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8 results for “house property”+ Cash Depositclear

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Key Topics

Section 14810Section 132A8Section 271D8Addition to Income5Section 2504Section 143(3)(ii)4Section 153A4Section 269S4Search & Seizure

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. SHRI GANESH PRASAD,, VARANASI

The appeal of the Revenue is allowed for statistical purposes

ITA 138/VNS/2020[2017-2018]Status: DisposedITAT Varanasi07 Feb 2023AY 2017-2018

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner Of Income - Mr. Ganesh Prasad, Tax, V. S-6/108, Golghar Katchhari, Circle-1, Aayakarbhawan, Varanasi-221002, U.P. Maqboolalam Road Varanasi-221002, U.P.

For Appellant: Shri Subash Chand Adv. & Sh. Ashutosh BhardwajFor Respondent: Shri A.K. Singh, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 69A

deposited cash of Rs. 2,02,50,000/- during the demonetization period. Thus, it is clear that in order to bring in unaccounted cash in hand as on 08.11.2016 assessee has booked bogus sales and manipulated books of accounts. Assessee has not made those sales but has credited to P and L account to bring in Cash which was unaccounted

4
Section 143(2)3

SHRI GHANSHYAM JAISWAL,,AZAMGARH vs. DY. C.I.T., CIRCLE - 1, GORAKHPUR

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

ITA 14/VNS/2020[2009-2010]Status: DisposedITAT Varanasi16 Jan 2023AY 2009-2010

Bench: Ramit Kochar

Section 132ASection 143(3)(ii)Section 153ASection 250

deposited in the said account on 03.01.2011. 3c.On the basis of warrant of authorization issued by the DDIT(Inv.), Kanpur , total cash of Rs. 9,00,000/- were requisitioned from the police authorities during the search proceedings. 3d. In view of the above, notices u/s 153A was issued on 14.02.2014, for assessment year 2006-07 to 2012-13. Notice

SHRI GHANSHYAM JAISWAL,AZAMGARH vs. DY.CIT, CIRCLE - 1,, GORAKHPUR

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

ITA 15/VNS/2020[2010-2011]Status: DisposedITAT Varanasi16 Jan 2023AY 2010-2011

Bench: Ramit Kochar

Section 132ASection 143(3)(ii)Section 153ASection 250

deposited in the said account on 03.01.2011. 3c.On the basis of warrant of authorization issued by the DDIT(Inv.), Kanpur , total cash of Rs. 9,00,000/- were requisitioned from the police authorities during the search proceedings. 3d. In view of the above, notices u/s 153A was issued on 14.02.2014, for assessment year 2006-07 to 2012-13. Notice

SHRI GHANSHYAM JAISWAL,AZAMGARH vs. DY. CIT, CIRCLE - 1, GORAKHPUR

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

ITA 16/VNS/2020[2011-2012]Status: DisposedITAT Varanasi16 Jan 2023AY 2011-2012

Bench: Ramit Kochar

Section 132ASection 143(3)(ii)Section 153ASection 250

deposited in the said account on 03.01.2011. 3c.On the basis of warrant of authorization issued by the DDIT(Inv.), Kanpur , total cash of Rs. 9,00,000/- were requisitioned from the police authorities during the search proceedings. 3d. In view of the above, notices u/s 153A was issued on 14.02.2014, for assessment year 2006-07 to 2012-13. Notice

SHRI GHANSHYAM JAISWAL,AZAMGARH vs. DY. CIT, CIRCLE - 01, GORAKHPUR

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

ITA 17/VNS/2020[2012-2013]Status: DisposedITAT Varanasi16 Jan 2023AY 2012-2013

Bench: Ramit Kochar

Section 132ASection 143(3)(ii)Section 153ASection 250

deposited in the said account on 03.01.2011. 3c.On the basis of warrant of authorization issued by the DDIT(Inv.), Kanpur , total cash of Rs. 9,00,000/- were requisitioned from the police authorities during the search proceedings. 3d. In view of the above, notices u/s 153A was issued on 14.02.2014, for assessment year 2006-07 to 2012-13. Notice

BANDANA PANDEY,GORAKHPUR vs. ADDL. CIT, RANGE - 01,, GORAKHPUR

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

ITA 106/VNS/2019[2012-2013]Status: DisposedITAT Varanasi03 Jun 2022AY 2012-2013

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 Smt. Bandana Pandey Addl. Commissioner Of Income Tax , W/O Shri Shyam Chandra V. Range-1, Gorakhpur, U.P. Pandey, 29-B, Betihata South, Awas Vikas Colony, Gorakhpur-273001, U.P. Pan:Atopb4997J (Appellant) (Respondent)

For Appellant: Shri P.K Srivastava, AdvocateFor Respondent: Shri A.K. Singh, Sr. DR
Section 144Section 269SSection 271D

property. It was also submitted that Section 269SS has no applicability, if the loan is taken by wife from husband , and vice versa , as they are close family members. It was submitted that the residential house was purchased for self use and the husband of the assessee provided financial help to the assessee for purchase of the residential house

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 213/VNS/2019[201-2011]Status: DisposedITAT Varanasi28 Dec 2022

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

depositing the money in appellants' account same has been transferred to same M/s Oven Commerce Private Limited itself. The appellant has no connection with this company nor any business done in her name. The appellant has filed an online FIR against the said company a copy of which is submitted before your honor for perusal. An affidavit Assessment Years

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 214/VNS/2019[2009-2010]Status: DisposedITAT Varanasi28 Dec 2022AY 2009-2010

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

depositing the money in appellants' account same has been transferred to same M/s Oven Commerce Private Limited itself. The appellant has no connection with this company nor any business done in her name. The appellant has filed an online FIR against the said company a copy of which is submitted before your honor for perusal. An affidavit Assessment Years