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784 results for “reassessment”+ Cash Depositclear

Sorted by relevance

Delhi784 Mumbai778 Chennai382 Ahmedabad333 Jaipur275 Bangalore211 Hyderabad197 Pune175 Kolkata165 Chandigarh127 Indore120 Amritsar119 Rajkot105 Visakhapatnam89 Nagpur80 Raipur79 Surat75 Cochin71 Patna60 Agra58 Guwahati41 Jodhpur30 Lucknow28 Cuttack22 Allahabad17 Dehradun6 Ranchi6 Panaji5 Varanasi5 Jabalpur5

Key Topics

Section 147124 Section 148115 Addition to Income84 Section 153A71 Section 6855 Reassessment45 Section 153D38 Cash Deposit35 Reopening of Assessment33 Section 69A

RUBY SINGH,DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2875/DEL/2022[2013-14]Status: DisposedITAT Delhi29 Sept 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR

Section 147Section 148Section 151

cash deposits in her bank account despite given opportunity and hence the AO had no alternative but to proceed to initiate the reassessment

RUBY SINGH ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

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Section 143(3)29

ITA 2876/DEL/2022[2014-15]Status: DisposedITAT Delhi29 Sept 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR

Section 147Section 148Section 151

cash deposits in her bank account despite given opportunity and hence the AO had no alternative but to proceed to initiate the reassessment

RUBY SINGH ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2878/DEL/2022[2016-17]Status: DisposedITAT Delhi29 Sept 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR

Section 147Section 148Section 151

cash deposits in her bank account despite given opportunity and hence the AO had no alternative but to proceed to initiate the reassessment

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2879/DEL/2022[2017-18]Status: DisposedITAT Delhi29 Sept 2023AY 2017-18

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR

Section 147Section 148Section 151

cash deposits in her bank account despite given opportunity and hence the AO had no alternative but to proceed to initiate the reassessment

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2881/DEL/2022[2019-20]Status: DisposedITAT Delhi29 Sept 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR

Section 147Section 148Section 151

cash deposits in her bank account despite given opportunity and hence the AO had no alternative but to proceed to initiate the reassessment

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2877/DEL/2022[2015-16]Status: DisposedITAT Delhi29 Sept 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR

Section 147Section 148Section 151

cash deposits in her bank account despite given opportunity and hence the AO had no alternative but to proceed to initiate the reassessment

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2880/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Sept 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR

Section 147Section 148Section 151

cash deposits in her bank account despite given opportunity and hence the AO had no alternative but to proceed to initiate the reassessment

ZIA RATHI,DELHI vs. INCOME TAX OFFICER WARD-44(3), DELHI

In the result, appeal filed by the assessee is allowed

ITA 1881/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Jan 2026AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalmrs. Zia Rathi, Income Tax Officer, 274, Dda Flats, Sector-1A, Ward-44(3), Dwarka Nasirpur, Vs. Delhi. New Delhi-110045. Pan-Bsvpr9218M (Appellant) (Respondent) Assessee By Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. Shri Saksham Agarwal, Ca & Shri Deepesh Garg, Adv. Department By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 04/11/2025 Date Of Pronouncement 16/01/2026 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax, National Faceless Appeal Centre (Nfac), Delhi (‘Ld. Cit(A)’ In Short) Dated 27.02.2024 In Appeal No. Cit(A), Delhi- 15/11146/2019-20 Arising Out Of The Order Passed U/S 143(3) Of The Income Tax Act, 1961 (‘The Act’ For Short) For Assessment Year 2017-18. 2. Brief Facts Of The Case Are That Assessee Is Sole Proprietor Of M/S Veezee Traders Engaged In The Business Of Trading Of Pvc Coated Imported Fabric. The Zia Rathi Vs. Ito

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 234BSection 68

reassessment proceeding, Assessing Officer enquired about the cash sales made by the appellant and accepted the factum of cash sales & generation of cash therefrom and cash deposit

SUKHPAL SINGH,GREATER NOIDA vs. INCOME TAX OFFICER WARD 5(3)(5), GAUTAM BUDH NAGAR

In the result, assessee’s appeal is allowed

ITA 1080/DEL/2024[2012-13]Status: DisposedITAT Delhi29 Aug 2024AY 2012-13

Bench: Shri Kul Bharatassessment Year: 2012-13

Section 144Section 147Section 148Section 250Section 68Section 69

deposited without any cogent evidence, without applying the mind, without acknowledging and without looking at the complete bank statement. Being a farmer, The Assessee believes in transactions by withdrawing his payment in cash and due to this the Assessee exchanged the payment from one account to another and from the second account to the first account and this issue came

DCIT, CENTRAL CIRCLE-II, NOIDA, NOIDA vs. NAGPAL FABRICS PVT. LTD., DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1596/DEL/2024[2021-22]Status: DisposedITAT Delhi18 Dec 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar[Assessment Year : 2021-22] Dcit Vs Nagpal Fabrics Pvt.Ltd. Central Circle-Ii 697 Katra Neel Chandni Noida. Chowk, New Delhi-110006. Pan-Aabcn9620F Appellant Respondent Appellant By Shri Amit Shukla, Sr. Dr Respondent By Shri Akhilesh Kumar, Adv. & Shri Govind Agarwal, Ca Date Of Hearing 21.10.2024 Date Of Pronouncement 18.12.2024

reassessment proceedings deserved to be quashed Held, yes [Para 10] [In favour of assessee) Further, in the judgment of Ld. ITAT Mumbai Bench D in the case of ACIT vs, Ramlal Jewellers (P.) Ltd. reported at [2023] 154 taxmann.com 584 (Mumbai - Trib.), has held as under: Section 68 of the Income-tax Act, 1961 Cash credit (Cash deposit

