231) (Delhi Trib) (b) ACIT v. Shanker Nebhumal Uttamchandani

161 Taxmann.com 536Income Tax Appellate Tribunal2024#5684 most cited

What is 231) (Delhi Trib) (b) ACIT v. Shanker Nebhumal Uttamchandani authority for?

Additions to income cannot be made solely on the basis of electronic evidence like messages or images found on a mobile phone without corroborative evidence. The Assessing Officer must investigate the source of such information and confront the assessee.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Also referred to as

ACIT v. Shanker Nebhumal Uttamchandani · ITAT · 2024 · section 132 · section 153A · unexplained money · unexplained interest income · I-phone image · dumb document · corroborative evidence · section 65B Indian Evidence Act

Sections most often in play

Section 132Section 69CSection 143(3)Section 69ASection 153ASection 153CSection 65BSection 142(1)

Issues it is cited on

principal chief commissioner of income-taxpeak credit theorysection 138section 65bthird party informationfaceless assessment schemesection 43csection 43casection 120on money receiptsection 2(14)on-money

Judgments citing 231) (Delhi Trib) (b) ACIT v. Shanker Nebhumal Uttamchandani

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURA, SURAT vs. PIPODRA TEXTILE PARK LLP, SURAT

ITA 795/SRT/2024[2018-19]Status: DisposedITAT Surat31 Oct 2025AY 2018-19

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.795/Srt/2024 Assessment Year: (2018-19) (Hybrid Hearing) Acit, Vs. Pipodra Textile Park Llp, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasfp8206B (Appellant) (Respondent) ""या"ेप सं /Co No.27/Srt/2024 (Ay 2018-19) (A/O Ita No.795/Srt/2024 Pipodra Textile Park Llp Vs. Acit, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat– 395 002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasfp 8206 B (Co-Objector) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By Shri Ramesh Malpani, Ca राज"वक" ओर से /Respondent By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई क" तार"ख/Date Of Hearing 03/09/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 31/10/2025

Section 153CSection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.795/SRT/2024 Assessment Year: (2018-19) (Hybrid Hearing) ACIT, vs. Pipodra Textile Park LLP, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat - 395002 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASFP8206B (Appellant) (Respondent) ""या"ेप सं /CO No.27/SRT/2024 (AY 2018-19) (A/o ITA No.795/SRT/2024 Pipodra Textile Park LLP Vs. ACIT, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat– 395 002 Surat "थायीलेखासं./जीआइआरसं./PA…

RAGHAV KUMAR,NEW DELHI vs. ACIT CENTRAL CIRCLE-29, NEW DELHI

In the result, the appeal filed by the assessee being ITA

ITA 3215/DEL/2025[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri R.S. Singhvi, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 132Section 153CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.3215/DEL/2025 (Assessment Year: 2022-23) Raghav Kumar, vs. ACIT, Central Circle 29, E – 1A, Maharani Bagh, Delhi. Sriniwaspuri, New Delhi – 110 065. (PAN : AKPPK7985B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhvi, Advocate Shri Satyajeet Goel, Advocate Shri Rajat Garg, CA Shri Mayank Maheshwari, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 25.09.2025 Date of Order : 15.10.2025 O R D E R PER S. RIFAUR RAHM…

RAGHAV KUMAR,DELHI vs. ACIT CENTRAL CIRCLE 29, NEW DELHI

In the result, the appeal filed by the assessee being ITA

ITA 3214/DEL/2025[2020-21]Status: DisposedITAT Delhi15 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri R.S. Singhvi, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 132Section 153CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.3215/DEL/2025 (Assessment Year: 2022-23) Raghav Kumar, vs. ACIT, Central Circle 29, E – 1A, Maharani Bagh, Delhi. Sriniwaspuri, New Delhi – 110 065. (PAN : AKPPK7985B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhvi, Advocate Shri Satyajeet Goel, Advocate Shri Rajat Garg, CA Shri Mayank Maheshwari, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 25.09.2025 Date of Order : 15.10.2025 O R D E R PER S. RIFAUR RAHM…

