How many judgments cite 85 (Mumbai), CIT v. Harjeev Aggarwal?

90 judgments on BharatTax cite 85 (Mumbai), CIT v. Harjeev Aggarwal (134 Taxmann.com 256), spanning 2023 to 2026.

Which sections of the Income Tax Act does 85 (Mumbai), CIT v. Harjeev Aggarwal come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 148, Section 147, Section 153C, Section 153A.

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.

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 68 Section 143(3)Section 148 Section 147 Section 153C Section 153A Section 69C Section 10(38)

Issues it is cited on

section 153cof section 11b section 127(2)(a)section 153aof warrant of authorisation section 158bb(1)section 2(24)(xviii)section 124(3)(a)section 127(2)section 158bb section 2(45)nav method

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

RUPAL KASHYAP MEHTA,MUMBAI vs. DCIT, CC-4(1), MUMBAI

In the result, all the appeals filed by the assessee are allowed

ITA 6191/MUM/2024[2012-13]Status: DisposedITAT Mumbai27 Feb 2025AY 2012-13

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

Section 10(38)Section 127(2)Section 132(4)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6191/Mum/2024 to 6196/Mum/2024 (Assessment Year :2012-13 & 2014-15 to 2018-19) Mrs. Rupal Kashyap Mehta Vs. DCIT CC 4(1) 26/27, A Wing Mumbai Ahuja Towers Rajabhau Desai Road Prabhadevi Mumbai – 400 025 PAN/GIR No.AGRPM5338E (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R D E R PER BENCH: The aforesaid ap…

JITENDRA KUMAR TAHILRAMANI,JAIPUR vs. ITO WARD-2, JAIPUR., JAIPUR

ITA 928/JPR/2024[2017-18]Status: DisposedITAT Jaipur21 Jan 2025AY 2017-18

Bench: Him.

For Appellant: Shri Rohan Sogani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-DR (Th. V.C.)

Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 928/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Jitendra Kumar Tahilramani ITO, Vs. Shop No. 45, Ghee Walon Ka Ward-2, Rasta Johari Bazar, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGPT 4166 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls@Rev…

ACIT, CIRCLE-1, BAREILLY vs. SHRI SACHIT KUMAR AGARWAL, BAREILLY

In the result, the impugned order of learned CIT(A) is sustained, and\nthe appeal is dismissed

ITA 396/LKW/2020[2017-18]Status: DisposedITAT Lucknow02 Jan 2025AY 2017-18

Section 143(3)Section 145Section 145(2)Section 68

…{ "clean_text": "Page 1 of 16\nIN THE INCOME TAX APPELLATE TRIBUNAL\nLUCKNOW BENCH 'B', LUCKNOW\nBEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER\nAND\nSHRI SUBHASH MALGURIA, JUDICIAL MEMBER\nI.T.A. No.396/Lkw/2020\n Assessment Year:2017-18\nA.C.I.T.,\nCircle-1,\nBareilly.\n(Appellant)\nVs. Shri Sachit Kumar Agarwal,\n291, Sahukara,\nBareilly.\nPAN:AETPA3061L\n(Respondent)\nAppellant by\nRespondent by\nMs. Shweta Mittal, C.A.\nShri Sunil Kumar Rajwanshi,\nAddl. CIT (D.R.)\nORDER\nPER ANADEE NATH MISSHRA:A.M.\n(A) In this case assessment order dated 30/12/2091 was passed u/s 143(3) of the I. T. Act whereby the…

ACIT, CIRCLE-22(2), NEW DELHI vs. SAMVARDHAN MARKETING PVT. LTD., NEW DELHI

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

ITA 27/DEL/2023[2017-18]Status: DisposedITAT Delhi16 Oct 2024AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar, Judicialmember Acit, Circle 22(2), Vs. Samvardhan Marketing Pvt. Ltd. New Delhi 2366, Satya Chambers, Rajguru Road, Paharganj, New Delhi – 110 055 (Pan: Aalcs8254L) (Appellant) (Respondent) Assessee By : Shri Rajkumar, Ca Shri J.P. Sharma, Advocate Revenue By : Shri Sujit Kumar, Cit (Dr) Date Of Hearing : 05.08.2024 Date Of Order : 16.10.2024 O R D E R Per S. Rifaur Rahman, Am :

