ACIT v. Pramod Jain (176 Taxmann.com 762)

Assistant Commissioner of Income Tax, Central Circle-2, Patna vs. Patna Iron Pvt. Ltd., Patna

In the result, the appeals of the assessee are allowed and appeal of the Revenue is dismissed

ITA 373/PAT/2025[2020-21]Status: DisposedITAT Patna26 Feb 2026AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Asst. Commissioner Of Income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6Th Floor, Annexe, Central Building, Ceat Compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar Patna, Bihar-800001, (Appellant) (Respondent) Pan No. Aafcp2484B Asst. Commissioner Of Income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6Th Floor, Annexe, Central Building, Ceat Compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar Patna, Bihar-800001, (Respondent) (Appellant) Sushil Kumar Kanodia N-601, Profesor Colony, Acit, Central Circle-2 Chitragupta Nagar, Kanakrbagh, Vs. Patna, Bihar Patna-800020, Bihar (Appellant) (Respondent) Pan No. Agypk0702D Assessee By : Shri Manish Rastogi, Ar Revenue By : Md. A.H. Chowdhary, Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 26.02.2025

For Appellant: Shri Manish Rastogi, ARFor Respondent: Md. A.H. Chowdhary, DR

Section 132Section 143(2)Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM Asst. Commissioner of income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6th Floor, Annexe, Central Building, Ceat compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar patna, Bihar-800001, (Appellant) (Respondent) PAN No. AAFCP2484B Asst. Commissioner of income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6th Floor, Annexe, Central Building, Ceat compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar patna, Biha…

Sushil Kumar Kanodia, Patna vs. ACIT, Central Circle-2, Patna

In the result, the appeals of the assessee are allowed and appeal of the Revenue is dismissed

ITA 237/PAT/2025[2017-18]Status: DisposedITAT Patna26 Feb 2026AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Asst. Commissioner Of Income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6Th Floor, Annexe, Central Building, Ceat Compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar Patna, Bihar-800001, (Appellant) (Respondent) Pan No. Aafcp2484B Asst. Commissioner Of Income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6Th Floor, Annexe, Central Building, Ceat Compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar Patna, Bihar-800001, (Respondent) (Appellant) Sushil Kumar Kanodia N-601, Profesor Colony, Acit, Central Circle-2 Chitragupta Nagar, Kanakrbagh, Vs. Patna, Bihar Patna-800020, Bihar (Appellant) (Respondent) Pan No. Agypk0702D Assessee By : Shri Manish Rastogi, Ar Revenue By : Md. A.H. Chowdhary, Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 26.02.2025

For Appellant: Shri Manish Rastogi, ARFor Respondent: Md. A.H. Chowdhary, DR

Section 132Section 143(2)Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM Asst. Commissioner of income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6th Floor, Annexe, Central Building, Ceat compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar patna, Bihar-800001, (Appellant) (Respondent) PAN No. AAFCP2484B Asst. Commissioner of income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6th Floor, Annexe, Central Building, Ceat compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar patna, Biha…

Premji Bhurlal Gala, Mumbai vs. Addl CIT Rang 24(1), Mumbai

In the result, Assessee’s appeal is allowed

ITA 6596/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Jan 2026AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Prusethassessment Year: 2016-17 Premji Bhurlal Gala Addl. Cit Range 24(1), B-301, Water Ford, Cd Mumbai Barfiwala Road Juhu Fally Kautilya Bhavan, C-41 To C- Vs. Andheri West, Mumbai - 43, G Block, Bandra Kurla 400058 Complex, Bandra (E) Mumbai – 400051 (Appellant) (Respondent) Present For: Assessee By : Shri Vinod Kumar Bindal & Satish Kumar, Ld. A. Rs. Revenue By : Shri Virabhadra Mahajan, Sr. D.R. Date Of Hearing : 09.12.2025 Date Of Pronouncement : 28.01.2026 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 23.09.2025, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2016-17. 2. In The Instant Case, The Case Of The Assessee Was Reopened Under Section 147 Of The Act, On The Basis Of Search & Survey Action Under Section 132 Of The Act Carried Out In The Case Of M/S. Evergreen Enterprises, Wherein The Statement Of The Partner In M/S. Evergreen Enterprises, Mr. Nilesh Bharani Was Recorded Under Section 132(4) Of The Act, Unearthing An Undisclosed Activity, 2 Premji Bhurlal Gala

For Appellant: Shri Vinod Kumar Bindal & SatishFor Respondent: Shri Virabhadra Mahajan, SR. D.R

