← All Phrases

“annual information statement”

Chapter XIV - Assessment ProcedureSection 285BBSection 285BB51 judgments

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, , JAIPUR vs. GOPAL PRASAD GUPTA, JAIPUR

The appeals of the revenue are dismissed

ITA 1765/JPR/2025[2013-14]Status: DisposedITAT Jaipur23 Mar 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

For Appellant: Sh. Rajnikant Bhatra, CAFor Respondent: Sh. Rajesh Ojha, CIT
Section 147Section 148Section 153CSection 250

sources. For Illustration:- An assessee had returned income of Rs.100, undisclosed income of Rs.200 is unearthed during search and there is information from annual information statement of non-disclosure of income of Rs.150/-. The AO under Section 153A and 153C shall pass order dealing with income of Rs.100+Rs.200+Rs.150

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. GOPAL PRASAD GUPTA, JAIPUR

The appeals of the revenue are dismissed

ITA 1764/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Mar 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

For Appellant: Sh. Rajnikant Bhatra, CAFor Respondent: Sh. Rajesh Ojha, CIT
Section 147Section 148Section 153CSection 250

sources. For Illustration:- An assessee had returned income of Rs.100, undisclosed income of Rs.200 is unearthed during search and there is information from annual information statement of non-disclosure of income of Rs.150/-. The AO under Section 153A and 153C shall pass order dealing with income of Rs.100+Rs.200+Rs.150

VEERASWAMY SUBRAMANIAM SAIRAM,AVARAMPALAYAM vs. ACIT, NCC-1,, COIMBATORE

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

ITA 3187/CHNY/2025[2023-24]Status: DisposedITAT Chennai04 Mar 2026AY 2023-24

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.3187/Chny/2025 िनधा"रण वष"/Assessment Year: 2023-24 Veeraswamy Subramaniam Sairam, Vs. The Assistant Commissioner Of C-320, Manchester Grand, Mg Road, Income Tax, Avarampalayam 641 006. Non Corporate Circle 4, Coimbatore. [Pan:Aiaps4787Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Girish Kumar, Advocate ""थ" की ओर से/Respondent By : Ms. T. Mythili, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.02.2026 घोषणा की तारीख /Date Of Pronouncement : 04.03.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 09.10.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2023-24. 2. The Assessee Raised 10 Grounds Of Appeal Amongst Which Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In Confirming The Order Passed Under Section 154 Of The Income

For Appellant: Shri S. Girish Kumar, AdvocateFor Respondent: Ms. T. Mythili, JCIT
Section 154

paper book showing no claim under her PAN. Further, it is noted that the 3 I.T.A. No.3187/Chny/25 assessee corrected the discrepancy in the annual information statement for short AIS, which was ignored during the course of processing the return of income of assessee. Therefore, considering the submissions of assessee, material

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6(1)(1), MAHARASHTRA

ITA 6703/MUM/2025[2023-24]Status: DisposedITAT Mumbai06 Feb 2026AY 2023-24

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. Ita No. 6663/Mum/2025 (Assessment Year: 2017-18) 2. Ita No. 6701/Mum/2025 (Assessment Year: 2018-19) 3. Ita No. 6702/Mum/2025 (Assessment Year: 2022-23) & 4. Ita No. 6703/Mum/2025 (Assessment Year: 2023-24) Aditya Birla Sun Life Dcitcircle-6(1)(1), Amc Limited, Room No. 502, 5Th 17Th Floor, One World Vs. Floor, Aayakar Centre Tower-1, Jupiter Bhavan, M. K. Mill Compount, 841, Road, Churchgate, Senapati Bapat Marg, Mumbai-400 020 Delisle Road, S.O. Mumbai-400 013 Pan/Gir No. Aaacb6134D (Applicant) (Respondent) Assessee By Shri Ronak Doshi, Shri Shrey Agrawal & Shri Aadish Jain, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

funds, the assessee had considered redemption of 30,00,000 units of Aditya Birla Sun Life Nifty 50 ETF, whereas, as per the Annual Information Statement (AIS) for F.Y. 2022–23, the assessee had in fact redeemed 35,00,000 units of the said fund. 87. Accordingly, the Assessing Officer

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 6(1)(1), MAHARASHTRA

ITA 6702/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Feb 2026AY 2022-23
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 270ASection 36(1)(va)Section 40Section 43BSection 80G

funds, the assessee had considered redemption of\n30,00,000 units of Aditya Birla Sun Life Nifty 50 ETF, whereas,\nas per the Annual Information Statement (AIS) for F.Y. 2022–23,\nthe assessee had in fact redeemed 35,00,000 units of the said\nfund.\n87. Accordingly, the Assessing Officer

