(borrowing): Premji Bhurelal Gala v. NFAC

162 Taxmann.com 570Reported decision2024#13587 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 132Section 143(2)Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

Issues it is cited on

unexplained jewellerypanchnamasection 41share application moneysection 153dregular assessmentconcealment of incomesection 56section 132(4)unexplained investmentunexplained moneysection 153c

Judgments citing (borrowing): Premji Bhurelal Gala v. NFAC

SHANTILAL HIRJI SAVLA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals of assessee bearing ITA Nos 357 to 363/Mum/2025 are allowed

ITA 363/MUM/2025[2018-19]Status: DisposedITAT Mumbai22 May 2025AY 2018-19

Bench: BEFORESHRI NARENDA KUMAR BILLAIYA (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Vinodkumar Bindal (virtually appeared) a/w Shri Satish KumarFor Respondent: Shri Dr Kishore Dhule - CIT DR
Section 143(3)Section 153ASection 153CSection 153DSection 250Section 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORESHRI NARENDA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.357/Mum/2025 - A.Y. 2012-13 ITA No.358/Mum/2025 - A.Y. 2013-14 ITA No.359/Mum/2025 - A.Y. 2014-15 ITA No.360/Mum/2025 - A.Y. 2015-16 ITA No.361/Mum/2025 - A.Y. 2016-17 ITA No.362/Mum/2025 - A.Y. 2017-18 ITA No.363/Mum/2025 - A.Y. 2018-19 Shantilal Hirji Savla vs DCIT, CC 4(1), Mumbai Room No.418 & 420, 4th Floor, A/21, Michael Apartment P.K. Road, Mulund West, Kautilya Bhavan, C-41 to C-43, G Mumbai-400 080 Block, Bandra Kurla Complex, PAN: AAJPS25…

SHANTILAL HIRJI SAVLA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals of assessee bearing ITA Nos 357 to 363/Mum/2025 are allowed

ITA 362/MUM/2025[2017-18]Status: DisposedITAT Mumbai22 May 2025AY 2017-18

Bench: BEFORESHRI NARENDA KUMAR BILLAIYA (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Vinodkumar Bindal (virtually appeared) a/w Shri Satish KumarFor Respondent: Shri Dr Kishore Dhule - CIT DR
Section 143(3)Section 153ASection 153CSection 153DSection 250Section 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORESHRI NARENDA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.357/Mum/2025 - A.Y. 2012-13 ITA No.358/Mum/2025 - A.Y. 2013-14 ITA No.359/Mum/2025 - A.Y. 2014-15 ITA No.360/Mum/2025 - A.Y. 2015-16 ITA No.361/Mum/2025 - A.Y. 2016-17 ITA No.362/Mum/2025 - A.Y. 2017-18 ITA No.363/Mum/2025 - A.Y. 2018-19 Shantilal Hirji Savla vs DCIT, CC 4(1), Mumbai Room No.418 & 420, 4th Floor, A/21, Michael Apartment P.K. Road, Mulund West, Kautilya Bhavan, C-41 to C-43, G Mumbai-400 080 Block, Bandra Kurla Complex, PAN: AAJPS25…

SHANTILAL HIRJI SAVLA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals of assessee bearing ITA Nos 357 to 363/Mum/2025 are allowed

ITA 361/MUM/2025[2016-17]Status: DisposedITAT Mumbai22 May 2025AY 2016-17

Bench: BEFORESHRI NARENDA KUMAR BILLAIYA (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Vinodkumar Bindal (virtually appeared) a/w Shri Satish KumarFor Respondent: Shri Dr Kishore Dhule - CIT DR
Section 143(3)Section 153ASection 153CSection 153DSection 250Section 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORESHRI NARENDA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.357/Mum/2025 - A.Y. 2012-13 ITA No.358/Mum/2025 - A.Y. 2013-14 ITA No.359/Mum/2025 - A.Y. 2014-15 ITA No.360/Mum/2025 - A.Y. 2015-16 ITA No.361/Mum/2025 - A.Y. 2016-17 ITA No.362/Mum/2025 - A.Y. 2017-18 ITA No.363/Mum/2025 - A.Y. 2018-19 Shantilal Hirji Savla vs DCIT, CC 4(1), Mumbai Room No.418 & 420, 4th Floor, A/21, Michael Apartment P.K. Road, Mulund West, Kautilya Bhavan, C-41 to C-43, G Mumbai-400 080 Block, Bandra Kurla Complex, PAN: AAJPS25…

SHANTILAL HIRJI SAVLA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals of assessee bearing ITA Nos 357 to 363/Mum/2025 are allowed

