Bannalal Jat Constructions (P) Ltd. v. ACIT

106 Taxmann.com 128Supreme Court of India2019#519 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 366,339 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 148Section 142(1)Section 143(3)Section 153ASection 132(4)Section 153CSection 133ASection 132

Issues it is cited on

section 133(a)section 65asection 69dabatement of assessmentstatement under section 132(4)retracted statementsection 65bbona fide mistakesection 158bcsection 158bbsection 153a(1)(b)retraction of statement

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

Dy. Commissioner of Income Tax, Cen-Circle 4(1), Mumbai vs. Mr Rashmin Girdharilal Rughani, Mumbai

In the result, both the appeal of the Revenue and cross

ITA 2143/MUM/2023[2017-2018]Status: DisposedITAT Mumbai29 Nov 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Gaurav KabraFor Respondent: Smt. Sanyogita Nagpal, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2143 & 2142/MUM/2023 Assessment Years: 2017-18 & 2018-19 DCIT, CC-4(1), Mr. Rashmin Girdharlal Rughani, Room No. 1916, 7, Rughani Villa, Khandelwal CHS Vs. 19th floor, Air India Ltd., Shankar Lane, Kandivili (W), Building, Nariman Point, Mumbai-400067. Mumbai-400021. PAN No. AABPR 0302 D Appellant Respondent CO Nos. 116 & 117/Mum/2023 (Arising out of ITA Nos. 2143 & 2142/MUM/2023) Assessment Years: 2017-18 & 2018-19 Mr. Rashmin Girdharlal Rughani, DCI…

Dy. Commissioner of Income Tax, Cen-Circle 4(1), Mumbai vs. Mr Rashmin Girdharilal Rughani, Mumbai

In the result, both the appeal of the Revenue and cross

ITA 2142/MUM/2023[2018-2019]Status: DisposedITAT Mumbai29 Nov 2023AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Gaurav KabraFor Respondent: Smt. Sanyogita Nagpal, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2143 & 2142/MUM/2023 Assessment Years: 2017-18 & 2018-19 DCIT, CC-4(1), Mr. Rashmin Girdharlal Rughani, Room No. 1916, 7, Rughani Villa, Khandelwal CHS Vs. 19th floor, Air India Ltd., Shankar Lane, Kandivili (W), Building, Nariman Point, Mumbai-400067. Mumbai-400021. PAN No. AABPR 0302 D Appellant Respondent CO Nos. 116 & 117/Mum/2023 (Arising out of ITA Nos. 2143 & 2142/MUM/2023) Assessment Years: 2017-18 & 2018-19 Mr. Rashmin Girdharlal Rughani, DCI…

Mohammed Mujeeb Sikander, Mangalore vs. DCIT, Central Circle (1), Mangalore

ITA 1119/BANG/2022[2018-19]Status: DisposedITAT Bangalore30 Oct 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Shivakumar, A.RFor Respondent: Shri Sunil Kumar Singh, D.R
Section 1Section 132Section 143(3)Section 153ASection 153CSection 153C(1)(a)Section 68Section 69B

…ITA Nos.1117 to 1119/Bang/2022 Mohammed Mujeeb Sikander, Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1117 to 1119/Bang/2022 Assessment Years: 2016-17 to 2018-19 Mohammed Mujeeb Sikander 306, 3rd Floor, B.M.K. Commercial Centre DCIT Highland, Falnir Vs. Central Circle-1 Mangalore 575 002 Mangalore PAN NO : AELPS6817A APPELLANT RESPONDENT Appellant by : Shri T.M. Shivakumar, A.R. Respondent by : Shri Sunil Kumar Singh, D.R. Date of Hearing : 16.08.2023 Date of Pronouncement : 30.10.2023 O…

Mohammed Mujeeb Sikander, Mangalore vs. DCIT, Central Circle (1), Mangalore

ITA 1117/BANG/2022[2016-17]Status: DisposedITAT Bangalore30 Oct 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T.M. Shivakumar, A.RFor Respondent: Shri Sunil Kumar Singh, D.R
Section 1Section 132Section 143(3)Section 153ASection 153CSection 153C(1)(a)Section 68Section 69B

