Amar Jewellers Ltd. v. ACIT

137 Taxmann.com 249High Court2022#11084 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 147 Section 148 Section 153C Section 143(1)Section 151 Section 68 Section 11 Section 115BBE

Issues it is cited on

shell company entry operator section 132a reason to believe reopening of assessment documents seized addition u/s 68 section 151 escapement of income section 153c cross objection accommodation entry

Judgments citing Amar Jewellers Ltd. v. ACIT

Gulamahemad Hamidulla Khan, Pune vs. ITO Ward 14(3), Pune

In the result, Appeal filed by the assessee is partly allowed

ITA 166/PUN/2025[2014-15]Status: DisposedITAT Pune29 Aug 2025AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 132Section 144Section 147Section 148Section 148ASection 153CSection 250Section 69A

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. /ITA No.166/PUN/2025 िनधा"रण वष" / Assessment Year: 2014-15 Gulamahemad Hamidulla Khan, V ITO, Ward 14(3), Ganesh Nagar, Phursungi, s Pune Tal. Haveli, Pune-412308, Maharashtra PAN: AMBPK7001L Appellant/ Assessee Respondent/ Revenue Assessee by Shri Pramod Shingte - (AR) Revenue by Shri Ramnath P Murkune - (DR) Date of hearing 12/08/2025 Date of pronouncement 29/08/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Thi…

Dy. Commissioner of Income Tax (Exemptions), Circle, Pune, Swargate vs. Shree Chanakya Education Society, Aundh, Pune

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2170/PUN/2024[2014-15]Status: DisposedITAT Pune11 Aug 2025AY 2014-15

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

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde

Section 12ASection 143(1)Section 147Section 271(1)(c)

…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 (Exemption) Shree Chanakya Education Society Circle, Pune Vs. Flat No.1 and 2, Runwal Sarita, Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Appellant) (Respondent) CO No.12/PUN/2025 Assessment Year : 2014-15 Shree Chanakya Education Society DCIT (Exemption) Flat No.1 and 2, Runwal Sarita, Vs. Circle, Pune Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Cross Objector) (Respondent) Assessment Year : 2014-15 DCIT (Exemption) Shree Chana…

Dy. Commissioner of Income Tax (Exemptions), Circle, Pune, Swargate vs. Shree Chanakya Education Society, Aundh, Pune

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2155/PUN/2024[2014-2015]Status: DisposedITAT Pune11 Aug 2025AY 2014-2015

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

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde

Section 12ASection 143(1)Section 147Section 271(1)(c)

Samir Narain Bhojwani, Mumbai vs. DCIT 4(2)(1), Mumbai

Appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 261/MUM/2025[2022-23]Status: DisposedITAT Mumbai26 Jun 2025AY 2022-23

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar & Chaitanya

Section 112Section 194CSection 250Section 37(1)Section 40Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 261/Mum/2025 (Assessment Year: 2022-23) Samir Narain Bhojwani, DCIT-4(2)(1), 1st Floor, Samir Complex, Room No. 642, 6th Floor, St. Andrews Road, Bandra (West), Vs. Aayakar Bhavan, M.K. Road, Mumbai-400050. New Marine Lines, PAN: AABPB9150H Mumbai-400020. Appellant) : Respondent) I.T.A. No. 1022/Mum/2025 (Assessment Year: 2022-23) ACIT-4(2)(1), Samir Narain Bhojwani, 1st Floor, Samir Complex, Room No. 640, Aayakar Bhavan, M.K. Road, Mumbai-400020. Vs. St. Andrews Road, Bandra (West), Mumbai-400…

ACIT 421 Mumbai, Mumbai City vs. Samir Narain Bhojwani, Mumbai

Appeal of the assessee is allowed for statistical purposes and the

ITA 1022/MUM/2025[2022-23]Status: DisposedITAT Mumbai26 Jun 2025AY 2022-23

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 112Section 194CSection 250Section 37(1)Section 40Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 261/Mum/2025 (Assessment Year: 2022-23) Samir Narain Bhojwani, 1st Floor, Samir Complex, St. Andrews Road, Bandra (West), Mumbai-400050. PAN: AABPB9150H DCIT-4(2)(1), Room No. 642, 6th Floor, Vs. Aayakar Bhavan, M.K. Road, New Marine Lines, Mumbai-400020. Appellant) : Respondent) I.T.A. No. 1022/Mum/2025 (Assessment Year: 2022-23) ACIT-4(2)(1), Room No. 640, Aayakar Bhavan, M.K. Road, Mumbai-400020. Samir Narain Bhojwani, 1st Floor, Samir Complex, Vs. St. Andrews Road, Bandra (West), Mumbai-400…

