What is 301 ITR 404 (Raj) CIT v. Prameshwar Bohra authority for?

Unsecured loans appearing as an opening balance in the assessee's books, brought forward from previous financial years, cannot be added under Section 68 in the current assessment year. The addition is only permissible for amounts actually received in the year under consideration.

How many judgments cite 301 ITR 404 (Raj) CIT v. Prameshwar Bohra?

19 judgments on BharatTax cite 301 ITR 404 (Raj) CIT v. Prameshwar Bohra (45 Taxmann.com 441), spanning 2019 to 2026.

Which sections of the Income Tax Act does 301 ITR 404 (Raj) CIT v. Prameshwar Bohra come up under?

It is most often cited in judgments turning on Section 68, Section 145(3), Section 142(1), Section 143(3), Section 115BBE, Section 131.

301 ITR 404 (Raj) CIT v. Prameshwar Bohra (45 Taxmann.com 441)

MURAD KHETANI,HYDERABAD vs. DCIT., CIRCLE-10(1), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1376/HYD/2025[2016-17]Status: DisposedITAT Hyderabad11 Mar 2026AY 2016-17

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

Section 131Section 142(1)Section 68

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.1376/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2016-17) Murad Khetani, Vs. Deputy Commissioner of R/o. Hyderabad. Income-tax, Circle 10(1), Hyderabad. PAN : AIFPK5429E (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Ajay Tulsiyan, C.A. and Assessee Shri Kapil Shah, C.A. Re…

SHRI HARSH KUMAR THAPAR,MEERUT vs. ITO, MEERUT

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

ITA 2751/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Dec 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarassessment Year : 2010-11 Shri Harsh Kumar Thapar, Vs. Ito, A-92, Ganga Sagar Colony, Ward-1(3), Ganga Nagar, Meerut. Mawana Road, Meerut. Pan: Abmpt3630N (Appellant) (Respondent) Assessee By : Shri S.K. Gupta, Ca Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 28.10.2025 Date Of Pronouncement : 23.12.2025

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Om Parkash, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 250Section 68Section 6ASection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year : 2010-11 Shri Harsh Kumar Thapar, Vs. ITO, A-92, Ganga Sagar Colony, Ward-1(3), Ganga Nagar, Meerut. Mawana Road, Meerut. PAN: ABMPT3630N (Appellant) (Respondent) Assessee by : Shri S.K. Gupta, CA Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 28.10.2025 Date of Pronouncement : 23.12.2025 ORDER PER VIMAL KUMAR, JM: The appeal filed by the assessee is against the order dated 30.03.2015 of the ld. Commissioner of Income-tax (Appeals), Me…

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 513/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR

Section 132Section 139Section 153ASection 234B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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 Nos. 513 & 519 to 521/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21 cuke Sunil Kumar Agarwal ACIT, Vs. 395, Narnoli Mansion, Outside Central Circle-2, Sanganeri Gate, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABRPA9601M vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITSS No. 03/JP/2025 fu/kZkj.k…

OM PRAKASH GUPTA,SAWAI MADHOPUR vs. DCIT CENTRAL CIRCLE -1, JAIPUR

ITA 399/JPR/2025[2017-18]Status: DisposedITAT Jaipur18 Sept 2025AY 2017-18

For Appellant: Shri Tarun Mittal, CA &For Respondent: Shri Rajesh Ojha, CIT-DR &

Section 115BSection 153ASection 69

…{ "clean_text": "आयकर अपीलिय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\n\nडा० एस. सीतललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\n\nआयकर अपील सं./ ITA Nos.395 to 401/JP/2025\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2019-20\n\nOm Prakash Gupta Vs. DCIT, Central Circle-01, Jaipur\n\nस्थायी लेखा सं./ जीआईएस सं./ PAN/GIR No.: ABNPG3260C\n\nनिर्यारचती की ओर से / Assessee by : Shri Tarun Mittal, CA &\n Shri Harshit Agarwal, CA,\nराजस्व की ओर से / Revenue by : Shr…