…ITA Nos.1117 to 1119/Bang/2022 Mohammed Mujeeb Sikander, Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1117 to 1119/Bang/2022 Assessment Years: 2016-17 to 2018-19 Mohammed Mujeeb Sikander 306, 3rd Floor, B.M.K. Commercial Centre DCIT Highland, Falnir Vs. Central Circle-1 Mangalore 575 002 Mangalore PAN NO : AELPS6817A APPELLANT RESPONDENT Appellant by : Shri T.M. Shivakumar, A.R. Respondent by : Shri Sunil Kumar Singh, D.R. Date of Hearing : 16.08.2023 Date of Pronouncement : 30.10.2023 O…

Mohammed Mujeeb Ur Rahman, Hyderabad vs. ACIT, Central Circle-2(2), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 357/HYD/2022[2019-20]Status: DisposedITAT Hyderabad19 Oct 2023AY 2019-20

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyassessment Year: 2019-20 Shri Mohd. Mujeeb Ur Vs. Acit, Rahman, Hyderabad Central Circle 2(2) Pan:Aajpu8580G Hyderabad (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao, Ca Revenue By: Smt. Th Vijaya Lakshmi, Cit (Dr) Date Of Hearing: 23/08/2023 Date Of Pronouncement: 19/10/2023 Order Per R.K. Panda, Vice-This Appeal Filed By The Assessee Is Directed Against The Order Dated 27/06/2022 Of The Learned Cit (A)-12, Hyderabad Relating To A.Y.2019-20. 2. Although A Number Of Grounds Have Been Raised By The Assessee, However, These All Relate To The Order Of The Learned Cit (A) In Confirming The Action Of The Assessing Officer In Taxing The Amount Of Rs.70.00 Lakhs Admitted As Additional Income In The Return Of Income By Invoking The Provisions Of Section 69A R.W.S. 115Bbe Of The I.T. Act.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Smt. TH Vijaya Lakshmi, CIT
Section 115BSection 132Section 142(1)Section 143(2)Section 68Section 69Section 69A

…ITA No 357 of 2022 Mohd Mujeeb Ur Rahman आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Assessment Year: 2019-20 Shri Mohd. Mujeeb UR Vs. ACIT, Rahman, Hyderabad Central Circle 2(2) PAN:AAJPU8580G Hyderabad (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, CA Revenue by: Smt. TH Vijaya Lakshmi, CIT (DR) Date of hearing: 23/08/2023 Date of pronouncement: 19/10/2023 ORDER Per R.K. Panda, Vice-President This appeal filed by the assessee is directed against the…

Assistant Commissioner of Income Tax (Central), Bilaspur vs. M/S Jagannathdas Harichandmal Jewellers Pvt. Ltd, Raigarh

In the result appeal of revenue is partly allowed in terms of our observations herein above

ITA 106/RPR/2022[2012-13]Status: DisposedITAT Raipur22 Sept 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.106/Rpr/2022 िनधा"रण वष" /Assessment Year: 2012-13 The Assistant Commissioner Of Vs M/S. Jagannathdas Harichandmal Income Tax (Central), Bilaspur Jewellers Pvt. Ltd. Sadar Bazar, Raigarh (C.G.) Pan: Aaccj2840G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agrawal, Ca राज"व क" ओर से /Revenue By : Shri Choudhary N.C. Roy, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 14/07/2023 घोषणा क" तार"ख/Date Of Pronouncement : 22/09/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Captioned Appeal Is Filed By The Revenue Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-3, Bhopal, Dated 16.03.2022 Which In Turn Arises From The Order By Ld. Assessing Officer U/S 143(3) R.W.S. 147 Dated 30.12.2018 For A.Y.2012-13. The Grounds Of The Appeal Raised By The Revenue Are As Under: “ 1. Whether On The Fact & In The Circumstances Of The Case In Law, While Holding Assessment Passed U/S 147 R.W.S. 143(3) Of Act As Invalid & Void-Ab-Initio, The Ld. Cit(A) Completely Ignored The Fact That During The Course Of Survey, The Assessee Failed To Discharge Its Burden In Establishing 'The Identity, Creditworthiness & Genuineness Of The Transactions As Required U/S 68 Of The Income Tac Act. Ld. Cit(A) Erred In Ignoring That Reassessment Proceeding Are Based On Fresh Facts/Information Rather Than Change Of Opinion. 2. Whether On The Fact & In The Circumstances Of The Case In Law, The Ld.Cit(A) Erred In Ignoring That Confirmation Of Concealment Of Income/Disclosure Made In Statement Recorded During Survey U/S 133A Of Act Is An Information, Though Not Conclusive, Which May Be Used In Regular Assessment Or Reassessment Proceedings.