LAKHVIR KAUR,MOHALI vs. DCIT/ACIT(CEN)-2, CHANDIGARH

In the result, both the above appeals of the Assessee are\nallowed

ITA 1165/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh10 Sept 2025AY 2021-22
For Appellant: \nShri Rohit Kapoor, Advocate &For Respondent: \nShri Manav Bansal, CIT, DR
Section 143(3)Section 250(6)Section 65B

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री राजपाल यादव, उपाध्यक्ष एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA No. 1164 & 1165/Chd/ 2024\nनिर्धारण वर्ष / Assessment Years : 2020-21 & 2021-22\nLakhvir Kaur\nबनाम\nThe DCIT/ACIT(Cen)-2\n896 Sector-59, SAS Nagar\nChandigarh\nPunjab-160059\nस्थायी लेखा सं./ PAN NO: AKBPK9845Q\nअपीलार्थी/ Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से / Assessee by :\nShri Ro…

LAKHVIR KAUR,MOHALI, CHANDIGARH vs. DCIT/ACIT(CEN)-2 CHD, CHANDIGARH

In the result, both the above appeals of the Assessee are\nallowed

ITA 1164/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh10 Sept 2025AY 2020-21
For Appellant: \nShri Rohit Kapoor, Advocate &For Respondent: \nShri Manav Bansal, CIT, DR
Section 143(3)Section 250(6)Section 65B

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री राजपाल यादव, उपाध्यक्ष एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA No. 1164 & 1165/Chd/ 2024\nनिर्धारण वर्ष / Assessment Years : 2020-21 & 2021-22\nLakhvir Kaur\nबनाम\nThe DCIT/ACIT(Cen)-2\n896 Sector-59, SAS Nagar\nChandigarh\nPunjab-160059\nस्थायी लेखा सं./ PAN NO: AKBPK9845Q\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से / Assessee by :\nShri Roh…

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 820/JPR/2025[2019-20]Status: DisposedITAT Jaipur25 Jul 2025AY 2019-20
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 816 to 820/JPR/2025\nनिर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20\nबनाम\nShri Ravinder Singh Thakkar\nThe ACIT,\n15, Kailash Path, Suraj Nagar, Vs. Circile-1,\nJaipur.\nJaipur.\nCivil Lines, Jaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n…

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 819/JPR/2025[2018-19]Status: DisposedITAT Jaipur25 Jul 2025AY 2018-19
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 816 to 820/JPR/2025\nनिर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20\nShri Ravinder Singh Thakkar\n15, Kailash Path, Suraj Nagar,\nCivil Lines, Jaipur.\nबनाम\nThe ACIT,\nVs.\nCircle-1,\nJaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारि…

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 818/JPR/2025[2017-18]Status: DisposedITAT Jaipur25 Jul 2025AY 2017-18
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 816 to 820/JPR/2025\nनिर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20\nबनाम\nShri Ravinder Singh Thakkar\nThe ACIT,\n15, Kailash Path, Suraj Nagar, Vs. Circile-1,\nJaipur.\nJaipur.\nCivil Lines, Jaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n…

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMSSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 817/JPR/2025[2016-17]Status: DisposedITAT Jaipur25 Jul 2025AY 2016-17
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 816 to 820/JPR/2025\nनिर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20\nबनाम\nShri Ravinder Singh Thakkar\nThe ACIT,\n15, Kailash Path, Suraj Nagar, Vs. Circile-1,\nJaipur.\nJaipur.\nCivil Lines, Jaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n…

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 816/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 816 to 820/JPR/2025\nनिर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20\nबनाम\nShri Ravinder Singh Thakkar\nThe ACIT,\n15, Kailash Path, Suraj Nagar, Vs. Circile-1,\nJaipur.\nJaipur.\nCivil Lines, Jaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 5(1), MUMBAI., MUMBAI vs. SARVAPRIYA LEASING PVT. LTD. , MUMBAI

In the result, the appeal filed by the revenue bearing ITA No 3108/Mum/2023 is dismissed

