223 ITR 264/95 Taxman 215 (Mad.); and 4. Harigopal Singh v. CIT

125 Taxmann 242High Court2002#5666 most cited
20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 133(6)Section 271(1)(c)Section 145(3)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147

Issues it is cited on

penalty under section 271(1)(c)concealment of incomepenalty u/s 271(1)(c)levy of penaltysection 271(1)section 271section 133(6)section 271(1)(c)section 27section 143indiabusiness

Judgments citing 223 ITR 264/95 Taxman 215 (Mad.); and 4. Harigopal Singh v. CIT

INCOME TAX OFFICER- 23(3)(1), MUMBAI, MUMBAI vs. TISYA JEWELS, MUMBAI

In the result, both the appeals of the Revenue are accordingly partly allowed

ITA 870/MUM/2025[2012-13]Status: DisposedITAT Mumbai27 Jun 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2007-08 & Assessment Year: 2012-13 Income Tax Officer- 23(3)(1), Tisya Jewels Mumbai G-2 Sagar Fortune, 184 525A, 5Th Floor, Piramal Chambers, Vs. Waterfield Road, Bandra West, Parel, Mumbai-400012 Mumbai- 400050 Pan No. Aadft 8056 G Appellant Respondent Assessee By : Mr. Nishit Gandhi A/W Ms. Aadnya Bhandari Revenue By : Mr. Hemanshu Joshi, Cit-Dr

For Appellant: Mr. Nishit Gandhi a/wFor Respondent: Mr. Hemanshu Joshi, CIT-DR
Section 271(1)(c)Section 298

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) Assessment Year: 2007-08 & Assessment Year: 2012-13 Income Tax Officer- 23(3)(1), Tisya Jewels Mumbai G-2 Sagar Fortune, 184 525A, 5th Floor, Piramal Chambers, Vs. Waterfield road, Bandra West, Parel, Mumbai-400012 Mumbai- 400050 PAN NO. AADFT 8056 G Appellant Respondent Assessee by : Mr. Nishit Gandhi a/w Ms. Aadnya Bhandari Revenue by : Mr. Hemanshu Joshi, CIT-DR Date of Hearing : 18/06/2025 Date of pronouncement : 27/06/2025 ORDER PER OM PRAKASH KANT, AM…

INCOME TAX OFFICIER- 23(3)(1), MUMBAI, MUMBAI vs. TISYA JEWELS, MUMBAI

In the result, both the appeals of the Revenue are accordingly partly allowed

ITA 869/MUM/2025[2007-08]Status: DisposedITAT Mumbai27 Jun 2025AY 2007-08

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2007-08 & Assessment Year: 2012-13 Income Tax Officer- 23(3)(1), Tisya Jewels Mumbai G-2 Sagar Fortune, 184 525A, 5Th Floor, Piramal Chambers, Vs. Waterfield Road, Bandra West, Parel, Mumbai-400012 Mumbai- 400050 Pan No. Aadft 8056 G Appellant Respondent Assessee By : Mr. Nishit Gandhi A/W Ms. Aadnya Bhandari Revenue By : Mr. Hemanshu Joshi, Cit-Dr

For Appellant: Mr. Nishit Gandhi a/wFor Respondent: Mr. Hemanshu Joshi, CIT-DR
Section 271(1)(c)Section 298

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) Assessment Year: 2007-08 & Assessment Year: 2012-13 Income Tax Officer- 23(3)(1), Tisya Jewels Mumbai G-2 Sagar Fortune, 184 525A, 5th Floor, Piramal Chambers, Vs. Waterfield road, Bandra West, Parel, Mumbai-400012 Mumbai- 400050 PAN NO. AADFT 8056 G Appellant Respondent Assessee by : Mr. Nishit Gandhi a/w Ms. Aadnya Bhandari Revenue by : Mr. Hemanshu Joshi, CIT-DR Date of Hearing : 18/06/2025 Date of pronouncement : 27/06/2025 ORDER PER OM PRAKASH KANT, AM…

