Which sections of the Income Tax Act does Bannalal Jat Constructions (P) Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 148, Section 142(1), Section 143(3), Section 153A, Section 132(4), Section 153C.

Bannalal Jat Constructions (P) Ltd. v. ACIT

Q: How many judgments cite Bannalal Jat Constructions (P) Ltd. v. ACIT?

183 judgments on BharatTax cite Bannalal Jat Constructions (P) Ltd. v. ACIT (106 Taxmann.com 128), spanning 2019 to 2026.

106 Taxmann.com 128Supreme Court of India2019#514 most cited

What is Bannalal Jat Constructions (P) Ltd. v. ACIT authority for?

An addition based on a statement made by an assessee's director during search proceedings is upheld unless the assessee discharges the burden to prove the admission was wrong or extracted under duress and coercion.

183

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

Bannalal Jat Constructions P Ltd v ACIT · Section 132(4) statement · admission during search proceedings · retraction of statement · duress or coercion · burden of proof for retraction · search assessment additions · incriminating material · Supreme Court decision

Also reported as

264 Taxmann 5

Sections most often in play

Section 148 Section 142(1)Section 143(3)Section 153A Section 132(4)Section 153C Section 133A Section 132

Issues it is cited on

section 133(a)section 65a section 69d abatement of assessment statement under section 132(4)retracted statement section 65b bona fide mistake section 158bc section 158bb section 153a(1)(b)retraction of statement

Judgments citing Bannalal Jat Constructions (P) Ltd. v. ACIT

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI, PANAJI, GOA vs. BAGKIYA CONSTRUCTIONS PVT. LTD, GOA

The appeal of the Revenue is partly allowed in aforestated terms

ITA 148/PAN/2023[2017-18]Status: DisposedITAT Panaji27 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2017-2018 Asstt. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Bagkiya Construction Pvt. Ltd. Sf-3, Building No.-3. Techno Cidade, Chogam Rd., Alto Porvorim, Goa-403521. Pan: Aaccb9382M . . . . . . . Respondent Represented Assessee By: None For The Respondent Revenue By: Mr Senthil Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 29/01/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Revenue’S Appeal Filed U/S 253(2) Of The Income- Tax Act, 1961 [‘The Act’] Challenges The Order Dt. 29/05/2023 Passed U/S 250 Of The Act By Commissioner Of Income Tax(Appeals-2), Panaji [‘Ld. Cit(A)’] Which In Turn Wheeled From The Order Dt. 25/08/2021 Passed U/S 147 Of The Act By Acit, Central Circle, Panaji, Goa [‘Ld. Ao’] Anent To Assessment Year 2017-18.[‘Ay’]

For Appellant: None for theFor Respondent: Mr Senthil Kumar [‘Ld. DR’]

Section 127(2)Section 131Section 133ASection 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 250Section 253(2)

…nted by admission. And to drive home the reversal of impugned deletion the Revenue relied heavily on the decision in the case of ‘Seasons Catering Services (P) Ltd. Vs DCIT’ [2010, 117 ITD 50 (Del-ITAT)] and ‘Bannalal Jat Construction (P) Ltd. Vs ACIT’ [2019, 106 Taxmann.com 128 (SC)]. ITAT-Panaji Page 27 of 39 ACIT Vs M/s Bagkiya Construction Pvt. Ltd. ITA No. 148/PAN/2025 AY: 2017-18 16. Per contra the respondent assessee vide its written submission dt. 09/02/2026 reiterated its contentions & arguments as were laid before the Ld. CIT(A) that, (i) the diary from which impugned addition was made does not belong…