VINOD KUMAR GUPTA (D) THROUGH LR'S SMT. MADHU GUPTA, SMT. MADHU GUPTA, SH. ANUJ GUPTA, SH. ASHISH GUPTA,MUMBAI vs. ITO, WARD- 52(5), NEW DELHI

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

ITA 2751/DEL/2019[2010-11]Status: DisposedITAT Delhi17 Jan 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarassessment Year : 2010-11 Shri Harsh Kumar Thapar, Vs. Ito, A-92, Ganga Sagar Colony, Ward-1(3), Ganga Nagar, Meerut. Mawana Road, Meerut. Pan: Abmpt3630N (Appellant) (Respondent) Assessee By : Shri S.K. Gupta, Ca Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 28.10.2025 Date Of Pronouncement : 23.12.2025

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Om Parkash, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 250Section 68Section 6ASection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year : 2010-11 Shri Harsh Kumar Thapar, Vs. ITO, A-92, Ganga Sagar Colony, Ward-1(3), Ganga Nagar, Meerut. Mawana Road, Meerut. PAN: ABMPT3630N (Appellant) (Respondent) Assessee by : Shri S.K. Gupta, CA Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 28.10.2025 Date of Pronouncement : 23.12.2025 ORDER PER VIMAL KUMAR, JM: The appeal filed by the assessee is against the order dated 30.03.2015 of the ld. Commissioner of Income-tax (Appeals), Me…

LEELARAM CHOUDHARY ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(5), BANGALORE

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

ITA 1086/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Jul 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Ms.Neha Sahay, JCIT-DR

Section 115BSection 133(6)Section 142(1)Section 143(2)Section 234BSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A’, BANGALORE Before Shri Waseem Ahmed, Accountant Member & Shri Keshav Dubey, Judicial Member ITA No.1086/Bang/2024: Asst.Year : 2017-2018 Sri.Leelaram Choudhary The Income Tax Officer M/s.Chamunda Creation Ward 5(2)(5) vs. No.12, Ground Floor Bangalore. Siddanna Lane, Cubbonpet Bangalore – 560 002. PAN: ADZPL8041N (Appellant) (Respondent) Appellant by: Smt.Suman Lunkar, CA Respondent by: Ms.Neha Sahay, JCIT-DR Date of Date of Hearing : 08.07.2024 Pronouncement: 24.07.2024 O R D E R Per Keshav Dubey, JM : This appeal at the instance of the assessee is dire…

PAWAN KUMAR GUPTA,NEW DELHI vs. ITO, WARD- 34(4), NEW DELHI

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

ITA 789/DEL/2018[2013-14]Status: DisposedITAT Delhi03 May 2024AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 136Section 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.789/Del/2018, A.Y. 2013-14 ITA No.788/Del/2018, A.Y. 2014-15 Pawan Kumar Gupta ITO, A-116, Ashok Vihar, Ward 34(4) Phase-III, Vs. New Delhi New Delhi PAN: AANPG2625E (Appellant) (Respondent) Assessee by Sh. Suresh Gupta, CA Respondent by Ms. Mayuri, Sr. DR Date of Hearing 22/04/2024 Date of Pronouncement 03/05/2024 ORDER PER S.RIFAUR RAHMAN, AM: This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appea…

PAWAN KUMAR GUPTA,NEW DELHI vs. ITO, WARD- 34(4), NEW DELHI

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

ITA 788/DEL/2018[2014-15]Status: DisposedITAT Delhi03 May 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 136Section 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.789/Del/2018, A.Y. 2013-14 ITA No.788/Del/2018, A.Y. 2014-15 Pawan Kumar Gupta ITO, A-116, Ashok Vihar, Ward 34(4) Phase-III, Vs. New Delhi New Delhi PAN: AANPG2625E (Appellant) (Respondent) Assessee by Sh. Suresh Gupta, CA Respondent by Ms. Mayuri, Sr. DR Date of Hearing 22/04/2024 Date of Pronouncement 03/05/2024 ORDER PER S.RIFAUR RAHMAN, AM: This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appea…

