Asha Lalit Kanodia v. Additional Commissioner of Income-tax, Range-12 (2), Mumbai

71 Taxmann.com 84Reported decision#21427 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 14A Section 10(34)Section 8D

Judgments citing Asha Lalit Kanodia v. Additional Commissioner of Income-tax, Range-12 (2), Mumbai

NUVAMA WEALTH MANAGEMENT LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), MUMBAI

In the result, both the appeals of the assessee are

ITA 6761/MUM/2025[2015-16]Status: DisposedITAT Mumbai27 Feb 2026AY 2015-16

Section 10(34)Section 14ASection 14A(2)

…Nuvama Wealth Management Limited ITA Nos. 6760/MUM/2025 & 6761/MUM/2025 these appeals were heard together and disposed off by way of this consolidated order for the sake of convenience. 3. Now, we take up the appeal of the assessee for A.Y. 2014- 15. The sole ground raised by the assessee is reproduced as under: “1. The Commissioner of Income Tax (Appeals)-47, Mumbai [hereinafter referred as CIT(A)] erred in confirming the action of the Deputy Commissioner of Income Tax Circle – 4(1)(1), Mumbai [hereinafter referred as AO] in making disallowance u/s 14A of the Income Tax Act, 1961 (Act) r.w. Rule 8D of the Inc…

NUVAMA WEALTH MANAGEMENT LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-1(1), MUMBAI

In the result, both the appeals of the assessee are

ITA 6760/MUM/2025[2014-15]Status: DisposedITAT Mumbai27 Feb 2026AY 2014-15

Bench: Shri Om Prakash Kant (Account Member) & Ms. Kavitha Rajagopal ()

For Respondent: Shri Ravikant Pathak

Section 10(34)Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos.6760/MUM/2025 & 6761/MUM/2025 Assessment Years: 2014-15 & 2015-16 Nuvama Wealth Management Limited, 801 to 804 Wing A Building No.3 Inspire BKC, G Block, BKC Bandra East Mumbai-400051 PAN NO- AAACK3792N Appellant Assessee by Vs. Deputy Commissioner of Income Tax-1(1), CGO Building, M.K Road, New Marine Lines, Mumbai-400020 Respondent : Shri Ravikant Pathak Department by : Shri Leyaqat Ali Aafaqui, Sr. DR Date of Hearing : 23/12/2025 Date of pronouncement :…

RAVI MOHAN GEHI,MUMBAI vs. DCIT CEN CIR 40, MUMBAI

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

ITA 6238/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Sept 2020AY 2011-12

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 6238/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2011-12) Dcit Cen Cir 40, Ravi Mohan Gehi, Piramal Chambers B/6, Navkar Chambers, बिधम/ Mumbai Andheri Kurla Road, Vs. Pin- Andheri (E), Mumbai-400 059 स्थायीलेखासं./जीआइआरसं./Pan No. Aeppg1674M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Pradip Kanasi, Ar By प्रत्यथीकीओरसे/Respondentby : Shri Michael, Dr Virtual Date Of Hearing 29.07.2020 : Date Of Pronouncement 16.09.2020 :

For Appellant: Shri Pradip Kanasi, AR byFor Respondent: Shri Michael, DR

Section 143(1)Section 143(2)Section 14ASection 153ASection 234BSection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 6238/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2011-12) DCIT Cen Cir 40, Ravi Mohan Gehi, Piramal Chambers B/6, Navkar Chambers, बिधम/ Mumbai Andheri Kurla Road, Vs. Pin- Andheri (E), Mumbai-400 059 स्थायीलेखासं./जीआइआरसं./PAN No. AEPPG1674M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Pradip Kanasi, AR by प्रत्यथीकीओरसे/Respondentby : Shri Michael, DR Virtual Date of Hearing 29.07.2020 : Date of Pronouncement 16.09.2020 : आदेश / O R D E R Per S.…

M/S SHELL MRPL AVIATION FUELS AND SERVICES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 790/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Nov 2018AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Raoassessment Year : 2011-12

For Appellant: Shri Sharath Rao, C.AFor Respondent: Dr. P.V Pradeep Kumar, Addl. CIT

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment year : 2011-12 Shell MRPL Aviation Fuels Vs. The DY. Commissioner of Income- and Services Ltd., tax, #102, Prestige Sigma, Circle-6(1)(1), Bengaluru. Vittal Mallya Road, Bengaluru-560 001. APPELLANT RESPONDENT Appellant by : Shri Sharath Rao, C.A Respondent by : Dr. P.V Pradeep Kumar, Addl. CIT Date of hearing : 12.11.2018 Date of Pronouncement : 16.11.2018 O R D E R - Per N.V. Vasudevan, Vice President This is an appeal filed by the assessee against t…