ACIT v. Balbir Chand Mani

111 TTJ 160Income Tax Appellate Tribunal2007#13250 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2023.

Judgments citing ACIT v. Balbir Chand Mani

ITO, Ward-2(3), Dehradun vs. Sanjay Ghai, Dehradun

In the result, the appeals filed by the Revenue are dismissed

ITA 1926/DEL/2018[2000-01]Status: DisposedITAT Delhi26 Apr 2023AY 2000-01
For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. Kajal Singh, Sr. DR
Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1925/Del./2018 (ASSESSMENT YEAR : 1997-98) ITA No.1926/Del./2018 (ASSESSMENT YEAR : 2000-01) ITO, Ward 2 (3), vs. Sanjay Ghai, Dehradun. Guru Ram Rai Market, Dharam Bazar, Rajpur Road, Dehradun (Uttarakhand). (PAN : ABIPG9612P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate REVENUE BY : Ms. Kajal Singh, Sr. DR Date of Hearing : 18.04.2023 Date of Order : 26.04.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT…

ITO, Ward-2(3), Dehradun vs. Sanjay Ghai, Dehradun

In the result, the appeals filed by the Revenue are dismissed

ITA 1925/DEL/2018[1997-98]Status: DisposedITAT Delhi26 Apr 2023AY 1997-98
For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. Kajal Singh, Sr. DR
Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1925/Del./2018 (ASSESSMENT YEAR : 1997-98) ITA No.1926/Del./2018 (ASSESSMENT YEAR : 2000-01) ITO, Ward 2 (3), vs. Sanjay Ghai, Dehradun. Guru Ram Rai Market, Dharam Bazar, Rajpur Road, Dehradun (Uttarakhand). (PAN : ABIPG9612P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate REVENUE BY : Ms. Kajal Singh, Sr. DR Date of Hearing : 18.04.2023 Date of Order : 26.04.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT…

Sangeeta Basavraj Mangrule, Aurangabad vs. Assistant Commissioner of Income-Tax, Circle - 2, Aurangabad

Appeal is dismissed in above terms

ITA 706/PUN/2019[2015-16]Status: DisposedITAT Pune11 Aug 2022AY 2015-16
For Appellant: NoneFor Respondent: Shri M.G. Jasnani
Section 10(38)Section 131Section 143(3)

…saction could be rejected in case the assessee led evidence which was not trustworthy and the department did not lead any evidence on such an issue. Similar view was taken by the Hon‟ble Punjab and Haryana high Court in the case of ACIT Vs. Balbir Chand Mani (111 TTJ 160).ln the present case, it is beyond preponderance of probability that the fantastic sale price of a little known share i.e. Pine Animation Ltd. without economic or financial basis, would increase from Rs.5/- to Rs.75.69/- per share. If one considers the fact that the assessee got 92,000 shares against original 9200 shares, the price increase is 15…

Arif Abdul Razak Hingora, Jalna vs. Income-Tax Officer, Ward - 1, Jalna

In the result, all the four appeals of the respective assessees are allowed for statistical purposes

ITA 1878/PUN/2018[2015-16]Status: DisposedITAT Pune01 Mar 2019AY 2015-16

Bench: Shri D. Karunakara Rao, Am Sl.

For Appellant: Smt. Deepa KhareFor Respondent: Shri M. K. Verma

…आयकर अपीलीय अिधकरण, पुणे "यायपीठ “एक-सद"य मामला” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE "ी डी. क"णाकरा राव, लेखा सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM Sl. ITA Nos. A.Y. Name of the Appellant Respondent No. 1. 1875/PUN/2018 2015-16 Shamim Imtiaz Hingora, ITO, Ward-1, Plot No.71, Indira Park Society, Jalna. Aurangabad Road, Opp. Hotel Niwant, Jalna. PAN No.AHUPH6035P 2. 1876/PUN/2018 2015-16 Parvez Hingora, ITO, Ward-1, K 327 Maharaja Trading Co., Jalna. Ring Road, Jalna. PAN No.AASPH3972Q 3. 1877/PUN/2018 2015-16 Shabeena Irfan Hingora, ITO, Ward-1, Plot No.70, Indira Park Soc…

Shabeenalrfan Hingora, Jalna vs. Income-Tax Officer, Ward - 1, Jalna

In the result, all the four appeals of the respective assessees are allowed for statistical purposes

ITA 1877/PUN/2018[2015-16]Status: DisposedITAT Pune01 Mar 2019AY 2015-16

Bench: Shri D. Karunakara Rao, Am Sl.

