663 (Bombay) (v) Ravindra Reddy Katamreddy v. DCIT

165 Taxmann.com 646High Court2024#7274 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 148Section 151Section 147Section 69ASection 115BBESection 132Section 149Section 153A

Issues it is cited on

compensatory interestreal income theorysection 151(ii)faceless assessment schemeperiod of holdingsection 36(2)section 120section 153a(1)(b)section 151asection 149(1)(b)specified authoritysection 149(1)

Judgments citing 663 (Bombay) (v) Ravindra Reddy Katamreddy v. DCIT

Sharmanji Yarns Private Limited, Ludhiana Punjab vs. Deputy Commissioner of Income Tax, Circle -1, Ludhiana

Appeal stand allowed in terms of our above order

ITA 596/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh12 Nov 2025AY 2016-17

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.530/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) Jcit (In Situ) M/S Sharmanji Yarns Pvt. Ltd. Aaykar Bhawan, Rishi Nagar बनाम/ Village Lakhowal Road Ludhiana – 141001 Kohara, Jandiali Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.596/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) M/S Sharmanji Yarns Pvt. Ltd. Dcit-Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Ludhiana – 141001 Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Tej Mohan Singh (Advocate) – Ld. Ar Revenue By : Smt. Kusum Bansal (Cit)(Virtual) A/W Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 08-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 12/11/2025

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT)(Virtual) a/w Dr
Section 144BSection 147Section 148Section 151A

…of Sec. 151(ii) of the Act. To support, the same, reference has been made to various decisions including the decision of Hon’ble Bombay High Court in the case of Mrs. Chitra Supekar vs ITO (453 ITR 530) followed by same court in Gigantic Mercantile Pvt. Ltd. (165 Taxmann.com 646). Similar is stated to be the view of Hon’ble Delhi High Court in the case of Twylight Infrastructure Pvt. Ltd. (463 ITR 702) as well as in Ashok Kumar Makhija (466 ITR 283). 5. In concluding para of order passed by Ld. AO under Clause (d) of Sec.148A (as placed on Page Nos. 6 to 9 of the paper-book), it could clearly be seen that Ld. AO…

Joint Commissioner of Income Tax (in Situ) Circle-I, Ludhiana vs. Sharmanji Yarns Private Limited, Ludhiana

Appeal stand allowed in terms of our above order

ITA 530/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh12 Nov 2025AY 2016-17

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.530/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) Jcit (In Situ) M/S Sharmanji Yarns Pvt. Ltd. Aaykar Bhawan, Rishi Nagar बनाम/ Village Lakhowal Road Ludhiana – 141001 Kohara, Jandiali Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.596/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) M/S Sharmanji Yarns Pvt. Ltd. Dcit-Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Ludhiana – 141001 Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Tej Mohan Singh (Advocate) – Ld. Ar Revenue By : Smt. Kusum Bansal (Cit)(Virtual) A/W Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 08-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 12/11/2025

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT)(Virtual) a/w Dr
Section 144BSection 147Section 148Section 151A

…of Sec. 151(ii) of the Act. To support, the same, reference has been made to various decisions including the decision of Hon’ble Bombay High Court in the case of Mrs. Chitra Supekar vs ITO (453 ITR 530) followed by same court in Gigantic Mercantile Pvt. Ltd. (165 Taxmann.com 646). Similar is stated to be the view of Hon’ble Delhi High Court in the case of Twylight Infrastructure Pvt. Ltd. (463 ITR 702) as well as in Ashok Kumar Makhija (466 ITR 283). 5. In concluding para of order passed by Ld. AO under Clause (d) of Sec.148A (as placed on Page Nos. 6 to 9 of the paper-book), it could clearly be seen that Ld. AO…

Mahesh Gokuldas Fulwani, Aurangabad vs. ITO Ward 1(1) Aurangabad, Aurangabad

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

ITA 873/PUN/2025[2017-2018]Status: DisposedITAT Pune30 Jul 2025AY 2017-2018

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Mahesh Gokuldas Fulwani Ito, Ward 1(1), Mahesh Traders C O Girls Fashion, Aurangabad Vs. 2/7/63, Tilak Path, Paithan Gate, Aurangabad- 431001 Pan: Aajpf4456C (Appellant) (Respondent) Assessee By : Shri Girish Ladda Department By : Shri Ramnath P Murkunde Date Of Hearing : 28-07-2025 Date Of Pronouncement : 30-07-2025 O R D E R