For Appellant: Shri Rajkumar, CAFor Respondent: Shri Sujit Kumar, CIT (DR)

Section 115BSection 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIALMEMBER ACIT, Circle 22(2), vs. Samvardhan Marketing Pvt. Ltd. New Delhi 2366, Satya Chambers, Rajguru Road, Paharganj, New Delhi – 110 055 (PAN: AALCS8254L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajkumar, CA Shri J.P. Sharma, Advocate REVENUE BY : Shri Sujit Kumar, CIT (DR) Date of Hearing : 05.08.2024 Date of Order : 16.10.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. This appeal is filed by the Revenue against the order of ld. Commissioner of Income-tax (Appeals)/…

NITIN VIJAY,JAIPUR vs. ITO WARD 1(4), JAIPUR, JAIPUR

ITA 12/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Oct 2024AY 2017-18

For Appellant: \nSh. Rohan Sogani, CAFor Respondent: \nSh. Anup Singh, Addl. CIT

Section 115BSection 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 44ASection 68

…{ "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 राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं. / ITA No. 12/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2017-18\nNitin Vijay\n84/130 K. V.-5, Madhyam Marg\nMansarovar, Jaipur\nVs.\nITO,\nWard -1(4),\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AIZPV 3971 C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by:\nSh. Rohan Sogani, CA\nर…

KUPPUSAMY MEIYAPPAN,SALEM vs. DCIT, CIRCLE-1(1), SALEM

In the result, appeal filed by the assessee is allowed

ITA 647/CHNY/2024[2017-18]Status: DisposedITAT Chennai30 Aug 2024AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.647/Chny/2024 िनधा9रण वष9 /Assessment Year: 2017-18 Kuppusamy Meiyappan, The Dy. Commissioner Of 2/263, Perumal Koil Medu Street, Vs. Income Tax, No.8, Seelanaickanpatty, Circle-1(1), Salem – 636 201. Salem. [Pan: Alppm 0517Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथF की ओर से/ Appellant By : Shri S. Sridhar, Advocate HiथF की ओर से /Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/Date Of Hearing : 03.07.2024 घोषणा की तारीख /Date Of Pronouncement : 30.08.2024 आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), (Nfac), Delhi [Hereinafter “Cit(A)”] In Din & Order No. Itba/Nfac/S/250/2023- 24/1059373357(1), Dated 04.01.2024. The Assessment Was Framed By The Assessing Officer For The Assessment Year 2017-18 U/S. 143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Vide Order Dated 29.12.2019. :- 2 -: 2. There Is A Delay Of 8 Days In Filing The Appeal By The Assessee.

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT

Section 143(2)Section 143(3)Section 271ASection 69A

…es and in the impugned year it was Rs.15.25 crores and the respective net profit rate are @ 0.76% & 0.78%. When the accounts of the assessee were not found to be defective, the additions made is required to be deleted and relied on the following decisions: • 134 Taxmann.com 256 (Del) or 441 ITR 550 • 189 ITD 608 (Vizag Tribunal) and • ITA No.76/Vizag/2021 dated 16/03/2022. 6. Considering the assessee’s submissions, the Ld. CIT(A) deleted the addition to the tune of Rs.82,48,840/- on account deposits made after 15/11/2016 out of cash on hand held on 08/11/2016 and sustained the addition of Rs.88,23,659/- holdin…

INCOME TAX OFFICER, WARD-1(3), LUDHIANA, LUDHIANA vs. SHREE BALAJI PROCESSORS, LUDHIANA

In the result, appeal of the Revenue is dismissed whereas, the 29

ITA 499/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh20 Aug 2024AY 2017-18

