80 (Delhi, HC) 2. CIT v. Shyam R. Pawar

115 Taxmann.com 167High Court2020#4952 most cited

What is 80 (Delhi, HC) 2. CIT v. Shyam R. Pawar authority for?

The High Court confirmed that when assessing the genuineness of share transactions involving penny stocks and claims of long-term capital gains under Section 10(38), the Assessing Officer must examine the evidence provided by the assessee and cannot solely rely on information from entry operators or external sources without proper verification.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2025.

Also referred to as

CIT v. Shyam R. Pawar · Section 10(38) · bogus long term capital gain · penny stock · accommodation entry · genuineness of the transaction · price rigging · entry operator · paper company · long term capital gains

Sections most often in play

Section 10(38)Section 250Section 68Section 69Section 69ASection 69C

Issues it is cited on

price riggingbogus ltcgpaper companybogus long term capital gainpenny stocksection 10(38)entry operatorshort term capital gainlong term capital gainslong term capital gainaccommodation entrygenuineness of the transaction

Judgments citing 80 (Delhi, HC) 2. CIT v. Shyam R. Pawar

Chitra Avdhesh Mehta, Mumbai vs. ITO 33 (1) (3), Mumbai

In the result the appeal filed by the assessee stands

ITA 3229/MUM/2023[2014-15]Status: DisposedITAT Mumbai31 Aug 2026AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain

Section 10(38)Section 115BSection 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 3229/Mum/2023 (Assessment Year: 2014-15) Smt. Chitra Avdhesh Mehta Vs. ITO – 33(1)(3) 902/903, 9th Floor, Oberoi Park, Near Thakur Cinema, Thakur Village, Kandivali (W), Mumbai – 400101. Room No. 707, 7th Floor, C-12, BKC, Bandra (E), Mumbai 400051. PAN/GIR No. BIYPS8204F (Applicant) (Respondent) Assessee by Shri M Subramanian, Adv Revenue by Ms. Madhura M. Nayak Sr. DR Date of Hearing 06.05.2025 Date of Pronouncement 22.07.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed…

Kishori Pankaj Agarwal, Vadodara, Gujarat vs. Income Tax Officer, Vadodara, Gujarat

ITA 623/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2015-16

Bench: SHRI SANJAY GARG (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)

For Appellant: Shri P. M. Jagatsheth, A.RFor Respondent: Shri Rignesh Das, CIT. DR
Section 10(38)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 623/Ahd/2023 (िनधा"रण वष" / Assessment Year : 2015-16) बनाम/ Kishori Pankaj Agarwal Income Tax Officer B-201, Sandal Wood Ward-1(2)(4), Vadodara Vs. Residency, Urmi Char Rasta, Productivity Road, Vadodara, Gujarat - 390020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AERPA1262M (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri P. M. Jagatsheth, A.R. ""यथ" क" ओर से/Respondent by : Shri Rignesh Das, CIT. DR Date of Hearing 03/09/2025…

Govind Corporation, Mumbai vs. DCIT Central Circle 8(1), Mumbai

In the result the appeal filed by the assessee stands

ITA 3229/MUM/2025[2014-15]Status: HeardITAT Mumbai24 Jul 2025AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain

Section 10(38)Section 115BSection 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 3229/Mum/2023 (Assessment Year: 2014-15) Smt. Chitra Avdhesh Mehta Vs. ITO – 33(1)(3) 902/903, 9th Floor, Oberoi Park, Near Thakur Cinema, Thakur Village, Kandivali (W), Mumbai – 400101. Room No. 707, 7th Floor, C-12, BKC, Bandra (E), Mumbai 400051. PAN/GIR No. BIYPS8204F (Applicant) (Respondent) Assessee by Shri M Subramanian, Adv Revenue by Ms. Madhura M. Nayak Sr. DR Date of Hearing 06.05.2025 Date of Pronouncement 22.07.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed…

Lalita Ramniranjan Agarwal, Vadodara vs. The Income Tax Officer, Ward-1(2)(4), Vadodara

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

ITA 662/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad28 Feb 2025AY 2015-16

