85 (Mumbai), CIT v. Harjeev Aggarwal

134 Taxmann.com 256High Court2022#1249 most cited

What is 85 (Mumbai), CIT v. Harjeev Aggarwal authority for?

Additions under Section 68 for cash credits, such as share capital and share premium, are not sustainable if the assessee provides sufficient documentary evidence and the Assessing Officer fails to properly investigate the veracity of those documents. The Assessing Officer cannot merely rely on a recorded statement without undertaking due investigation.

90

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT vs Agson Global Pvt Ltd · 134 Taxmann.com 256 · Section 68 · cash credits · share capital · share premium · documentary evidence · Assessing Officer investigation · veracity of documents · unexplained income

Sections most often in play

Section 68Section 143(3)Section 148Section 147Section 153CSection 153ASection 69CSection 10(38)

Issues it is cited on

section 153cofsection 11bsection 127(2)(a)section 153aofwarrant of authorisationsection 158bb(1)section 2(24)(xviii)section 124(3)(a)section 127(2)section 158bbsection 2(45)nav method

Judgments citing 85 (Mumbai), CIT v. Harjeev Aggarwal

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIA vs. M/S AJAY REALCON PVT. LTD., NOIDA

In the result, appeal of the Revenue in ITA No

ITA 3560/DEL/2025[2020]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ALLURE DEVELOPERS PVT. LTD, NEW DELHI

In the result, appeal of the Revenue in ITA No

ITA 3559/DEL/2025[2020]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ALLURE DEVELOPERS PRIVATE LIMITED, NOIDA

In the result, appeal of the Revenue in ITA No

ITA 3558/DEL/2025[2019]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ACE RESIDENCY PVT. LTD, GHAZIABAD

In the result, appeal of the Revenue in ITA No

ITA 3493/DEL/2025[2021]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

JSM OILFIELDS SERVICES PVT. LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX , NEW DELHI

In the result, appeal of the assessee is allowed

ITA 4093/DEL/2024[2013-14]Status: DisposedITAT Delhi21 Nov 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2013-14] Jsm Oilfields Services Pvt.Ltd., Vs Dcit, Farm No.14, 8Th Avenue, Radhey Circle-13(1), Mohan Drive, Gadaipur, New Delhi New Delhi-110017. Pan-Aabcj1500C Appellant Respondent Appellant By Shri Anil Jain, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 26.08.2025 Date Of Pronouncement 21.11.2025

Section 131Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 68

…ITA No.4093/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2013-14] JSM Oilfields Services Pvt.Ltd., vs DCIT, Farm No.14, 8th Avenue, Radhey Circle-13(1), Mohan Drive, Gadaipur, New Delhi New Delhi-110017. PAN-AABCJ1500C APPELLANT RESPONDENT Appellant by Shri Anil Jain, Adv. Respondent by Shri Om Parkash, Sr.DR Date of Hearing 26.08.2025 Date of Pronouncement 21.11.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 31.07.2024 of Ld. Co…

DODHIA FILAMENTS PRIVATE LIMITED,BHIWANDI vs. DCIT-CC-3, THANE, THANE

ITA 795/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA (SS) No. AY Assessee/ Respondent Assessee 795/Mum/2025 2013-14 Dodhia Filaments Pvt DCIT, CC -3 Ltd., Room No. 12, A 796/Mum/2025 2014-15 69/100, New Mavji wing, 6th Floor, 797/Mum/2025 2015-16 compound, Narpoli Ashar IT Park, 798/Mum/2025 2016-17 Behind Ratan Talkies Thane (W) 799/Mum/2025 2017-18 Bhiwandi. 2189/Mum/2025 2013-14 Dodhia Synthetics Ltd., DCIT, CC -3 House No. 98/2, Room No. 12, A 2190/Mum/2025 2013-14 Dodhia House, Behind wing, 6th Floor, 2200/Mum/20…

DODHIA SYNTHETICS LIMITED,BHIWANDI vs. DCIT-CC-3, THANE, THANE

The appeal of the assessee is Allowed on the\nlegal issue

ITA 2190/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14
Section 143(3)Section 147Section 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, 'D' BENCH MUMBAI\n\nBEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\n| ITA (SS) No.\n| AY\n| Assessee/\nAssessee\n| Respondent\n\n795/Mum/2025\n2013-14\nDodhia Filaments Pvt\nDCIT, CC -3\n796/Mum/2025\n2014-15\nLtd.\nRoom No. 12, A\n797/Mum/2025\n2015-16\n69/100, New Mavji\nwing, 6th Floor,\n798/Mum/2025\n2016-17\ncompound, Narpoli\nAshar IT Park,\n799/Mum/2025\n2017-18\nBehind Ratan Talkies\nThane (W)\nBhiwandi.\n2189/Mum/2025\n2013-14\nDodhia Synthetics Ltd.,\nDCIT, CC -3\n2190/Mum/2025\n2013-14\nHouse No. 98/2,\nR…

