196(Bombay) 3. Pooja Ajmani v. ITO

110 Taxmann.com 307High Court2019#5171 most cited

What is 196(Bombay) 3. Pooja Ajmani v. ITO authority for?

The onus is on the assessee to prove the genuineness of long-term capital gains (LTCG) through sufficient documentary evidence of purchase, sale, and holding period, especially when allegations of providing bogus LTCG arise.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2024.

Also referred to as

Pooja Ajmani v. ITO · 110 Taxmann.com 307 · section 10(38) · section 143(3) · section 68 · long term capital gains · bogus LTCG · onus of proof · share application money · penny stock · addition under section 68

Sections most often in play

Section 10(38)Section 143(3)Section 147Section 148Section 271(1)(C)Section 68Section 69C

Issues it is cited on

onus of proofsurvey under section 133amaterial facts necessary for assessmentsection 10(38)penny stocksection 132(4a)entry operatoraddition under section 68long term capital gainsshort term capital gainreason to believeshare application money

Judgments citing 196(Bombay) 3. Pooja Ajmani v. ITO

Shailesh Subodhchandra Jhaveri, Ahmedabad vs. The Dy.CIT, Central Circle-1(1), Ahmedabad

In the result, the appeal of the assessee is dismissed for both the year under consideration

ITA 16/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad21 Aug 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Deeapk Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.14 to 16/Ahd/2024 (Assessment Years: 2011-12 & 2012-13) Shailesh Subodhchandra Jhaveri, Vs. The Deputy Commissioner of A/2, Manibhadra Flats, New Income Tax, Girdhar Park Society, Ambawadi, Central Circle-1(1), Ahmedabad-380015 Ahmedabad [PAN No.ADTPJ0210B] (Appellant) .. (Respondent) Appellant by : Shri Deeapk Shah, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 13.08.2024 Date of Pronouncement 21.08.2024 O R D E R PER SI…

Shailesh S. Jhaveri, Ahmedabad vs. The Dy.CIT, Cent. Circle-1(1), Ahmedabad

In the result, the appeal of the assessee is dismissed for both the year under consideration

ITA 15/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad21 Aug 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Deeapk Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.14 to 16/Ahd/2024 (Assessment Years: 2011-12 & 2012-13) Shailesh Subodhchandra Jhaveri, Vs. The Deputy Commissioner of A/2, Manibhadra Flats, New Income Tax, Girdhar Park Society, Ambawadi, Central Circle-1(1), Ahmedabad-380015 Ahmedabad [PAN No.ADTPJ0210B] (Appellant) .. (Respondent) Appellant by : Shri Deeapk Shah, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 13.08.2024 Date of Pronouncement 21.08.2024 O R D E R PER SI…

Shailesh Subodhchandra Jhaveri, Ahmedabad vs. The Dy.CIT, Central Circle-1(1), Ahmedabad

In the result, the appeal of the assessee is dismissed for both the year under consideration

ITA 14/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad21 Aug 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Deeapk Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.14 to 16/Ahd/2024 (Assessment Years: 2011-12 & 2012-13) Shailesh Subodhchandra Jhaveri, Vs. The Deputy Commissioner of A/2, Manibhadra Flats, New Income Tax, Girdhar Park Society, Ambawadi, Central Circle-1(1), Ahmedabad-380015 Ahmedabad [PAN No.ADTPJ0210B] (Appellant) .. (Respondent) Appellant by : Shri Deeapk Shah, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 13.08.2024 Date of Pronouncement 21.08.2024 O R D E R PER SI…

Asstt. Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad vs. Rekha Indravadan Chokshi, Ahmedabad

In the result, the Department’s appeal is dismissed

ITA 287/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad18 Jul 2024AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 270/Ahd/2022 & Assessment Year 2017-18 Rekhaben Indravadan The ITO, Chokshi Ward-5(2)(4), 204, Anmol Apartment, Vs Ahmedabad Mahalakshmi Society, Paldi, Ahmedabad- 380007 PAN: AAQPC9768D The ACIT, Rekhaben Indravadan Circle-2(1)(1), Chokshi Ahmedabad 204, Anmol Apartment, Mahalakshmi Society, Paldi, Ahmedabad- 380007 PAN: AAQPC9768D (Appellant) (Respondent) Assessee Represented: Shri S.N. Divatia, A.R. & Shri Smair Vora, A.R. Revenue Represented:…

Rekhaben Indravadan Chokshi, Ahmedabad vs. Income Tax Officer, Ward-5(2)(4), Ahmedabad