BIPIN PRANJIVANDAS SHAH,MUMBAI vs. ITO WARD 27(1)(1), NAVI MUMBAI

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

ITA 1661/MUM/2024[2009-10]Status: DisposedITAT Mumbai10 Jan 2025AY 2009-10

Bench: Shri Amarjit Singh & Shri Raj Kumar Chauhan

Section 133(6)Section 143Section 143(2)Section 148Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER 1. ITA NO. 1661/MUM/2024 (A.Y: 2009-10) 2. ITA NO. 1660/MUM/2024 (A.Y: 2010-11) Bipin Pranjivandas Shah ITO Ward 27(1)(1), A/9, Geeta Prakash CHS Ltd, Plot Vs. IT Office, Vashi Railway No. 1220123, Garodia Nagar, Station Building, Navi Ghatkopar East, Mumbai – 400 077 Mumbai – 400 703 PAN: AAFPS3418R (Appellant) (Respondent) Assessee Represented by : Shri R. V. Shah, Ld. AR Department Represented by : Shri Pushkaraj Bhangepatil, Ld. DR Date of conclusion of Heari…

ANUP A. SHAH,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, CIRCLE-2,, RAJKOT-GUJARAT

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

ITA 106/RJT/2017[2005-06]Status: DisposedITAT Rajkot31 Mar 2023AY 2005-06

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 106/Rjt/2017 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2005-2006 वष"

For Appellant: Shri Chetan Agrawal, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 271Section 271(1)(c)Section 40A

…अहमदाबाद "यायपीठ "यायपीठ "यायपीठ "यायपीठ आयकर आयकर अपी आयकर आयकर अपी अपीलीय अपी लीय लीय अिधकरण लीय अिधकरण अिधकरण, अहमदाबाद अिधकरण अहमदाबाद अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 106/Rjt/2017 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2005-2006 वष" Anup A. Shah, A.C.I.T, C/o Gujarat Trading Company, Vs. Circle-2, “Mangal Bhuwan”, Rajkot. Nr. Nirmala Convent, Kalawad Road, Rajkot. PAN: AFHPS6475H Assessee by : Shri Chetan Agrawal, A.R Revenue by : Shr…

SHRI KRISHANMOHAN RAMWADH SHINGH,JAMNAGAR vs. THE INCOME TAX OFFICER, WARD-2(2),, JAMNAGAR

In the result appeal, of the assessee is allowed

ITA 379/RJT/2018[2012-13]Status: DisposedITAT Rajkot14 Sept 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri B. D. Gupta, Sr. DR
Section 143(3)Section 271Section 271(1)(c)

…आयकरअपील"यअ"धकरण, राजकोट"यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 379/Rjt/2018 "नधा"रणवष"/Asstt. Year:2012-13 Krishnamohan Ramawadh Vs. ITO Singh, C/o. Mehul Mehta & Ward-2(2), Associates, 436, Neo Square, Jamnagar P N Marg, Jamnagar-361008 PAN: ASDPS5438B (Applicant) (Respondent) Assessee by : None Revenue by : Shri B. D. Gupta, Sr. DR सुनवाईक"तार"ख/Date of Hearing : 01/07/2022 घोषणाक"तार"ख/Date of Pronouncement: 14/09/2022 आदेश/O R D E R PER BENCH: The captioned appeal ha…

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE DCIT, CIRCEL-7(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 128/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2010-11

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. with A.Y. 3048/Ahd/2014 (A.Y. 2009-10), 844/Ahd/2015 (2009-10), 3448/Ahd/2016 (A.Y. 2010-11), 126 & 127/Ahd/2019 (A.Y. 2008-09) & 128/Ahd/2019 (A.Y. 2010- 11) M/s. Asian Agency बनाम/ ACIT Circle-12, FF-29, Krishna Gopal Ahmedabad (in ITA Vs. Estate, Opp. SBI, Nr. No.3048/Ahd/2016) Fruit Market, Naroda & Road, Ahmedabad – Commissioner of Income 380025 Tax-VII, Ahmedabad (in ITA No.844/Ahd/2015) & ACIT Circle-7…

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ACIT, CIRCEL-7(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 127/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2008-09

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. with A.Y. 3048/Ahd/2014 (A.Y. 2009-10), 844/Ahd/2015 (2009-10), 3448/Ahd/2016 (A.Y. 2010-11), 126 & 127/Ahd/2019 (A.Y. 2008-09) & 128/Ahd/2019 (A.Y. 2010- 11) M/s. Asian Agency बनाम/ ACIT Circle-12, FF-29, Krishna Gopal Ahmedabad (in ITA Vs. Estate, Opp. SBI, Nr. No.3048/Ahd/2016) Fruit Market, Naroda & Road, Ahmedabad – Commissioner of Income 380025 Tax-VII, Ahmedabad (in ITA No.844/Ahd/2015) & ACIT Circle-7…

