CIT-I v. Himan M. Vakil

41 Taxmann.com 425High Court2014#1965 most cited

What is CIT-I v. Himan M. Vakil authority for?

Where an assessee proves the genuineness of share transactions with supporting documents like contract notes, bank statements, and DMAT accounts, the Assessing Officer cannot treat the resulting capital gain as unexplained cash credit or make an addition under Section 68.

58

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Himan M. Vakil · Section 68 · Section 10(38) · genuineness of share transactions · long term capital gain · bogus capital gain · unexplained cash credit · DMAT account · contract notes · bank statement · documentary evidence.

Sections most often in play

Section 68Section 10(38)Section 143(3)Section 147Section 148Section 133(6)Section 69CSection 143(1)

Issues it is cited on

price riggingperiod of holdingpenny stockbogus long term capital gainsection 10(38)bogus ltcgentry operatorsection 254(1)long term capital gainsaddition under section 68accommodation entryshort term capital gains

Judgments citing CIT-I v. Himan M. Vakil

Nazia Zafar, Delhi vs. ITO, Ward- 46(3), New Delhi

In the result, all the 04 appeals of all the above assessee are partly

ITA 8093/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Feb 2019AY 2014-15

Bench: Shri H.S. Sidhuay : 2014-15 Nazia Zafar, Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaipz25398) (Appellant) (Respondent) Ay: 2015-16 Naseem Zafar Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaapz2495G) (Appellant) (Respondent) Ay: 2015-16 Vs. Naseem Saad Ito, Ward 46(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aarps3364A (Appellant) (Respondent) Ay: 2015-16

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 131Section 133ASection 139Section 143(2)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AY : 2014-15 NAZIA ZAFAR, vs. ITO, WARD 46(3), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAIPZ25398) (Appellant) (Respondent) AY: 2015-16 NASEEM ZAFAR vs. ITO, WARD 46(3), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAAPZ2495G) (Appellant) (Respondent) AY: 2015-16 vs. NASEEM SAAD ITO, WARD 46(5), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AARPS3364A (Appellant) (Respondent) AY: 2015-16 KAMRAN NASEEM,…

Daya Bansal, Delhi vs. ACIT, Circle- 48(1), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7806/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AY: 2015-16 AMITABH BANSAL, vs. ITO, WARD 46(4), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: ACTPB6786D) (Appellant) (Respondent) AY: 2015-16 ANJUL BANSAL, vs. ITO, WARD 46(4), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: ALLPB6364J) (Appellant) (Respondent) AY: 2015-16 DAYA BANSAL, vs. ITO, WARD 48(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AALPB6363R) (Appellant) (Respondent) Assessee by : Sh. Kapil…

Amitabh Bansal, Delhi vs. ITO, Ward- 46(4), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7804/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AY: 2015-16 AMITABH BANSAL, vs. ITO, WARD 46(4), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: ACTPB6786D) (Appellant) (Respondent) AY: 2015-16 ANJUL BANSAL, vs. ITO, WARD 46(4), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: ALLPB6364J) (Appellant) (Respondent) AY: 2015-16 DAYA BANSAL, vs. ITO, WARD 48(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AALPB6363R) (Appellant) (Respondent) Assessee by : Sh. Kapil…

Anjul Bansal, Delhi vs. ITO, Ward- 46(4), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7802/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AY: 2015-16 AMITABH BANSAL, vs. ITO, WARD 46(4), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: ACTPB6786D) (Appellant) (Respondent) AY: 2015-16 ANJUL BANSAL, vs. ITO, WARD 46(4), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: ALLPB6364J) (Appellant) (Respondent) AY: 2015-16 DAYA BANSAL, vs. ITO, WARD 48(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AALPB6363R) (Appellant) (Respondent) Assessee by : Sh. Kapil…

