How many judgments cite (Central)-1 v. NRA Iron & Steel (P) Ltd.?

349 judgments on BharatTax cite (Central)-1 v. NRA Iron & Steel (P) Ltd. (103 Taxmann.com 48), spanning 2019 to 2026.

Which sections of the Income Tax Act does (Central)-1 v. NRA Iron & Steel (P) Ltd. come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 147, Section 10(38), Section 148, Section 69C.

(Central)-1 v. NRA Iron & Steel (P) Ltd.

103 Taxmann.com 48Supreme Court of India2019#210 most cited

What is (Central)-1 v. NRA Iron & Steel (P) Ltd. authority for?

When assessing cash credits, share capital, or loans, the assessee bears the onus to prove the identity, creditworthiness, and genuineness of transactions. This burden is not discharged merely by documentary evidence if field inquiries reveal accommodation entries or dealings with paper/shell companies.

349

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

NRA Iron & Steel · (Central)-1 v. NRA Iron & Steel · Section 68 · cash credit · share capital · share application money · unexplained loan · onus of proof · creditworthiness · genuineness of transaction · paper company · shell company · accommodation entries

Sections most often in play

Section 68 Section 143(3)Section 147 Section 10(38)Section 148 Section 69C Section 131 Section 133(6)

Issues it is cited on

price rigging bogus share capital bogus long term capital gain onus of proof penny stock paper company preponderance of probability creditworthiness of the creditor section 10(38)bogus ltcg shell company source of source

Judgments citing (Central)-1 v. NRA Iron & Steel (P) Ltd.

ACIT CC 7(3), MUMBAI vs. NOP PROPERTIES PRIVATE LIMITED, MUMBAI

In the result, the appeal of Revenue is dismissed

ITA 7648/MUM/2025[2012-13]Status: DisposedITAT Mumbai09 Mar 2026AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarassistant Commissioner Of V/S. Nop Properties Private Income Tax, Central Circle – बनाम Limited 7(3), Room No. 655, 6Th Floor, Office No. Ii-B, Mezzanine Aayakar Bhavan, M.K. Road, Floor, 289 Emca House, Shahid Mumbai – 400 020, Bhagat Singh Road, Fort, Maharashtra Mumbai – 400 001, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcn1799B Appellant/अपीलाथी .. Respondent/प्रतिवादी

For Appellant: Shri Rahul Punmiya, ARFor Respondent: Shri Brajendra Kumar (Sr. DR)

Section 132Section 143(3)Section 147Section 148Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assistant Commissioner of v/s. NOP Properties Private Income Tax, Central Circle – बनाम Limited 7(3), Room No. 655, 6th Floor, Office No. II-B, Mezzanine Aayakar Bhavan, M.K. Road, Floor, 289 EMCA House, Shahid Mumbai – 400 020, Bhagat Singh Road, Fort, Maharashtra Mumbai – 400 001, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCN1799B Appellant/अपीलाथी .. Respondent/प्रतिवादी Assessee by : Shri Rahul Punmiya, AR Revenue by : Shri Brajendra Kumar (Sr. DR) Date…

MARK STEELS LIMITED,KOLKATA vs. DCIT, CIRCLE 3(1),, KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 2603/KOL/2025[2011-2012]Status: DisposedITAT Kolkata26 Feb 2026AY 2011-2012

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH AT KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s).: 2603/KOL/2025 Assessment Year(s): 2011-12 Mark Steels Limited DCIT, Circle-3(1), Kolkata Vs. (Appellant) (Respondent) PAN: AACCM8187B Appearances: Assessee represented by : S.K. Tulsiyan Adv. and Lata Goyal, CA. Department represented by : Ruchika Sharma, Sr. DR. Date of concluding the hearing : 15-January-2026 Date of pronouncing the order : 26-February-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the orde…

DY. COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE NAGPUR, NAGPUR vs. VIDHARBHA BAHUUDESHIYA SHIKSHAN SANSTHA, NAGPUR, NAGPUR

In the result, the appeal filed by the Revenue is dismissed

ITA 789/NAG/2025[2017-18]Status: DisposedITAT Nagpur19 Feb 2026AY 2017-18

Bench: Shri R. K. Pandaassessment Year : 2017-18

For Appellant: Shri Abhishek Kumar, AdvFor Respondent: Shri Surjit Kumar Saha Sr.DR