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 499/Chd/2023 "नधा"रण वष" / Assessment Year : 2017-18 The Ito, Vs. Shree Balaji Processors, बनाम Ward-1(3), Tajpur Road, Ludhiana Opp. Central Jail, Ludhiana 141010 "थायी लेखा सं./Pan No: Actfs8428B अपीलाथ"/ Appellant ""यथ"/ Repsondent & C.O. No. 09/Chd/2024 ( In आयकर अपील सं./ Ita No. 499/Chd/2023) "नधा"रण वष" / Assessment Year : 2017-18 Shree Balaji Processors, Vs. The Ito, बनाम Tajpur Road, Ward-1(3), Opp. Central Jail, Ludhiana Ludhiana 141010 "थायी लेखा सं./Pan No: Actfs8428B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 26.06.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.08.2024

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Section 143(3)Section 145(3)Section 69A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 499/CHD/2023 "नधा"रण वष" / Assessment Year : 2017-18 The ITO, Vs. Shree Balaji Processors, बनाम Ward-1(3), Tajpur Road, Ludhiana Opp. Central Jail, Ludhiana 141010 "थायी लेखा सं./PAN No: ACTFS8428B अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT AND C.O. No. 09/Chd/2024 ( In आयकर अपील सं./ ITA No. 499/CHD/2023) "नधा"रण वष" / Assessment Year : 2017-18 Shree Balaji Processors, Vs. The ITO, बनाम Tajpur Road, Ward-…

RAM KUMAR GUPTA,KOLKATA vs. ACIT, CIR. 43, , KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 309/KOL/2024[2017-18]Status: DisposedITAT Kolkata09 Aug 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.309/Kol/2024 Assessment Year: 2017-18 Ram Kumar Gupta…...…………….....……………………....………....Appellant 67/46, Posta Chowrasta, Kolkata -700007. [Pan: Adrpg8556B] Vs. Acit, Circle-43, Kolkata…...................................................…..…..... Respondent Appearances By: Shri Rajiva Kumar, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr On Behalf Of P. P. Barman, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 30, 2024 Date Of Pronouncing The Order : August 09, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.12.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Agitated Against The Confirmation Of Addition Of Rs.1,10,46,000/- Made By The Assessing Officer On Account Of Cash Deposits In The Bank Account Of The Assessee During Demonetization Period. 3. The Brief Facts Of The Case Are That The Assessee Derives Income From Retail Trading In The Name Of M/S R. Kumar & Co. The Assessee Filed His Return Of Income On 28.07.2017 Declaring A Total Income Of Rs.8,19,420/-. The Return Was Selected For Scrutiny & Notices U/S

Section 250Section 44ASection 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.309/Kol/2024 Assessment Year: 2017-18 Ram Kumar Gupta…...…………….....……………………....………....Appellant 67/46, Posta Chowrasta, Kolkata -700007. [PAN: ADRPG8556B] vs. ACIT, Circle-43, Kolkata…...................................................…..…..... Respondent Appearances by: Shri Rajiva Kumar, AR, appeared on behalf of the appellant. Shri Abhijit Kundu, CIT- DR on behalf of P. P. Barman, Sr. DR, appeared on behalf of the Re…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. NISHA JAIN, KOTA

In the result, the appeal of the Revenue is dismissed with no orders as to cost

ITA 378/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Aug 2024AY 2017-18

For Appellant: Shri Mahendra Gargieya AdvFor Respondent: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@

Section 131

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 378/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 The ACIT cuke Nisha Jain Vs. Central Circle E-15, Ballabh Bari Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPJ 8118L vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@Assessee by : Shri Mahendra Gargieya Adv Shri Hemang Garg…

DCIT CENTRAL CIRCLE-1, NOIDA vs. PARISH AGARWAL (PROP.OF M/S BALSONS JEWELLERS), NOIDA

The appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 579/DEL/2023[2017-18]Status: DisposedITAT Delhi02 Jul 2024AY 2017-18