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ACIT, CIRCEL-7(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 126/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2008-09

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. with A.Y. 3048/Ahd/2014 (A.Y. 2009-10), 844/Ahd/2015 (2009-10), 3448/Ahd/2016 (A.Y. 2010-11), 126 & 127/Ahd/2019 (A.Y. 2008-09) & 128/Ahd/2019 (A.Y. 2010- 11) M/s. Asian Agency बनाम/ ACIT Circle-12, FF-29, Krishna Gopal Ahmedabad (in ITA Vs. Estate, Opp. SBI, Nr. No.3048/Ahd/2016) Fruit Market, Naroda & Road, Ahmedabad – Commissioner of Income 380025 Tax-VII, Ahmedabad (in ITA No.844/Ahd/2015) & ACIT Circle-7…

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCEL-7(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 3448/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2010-11

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. with A.Y. 3048/Ahd/2014 (A.Y. 2009-10), 844/Ahd/2015 (2009-10), 3448/Ahd/2016 (A.Y. 2010-11), 126 & 127/Ahd/2019 (A.Y. 2008-09) & 128/Ahd/2019 (A.Y. 2010- 11) M/s. Asian Agency बनाम/ ACIT Circle-12, FF-29, Krishna Gopal Ahmedabad (in ITA Vs. Estate, Opp. SBI, Nr. No.3048/Ahd/2016) Fruit Market, Naroda & Road, Ahmedabad – Commissioner of Income 380025 Tax-VII, Ahmedabad (in ITA No.844/Ahd/2015) & ACIT Circle-7…

M/S. ASIAN AGENCY,,AHMEDABAD vs. COMMISSIONER OF INCOME TAX,VII,, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 844/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2009-10

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. with A.Y. 3048/Ahd/2014 (A.Y. 2009-10), 844/Ahd/2015 (2009-10), 3448/Ahd/2016 (A.Y. 2010-11), 126 & 127/Ahd/2019 (A.Y. 2008-09) & 128/Ahd/2019 (A.Y. 2010- 11) M/s. Asian Agency बनाम/ ACIT Circle-12, FF-29, Krishna Gopal Ahmedabad (in ITA Vs. Estate, Opp. SBI, Nr. No.3048/Ahd/2016) Fruit Market, Naroda & Road, Ahmedabad – Commissioner of Income 380025 Tax-VII, Ahmedabad (in ITA No.844/Ahd/2015) & ACIT Circle-7…

THE ITO, WARD-7(2)(1),, AHMEDABAD vs. M/S. ASIAN AGENCY,, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 3336/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2009-10

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. with A.Y. 3048/Ahd/2014 (A.Y. 2009-10), 844/Ahd/2015 (2009-10), 3448/Ahd/2016 (A.Y. 2010-11), 126 & 127/Ahd/2019 (A.Y. 2008-09) & 128/Ahd/2019 (A.Y. 2010- 11) M/s. Asian Agency बनाम/ ACIT Circle-12, FF-29, Krishna Gopal Ahmedabad (in ITA Vs. Estate, Opp. SBI, Nr. No.3048/Ahd/2016) Fruit Market, Naroda & Road, Ahmedabad – Commissioner of Income 380025 Tax-VII, Ahmedabad (in ITA No.844/Ahd/2015) & ACIT Circle-7…

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ACIT, CIRCLE-12,, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 3048/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2009-10

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. with A.Y. 3048/Ahd/2014 (A.Y. 2009-10), 844/Ahd/2015 (2009-10), 3448/Ahd/2016 (A.Y. 2010-11), 126 & 127/Ahd/2019 (A.Y. 2008-09) & 128/Ahd/2019 (A.Y. 2010- 11) M/s. Asian Agency बनाम/ ACIT Circle-12, FF-29, Krishna Gopal Ahmedabad (in ITA Vs. Estate, Opp. SBI, Nr. No.3048/Ahd/2016) Fruit Market, Naroda & Road, Ahmedabad – Commissioner of Income 380025 Tax-VII, Ahmedabad (in ITA No.844/Ahd/2015) & ACIT Circle-7…

