Section 6DD of the Income Tax Act

The decision most relied on for Section 6DD is Attar Singh Gurmukh Singh v. ITO (191 ITR 667), cited in 254 of the 42 judgments on BharatTax that turn on this section.

Leading authorities on Section 6DD

Attar Singh Gurmukh Singh v. ITO
191 ITR 667 · 1991 · Supreme Court
254
citing judgments

Section 40A(3) is not absolute, and its application considers business expediency, practical difficulties, and other relevant factors, while keeping in mind its objective to curb the practice of ploughing unaccounted money into the system.

Mudiam Oil Co. v. ITO
92 ITR 519 · 1973 · High Court
35
citing judgments

Section 40A(3) and Rule 6DD are intended to regulate business transactions, prevent the use of unaccounted money, and reduce the chances of using black money. Payments made by crossed cheque or draft facilitate verification of genuineness and source of funds.

Girdharilal Goenka v. CIT
179 ITR 122 · 1989 · High Court
31
citing judgments

The Assessing Officer should exercise discretion under Section 40A(3) by considering business expediency, surrounding circumstances, and the facts of each case, balancing legal requirements with assessee hardship, rather than relying solely on Board circulars.

Sri Renukeswara Rice Mills v. ITO
93 ITD 263 · 2005 · ITAT
27
citing judgments

Cash payments made to farmers are exempt from Section 40A(3) disallowance if the payment is routed through the payee's bank account and is traceable, ensuring the payee receives the funds.

CIT v. Suresh Kumar Agarwal
249 ITR 113 · 2001 · High Court
10
citing judgments
CIT v. Avtar Singh & Sons.
194 ITR 80 · 1992 · High Court
4
citing judgments
Navsari Waste Cotton Products v. CIT
163 ITR 378 · 1987 · High Court
3
citing judgments
Singh vs. ITO (1991) 97 CTR (SC) 251: (1991) 191 ITR 667 (SC): JT 1991 (3) SC 352 and CIT v. Union Agencies
166 ITR 529 · 1987 · High Court
3
citing judgments

Judgments on Section 6DD

MANGAL SINGH KHATANA,GHAZIABAD vs. ITO, WARD- 1(4), GHAZIABAD

In the result, all the 04 appeals of the assessee are dismissed in the aforesaid manner

ITA 314/DEL/2018[2010-11]Status: DisposedITAT Delhi08 Apr 2026AY 2010-11

Bench: Shri Mahavir Singh & Shri Manish Agarwal

For Appellant: Sh. Vaibhav Srivastava, Adv. & Sh. Saubhagya AgarwalFor Respondent: Ms. Ankush Kalra, Sr. DR
Section 143(2)Section 143(3)Section 147

INCOME TAX OFFICER, WARD -2, WARDHA, WARDHA vs. PADMAKAR KRUSHNAJI WARBHE, HINGANGHAT

In the result, the appeal of the revenue is dismissed

ITA 377/NAG/2024[2018-19]Status: DisposedITAT Nagpur12 Mar 2026AY 2018-19
Section 143(3)Section 254(1)Section 40A(3)

SHANKARLAL PRAYAGCHAND PUROHIT,SURAT vs. ITO, WARD 1(2)(1), SURAT

In the result, the appeal of the assessee is allowed

ITA 714/SRT/2025[2022-23]Status: DisposedITAT Surat18 Feb 2026AY 2022-23

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 250Section 40A(3)

ARJUN KESHAVA MURTHY PERIKAL,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(3)(1), BENGALURU

ITA 810/BANG/2025[2016-17]Status: DisposedITAT Bangalore12 Feb 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri H Anil Kumar, CAFor Respondent: Shri Ganesh R Ghale, Advocate – Standing
Section 142(1)

PRAMUKH METAL QUARRY,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(5), VADODARA

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

ITA 394/AHD/2024[2008-09]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2008-09

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2008-09

For Appellant: Shri Kinjal Shah, C.AFor Respondent: Shri Veerbadram Vislavath, Sr. D.R
Section 147Section 148Section 40Section 40A(3)Section 40a

