Bhai Jivraj Desai (2020) 275 Taxman 522 (Guj) (vi) Smt. Jami Nirmala v. PR. CIT

282 Taxmann 475High Court2021#24207 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,628 Indian tax judgments — from 2022 to 2023.

Issues it is cited on

unexplained cash credit incriminating material section 153 section 153a section 132 section 68 section 143(2)section 15 section 13 section 143 person company

Judgments citing Bhai Jivraj Desai (2020) 275 Taxman 522 (Guj) (vi) Smt. Jami Nirmala v. PR. CIT

ACIT, Central Circle-2, New Delhi vs. R.V.Buildtech & Amusement P.Ltd, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 4889/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Nov 2023AY 2013-14

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2013-14 Acit, Vs. R.V. Buildtech & Central Circle-2 Amusement P. Ltd., Room No. 363 Sector-10, Metro Walk, 3Rd Floor, E-2, Near Rithala Metro Station, Ara Centre, Rohini, Jhandewalan Extn. New Delhi- 110 085 New Delhi – 110 055 Pan Aafcr87733B (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Ms. Monika Dhami, CIT-DR

Section 132Section 142(1)Section 143(2)Section 153ASection 68Section 69C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2013-14 ACIT, Vs. R.V. Buildtech & Central Circle-2 Amusement P. Ltd., Room No. 363 Sector-10, Metro Walk, 3rd Floor, E-2, Near Rithala Metro Station, ARA Centre, Rohini, Jhandewalan Extn. New Delhi- 110 085 New Delhi – 110 055 PAN AAFCR87733B (Appellant) (Respondent) Assessee by: None Department by: Ms. Monika Dhami, CIT-DR Date of Hearing: 30.08.2023 Date of 17.11.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the Revenue is directed…

DCIT, CC - 2(4), Mumbai vs. Mishal Nickunj Shah Shri. L/H. of Late Nickunj Gunvantrai Shah, Mumbai

Accordingly, grounds raised by the revenue are dismissed

ITA 2312/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Dec 2022AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Rakesh Garg

Section 10(38)Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.2312, 2311 & 2356/MUM/2022 (A.Ys.2014-15, 2015-16 & 2017-18) DCIT – Central Circle – 2(4) v. Shri Mishal Nickunj Shah Room No. 802, 8th Floor {L/H of Late Shri NickunjGunvantrai Shah} 22/23, Krishna Mahal Prathishtha Bhavan, M.K. Road Netaji Subhash Road, Marine Drive Mumbai - 400020 Mumbai - 400020 PAN: ALVPS2634L (Appellant) (Respondent) C.O. Nos. 138, 139 & 140/MUM/2022 [ARISING OUT OF ITA NOs. 2312, 2311 & 2356/MUM/2022 (A.Ys. 2014-15,…

DCIT, CC - 2(4), Mumbai vs. Mishal Nickunj Shah Shri. L/H. of Late Nickunj Gunvantrai Shah, Mumbai

Accordingly, grounds raised by the revenue are dismissed

ITA 2311/MUM/2022[2015-16]Status: DisposedITAT Mumbai28 Dec 2022AY 2015-16

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Rakesh Garg

Section 10(38)Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68