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

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 6032/DEL/2016[2012-13]Status: DisposedITAT Delhi17 Apr 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 6031/DEL/2016[2008-09]Status: DisposedITAT Delhi17 Apr 2023AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 6030/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Apr 2023AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 6029/DEL/2016[2010-11]Status: DisposedITAT Delhi17 Apr 2023AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 6028/DEL/2016[2009-10]Status: DisposedITAT Delhi17 Apr 2023AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 4652/DEL/2016[2012-13]Status: DisposedITAT Delhi17 Apr 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 4651/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Apr 2023AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 4650/DEL/2016[2010-11]Status: DisposedITAT Delhi17 Apr 2023AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 4649/DEL/2016[2009-10]Status: DisposedITAT Delhi17 Apr 2023AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 4648/DEL/2016[2008-09]Status: DisposedITAT Delhi17 Apr 2023AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 4647/DEL/2016[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

Sh. Vikram Dhirani, New Delhi vs. ACIT, New Delhi

ITA 4475/DEL/2016[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

Sh. Vikram Dhirani, New Delhi vs. ACIT, New Delhi

ITA 4100/DEL/2016[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, CC-2, Jaipur vs. Mahendra Singh Ratnawat, Jaipur

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

ITA 31/JPR/2022[2016-17]Status: DisposedITAT Jaipur18 Oct 2022AY 2016-17
For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@
Section 143Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 30 & 31/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke The Asstt. Commissioner of Sh. Mahendra Singh Ratnawat Income-tax, Vs. 53, Golimar Garden, Sahkar Central Circle-2, Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFBPR 0768 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 322 &…

ACIT, CC-2, Jaipur vs. Mahendra Singh Ratnawat, Jaipur

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

ITA 30/JPR/2022[2015-16]Status: DisposedITAT Jaipur18 Oct 2022AY 2015-16
For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@
Section 143Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 30 & 31/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke The Asstt. Commissioner of Sh. Mahendra Singh Ratnawat Income-tax, Vs. 53, Golimar Garden, Sahkar Central Circle-2, Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFBPR 0768 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 322 &…

ACIT, Jaipur vs. Ratan Kanwar Ratnawat, Jaipur

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

ITA 323/JPR/2021[2013-14]Status: DisposedITAT Jaipur18 Oct 2022AY 2013-14
For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@
Section 143Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 30 & 31/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke The Asstt. Commissioner of Sh. Mahendra Singh Ratnawat Income-tax, Vs. 53, Golimar Garden, Sahkar Central Circle-2, Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFBPR 0768 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 322 &…

ACIT, Jaipur vs. Ratan Kanwar Ratnawat, Jaipur

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

ITA 322/JPR/2021[2012-13]Status: DisposedITAT Jaipur18 Oct 2022AY 2012-13
For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@
Section 143Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 30 & 31/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke The Asstt. Commissioner of Sh. Mahendra Singh Ratnawat Income-tax, Vs. 53, Golimar Garden, Sahkar Central Circle-2, Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFBPR 0768 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 322 &…

R. Kantilal & Co., Mumbai vs. DCIT, CC-6(1), Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7090/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 Sept 2022AY 2012-13

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

R. Kantilal & Co., Mumbai vs. DCIT, CC-6(1), Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7089/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

R. Kantilal & Co., Mumbai vs. DCIT, CC-61(1), Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7088/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…