Section 12ASection 131Section 132Section 142(1)Section 143(2)Section 148Section 148ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH “SMC”, (VIRTUAL : AT PUNE) BEFORE SHRI R. K. PANDA, VICE PRESIDENT Assessment Year : 2017-18 DCIT, Exemption Circle, Vidharbha Bahuudeshiya Shikshan Nagpur Sanstha, Nagpur Vs. Plot No.17, Gayatri Nagar, IT Park Road, Nagpur – 440022, Maharashtra PAN : AAATV9026H (Appellant) (Respondent) Assessee by : Shri Abhishek Kumar, Adv. (through virtual) Department by : Shri Surjit Kumar Saha Sr.DR (through virtual) Date of hearing : 05-02-2026 Date of pronouncement : 19-02-2026 O R D E R PER R. K. PANDA, VP : This appeal filed by the Revenue is directed against the orde…

ACIT CC 7(3), MUMBAI vs. TRISHUL REALTY INFRA LLP, MUMBAI

In the result, the appeal filed by the Revenue and the COs filed by the Assessee stand dismissed

ITA 7649/MUM/2025[2012-13]Status: DisposedITAT Mumbai19 Feb 2026AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A. No. 7649/Mum/2025 A.Y: 2012-13 ACIT- CC 7(3) Vs Trishul Reality Infra LLP Room No. 655, 6th Floor, . Office No.1, 2nd Floor, 3, Aayakar Bhavan, MK Patel Bhuvan, 29, Vijay Road, Wadi, Dr. N.N. Shah Lane, Mumbai-400020 Chira Bazar, Mumbai - 400002 PAN – AADCT0412D (Appellant) (Respondent) CO. No. 33/Mum/2026 (Arising out of ITA No. 7649/Mum/2025) A.Y: 2012-13 Trishul Reality Infra LLP Vs ACIT- CC 7(3) Office No.1, 2nd Floor, 3, Room No. 655, 6th Floor, Patel Bhuva…

HOLLIS VITRIFIED PRIVATE LIMITED,MORBI, GUJARAT, INDIA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT, GUJARAT, INDIA

In the result, appeal filed by the assessee, is dismissed

ITA 363/RJT/2024[2018-19]Status: DisposedITAT Rajkot12 Feb 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 363/Rjt/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner Of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch5628Q (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Fenil H. Mehta, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 143(3)Section 263Section 68

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 363/RJT/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCH5628Q (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Assessee by : Shri Fenil H. Mehta, Ld. AR राज"कीओरसे/Revenue by : Shri S…

DCIT - 19(1), MUMBAI, LALBAUGH vs. BHARAT RAMJI BHAI MANEK, GRANT ROAD MUMBAI

In the result, the appeal of the revenue bearing ITA No

ITA 4339/MUM/2025[2014-15]Status: DisposedITAT Mumbai10 Feb 2026AY 2014-15

Bench: SHRI ANIKESH BANERJEE (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

For Appellant: Shri Ronak DoshiFor Respondent: Shri Leyaqat Ali Aafaqui, (SR DR)

Section 10(38)Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER DCIT-19(1), Mumbai vs Bharat Ramji Bhai Manek 506, Piramal Chambers, 6, Ground Floor MotiwalaBldg, 44- Lalbaugh, Mumbai-400012 C, Proctor Road Grant Road, Mumbai-400007 PAN: AACPM3397G APPELLANT RESPONDENT Assessee by : Shri Ronak Doshi, Respondent by : Shri Leyaqat Ali Aafaqui, (SR DR) Date of hearing : 28/01/2026 Date of pronouncement : 10/02/2026 O R D E R Per: Anikesh Banerjee (JM): The instant appeal of the revenue was filed against the order of th…

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S SHIPRA ENCLAVE PVT LTD

In the result, the appeal being ITAT 94 of 2025, filed by the Revenue

ITAT/94/2025HC Calcutta04 Feb 2026

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

For Appellant: Mr. Soumen Bhattacharjee, Ld. AdvFor Respondent: Mr. S.M Surana, Ld. Adv

