How many judgments cite 1. Mehul Vyas v. ITO?

21 judgments on BharatTax cite 1. Mehul Vyas v. ITO (80 Taxmann.com 311), spanning 2021 to 2026.

Which sections of the Income Tax Act does 1. Mehul Vyas v. ITO come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 68, Section 133(6), Section 151.

1. Mehul Vyas v. ITO

80 Taxmann.com 311Income Tax Appellate Tribunal2017#5571 most cited

What is 1. Mehul Vyas v. ITO authority for?

The ITAT held that invoking Section 68 for unexplained cash credits is not legally sustainable if the assessee has not maintained proper books of accounts. Bank passbooks alone do not constitute books of account.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

Mehul Vyas v. ITO · Section 68 · unexplained cash credit · books of accounts · bank passbook · genuineness of transaction · income from other sources · assessment procedure

Sections most often in play

Section 143(3)Section 147 Section 148 Section 68 Section 133(6)Section 151 Section 250 Section 253(5)

Issues it is cited on

addition under section 68 unexplained cash credit rule 46a genuineness of the transaction income from other sources income-tax officer section 68 unexplained investment previous year section 69 person section 13

Judgments citing 1. Mehul Vyas v. ITO

NILESH JAIN,INDORE vs. INCOME TAX OFFICER 1(1), INDORE, INDORE

Appeal is partly allowed

ITA 631/IND/2025[2011-12]Status: DisposedITAT Indore17 Apr 2026AY 2011-12

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2011-12 Nilesh Jain, Ito 1(1) 1, Gandhi Chowk, Indore बनाम/ Chandrawati Ganj Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Ajxpj3919M Assessee By Shri Pankaj Mogra, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.04.2026 Date Of Pronouncement 17.04.2026

Section 143(3)Section 147Section 148Section 253(5)Section 44ASection 68

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Assessment Year:2011-12 Nilesh Jain, ITO 1(1) 1, Gandhi Chowk, Indore बनाम/ Chandrawati Ganj Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AJXPJ3919M Assessee by Shri Pankaj Mogra, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 13.04.2026 Date of Pronouncement 17.04.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 26.09.2024 passed by learned Commissioner of Income-Tax…

PERUMAL SEKAR,SALEM vs. ITO, WARD 1(2). SALEM, SALEM

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

ITA 1830/CHNY/2025[2012-13]Status: DisposedITAT Chennai29 Dec 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. T. S. Lakshmi Venkataraman, F.C.AFor Respondent: Shri. Goutami Manivasagam, JCIT

Section 133(6)Section 147Section 148Section 151Section 250Section 68

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1830/Chny/2025 "नधा%रण वष% / Assessment Year: 2012-13 Perumal Sekar, ITO, 514, B, Arputhavasal, vs. Ward -1(2), Anna Nagar 1st Street, Salem. Near Class Factory, Attur, Salem – 636 102. [PAN: CRPPS-0022-J] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. T. S. Lakshmi Venkataraman, F.C.A. ()यथ' क* ओर से/…

M/S BAJRANG LAL JINDAL,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-I, KANPUR

In the result, the appeal of the assessee is allowed

ITA 373/LKW/2017[2008-09]Status: DisposedITAT Lucknow20 Nov 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2008-09 M/S Bajrang Lal Jindal, 140, Vs. Asstt. Commissioner Of Income Anandpuri, Kanpur, U.P. Tax-I, Kanpur Pan: Aanpj5660J (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. Amit Kumar, Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 20.11.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A)- Kanpur, Confirming The Addition Of Rs. 1,46,11,400/- Made To The Returned Income Of The Assessee As Unexplained Cash Credits By The Assessing Officer In His Order Dated 31.03.2016 For The Assessment Year 2008-09. The Grounds Of Appeal Are As Under: - “1. That The Ld. Cit (A) I, Kanpur Has Erred In Confirming Addition Of Rs. 14611400.00 To The Returned Income Of The Assessee As Unexplained Cash Credits. 2. That The Reasons Recorded For Initiation Of Proceedings U/S 147 By Issue Of Notice U/S 148 Were Based On Improper Premise & Accordingly No Legal & Factual Lengs To Stand & Acordingly All Subsequent Proceedings Are Bad In Law. 3. That The Observation Of The Ld. Cit (A) I, Kanpur Confirming View Of Ld. A O That M/S. Maa Devasar Commodity Is Inexistant Is Factually Incorrect. 4. That Ld. Cit (A) I, Kanpur Has Erred In Not Appreciating The Fact That When The Beneficiary Of The Funds Are Not The Assessee, There Could Be No Addition In His Hands.