AMIT KUMAR PAL,THRISSUR vs. WARD 1(1) THRISSUR, THRISSUR

In the result, the appeal filed by the assessee stands dismissed

ITA 676/COCH/2025[2022-23]Status: DisposedITAT Cochin20 Nov 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2022-23 Amit Kumar Pal .......... Appellant House No. 31/321/1, Vakayil Road St. Marys Chappal, Chiyyaram, Thrissur [Pan: Bnhpp5857P] Vs. The Income Tax Officer, Wd-1(1), Thrissur .......... Respondent Assessee By: Shri Anoop V. Francis, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 20.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 30.07.2025 For Assessment Year (Ay) 2022-23. 2. Brief Facts Of The Case Are That The Appellant Is An Individual Doing Job Work As Goldsmith. The Return Of Income For Ay 2022-23 Was Filed On 30.12.2022 Declaring Income Of Rs. 6,82,690/-. The Search & Seizure Operations U/S. 132 Of The Income Tax Act, 1961 (The Act) Were Conducted In The Business Premises Of M/S. Peeyar Exporters In The Month Of March, 2022. During The Course Of Search & Seizure Operations Certain Digital Evidences Were Found

For Appellant: Shri Anoop V. Francis, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 132Section 143(3)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2022-23 Amit Kumar Pal .......... Appellant House No. 31/321/1, Vakayil Road St. Marys Chappal, Chiyyaram, Thrissur [PAN: BNHPP5857P] vs. The Income Tax Officer, WD-1(1), Thrissur .......... Respondent Assessee by: Shri Anoop V. Francis, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 06.11.2025 Date of Pronouncement: 20.11.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 30.07.2025 for Assessment Year (AY) 2022-23.…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for

ITA 410/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Oct 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. PAN - AELPS 7713 P ABTPM 6990 R APPELLANT Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE-1(3), BENGALURU

ITA 409/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Oct 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. PAN - AELPS 7713 P ABTPM 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRCLE-1(3), BENGALURU

ITA 408/BANG/2025[2016-17]Status: DisposedITAT Bangalore09 Oct 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, Vs. The Jt. Commissioner of (ITA Nos.399 to 404) Income Tax (OSD), Bysani Srinath Mamatha, Central Circle – 1(3), (ITA Nos.405-410) Bengaluru. 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. PAN - AELPS 7713 P АВТРМ 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for Assessment Years

ITA 407/BANG/2025[2015-16]Status: DisposedITAT Bangalore09 Oct 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, Vs. The Jt. Commissioner of (ITA Nos.399 to 404) Income Tax (OSD), Central Circle – 1(3), Bysani Srinath Mamatha, Bengaluru. (ITA Nos.405-410) 75/11475/114, Surveyor Street, . Basavanagudi, Bengaluru. PAN – AELPS 7713 P ABTPM 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

ITA 406/BANG/2025[2014-15]Status: DisposedITAT Bangalore09 Oct 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. PAN - AELPS 7713 P ABTRPM 6990 R Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX, (OSD) CENTRAL CIRCLE-1(3), BENGALURU

ITA 405/BANG/2025[2013-14]Status: DisposedITAT Bangalore09 Oct 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. PAN - AELPS 7713 P АВТРМ 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date…

BYSANI ADINARAYAGUPATHA SRINATH,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

ITA 404/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Oct 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. PAN - AELPS 7713 P АВТРМ 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing…

BYSANI ADINARAYAGUPTHA SRINATH,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for Assessment Years

ITA 402/BANG/2025[2016-17]Status: DisposedITAT Bangalore09 Oct 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 131Section 132Section 132(4)Section 153A

BYSANI ADINARAYAGUPTHA SRINATH,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

ITA 401/BANG/2025[2015-16]Status: DisposedITAT Bangalore09 Oct 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. PAN - AELPS 7713 P ABTPM 6990 R APPELLANT Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. RESPONDENT Assessee by Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by Shri Shivanad Kalakeri, CIT (DR) Date of hearing 22.0…

BYSANI ADINARAYAGUPTHA SRINATH,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRCLE 1(3), BENGALURU

ITA 400/BANG/2025[2014-15]Status: DisposedITAT Bangalore09 Oct 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. PAN - AELPS 7713 P АВТРМ 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of he…

