CCIT v. Bhupendra Champaklal Dalal

160 Taxmann.com 560High Court2024#19454 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 68Section 115BBESection 133(6)Section 147Section 40A(3)Section 131Section 133ASection 143(1)

Issues it is cited on

section 254(1)addition under section 68section 254section 133unexplained cash creditsection 68section 25section 13personinterestbusinessdocument

Judgments citing CCIT v. Bhupendra Champaklal Dalal

BHAVANA SURESH CHAUHAN,BORIVALI WEST vs. WARD42(1)(1), KAUTILYA BHAWAN,MUMBAI

In the result, the appeal of assessee is allowed

ITA 7290/MUM/2025[2019-20]Status: DisposedITAT Mumbai29 Jan 2026AY 2019-20

Bench: Shri Pawan Singh(Physical Hearing) Bhavana Suresh Chauhan Ito, Ward-42(1)(1), Mumbai 703, Kguru Residency, 1 Babai Naka, Vs Kautilya Bhawan, Mumbai, Dharamdas Marg, Borivali West, Maharashtra – 400051. Mumbai – 400097. [Pan No. Adipc1169K] Appellant / Assessee Respondent / Revenue

Section 144Section 147Section 148Section 148ASection 151Section 254(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Bhavana Suresh Chauhan ITO, Ward-42(1)(1), Mumbai 703, Kguru residency, 1 Babai Naka, Vs Kautilya Bhawan, Mumbai, Dharamdas Marg, Borivali West, Maharashtra – 400051. Mumbai – 400097. [PAN No. ADIPC1169K] Appellant / Assessee Respondent / Revenue Assessee by Shri Surji Chheda, CA Revenue by Shri B. Laxmikanth, Sr. DR Date of institution of appeal 12.11.2025 Date of hearing 29.01.2026 Date of pronouncement 29.01.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER;…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(3), MUMBAI, MUMBAI vs. ABU JANI SANDEEP KHOSLA, MUMBAI

In the result, the appeal of revenue is dismissed

ITA 2530/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Dec 2025AY 2017-18

Bench: Shri Pawan Singh & Ms. Padmavathy S.(Physical Hearing) Abu Jani Sandeep Khosla, Dcit, Central Circle 3(3), Gala No. 22 A Block, 1St Floor, Room No. 1923, 19Th Floor, Vs Ghanshyam Industrial Estate, Air India Building, Veera Desai Road, Andheri West, Nariman Point, Mumbai Mumbai-400058 Pan: Aaafa 2341 Q Appellant / Assessee Respondent / Revenue Dcit, Central Circle 3(3), Abu Jani Sandeep Khosla, Room No.404, 4Th Floor, Vs Gala No. 22 A Block, 1St Floor, Kautilya Bhawan, Ghanshyam Industrial Estate, Bandra Kurla Complex, Veera Desai Road, Andheri Mumbai-400051 West, Mumbai-400058 Pan: Aaafa 2341 Q Appellant / Assessee Respondent / Revenue

Section 254(1)Section 40A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND MS. PADMAVATHY S., ACCOUNTANT MEMBER (Physical hearing) Abu Jani Sandeep Khosla, DCIT, central Circle 3(3), Gala No. 22 A Block, 1st Floor, Room No. 1923, 19th Floor, Vs Ghanshyam Industrial Estate, Air India Building, Veera Desai Road, Andheri West, Nariman Point, Mumbai Mumbai-400058 PAN: AAAFA 2341 Q Appellant / assessee Respondent / Revenue DCIT, central Circle 3(3), Abu Jani Sandeep Khosla, Room No.404, 4th Floor, Vs Gala No. 22 A Block, 1st Floor, Kautilya Bhawan, Ghanshyam Industrial Estate, Bandra Kurla Co…

ABU JANI SANDEEP KHOSLA ,MUMBAI vs. DCIT CENTRAL CIRCLE 3(3), MUMBAI

In the result, the appeal of revenue is dismissed

ITA 2504/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Dec 2025AY 2017-18

Bench: Shri Pawan Singh & Ms. Padmavathy S.(Physical Hearing) Abu Jani Sandeep Khosla, Dcit, Central Circle 3(3), Gala No. 22 A Block, 1St Floor, Room No. 1923, 19Th Floor, Vs Ghanshyam Industrial Estate, Air India Building, Veera Desai Road, Andheri West, Nariman Point, Mumbai Mumbai-400058 Pan: Aaafa 2341 Q Appellant / Assessee Respondent / Revenue Dcit, Central Circle 3(3), Abu Jani Sandeep Khosla, Room No.404, 4Th Floor, Vs Gala No. 22 A Block, 1St Floor, Kautilya Bhawan, Ghanshyam Industrial Estate, Bandra Kurla Complex, Veera Desai Road, Andheri Mumbai-400051 West, Mumbai-400058 Pan: Aaafa 2341 Q Appellant / Assessee Respondent / Revenue

Section 254(1)Section 40A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND MS. PADMAVATHY S., ACCOUNTANT MEMBER (Physical hearing) Abu Jani Sandeep Khosla, DCIT, central Circle 3(3), Gala No. 22 A Block, 1st Floor, Room No. 1923, 19th Floor, Vs Ghanshyam Industrial Estate, Air India Building, Veera Desai Road, Andheri West, Nariman Point, Mumbai Mumbai-400058 PAN: AAAFA 2341 Q Appellant / assessee Respondent / Revenue DCIT, central Circle 3(3), Abu Jani Sandeep Khosla, Room No.404, 4th Floor, Vs Gala No. 22 A Block, 1st Floor, Kautilya Bhawan, Ghanshyam Industrial Estate, Bandra Kurla Co…

ASSTT. COMMISSIONER OF INCOME TAX -19(3),, MUMBAI vs. SANJAY PRAKASHMAL JAIN, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 2992/MUM/2025[2008-09]Status: DisposedITAT Mumbai02 Jul 2025AY 2008-09

Bench: Shri Pawan Singh

Section 133ASection 143(1)Section 147Section 254(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 2992/MUM/2025 (AY : 2008-09)) (Physical hearing) ACIT-19(3), Mumbai Sanjay Prakashmal Jain Vs B, Mahavir Darshan, 26 Khambata Lane, 8th Khetwadi Back Road, Mumbai – 400004. PAN: ADYPJ4763A Appellant / Revenue Respondent / Assessee Assessee by Sh. R.K. Singh AR - (Virtually) Revenue by Sh. Mahesh Dattatraya Londhe, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 02.07.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JM; 1. This appeal by revenue is directed against the order of…