Sanjeev Jain, Saharanpur vs. ITO, Saharanpur

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

ITA 3381/DEL/2017[2013-14]Status: DisposedITAT Delhi15 Jan 2019AY 2013-14

Bench: Sh. R.K. Pand & Ms. Suchitra Kambleassessment Year: 2013-14

Section 10(38)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. R.K. PAND, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2013-14 Sanjeev Jain Vs ITO Prop. M/s. S.K. Jewellers Ward-3(4) Saraffa Bazar Income Tax Office Saharanpur – 247001 Building, Court Road, PAN : ACFPJ6545C Saharanpur (APPELLANT) (RESPONDENT) Appellant by Sh.Sanjay Kumar, CA Sh. Akash Garg, Advocate Respondent by Sh.S. S. Rana, CIT (DR) Date of hearing: 17/12/2018 Date of Pronouncement: 15/01/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 20.03.…

Shri Udit Agarwal, Kolkata vs. DCIT(It)-2(1), Kolkata

Appeal is allowed accordingly

ITA 1839/KOL/2017[2014-15]Status: DisposedITAT Kolkata26 Dec 2018AY 2014-15

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2014-15 Shri Udit Agarwal V/S. Dcit (It)-2(1), 110, 3, Madan Mohan Burman Shanti Pally, Kolkata- Street, Kolkataa-007 107 [Pan No.Ahupa 0424 B] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Subash Agarwal, Advocate अपीलाथ" क" ओर से/By Appellant Shri Robin Choudhury, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 03-12-2018 सुनवाई क" तार"ख/Date Of Hearing 26-12-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Commissioner Of Income Tax (Appeals)-22,Kolkata’S Order Dated 10.05.2017 Passed In Case No.71/Cit(A)/22/Kol/14-15/16-17 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Learned Representatives. Case File Perused. 2. The Assessee’S Sole Substantive Ground Challenges Correctness Of Both The Lower Authorities’ Action Treating Its Long Term Capital Gains (Ltcg) Of ₹64,99,391/- To Be Unexplained Cash Credits U/S 68 Of The Act. The Cit(A)’S Detailed Discussion To This Effect Reads As Under:- ”06. Decision: 1. I Have Carefully Considered The Action Of The Ld. Ao In Treating The Amount Of Rs.67,24,391/- Being Claimed By The Appellant To Be Proceeds Of Shares Sold To Be Ltcg & Claimed As Exempt. The Findings Of The Ld. Ao Are Based On The Information Being Supplied By The Investigation Wing Of The Department At Kolkata. I Have Also Carefully Examined The Submissions Of The Appellant, Wherein

Section 143(3)Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member Assessment Year :2014-15 Shri Udit Agarwal V/s. DCIT (IT)-2(1), 110, 3, Madan Mohan Burman Shanti Pally, Kolkata- Street, Kolkataa-007 107 [PAN No.AHUPA 0424 B] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Subash Agarwal, Advocate अपीलाथ" क" ओर से/By Appellant Shri Robin Choudhury, Addl. CIT-DR ""यथ" क" ओर से/By Respondent 03-12-2018 सुनवाई क" तार"ख/Date of Hearing 26-12-2018 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E…

Aditya Vikram Sureka, HUF, Kolkata vs. ITO, Ward - 34(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1650/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Nov 2018AY 2014-15

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 1650/Kol/2018 Assessment Year : 2014-15 Aditya Vikram Sureka Huf -Vs- Ito, Ward-34(2) , Kolkata [Pan: Aamha 4069 D] (Appellant) (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Saurabh Kumar, Addl. CIT Sr. DR
Section 10(38)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Hon’ble Shri M.Balaganesh, AM] I.T.A No. 1650/Kol/2018 Assessment Year : 2014-15 Aditya Vikram Sureka HUF -vs- ITO, Ward-34(2) , Kolkata [PAN: AAMHA 4069 D] (Appellant) (Respondent) For the Appellant : Shri Subash Agarwal, Advocate For the Respondent : Shri Saurabh Kumar, Addl. CIT Sr. DR Date of Hearing : 12.11.2018 Date of Pronouncement : 28.11.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-10, Kolkata [in short the ld…

Smt. Madhu Killa, Kolkata vs. ACIT, Circle - 36, Kolkata

In the result, appeal of assessee is allowed

ITA 834/KOL/2018[2014-15]Status: DisposedITAT Kolkata02 Nov 2018AY 2014-15

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 10(38)