Bench: Shri TR Senthil Kumar, Judicial Member\nAnd Shri Narendra Prasad Sinha, Accountant Member\nITA No. 662/Ahd/2023\nAssessment Year 2015-16\nLalita Ramniranjan Agarwal,\nB-201, Sandal Wood\nResidency, Urmi Char Rasta\nProductivity Road,\nVadodara-390020\nPAN: AECPA0173J\n(Appellant)\nThe ITO,\nWard-1(2)(4),\nVadodara\nVs\n(Respondent)\nAssessee by: Shri P.M. Jagasheth, A.R.\nRevenue by: Shri Nitin Vishnu Kulkarni, Sr. D.R.\nDate of hearing\n: 24-02-2025\nDate of pronouncement : 28-02-2025\nORD

For Appellant: Shri P.M. Jagasheth, A.RFor Respondent: Shri Nitin Vishnu Kulkarni, Sr. D.R
Section 10(38)Section 143(1)Section 143(3)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri TR Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No. 662/Ahd/2023 Assessment Year 2015-16 Lalita Ramniranjan Agarwal, B-201, Sandal Wood Residency, Urmi Char Rasta Productivity Road, Vadodara-390020 PAN: AECPA0173J (Appellant) The ITO, Ward-1(2)(4), Vadodara Vs (Respondent) Assessee by: Shri P.M. Jagasheth, A.R. Revenue by: Shri Nitin Vishnu Kulkarni, Sr. D.R. Date of hearing : 24-02-2025 Date of pronouncement : 28-02-2025 ORDER PER : TR SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee a…

Smt . Veena Chaturvedi, Mumbai vs. DCIT Cent Cir -2(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 1702/MUM/2021[2013-14]Status: DisposedITAT Mumbai18 Sept 2023AY 2013-14
Section 10(38)Section 139Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Smt. Veena Chaturvedi Vs. DCIT(CC)-2(3) Premises No.1 & 2 8th Floor, Room No.803 4th Floor, Shreepati Old C.G.O. Building Arcade, Pratishtha Bhawan August Kranti Marg M.K. Road Nana Chowk Mumbai – 400 020 Mumbai – 400 036 PAN/GIR No.ADCPC8995K (Appellant) .. (Respondent) Assessee by Shri Suchek Anchaliya / Ms. Vanshika Revenue by Shri Lieder Panicker Date of Hearing 16/07/2023 Date of Pronouncement 18/09/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has…

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

In the result, Appeals of the revenue in in ITANos

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

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

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

…which are duly supported by documentary evidences, reliance was placed on following decisions: 1. Pr. CIT vs. Smt. Krishna Devi (2021) 126 taxmann.com 80 (Delhi, HC) 2. CIT vs. Shyam R. Pawar (2015) 54 taxmann.com 108 (Bom. HC) 3. Swati Luthra vs. ITO (2020) 115 Taxmann.com 167 (Delhi Tri.) 4. Ramprasad Agarwal vs. ITO (2018) 100 taxmann.com 172 (Mumbai Tri.) 5. Kiran Agarwal vs. ITO in ITANo.196/CTK/2018(Tribunal Cuttack) 6. S.K. Agarwal vs. ITO ITANo.197/CTK/2018 (Tribunal Cuttack) 7. Manish Kumar Baid vs. ACIT ITANo.1236/Kol/2017(Tribunal Kolkata) 17. We have heard rival contentions and perused the records pl…

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

In the result, Appeals of the revenue in in ITANos

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

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

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

…which are duly supported by documentary evidences, reliance was placed on following decisions: 1. Pr. CIT vs. Smt. Krishna Devi (2021) 126 taxmann.com 80 (Delhi, HC) 2. CIT vs. Shyam R. Pawar (2015) 54 taxmann.com 108 (Bom. HC) 3. Swati Luthra vs. ITO (2020) 115 Taxmann.com 167 (Delhi Tri.) 4. Ramprasad Agarwal vs. ITO (2018) 100 taxmann.com 172 (Mumbai Tri.) 5. Kiran Agarwal vs. ITO in ITANo.196/CTK/2018(Tribunal Cuttack) 6. S.K. Agarwal vs. ITO ITANo.197/CTK/2018 (Tribunal Cuttack) 7. Manish Kumar Baid vs. ACIT ITANo.1236/Kol/2017(Tribunal Kolkata) 17. We have heard rival contentions and perused the records pl…