For Appellant: Shri Girish LaddaFor Respondent: Shri Ramnath P Murkunde
Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2017-18 Mahesh Gokuldas Fulwani ITO, Ward 1(1), Mahesh Traders C O Girls Fashion, Aurangabad Vs. 2/7/63, Tilak Path, Paithan Gate, Aurangabad- 431001 PAN: AAJPF4456C (Appellant) (Respondent) Assessee by : Shri Girish Ladda Department by : Shri Ramnath P Murkunde Date of hearing : 28-07-2025 Date of pronouncement : 30-07-2025 O R D E R PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order dated 28.01.2025 of the Ld. CIT(A) / NFA…

Dinesh Dilip Mehta, Pune vs. Income Tax Officer, Ward-7(1), Pune

In the result, appeal of the assessee is partly allowed

ITA 2048/PUN/2024[2017-18]Status: DisposedITAT Pune30 Apr 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2048/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dinesh Dilip Mehta, V The Income Tax Officer, 936 3, Irvin Road, New Nana S Ward-7(1), Pune. Peth, Opp.M Phule High School, Pune – 411002. Pan: Abbpm0414G Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S Pathak – Ar Revenue By Shri Vidya Ratna Kishor - Dr Date Of Hearing 25/03/2025 Date Of Pronouncement 30/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: Thisappeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961; Dated 01.08.2024For Assessment Year2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1] The Learned Cit(A) Erred In Confirming An Addition Of Rs.69,10,300/- On Account Of Alleged Commission Income U/S 56 Of The Act.

Section 147Section 148Section 148ASection 151Section 250Section 56

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2048/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dinesh Dilip Mehta, V The Income Tax Officer, 936 3, Irvin Road, New Nana s Ward-7(1), Pune. Peth, Opp.M Phule High School, Pune – 411002. PAN: ABBPM0414G Appellant/ Assessee Respondent / Revenue Assessee by Shri Nikhil S Pathak – AR Revenue by Shri Vidya Ratna Kishor - DR Date of hearing 25/03/2025 Date of pronouncement 30/04/2025 आदेश/ ORDER PER DR. DIPAK…

Income Tax Officer Ward Hingoli Camp at Parbhani, Parbhani vs. Rajaram Ramswarup Jaju, Selu Parbhani

In the result, the cross objection filed by the assessee in C

ITA 1882/PUN/2024[2016-17]Status: DisposedITAT Pune07 Mar 2025AY 2016-17

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1882/Pun/2024 िनधा"रण वष" / Assessment Year : 2016-17 Ito, Ward Hingoli Camp At Vs. Rajaram Ramswarup Parbhani, Parbhani. Jaju, 223, Jaju Industries Atre Nagar, Selu, Parbhani- 431503. Pan : Aakpj4951H Appellant Respondent C.O. No.35//Pun/2024 (Arising Out Of Ita No.1882/Pun/2024) िनधा"रण वष" / Assessment Year : 2016-17 Rajaram Ramswarup Jaju, Vs. Ito, Ward Hingoli 223, Jaju Industries Atre Camp At Parbhani, Nagar, Selu, Parbhani. Parbhani- 431503. Pan : Aakpj4951H Appellant Respondent Revenue By : Shri Basavaraj Hiremath Assessee By : Shri Anand R. Partani & Shri Darshan R. Gattani Date Of Hearing : 09.12.2024 Date Of Pronouncement : 07.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 15.07.2024 Passed By Ld. Cit(A)/Nfac For The Assessment

For Appellant: Shri Anand R. Partani &For Respondent: Shri Basavaraj Hiremath
Section 142(1)Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1882/PUN/2024 िनधा"रण वष" / Assessment Year : 2016-17 ITO, Ward Hingoli Camp at Vs. Rajaram Ramswarup Parbhani, Parbhani. Jaju, 223, Jaju Industries Atre Nagar, Selu, Parbhani- 431503. PAN : AAKPJ4951H Appellant Respondent C.O. No.35//PUN/2024 (Arising out of ITA No.1882/PUN/2024) िनधा"रण वष" / Assessment Year : 2016-17 Rajaram Ramswarup Jaju, Vs. ITO, Ward Hingoli 223, Jaju Industries Atre Camp at Parbhani, Nagar, Selu, Parbhani. Parbhani- 431503.…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1154/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Deputy Commissioner of Income -Tax, Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1153/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1152/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1151/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2016-17

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1149/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2014-15

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC (1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1145/AHD/2024[2020-2021]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2020-2021

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

ITA 1144/AHD/2024[2019-2020]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2019-2020
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1142/AHD/2024[2017-2018]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-2018

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahemedabad

In the result, the appeal of the Revenue in ITA No

ITA 1140/AHD/2024[2015-2016]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2015-2016

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1139/AHD/2024[2014-2015]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2014-2015

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…