THE ITO, WARD-1(2)(4), AHMEDABAD vs. SHRI. SURESHCHANDRA SHANTILAL BRAHMBHATT, AHMEDABAD

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 1549/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2016-17

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2016-17 Income Tax Officer, Shri. Sureshchandra Shantilal Ward-1(2)(4), Ahmedabad, Brahmbhatt, Room No. 220, V. 4 Shreenath Bangalow Part-2 2Nd Floor, Aayakar Bhawan, Opp. Matrushree Party Plot, Near Sachin Tower, Vejalpur, Chandkheda, Ahmedabad-380005 Ahmedabad-380051, Gujarat Gujarat Pan:Actpb8904H (Appellant) (Respondent) Assessee By: Sh. Tushar Hemani, Sr. Ar & Sh. Parimalsinh Parmar, Ar Revenue By: Sh. Prasad Rao Waghe Annasaheb, Sr. Dr Date Of Hearing: 25.01.2024 Date Of Pronouncement: 03.04.2024

For Appellant: Sh. Tushar Hemani, Sr. AR & Sh. ParimalsinhFor Respondent: Sh. Prasad Rao Waghe Annasaheb, Sr. DR

Section 143(1)Section 143(2)Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH , AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2016-17 Income Tax Officer, Shri. Sureshchandra Shantilal Ward-1(2)(4), Ahmedabad, Brahmbhatt, Room No. 220, v. 4 Shreenath Bangalow Part-2 2nd Floor, Aayakar Bhawan, Opp. Matrushree Party Plot, Near Sachin Tower, Vejalpur, Chandkheda, Ahmedabad-380005 Ahmedabad-380051, Gujarat Gujarat PAN:ACTPB8904H (Appellant) (Respondent) Assessee by: Sh. Tushar Hemani, Sr. AR & Sh. Parimalsinh Parmar, AR Revenue by: Sh. Prasad Rao Waghe Annasaheb, S…

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

ITA 148/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh04 Mar 2024AY 2016-17

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR

Section 147Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 146,147 & 148/CHD/2021 "नधा"रण वष" / A.Ys : 2011-12, 2015-16 & 2017-18 M/s Din Dayal Purushottam Lal, The PCIT, बनाम 40 CC, Janta Bhawan Road, Rohtak. VS Sirsa-125 055. "थायी लेखा सं./PAN /TAN No: AACFD0107B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date o…

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

ITA 147/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Mar 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR

Section 147Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 146,147 & 148/CHD/2021 "नधा"रण वष" / A.Ys : 2011-12, 2015-16 & 2017-18 M/s Din Dayal Purushottam Lal, The PCIT, बनाम 40 CC, Janta Bhawan Road, Rohtak. VS Sirsa-125 055. "थायी लेखा सं./PAN /TAN No: AACFD0107B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date o…

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

ITA 146/CHANDI/2021[2011-12]Status: DisposedITAT Chandigarh04 Mar 2024AY 2011-12

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR

Section 147Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 146,147 & 148/CHD/2021 "नधा"रण वष" / A.Ys : 2011-12, 2015-16 & 2017-18 M/s Din Dayal Purushottam Lal, The PCIT, बनाम 40 CC, Janta Bhawan Road, Rohtak. VS Sirsa-125 055. "थायी लेखा सं./PAN /TAN No: AACFD0107B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date o…

SRI SANTHEMATHAVATHUR BHADREGOWDA SHIVALINGAIAH ,BANGALORE vs. THE INCOME TAX OFFICER WARD-7(2)(5), BANGALORE

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

ITA 549/BANG/2019[2015-16]Status: DisposedITAT Bangalore08 Feb 2023AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2015-16

