Abhay Kumar Bharamgouda Patil v. ACIT

96 Taxmann.com 377Reported decision2018#3999 most cited

What is Abhay Kumar Bharamgouda Patil v. ACIT authority for?

A 'dumb document' without corroborative evidence and a finding that it represents undisclosed income cannot be the sole basis for additions under sections 153A and 153C.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

Abhay Kumar Bharamgouda Patil · ACIT · 96 Taxmann.com 377 · dumb document · non speaking document · corroborative material · section 153A · section 153C · undisclosed income · assessment

Sections most often in play

Section 69ASection 143(3)Section 132Section 153ASection 153CSection 292CSection 115BBESection 132(4A)

Issues it is cited on

section 132(4a)(i)section 292c(1)(i)hundi transactionsection 292c(1)section 23(3)section 202section 127(1)dumb documentssection 292cpreponderance of probabilityloose paperssection 34

Judgments citing Abhay Kumar Bharamgouda Patil v. ACIT

WHITE ORCHID HOSPITALITY (P) LTD,DELHI vs. DCIT, CENTRAL CIRCLE-29, DELHI

In the result, the appeal of the assessee is allowed

ITA 5130/DEL/2025[2021-22]Status: DisposedITAT Delhi09 Jan 2026AY 2021-22

Bench: Shri Vimal Kumar & Smt. Renu Jauhriassessment Year : 2021-22 White Orchid Hospitality (P) Ltd., Vs. Dcit, 306, Suneja Tower Ii, Central Circle-29, Distt. Centre, Janakpuri, Delhi. Desu Colony So, West Delhi, New Delhi– 110 058. Pan: Aaccw1923F

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms Amisha S. Gupt, CIT- DR
Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153Section 153ASection 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year : 2021-22 White Orchid Hospitality (P) Ltd., Vs. DCIT, 306, Suneja Tower II, Central Circle-29, Distt. Centre, Janakpuri, Delhi. DESU Colony SO, West Delhi, New Delhi– 110 058. PAN: AACCW1923F (Appellant) (Respondent) Assessee by : Shri Vinod Kumar Bindal, CA; Ms Rinky Sharma, ITP & Shri Anmol Jha, Advocate Revenue by : Ms Amisha S. Gupt, CIT- DR Date of Hearing : 17.12.2025 Date of Pronouncement : 09.01.2026 ORDER PER VIMAL KUMAR, JM: The appeal…

ACIT, CC, AGRA, AGRA vs. M/S. UNITED FARM PRODUCT PRIVATE LIMITED, AGRA

In the result, appeal preferred by the revenue is dismissed

ITA 299/AGR/2025[2022-23]Status: DisposedITAT Agra04 Dec 2025AY 2022-23

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhacit, Cc, Vs. M/S. United Farm Product Pvt. Ltd., 2/220, 2Nd Floor, Glory Plaza, Agra. Soor Sadan, M.G. Road, Agra – 282 002 (Agra) (Pan :Aaccu2505M) (Appellant) (Respondent) Assessee By : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, Ca Revenue By : Shri Arun Kumar Yadav, Cit Dr Date Of Hearing : 13.10.2025 Date Of Order : 04.12.2025 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), Kanpur – 4 Dated 28.03.2025 For Assessment Year2022-23 Raising Following Grounds Of Appeal :- “L. Whether On Facts & Circumstances Of The Case & In Law. The Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition Of Rs.43,71,37,934/- On Account Of Unexplained Expenditure U/S 69C Of The Act Incurred For Construction Of Plant At Mewat, Haryana, Without Appreciating The Fact That The Assessee Company Itself Has Surrendered Amount Of Rs.41,40,35,700/- & Admitted To Take The Unexplained Expenditure At Rs.43,71,37,934/- Incurred In The 2 Construction Of Said Plant. Hence, The Addition Made By The Ao Is Based On Admittance By The Assessee, Which Is Corroborated By The Incriminating Material Found During The Course Of Search. 2. Whether On Facts & Circumstances Of The Case & In Law, Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition. Without Appreciating The Facts That The Assessing Officer Has Passed The Assessment Order After Thoroughly Examining & Analysing The Seized Material & Proper Appreciation Of Facts Of Unexplained Expenditure U/S 69C Of The Act.”