Section 131Section 133(6)Section 260ASection 68

…IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE ITAT 94 OF 2025 IA NO: GA 2 OF 2025 PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA VS M/S SHIPRA ENCLAVE PVT LTD BEFORE: THE HON’BLE JUSTICE RAJARSHI BHARADWAJ AND THE HON’BLE JUSTICE UDAY KUMAR For the Appellant : Mr. Soumen Bhattacharjee, Ld. Adv. Mr. Ankan Das, Ld. Adv. Ms. Shradhya Ghosh, Ld. Adv. For the Respondent : Mr. S.M Surana, Ld. Adv. Mr. Pratyush Jhunjhunwala, Ld. Adv. Ms. Sruti Datta, Ld. Adv. Ms. Sakshi…

JAY HANSRAJ CHHEDA,MUMBAI vs. INCOME TAX OFFICER WARD 19(2)(1), MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 2656/MUM/2024[2015-16]Status: DisposedITAT Mumbai30 Jan 2026AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Prabhash Shankar, Am Mr. Jay Hansraj Chheda Income Tax Officer Ward 19(2)(1) Room No. 61, 4Th Floor, Vasant Villa, Matru Mandir, Room No. 221, Behnama Hall Lane, Prarthna Samaj, Vs. Tardeo Road, Mumbai – 400007. Mumbai – 400006. Pan/Gir No. Ajlpc9910H (Assessee) (Respondent) : Income Tax Officer Jay Hansraj Chheda Room No. 61, 4Th Floor, Vasant Room No. 502, Piramal Chamber, Lalbaug, Parel, Mumbai – 400012. Vs. Villa, Behnama Hall Lane, Prarthna Samaj, Mumbai – 400006. Pan/Gir No. Ajlpc9910H (Assessee) : (Respondent)

For Appellant: Shri. Manoj Pandit

Section 10(38)Section 143(2)Section 143(3)Section 250Section 68Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI. PRABHASH SHANKAR, AM Mr. Jay Hansraj Chheda Income Tax Officer Ward 19(2)(1) Room No. 61, 4th Floor, Vasant Villa, Matru Mandir, Room No. 221, Behnama Hall Lane, Prarthna Samaj, Vs. Tardeo Road, Mumbai – 400007. Mumbai – 400006. PAN/GIR No. AJLPC9910H (Assessee) (Respondent) : Income Tax Officer Jay Hansraj Chheda Room No. 61, 4th Floor, Vasant Room No. 502, Piramal Chamber, Lalbaug, Parel, Mumbai – 400012. Vs. Villa, Behnama Hall Lane, Prarthna Samaj, Mumbai – 400006. PAN/GIR No. AJLPC9910H (Assessee) : (Respondent)…

DEPUTY COMMISSIONER OF INCOME, CENTRAL CIRCLE, MEERUT, MEERUT vs. DR. JAGAT NARAIN SUBHARATI CHARITABLE TRUST, DEHRADUN

ITA 2553/DEL/2024[2013-14]Status: DisposedITAT Delhi30 Jan 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Sh. Kalrav Mehrotra, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr

Section 143(3)Section 148Section 68

…P a g e | 1 ITA Nos. 2552 & 2553/Del/2024 Dr. JagatNarainSubharti Charitable Trust (AYs: 2012-13 & 2013-14) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 2552 & 2553/Del/2024 (Assessment Years: 2012-13 & 2013-14) DCIT, Central Circle Vs. Dr. Jagat Narain Subharti Aaykar Bhawan, Near Charitable Trust Bhainsali Ground, Nand Ki Chowki, Meerut, UP – 250001 AamWala Road, Kotra Santaur, Prem Nagar, Dehradun, Uttarakhand – 248007 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAFTS4572G Appellant .. Respondent Appellant b…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MEERUT , INCOME TAX OFFICE, MEERUT vs. DR. JAGAR NARAIN SUBHARTI CHARITABLE TRUST, DEHRADUN

ITA 2552/DEL/2024[2012-13]Status: DisposedITAT Delhi30 Jan 2026AY 2012-13

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Sh. Kalrav Mehrotra, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr

Section 143(3)Section 148Section 68

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. KARNI INFRAPROJECTS PRIVATE LIMITED