DODHIA SYNTHETICS LIMITED,BHIWANDI vs. DCIT-CC-3, THANE, THANE

ITA 2189/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA (SS) No. AY Assessee/ Respondent Assessee 795/Mum/2025 2013-14 Dodhia Filaments Pvt DCIT, CC -3 Ltd., Room No. 12, A 796/Mum/2025 2014-15 69/100, New Mavji wing, 6th Floor, 797/Mum/2025 2015-16 compound, Narpoli Ashar IT Park, 798/Mum/2025 2016-17 Behind Ratan Talkies Thane (W) 799/Mum/2025 2017-18 Bhiwandi. 2189/Mum/2025 2013-14 Dodhia Synthetics Ltd., DCIT, CC -3 House No. 98/2, Room No. 12, A 2190/Mum/2025 2013-14 Dodhia House, Behind wing, 6th Floor, 2200/Mum/20…

DCIT, CENTRAL CIRCLE -3, THANE, THANE vs. DODHIA SYNTHETICS LIMITED, BHIWANDI

ITA 2106/MUM/2025[2015-16]Status: DisposedITAT Mumbai17 Sept 2025AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA (SS) No. AY Assessee/ Respondent Assessee 795/Mum/2025 2013-14 Dodhia Filaments Pvt DCIT, CC -3 Ltd., Room No. 12, A 796/Mum/2025 2014-15 69/100, New Mavji wing, 6th Floor, 797/Mum/2025 2015-16 compound, Narpoli Ashar IT Park, 798/Mum/2025 2016-17 Behind Ratan Talkies Thane (W) 799/Mum/2025 2017-18 Bhiwandi. 2189/Mum/2025 2013-14 Dodhia Synthetics Ltd., DCIT, CC -3 House No. 98/2, Room No. 12, A 2190/Mum/2025 2013-14 Dodhia House, Behind wing, 6th Floor, 2200/Mum/20…

DEEPIKA GARG, E-392, PHASE-VI, FOCAL POINT, LUDHIANA,LUDHIANA vs. INCOME TAX OFFICER, WARD 1(1), LUDHIANA, JAO, THE INCOME TAX OFFICER, WARD 1(5), LUDHIANA, LUDHIANA

In the result, appeal of the Assessee is partly allowed

ITA 96/CHANDI/2025[2017-2018]Status: DisposedITAT Chandigarh09 Sept 2025AY 2017-2018

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM Deepika Garg E-392, Phase-VI Focal Point, Ludhiana स्थायी लेखा सं./PAN NO: ACAPG4693H अपीलार्थी/Appellant आयकर अपील सं. / ITA No. 96/Chd/2025 निर्धारण वर्ष / Assessment Years : 2017-18 बनाम The ITO Ward-1(5), Ludhiana प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Sudhir Sehgal, Advocate राजस्व की ओर से / Revenue by : Shri Vivek Vardhan, Addl. CIT सुनवाई की तारीख/Date of Hearing : 29/07/2025 उदघोषणा की तारीख / D

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT
Section 115BSection 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 96/Chd/ 2025 िनधा"रण वष" / Assessment Years : 2017-18 Deepika Garg बनाम The ITO E-392, Phase-VI Ward-1(5), Ludhiana Focal Point, Ludhiana "ायी लेखा सं./PAN NO: ACAPG4693H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT सुनवाई की तारीख/Dat…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