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ACIT, CC, vs. M/s. United Farm Product Pvt. Ltd., 2/220, 2nd Floor, Glory Plaza, Agra. Soor Sadan, M.G. Road, Agra – 282 002 (Agra) (PAN :AACCU2505M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, CA REVENUE BY : Shri Arun Kumar Yadav, CIT DR Date of Hearing : 13.10.2025 Date of Order : 04.12.2025 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 (…

ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3, DELHI vs. VED PRAKASH CHANANA, DELHI

In the result, the appeal of the assessee for AY 2018-19 is allowed

ITA 4993/DEL/2024[2018-19]Status: DisposedITAT Delhi24 Oct 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Nirbhay Mehta, AdvocateFor Respondent: Shri Jitender Singh, CIT DR
Section 127(1)Section 132Section 143(1)Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.4644/DEL/2024 (Assessment Year: 2019-20) Late Shri Ved Prakash Chanana, vs. ACIT, CC 03, (through legal heir Smt. Neelam Chanana), Delhi. H-6, Masjid Moth, Greater Kailash Part II, New Delhi – 110048. (PAN : AAHPC3020B) ACIT, CC 03, vs. Late Shri Ved Prakash Chanana, Delhi. (through legal heir Smt. Neelam Chanana), H-6, Masjid Moth, Greater Kailash Part II, New Delhi – 110048. (PAN : AAHPC3020B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nirbhay Mehta, A…

VED PRAKASH CHANANA,DELHI vs. ACIT CC- 3, DELHI

In the result, the appeal of the assessee for AY 2018-19 is allowed

ITA 4644/DEL/2024[2019-20]Status: DisposedITAT Delhi24 Oct 2025AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Nirbhay Mehta, AdvocateFor Respondent: Shri Jitender Singh, CIT DR
Section 127(1)Section 132Section 143(1)Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.4644/DEL/2024 (Assessment Year: 2019-20) Late Shri Ved Prakash Chanana, vs. ACIT, CC 03, (through legal heir Smt. Neelam Chanana), Delhi. H-6, Masjid Moth, Greater Kailash Part II, New Delhi – 110048. (PAN : AAHPC3020B) ACIT, CC 03, vs. Late Shri Ved Prakash Chanana, Delhi. (through legal heir Smt. Neelam Chanana), H-6, Masjid Moth, Greater Kailash Part II, New Delhi – 110048. (PAN : AAHPC3020B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nirbhay Mehta, A…

VED PRAKASH CHANANA,DELHI vs. ACIT CC 03, DELHI

In the result, the appeal of the assessee for AY 2018-19 is allowed

ITA 4643/DEL/2024[2018-19]Status: DisposedITAT Delhi24 Oct 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Nirbhay Mehta, AdvocateFor Respondent: Shri Jitender Singh, CIT DR
Section 127(1)Section 132Section 143(1)Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.4644/DEL/2024 (Assessment Year: 2019-20) Late Shri Ved Prakash Chanana, vs. ACIT, CC 03, (through legal heir Smt. Neelam Chanana), Delhi. H-6, Masjid Moth, Greater Kailash Part II, New Delhi – 110048. (PAN : AAHPC3020B) ACIT, CC 03, vs. Late Shri Ved Prakash Chanana, Delhi. (through legal heir Smt. Neelam Chanana), H-6, Masjid Moth, Greater Kailash Part II, New Delhi – 110048. (PAN : AAHPC3020B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nirbhay Mehta, A…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. KASTHOORI RAJA DHANUSH, CHENNAI

In the result, all the appeals of the Revenue and Cross-Objections

ITA 3192/CHNY/2024[2020-21]Status: DisposedITAT Chennai30 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3188 To 3192/Chny/2024 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 To 26/Chny/2025 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 The Acit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement V. : : : : Kasthoori Raja Dhanush, Old No.16/5, New No.33/5, Rajamannar Street, Thyagaraya Nagar, Chennai-600 017. [Pan: Actpv 0618 E] (प्रत्यर्थी/Respondent/Cross- Objector) Mrs. Sheila Parthasarthy, Cit Mr. N. Arjun Raj, Advocate 28.04.2025 30.06.2025 आदेश / Order Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) 19, Chennai (Hereinafter Referred To As `Ld.Cit(A) `) All Dated 17.10.2024 For The

Section 132Section 153ASection 15ASection 271D

…आयकर अपीलीय अधिकरण, 'बी'न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3188 to 3192/Chny/2024 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 to 26/Chny/2025 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 The ACIT, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) Department by Assessee by सुनवाईकीतारीख/Date of Hearing घोषणाकीतारीख /Da…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. KASTHOORI RAJA DHANUSH, CHENNAI