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6 (1)(1), MAHARASHTRA

ITA 6701/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Feb 2026AY 2018-19
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 270ASection 36(1)(va)Section 40Section 43BSection 80G

funds, the assessee had considered redemption of\n30,00,000 units of Aditya Birla Sun Life Nifty 50 ETF, whereas,\nas per the Annual Information Statement (AIS) for F.Y. 2022–23,\nthe assessee had in fact redeemed 35,00,000 units of the said\nfund.\n87. Accordingly, the Assessing Officer

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(1), MAHARASHTRA

ITA 6663/MUM/2025[2017-18]Status: DisposedITAT Mumbai06 Feb 2026AY 2017-18
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

funds, the assessee had considered redemption of\n30,00,000 units of Aditya Birla Sun Life Nifty 50 ETF, whereas,\nas per the Annual Information Statement (AIS) for F.Y. 2022–23,\nthe assessee had in fact redeemed 35,00,000 units of the said\nfund.\n87. Accordingly, the Assessing Officer

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. VIJAY KUMAR SANCHETI, JAIPUR

Appeals are hereby dismissed being not maintainable

ITA 945/JPR/2025[2016-17]Status: DisposedITAT Jaipur08 Oct 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No.943 to 945/JPR/2025 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 | The ACIT, Central Circle-4, Jaipur. | बनाम | Vs. | विजय कुमार संचेती D-43, सुभास मार्ग, Scheme, Jaipur. | C- | प्रत्यर्थी / Respondent स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AEVPS8687Q अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by : Shri Mukesh Soni, Advocate राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh

For Appellant: Shri Mukesh Soni, AdvocateFor Respondent: Mrs. Anita Rinesh, JCIT-DR a
Section 143Section 147Section 148Section 153ASection 153C

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of non-disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. VIJAY KUMAR SANCHETI, JAIPUR

Appeals are hereby dismissed being not maintainable

ITA 944/JPR/2025[2015-16]Status: DisposedITAT Jaipur08 Oct 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No.943 to 945/JPR/2025 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 | The ACIT, Central Circle-4, Jaipur. | बनाम Vs. | Vijay Kumar Sancheti D-43, Subhash Marg, C- Scheme, Jaipur. | प्रत्यर्थी / Respondent स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AEVPS8687Q अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by : Shri Mukesh Soni, Advocate राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh

For Appellant: Shri Mukesh Soni, AdvocateFor Respondent: Mrs. Anita Rinesh, JCIT-DR a
Section 143Section 147Section 148Section 153ASection 153C

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of non-disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. VIJAY KUMAR SANCHETI, JAIPUR

Appeals are hereby dismissed being not maintainable

ITA 943/JPR/2025[2014-15]Status: DisposedITAT Jaipur08 Oct 2025AY 2014-15

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

For Appellant: Shri Mukesh Soni, AdvocateFor Respondent: Mrs. Anita Rinesh, JCIT-DR a
Section 143Section 147Section 148Section 153ASection 153C

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of non-disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income

DEPUTY COMMISSIONER OF INCOME TAX (IT), VISAKHAPATNAM vs. SHRI APPARAO MUKKAMALA, USA

In the result, the appeal filed by the revenue is dismissed, while for the cross-objection filed by the assessee is allowed

ITA 354/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

Section 144C(3)Section 147Section 148Section 153CSection 69A

sources. For Illustration:- An assessee had returned income of Rs.100, undisclosed income of Rs.200 is unearthed during search and there is information from annual information statement of non-disclosure of income of Rs.150/-. The AO under Section 153A and 153C shall pass order dealing with income of Rs.100+Rs.200+Rs.150

DY. COMMISSIONER OF INCOME-TAX, JAIPUR vs. RAKESH KUMAR JAIN, JAIPUR

In the result, appeal of the Revenue is dismissed

ITA 860/JPR/2025[2011-12]Status: DisposedITAT Jaipur26 Sept 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Miss Twinkle Jain, AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 143(2)Section 148Section 154

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of nondisclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income of Rs. 100+Rs.200

ASSISTANT COMMISSIONER OF INCOME TAX, ALWAR vs. RAJENDRA KUMAR MUNDRA, JAIPUR

In the result, appeal of the Revenue is dismissed

ITA 454/JPR/2025[2011-12]Status: DisposedITAT Jaipur26 Sept 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 143(1)Section 143(2)Section 148Section 153CSection 250

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of nondisclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income of Rs. 100+Rs.200

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. DAMODAR PRASAD PARWAL, JAIPUR

In the result, the appeal of the Revenue is dismissed as indicated hereinabove

ITA 959/JPR/2025[2011-12]Status: DisposedITAT Jaipur23 Sept 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Rohan Sogani, CA (Thru:VC)For Respondent: Mrs. Anita Rinesh, JCIT-DR fu/kZkfjrh dh vksjls@
Section 132Section 143(3)Section 147Section 148Section 153C

Illustration:- An assesee had returned income of Rs. 100, undisclosed income of Rs.200 is unearthed during search and there is information from annual information statement of non- disclosure of income of Rs. 150/-. The AO under Section 153A and 153C shall pass order dealing with income

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. GORDHAN DAS MAHESHWARI, JAIPUR

In the result, the appeal of the Revenue is dismissed as indicated hereinabove

ITA 958/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Sept 2025AY 2014-15

Bench: BEFORE: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri R.K. Bhatra, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR fu/kZkfjrh dh vksjls@
Section 132Section 147Section 148Section 153C

Illustration:- An assesee had returned income of Rs. 100, undisclosed income of Rs.200 is unearthed during search and there is information from annual information statement of non- disclosure of income of Rs. 150/-. The AO under Section 153A and 153C shall pass order dealing with income

MUSADDILAL MANSARAM INFRASTRUCTURE PVT. LTD., BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR

The appeal of the assessee is allowed, whereas the appeal of revenue stands dismissed

ITA 160/RPR/2025[2015-16]Status: DisposedITAT Raipur18 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 160/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 149Section 149(1)(a)Section 151Section 153CSection 50C(2)Section 56(2)(vii)

sources. For Illustration:- An assessee had returned income of Rs.100, undisclosed income of Rs.200 is unearthed during search and there is information from annual information statement of non-disclosure of income of Rs.150/-. The AO under Section 153A and 153C shall pass order dealing with income of Rs.100+Rs.200+Rs.150

INCOME TAX OFFICER-1(1), BILASPUR vs. MUSADDILAL MANSARAM INFRASTRUCTURE PVT. LTD. , BILASPUR

The appeal of the assessee is allowed, whereas the appeal of revenue stands dismissed

ITA 153/RPR/2025[2015-16]Status: DisposedITAT Raipur18 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 160/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 149Section 149(1)(a)Section 151Section 153CSection 50C(2)Section 56(2)(vii)

sources. For Illustration:- An assessee had returned income of Rs.100, undisclosed income of Rs.200 is unearthed during search and there is information from annual information statement of non-disclosure of income of Rs.150/-. The AO under Section 153A and 153C shall pass order dealing with income of Rs.100+Rs.200+Rs.150

SH. NANU RAM CHOYAL,JAIPUR vs. ITO, WARD-BEHROR, ALWAR, ALWAR

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

ITA 1015/JPR/2025[2011-12]Status: DisposedITAT Jaipur28 Aug 2025AY 2011-12

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 154

making addition of Rs. 6,75,000/- on the ground of cash deposit in bank. This addition was made on the basis of Annual Information Statement received by AO. In fact only 2,25,000/- is deposited in cash in bank account no. 14412191011094 of Oriental Bank of Commerce ... Copy of bank statement enclosed. This is apparent on record that above transaction of Rs. 2,25,000/- reflected three times in the annual information statement. This fact can be verified from AO's record. 5 SHRI NANU RAM CHOYAL VS ITO,WARD-BEHROR, ALWAR Hence your honour is humbly

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. RAJENDRA KUMAR MUNDRA, JAIPUR

7. As a result, the appeal filed by the department is hereby dismissed being not maintainable

ITA 960/JPR/2025[2013-14]Status: DisposedITAT Jaipur22 Aug 2025AY 2013-14

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR (through V.C.)
Section 143Section 147Section 148Section 153ASection 153C

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of non- disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. GIRRAJ PEASAD SODHANI, JAIPUR

Appeal is hereby dismissed being not maintainable

ITA 954/JPR/2025[2012-13]Status: DisposedITAT Jaipur22 Aug 2025AY 2012-13

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. R.K. Bhatra, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR (through V.C.)
Section 143Section 147Section 148Section 153ASection 153C

sources. For Illustration: An assessee had returned income of Rs.100, undisclosed Income of Rs.200 is unearthed during search and there is information from annual information statement of non- disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing with income

Showing 1–20 of 51 · Page 1 of 3