For Appellant: N o n eFor Respondent: Smt. Priyadarshini Baseganni, D.R

Section 234Section 56(2)(vii)

…ITA No.549/Bang/2019 Sri Santhemathavathur Bhadregowda Shivalingaiah, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2015-16 Sri Santhemathavathur Bhadregowda Shivalingaiah, #115/116, 1st Main, 4th Cross Magadi Road, HVR Layout Vs. ITO Ward-7(2)(5) Bangalore 560 079 Bangalore PAN NO : AKTPS9680H APPELLANT RESPONDENT Appellant by : N o n e Respondent by : Smt. Priyadarshini Baseganni, D.R. Date of Hearing : 06.02.2023 Date of Pronouncement : 08.02.2023 O R D E R PER LAXMI PR…

SMT. LIZY GEORGE,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 7(1), BANGALORE

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

ITA 398/BANG/2020[2005-06]Status: DisposedITAT Bangalore28 Oct 2022AY 2005-06

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2005-06

For Appellant: Shri V Ravishankar, AdvocateFor Respondent: Shri Sankar Ganesh K, JCIT (DR)

Section 133ASection 142(1)Section 143(2)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2005-06 Smt. Lizy George, The Asst. Commissioner of Rep. by LR Shri Anoop Income-tax, Chemmanur, Circle-7(1), Chemmanur Jewellers, Bengaluru. Chemmanur Enclave, Vs. Marathahalli, Bengaluru. PAN – ADAPG 3712 A APPELLANT RESPONDENT Appellant by : Shri V Ravishankar, Advocate Respondent by : Shri Sankar Ganesh K, JCIT (DR) Date of Hearing : 29.09.2022 Date of Pronouncement : 26.10.2022 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This app…

SRI. P. VIJAYAKUMAR,BANGALORE vs. INCOME TAX OFFICER, WARD - 2(2)(3), BANGALORE

ITA 1104/BANG/2019[2016-17]Status: DisposedITAT Bangalore05 Sept 2022AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri Pranav Krishna, A.RFor Respondent: Shri Sunil Kumar Singh, D.R. [CIT]

Section 234ASection 250Section 251

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2016-17 Sri P. Vijaya Kumar No.76, 3rd Floor H.V.V. Plaza, 15th Cross, 4th Main Malleshwaram Vs. ITO Ward-2(2)(3) Bengaluru 560 003 Bangalore PAN NO : ACJPV1514B APPELLANT RESPONDENT Appellant by : Shri Pranav Krishna, A.R. Respondent by : Shri Sunil Kumar Singh, D.R. [CIT] Date of Hearing : 08.06.2022 Date of Pronouncement : 05.09.2022 O R D E R PER LAXMI PRASAD SAHU, AM : This appeal by the assessee is directed against the order of the CIT…

THE DY CIT-15(3)(1), MUMBAI vs. M/S. TRANSLANDS INFRASTRUCTURE DEVELOPERS P. LTD., NAVI MUMBAI

In the result, the appeal filed by the Revenue stands dismissed

ITA 1166/MUM/2021[2012-13]Status: DisposedITAT Mumbai27 Apr 2022AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Rahul Chaudhary, Jm Dy. Cit-15(3)(1) M/S. Translands Infrastructure Room No. 460, 4Th Floor, Developers P. Ltd. Aayakar Bhavan, M. K. Road, Jn-3, 14-15, Aashirward Chs, Vs. Mumbai-400 020 Sector-9, Vashi, Navi Mumbai-400 703

