Of Pronouncement : 16.12.2025

For Appellant: Shri Harkrishen Singh Tuli, AssesseeFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 143(3)Section 147Section 148Section 2(13)Section 37Section 44ASection 56(1)

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ, च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI

HARKRISHEN SINGH TULI,CHANDIGARH vs. INCOME TAX OFFICER, WARD 1(3), CHANDIGARH

In the result, appeals of the assessee are partly allowed

ITA 784/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh16 Dec 2025AY 2012-13

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 784, 785 & 786/Chd/2024 िनधा"रण वष" / A.Y. : 2012-13, 2017-18 & 2020-21 Shri Harkrishen Singh Tuli, Vs The Ito, #359, Sector 9-D, Ward 1(3), Chandigarh. Chandigarh. "ायी लेखा सं./Pan No: Afrpt6944G अपीलाथ"/Appellant ""थ"/Respondent Assessee By : Shri Harkrishen Singh Tuli, Assessee Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 16.12.2025 Date Of Pronouncement : 16.12.2025

For Appellant: Shri Harkrishen Singh Tuli, AssesseeFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 143(3)Section 147Section 148Section 2(13)Section 37Section 44ASection 56(1)

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ, च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI

VENUS DRUGS AND COSMETICS LTD,MUMBAI vs. ITO, WORD-8(3)(1), MUMBAI

In the result, the appe

ITA 5933/MUM/2025[2011-12]Status: DisposedITAT Mumbai26 Nov 2025AY 2011-12

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2011-12

For Respondent: None
Section 69C

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI OM PRAKASH

MRS SHIREEN J. DASTUR ,MUMBAI vs. ITO INT TAXATION WARD 2(1)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 2204/MUM/2022[2018-19]Status: DisposedITAT Mumbai04 Nov 2025AY 2018-19

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2018-19 Shireen J. Dastur Income Tax Officer, 330, Coral Avenue, (International Taxation), New Port Beach, Ward 2(1)(1), California Vs. Mumbai 92662 Usa (Pan : Ctlpd0257N) (Appellant) (Respondent) Present For: Assessee : Shri P.J. Pardiwala, Sr. Advocate & Ms. Gunjan Kakkad, Advocate Revenue : Shri Krishna Kumar, Sr. Dr Date Of Hearing : 11.08.2025 Date Of Pronouncement : 04.11.2025 O R D E R

For Appellant: Shri P.J. Pardiwala, Sr. Advocate and Ms. Gunjan Kakkad, AdvocateFor Respondent: Shri Krishna Kumar, Sr. DR
Section 144C(5)Section 234B

completing the impugned assessment. 4.5. Ld. Assessing Officer had alternatively considered the said receipts as income from other sources within the meaning of section 56(1) in the draft order passed by him u/s.144C. He noted in para-8 of the draft order that in case, the impugned transfer ... treated as capital gains, it would automatically get covered under the head “income from other sources”. He referred to section 56(1) of the Act whereby income of every kind which is not to be excluded from the total income under the Act shall be chargeable to income tax under

SHRI V. NATARAJAN (INDIVIDUAL),RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

ITA 1801/CHNY/2024[2015-16]Status: DisposedITAT Chennai31 Oct 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT
Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

incorrect on part of AO to make addition without making any independent enquiry. It is noticed that AO has held that provisions of section 56(1) (vii) (a) are not applicable as it is not Cash gifts are not received on occasion of marriage of self. Therefore, it is credit

VARADAPPAN NATARAJAN,RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

ITA 1535/CHNY/2024[2016-17]Status: DisposedITAT Chennai31 Oct 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT
Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

incorrect on part of AO to make addition without making any independent enquiry. It is noticed that AO has held that provisions of section 56(1) (vii) (a) are not applicable as it is not Cash gifts are not received on occasion of marriage of self. Therefore, it is credit

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