The appeal is dismissed

ITAT/168/2025HC Calcutta28 Jan 2026

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

Section 68

…OD 4 ORDER SHEET ITAT/168/2025 IA NO:GA/2/2025 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VS KARNI INFRAPROJECTS PRIVATE LIMITED BEFORE: The Hon’ble JUSTICE RAJARSHI BHARADWAJ AND The Hon’ble JUSTICE UDAY KUMAR Date: 28th January, 2026. Appearance: Mr. Aryak Dutt, Adv. Mr. Amit Sharma, Adv. …for the appellant Mr. Avra Mazumder, Adv. Ms. Alisha Das, Adv. Ms. Sreeja Mukherjee, Adv. Ms. Rupomita Ghosh, Adv. …for the respondent The Cour…

ANANT KESHAV RAJEGAONKAR,NASHIK vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, NASHIK, NASHIK

ITA 1252/PUN/2024[2015-16]Status: DisposedITAT Pune28 Jan 2026AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Amol Khairnar

Section 143(3)Section 251(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1249 to 1252/PUN/2024 Assessment Years : 2013-14, 2014-15, and 2015-16 Anant Keshav Rajegaonkar, Vs. The ACIT, G-3, Crown Commercial Complex, Central Circle-2, Sharanpur Road, Nashik Opp. NMC Rajiv Gandhi Bhavan, Nashik – 422 002 Maharashtra PAN : ACPPR9345E Appellant Respondent Appellant by : Shri Pramod S Shingte Respondent by : Shri Amol Khairnar Date of hearing : 17.12.2025 Date of pronouncement : 28.01.2026 आदेश / ORDER PER DR. MANISH BORAD…

ANANT KESHAV RAJEGAONKAR,NASHIK vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, NASHIK, NASHIK

ITA 1251/PUN/2024[2014-15]Status: DisposedITAT Pune28 Jan 2026AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Amol Khairnar

Section 143(3)Section 251(2)Section 68

ANANT KESHAV RAJEGAONKAR,NASHIK vs. THE ASSTT. COMMISSIONER OF OF INCOME TAX , CENTRAL CIRCLE - 2, NASHIK, NASHIK

ITA 1250/PUN/2024[2014-15]Status: DisposedITAT Pune28 Jan 2026AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Amol Khairnar

Section 143(3)Section 251(2)Section 68

ANANT KESHAV RAJEGAONKAR,NASHIK vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, NASHIK, NASHIK

ITA 1249/PUN/2024[2013-14]Status: DisposedITAT Pune28 Jan 2026AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Amol Khairnar

Section 143(3)Section 251(2)Section 68

KHOJEMA BOHRA,INDORE vs. INCOME TAX OFFICER, NFAC, DELHI

In the result, the grounds raised on this issue stands "Dismissed"

ITA 812/IND/2024[2014-2015]Status: DisposedITAT Indore22 Jan 2026AY 2014-2015

Bench: Shri B.M. Biyani & Shri Paresh M Joshikhojema Bohra

Section 115BSection 147Section 250Section 253Section 271(1)(c)Section 68

…been mentioned as one of the beneficiaries. (vi) The legal precedents relied upon are equally counterd by other legal precedents on this subject and the decisive decision of the Hon'ble Apex Court in the case of Pr CIT vs. NRA Iron & Steel P Ltd., reported in 103 Taxmann.com 48 vide its order dated 05.03.02019, even though this decision is rendered in the context of share application money treated as unexplained credit, the loan appearing in the books of the appellant in the instant case also stands on similar set of facts as the credit worthiness of the lender has not been satisfactorily proved. The Court after…

YASHWANT RAJ LALCHAND BAMBOLI,MUMBAI vs. INCOME TAX OFFICER, WD-27(3)(5), MUMBAI, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 4373/MUM/2025[2014-15]Status: DisposedITAT Mumbai03 Dec 2025AY 2014-15

Bench: Shri Sandeep Singh Karhail & Shri Prabhash Shankaryashwant Raj Lalchand V/S. Income Tax Officer, Ward – Bamboli बनाम 27(3)(5), 4Th Floor, Tower 7, Trimurti Building, 105-A, No. 6, Vashi Station N.G. Acharaya Marg, Complex, Mumbai –400703, Chembur, Mumbai - 400 071, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aijpb5149A Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Prakash Jhunjhunwala,ARFor Respondent: Shri Swapnil Choudhary, (Sr.DR)