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

In the result, Appeals of the revenue in in ITANos

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

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

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

…which are duly supported by documentary evidences, reliance was placed on following decisions: 1. Pr. CIT vs. Smt. Krishna Devi (2021) 126 taxmann.com 80 (Delhi, HC) 2. CIT vs. Shyam R. Pawar (2015) 54 taxmann.com 108 (Bom. HC) 3. Swati Luthra vs. ITO (2020) 115 Taxmann.com 167 (Delhi Tri.) 4. Ramprasad Agarwal vs. ITO (2018) 100 taxmann.com 172 (Mumbai Tri.) 5. Kiran Agarwal vs. ITO in ITANo.196/CTK/2018(Tribunal Cuttack) 6. S.K. Agarwal vs. ITO ITANo.197/CTK/2018 (Tribunal Cuttack) 7. Manish Kumar Baid vs. ACIT ITANo.1236/Kol/2017(Tribunal Kolkata) 17. We have heard rival contentions and perused the records pl…

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

In the result, Appeals of the revenue in in ITANos

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

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

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

…which are duly supported by documentary evidences, reliance was placed on following decisions: 1. Pr. CIT vs. Smt. Krishna Devi (2021) 126 taxmann.com 80 (Delhi, HC) 2. CIT vs. Shyam R. Pawar (2015) 54 taxmann.com 108 (Bom. HC) 3. Swati Luthra vs. ITO (2020) 115 Taxmann.com 167 (Delhi Tri.) 4. Ramprasad Agarwal vs. ITO (2018) 100 taxmann.com 172 (Mumbai Tri.) 5. Kiran Agarwal vs. ITO in ITANo.196/CTK/2018(Tribunal Cuttack) 6. S.K. Agarwal vs. ITO ITANo.197/CTK/2018 (Tribunal Cuttack) 7. Manish Kumar Baid vs. ACIT ITANo.1236/Kol/2017(Tribunal Kolkata) 17. We have heard rival contentions and perused the records pl…

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

In the result, Appeals of the revenue in in ITANos

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

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

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

…which are duly supported by documentary evidences, reliance was placed on following decisions: 1. Pr. CIT vs. Smt. Krishna Devi (2021) 126 taxmann.com 80 (Delhi, HC) 2. CIT vs. Shyam R. Pawar (2015) 54 taxmann.com 108 (Bom. HC) 3. Swati Luthra vs. ITO (2020) 115 Taxmann.com 167 (Delhi Tri.) 4. Ramprasad Agarwal vs. ITO (2018) 100 taxmann.com 172 (Mumbai Tri.) 5. Kiran Agarwal vs. ITO in ITANo.196/CTK/2018(Tribunal Cuttack) 6. S.K. Agarwal vs. ITO ITANo.197/CTK/2018 (Tribunal Cuttack) 7. Manish Kumar Baid vs. ACIT ITANo.1236/Kol/2017(Tribunal Kolkata) 17. We have heard rival contentions and perused the records pl…

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

In the result, Appeals of the revenue in in ITANos

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

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

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

…which are duly supported by documentary evidences, reliance was placed on following decisions: 1. Pr. CIT vs. Smt. Krishna Devi (2021) 126 taxmann.com 80 (Delhi, HC) 2. CIT vs. Shyam R. Pawar (2015) 54 taxmann.com 108 (Bom. HC) 3. Swati Luthra vs. ITO (2020) 115 Taxmann.com 167 (Delhi Tri.) 4. Ramprasad Agarwal vs. ITO (2018) 100 taxmann.com 172 (Mumbai Tri.) 5. Kiran Agarwal vs. ITO in ITANo.196/CTK/2018(Tribunal Cuttack) 6. S.K. Agarwal vs. ITO ITANo.197/CTK/2018 (Tribunal Cuttack) 7. Manish Kumar Baid vs. ACIT ITANo.1236/Kol/2017(Tribunal Kolkata) 17. We have heard rival contentions and perused the records pl…

