ACIT v. Sirajuddin&amp; Co.

ITA 2221/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A": NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 2203/Del/2025 (Assessment Year: 2017-18) Vs. Deepa Talwar, 6/14, Shanti Niketan, New Delhi (Respondent) PAN: AAUPT4464F ACIT, Central Circle-19, Delhi (Appellant) CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) Deepa Talwar, 6/14, Shanti Niketan, New Delhi (Appellant) PAN: AAUPT4464F Vs. ACIT, Central Circle-19, Delhi (Respondent) ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) Vs. Yasmin Kapoor, C-4/6, APJ Abdul Kala…

ACIT, Central Circle-19, Delhi vs. Yasmin Kapoor, Delhi

Appeals of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR

ITA 2203/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ACIT, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) PAN: AAUPT4464F CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) Deepa Talwar, Vs. ACIT, 6/14, Shanti Niketan, Central Circle-19, New Delhi Delhi (Appellant) (Respondent) PAN: AAUPT4464F ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) ACIT, Vs. Yasmin Kapoor, Central Circle-19, C-4/6, APJ Abdul Kalam Delhi Road, New Delhi (A…

ACIT, Central Circle-19, Delhi vs. Deepa Talwar, Delhi

Appeals of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR

ITA 1542/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ACIT, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) PAN: AAUPT4464F CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) Deepa Talwar, Vs. ACIT, 6/14, Shanti Niketan, Central Circle-19, New Delhi Delhi (Appellant) (Respondent) PAN: AAUPT4464F ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) ACIT, Vs. Yasmin Kapoor, Central Circle-19, C-4/6, APJ Abdul Kalam Delhi Road, New Delhi (A…

Yasmin Kapoor, Delhi vs. DCIT, Central Circle - 19, Delhi

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR

ITA 1389/KOL/2024[2011-2012]Status: DisposedITAT Kolkata29 Jan 2026AY 2011-2012

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A": NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 2203/Del/2025 (Assessment Year: 2017-18) Vs. ACIT, Central Circle-19, Delhi (Appellant) Deepa Talwar, 6/14, Shanti Niketan, New Delhi (Respondent) PAN: AAUPT4464F CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) Deepa Talwar, 6/14, Shanti Niketan, New Delhi (Appellant) PAN: AAUPT4464F Vs. ACIT, Central Circle-19, Delhi (Respondent) ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) ACIT, Central Circle-19, Delhi (Appellant…

Rita Das, Hooghly vs. I.T.O., Ward - 23(1), Hooghly

In the result, both the appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.1388 & 1389/Kol/2024 (निर्धारण वर्ा / Assessment Year : 2011-2012) Rita Das, Vs Acit, Cc-23 (1), Hooghly C/O S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata,Wb-700001 Pan No. :Arhpd 6149 D

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri Altaf Hussain, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.1388 & 1389/KOL/2024 (निर्धारण वर्ा / Assessment Year : 2011-2012) Rita Das, Vs ACIT, CC-23 (1), Hooghly C/o S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kolkata,WB-700001 PAN No. :ARHPD 6149 D (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri Somnath Ghosh, Advocate रधजस्व की ओर से /Revenue by : Shri Altaf Hussain, Sr. DR सुनवाई की तारीख / Date of Hearing : 29/0…

Rita Das, Hooghly vs. I.T.O., Ward - 23(1), Hooghly

In the result, both the appeals of the assessee are allowed

ITA 1388/KOL/2024[2011-2012]Status: DisposedITAT Kolkata29 Jan 2026AY 2011-2012

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.1388 & 1389/Kol/2024 (निर्धारण वर्ा / Assessment Year : 2011-2012) Rita Das, Vs Acit, Cc-23 (1), Hooghly C/O S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata,Wb-700001 Pan No. :Arhpd 6149 D

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri Altaf Hussain, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.1388 & 1389/KOL/2024 (निर्धारण वर्ा / Assessment Year : 2011-2012) Rita Das, Vs ACIT, CC-23 (1), Hooghly C/o S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kolkata,WB-700001 PAN No. :ARHPD 6149 D (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri Somnath Ghosh, Advocate रधजस्व की ओर से /Revenue by : Shri Altaf Hussain, Sr. DR सुनवाई की तारीख / Date of Hearing : 29/0…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. ACIT., Central Circle - 2(1), Hyderabad

In the result, the appeals of the assessee company in ITA Nos

ITA 1104/HYD/2025[2015-16]Status: DisposedITAT Hyderabad21 Jan 2026AY 2015-16

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR

ITA 1103/HYD/2025[2014-15]Status: DisposedITAT Hyderabad21 Jan 2026AY 2014-15

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 to 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, of Income Tax, Hyderabad. Central Circle-2(1), PAN: AADCS2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of Hearing: 13/11/2…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. ACIT., Central Circle - 2(1), Hyderabad