SAHARA INDIA COMMERCIAL CORP. LTD.,KOLKATA vs. ACIT, CC- 1, NEW DELHI

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

ITA 1893/DEL/2018[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

DCIT, NEW DELHI vs. M/S. SAHARA INDIA COMMERCIAL CORPORATION LTD., KOLKATA

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

ITA 2620/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Dec 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

MIRHA EXPORTS PRIVATE LTD., DELHI vs. DCIT CENTRAL CIRCLE, GZBD

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 658/DEL/2022[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

MIRHA EXPORTS PRIVATE LTD. ,DELHI vs. DCIT CENTRAL CIRCLE, GZBD, UTTAR PRADESH

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 657/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

MIRHA EXPORTS PRIVATE LTD. ,DELHI vs. DCIT CENTRAL CIRCLE, GZBD , U.P

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 655/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

DCIT CENTRAL CIRCLE GZBD, HAPUR vs. MIRHA EXPORTS PRIVATE LTD. , DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 1234/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

SRI KRISHA TRADERS,SIVAGANGAI vs. DCIT, NON CORPORATE CIRCLE-1,, MADURAI

In the result, the appeal of the assessee is allowed

ITA 2223/CHNY/2025[2017-18]Status: DisposedITAT Chennai12 Dec 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2223/Chny/2025 िनधा%रण वष% /Assessment Year: 2017-18

For Appellant: Mr. N. Vijay Kumar, C.A *+For Respondent: Ms. Babitha, JCIT
Section 139(1)Section 147Section 148Section 250Section 40A(3)

DAMODARAM SURESH,GOBICHETTIPALAYAM vs. ITO, WARD 1(1), ERODE, ERODE

In the result, the appeal of the assessee is dismissed

ITA 2715/CHNY/2024[2017-18]Status: DisposedITAT Chennai05 Dec 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.2715/Chny/2024 ननिाारण वर्ा /Assessment Year: 2017-18 Damodaran Suresh, The Income Tax Officer, Prop. Sumy Electronic, Vs. Ward-1(1), No.52, Main Road, Erode. Gobichettipalayam Tamil Nadu - 638 452. [Pan: Aijps3460M] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.Girish Kumar, Advocate प्रत्यर्थी की ओर से /Respondent By : Mr.Bipin, C.N, Cit सुनवाई की तारीख/Date Of Hearing : 08.09.2025 घोर्णा की तारीख /Date Of Pronouncement : 05.12.2025 आदेश / O R D E R Per Manu Kumar Giri (): The Captioned Appeal Filed By The Assessee Is Directed Against Order Of The Ld. Principal Commissioner Of Income Tax, Coimbatore-1 [Pcit] Dated 09.02.2024 For Assessment Year 2017-18. 2. There Is A Delay Of 198 Days In Filing This Appeal. The Assessee Has Filed Petition Along With Affidavit For Condonation Of Delay Stating Damodaram Suresh :- 2 -: Therein The Reasons For Belated Filing Of The Appeal. On Perusal Of The Aforesaid Reasons In The Condonation Application, We Are Of The View That There Is Sufficient Cause For Belated Filing Of This Appeal. Hence, We Condone The Delay In Filing This Appeal & Proceed To Dispose Of The Appeals On Merits.

For Appellant: Mr.Girish Kumar, AdvocateFor Respondent: Mr.Bipin, C.N, CIT
Section 143(3)Section 263Section 4Section 40A(3)

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), KOLKATA, KOLKATA vs. AXIS OVERSEAS LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2425/KOL/2024[2013-14]Status: DisposedITAT Kolkata03 Dec 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dy. Commissioner Of Income Tax, Cc 1(1), Kolkata Axis Overseas Limited Aaykar Bhawan Poorva, 21A, Shakespeare Sarani, Vs. 3Rd Floor, Kolkata-700107, Kolkata-700107, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aagca7497L Assessee By : Shri Siddharth Agarwal, Ar Revenue By : Shri P.N. Barnwal, Dr Date Of Hearing: 13.11.2025 Date Of Pronouncement: 03.12.2025

For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri P.N. Barnwal, DR
Section 133(6)Section 68