ITA 3109/MUM/2023[2018-19]Status: DisposedITAT Mumbai23 Jul 2025AY 2018-19
Section 132Section 153CSection 250Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “G”, MUMBAI\nBEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNT MEMBER AND\nSHRI ANIKESH BANERJEE, JUDICIAL MEMBER\nITA No.3106/Mum/2023\n(Assessment Year: 2019-20)\nDeputy Commissioner of vs Saarrthi Reality and Infra LLP,\nIncome-tax, Central Circle 2nd Floor, Geetai Sankul, Paud Road,\n5(1), Mumbai Kothrud, Pune, Pin-411037\nRoom no. 1928, 19th Floor, Air\nIndia Building, Nariman Point,\nMumbai-400021\nAPPELLANT\nPAN: ACMFS8187L\nRESPONDENT\nITA No.3108/Mum/2023\nA.Y. 2019-20\nITA No.3109/Mum/2023\nA.Y. 2018-19\nDy. Commissioner of Income- vs Sarv…

DY. COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE 5(1), MUMBAI., MUMBAI vs. SARVAPRIYA LEASING PVT. LTD. , MUMBAI

In the result, the appeal filed by the revenue bearing ITA No 3108/Mum/2023 is dismissed

ITA 3108/MUM/2023[2019-20]Status: DisposedITAT Mumbai23 Jul 2025AY 2019-20

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeedeputy Commissioner Of Vs Saarrthi Reality & Infra Llp, 2Nd Floor, Geetai Sankul, Paud Road, Income-Tax, Central Circle 5(1), Mumbai Kothrud, Pune, Pin-411037 Room No. 1928, 19Th Floor, Air India Building, Nariman Point, Pan: Acmfs8187L Mumbai-400021 Appellant Respondent - A.Y. 2019-20 - A.Y. 2018-19

For Appellant: Shri Jaiprakash Bairagra & Ms. Rupa NandaFor Respondent: Shri Dr. Kishore Dhule – CIT DR
Section 132Section 153CSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Deputy Commissioner of vs Saarrthi Reality and Infra LLP, 2nd Floor, Geetai Sankul, Paud Road, Income-tax, Central Circle 5(1), Mumbai Kothrud, Pune, Pin-411037 Room no. 1928, 19th Floor, Air India Building, Nariman Point, PAN: ACMFS8187L Mumbai-400021 APPELLANT RESPONDENT - A.Y. 2019-20 - A.Y. 2018-19 Dy. Commissioner of Income- vs Sarvapriya Leasing Pvt Ltd tax, Central Circle 5(1), 563, Dieal Annexe Central Avenue Mumbai, Chembur, Mumbai-400 071 Room No.…

DY. COMMISSIONER OF INCOME-TAX,CENTRAL CIRCLE-5(1), MUMBAI., MUMBAI vs. SAARRTHI REALTY AND INFRA LIMITED LIABILITY PARTNERSHIP, MUMBAI

In the result, the appeal filed by the revenue bearing ITA No 3108/Mum/2023 is dismissed

ITA 3106/MUM/2023[2019-20]Status: DisposedITAT Mumbai23 Jul 2025AY 2019-20

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeedeputy Commissioner Of Vs Saarrthi Reality & Infra Llp, 2Nd Floor, Geetai Sankul, Paud Road, Income-Tax, Central Circle 5(1), Mumbai Kothrud, Pune, Pin-411037 Room No. 1928, 19Th Floor, Air India Building, Nariman Point, Pan: Acmfs8187L Mumbai-400021 Appellant Respondent - A.Y. 2019-20 - A.Y. 2018-19

For Appellant: Shri Jaiprakash Bairagra & Ms. Rupa NandaFor Respondent: Shri Dr. Kishore Dhule – CIT DR
Section 132Section 153CSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Deputy Commissioner of vs Saarrthi Reality and Infra LLP, 2nd Floor, Geetai Sankul, Paud Road, Income-tax, Central Circle 5(1), Mumbai Kothrud, Pune, Pin-411037 Room no. 1928, 19th Floor, Air India Building, Nariman Point, PAN: ACMFS8187L Mumbai-400021 APPELLANT RESPONDENT - A.Y. 2019-20 - A.Y. 2018-19 Dy. Commissioner of Income- vs Sarvapriya Leasing Pvt Ltd tax, Central Circle 5(1), 563, Dieal Annexe Central Avenue Mumbai, Chembur, Mumbai-400 071 Room No.…