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. Amit Kumar, DR

Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2008-09 M/s Bajrang Lal Jindal, 140, vs. Asstt. Commissioner of Income Anandpuri, Kanpur, U.P. Tax-I, Kanpur PAN: AANPJ5660J (Appellant) (Respondent) Assessee by: Sh. P.K. Kapoor, C.A. Revenue by: Sh. Amit Kumar, DR Date of hearing: 27.08.2025 Date of pronouncement: 20.11.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the ld. CIT(A)- Kanpur, confirming the addition of Rs. 1,46,11,400/- made t…

NILESH POPATLAL GADA,PUNE vs. INCOME TAX OFFICER WARD 2(4) , PUNE

In the result, appeal of the assessee is Partly Allowed

ITA 1538/PUN/2024[2017-18]Status: DisposedITAT Pune20 Dec 2024AY 2017-18

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 115BSection 250Section 68

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1538/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Nilesh Popatlal Gada, V The Income Tax Officer, 201, Sai Siddhi Congress s Ward-2(4), Pune. Bhavan, Shivaji Nagar, Pune – 411005. PAN: AHOPS1114Q Appellant/ Assessee Respondent / Revenue Assessee by Shri Neelesh Khandelwal – AR Revenue by Shri A.D.Kulkarni – Addl.CIT(DR) Date of hearing 18/11/2024 Date of pronouncement 20/12/2024 आदेश/ ORDER PER D…

DINESH KUMAR SONI,JAIPUR vs. DCIT CEN CIR 1 JAIPUR, JAIPUR

In the result appeal filed by the assessee is allowed

ITA 863/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Sept 2024AY 2017-18

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

For Appellant: Shri Pawan Kumar Garg (C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT) a

Section 142(1)Section 143(2)Section 143(3)Section 44ASection 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 863/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 Shri Dinesh Kumar Soni cuke The DCIT, House No. 89, Govind Nagar Vs. Central Circle-1, Jaipur. West, Amer Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGCPS2969J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Pawan Kumar Garg (C.A.…

BHAVANJI JUGAJI THAKOR,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(1), AHMEDABAD

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 974/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad08 Aug 2024AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2016-17

Section 127Section 142(1)Section 143(1)Section 143(2)Section 68

…ITA No.974/Ahd/2023 Assessment Year: 2016-17 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Bhavanji Jugaji Thakor, Income Tax Officer, 104, Anvaya Tower, Ward – 3(3)(1), Near Torrent Power Substation, Ahmedabad. Vejalpur, Vs. Ahmedabad – 380 051. [PAN – AKEPT 0862 H] (Appellant) (Respondent) Assessee by Shri Mahesh Chhajed, AR Revenue by Shri J.L. Bhatia, Sr. DR Date of Hearing 04.06.2024 Date of Pronouncement 08.08.2024 O R D E R PER SUCHITRA KAMBLE, JUDIC…

M/S SANTOSH FOUNDATION ,RAMPURA PHUL vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 286/ASR/2017[2017-18]Status: DisposedITAT Amritsar12 Sept 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir Sehgal & Sh. P.N. Arora, AdvFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR

Section 12ASection 135(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 286/Asr/2017 Assessment Year: NA M/s Santosh Foundation Vs. Commissioner of Income Tax H. No. 2, Friends Enclave, (Exemptions), Chandigarh Near Star Resorts, Bye Pass Road, Rampura Phul. [PAN: AAQTS1243M] (Appellant) (Respondent) Appellant by: Sh. Sudhir Sehgal & Sh. P.N. Arora, Adv. Respondent by: Sh. Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing: 08.08.2023 Date of Pronouncement: 12.09.2023 ORDER Per Dr. M. L. Meena, AM: The captioned appeal i…