BYSANI ADINARAYAGUPTHA SRINATH,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRCLE-1(3), BENGALURU

ITA 399/BANG/2025[2013-14]Status: DisposedITAT Bangalore09 Oct 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. PAN - AELPS 7713 P АВТРМ 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of…

DCIT, CENTRAL CIRCLE 8(4), MUMBAI, MUMBAI vs. AKSHAT VINIMAY PRIVATE LIMITED, KOLKATA

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

ITA 1949/MUM/2025[2014-15]Status: DisposedITAT Mumbai09 Oct 2025AY 2014-15

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Dhaval ShahFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)

Section 132Section 143Section 143(3)Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.1949/Mum/2025 (Assessment Year: 2014-15) ACIT, Central Circle 8(4), vs Akshat Vinimay Private Limited, Room No.4, 2nd Floor, 1st British Mumbai, Room No.659, 6th Floor, Indian Street Old Block, Kolkata-700 Aayakar Bhavan, M.K. Road, 069 Mumbai-400 020 PAN: AAGCA5856P APPELLANT RESPONDENT C.O. No.94/Mum/2025 (Arising out of I.T.A No.1949/Mum/2025) (Assessment Year: 2014-15) Akshat Vinimay Private vs ACIT, Central Circle 8(4), Mumbai, Room No.659, 6…

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

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

ITA 412/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Sept 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3) , BENGALURU

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

ITA 411/BANG/2024[2019-20]Status: DisposedITAT Bangalore26 Sept 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3) , BENGALURU

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

ITA 410/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

DCIT, CENTRAL CIRCLE-1(3), BENGALURU vs. LATE SHRI MAHABIR PRASAD (LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

ITA 170/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Section 132Section 143(3)Section 144Section 153CSection 153D

…{ "clean_text": "Page 1 of 40\nITA Nos.410-412-169-170-\nCO 6/Bang/2024\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, Bengaluru\nBEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT\nAND\nSHRI KESHAV DUBEY, JUDICIAL MEMBER\nITA Nos.\n& AY\nBy Assessee\nAssessee\nAssessing Officer\nAssessee by\nAssessing Officer by\nITA No 410/Bengaluru/2024\n(AY 2018-19)\nITA No 411/Bengaluru/2024\n(AY 2019-20)\nITA No 412/Bengaluru/2024\n(Ay 2020-21)\nCo No 6/Bengaluru/2024\n(AY 2017-18)\nBY Assessing Officer\nITA No 169/Bengaluru/2024\n(AY 2017-18)\nITA no 170/Bengaluru/2024\n(AY 2018-19)\nLate Shri Mahabir Prasad\nThrough his…

DCIT, CENTRAL CIRCLE-1(3), BAENGALURU vs. LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

ITA 169/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3),, MUMBAI vs. PRADEEP PHULCHAND AGARWAL, MUMBAI

ITA 4181/MUM/2025[2017-18]Status: DisposedITAT Mumbai22 Sept 2025AY 2017-18

Section 132(4)Section 139(1)Section 143(3)Section 254(1)Section 69C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C” BENCH MUMBAI\n\nBEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n\nITA No. 3852/MUM/2025 (AY:2015–16)\n\nVs.\nDy. Commissioner of\nIncome Tax, Central\nCircle-3(3),\n406, 4th floor, Kautilya\nBhawan, BKC, Bandra\n(E), Mumbai- 400051\nPAN: AAAJPA0473C\n(Appellant)\n\nPradeep Phulchand Agarwal\n254-B Nirlon House, Ld.DR.\nAnnie Besant Road, Worli,\nMumbai, Mumbai- 400030\n(Respondent)\n\n..\n\nITA No. 4181/MUM/2025 (AY:2017-18)\n&\nITA No. 4136/MUM/2025 (AY:2019-20)\n\nVs.\nDy. Commissioner of\nIncome Tax, Central\nCircl…

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