In the result, the Department’s appeal is dismissed

ITA 270/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad18 Jul 2024AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 270/Ahd/2022 & Assessment Year 2017-18 Rekhaben Indravadan The ITO, Chokshi Ward-5(2)(4), 204, Anmol Apartment, Vs Ahmedabad Mahalakshmi Society, Paldi, Ahmedabad- 380007 PAN: AAQPC9768D The ACIT, Rekhaben Indravadan Circle-2(1)(1), Chokshi Ahmedabad 204, Anmol Apartment, Mahalakshmi Society, Paldi, Ahmedabad- 380007 PAN: AAQPC9768D (Appellant) (Respondent) Assessee Represented: Shri S.N. Divatia, A.R. & Shri Smair Vora, A.R. Revenue Represented:…

Spectrum Foods Limited, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 38/JPR/2024[2010-11]Status: DisposedITAT Jaipur08 Apr 2024AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anup Singh (Addl. CIT)
Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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, vk;dj vihy la-@ITA No. 38/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke M/s Spectrum Foods Limited The Income Tax Officer, Vs. L-5, B-II, Surya House, Krishna Jaipur Marg, C-Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 3704 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar, Adv. jktLo dh…

Rashi Agrawal, Cuttacki vs. Income Tax Officer, Cuttack

In the result, appeal of the assessee allowed

ITA 56/CTK/2023[2014-15]Status: HeardITAT Cuttack04 May 2023AY 2014-15
For Appellant: Shri Keshav Dubey, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 10(38)

…आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA No.56/CTK/2023 (ननधाारण वषा / Assessment Year :2014-2015) Rashi Agrawal, Vs ITO, Ward-1(1), Cuttack C/o: Ramesh Enterprises, At-Naya Sarak, PO: Chandni Chowk Cuttack-753002 PAN No. : AJGPG 2032 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Keshav Dubey, CA राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 04/05/2023 घोषणा की तारीख/…

Noble Tradelink Private Limited, Jaipur vs. Ward 1(5), Jaipur

In the result, both the appeals of the assessee are partly allowed

ITA 302/JPR/2021[2012-13]Status: DisposedITAT Jaipur10 Oct 2022AY 2012-13
For Appellant: Shri P.C. Parwal, CAFor Respondent: Smt. Monisha Choudhary, JCIT-DR
Section 148Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MEETHA LAL MEENA, AM vk;dj vihy la-@ITA No. 302 & 303/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2012-13 & 2013-14 M/s. Noble Tradelink Private Ltd. cuke The ITO Vs. 476, Govind Raoji Ka Rasta Ward 1(5) Chandpol Bazar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCN 6092 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Re…

Vivek Suresh Agrawal-HUF, Ahmedbad vs. The ITO, Ward-3(3)(15), Ahmedabad

In the result, appeal of the assessee is dismissed

ITA 70/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad24 Jun 2022AY 2015-16
For Appellant: NoneFor Respondent: Shri Sudhendu Das, Sr. D.R
Section 10(38)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Vivek Suresh Agrawal- ITO, HUF, 21, Vivek Vila, Ward-3(3)(15), Sarthi-III, Nr. Goyal Vs Ahmedabad Intercity, Drive-in-Road, (Respondent) Thaltej, Ahmedabad-380052 PAN: AAFHV1039M (Appellant) Assessee by: None Revenue by: Shri Sudhendu Das, Sr. D.R. Date of hearing : 18-05-2022 Date of pronouncement : 24-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld.…

ITO, Bhadrak Ward, Bhadrak vs. Himansu Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 45/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Himansu Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 44/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Deepansu Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 43/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Deepansu Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 42/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Anupama Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 41/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Anupama Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 40/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Sitansu Sekhar Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 38/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Smt. Kuntala Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 50/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Parbati Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 49/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Kishore Kumar Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 48/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

ITO, Bhadrak Ward, Bhadrak vs. Mamata Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 47/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM ITA Nos.42 & 43/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Deepansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AQHPM3912G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.44 & 45/CTK/2020 (नििाारण वषा / Assessment Year :2014-2015 & 2015-16) ITO Vs Himansu Mohapatra Kuansh, Bhadrak, Bhadrak Ward, Bhadrak PAN No. : AJDPM0006A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ITA Nos.38 & 39/CTK/2020 (नििाारण वषा / A…

196(Bombay) 3. Pooja Ajmani v. ITO (110 Taxmann.com 307) — Cited in 22 Judgments | BharatTax