For Appellant: Shri J. P. Bairaga, CA

Section 132Section 147Section 148Section 151(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAHUL CHAUDHARY, JM Dy. CIT-15(3)(1) M/s. Translands Infrastructure Room No. 460, 4th Floor, Developers P. Ltd. Aayakar Bhavan, M. K. Road, JN-3, 14-15, Aashirward CHS, Vs. Mumbai-400 020 Sector-9, Vashi, Navi Mumbai-400 703 PAN/GIR No. AADCT 0036 B (Appellant) : (Respondent) Appellant by : Shri J. P. Bairaga, CA : Shri B. K. Bagchi, Sr. AR Respondent by Date of Hearing : 20.04.2022 Date of Pronouncement : 27.04.2022 O R D E R Per Shamim Yahya, A. M.: This appeal by the Revenue is directed against the order of the le…

M/S. TRANSLANDS INFRASTRUCTURE DEVELOPERS P. LTD.,NAVI MUMBAI vs. DY CIT-15(3)(1), MUMBAI

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

ITA 1676/MUM/2020[2012-13]Status: DisposedITAT Mumbai21 Feb 2022AY 2012-13

Bench: Shri Amarjit Singh, Jm & Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 1676/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2012-13) M/S. Translands Infrastructure बिधम/ Dcit-15(3)(1) Developers Pvt. Ltd. Room No.451, Aayakar Vs. Office No. A-702, 7Th Floor, Bhavan, M. K. Marg, Everest Nivara Infotech Park, Mumbai-400020. Plot No.D/3, Ttc Industrial Area, Midc, Turbhe, Navi Mumbai-400705. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadct0036B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri J. P. Bairagra Revenue By: Shri S. N. Kabra (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 24/01/2022 घोषणा की तारीख /Date Of Pronouncement: 21/02/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 25.02.2020 Passed By The Commissioner Of Income Tax (Appeals) -24, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2012- 13. 2. The Assessee Has Raised The Following Grounds: - “1. Ld. Cit (A) Erred In Upholding The Reopening Of Assessment U/S 147 Of The Income Tax Act. A.Y.2012-13 2. Ld. Cit (A) Erred In Upholding The Reassessment U/S 147 Which Was Reopened By Ao On The Basis Of Borrowed Satisfaction I.E. Merely On The Basis Of Information Received In Letter From Dy. Dit (Inv.) In Respect Of Search & Seizure U/S 132 Of The Act In The Case Of Shri Vipul Vidur Bhatt Without Application Of His Own Mind Before Issue Of Notice U/S 148. 3. The Ld Cit (A) Erred In Upholding The Reassessment U/S 147 Reopened By Ao Without Taking The Requisite Approval From The Principal Commissioner U/S 151(1) Of The Income Tax Act, 1961 By Recording The Satisfaction That It Is A Fit Case For Reopening On The Basis Of Reasons For Reopening Recorded By The Ld Ao As No Exact Copy Of The Said Approval Has Been Given To The Appellant.

For Appellant: Shri J. P. BairagraFor Respondent: Shri S. N. Kabra (Sr. AR)

Section 132Section 132(4)Section 143(1)Section 143(3)Section 147Section 148Section 151(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 1676/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2012-13) M/s. Translands Infrastructure बिधम/ DCIT-15(3)(1) Developers Pvt. Ltd. Room No.451, Aayakar Vs. Office No. A-702, 7th Floor, Bhavan, M. K. Marg, Everest Nivara Infotech Park, Mumbai-400020. Plot No.D/3, TTC Industrial Area, MIDC, Turbhe, Navi Mumbai-400705. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCT0036B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri J. P. Bairagra Revenue by: Shri S. N. Kabra (Sr. AR)…

MRS. REENA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 8(4), MUMBAI

In the result, the appeals are partly allowed

ITA 1007/MUM/2018[2014-15]Status: DisposedITAT Mumbai25 Mar 2019AY 2014-15

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2013-14 Mr. Ratnesh Chand Jain, Deputy Commissioner Of 902/903, A Wing, Kalinga Vs. Income Tax, Central Tower, Nirmal Nagar, Circle-8(4), 658, 6Th Link Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. Pan No. Aabpj0683P Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Mrs. Reenajain, Deputy Commissioner Of 902/903, A Wing, Kalinga Vs. Income Tax Central Tower, Nirmal Nagar Link Circle-8(4), 658, 6Th Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. Pan No. Aeapj6605C

For Appellant: Mr. Bhupendra Shah, ARFor Respondent: Mr. A.K. Srivastava, DR

Section 131Section 132Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2013-14 Mr. Ratnesh Chand Jain, Deputy Commissioner of 902/903, A Wing, Kalinga Vs. Income Tax, Central Tower, Nirmal Nagar, Circle-8(4), 658, 6th Link Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. PAN No. AABPJ0683P Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Mrs. ReenaJain, Deputy Commissioner of…

MR.RATNESH CHAND JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-8(4), MUMBAI

In the result, the appeals are partly allowed

ITA 1001/MUM/2018[2009-10]Status: DisposedITAT Mumbai25 Mar 2019AY 2009-10

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2013-14 Mr. Ratnesh Chand Jain, Deputy Commissioner Of 902/903, A Wing, Kalinga Vs. Income Tax, Central Tower, Nirmal Nagar, Circle-8(4), 658, 6Th Link Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. Pan No. Aabpj0683P Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Mrs. Reenajain, Deputy Commissioner Of 902/903, A Wing, Kalinga Vs. Income Tax Central Tower, Nirmal Nagar Link Circle-8(4), 658, 6Th Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. Pan No. Aeapj6605C

For Appellant: Mr. Bhupendra Shah, ARFor Respondent: Mr. A.K. Srivastava, DR

Section 131Section 132Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2013-14 Mr. Ratnesh Chand Jain, Deputy Commissioner of 902/903, A Wing, Kalinga Vs. Income Tax, Central Tower, Nirmal Nagar, Circle-8(4), 658, 6th Link Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. PAN No. AABPJ0683P Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Mrs. ReenaJain, Deputy Commissioner of…

301 ITR 404 (Raj) CIT v. Prameshwar Bohra

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Judgments citing 301 ITR 404 (Raj) CIT v. Prameshwar Bohra

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OM PRAKASH GUPTA,SAWAI MADHOPUR vs. DCIT CENTRAL CIRCLE -1, JAIPUR

VINOD KUMAR GUPTA (D) THROUGH LR'S SMT. MADHU GUPTA, SMT. MADHU GUPTA, SH. ANUJ GUPTA, SH. ASHISH GUPTA,MUMBAI vs. ITO, WARD- 52(5), NEW DELHI

LEELARAM CHOUDHARY ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(5), BANGALORE

PAWAN KUMAR GUPTA,NEW DELHI vs. ITO, WARD- 34(4), NEW DELHI

PAWAN KUMAR GUPTA,NEW DELHI vs. ITO, WARD- 34(4), NEW DELHI

THE ITO, WARD-1(2)(4), AHMEDABAD vs. SHRI. SURESHCHANDRA SHANTILAL BRAHMBHATT, AHMEDABAD

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

SRI SANTHEMATHAVATHUR BHADREGOWDA SHIVALINGAIAH ,BANGALORE vs. THE INCOME TAX OFFICER WARD-7(2)(5), BANGALORE

SMT. LIZY GEORGE,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 7(1), BANGALORE

SRI. P. VIJAYAKUMAR,BANGALORE vs. INCOME TAX OFFICER, WARD - 2(2)(3), BANGALORE

THE DY CIT-15(3)(1), MUMBAI vs. M/S. TRANSLANDS INFRASTRUCTURE DEVELOPERS P. LTD., NAVI MUMBAI

M/S. TRANSLANDS INFRASTRUCTURE DEVELOPERS P. LTD.,NAVI MUMBAI vs. DY CIT-15(3)(1), MUMBAI

MRS. REENA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 8(4), MUMBAI

MR.RATNESH CHAND JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-8(4), MUMBAI