EKTA GARG,GHAZIABAD vs. ITO, WARD-1(2), GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 2685/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Aug 2023AY 2015-16

For Appellant: Shri Gaurav Bansal, CA

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Ekta Garg, ITO, Ward 1(2), Ghaziabad R/o KF 14 Kavi Nagar, Ghaziabad, UP 201002 vs. PAN ACSPG 3497 R (Appellant) (Respondent) For Assessee : Shri Gaurav Bansal, CA Revenue For : Shri N.K. Bansal, Sr. DR Date of Hearing : 20.06.2023 Date of Pronouncement : 17.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of ld. CIT(A) Ghaziabad dated 31.01.2019 for AY 2015-16. 2. Although the assessee taken a…

NERALAKERE MARULASIDDAPPA DAYANANDA ,TARIKERE vs. INCOME TAX OFFICER, WARD-1 , CHIKMAGALUR

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

ITA 261/BANG/2023[2017-19]Status: DisposedITAT Bangalore22 Jun 2023AY 2017-19

Bench: Shri Chandra Poojari & Smt Beena Pillaiassessment Year : 2017-18 Shri Neralakere Marulasiddappa The Income-Tax Officer, Dayananda, Ward-1, S/O Ns Marulasiddappa, Vs. Chikmagalur. Neralekere Post, Tarikere. Pan – Aswpd 5306 N Appellant Respondent Assessee By : Shri Vevek A.R, Advocate Revenue By : Smt. Priyadarshini Besaganni, Cit (Dr) Date Of Hearing : 15.06.2023 Date Of Pronouncement : 22.06.2023 O R D E R Per Beena Pillaipresent Appeal Is Filed By The Assessee Against The Order Dated 2/2/2023 Passed By The Nfac For The Assessment Year 2017-18 On Following Ground Of Appeal:- 1. The Entire Appeal Order Passed By Learned Cit In So Far It Is Against The Appellant Is Opposed To Principle Of Equity & Justice. 2. The Learned Ao Erred In Bringing Amount Of Rs.18.44 Lakhs To Tax Without Appreciating The Fact That, Appellant Is An Agriculturist & Has Given All Particulars Which Were Sought By The Learned Ao. 3. The Learned Ao Ought To Have Considered The Income Of Huf Also While Concluding The Assessment. Page 2 Of 7

For Appellant: Shri Vevek A.R, AdvocateFor Respondent: Smt. Priyadarshini Besaganni

Section 1Section 115BSection 250Section 68Section 69Section 69ASection 69BSection 69CSection 69D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER Assessment year : 2017-18 Shri Neralakere Marulasiddappa The Income-tax Officer, Dayananda, Ward-1, S/o NS Marulasiddappa, Vs. Chikmagalur. Neralekere Post, Tarikere. PAN – ASWPD 5306 N APPELLANT RESPONDENT Assessee by : Shri Vevek A.R, Advocate Revenue by : Smt. Priyadarshini Besaganni, CIT (DR) Date of hearing : 15.06.2023 Date of Pronouncement : 22.06.2023 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by the assessee against the order dated 2/2/2…

MR. P. NARASIMHA RAO,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1(1) & TPS, MANGALURU

In the result, the assessee’s appeal is partly allowed

ITA 840/BANG/2022[201-13]Status: DisposedITAT Bangalore26 May 2023

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2012 – 13

For Appellant: Smt. Sheetal, A.RFor Respondent: Shri Sankar Ganesh K., D.R

Section 132Section 143(1)Section 143(3)Section 147Section 148Section 44A

…ITA No.840/Bang/2022 Mr. P. Narasimha Rao, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2012 – 13 Mr. P. Narasimha Rao Shivaprasad Nagakannika Temple Road Deputy Commissioner of Derebail Konchadi Vs. Income-tax Mangaluru 575 006 Circle-1(1) & TPS Mangaluru PAN NO : AFLPR1035C APPELLANT RESPONDENT Appellant by : Smt. Sheetal, A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 26.04.2023 Date of Pronouncement : 26.05.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT ME…