BIMLA DEVI AGARWAL,BALLYGUNGE vs. ACIT, CENTRAL CIRCLE-2, RANCHI

In the result, appeal of the assessee is allowed

ITA 14/RAN/2024[2020-21]Status: DisposedITAT Ranchi30 Apr 2025AY 2020-21

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकरअपीलसं./Ita No.14/Ran/2024 (Ǔ""ȡ[""""[/ Assessment Year :2020-2021) Bimla Devi Agarwal, Vs. Acit, Central Circle-2, 35A, Tirumala Apartment, Ranchi Ballygunge Park Road, Kolkata ̾Ĉĭēıĕĸù Ĭĝń./Pan No. : Abppa0215P (\ "Ȣ"ȡ"ȸ/Appellant) (Ĥ×""ȸ/ Respondent) ..

For Appellant: Shri Devesh Poddar, AdvFor Respondent: Shri Khubchand Pandya, Sr.DR

…] """\ "Ȣ"ȣ"\ ͬ"""", एस.एम.सीÛ"ȡ""Ȣ",राँची IN THE INCOME TAX APPELLATE TRIBUNALSMCBENCH,RANCHI BEFORE SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM आयकरअपीलसं./ITA No.14/RAN/2024 (Ǔ""ȡ[""""[/ Assessment Year :2020-2021) Bimla Devi Agarwal, Vs. ACIT, Central Circle-2, 35A, Tirumala Apartment, Ranchi Ballygunge Park Road, Kolkata ̾ĈĭĒıĕĸù ĭĝŃ./PAN No. : ABPPA0215P (\ "Ȣ"ȡ"ȸ/Appellant) (Ĥ×""ȸ/ Respondent) .. ĮċĊĭŊįēćıकीओरसे/Assessee by : Shri Devesh Poddar, Adv. "ȡ"è""ȧj " ȯ/Revenue by : Shri Khubchand Pandya, Sr.DR Ǖ""ȡ_"ȧ"ȡ"ȣ"/ Date of Hearing : 30/04/2025 "Ȫ""ȡ"ȧ"ȡ"ȣ"/Date of Pronouncement : 30/04/2025…

KAMLESH GUPTA AND SONS HUF,MUMBAI vs. THE INCOME TAX OFFICER WARD 19(2)(2), MUMBAI

ITA 4080/MUM/2024[2012-13]Status: DisposedITAT Mumbai05 Mar 2025AY 2012-13

Bench: Shri Sandeep Gosain (Jm) & Shri Omkareshwar Chidara (Am) Kamlesh Gupta & Sons Huf Ito-19(2)(2) 95-C, Mittal Towers Piramal Chamber Nariman Point, Churchgate Vs. Lalbaug, Lower Mumbai-400 021. Parel, Mumbai-12. Pan : Aaehk4734K Appellant Respondent

For Appellant: Shri Asif KarmaliFor Respondent: Shri Sumit Mantri
Section 143(1)Section 143(3)Section 147Section 148Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “J(SMC)” Bench, Mumbai. Before Shri Sandeep Gosain (JM) & Shri Omkareshwar Chidara (AM) Kamlesh Gupta & Sons HUF ITO-19(2)(2) 95-C, Mittal Towers Piramal Chamber Nariman Point, Churchgate Vs. Lalbaug, Lower Mumbai-400 021. Parel, Mumbai-12. PAN : AAEHK4734K Appellant Respondent : Shri Sumit Mantri Assessee by : Shri Asif Karmali Revenue by : 12/12/2024 Date of Hearing Date of pronouncement : 05/03/2025 O R D E R PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order dated 21.06.2024, passed u/s 250 of the Income Tax…

SHRIKANT SINGHANIA,JAIPUR, RAJASTHAN vs. ACIT, CENTRAL CIRCLE-4, JPR, JAIPUR, RAJASTHAN

In the result, appeals filed by the assessee for AY 2017-18 and AY 2019-20

ITA 1221/JPR/2024[2017-2018]Status: DisposedITAT Jaipur17 Jan 2025AY 2017-2018

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Vijay Goyal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 115BSection 143(3)Section 153ASection 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 xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 1221 & 1222/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 & 2019-20 Shrikant Singhania cuke Asst. Commissioner of Income 120, 1st Floor, Hari Marg, Vs. Tax, Vidhyadhar Nagar, Central Circle-4, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AJJPS8943G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Vijay Goyal, C…