…1 Madhu Killa. AY 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 834/Kol/2018 Assessment Year: 2014-15 Smt. Madhu Killa Vs. Assistant Commissioner of Income-tax, (PAN: AGOPK0403H) Circle-36, Kolkata. Appellant Respondent Date of Hearing 25.09.2018 Date of Pronouncement 02.11.2018 For the Appellant Shri S. M. Surana, Advocate For the Respondent Shri Sandeep Lakra, Addl. CIT, Sr. DR ORDER Per Shri A.T.Varkey, J…

Smt. Annapurna Maheshwari, Indore vs. The ITO-4(1), Indore

In the result I.T.A.No.315/Ind/2012& I

ITA 252/IND/2016[2010-11]Status: DisposedITAT Indore30 Oct 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

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

…Annapurna Maheshwari & Pradeep Maheshwari ITA No.315/Ind/2012, 252/Ind/2016 & 53/Ind/2014 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA No.315/Ind/2012 & 252/Ind/2016 Assessment Years 2008-09 & 2010-11 Smt. Annapurna ACIT 4(1), Maheshwari, Vs. Inodre 155, Anoop Nagar, Indore (Appellant) (Respondent ) PAN No.ACAPM7243D Assessment Year 2008-09 Shri Pradeep Maheshwari ACIT 3(1), HUF Vs. Inodre 155, Anoop Nagar, Indore (Appellant) (Respondent ) PAN No. AAIHP8501M Revenue by Shr…

Shri Pradeep Maheshwari HUF, Indore vs. The ACIT 3(1), Indore

In the result I.T.A.No.315/Ind/2012& I

ITA 53/IND/2014[2008-09]Status: DisposedITAT Indore30 Oct 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad

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

…Annapurna Maheshwari & Pradeep Maheshwari ITA No.315/Ind/2012, 252/Ind/2016 & 53/Ind/2014 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA No.315/Ind/2012 & 252/Ind/2016 Assessment Years 2008-09 & 2010-11 Smt. Annapurna ACIT 4(1), Maheshwari, Vs. Inodre 155, Anoop Nagar, Indore (Appellant) (Respondent ) PAN No.ACAPM7243D Assessment Year 2008-09 Shri Pradeep Maheshwari ACIT 3(1), HUF Vs. Inodre 155, Anoop Nagar, Indore (Appellant) (Respondent ) PAN No. AAIHP8501M Revenue by Shr…

Smt. Annapurna Maheshwari, Indore vs. The ACIT, 4(1), Indore

In the result I.T.A.No.315/Ind/2012& I

ITA 315/IND/2012[2008-09]Status: DisposedITAT Indore30 Oct 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad

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

…Annapurna Maheshwari & Pradeep Maheshwari ITA No.315/Ind/2012, 252/Ind/2016 & 53/Ind/2014 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA No.315/Ind/2012 & 252/Ind/2016 Assessment Years 2008-09 & 2010-11 Smt. Annapurna ACIT 4(1), Maheshwari, Vs. Inodre 155, Anoop Nagar, Indore (Appellant) (Respondent ) PAN No.ACAPM7243D Assessment Year 2008-09 Shri Pradeep Maheshwari ACIT 3(1), HUF Vs. Inodre 155, Anoop Nagar, Indore (Appellant) (Respondent ) PAN No. AAIHP8501M Revenue by Shr…

Rukmini Devi Manpuria, Kolkata vs. DCIT(It), Circle - 2(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1724/KOL/2017[2014-15]Status: DisposedITAT Kolkata24 Oct 2018AY 2014-15