SH. ANIL TALWAR,CHANDIGARH vs. DCIT, CC-II, CHANDIGARH

In the result, the appeals of the assessee are allowed

ITA 357/CHANDI/2018[2005-06]Status: DisposedITAT Chandigarh07 Aug 2018AY 2005-06

Bench: Ms. Diva Singh & Dr. B.R.R.Kumar

For Appellant: Shri Ved JainFor Respondent: Shri Manoj Kumar, Sr.DR
Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHES ‘A’, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND Dr. B.R.R.KUMAR, ACCOUNTANT MEMBER ITA No. 357 to 361/CHD/2018 A.Y.s: 2005-06 to 2009-10 Shri Anil Talwar, Vs The DCIT, SCF 14-15, Sector 22, Central Circle-II, Chandigarh. Chandigarh. PAN : AAPPT2603R (Appellant) (Respondent) Appellant by : Shri Ved Jain Respondent by : Shri Manoj Kumar, Sr.DR Date of hearing : 13.06.2018 Date of Pronouncement : 07.08.2018 ORDER PER BENCH By these 5 appeals filed by the assessee pertaining to 2005-06 to 2009-10 assessment year, the correctness of the consol…

AHAMEDSAIB BABU,VELLORE vs. ITO, VELLORE

In the result, this appeal of the assessee is allowed

ITA 201/CHNY/2016[2011-2012]Status: DisposedITAT Chennai27 Sept 2017AY 2011-2012

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Mr.Manohar Doss,AdvocateFor Respondent: Mr.A.R.V.Sreenivasan, JCIT, D.R
Section 139(2)Section 271(1)(c)Section 271BSection 44A

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND Shri Duvvuru RL Reddy, JUDICIAL MEMBER आयकर अपील सं./I.T.A.Nos.200 & 201/Mds./2016 "नधा"रण वष" /Assessment years :2011-12 & 2011-12 Mr.Ahamed Babu, Prop., Vs. The Income Tax Officer, No.9,South Vanniyar Street, Ward-1(6), Sholinghur,Walaja, Vellore-631 102. Vellore 631 102. [PAN BCRPB 7347 F ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Manohar Doss,Advocate…

AHAMEDSAIB BABU,VELLORE vs. ITO, VELLORE

In the result, this appeal of the assessee is allowed

ITA 200/CHNY/2016[2011-2012]Status: DisposedITAT Chennai27 Sept 2017AY 2011-2012

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Mr.Manohar Doss,AdvocateFor Respondent: Mr.A.R.V.Sreenivasan, JCIT, D.R
Section 139(2)Section 271(1)(c)Section 271BSection 44A

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND Shri Duvvuru RL Reddy, JUDICIAL MEMBER आयकर अपील सं./I.T.A.Nos.200 & 201/Mds./2016 "नधा"रण वष" /Assessment years :2011-12 & 2011-12 Mr.Ahamed Babu, Prop., Vs. The Income Tax Officer, No.9,South Vanniyar Street, Ward-1(6), Sholinghur,Walaja, Vellore-631 102. Vellore 631 102. [PAN BCRPB 7347 F ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Manohar Doss,Advocate…

HEMA R GUPTA,MUMBAI vs. ITO 14(3)(2), MUMBAI

In the result, appeals of the Assessee are allowed

ITA 2643/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Dec 2016AY 2008-09

Bench: Shri C.N.Prasad,Jm & Shri Rajesh Kumar, Am Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. Ito 14(3)(2) Prop. M/S Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajpg9761F

For Respondent: Smt Beena Santosh
Section 271(1)(c)

…आयकर अपीलीय अधिकरण “एक-सदस्य मामला” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC” BENCH MUMBAI BEFORE SHRI C.N.PRASAD,JM & SHRI RAJESH KUMAR, AM Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. ITO 14(3)(2) Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAJPG9761F Income Tax Appeal Nos.2640 & 2643/Mum/2015 (धििाारण वर्ा / Assessment Years : 2004-05 and 2008-09) Smt Hem…