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 133ASection 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.106/RPR/2022 िनधा"रण वष" /Assessment Year: 2012-13 The Assistant Commissioner of Vs M/s. Jagannathdas Harichandmal Income Tax (Central), Bilaspur Jewellers Pvt. Ltd. Sadar Bazar, Raigarh (C.G.) PAN: AACCJ2840G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज"व क" ओर से /Revenue by : Shri Choudhary N.C. Roy, Sr. DR सुनव…

Shambhu Prasad Rastogi, Mirzapur vs. ITO, Range 3(4), Mirzapur

In the result, the appeal of the assessee is allowed

ITA 66/ALLD/2023[2012-13]Status: DisposedITAT Allahabad12 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.66/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2012-13) बनधम/ Shambhu Prasad Rastogi Ito, Range-3(4) Prop. M/S. Rastogi Sarraf, Aayakar Bhawan, Mahant Vs. Dhundhi Katara, Mirzapur- Shivala, Mirzapur- 231001. 231307. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aanpr8527Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Nita Goyal Revenue By: Shri A. K. Singh (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 05/09/2023 घोषणा की तारीख /Date Of Pronouncement: 12/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A), Lucknow-03 Dated 29.03.2023 For Ay. 2012-13. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Addition Of Rs.1,84,080/- On Account Of Alleged Excess Stock-In-Trade On The Date Of Survey (I.E. On 06.01.2012).

For Appellant: Ms. Nita GoyalFor Respondent: Shri A. K. Singh (Sr. DR)
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD “SMC” BENCH, ALLAHABAD BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.66/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2012-13) बनधम/ Shambhu Prasad Rastogi ITO, Range-3(4) Prop. M/s. Rastogi Sarraf, Aayakar Bhawan, Mahant Vs. Dhundhi Katara, Mirzapur- Shivala, Mirzapur- 231001. 231307. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AANPR8527Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Ms. Nita Goyal Revenue by: Shri A. K. Singh (Sr. DR) सुनवाई की तारीख / Date of Hearing: 05/09/2023 घोषणा की तारीख /Date of Pronouncement: 12/09/2023 आदेश / O R D E R…

ACIT, CC-14, New Delhi vs. Pramaditya, Rajasthan

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 1861/DEL/2021[2017-18]Status: DisposedITAT Delhi27 Jun 2023AY 2017-18

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2017-18 Acit, Vs Pramaditya, Cc-14, 67, Mahaveer Nagar, 2Nd Maharani Farm, New Delhi. Durgapur, Jaipur, Rajasthan – 302018. Pan: Ajppp2281E Co No.29/Del/2022 Assessment Year: 2017-18 Pramaditya, Vs. Acit, 67, Mahaveer Nagar, Cc-14, 2Nd Maharani Farm, New Delhi. Durgapur, Jaipur, Rajasthan – 302018. Pan: Ajppp2281E

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms Sapna Bhatia, CIT, DR
Section 127Section 132Section 143(3)Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : H : DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2017-18 ACIT, Vs Pramaditya, CC-14, 67, Mahaveer Nagar, 2nd Maharani Farm, New Delhi. Durgapur, Jaipur, Rajasthan – 302018. PAN: AJPPP2281E CO No.29/Del/2022 Assessment Year: 2017-18 Pramaditya, Vs. ACIT, 67, Mahaveer Nagar, CC-14, 2nd Maharani Farm, New Delhi. Durgapur, Jaipur, Rajasthan – 302018. PAN: AJPPP2281E (Appellant) (Respondent) Assessee by : Shri Hiren Mehta, CA Revenue by : Ms Sapna Bhatia, CIT, DR CO No.29/Del/2022 Date of Hearing : 11.…

Dy CIT Central Circle-6(3), Mumbai vs. Hiraben Khantilal Shah, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 908/MUM/2022[2015-16]Status: DisposedITAT Mumbai16 Jun 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 905/Mum/2022 (A.Y. 2015-16) Vs. Disha Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : ALWPS7264B (Appellant) (Respondent) I.T.A. No. 899/Mum/2022 (A.Y. 2015-16) Vs. Bhavya Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : D…