DCIT, MUMBAI vs. CHANDMIYA MIYAJAN QURESHI, MUMBAI

In the result, appeal filed by the revenue bearing ITA No

ITA 5172/MUM/2024[2012]Status: DisposedITAT Mumbai24 Nov 2025

Bench: SHRI. OM PRAKASH KANT (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Tanzil R. PadvekarFor Respondent: Shri Virqabhadra Mahajan, (SR. DR)
Section 139(1)Section 143(3)Section 148Section 250Section 40A(3)

KANAIYA FOOD PRODUCTS,JAMKANDORANA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT

In the result, appeal filed by the assessee, is allowed

ITA 336/RJT/2024[2017-18]Status: DisposedITAT Rajkot28 Oct 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 336/Rjt/2024 (Assessment Year: 2017-18) (Hybrid Hearing) Kanaiya Food Products, Vs. The Principal Commissioner Of A A, Dhoraji Jamkandorana Income Tax-1, Rajkot 2Nd Floor, Aaykar Bhawan, Race Road, Near Gujarat Pani Purvatha Tank, Course Ring Road, Rajkot Jamkandodrana-360405 Rajkot-361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamfk9437F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR
Section 147Section 263Section 40ASection 40A(3)

SANJEEV KUMAR RANA,ROPAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHANDIGARH

The appeal stands allowed in terms of our above order

ITA 706/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh14 Oct 2025AY 2015-16

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं. / Ita No.706/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2015-16) Shri Sanjeev Kumar Rana Pr. Cit बनाम/ Vs. 93-Kiln Area, Nangal Ropar Sector -17E (Punjab) 140124. Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aespk-7126-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Parikshit Aggarwal (Ca)(Virtual) –Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit)(Virtual) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 07-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 14/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. By Way Of This Appeal, The Assessee Assails Invocation Of Revisionary Jurisdiction U/S 263 By Ld. Pr. Commissioner Of Income Tax, Chandigarh-1 (Pr. Cit) For The Assessment Year (Ay) 2015-16 Vide Impugned Order Dated 10-05-2023 Proposing Revision Of An Assessment As Framed By Ld. Assessing Officer [Ao] U/S.143(3) Of The Act On 12-10-2017. 2. Briefly Stated, The Assessee Was Assessed U/S 143(3) On 12-10-2017 Wherein The Income Of The Assessee Was Determined At Rs.8.79 Lacs After

For Appellant: Shri Parikshit Aggarwal (CA)(Virtual) –Ld. ARFor Respondent: Smt. Kusum Bansal (CIT)(Virtual) – Ld. DR
Section 143(3)Section 263Section 40A(3)Section 68

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for Assessment Years

ITA 407/BANG/2025[2015-16]Status: DisposedITAT Bangalore09 Oct 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

YASH INFRATECH,LUCKNOW vs. ACIT, RANGE-1, LUCKNOW

ITA 513/LKW/2024[2015-16]Status: DisposedITAT Lucknow19 Sept 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Yash Infratech V. The Acit A-78, Indira Nagar Range 1 Lucknow (U.P) Lucknow Tan/Pan:Aabfy1381R (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 143(2)Section 143(3)Section 40ASection 40A(3)

SS GROUP (P) LTD,HARYANA vs. ACIT CIRLCE-4(1), GURGAON, HARYANA

In the result, the appeal filed by the assessee is allowed

ITA 1094/DEL/2025[2015-16]Status: DisposedITAT Delhi17 Sept 2025AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Sudhir Kumarm/S. Ss Group (P) Ltd., Vs. Acit, Circle 4 (1), Ss House, Plot No.77, Sector 44, Gurgaon. Sector 45, Gurgaon – 122 001 (Haryana). (Pan : Aadcr8945B) (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate Shri Saksham Agarwal, Ca Revenue By : Ms. Amisha S. Gupt, Cit Dr Date Of Hearing : 14.08.2025 Date Of Order : 17.09.2025 O R D E R Per S.Rifaur Rahman,Am: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 07.02.2025 For The Assessment Year 2015-16 Affirming The Penalty Order Dated 21.03.2022 Passed U/S 271(1)(C) Of The Income-Tax Act, 1961 (For Short ‘The Act’).

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 271(1)(c)Section 40A(3)

Showing 1–20 of 42 · Page 1 of 3