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

In the result, Appeals of the revenue in in ITANos

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

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

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

…which are duly supported by documentary evidences, reliance was placed on following decisions: 1. Pr. CIT vs. Smt. Krishna Devi (2021) 126 taxmann.com 80 (Delhi, HC) 2. CIT vs. Shyam R. Pawar (2015) 54 taxmann.com 108 (Bom. HC) 3. Swati Luthra vs. ITO (2020) 115 Taxmann.com 167 (Delhi Tri.) 4. Ramprasad Agarwal vs. ITO (2018) 100 taxmann.com 172 (Mumbai Tri.) 5. Kiran Agarwal vs. ITO in ITANo.196/CTK/2018(Tribunal Cuttack) 6. S.K. Agarwal vs. ITO ITANo.197/CTK/2018 (Tribunal Cuttack) 7. Manish Kumar Baid vs. ACIT ITANo.1236/Kol/2017(Tribunal Kolkata) 17. We have heard rival contentions and perused the records pl…

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

In the result, Appeals of the revenue in in ITANos

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

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

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

…which are duly supported by documentary evidences, reliance was placed on following decisions: 1. Pr. CIT vs. Smt. Krishna Devi (2021) 126 taxmann.com 80 (Delhi, HC) 2. CIT vs. Shyam R. Pawar (2015) 54 taxmann.com 108 (Bom. HC) 3. Swati Luthra vs. ITO (2020) 115 Taxmann.com 167 (Delhi Tri.) 4. Ramprasad Agarwal vs. ITO (2018) 100 taxmann.com 172 (Mumbai Tri.) 5. Kiran Agarwal vs. ITO in ITANo.196/CTK/2018(Tribunal Cuttack) 6. S.K. Agarwal vs. ITO ITANo.197/CTK/2018 (Tribunal Cuttack) 7. Manish Kumar Baid vs. ACIT ITANo.1236/Kol/2017(Tribunal Kolkata) 17. We have heard rival contentions and perused the records pl…

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

In the result, Appeals of the revenue in in ITANos

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

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

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

…which are duly supported by documentary evidences, reliance was placed on following decisions: 1. Pr. CIT vs. Smt. Krishna Devi (2021) 126 taxmann.com 80 (Delhi, HC) 2. CIT vs. Shyam R. Pawar (2015) 54 taxmann.com 108 (Bom. HC) 3. Swati Luthra vs. ITO (2020) 115 Taxmann.com 167 (Delhi Tri.) 4. Ramprasad Agarwal vs. ITO (2018) 100 taxmann.com 172 (Mumbai Tri.) 5. Kiran Agarwal vs. ITO in ITANo.196/CTK/2018(Tribunal Cuttack) 6. S.K. Agarwal vs. ITO ITANo.197/CTK/2018 (Tribunal Cuttack) 7. Manish Kumar Baid vs. ACIT ITANo.1236/Kol/2017(Tribunal Kolkata) 17. We have heard rival contentions and perused the records pl…

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

In the result, Appeals of the revenue in in ITANos

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

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

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

…which are duly supported by documentary evidences, reliance was placed on following decisions: 1. Pr. CIT vs. Smt. Krishna Devi (2021) 126 taxmann.com 80 (Delhi, HC) 2. CIT vs. Shyam R. Pawar (2015) 54 taxmann.com 108 (Bom. HC) 3. Swati Luthra vs. ITO (2020) 115 Taxmann.com 167 (Delhi Tri.) 4. Ramprasad Agarwal vs. ITO (2018) 100 taxmann.com 172 (Mumbai Tri.) 5. Kiran Agarwal vs. ITO in ITANo.196/CTK/2018(Tribunal Cuttack) 6. S.K. Agarwal vs. ITO ITANo.197/CTK/2018 (Tribunal Cuttack) 7. Manish Kumar Baid vs. ACIT ITANo.1236/Kol/2017(Tribunal Kolkata) 17. We have heard rival contentions and perused the records pl…

