132(4) in Arvind M. Kaniya v. ACIT

153 TTJ 422Income Tax Appellate Tribunal2013#7697 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 115BBESection 132Section 133ASection 142(1)Section 143(1)Section 153CSection 269SSSection 269T

Issues it is cited on

section 114section 158bcstatement under section 132(4)retracted statementpanchnamaentry operatorsection 132(1)section 158bsection 153a(1)section 158share application moneysearch assessment

Judgments citing 132(4) in Arvind M. Kaniya v. ACIT

SHRI GANESH BHIVRAJ BHUTADA,PUNE vs. ACIT, CENTRAL CIRCLE1(1), PUNE, PUNE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1132/PUN/2024[2018-19]Status: DisposedITAT Pune06 Mar 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri V Narendra Sharma, AdvocateFor Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 132(4)Section 133ASection 143(1)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1131 & 1132/PUN/2024 Assessment Years : 2017-18 to 2018-19 Shri Ganesh Bhivraj Bhutada ACIT, 812, Kasba Peth, Near Kamla Vs. Central Circle-1(1), Nehru Hospital, Pune – 411011 Pune PAN: AHPPB9435N (Appellant) (Respondent) Assessee by : Shri V Narendra Sharma, Advocate Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 16-12-2024 Date of pronouncement : 06-03-2025 O R D E R PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed aga…

SHRI GANESH BHIVRAJ BHUTADA,PUNE vs. ACIT, CENTRAL CIRCLE1(1), PUNE, PUNE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1131/PUN/2024[2017-18]Status: DisposedITAT Pune06 Mar 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri V Narendra Sharma, AdvocateFor Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 132(4)Section 133ASection 143(1)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1131 & 1132/PUN/2024 Assessment Years : 2017-18 to 2018-19 Shri Ganesh Bhivraj Bhutada ACIT, 812, Kasba Peth, Near Kamla Vs. Central Circle-1(1), Nehru Hospital, Pune – 411011 Pune PAN: AHPPB9435N (Appellant) (Respondent) Assessee by : Shri V Narendra Sharma, Advocate Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 16-12-2024 Date of pronouncement : 06-03-2025 O R D E R PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed aga…

R. KANTILAL & CO.,MUMBAI vs. DCIT, CC-6(1), MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7090/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 Sept 2022AY 2012-13

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

R. KANTILAL & CO.,MUMBAI vs. DCIT, CC-6(1), MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7089/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

R. KANTILAL & CO.,,MUMBAI vs. DCIT, CC-61(1), MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7088/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT CC -5(1), MUMBAI vs. M/S. R. KANTILAL & COMPANY, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6779/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT CC -5(1), MUMBAI vs. M/S. R. KANTILAL & COMPANY, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6778/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT, CC - 5(1), MUMBAI vs. PARAG SURESH KOTHARI, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6773/MUM/2018[2010-11]Status: DisposedITAT Mumbai27 Sept 2022AY 2010-11

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT, CC - 5(1), MUMBAI vs. PARAG SURESH KOTHARI, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6772/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT , CC- 5 (1), MUMBAI vs. PRATIK SURESH KOTHARI, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6761/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Sept 2022AY 2013-14

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT ,CC 5 (1), MUMBAI vs. PRATIK SURESH KOTHARI, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6759/MUM/2018[2011-12]Status: DisposedITAT Mumbai27 Sept 2022AY 2011-12

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT , CC- 5 (1), MUMBAI vs. PRATIK SURESH KOTHARI, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6757/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

PUSHPA NARESHKUMAR DHANANIA,MUMBAI vs. INCOME TAX OFFICER WARD 17(2)(5), MUMBAI

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

ITA 6883/MUM/2018[2010-11]Status: DisposedITAT Mumbai17 Dec 2019AY 2010-11

Bench: Sri Mahavir Singhआयकर अपील सुं./ Ita No. 6883/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2010-11) Pushpa N Dhanania The Income Tax Officer 24, Saraswati Sadan, 1 St Ward 17(2)(5) बनाम/ Floor, 113, Keshavji Naik 506, Aaykar Bhavan, Mk Road, Mumba9-400 009 Road, Opp. Churchgate Vs. Railway Station Mumbai (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Adwpd7778D अपीलार्थी की ओर े / Appellant By : Shri Haresh P. Shah, Ar प्रत्यर्थी की ओर े / Respondent By : Shri Akhtar H. Ansari, Dr ुिवाई की तारीख / Date Of Hearing: 17.12.2019 घोर्णा की तारीख / Date Of Pronouncement : 17.12.2019 आदेश / O R D E R

For Appellant: Shri Haresh P. Shah, ARFor Respondent: Shri Akhtar H. Ansari, DR
Section 143(3)Section 147

…आयकर अपीलीय अधिकरण “SMC” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य BEFORE SRI MAHAVIR SINGH, JUDICIAL MEMBER आयकर अपील सुं./ ITA No. 6883/Mum/2018 (यिर्ाारण वर्ा / Assessment Year 2010-11) Pushpa N Dhanania The Income Tax Officer 24, Saraswati Sadan, 1 st Ward 17(2)(5) बनाम/ Floor, 113, Keshavji Naik 506, Aaykar Bhavan, MK Road, Mumba9-400 009 Road, Opp. Churchgate Vs. Railway Station Mumbai (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./PAN No. ADWPD7778D अपीलार्थी की ओर े / Appellant by : Shri Haresh P. Shah, AR प्रत्यर्थी…

ASHA VIJAY GYUPTA,MUMBAI vs. ITO 16(2)(3), MUMBAI

In the result, this appeal by the assessee stands dismissed

ITA 77/MUM/2014[2004-05]Status: DisposedITAT Mumbai12 Sept 2018AY 2004-05

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm

For Appellant: Shri B. V. Jhaveri &For Respondent: Shri Choudhary Arun Kumar Singh
Section 143(3)Section 147Section 68

…rred to various case laws from the Hon’ble Apex Court decision including that of CIT vs. Durgaprasad More 82 ITR 540 and Sumati Dayal vs. CIT [1995] 214 ITR 801 (SC). He also referred to the ITAT decision in the case of Arvind M. Kariya vs. Asst. CIT [2013] 153 TTJ 422 (Mum). The ld. CIT(A) principally confirmed the action of the A.O. to limit the addition with respect to only sale of 42000 shares. 10. Against this order, the assessee is in appeal before us. 11. We have heard both the counsel and perused the records. The ld. Counsel of the assessee vehemently argued that all the documents supporting the corr…

132(4) in Arvind M. Kaniya v. ACIT (153 TTJ 422) — Cited in 14 Judgments | BharatTax