HEMA R. GUPTA,MUMBAI vs. ITO WD 14(3)(2), MUMBAI

In the result, appeals of the Assessee are allowed

ITA 2640/MUM/2015[2004-05]Status: DisposedITAT Mumbai30 Dec 2016AY 2004-05

Bench: Shri C.N.Prasad,Jm & Shri Rajesh Kumar, Am Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. Ito 14(3)(2) Prop. M/S Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajpg9761F

For Respondent: Smt Beena Santosh
Section 271(1)(c)

…आयकर अपीलीय अधिकरण “एक-सदस्य मामला” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC” BENCH MUMBAI BEFORE SHRI C.N.PRASAD,JM & SHRI RAJESH KUMAR, AM Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. ITO 14(3)(2) Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAJPG9761F Income Tax Appeal Nos.2640 & 2643/Mum/2015 (धििाारण वर्ा / Assessment Years : 2004-05 and 2008-09) Smt Hem…

RAKEHSKUMAR M. GUPTA, MUMBAI vs. ITO 14(3)(2), MUMBAI

In the result, appeals of the Assessee are allowed

ITA 2594/MUM/2015[2002-03]Status: DisposedITAT Mumbai30 Dec 2016AY 2002-03

Bench: Shri C.N.Prasad,Jm & Shri Rajesh Kumar, Am Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. Ito 14(3)(2) Prop. M/S Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajpg9761F

For Respondent: Smt Beena Santosh
Section 271(1)(c)

…आयकर अपीलीय अधिकरण “एक-सदस्य मामला” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC” BENCH MUMBAI BEFORE SHRI C.N.PRASAD,JM & SHRI RAJESH KUMAR, AM Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. ITO 14(3)(2) Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAJPG9761F Income Tax Appeal Nos.2640 & 2643/Mum/2015 (धििाारण वर्ा / Assessment Years : 2004-05 and 2008-09) Smt Hem…

HEMA R. GUPTA,MUMBAI vs. ITO WD 14(3)(2), MUMBAI

In the result, both the appeals are allowed

ITA 2639/MUM/2015[2002-03]Status: DisposedITAT Mumbai30 Sept 2016AY 2002-03

Bench: Shri B.R.Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2002-03

For Appellant: Shri. Vimal PunamiyaFor Respondent: Captain Pradeep Arya
Section 133ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI B.R.BASKARAN (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2002-03 Smt. Hema R. Gupta. The ITO Wd. 14(3)(2), Prop. M/s. Shree Ram Sales & Earnesh House, Mumbai. Synthetics, Shop No. 4, Ram Galli, Vs. Pankaj Market Champa, Gally Cross Lane, Mumbai- 400 002. PAN:- AAKPG3030E (Appellant) (Respondent) & Assessment Year: 2008-09 Sh. Nilesh Rakesh Kumar Gupta. The ITO Wd. 14(3)(2), Prop. M/s. Dev Vani Insdustries, Earnesh House, Mumbai. Shop No. 4, Ram Galli, Pankaj Market Champa, Vs. Gally Cross Lane, Mumbai- 400 002. PAN:- AFUPG9510H (…

NILESH RAKESHKUMAR GUPTA,MUMBAI vs. ITO WD 14(3)(2), MUMBAI

In the result, both the appeals are allowed

ITA 2638/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Sept 2016AY 2008-09

Bench: Shri B.R.Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2002-03

For Appellant: Shri. Vimal PunamiyaFor Respondent: Captain Pradeep Arya
Section 133ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI B.R.BASKARAN (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2002-03 Smt. Hema R. Gupta. The ITO Wd. 14(3)(2), Prop. M/s. Shree Ram Sales & Earnesh House, Mumbai. Synthetics, Shop No. 4, Ram Galli, Vs. Pankaj Market Champa, Gally Cross Lane, Mumbai- 400 002. PAN:- AAKPG3030E (Appellant) (Respondent) & Assessment Year: 2008-09 Sh. Nilesh Rakesh Kumar Gupta. The ITO Wd. 14(3)(2), Prop. M/s. Dev Vani Insdustries, Earnesh House, Mumbai. Shop No. 4, Ram Galli, Pankaj Market Champa, Vs. Gally Cross Lane, Mumbai- 400 002. PAN:- AFUPG9510H (…

223 ITR 264/95 Taxman 215 (Mad.); and 4. Harigopal Singh v. CIT (125 Taxmann 242) — Cited in 20 Judgments | BharatTax