Section 10(38)Section 143(3)Section 68Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Yashwant Raj Lalchand v/s. Income Tax Officer, Ward – Bamboli बनाम 27(3)(5), 4th Floor, Tower 7, Trimurti Building, 105-A, No. 6, Vashi Station N.G. Acharaya Marg, Complex, Mumbai –400703, Chembur, Mumbai - 400 071, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AIJPB5149A Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Prakash Jhunjhunwala,AR Respondent by : Shri Swapnil Choudhary, (Sr.DR) Date of Hearing 07.10.2025 Date of Pronoun…

RAJESH KAPOOR,DELHI vs. ACIT, CIRCLE- 47(1), DELHI

Appeal is partly allowed

ITA 1452/DEL/2025[2012-13]Status: DisposedITAT Delhi01 Dec 2025AY 2012-13

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 131Section 143(3)Section 144Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Sh. Rajesh Kapoor, Vs. ACIT, 4067, Naya Bazar, Circle-47(1), Delhi-06 New Delhi PAN: AAMPK0063B (Appellant) (Respondent) Assessee by Sh. Ramesh Goel, CA Sh. Ratan Lal Goel, Adv. Department by Ms. Amisha S. Gupta, CIT(DR) Date of hearing 01.12.2025 Date of pronouncement 01.12.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)-24 [in short…

SMT. SUMANDEVI DINESHKUMAR TULSYAN,,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(5),, NASHIK

ITA 814/PUN/2018[2014-15]Status: DisposedITAT Pune28 Nov 2025AY 2014-15

Section 10(38)Section 133ASection 142(1)Section 143(2)Section 144A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCH “A”, PUNE\nBEFORE SHRI R. K. PANDA, VICE PRESIDENT\nAND\nMS. ASTHA CHANDRA, JUDICIAL MEMBER\nITA No.813/PUN/2018\n Assessment year : 2014-15\nDineshkumar Ramchandra Tulsyan (HUF)\n214B, Laxmi Niwas, Mahatma Nagar,\nNashik - 422007\nPAN: AACHD5953R\n(Appellant)\nVs.\nITO, Ward 1(5),\nNashik\n(Respondent)\nITA No.814/PUN/2018\n Assessment year : 2014-15\nSmt. Sumandevi Dineshkumar Tulsyan\n214B, Laxmi Niwas, Mahatma Nagar,\nNashik - 422007\nPAN: ACKPT1322Q\n(Appellant)\nVs.\nITO, Ward 1(5),\nNashik\n(Respondent)\nAssessee by\n: Shri Pramod S Shingt…

DINESHKUMAR RAMCHANDRA TULSYAN (HUF),,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(5),, NASHIK

In the result, both the appeals filed by the assessee are partly allowed

ITA 813/PUN/2018[2014-15]Status: DisposedITAT Pune28 Nov 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15 Dineshkumar Ramchandra Tulsyan (Huf) Ito, Ward 1(5), 214B, Laxmi Niwas, Mahatma Nagar, Vs. Nashik Nashik – 422007 Pan: Aachd5953R (Appellant) (Respondent) Assessment Year : 2014-15 Smt. Sumandevi Dineshkumar Tulsyan Ito, Ward 1(5), 214B, Laxmi Niwas, Mahatma Nagar, Vs. Nashik Nashik – 422007 Pan: Ackpt1322Q (Appellant) (Respondent)

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Rajesh Haladkar (through virtual)

Section 10(38)Section 133ASection 142(1)Section 143(2)Section 144A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2014-15 Dineshkumar Ramchandra Tulsyan (HUF) ITO, Ward 1(5), 214B, Laxmi Niwas, Mahatma Nagar, Vs. Nashik Nashik – 422007 PAN: AACHD5953R (Appellant) (Respondent) Assessment year : 2014-15 Smt. Sumandevi Dineshkumar Tulsyan ITO, Ward 1(5), 214B, Laxmi Niwas, Mahatma Nagar, Vs. Nashik Nashik – 422007 PAN: ACKPT1322Q (Appellant) (Respondent) Assessee by : Shri Pramod S Shingte Department by : Shri Rajesh Haladkar (through virtual) Date of hearing : 29-10-202…

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