14 SHRI MUKUT BEHARI AGARWAL v. DCIT,CIRCLE-1, JAIPUR 2. Sandipkumar Parsottambhai Patel v. Income-tax Officer

137 Taxmann.com 373Reported decision2022#19132 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 131 Section 147 Section 148 Section 148A Section 68 Section 10(38)Section 132(4)Section 133(6)

Issues it is cited on

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Judgments citing 14 SHRI MUKUT BEHARI AGARWAL v. DCIT,CIRCLE-1, JAIPUR 2. Sandipkumar Parsottambhai Patel v. Income-tax Officer

DCIT - 19(1), MUMBAI, PIRAMAL CHAMBERS, MUMBAI vs. DISHANT DEEPAK SHAH, MUMBAI

In the result, appeal of the revenue is dismissed

ITA 4281/MUM/2025[2016-17]Status: DisposedITAT Mumbai05 Dec 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2016-17

For Appellant: Shri Satyaprakash Singh

Section 10(38)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2016-17 Deputy Commissioner of Income Mr. Dishant Deepak Shah, Tax – 19(1), B-506, Chandan Bala Apartment, Vs. Room No. 506, 5th Floor, Piramal A R Thakkar Marg, Chambers, Lalbaugh, Walkeshwar, Mumbai- 400006. PAN – CVIPS7471N Mumbai – 400012. Appellant Respondent Assessee by : Shri Satyaprakash Singh : Revenue by Shri Annavaram Kosuri, Sr. D.R. Date of Hearing : 04/11/2025 : Date of pronouncement 05/12/2025 O R D E R Per O. P. Kant (A.M.)…

ASSISTANT COMMISSIONER OF INCOME TAX, 4(1)(1), MUMBAI, MUMBAI vs. HARESH SHANTICHAND JHAVERI, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1971/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Aug 2025AY 2015-16

Bench: Shri Saktijit Dey & Shri Prabhash Shankarassistant Commissioner Of V/S. Haresh Shantichand Income Tax, Ward – 4(1)(1), बनाम Jhaveri, Room No. 642, Aaykar Bhavan, Ps 6-7 Rotunda Bldg, M.K. Road, Churchgate, Samachar Marg, Mumbai – Mumbai–400 020, Maharashtra 400 023, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabpj8053B Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Nitin Shantilal Doshi, ARFor Respondent: Shri Hemanshu Joshi (Sr. DR)

Section 147

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assistant Commissioner of v/s. Haresh Shantichand Income Tax, Ward – 4(1)(1), बनाम Jhaveri, Room No. 642, Aaykar Bhavan, PS 6-7 Rotunda Bldg, M.K. Road, Churchgate, Samachar Marg, Mumbai – Mumbai–400 020, Maharashtra 400 023, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABPJ8053B Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Nitin Shantilal Doshi, AR Respondent by : Shri Hemanshu Joshi (Sr. DR) Date of Hearing 16.07.2025 Date of Pronouncement 12.0…

SH. MUKUT BEHARI AGARWAL,JAIPUR vs. THE DCIT, CIRCLE 1, JAIPUR

In the result, the appeals of the assessee is allowed as indicated hereinabove

ITA 1067/JPR/2024[2015-2016]Status: DisposedITAT Jaipur28 Nov 2024AY 2015-2016

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

For Appellant: Shri Tarun Mittal, CAFor Respondent: Ms. Alka Gautam CIT-DR

Section 143(3)Section 144BSection 147Section 148Section 149Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHA LAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 1067/JP/2024 fu/kZkj.ko"kZ@AssessmentYear : 2015-16 Shri Mukut Behari Agarwal cuke The DCIT 211, Laxmi Complex, M.I.Road Vs. Circle-1 Jaipur 302 0001 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABSPA 1121H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Tarun Mittal, CA jktLo dh vksjls@Revenue by : Ms.…

GENUINE FINANCE PVT. LTD.,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

The appeal of the assessee is allowed

ITA 221/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad28 Oct 2022AY 2012-13

Bench: Ms. Suchitra Kamble

For Appellant: Shri Pankaj K. Shah, A.RFor Respondent: Shri Rakesh Jha, Sr. DR

Section 10(38)Section 139(1)Section 143(3)Section 148Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.221/Ahd/2021 (Assessment Year: 2012-13) Genuine Finance Pvt. Ltd. Vs. DCIT 15, Haridwar, 23 Patel Society, Circle-2(1)(1), Opp. Associated Petrol Pump, Ahmedabad C. G. Road, Ahmedabad-380006 [PAN No.AABCG2937L] (Appellant) .. (Respondent) Appellant by : Shri Pankaj K. Shah, A.R. Respondent by: Shri Rakesh Jha, Sr. DR Date of Hearing 13.09.2022 Date of Pronouncement 28.10.2022 O R D E R This appeal is filed by the assessee against the order dated 02.08.2019 passed by the Ld. CIT(Appeals), National F…