ITA 360/MUM/2025[2015-16]Status: DisposedITAT Mumbai22 May 2025AY 2015-16

Bench: SHRI NARENDRA KUMAR BILLAIYA (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Vinodkumar Bindal (virtually appeared) a/w Shri Satish KumarFor Respondent: Shri Dr Kishore Dhule - CIT DR
Section 143(3)Section 153ASection 153CSection 153DSection 250Section 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORESHRI NARENDA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.357/Mum/2025 - A.Y. 2012-13 ITA No.358/Mum/2025 - A.Y. 2013-14 ITA No.359/Mum/2025 - A.Y. 2014-15 ITA No.360/Mum/2025 - A.Y. 2015-16 ITA No.361/Mum/2025 - A.Y. 2016-17 ITA No.362/Mum/2025 - A.Y. 2017-18 ITA No.363/Mum/2025 - A.Y. 2018-19 Shantilal Hirji Savla vs DCIT, CC 4(1), Mumbai Room No.418 & 420, 4th Floor, A/21, Michael Apartment P.K. Road, Mulund West, Kautilya Bhavan, C-41 to C-43, G Mumbai-400 080 Block, Bandra Kurla Complex, PAN: AAJPS25…

SHANTILAL HIRJI SAVLA,MUMBAI vs. DCIT CC 4(1) , MUMBAI

In the result, all the appeals of assessee bearing ITA Nos 357 to 363/Mum/2025 are allowed

ITA 359/MUM/2025[2014-15]Status: DisposedITAT Mumbai22 May 2025AY 2014-15

Bench: SHRI NARENDRA KUMAR BILLAIYA (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Vinodkumar Bindal (virtually appeared) a/w Shri Satish KumarFor Respondent: Shri Dr Kishore Dhule - CIT DR
Section 143(3)Section 153ASection 153CSection 153DSection 250Section 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORESHRI NARENDA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.357/Mum/2025 - A.Y. 2012-13 ITA No.358/Mum/2025 - A.Y. 2013-14 ITA No.359/Mum/2025 - A.Y. 2014-15 ITA No.360/Mum/2025 - A.Y. 2015-16 ITA No.361/Mum/2025 - A.Y. 2016-17 ITA No.362/Mum/2025 - A.Y. 2017-18 ITA No.363/Mum/2025 - A.Y. 2018-19 Shantilal Hirji Savla vs DCIT, CC 4(1), Mumbai Room No.418 & 420, 4th Floor, A/21, Michael Apartment P.K. Road, Mulund West, Kautilya Bhavan, C-41 to C-43, G Mumbai-400 080 Block, Bandra Kurla Complex, PAN: AAJPS25…

SHANTILAL HIRJI SAVLA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals of assessee bearing ITA Nos 357 to 363/Mum/2025 are allowed

ITA 358/MUM/2025[2013-14]Status: DisposedITAT Mumbai22 May 2025AY 2013-14

Bench: BEFORESHRI NARENDA KUMAR BILLAIYA (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Vinodkumar Bindal (virtually appeared) a/w Shri Satish KumarFor Respondent: Shri Dr Kishore Dhule - CIT DR
Section 143(3)Section 153ASection 153CSection 153DSection 250Section 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORESHRI NARENDA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.357/Mum/2025 - A.Y. 2012-13 ITA No.358/Mum/2025 - A.Y. 2013-14 ITA No.359/Mum/2025 - A.Y. 2014-15 ITA No.360/Mum/2025 - A.Y. 2015-16 ITA No.361/Mum/2025 - A.Y. 2016-17 ITA No.362/Mum/2025 - A.Y. 2017-18 ITA No.363/Mum/2025 - A.Y. 2018-19 Shantilal Hirji Savla vs DCIT, CC 4(1), Mumbai Room No.418 & 420, 4th Floor, A/21, Michael Apartment P.K. Road, Mulund West, Kautilya Bhavan, C-41 to C-43, G Mumbai-400 080 Block, Bandra Kurla Complex, PAN: AAJPS25…

SHANTILAL HIRJI SAVLA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals of assessee bearing ITA Nos 357 to 363/Mum/2025 are allowed

ITA 357/MUM/2025[2012-13]Status: DisposedITAT Mumbai22 May 2025AY 2012-13

Bench: BEFORESHRI NARENDA KUMAR BILLAIYA (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Vinodkumar Bindal (virtually appeared) a/w Shri Satish KumarFor Respondent: Shri Dr Kishore Dhule - CIT DR
Section 143(3)Section 153ASection 153CSection 153DSection 250Section 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORESHRI NARENDA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.357/Mum/2025 - A.Y. 2012-13 ITA No.358/Mum/2025 - A.Y. 2013-14 ITA No.359/Mum/2025 - A.Y. 2014-15 ITA No.360/Mum/2025 - A.Y. 2015-16 ITA No.361/Mum/2025 - A.Y. 2016-17 ITA No.362/Mum/2025 - A.Y. 2017-18 ITA No.363/Mum/2025 - A.Y. 2018-19 Shantilal Hirji Savla vs DCIT, CC 4(1), Mumbai Room No.418 & 420, 4th Floor, A/21, Michael Apartment P.K. Road, Mulund West, Kautilya Bhavan, C-41 to C-43, G Mumbai-400 080 Block, Bandra Kurla Complex, PAN: AAJPS25…

(borrowing): Premji Bhurelal Gala v. NFAC (162 Taxmann.com 570) — Cited in 7 Judgments | BharatTax