For Appellant: Smt. Deepa KhareFor Respondent: Shri M. K. Verma

…आयकर अपीलीय अिधकरण, पुणे "यायपीठ “एक-सद"य मामला” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE "ी डी. क"णाकरा राव, लेखा सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM Sl. ITA Nos. A.Y. Name of the Appellant Respondent No. 1. 1875/PUN/2018 2015-16 Shamim Imtiaz Hingora, ITO, Ward-1, Plot No.71, Indira Park Society, Jalna. Aurangabad Road, Opp. Hotel Niwant, Jalna. PAN No.AHUPH6035P 2. 1876/PUN/2018 2015-16 Parvez Hingora, ITO, Ward-1, K 327 Maharaja Trading Co., Jalna. Ring Road, Jalna. PAN No.AASPH3972Q 3. 1877/PUN/2018 2015-16 Shabeena Irfan Hingora, ITO, Ward-1, Plot No.70, Indira Park Soc…

Parvez Hingora, Jalna vs. Income-Tax Officer, Ward - 1, Jalna

In the result, all the four appeals of the respective assessees are allowed for statistical purposes

ITA 1876/PUN/2018[2015-16]Status: DisposedITAT Pune01 Mar 2019AY 2015-16

Bench: Shri D. Karunakara Rao, Am Sl.

For Appellant: Smt. Deepa KhareFor Respondent: Shri M. K. Verma

…आयकर अपीलीय अिधकरण, पुणे "यायपीठ “एक-सद"य मामला” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE "ी डी. क"णाकरा राव, लेखा सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM Sl. ITA Nos. A.Y. Name of the Appellant Respondent No. 1. 1875/PUN/2018 2015-16 Shamim Imtiaz Hingora, ITO, Ward-1, Plot No.71, Indira Park Society, Jalna. Aurangabad Road, Opp. Hotel Niwant, Jalna. PAN No.AHUPH6035P 2. 1876/PUN/2018 2015-16 Parvez Hingora, ITO, Ward-1, K 327 Maharaja Trading Co., Jalna. Ring Road, Jalna. PAN No.AASPH3972Q 3. 1877/PUN/2018 2015-16 Shabeena Irfan Hingora, ITO, Ward-1, Plot No.70, Indira Park Soc…

Shamimlmtiaz Hingora, Jalna vs. Income-Tax Officer, Ward - 1, Jalna

In the result, all the four appeals of the respective assessees are allowed for statistical purposes

ITA 1875/PUN/2018[2015-16]Status: DisposedITAT Pune01 Mar 2019AY 2015-16

Bench: Shri D. Karunakara Rao, Am Sl.

For Appellant: Smt. Deepa KhareFor Respondent: Shri M. K. Verma

…आयकर अपीलीय अिधकरण, पुणे "यायपीठ “एक-सद"य मामला” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE "ी डी. क"णाकरा राव, लेखा सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM Sl. ITA Nos. A.Y. Name of the Appellant Respondent No. 1. 1875/PUN/2018 2015-16 Shamim Imtiaz Hingora, ITO, Ward-1, Plot No.71, Indira Park Society, Jalna. Aurangabad Road, Opp. Hotel Niwant, Jalna. PAN No.AHUPH6035P 2. 1876/PUN/2018 2015-16 Parvez Hingora, ITO, Ward-1, K 327 Maharaja Trading Co., Jalna. Ring Road, Jalna. PAN No.AASPH3972Q 3. 1877/PUN/2018 2015-16 Shabeena Irfan Hingora, ITO, Ward-1, Plot No.70, Indira Park Soc…

ACIT v. Balbir Chand Mani (111 TTJ 160) — Cited in 7 Judgments | BharatTax