Bench: Shri M Balaganesh & Shri Vimal Kumarasstt. Year: 2017-18 Parish Agarwal, Vs. Ito, Ward-5(2)(4) (Prop. Of M/S Balsons Noida Jewellers) J-51, Sector-18, Gautam Budh Nagar, Noida, Uttar Pradesh 201 301 Pan Aeipa1187Q (Appellant) (Respondent) Asstt. Year 2017-18 Dcit, Central Vs. Parish Agarwal, Circle-1, Noida (Prop. Of M/S. Balsons Jewellers) J-51, Sector-18, Gautam Budh Nagar, Noida, Uttar Pradesh 201 301 Pan Aeipa1187Q (Appellant) (Respondent)

For Appellant: Shri Rajeev Saxena, AdvocateFor Respondent: Shri P N Barnwal, CIT(DR)

Section 133(6)Section 133ASection 142(1)Section 143(2)Section 68Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Asstt. Year: 2017-18 Parish Agarwal, Vs. ITO, Ward-5(2)(4) (Prop. Of M/s Balsons Noida Jewellers) J-51, Sector-18, Gautam Budh Nagar, Noida, Uttar Pradesh 201 301 PAN AEIPA1187Q (Appellant) (Respondent) Asstt. Year 2017-18 DCIT, Central Vs. Parish Agarwal, Circle-1, Noida (Prop. Of M/s. Balsons Jewellers) J-51, Sector-18, Gautam Budh Nagar, Noida, Uttar Pradesh 201 301 PAN AEIPA1187Q (Appellant) (Respondent) Assessee by: Shri Rajeev Saxena, Advocate Shri Dishant Sethi, A…

PARISH AGARWAL ,NOIDA vs. ITO,WARD-5(2)(4), NOIDA

The appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 272/DEL/2023[2017-18]Status: DisposedITAT Delhi02 Jul 2024AY 2017-18

For Appellant: Shri Rajeev Saxena, AdvocateFor Respondent: Shri P N Barnwal, CIT(DR)

Section 133(6)Section 133ASection 142(1)Section 143(2)Section 68Section 69A

M/S WISLEY REAL ESTATE PVT. LTD.,KOLKATA vs. ITO, WARD-11(3), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 55/KOL/2024[2012-13]Status: DisposedITAT Kolkata06 Jun 2024AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No. 55/Kol/2024 Assessment Year: 2012-2013 M/S. Wisley Real Estate Pvt. Ltd.,…..........Appellant 86C, Viswakarma, 1St Floor, Topsia Road, Tiljala, Kolkata-700046 [Pan:Aakcs8704L] -Vs.- Income Tax Officer,……..........................Respondent Ward-11(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri A.K. Tulsyan, Fca, Appeared On Behalf Of The Assessee Shri P.P. Barman, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 18Th March, 2024 Date Of Pronouncing The Order: June 6Th , 2024 O R D E R

Section 131Section 133(6)Section 234BSection 68

…ITA No.55/KOL/2024 Assessment Year: 2012-2013 M/s. Wisley Real Estate Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Sanjay Garg, Judicial Member & Dr. Manish Borad, Accountant Member I.T.A. No. 55/KOL/2024 Assessment Year: 2012-2013 M/s. Wisley Real Estate Pvt. Ltd.,…..........Appellant 86C, Viswakarma, 1st Floor, Topsia Road, Tiljala, Kolkata-700046 [PAN:AAKCS8704L] -Vs.- Income Tax Officer,……..........................Respondent Ward-11(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri A.K. Tulsyan, FCA, appeared on behalf of the assess…

FASHION ZONE,LUDHIANA vs. JCIT, WARD III(2), LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 331/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh20 Mar 2024AY 2017-18

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 145(3)Section 68

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 331/Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18 Fashion Zone बनाम The JCIT Ekjot Nagar, Bhahdur Ke Road, Ward III(2), Ludhiana, Punjab-141001 Ludhiana "ायी लेखा सं./PAN NO: AADFF9589J अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.A राज"व क" ओर…

DREAMTECH CONSTRUCTIONS PVT. LTD.,NEW DELHI vs. DCIT CIRCLE-7(1), NEW DELHI

In the result, Appeal filed by the assessee in ITA No

ITA 91/DEL/2021[2012-13]Status: DisposedITAT Delhi16 Feb 2024AY 2012-13

Bench: or at the time of hearing of the appeal.”