DCIT-CC-4(2), MUMBAI, MUMBAI vs. RAJ TECHNOLOGY, MUMBAI

In the result, both the appeals of the assessee are allowed and the appeal of the Revenue is dismissed

ITA 3947/MUM/2023[2021-22]Status: DisposedITAT Mumbai25 Oct 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Rahul HakaniFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Raj Technology, DCIT, 3840/Mum/2023 2020-21 A-2, 414, 2nd Floor, Central Circle-4(2), Orchid City Centre, 19th Floor, Bellasis Road, Air India Building, 3836/Mum/2023 2021-22 Mumbai Mumbai [PAN: AAXFR3909G] Raj Technology, DCIT, A-2, 414, 2nd Floor, Central Circle-4(2), 3947/Mum/2023 2021-22 Orchid City Centre, 19th Floor, Bellasis Road, Air India Building, Mumbai Mumbai [PAN: AAXFR3909G] For Assessee : Shri Rahul Hakani, For R…

RAJ TECHNOLOGY,MUMBAI vs. DCIT, CENTRAL CIRCLE 4 (2), MUMBAI

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

ITA 3840/MUM/2023[2020-21]Status: DisposedITAT Mumbai25 Oct 2024AY 2020-21

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Rahul HakaniFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 3840/Mum/2023 2020-21 Raj Technology, A-2, 414, 2nd Floor, Orchid City Centre, Bellasis Road, Mumbai [PAN: AAXFR3909G] DCIT, Central Circle-4(2), 19th Floor, Air India Building, Mumbai 3836/Mum/2023 | 2021-22 DCIT, Central Circle-4(2), 19th Floor, Air India Building, Mumbai Raj Technology, A-2, 414, 2nd Floor, Orchid City Centre, Bellasis Road, Mumbai [PAN: AAXFR3909G] 3947/Mum/2023 | 2021-22 For Assessee: Shri Rahul Hakani, For R…

RAJ TECHNOLOGY,MUMBAI vs. DCIT, CENTRAL CIRCLE 4(2), MUMBAI

In the result, both the appeals of the assessee are allowed and the appeal of the Revenue is dismissed

ITA 3836/MUM/2023[2021-22]Status: DisposedITAT Mumbai25 Oct 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Rahul HakaniFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Raj Technology, DCIT, 3840/Mum/2023 2020-21 A-2, 414, 2nd Floor, Central Circle-4(2), Orchid City Centre, 19th Floor, Bellasis Road, Air India Building, 3836/Mum/2023 2021-22 Mumbai Mumbai [PAN: AAXFR3909G] Raj Technology, DCIT, A-2, 414, 2nd Floor, Central Circle-4(2), 3947/Mum/2023 2021-22 Orchid City Centre, 19th Floor, Bellasis Road, Air India Building, Mumbai Mumbai [PAN: AAXFR3909G] For Assessee : Shri Rahul Hakani, For R…

SANKALP ENGINEERING AND SERVICES PRIVATE LIMITED,PUNE vs. ACIT, CIRCLE 10, PUNE

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

ITA 249/PUN/2024[2015-2016]Status: DisposedITAT Pune15 Jul 2024AY 2015-2016

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Paresh ShapariaFor Respondent: Shri Ajay Kumar Keshari
Section 133ASection 139(1)Section 143(3)Section 154Section 36(1)(va)Section 56(2)(ia)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.249/PUN/2024 िनधा"रण वष" / Assessment Year: 2015-16 Sankalp Engineering and Vs. ACIT, Circle-10, Pune. Services Private Limited, Gat No.1093/1 and 1093/2, Village Karandi, Chakan Shikharpur Road, Tal. Shirur, Pune- 412208. PAN : AAJCS8026N Appellant Respondent Assessee by : Shri Paresh Shaparia Revenue by : Shri Ajay Kumar Keshari Date of hearing : 12.06.2024 Date of pronouncement 15.07.2024 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the a…

231) (Delhi Trib) (b) ACIT v. Shanker Nebhumal Uttamchandani (161 Taxmann.com 536) — Cited in 20 Judgments | BharatTax