DCIT, Circle 42(1)(1), Income Tax Department vs. Ghanshyam Rasiklal Shah, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 4707/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Apr 2025AY 2012-13

Bench: Shrinarendra Kumar Billaiya & Shri Anikesh Banerjeedcit, Circle 42(1)(1), Mumbai Vs Ghanshyam Rasiklal Shah Room 732, 7Th Floor, B-1408, Shankar Park, Agrawal Kautilya Bhavan, Bkc, Bandra Residency, Shankar Lane, Kandivali East, Mumbai-400 051 West, Mumbai-400 067 Pan: Aafps1306Q Appellant Respondent

For Appellant: Shri Subodh Ratnaparkhi - CAFor Respondent: Shri BhangepatilPushkaraj Ramesh

Section 132Section 143(3)Section 147Section 148Section 153CSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRINARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER DCIT, Circle 42(1)(1), Mumbai vs Ghanshyam Rasiklal Shah Room 732, 7th Floor, B-1408, Shankar Park, Agrawal Kautilya Bhavan, BKC, Bandra Residency, Shankar Lane, Kandivali East, Mumbai-400 051 West, Mumbai-400 067 PAN: AAFPS1306Q APPELLANT RESPONDENT C.O. No.208/Mum/2024 (Arising out of ITA No.4707/Mum/2024) (Assessment year: 2012-13) Ghanshyam Rasiklal Shah vs DCIT, Circle 42(1)(1), Mumbai Room 732, 7th Floor, B-1408, Shankar Park, Agrawal Residency, Sh…

Mr. D K Shivakumar, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 205/BANG/2022[2006-07]Status: DisposedITAT Bangalore31 Jan 2025AY 2006-07

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Chandrasekhar, ARFor Respondent: Shri. Y. V. Raviraj, Sr. Standing Counsel

Section 153ASection 153C

…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 Assessment Year | Appellant | Respondent 45, 46, 47, 48/Bang/2020 2007-08 to 2010-11 | DCIT, Central Circle – 1(4), Bengaluru. Shri. D. K. Shivakumar, No.252, “Kenkkeri” 18th Cross, Upper Palace Orchards, Sadashivanagar, Bengaluru – 560 080. PAN : AKKPS 1306 F 205/Bang/2022 2006-07 | Shri. D. K. Shivakumar, Bengaluru – 560 080. PAN : AKKPS 1306 F DCIT, Central Circle – 1(4), Bengaluru. Assessee by : Shri. Chandrasekhar, AR. Revenue by : Shri. Y. V. Ra…

Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore vs. Mr. D K Shivakumar, Bangalore

ITA 45/BANG/2020[2007-08]Status: DisposedITAT Bangalore31 Jan 2025AY 2007-08

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Respondent: Shri. Chandrasekhar, AR

Section 153ASection 153C

…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 Assessment Year | Appellant | Respondent 45, 46, 47, 48/Bang/2020 2007-08 to 2010-11 DCIT, Central Circle – 1(4), Bengaluru. Shri. D. K. Shivakumar, No.252, “Kenkkeri” 18th Cross, Upper Palace Orchards, Sadashivanagar, Bengaluru – 560 080. PAN : AKKPS 1306 F 205/Bang/2022 2006-07 Shri. D. K. Shivakumar, Bengaluru – 560 080. PAN : AKKPS 1306 F DCIT, Central Circle – 1(4), Bengaluru. Assessee by Revenue by : Shri. Chandrasekhar, AR. : Shri. Y. V. Ravir…

Vijay Maneklal Bhansali, Mumbai vs. Income Tax Officer-19(3)(5), Mumbai

In the result, the appeal is partly allowed

ITA 1773/MUM/2024[2010-2011]Status: DisposedITAT Mumbai13 Jan 2025AY 2010-2011

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri K. Shivram / Shri Shashi Bekal,ARsFor Respondent: Ms. Nidhi Agarwal (Sr. DR)

Section 143(3)Section 151Section 153CSection 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA 1773/MUM/2024 (A.Y. 2010-11) Vijay Maneklal Bhansali, v/s. Income Tax Officer– 61, Riddhi Apartments, 10th बनाम 19(3)(5), Room No. 305, Khetwadi Back Road, Behind Piramal Chambers,Lalbaugh HN Reliance Hospital, Mumbai 400 013, Khetwadi, Mumbai – 400 004, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABPB1621M Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri K. Shivram / Shri Shashi Bekal,ARs Respondent by : Ms. Nidhi Agarwal (Sr. DR) Date of Heari…