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3190/CHNY/2024[2017-18]Status: DisposedITAT Chennai30 Jun 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…आयकर अपीलीय अिधकरण, ‘बी’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3188 to 3192/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 to 26/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 v. The ACIT, Kasthoori Raja Dhanush, Central Circle-2(2), Old No.16/5, New No.33/5, Chennai. Rajamannar Street, Thyagaraya Nagar, Chennai-600…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. KASTHOORI RAJA DHANUSH, CHENNAI

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3189/CHNY/2024[2016-17]Status: DisposedITAT Chennai30 Jun 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…आयकर अपीलीय अिधकरण, ‘बी’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3188 to 3192/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 to 26/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 v. The ACIT, Kasthoori Raja Dhanush, Central Circle-2(2), Old No.16/5, New No.33/5, Chennai. Rajamannar Street, Thyagaraya Nagar, Chennai-600…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. KASTHOORI RAJA DHANUSH, CHENNAI

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3188/CHNY/2024[2015-16]Status: DisposedITAT Chennai30 Jun 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…आयकर अपीलीय अिधकरण, ‘बी’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3188 to 3192/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 to 26/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 v. The ACIT, Kasthoori Raja Dhanush, Central Circle-2(2), Old No.16/5, New No.33/5, Chennai. Rajamannar Street, Thyagaraya Nagar, Chennai-600…

UPKAR MANI,DELHI vs. ACIT CC-8, JHANDEWALAN

In the result, the appeal of the assessee is dismissed

ITA 3022/DEL/2023[2018-19]Status: DisposedITAT Delhi06 Jun 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh[Assessment Year 2018-19]

Section 132Section 153CSection 153DSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘H’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year 2018-19] Upkar Mani, ACIT, O-59, 1st Floor, Central Circle-8, Lajpat Nagar II, Vs Jhandewalan, Delhi-110024 New Delhi-110055 PAN-ABTPS6267K Appellant Respondent Appellant by Shri Raghav Sharma, CA Respondent by Shri Sujit Kumar, CIT-DR Date of Hearing 11.03.2025 Date of Pronouncement 06.06.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)-24, Del…

INCOME TAX OFFICER, JAMNAGAR vs. NILESH BIPINCHANDRA MEHTA, JAMNAGAR

In the result, the appeal of the assessee is allowed

ITA 750/RJT/2024[2011-12]Status: DisposedITAT Rajkot02 Apr 2025AY 2011-12

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 750 /Rjt/ 2024 (निर्धारण वर्ष / Assessment Year: (2011-12) (Hybrid Hearing) The Ito, Jamnagar Vs. Nilesh Bipinchandra Mehta Prop. Of B. J. Industries Tej Prakash Society, P. N. Marg Jamnagar 361001, Gujarat India स्थायी लेखासं./जीआइआरसं./Pan/Gir No.: Aaqpm8295H (Appellant) (Respondent) Appellant By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख / Date Of Hearing : 07/01/2025 घोषणा की तारीख/Date Of Pronouncement : 02/04/2025 आदेश / Order Per Dinesh Mohan Sinha, Jm: Captioned Appeal Filed By The Assessee Is Directed Against The Order Passed By The National Faceless Appeal Centre [(In Short “Nfac/Ld. Cit(A)”] Vide Order Dated 21.08.2024, Which In Turn Assessment Order Passed By Assessment Unit, Income Tax Department / Assessing Officer Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (In Short “The Act"). 1

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 147Section 148

…ITA No. 750/RJT/2024 The ITO Jamnagar IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & DINESH MOHAN SINHA, JM आयकर अपील सं./ITA No. 750 /RJT/ 2024 (निर्धारण वर्ष / Assessment Year: (2011-12) (Hybrid Hearing) The ITO, Jamnagar Vs. Nilesh Bipinchandra Mehta Prop. Of B. J. Industries Tej Prakash Society, P. N. Marg Jamnagar 361001, Gujarat India स्थायी लेखासं./जीआइआरसं./PAN/GIR No.: AAQPM8295H (Appellant) (Respondent) Appellant by : Shri Chetan Agarwal, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR सुनवाई की तारीख / Date of Hearing : 07/01/2025 घोषणा की ता…