Section 132Section 132(4)Section 142(1)Section 143(2)Section 147Section 148Section 250Section 269SSection 271Section 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Assessment Year: 2016-17 Premji Bhurlal Gala Addl. CIT Range 24(1), B-301, Water Ford, CD Mumbai Barfiwala Road Juhu Fally Kautilya Bhavan, C-41 to C- Vs. Andheri West, Mumbai - 43, G Block, Bandra Kurla 400058 Complex, Bandra (E) Mumbai – 400051 (Appellant) (Respondent) Present for: Assessee by : Shri Vinod Kumar Bindal & Satish Kumar, Ld. A. Rs. Revenue by : Shri Virabhadra Mahajan, SR. D.R. Date of Hearing : 09.12.2025 Date of Pronouncement : 28.0…

Stonewell Developers Pvt.Ltd., New Delhi vs. ACIT, Central Circle-18, Jhandewalan Extn, New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 3338/DEL/2024[2007-2008]Status: DisposedITAT Delhi09 Dec 2025AY 2007-2008

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Rajeshwar Painuly, CAFor Respondent: Shri Manish Gupta, Sr. DR

Section 132Section 133(6)Section 143(3)Section 148Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2847/DEL/2017 [A.Y. 2007-08] The A.C.I.T. Vs. M/s Stonewell Developers Pvt Ltd Central Circle -18 Plot No. 1, Wedding Souk LSC New Delhi Sharda Niketan, Pitampura, New Delhi PAN: AAKCS 4603 A ITA No. 3338/DEL/2024 [A.Y. 2007-08] M/s Stonewell Developers Pvt Ltd Vs. The A.C.I.T Plot No. 1, Wedding Souk LSC Central Circle - 18 Sharda Niketan, Pitampura, New Delhi New Delhi PAN: AAKCS 4603 A (Applicant) (Respondent) Assessee By : Shri R…

ACIT, New Delhi vs. M/S. Stonewell Developers Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 2847/DEL/2017[2007-08]Status: DisposedITAT Delhi09 Dec 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Rajeshwar Painuly, CAFor Respondent: Shri Manish Gupta, Sr. DR

Section 132Section 133(6)Section 143(3)Section 148Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2847/DEL/2017 [A.Y. 2007-08] The A.C.I.T. Vs. M/s Stonewell Developers Pvt Ltd Central Circle -18 Plot No. 1, Wedding Souk LSC New Delhi Sharda Niketan, Pitampura, New Delhi PAN: AAKCS 4603 A ITA No. 3338/DEL/2024 [A.Y. 2007-08] M/s Stonewell Developers Pvt Ltd Vs. The A.C.I.T Plot No. 1, Wedding Souk LSC Central Circle - 18 Sharda Niketan, Pitampura, New Delhi New Delhi PAN: AAKCS 4603 A (Applicant) (Respondent) Assessee By : Shri R…

Pramila Agarwal, Jaipur vs. The Income Tax Officer Ward-2(5), Jaipur

In the result, the appeal of the assessee is allowed

ITA 531/JPR/2025[2011-12]Status: DisposedITAT Jaipur10 Oct 2025AY 2011-12

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT

Section 10(38)Section 147Section 148Section 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. No. 531/JPR/2025 निर्धारण वर्ष / Assessment Years : 2011-12 Pramila Agarwal Vs. 702, Akshat Vilay, Hawa Sadak, Civil Lines, Jaipur. Income Tax Officer, Ward-2(5), Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: ADNPA3346F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Tarun Mittal, C.A. राजस्…

Deputy Commissioner of Income Tax (It), Visakhapatnam vs. Shri Apparao Mukkamala, Usa

In the result, the appeal filed by the revenue is dismissed, while for the cross-objection filed by the assessee is allowed

ITA 354/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

Section 144C(3)Section 147Section 148Section 153CSection 69A

…आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी एस. बालकृ"णन, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER, आयकर अपीलसं./I.T.A.No.354/Viz/2025 (िनधा"रण वष"/ Assessment Year: 2016-17) Deputy Commissioner of Vs. Apparao Mukkamala Income Tax (IT) Visakhapatnam PAN : BCKPM4796A (अपीलाथ"/ Appellant) (""थ"/ Respondent) CO No.29/Viz/2025 (Arising out of आयकर अपीलसं./I.T.A.No.354/Viz/2025) (िनधा"रण वष"/ Assessment Year: 2016-17) Apparao Mukkamala Vs. Deputy Commissioner…

ACIT v. Pramod Jain

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