DCIT, CENTRAL CIRCLE-1, NOIDA vs. AASHIKYANA CIVIL CONTRACTORS P.LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 9025/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. Kanv Bali, Sr. DR

Section 132Section 153ASection 250(4)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘A’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 9025/Del/2019 : Asstt. Year: 2014-15 DCIT, Vs. M/s Aashiyana Civil Contractors Pvt. Central Circle-1, Ltd., R/o 302-304, Harsha Corner Noida Complex, Ghazipur, New Delhi-110096 (APPELLANT) (RESPONDENT) PAN No. AAECA4833G Assessee by : None Sh. Manoj Kumar, CA (LOA filed) Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 16.02.2023 Date of Pronouncement: 23.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by Revenue against…

SMT. ARCHANA CHANDAK,INDORE vs. ITO 3(2), INDORE

In the result, assessee’s appeal isallowed

ITA 983/IND/2019[2010-11]Status: DisposedITAT Indore10 Nov 2022AY 2010-11

Bench: Ms. Madhumita Roy& Shri Bhagirath Mal Biyani

For Appellant: NoneFor Respondent: 20.09.2022

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER& SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.983/Ind/2019 (Assessment Year: 2010-11) Smt. ArchanaChandak Vs. Income Tax Officer-3(2) 202, Kanchan Harman, 10/2 Indore (M.P.) New Palasia, Indore (M.P.) PAN No.AEEPC1067P (Appellant) .. (Respondent) Appellant by : None Shri Ashish Porwal, Sr.D.R. Respondentby: 20.09.2022 Date of Hearing Date of Pronouncement 10.11.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 03.10.2019 passe…

NARENDRA CHANDUBHAI RAFALIYA,AHMEDABAD vs. ITO, WARD-3(3)(8), AHMEDABAD

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

ITA 103/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2015-16

For Appellant: Shri ParimalSinh Parmar, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R

Section 234ASection 271Section 271BSection 44ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Narendra Chandubhai The ITO, Rafaliya, H-2, Panchshilp Ward-3(3)(8), Residency, Nr. Aditya Vs Ahmedabad Complex, Opp. Shreedhar (Respondent) Bungalows, Nikol, Ahmedabad-382350 PAN: AKVPR7628E (Appellant) Assessee by: Shri ParimalSinh Parmar, A.R. Revenue by: Shri R.R. Makwana, Sr. D.R. Date of hearing : 16-03-2022 Date of pronouncement : 15-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- T…

SANTOSH DNYANESHWAR CHAVAN,NAVI MUMBAI vs. ITO WD 22(3)(4), MUMBAI

In the result, appeal by the assessee is partly allowed for statistical

ITA 1061/MUM/2017[2011-12]Status: DisposedITAT Mumbai18 May 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri B.N. RaoFor Respondent: Shri Hoshang B. Irani

Section 143Section 24Section 250Section 68

…that the addition made by the Assessing Officer and upheld by the learned CIT(A) under section 68 is bad in law. In support of his submissions, learned AR placed reliance upon the decision of Co-ordinate Bench of the Tribunal in Mehul V Vyas v. ITO: [2017] 80 Taxmann.com 311 (Mum-Trib). 8. On the other hand, Shri Hoshang B. Irani, learned Departmental Representative (“learned DR”) by vehemently relying upon the orders passed by the lower authorities submitted that irrespective of the fact that assessee has not maintained any books of account, the assessee is required to establish beyond doubt the source of…

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD vs. DHARMENBHAI MAHENDRABHAI SUTARIA -HUF, AHMEDABAD

In the result appeal of the Revenue is dismissed

ITA 795/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 795/Ahd/2019 With C.O.No.169/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Dharmenbhai M. Sutaria, Huf Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. Pan: Aafhd1653K