Bench: Hon’Ble Shri A T Varkey, Jm & Shri M.Balaganesh, Am] I.T.A No. 1724/Kol/2017 Assessment Year : 2014-15 Rukmini Devi Manpuria -Vs- Dcit(It), Circle-2(1), Kolkata [Pan: Axapm 3836 H ] (Appellant) (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Robin Chowdhury, Addl. CIT Sr. DR
Section 10(38)Section 11(1)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri A T Varkey, JM, & Shri M.Balaganesh, AM] I.T.A No. 1724/Kol/2017 Assessment Year : 2014-15 Rukmini Devi Manpuria -vs- DCIT(IT), Circle-2(1), Kolkata [PAN: AXAPM 3836 H ] (Appellant) (Respondent) For the Appellant : Shri Subash Agarwal, Advocate For the Respondent : Shri Robin Chowdhury, Addl. CIT Sr. DR Date of Hearing : 09.10.2018 Date of Pronouncement : 24.10.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-22, Kolkata [in short the ld…

Sunita Khemka, New Delhi vs. ACIT, Central Circle- 15, Jhandewalan Extn., New Delhi

In the result, Appeal of assessee is allowed

ITA 389/DEL/2018[2014-15]Status: DisposedITAT Delhi02 Aug 2018AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: Shri Raj Kumar, C.A. &For Respondent: Shri S.L. Anuragi, Sr. D.R
Section 10Section 10(38)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.389/Del./2018 Assessment Year 2014-2015 Smt. Sunita Khemka, The ACIT, CC-15, 5A/4B, Ansari Road, vs Jhw. Extension, Darya Ganj, New Delhi New Delhi. PIN 110 002. PAN ABGPK4707P (Appellant) (Respondent) For Assessee : Shri Raj Kumar, C.A. & Shri Sumit Goel, C.A. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 12.07.2018 Date of Pronouncement : 02.08.2018 ORDER This appeal by assessee has been directed against the order of the Ld. CIT(A)-XXVI, New Delhi, dated 28.12.2017, for the A…

Shikha Dhawan, Gurgaon vs. ITO, Ward- 4(2), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 3035/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jun 2018AY 2014-15

Bench: Sh.Bhavnesh Saini[Assessment Year: 2014-15] Vs Smt. Shikha Dhawan, Ito, C-101, Centre Park, Ward-4(2), Sector-42, Gurgaon. Gurgaon. Pan-Ccbps1718L (Appellant) (Respondent) Appellant By Sh. Gautam Jain & Sh. Peeyush Kamal, Advocate Respondent By Sh. S.L.Anuragi, Sr.Dr Date Of Hearing 11.06.2018 Date Of Pronouncement 27.06.2018

Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, NEW DELHI BEFORE SH.BHAVNESH SAINI, JUDICIAL MEMBER [Assessment Year: 2014-15] vs Smt. Shikha Dhawan, ITO, C-101, Centre Park, Ward-4(2), Sector-42, Gurgaon. Gurgaon. PAN-CCBPS1718L (Appellant) (Respondent) Appellant by Sh. Gautam Jain & Sh. Peeyush Kamal, Advocate Respondent by Sh. S.L.Anuragi, Sr.DR Date of Hearing 11.06.2018 Date of Pronouncement 27.06.2018 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER This appeal by the assessee has been directed against the order of Ld.CIT(A)- 1, Gurgaon dated 09.03.2018 for AY 2014-15 on the following grounds:- 1.…

Shri Om Prakash Phatandas Panjwani, Indore vs. The ACIT 1(2), Indore

In the result Ground No. 1 to 6 of the assessee’s appeal are allowed

ITA 968/IND/2016[2008-09]Status: DisposedITAT Indore19 Jan 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

Section 111ASection 143(2)Section 143(3)Section 68

…ITA No.968/Ind/2016, A.Y. 2008-09 Omprakash Phatandas Panjwani आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2008-09 Shri Omprakash Asstt. Commissioner of Income Phatandas Panjwani, Vs. Tax, Circle 1(2) 44, Gopal Bagh, Indore Indore (Appellant) (Respondent ) PAN No.ADMPP8053F Respondent by Shri Rajeev Jain, Sr.DR Appellant by Shri Girish Agrawal, CA (AR) Date of Hearing: 02.01.2018 Date of Pronouncement: 19.01.2018 ORDER PER MANISH BORAD, AM. This appeal fi…