SRI. D. K SHIVAKUMAR ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

ITA 1064/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Feb 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan Kassessment Year : 2018-19

For Appellant: S/ShriFor Respondent: Shri.Y. V. Raviraj, Sr. Standing Counsel
Section 132(4)Section 143(2)Section 250Section 292CSection 69ASection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER Assessment Year : 2018-19 Shri. D. K. Shivakumar, Vs. DCIT, No.252, “Kenkkeri” 18th Cross, Circle – 1(4), Upper Palace Orchards, Bangalore. Sadashivanagar, Bangalore – 560 080. PAN : AKKPS 1306 F APPELLANT RESPONDENT Assessee by : S/Shri. Chandrasekhar and Narendra Sharma, Advocates Revenue by : Shri.Y. V. Raviraj, Sr. Standing Counsel. Date of hearing : 10.01.2025 Date of Pronouncement : 21.02.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member This is an appeal…

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(3), BENGLAURU vs. SHRI KEMPAREDDY GOVINDRAJU, DOMLUR, BENGALURU

In the result the appeals of the assessee in ITA No’s 1022 to 1024/ Bang/ 2024, for the Assessment Years 2014-15, 2015-16 and 2016-17 are allowed and the appeals of the Revenue in ITA Nos

ITA 1291/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Jan 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. V. Chandrasekhar, ARFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 131(1)Section 132Section 132(1)Section 143(3)Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Year 1021 to 1024/Bang/2024 Shri. Kempareddy ACIT, 2013-14 to 2016-17 Govindraj, Central Circle - 2(3), No.206, 2nd main, 2nd Bangalore. Stage Domlur, Bengaluru-560071., Bangalore - 560071. PAN : ABLPG 9967 C 1290 to 1292/Bang/2024 DCIT, Shri. Kempareddy Govindraj, 2014-15 to 20161-7 Central Circle - 2(3), Bangalore - 560071. Bangalore. PAN : ABLPG 9967 C Assessee by : Shri. V. Chandrasekhar, AR. Revenue by : Shri. Sridhar…

ATUL TANTIA,KOLKATA vs. DCIT, CEN. CIR.-3(1), KOLKATA

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

ITA 492/KOL/2021[2018-19]Status: HeardITAT Kolkata28 Mar 2023AY 2018-19

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 492/Kol/2021 Assessment Year: 2018-19 Atul Tantia Deputy Commissioner Of Jc-25, Gpt Centre Income Tax – Central Circle - Vs 3(1), Kolkata Sector-Iii Salt Lake City Kolkata - 700098 [Pan : Abmpt7504K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri A.K. Tibrewal, A/R and Shri Amit Agarwal, A/RFor Respondent: Shri Subhrajyoti Bhattacharjee, CIT, D/R
Section 132Section 143(3)Section 250Section 68Section 69A

…| आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता | | | | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 492/Kol/2021 Assessment Year: 2018-19 Atul Tantia Deputy Commissioner of JC-25, GPT Centre Income Tax – Central Circle - Vs 3(1), Kolkata Sector-III Salt Lake City Kolkata - 700098 [PAN : ABMPT7504K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri A.K. Tibrewal, A/R and Shri Amit Agarwal, A/R Revenue by : Shri Subhrajyoti Bhattacharjee, CIT, D/R सुनवाई क" तार"ख/Date of Hearing : 22/03/2023…

SHRI KANJIBHAI TAPUBHAI PATEL,JAMNAGAR vs. THE ITO WARD-3(2), JAMNAGAR

In the result, the appeal of the assessee is allowed

ITA 105/RJT/2021[2011-12]Status: DisposedITAT Rajkot25 Jan 2023AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 103 To 105/Rjt/2021 ("नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12) Shri Kanjibhai Tapubhai The Income Tax Officer बनाम/ Patel Ward 3(2), Jamnagar Vs. Plot No.3990, Gidc, Phase-Iii, Dared, Jamnagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Actpp6152H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr. D.R. Respondent By : सुनवाई क" तार"ख / Date Of 01/11/2022 Hearing घोषणा क" तार"ख /Date Of 25/01/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: This Bunch Of Three Appeals At The Instance Of The Assessee Are Directed Against The Orders Dated 28.07.2021 (For A.Ys. 2008-09 & 2011-12) & 27.07.2021 (For A.Y. 2010-11) Passed By The National Faceless Appeal Centre

For Appellant: Shri Chetan Agarwal, A.R
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 103 to 105/Rjt/2021 ("नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12) Shri Kanjibhai Tapubhai The Income Tax Officer बनाम/ Patel Ward 3(2), Jamnagar Vs. Plot No.3990, GIDC, Phase-III, Dared, Jamnagar "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACTPP6152H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr. D.R. R…

SHRI KANJIBHAI TAPUBHAI PATEL,JAMNAGAR vs. THE ITO WARD-3(2), JAMNAGAR

In the result, the appeal of the assessee is allowed

ITA 104/RJT/2021[2010-11]Status: DisposedITAT Rajkot25 Jan 2023AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 103 To 105/Rjt/2021 ("नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12) Shri Kanjibhai Tapubhai The Income Tax Officer बनाम/ Patel Ward 3(2), Jamnagar Vs. Plot No.3990, Gidc, Phase-Iii, Dared, Jamnagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Actpp6152H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr. D.R. Respondent By : सुनवाई क" तार"ख / Date Of 01/11/2022 Hearing घोषणा क" तार"ख /Date Of 25/01/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: This Bunch Of Three Appeals At The Instance Of The Assessee Are Directed Against The Orders Dated 28.07.2021 (For A.Ys. 2008-09 & 2011-12) & 27.07.2021 (For A.Y. 2010-11) Passed By The National Faceless Appeal Centre

For Appellant: Shri Chetan Agarwal, A.R
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 103 to 105/Rjt/2021 ("नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12) Shri Kanjibhai Tapubhai The Income Tax Officer बनाम/ Patel Ward 3(2), Jamnagar Vs. Plot No.3990, GIDC, Phase-III, Dared, Jamnagar "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACTPP6152H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr. D.R. R…

SHRI KANJIBHAI TAPUBHAI PATEL,JAMNAGAR vs. THE ITO WARD-3(2), JAMNAGAR

In the result, the appeal of the assessee is allowed

ITA 103/RJT/2021[2008-09]Status: DisposedITAT Rajkot25 Jan 2023AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 103 To 105/Rjt/2021 ("नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12) Shri Kanjibhai Tapubhai The Income Tax Officer बनाम/ Patel Ward 3(2), Jamnagar Vs. Plot No.3990, Gidc, Phase-Iii, Dared, Jamnagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Actpp6152H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr. D.R. Respondent By : सुनवाई क" तार"ख / Date Of 01/11/2022 Hearing घोषणा क" तार"ख /Date Of 25/01/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: This Bunch Of Three Appeals At The Instance Of The Assessee Are Directed Against The Orders Dated 28.07.2021 (For A.Ys. 2008-09 & 2011-12) & 27.07.2021 (For A.Y. 2010-11) Passed By The National Faceless Appeal Centre

For Appellant: Shri Chetan Agarwal, A.R
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 103 to 105/Rjt/2021 ("नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12) Shri Kanjibhai Tapubhai The Income Tax Officer बनाम/ Patel Ward 3(2), Jamnagar Vs. Plot No.3990, GIDC, Phase-III, Dared, Jamnagar "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACTPP6152H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr. D.R. R…

ITO -33 (1) (1) , MUMBAI vs. SHRI KALPESH C.SHAH, MUMBAI

In the result, all the three appeals of the In the result, all the three appeals of the Revenue are In the result, all the three appeals of the dismissed

ITA 1583/MUM/2022[2012-13]Status: DisposedITAT Mumbai28 Sept 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Ms Kavitha Rajagopal () Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 Ito-33(1)(1), Shri Kalpesh C. Shah, Kautilya Bhavan, 9Th Floor, Room Flat No. 904, Rajvaibhav Tower- No. 945, Bandra Kurla Complex, Vs. 2, Dahanukar Wadi, Mahavir Bandra (E), Nagar, Kandiwali(W), Mumbai-400051. Mumbai-400067. Pan No. Aajps 8486 R Appellant Respondent Revenue By : Mrs. Usha Gaikwad, Dr Assessee By : Mr. K. Gopal, Sr. Adv. & A/W Om Kandalkar, Adv. Date Of Hearing : 21/09/2022 Date Of Pronouncement : 28/09/2022

For Appellant: Mr. K. Gopal, Sr. Adv. &For Respondent: Mrs. Usha Gaikwad, DR
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 ITO-33(1)(1), Shri Kalpesh C. Shah, Kautilya Bhavan, 9th floor, Room Flat No. 904, Rajvaibhav Tower- No. 945, Bandra Kurla Complex, Vs. 2, Dahanukar Wadi, Mahavir Bandra (E), Nagar, Kandiwali(W), Mumbai-400051. Mumbai-400067. PAN No. AAJPS 8486 R Appellant Respondent Revenue by : Mrs. Usha Gaikwad, DR Assessee by : Mr. K. Gopal, Sr. Adv. & A/w Om Kandalkar, Adv. Date of Hearing : 21/09/…

ITO -33 (1) (1) , MUMBAI vs. SHRI KALPESH C.SHAH, MUMBAI

In the result, all the three appeals of the In the result, all the three appeals of the Revenue are In the result, all the three appeals of the dismissed

ITA 1582/MUM/2022[2011-12]Status: DisposedITAT Mumbai28 Sept 2022AY 2011-12

Bench: Shri Om Prakash Kant () & Ms Kavitha Rajagopal () Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 Ito-33(1)(1), Shri Kalpesh C. Shah, Kautilya Bhavan, 9Th Floor, Room Flat No. 904, Rajvaibhav Tower- No. 945, Bandra Kurla Complex, Vs. 2, Dahanukar Wadi, Mahavir Bandra (E), Nagar, Kandiwali(W), Mumbai-400051. Mumbai-400067. Pan No. Aajps 8486 R Appellant Respondent Revenue By : Mrs. Usha Gaikwad, Dr Assessee By : Mr. K. Gopal, Sr. Adv. & A/W Om Kandalkar, Adv. Date Of Hearing : 21/09/2022 Date Of Pronouncement : 28/09/2022

For Appellant: Mr. K. Gopal, Sr. Adv. &For Respondent: Mrs. Usha Gaikwad, DR
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 ITO-33(1)(1), Shri Kalpesh C. Shah, Kautilya Bhavan, 9th floor, Room Flat No. 904, Rajvaibhav Tower- No. 945, Bandra Kurla Complex, Vs. 2, Dahanukar Wadi, Mahavir Bandra (E), Nagar, Kandiwali(W), Mumbai-400051. Mumbai-400067. PAN No. AAJPS 8486 R Appellant Respondent Revenue by : Mrs. Usha Gaikwad, DR Assessee by : Mr. K. Gopal, Sr. Adv. & A/w Om Kandalkar, Adv. Date of Hearing : 21/09/…

ITO -33 (1) (1) , MUMBAI vs. SHRI KALPESH C.SHAH, MUMBAI

In the result, all the three appeals of the In the result, all the three appeals of the Revenue are In the result, all the three appeals of the dismissed

ITA 1581/MUM/2022[2010-11]Status: DisposedITAT Mumbai28 Sept 2022AY 2010-11

Bench: Shri Om Prakash Kant () & Ms Kavitha Rajagopal () Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 Ito-33(1)(1), Shri Kalpesh C. Shah, Kautilya Bhavan, 9Th Floor, Room Flat No. 904, Rajvaibhav Tower- No. 945, Bandra Kurla Complex, Vs. 2, Dahanukar Wadi, Mahavir Bandra (E), Nagar, Kandiwali(W), Mumbai-400051. Mumbai-400067. Pan No. Aajps 8486 R Appellant Respondent Revenue By : Mrs. Usha Gaikwad, Dr Assessee By : Mr. K. Gopal, Sr. Adv. & A/W Om Kandalkar, Adv. Date Of Hearing : 21/09/2022 Date Of Pronouncement : 28/09/2022

For Appellant: Mr. K. Gopal, Sr. Adv. &For Respondent: Mrs. Usha Gaikwad, DR
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 ITO-33(1)(1), Shri Kalpesh C. Shah, Kautilya Bhavan, 9th floor, Room Flat No. 904, Rajvaibhav Tower- No. 945, Bandra Kurla Complex, Vs. 2, Dahanukar Wadi, Mahavir Bandra (E), Nagar, Kandiwali(W), Mumbai-400051. Mumbai-400067. PAN No. AAJPS 8486 R Appellant Respondent Revenue by : Mrs. Usha Gaikwad, DR Assessee by : Mr. K. Gopal, Sr. Adv. & A/w Om Kandalkar, Adv. Date of Hearing : 21/09/…

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