ITA 3184/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & ITA No. 3184/Mum/2025 (Assessment Year: 2020-21) Leshark Global LLP Vs. DCIT CC 4(1), Mumbai (Appellant) (Respondent) Assessee by Revenue by Date of Hearing Date of Pronouncement Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Shri Rajesh Kumar Yadav, CIR DR 25/06/2025 31/07/2025 आदेश / ORDER PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by the assessee against…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3183/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Jul 2025AY 2018-19
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.3177/Mum/2025 to 3183/Mum/2025\n(Assessment Year :2012-13 to 2018-19)\n&\nITA No. 3184/Mum/2025\n(Assessment Year : 2020-21)\n\nLeshark Global LLP Vs. DCIT CC 4(1), Mumbai\n307,\nPremosns\nIndustrial Estate\nTahira Compound\nCaves Road,\nJogeshwari East\nMumbai - 400 060\n\nPAN/GIR No. AADFL8780F\n(Appellant)\n(Respondent)\n\nAssessee by\nShri Vinod Kumar Bindal\n(Virtually appeared) & Shri\nSatish Kumar\n\nRevenue by\nShri Rajesh Kumar Yadav,\n…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3182/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, \u2018A\u2019 BENCH\nMUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.3177/Mum/2025 to 3183/Mum/2025\n(Assessment Year :2012-13 to 2018-19)\n&\nITA No. 3184/Mum/2025\n(Assessment Year: 2020-21)\n\nLeshark Global LLP\nVs. DCIT CC 4(1), Mumbai\n(Appellant)\n(Respondent)\n\nShri Vinod Kumar Bindal\n(Virtually appeared) & Shri\nSatish Kumar\nShri Rajesh Kumar Yadav,\nCIR DR\n25/06/2025\n31 /07/2025\n\nassessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\n\nआदेश / ORDER\n\nPER AMIT SHUKLA (J.M.)\n…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3181/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.3177/Mum/2025 to 3183/Mum/2025\n(Assessment Year :2012-13 to 2018-19)\n&\nITA No. 3184/Mum/2025\n(Assessment Year: 2020-21)\nLeshark Global LLP Vs. DCIT CC 4(1), Mumbai\n(Appellant) (Respondent)\nAssessee by\nShri Vinod Kumar Bindal\n(Virtually appeared) & Shri\nSatish Kumar\nRevenue by\nShri Rajesh Kumar Yadav, CIR DR\nDate of Hearing\n25/06/2025\nDate of Pronouncement\n31/07/2025\nआदेश / ORDER\nPER AMIT SHUKLA (J.M):\nThe aforesaid appeals hav…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3180/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & Leshark Global LLP Vs. DCIT CC 4(1), Mumbai 307, Premosns Industrial Estate Tahira Compound Caves Road, Jogeshwari East Mumbai – 400 060 PAN/GIR No.AADFL8780F (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronouncement 31 /07/2025 आदेश / O R D E R PER AMIT SHUK…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3179/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Jul 2025AY 2014-15
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.3177/Mum/2025 to 3183/Mum/2025\n(Assessment Year :2012-13 to 2018-19)\n&\nITA No. 3184/Mum/2025\n(Assessment Year: 2020-21)\n\nLeshark Global LLP\nVs. DCIT CC 4(1), Mumbai\n\n(Appellant)\nPAN/GIR No.AADFL8780F\n(Respondent)\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\nShri Vinod Kumar Bindal\n(Virtually appeared) & Shri\nSatish Kumar\nShri Rajesh Kumar Yadav,\nCIR DR\n25/06/2025\n31 /07/2025\n\nआदेश / ORDER\n\nPER AMIT SHUK…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3178/MUM/2025[2013-14]Status: DisposedITAT Mumbai31 Jul 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & Leshark Global LLP Vs. DCIT CC 4(1), Mumbai 307, Premosns Industrial Estate Tahira Compound Caves Road, Jogeshwari East Mumbai – 400 060 PAN/GIR No.AADFL8780F (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronouncement 31 /07/2025 आदेश / O R D E R PER AMIT SHUK…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3177/MUM/2025[2012-13]Status: DisposedITAT Mumbai31 Jul 2025AY 2012-13
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) &\nITA No. 3184/Mum/2025 (Assessment Year: 2020-21)\n\nLeshark Global LLP\nVs.\nDCIT CC 4(1), Mumbai\n\n(Appellant)\nPAN/GIR No.\nAADFL8780F\n(Respondent)\n\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\n\nShri Vinod Kumar Bindal\n(Virtually appeared) & Shri\nSatish Kumar\nShri Rajesh Kumar Yadav, CIR DR\n25/06/2025\n31/07/2025\n\nआदेश / ORDER\n\nPER AMIT SHU…

DCIT, CENTRAL CIRCLE-29, DELHI vs. SH BASANT JAIN, DELHI

ITA 2761/DEL/2023[2017-18]Status: DisposedITAT Delhi16 Jul 2025AY 2017-18

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

For Appellant: Shri R.S. Singhavi, CAFor Respondent: Shri Rajesh Tiwari, Sr. DR
Section 115BSection 139(5)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER DCIT, Central Circle 29, Delhi. (APPELLANT) ITA No.2761/DEL/2023 (Assessment Year: 2017-18) vs. Shri Basant Jain, C-119, Shivaji Park, Punjabi Bagh, New Delhi – 110 026. (PAN : ADBPJ2416P) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhavi, CA Shri Rajat Garg, CA REVENUE BY : Shri Rajesh Tiwari, Sr. DR Date of Hearing : 21.05.2025 Date of Order : 16.07.2025 ORDER PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the ord…

TEKCHAND HARILAL,BALASORE vs. INCOME TAX OFFICER, WARD-2, BALASORE, BALASORE

In the result, appeal of the assessee stands allowed

ITA 110/CTK/2025[2017-18]Status: DisposedITAT Cuttack30 Jun 2025AY 2017-18

Bench: SHRI DUVVURU RL REDDY (Vice President)

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT(KZ) BEFORE SHRI RL REDDY, VICE PRESIDENT(KZ) Assessment Year : 2017-18 Tekchand Harilal, Harilal, Jaleswar, Vs. ITO, Balasore. Balasore PAN/GIR No. AABFT 8357 N AABFT 8357 N (Appellant) (Appellant .. ( Respondent Respondent) Assessee by : Shri P.K.Mishra, Adv Revenue by : Shri S.C.Mohanty, Sr. DR S.C.Mohanty, Sr. DR Date of Hearing : 30 /06/202 /2025 Date of Pronouncement : 30/06/202 /2025 O R D E R The present appeal is direct…