In the result, the appeals of the assessee company in ITA Nos

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR

ITA 1102/HYD/2025[2013-14]Status: DisposedITAT Hyderabad21 Jan 2026AY 2013-14

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 to 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, of Income Tax, Hyderabad. Central Circle-2(1), PAN: AADCS2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of Hearing: 13/11/2…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. DCIT., Central Circle - 2(1), Hyderabad

In the result, the appeals of the assessee company in ITA Nos

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR

ITA 1101/HYD/2025[2012-13]Status: DisposedITAT Hyderabad21 Jan 2026AY 2012-13

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 to 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, of Income Tax, Hyderabad. Central Circle-2(1), PAN: AADCS2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of Hearing: 13/11/2…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. ACIT., Central Circle - 2(1), Hyderabad

In the result, the appeals of the assessee company in ITA Nos

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR

ITA 1045/PUN/2024[2014-15]Status: DisposedITAT Pune19 Dec 2025AY 2014-15

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 to 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, of Income Tax, Hyderabad. Central Circle-2(1), PAN: AADCS2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of Hearing: 13/11/2…

Deputy Commissioner of Income Tax, Central Circle-2, Nashik vs. Abhayraj Fattehraj Chordiya, C/O Laxmi Oil Mil

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

For Appellant: Shri Jayant R BhattFor Respondent: Shri Amol Khairnar CIT-DR

Section 132Section 142(1)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2014-15 DCIT, Central Circle – 2, Abhayraj Fattehraj Chordiya Nashik C/o Laxmi Oil Mill Vs. Bhusawal Road, Jamner, Jalgaon – 424206 PAN: AAMPC0248E (Appellant) (Respondent) CO No.36/PUN/2024 Assessment Year : 2014-15 Abhayraj Fattehraj Chordiya DCIT, Central Circle – 2, C/o Laxmi Oil Mill Nashik Vs. Bhusawal Road, Jamner, Jalgaon – 424206 PAN: AAMPC0248E (Appellant) (Respondent) Assessee by : Shri Jayant R Bhatt Department by : Shri Amol Khairnar CIT-DR Da…

Karan Jain, Mumbai vs. Deputy Commissioner of Income Tax, Circle-1, Guwahati

In the result, the all the appeals of the assessees are allowed

ITA 310/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani

ITA 309/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA Nos.306 & 307/GTY/2019 (Assessment Years:2015-16 & 2016-17) ITA Nos. 308 & 309/GTY/2019 (Assessment Years:2015-16 & 2016-17) Reshmi Jain PAN No. ACEPJ2602D Karishma Jain PAN No. ALGPJ9403M DCIT, Circle-1, Aaykar Bhawan Poorva, Karan Jain PAN No. AFIPJ2087B G.S. road, Christian Basti, Vs. Guwahati-781005, Assam 402, Raheja heaven, Prananjal, 10th JVPD Scheme, Opp. Pushpa Narsee park, Mumbai-400049, Maharashtra (Respondent) (Appellant) PAN No. ACEPJ2602D Asse…

Karishma Jain, Mumbai vs. Deputy Commissioner of Income Tax, Circle-1, Guwahati

In the result, the all the appeals of the assessees are allowed

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani

ITA 308/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA Nos.306 & 307/GTY/2019 (Assessment Years:2015-16 & 2016-17) ITA Nos. 308 & 309/GTY/2019 (Assessment Years:2015-16 & 2016-17) Reshmi Jain PAN No. ACEPJ2602D Karishma Jain PAN No. ALGPJ9403M DCIT, Circle-1, Aaykar Bhawan Poorva, Karan Jain PAN No. AFIPJ2087B G.S. road, Christian Basti, Vs. Guwahati-781005, Assam 402, Raheja heaven, Prananjal, 10th JVPD Scheme, Opp. Pushpa Narsee park, Mumbai-400049, Maharashtra (Respondent) (Appellant) PAN No. ACEPJ2602D Asse…

Karishma Jain, Mumbai vs. Deputy Commissioner of Income Tax, Circle-1, Guwahati

In the result, the all the appeals of the assessees are allowed

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani

ITA 307/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA Nos.306 & 307/GTY/2019 (Assessment Years:2015-16 & 2016-17) ITA Nos. 308 & 309/GTY/2019 (Assessment Years:2015-16 & 2016-17) Reshmi Jain PAN No. ACEPJ2602D Karishma Jain PAN No. ALGPJ9403M DCIT, Circle-1, Aaykar Bhawan Poorva, Karan Jain PAN No. AFIPJ2087B G.S. road, Christian Basti, Vs. Guwahati-781005, Assam 402, Raheja heaven, Prananjal, 10th JVPD Scheme, Opp. Pushpa Narsee park, Mumbai-400049, Maharashtra (Respondent) (Appellant) PAN No. ACEPJ2602D Asse…

Reshmi Jain, Mumbai vs. Deputy Commissioner of Income Tax, Circle-1, Guwahati

In the result, the all the appeals of the assessees are allowed

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani