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“annual information statement”

Chapter XIV - Assessment ProcedureSection 285BBSection 285BB51 judgments

Judgments citing annual information statement

Deputy Commissioner of Income-Tax, Central Circle-3, Ambedkar Circle vs. Shweta Chordia, C-Scheme

10. As a result, finding no merit in these appeals filed by the department,

ITA 285/JPR/2025[2014-15]Status: DisposedITAT Jaipur03 Apr 2025AY 2014-15

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
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, Ambedkar Circle vs. Shweta Chordia, C-Scheme Jaipur

10. As a result, finding no merit in these appeals filed by the department,

ITA 102/JPR/2025[2013-14]Status: DisposedITAT Jaipur03 Apr 2025AY 2013-14

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
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, Central Circle-4, Jaipur vs. Abhishek Mishra, Jaipur

In the result, the appeal of the Department and C

ITA 1173/JPR/2024[2012-13]Status: DisposedITAT Jaipur01 Apr 2025AY 2012-13

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

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Shri P.P. Meena, CIT-DR (Thru: V.H) a fu/kZkfjrh dh vksj ls@
Section 147Section 148Section 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, Central Circle, Jaipur vs. Manoj Kala, Jaipur

Appeal is hereby dismissed as having become infructuous

ITA 1172/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Mar 2025AY 2015-16

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Anoop Bhatia, C.AFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 142(1)Section 147Section 148Section 153ASection 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- 6 DCIT vs. Manoj Kala disclosure of income of Rs. 150/-, The AO under Section 153A and 1530 shall pass order dealing

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. Kailash Chand Hirawat, Jaipur

Appeal is hereby dismissed as having become infructuous

ITA 1175/JPR/2024[2011-12]Status: DisposedITAT Jaipur06 Feb 2025AY 2011-12

Bench: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM आयकर अपील सं./ITA No. 1175/JPR/2024 निर्धारण वर्ष / Assessment Year: 2011-12 Deputy Commissioner of Income Tax, बनाम Sh. Kailash Chand Hirawat Central Circle-4, VS. 9, Narain Singh Road, Jaipur. Jaipur. अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: AAKPH9224R निर्धारिती की ओरसे / Assesseeby : Shri Rohan Sogani, C.A. राजस्व की ओरसे / Revenue by: Shri Arvind Kumar, CIT-DR, Mrs. Anita Rinesh, JCIT-DR सुनवाई क

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Shri Arvind Kumar, CIT-DR &
Section 132Section 147Section 148Section 153ASection 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 1530 shall pass order dealing with income ... 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

Shri Karshni Metals Pvt Ltd, New Delhi vs. ITO Ward - 23(3), New Delhi

The Appeal of the assessee is allowed

ITA 5079/DEL/2019[2010-11]Status: DisposedITAT Delhi27 Aug 2024AY 2010-11

Bench: Sh. M. Balaganesh & Shri Anubhav Sharmai.T.A. No. 5079/Del/2019 (A.Y 2010-11)

For Appellant: Sh. Ved Jain, Adv and Ms
Section 147Section 148Section 153ASection 153CSection 250Section 68

Shri Karshni Metals Pvt. Ltd. Vs. ITO 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, the total

Sadiq Charitable Trust, Chennai vs. CIT Eemptions, Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 932/CHNY/2024[-]Status: DisposedITAT Chennai26 Jun 2024

Bench: HON’BLE SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: NoneFor Respondent: Shri. V. Nandakumar, IRS, CIT
Section 12ASection 12A(1)(ac)

attention only when our Chartered accountant logged into the portal during the month of march 2024 to check registration validity and to review Annual information statement while conducting audit for the Fy 2023- 24. And moreover, we neither aware of the brass tacks of the income tax nor have ... knowledge of purported notice 11.08.2023 when assessee’s Chartered Accountant logged into the portal to check the registration validity and review Annual information statement while conducting audit for the FY 2023-24 hence assessee prayed for an opportunity of hearing before the Ld.CIT(E). The ld.DR relied on the impugned

Saloni Singhal Khandelwal, Delhi vs. ACIT, Circle 67(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 999/DEL/2023[2018-19]Status: DisposedITAT Delhi05 Oct 2023AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Shri KVS Gupta, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 143(1)Section 143(1)(a)Section 154Section 193(9)Section 199

employed with Price I.T.A. No.999/Del/2023 3 Waterhouse Coopers Pvt. Ltd. (PwC) at the relevant time in the Financial Year 2017-18. As per Annual Information Statement of the Income Tax Department shown in Form 26AS, the salary of the assessee was reported at Rs.1,81,42,639/- and the employer

Golden Traders, Amroha vs. ITO Ward 1(4), Amroha

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

ITA 1023/DEL/2023[2018-19]Status: DisposedITAT Delhi31 Aug 2023AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Shri Nitin Gulati, AdvFor Respondent: Shri K. K. Mishra, Sr.DR
Section 143(2)Section 144Section 144BSection 282

Consequently, the Assessing Officer passed assessment order u/s. 144 on 22.04.2021 by recording reasons and made following additions: a) As seen from the Annual Information Statement i.e., Form-26AS available with the department, the assessee has made purchases to the tune of Rs. 4,08,66,492/- from M/s Indus

Shakti Singh Gulia, Bahadurgarh vs. ITO, Ward- 4, Rohtak

In the result, the appeal of the assessee for Assessment Year

ITA 4618/DEL/2019[2015-16]Status: DisposedITAT Delhi15 Jun 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Manoj Kumar, CAFor Respondent: Ms. Meenakshi Dohare, Addl.CIT
Section 143(3)Section 40A(3)

through banking channel. This notwithstanding, tax on liquor purchases have been collected on all the party-wise purchases and reflected in the Annual Information Statement (AIS) prepared by the Income Tax Department. Thus, the transactions carried out in cash are duly reported and made available under the lens

Shakti Singh Gulia, Bahadurgarh vs. ITO, Ward- 4, Rohtak

In the result, the appeal of the assessee for Assessment Year

ITA 6115/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jun 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Manoj Kumar, CAFor Respondent: Ms. Meenakshi Dohare, Addl.CIT
Section 143(3)Section 40A(3)

through banking channel. This notwithstanding, tax on liquor purchases have been collected on all the party-wise purchases and reflected in the Annual Information Statement (AIS) prepared by the Income Tax Department. Thus, the transactions carried out in cash are duly reported and made available under the lens