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R

Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 795/AHD/2019 With C.O.No.169/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Dharmenbhai M. Sutaria, HUF Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. PAN: AAFHD1653K (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.R Shri S.S. Shukla, Sr.D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" तारीख/Date of…

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD vs. M/S.DHARMEN MARBLE & STONE, AHMEDABAD

In the result appeal of the Revenue is dismissed

ITA 794/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 794/Ahd/2019 With C.O.No.171/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/S. Dharmen Marble & Stone, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. Pan: Aabfd5172B

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT, D.R

Section 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 794/AHD/2019 With C.O.No.171/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/s. Dharmen Marble & Stone, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. PAN: AABFD5172B (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT, D.R Shri S.S. Shukla, Sr. D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" तारीख/Date…

K NIRMALA ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-2(4), HYDERABAD

In the result, all the three appeals are allowed for statistical purposes, in above terms

ITA 347/HYD/2021[2017-18]Status: DisposedITAT Hyderabad29 Oct 2021AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Y.V.S.T. Sai

Section 127Section 132Section 143(3)Section 153ASection 69A

…file of the AO to examine the bank statements of the assessee and :- 5 -: ITA No. 345 to 347/Hyd/2021 Smt. K. Nirmala, Hyd. her husband and decide the issue in accordance with law. The ld. AR relied on the following judgments: 1. Mehul Vyas Vs. ITO, [2017] 80 Taxmann.com 311 2. CIT Vs. Bhai Chand N. Gandhi, [1983] 141 ITR 67 (Bombay) 6. The ld. DR, on the other hand, filed a written note on paper book filed by the assessee, which is as under: “The following submissions with regard to the documents filed by the assessee in the paper book filed before the Hon'ble ITAT are made for kind consideration of the Hon'…

K NIRMALA,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-2(4), HYDERABAD

In the result, all the three appeals are allowed for statistical purposes, in above terms

ITA 346/HYD/2021[2016-17]Status: DisposedITAT Hyderabad29 Oct 2021AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Y.V.S.T. Sai

Section 127Section 132Section 143(3)Section 153ASection 69A

K NIRMALA ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-2(4), HYDERABAD

In the result, all the three appeals are allowed for statistical purposes, in above terms

ITA 345/HYD/2021[2014-15]Status: DisposedITAT Hyderabad29 Oct 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Y.V.S.T. Sai

Section 127Section 132Section 143(3)Section 153ASection 69A

SRI SUKHAMAYA DAS,BHUBANESWAR vs. DCIT, CIRCLE-3(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 232/CTK/2020[2013-14]Status: DisposedITAT Cuttack14 Jun 2021AY 2013-14

Bench: Shri Shri Chandra Mohan Garg, Judicialassessment Year : 2013-14 Sri Sukhmaya Das, Sri Sukhmaya Das, At-N/3/69, Vs. Dcit, Circle -3(1), 3(1), Irc Irc Village, Village, Nayapalli, Nayapalli, Bhubaneswar. Bhubaneswar Pan/Gir No. Aeppd 2993 A Aeppd 2993 A (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri J.M.Pattnaik, Ar , Ar Revenue By : Shri S.C. Mohanty, Dr Dr Date Of Hearing : 28/05/ 2021 1 Date Of Pronouncement : 14 /06/20 /2021 O R D E R

For Appellant: Shri J.M.Pattnaik, ARFor Respondent: Shri S.C. Mohanty, DR

Section 68Section 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER Assessment Year : 2013-14 Sri Sukhmaya Das, Sri Sukhmaya Das, At-N/3/69, Vs. DCIT, Circle -3(1), 3(1), IRC IRC Village, Village, Nayapalli, Nayapalli, Bhubaneswar. Bhubaneswar PAN/GIR No. AEPPD 2993 A AEPPD 2993 A (Appellant) (Appellant .. ( Respondent Respondent) Assessee by : Shri J.M.Pattnaik, AR , AR Revenue by : Shri S.C. Mohanty, DR DR Date of Hearing : 28/05/ 2021 1 Date of Pronouncement : 14 /06/20 /2021…

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