Dy CIT Central Circle-6(3), Mumbai vs. Disha Pankaj Lshah, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 905/MUM/2022[2015-16]Status: DisposedITAT Mumbai16 Jun 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 905/Mum/2022 (A.Y. 2015-16) Vs. Disha Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : ALWPS7264B (Appellant) (Respondent) I.T.A. No. 899/Mum/2022 (A.Y. 2015-16) Vs. Bhavya Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : D…

Dy CIT-Central Circle-6(2), Mumbai vs. Kantilal Ramniklal Shah, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 903/MUM/2022[2015-16]Status: DisposedITAT Mumbai16 Jun 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 905/Mum/2022 (A.Y. 2015-16) Vs. Disha Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : ALWPS7264B (Appellant) (Respondent) I.T.A. No. 899/Mum/2022 (A.Y. 2015-16) Vs. Bhavya Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : D…

Dy Commissioner of Income Tax, Central Circle-6(3), Mumbai vs. Pankaj Kantilal Shah, Mumbai

In the result, the appeal filed by the revenue is dismissed and both the appeals of the assessee are allowed

ITA 898/MUM/2022[2015-16]Status: DisposedITAT Mumbai16 Jun 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 576/Mum/2022 (A.Y. 2015-16) I.T.A. No. 574/Mum/2022 (A.Y. 2016-17) Vs. DCIT, CC-6(3) Pankaj Kantilal Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) I.T.A. No. 898/Mum/2022 (A.Y. 2015-16) Vs. Pankaj Kantilal Shah DCIT, CC-6(3) Mumbai G-5, 1st Floor Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) PAN : AKQPS8236A Assessee by Shri Mani Jain & Shri Prateek Jain Department by Ms. Riddhi M…

Pankaj Kantilal Shah, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, the appeal filed by the revenue is dismissed and both the appeals of the assessee are allowed

ITA 576/MUM/2022[2015-16]Status: DisposedITAT Mumbai16 Jun 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 576/Mum/2022 (A.Y. 2015-16) I.T.A. No. 574/Mum/2022 (A.Y. 2016-17) Vs. DCIT, CC-6(3) Pankaj Kantilal Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) I.T.A. No. 898/Mum/2022 (A.Y. 2015-16) Vs. Pankaj Kantilal Shah DCIT, CC-6(3) Mumbai G-5, 1st Floor Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) PAN : AKQPS8236A Assessee by Shri Mani Jain & Shri Prateek Jain Department by Ms. Riddhi M…

Pankaj Kantilal Shah, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, the appeal filed by the revenue is dismissed and both the appeals of the assessee are allowed

ITA 574/MUM/2022[2016-17]Status: DisposedITAT Mumbai16 Jun 2023AY 2016-17

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 576/Mum/2022 (A.Y. 2015-16) I.T.A. No. 574/Mum/2022 (A.Y. 2016-17) Vs. DCIT, CC-6(3) Pankaj Kantilal Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) I.T.A. No. 898/Mum/2022 (A.Y. 2015-16) Vs. Pankaj Kantilal Shah DCIT, CC-6(3) Mumbai G-5, 1st Floor Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) PAN : AKQPS8236A Assessee by Shri Mani Jain & Shri Prateek Jain Department by Ms. Riddhi M…

DCIT, CC-2, Jaipur vs. Shri Nath Corporation, Jaipur

In the result, appeal of the assessee and that of the revenue stands

ITA 182/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 145(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 117/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Shrinath Corporation Dy. Commissioner of Vs. 1756, Telipada, Choura Rasta Income Tax, Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACDFS 3626 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 182/JP/2020 fu/kZkj.k o"kZ@Assessment Y…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, appeal of the assessee is dismissed and that of the revenue is also stands dismissed

ITA 181/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 112 /JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 181/JP/2020 fu/kZkj.k o"kZ@Assessment…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 180/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 179/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 178/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 106 to 111/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2016-17 cuke Sh. Jitendra Kumar Agarwal Dy. Commissioner of Vs. 1756, Telipada, SMS Highway Income-Tax Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEDPA 0732 L vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 178 to 180/JP/20…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

The appeal of the assessee is partly allowed and that of the revenue stands dismissed

ITA 177/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 116 /JP/2020 fu/kZkj.k o"kZ@Assessment Year 2017-18 cuke M/s Royal Jewellers, The Dy. Commissioner of Vs. 1756, Telipara, Chaura Rasta, Income-tax, Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 177 /JP/2020 fu/kZkj.k o"kZ@Assessment…