BALLU SINGH,GURGAON vs. ITO WARD -65(5), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 800/DEL/2020[2009-10]Status: DisposedITAT Delhi15 May 2023AY 2009-10

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 44ASection 69A

cash deposits aggregating to Rs 10,24,100 have been made in the bank account of the assessee, but the mere fact that these deposits have been made in a bank account does not indicate that these deposits constitute an income which has escaped assessment. The reasons recorded for reopening the assessment donot make out a case that the assessee

BALLU SINGH,GURGAON vs. ITO WARD -65(5), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 799/DEL/2020[2008-09]Status: DisposedITAT Delhi15 May 2023AY 2008-09

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 44ASection 69A

cash deposits aggregating to Rs 10,24,100 have been made in the bank account of the assessee, but the mere fact that these deposits have been made in a bank account does not indicate that these deposits constitute an income which has escaped assessment. The reasons recorded for reopening the assessment donot make out a case that the assessee

V.L JEWELLERS,DELHI vs. CIRCLE-49(1), DELHI

In the result, appeal of the assessee is allowed

ITA 836/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Mar 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.836/Del/2022 िनधा"रणवष"/Assessment Year:2017-18 बनाम V.L. Jewellers, Pr. Commissioner Of 2775, 1St Floor, Gali No. 20-21, Vs. Income Tax, Beadon Pura, Karol Bagh, Circle 49(1), New Delhi. Room No. 1202, 12, Civic Centre, Minto Road, New Delhi. Pan No. Aadfv7989A अपीलाथ" Appellant ""यथ"/Respondent

Section 142(1)Section 143(1)Section 143(3)Section 263

reassessment proceedings, the assessee submitted the details and the explanations of Rs.18,00,000 cash deposited in the bank account

ACIT, CENTRAL CIRCLE- 8 , NEW DELHI vs. NAGENDER, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6393/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Apr 2023AY 2012-13

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Neeraj Mangal, CAFor Respondent: Shri C.P. Pathak, CIT(DR)

Section 132Section 144Section 153A

cash deposit reflected in statement of Bank account maintain with PNB. It is not a case of the AO that this Bank statement was not otherwise disclosed to the Income Tax Department and was unearthed due to action of search & seizure. Therefore, it is difficult to agree with the general proposition made by the AO that there was incriminating material

ACIT, CENTRAL CIRCLE- 8 , NEW DELHI vs. NAGENDER, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6391/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Apr 2023AY 2010-11

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Neeraj Mangal, CAFor Respondent: Shri C.P. Pathak, CIT(DR)

Section 132Section 144Section 153A

cash deposit reflected in statement of Bank account maintain with PNB. It is not a case of the AO that this Bank statement was not otherwise disclosed to the Income Tax Department and was unearthed due to action of search & seizure. Therefore, it is difficult to agree with the general proposition made by the AO that there was incriminating material

ACIT, CENTRAL CIRCLE- 8 , NEW DELHI vs. NAGENDER, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6392/DEL/2018[2011-12]Status: DisposedITAT Delhi27 Apr 2023AY 2011-12

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Neeraj Mangal, CAFor Respondent: Shri C.P. Pathak, CIT(DR)

Section 132Section 144Section 153A

cash deposit reflected in statement of Bank account maintain with PNB. It is not a case of the AO that this Bank statement was not otherwise disclosed to the Income Tax Department and was unearthed due to action of search & seizure. Therefore, it is difficult to agree with the general proposition made by the AO that there was incriminating material

ACIT, CENTRAL CIRCLE- 8 , NEW DELHI vs. NAGENDER, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6390/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Apr 2023AY 2009-10

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Neeraj Mangal, CAFor Respondent: Shri C.P. Pathak, CIT(DR)

Section 132Section 144Section 153A

cash deposit reflected in statement of Bank account maintain with PNB. It is not a case of the AO that this Bank statement was not otherwise disclosed to the Income Tax Department and was unearthed due to action of search & seizure. Therefore, it is difficult to agree with the general proposition made by the AO that there was incriminating material

NEHA JEWELLERS PVT. LTD.,NEW DELHI vs. ACIT, CC-14, NEW DELHI

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 1026/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Aug 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. Arvind K. Bansal, Sr. DR

Section 142(3)Section 147Section 148

reassessment proceedings Initiated by the learned AO without valid approval of the prescribed authority under the Act is bad in law and liable to be quashed. 9 (i) On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the addition of Rs.42,46,330/- made

NEHA JEWELLERS PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-6, NEW DELHI

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 9615/DEL/2019[2010-11]Status: DisposedITAT Delhi09 Aug 2023AY 2010-11

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. Arvind K. Bansal, Sr. DR

Section 142(3)Section 147Section 148

reassessment proceedings Initiated by the learned AO without valid approval of the prescribed authority under the Act is bad in law and liable to be quashed. 9 (i) On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the addition of Rs.42,46,330/- made

ACIT, CENTRAL CIRCLE-14, NEW DELHI vs. NEHA JEWELLERS PVT. LTD., DELHI

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 1949/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Aug 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. Arvind K. Bansal, Sr. DR

Section 142(3)Section 147Section 148

reassessment proceedings Initiated by the learned AO without valid approval of the prescribed authority under the Act is bad in law and liable to be quashed. 9 (i) On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the addition of Rs.42,46,330/- made