Kiran Kothari HUF, Kolkata vs. ITO, Ward 35(3), Kolkata

In the result the appeal of the assessee is allowed

ITA 443/KOL/2017[2013-14]Status: DisposedITAT Kolkata15 Nov 2017AY 2013-14

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(38)Section 133ASection 68

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] आयकर अपील सं"या / I.T.A No. 443/Kol/2017 "नधॉरण वषॅ/Assessment Year: 2013-14 Kiran Kothari, (HUF) Vs. Income-tax Officer, Wd-35(3), Kolkata (PAN: AAGHK 9024 E) (अपीलाथ"/Appellant) (""यथ"/Respondent) Date of Hearing 01.09.2017 Date of Pronouncement 15.11.2017 Shri Miraj D.Shah For the Appellant/ अपीलाथ" Shri Sallong Yaden, Addl. CIT, DR For the Respondent/ ""यथ" आदेश/ORDER Per Shri A…

Mahendra Kumar Baid, Kolkata vs. ACIT Circle 35, Kolkata

In the result, the appeal of the assessee in ITA No

ITA 1237/KOL/2017[2014-15]Status: DisposedITAT Kolkata18 Aug 2017AY 2014-15

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1236/Kol/2017 Assessment Year : 2014-15 Manish Kumar Baid -Vs- Acit, Cir-35, Kolkata [Pan: Ahmpb 3024 E] (Appellant) (Respondent) I.T.A No. 1237/Kol/2017 Assessment Year : 2014-15 Mahendra Kumar Baid -Vs- Acit, Cir-35, Kolkata [Pan: Aejpb 7691 C] (Appellant) (Respondent)

For Appellant: Shri A.K. Tibrewal, FCAFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 10(38)Section 143(3)Section 14ASection 234ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri A.T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 1236/Kol/2017 Assessment Year : 2014-15 Manish Kumar Baid -vs- ACIT, Cir-35, Kolkata [PAN: AHMPB 3024 E] (Appellant) (Respondent) I.T.A No. 1237/Kol/2017 Assessment Year : 2014-15 Mahendra Kumar Baid -vs- ACIT, Cir-35, Kolkata [PAN: AEJPB 7691 C] (Appellant) (Respondent) For the Appellant : Shri A.K. Tibrewal, FCA Shri Amit Agarwal, Advocate For the Respondent : Shri Sallong Yaden, Addl. CIT Date of Hearing : 10.08.2017 Date of Pronouncement : 18.08.2017 ORDER Per M.Balag…

Manish Kumar Baid, Kolkata vs. ACIT Circle 35, Kolkata

In the result, the appeal of the assessee in ITA No

ITA 1236/KOL/2017[2014-15]Status: DisposedITAT Kolkata18 Aug 2017AY 2014-15

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1236/Kol/2017 Assessment Year : 2014-15 Manish Kumar Baid -Vs- Acit, Cir-35, Kolkata [Pan: Ahmpb 3024 E] (Appellant) (Respondent) I.T.A No. 1237/Kol/2017 Assessment Year : 2014-15 Mahendra Kumar Baid -Vs- Acit, Cir-35, Kolkata [Pan: Aejpb 7691 C] (Appellant) (Respondent)

For Appellant: Shri A.K. Tibrewal, FCAFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 10(38)Section 143(3)Section 14ASection 234ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri A.T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 1236/Kol/2017 Assessment Year : 2014-15 Manish Kumar Baid -vs- ACIT, Cir-35, Kolkata [PAN: AHMPB 3024 E] (Appellant) (Respondent) I.T.A No. 1237/Kol/2017 Assessment Year : 2014-15 Mahendra Kumar Baid -vs- ACIT, Cir-35, Kolkata [PAN: AEJPB 7691 C] (Appellant) (Respondent) For the Appellant : Shri A.K. Tibrewal, FCA Shri Amit Agarwal, Advocate For the Respondent : Shri Sallong Yaden, Addl. CIT Date of Hearing : 10.08.2017 Date of Pronouncement : 18.08.2017 ORDER Per M.Balag…