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

In the result, Appeals of the revenue in in ITANos

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

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

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

…which are duly supported by documentary evidences, reliance was placed on following decisions: 1. Pr. CIT vs. Smt. Krishna Devi (2021) 126 taxmann.com 80 (Delhi, HC) 2. CIT vs. Shyam R. Pawar (2015) 54 taxmann.com 108 (Bom. HC) 3. Swati Luthra vs. ITO (2020) 115 Taxmann.com 167 (Delhi Tri.) 4. Ramprasad Agarwal vs. ITO (2018) 100 taxmann.com 172 (Mumbai Tri.) 5. Kiran Agarwal vs. ITO in ITANo.196/CTK/2018(Tribunal Cuttack) 6. S.K. Agarwal vs. ITO ITANo.197/CTK/2018 (Tribunal Cuttack) 7. Manish Kumar Baid vs. ACIT ITANo.1236/Kol/2017(Tribunal Kolkata) 17. We have heard rival contentions and perused the records pl…

ITO, Bhadrak Ward, Bhadrak vs. Amruta Preetam Mohapatra, Bhadrak

In the result, Appeals of the revenue in in ITANos

ITA 46/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

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

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

…which are duly supported by documentary evidences, reliance was placed on following decisions: 1. Pr. CIT vs. Smt. Krishna Devi (2021) 126 taxmann.com 80 (Delhi, HC) 2. CIT vs. Shyam R. Pawar (2015) 54 taxmann.com 108 (Bom. HC) 3. Swati Luthra vs. ITO (2020) 115 Taxmann.com 167 (Delhi Tri.) 4. Ramprasad Agarwal vs. ITO (2018) 100 taxmann.com 172 (Mumbai Tri.) 5. Kiran Agarwal vs. ITO in ITANo.196/CTK/2018(Tribunal Cuttack) 6. S.K. Agarwal vs. ITO ITANo.197/CTK/2018 (Tribunal Cuttack) 7. Manish Kumar Baid vs. ACIT ITANo.1236/Kol/2017(Tribunal Kolkata) 17. We have heard rival contentions and perused the records pl…

Mohanlal Khandelwal, Indore vs. The ITO-4(1), Indore

In the result, all the captioned appeals filed by different

ITA 8/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND BEFORE HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2014-15 Radheyshyam Khandelwal : Appellant 659, Sneh Nagar, Near ILVA College, Indore PAN ATVPK8556H V/s ACIT-4(1), Indore : Respondent Assessment Year 2014-15 Mohanlal Khandelwal : Appellant 659, Sneh Nagar, Near ILVA College, Indore PAN ACBPK8243N V/s ITO-4(1), Indore : Respondent Assessment Year 2014-15 Suresh Khandelwal : Appellant 659, Sneh Nagar, Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind…

Radheshyam Khandelwal, Indore vs. ACIT4(1), Indore

In the result, all the captioned appeals filed by different

ITA 7/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND BEFORE HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2014-15 Radheyshyam Khandelwal : Appellant 659, Sneh Nagar, Near ILVA College, Indore PAN ATVPK8556H V/s ACIT-4(1), Indore : Respondent Assessment Year 2014-15 Mohanlal Khandelwal : Appellant 659, Sneh Nagar, Near ILVA College, Indore PAN ACBPK8243N V/s ITO-4(1), Indore : Respondent Assessment Year 2014-15 Suresh Khandelwal : Appellant 659, Sneh Nagar, Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind…

Smt. Rukmani Khandelwal, Indore vs. ITO-4(3), Indore

In the result, all the captioned appeals filed by different

ITA 30/IND/2019[2014-15]Status: DisposedITAT Indore25 Jun 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND BEFORE HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2014-15 Radheyshyam Khandelwal : Appellant 659, Sneh Nagar, Near ILVA College, Indore PAN ATVPK8556H V/s ACIT-4(1), Indore : Respondent Assessment Year 2014-15 Mohanlal Khandelwal : Appellant 659, Sneh Nagar, Near ILVA College, Indore PAN ACBPK8243N V/s ITO-4(1), Indore : Respondent Assessment Year 2014-15 Suresh Khandelwal : Appellant 659, Sneh Nagar, Radheyshyam Khandelwal & Ors ITA No.7,8,29,30,& 113/Ind…

80 (Delhi, HC) 2. CIT v. Shyam R. Pawar (115 Taxmann.com 167) — Cited in 23 Judgments | BharatTax