Section 143(3)Section 68

…1 ITA Nos. 90 & 91/Del/2021 M/s Dreamtech Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.90 & 91/Del/2021 (A.Y. 2011-12 & 2012-13 ) M/s. Dreamtech DCIT, Constructions Pvt. Ltd. Circle 10(1), C/o. Kapil Goel Advocate, Vs. New Delhi F-26/124, Sector-7, Rohini Delhi-110085 PAN : AABCD4752C (Appellant) (Respondent) Appellant by Sh. Kapil Goel, Adv. Respondent by Sh. Amit Katoch, Sr. DR Date of Hearing 14/02/2023 Date of Pronouncement 16/02/2024 ORDER PER YOGESH KUMAR U.S., JM: Bo…

DREAMTECH CONSTRUCTIONS PVT LTD.,DELHI vs. DCIT CIRCLE-10(1), NEW DELHI

In the result, Appeal filed by the assessee in ITA No

ITA 90/DEL/2021[2011-12]Status: DisposedITAT Delhi16 Feb 2024AY 2011-12

Bench: or at the time of hearing of the appeal.”

Section 143(3)Section 68

DCIT, CENTRAL CIRCLE-4(3), MUMBAI vs. MANGAL ROYAL JEWELS PVT. LTD., MUMBAI

In the result, the appeal filed by the revenue is dismissed and the appeal filed by the asseees is allowed

ITA 3274/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Nov 2023AY 2017-18

Bench: Shri Br Baskaranshri Pavan Kumar Gadalem/S Mangal Royal Vs. Acit-Cc-1(3), Jewels Pvt Ltd. 29C, Room No.905, 9Thfoor, Shyam Kamal Co- Old Cgo Bldg,Annexe, Operative Housing M.K. Road, Society Ltd, Agarwal Mumbai-400020. Market, M.G. Road, Vile Parle (E), Mumbai-400057. Pan/Gir No. : Aaicm0846R Appellant .. Respondent Dy.Cit-Cc 4(3), Vs. M/S Mangal Royal Central Range-4, Jewels Pvt Ltd. 29C, Room No.1921, Shyam Kamal Co- 19Th Floor, Air India Operative Housing Bldg, Nariman Point, Society Ltd, Agarwal Mumbai-400021. Market, M.G. Road, Vile Parle (E), Mumbai-400057 Pan/Gir No. : Aaicm0846R Appellant .. Respondent Appellant/Respondent Mr.Poojan Mehta.Ar By : Respondent/Appellant By Mr.Prakash Kishinchandani.Dr Date Of Hearing 08.09.2023 Date Of Pronouncement 28.11.2023

Section 131Section 132Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s Mangal Royal Vs. ACIT-CC-1(3), Jewels Pvt Ltd. 29C, Room No.905, 9thFoor, Shyam Kamal Co- Old CGO Bldg,Annexe, operative Housing M.K. Road, Society Ltd, Agarwal Mumbai-400020. market, M.G. Road, Vile Parle (E), Mumbai-400057. PAN/GIR No. : AAICM0846R Appellant .. Respondent Dy.CIT-CC 4(3), Vs. M/s Mangal Royal Central Range-4, Jewels Pvt Ltd. 29C, Room No.1921, Shyam Kamal Co- 19th Floor, Air India operative Housing Bldg, Nariman Point, Society Ltd, Agarwal Mumbai-400021…

MANGAL ROYAL JEWELS PVT. LTD.,MUMBAI vs. ACIT, CENTRAL CIRCLE-1(3), MUMBAI

In the result, the appeal filed by the revenue is dismissed and the appeal filed by the asseees is allowed

ITA 3062/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Nov 2023AY 2017-18

Section 131Section 132Section 143(1)

PERATI SUDARSHAN REDDY,WARANGAL vs. INCOME TAX OFFICER ,WARD-1, WARANGAL

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

ITA 202/HYD/2022[2017-18]Status: DisposedITAT Hyderabad26 Sept 2023AY 2017-18

Bench: Shri Laliet Kumarassessment Year: 2017-18 Perati Sudarshan Reddy, Vs. The Income Tax Officer, 2-100, Anantharam, Ward – 1, Warangal. Thorror, Warangal District – 506163. Pan : Bnbpp4854N. (Appellant) (Respondent) Assessee By: Shri M. Chandramouleswara Rao, Advocate Revenue By: Shri Kumar Aditya, Sr. Ar Date Of Hearing: 25/09/2023 Date Of Pronouncement: 26/09/2023

For Appellant: Shri M. ChandramouleswaraFor Respondent: Shri Kumar Aditya, Sr. AR

Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 Perati Sudarshan Reddy, Vs. The Income Tax Officer, 2-100, Anantharam, Ward – 1, Warangal. Thorror, Warangal District – 506163. PAN : BNBPP4854N. (Appellant) (Respondent) Assessee by: Shri M. Chandramouleswara Rao, Advocate Revenue by: Shri Kumar Aditya, Sr. AR Date of hearing: 25/09/2023 Date of pronouncement: 26/09/2023 O R D E R PER LALIET KUMAR, J.M. The appeal of the assessee for A.Y. 2017-18 arises from the order of Commissioner of Income Tax (Appeals), National Face…

MANHAR YARNS PRIVATE LIMITED,BALLABGARH vs. ITO WARD-1(5), FARIDABAD

In the result, the Appeal of the Assessee is partly allowed

ITA 97/DEL/2021[2016-17]Status: DisposedITAT Delhi20 Jun 2023AY 2016-17

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

For Appellant: Sumangla Saxena, Adv &For Respondent: . Arvind Kumar Bansal

Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)Section 56(2)(viib)Section 68

…1 Manhar Yarns Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘E’ NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 97/DEL/2021 (A.Y. 2016-17) Manhar Yarns Pvt. Ltd. Vs. ITO 103/B Near Shyamji Mandir, Ward-1(5) Malerna Road, Adarsh Nagar, C. R. Building, Faridabad Ballabhgarh, Haryana Haryana PAN No. AAICM8265G ( RESPONDENT ) ( APPELLANT ) Sh. Rajiv Saxena, Adv, Ms. Assessee by : Sumangla Saxena, Adv & Sh. Dishant Sethi, Adv Department by: . Arvind Kumar Bansal, Sr. DR Date of Hearing 05.06.2023 Date of Pronouncement 20…

MOVEFAST TOUR & TRAVELS PVT. LTD,FARIDABAD vs. ITO WARD-1(5), FARIDABAD

In the result, the Appeal of the Assessee is partly allowed

ITA 96/DEL/2021[2016-17]Status: DisposedITAT Delhi20 Jun 2023AY 2016-17

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 96/Del/2021 (A.Y. 2016-17) Movefast Tour & Travels Pvt. Ltd. Vs. Ito Plot No. 1066, Baba Nagar, Near Ward-1(5) Janta Barat Ghar, Faridabad, C. R. Building, Faridabad Haryana Haryana Pan No. Aaicm2608P ( Respondent ) ( Appellant )

For Appellant: Sumangla Saxena, Adv &For Respondent: . Arvind Kumar Bansal

Section 143(3)Section 251(1)Section 271(1)(c)Section 56Section 56(2)(viib)Section 68

…1 Movefast Tour & Travels Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH: ‘E’ NEW DELHI] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 96/DEL/2021 (A.Y. 2016-17) Movefast Tour & Travels Pvt. Ltd. Vs. ITO Plot No. 1066, Baba Nagar, Near Ward-1(5) Janta Barat Ghar, Faridabad, C. R. Building, Faridabad Haryana Haryana PAN No. AAICM2608P ( RESPONDENT ) ( APPELLANT ) Sh. Rajiv Saxena, Adv, Ms. Assessee by : Sumangla Saxena, Adv & Sh. Dishant Sethi, Adv Department by: . Arvind Kumar Bansal, Sr. DR Date of Hearing 05.06.2023 Date of Prono…