How many judgments cite CIT v. Arun Kumar Agarwal (HUF)?

17 judgments on BharatTax cite CIT v. Arun Kumar Agarwal (HUF) (26 Taxmann.com 113), spanning 2017 to 2025.

Which sections of the Income Tax Act does CIT v. Arun Kumar Agarwal (HUF) come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 10(38), Section 68, Section 69C, Section 11(4).

CIT v. Arun Kumar Agarwal (HUF)

26 Taxmann.com 113High Court2012#6789 most cited

What is CIT v. Arun Kumar Agarwal (HUF) authority for?

The Assessing Officer's decision to reject a claim for exemption of long-term capital gains under section 10(38) was influenced by an SEBI inquiry report that only prima facie indicated unfair trade practices by some share brokers, without establishing the assessee's involvement.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Arun Kumar Agarwal (HUF) · section 10(38) · bogus long term capital gain · penny stock · SEBI inquiry report · preponderance of probability · share brokers · unfair trade practices · long term capital gains · exemption

Also reported as

210 Taxmann 40585 DTR 219

Sections most often in play

Section 1961 Section 143(3)Section 10(38)Section 68 Section 69C Section 11(4)Section 131 Section 132

Issues it is cited on

section 65b(4)price rigging bogus long term capital gain preponderance of probability bogus ltcg third party information penny stock section 10(38)section 65b long term capital gains share capital and share premium entry operator

Judgments citing CIT v. Arun Kumar Agarwal (HUF)

Nirmal Kumar Agrawal, Jaipur vs. DCIT, Circle - 4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1224/JPR/2024[2013-2014]Status: DisposedITAT Jaipur13 Feb 2025AY 2013-2014

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR

Section 133ASection 147Section 148Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1224/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Nirmal Kumar Agrawal DCIT, Vs. 20, Khanda Than Manak Chowk Circle-04, Jaipur-302001 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABIPA 1098 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA jktLo dh vksj ls@ Revenue by : Mrs.…

Mr Pankaj Goshar, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 8(4), Mumbai

ITA 1256/MUM/2024[2015-16]Status: DisposedITAT Mumbai20 Dec 2024AY 2015-16

Bench: Shri B.R. Baskaran & Shri Sunil Kumar Singh

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Ms.Rajeshwari Menon, Sr.DR

Section 10(38)Section 131Section 132Section 132(4)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 1224/Mum/2024 2014-15 Deputy Commissioner of Income Tax, 6th Floor, Aayakar Bhavan, M.K.Road, Mumbai. Pankaj Dhanji Goshar, 1101, Mont Blanc, 550, Jam-e-Jamshed Road, Matunga East, Mumbai PAN: AACPG7709G 1223/Mum/2024 2015-16 Mr. Pankaj Goshar, 1601, Mount Pleasant, 586, Lady Jehangir Road, Matunga, Mumbai PAN: AACPG7709G Deputy Commissioner of Income Tax, Central Circle-8(4), Aayakar Bhavan, M.K.Road, Mumbai. 1256/Mum/2024 2015-1…

Deputy Commissioner of Income Tax, Mumbai vs. Pankaj Dhanji Goshar, Mumbai

ITA 1224/MUM/2024[2014-15]Status: DisposedITAT Mumbai20 Dec 2024AY 2014-15

For Appellant: Shri Neelkanth Khandelwal For Revenue : Ms.Rajeshwari Menon, Sr.DRFor Respondent: Ms.Rajeshwari Menon, Sr.DR

Section 10(38)Section 131Section 132Section 132(4)Section 143(3)Section 69C

Deputy Commissioner of Income Tax, Mumbai vs. Pankaj Dhanji Goshar, Mumbai

ITA 1223/MUM/2024[2015-16]Status: DisposedITAT Mumbai20 Dec 2024AY 2015-16

Bench: Shri B.R. Baskaran & Shri Sunil Kumar Singh

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Ms.Rajeshwari Menon, Sr.DR

Section 10(38)Section 131Section 132Section 132(4)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 1224/Mum/2024 | 2014-15 Deputy Commissioner of Income Tax, 6th Floor, Aayakar Bhavan, M.K.Road, Mumbai. Pankaj Dhanji Goshar, 1101, Mont Blanc, 550, Jam-e-Jamshed Road, Matunga East, Mumbai PAN: AACPG7709G 1223/Mum/2024 | 2015-16 Mr. Pankaj Goshar, 1601, Mount Pleasant, 586, Lady Jehangir Road, Matunga, Mumbai PAN: AACPG7709G Deputy Commissioner of Income Tax, Central Circle-8(4), Aayakar Bhavan, M.K.Road, Mumbai. 1256/Mum/2024 |…

Dharamendra Bhandari (HUF), Gurgaon vs. Assistant Commissioner of Income Tax, Delhi

In the result, the appeal of the assessee is allowed

ITA 3787/DEL/2023[2013-14]Status: DisposedITAT Delhi28 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Ms Madhumita Roydharamendra Bhandari (Huf), Vs. Cit(A), A-126, Sushant Lok-1, National Faceless Appeal Gurgaon, Haryana Centre, Delhi (Appellant) (Respondent) Pan:Aadhd2238J Assessee By : Shri R. S. Ahuja, Ca Shri Pushpdeep Singh, Adv Revenue By: Shri T James Singson, Cit Dr Date Of Hearing 02/08/2024 Date Of Pronouncement 28/10/2024

For Appellant: Shri R. S. Ahuja, CAFor Respondent: Shri T James Singson, CIT DR

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER Dharamendra Bhandari (HUF), Vs. CIT(A), A-126, Sushant Lok-1, National Faceless Appeal Gurgaon, Haryana Centre, Delhi (Appellant) (Respondent) PAN:AADHD2238J Assessee by : Shri R. S. Ahuja, CA Shri PUshpdeep Singh, Adv Revenue by: Shri T James Singson, CIT DR Date of Hearing 02/08/2024 Date of pronouncement 28/10/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3787 /Del/2023 for AY 2013-14, arises out of the order of the National Faceless Appeal Centre (NFAC…

Amar Pratap Steels Private Limited, Jaipur vs. ITO, Ward-7(2), Jaipur

In the result, appeal of the assessee is partly allowed

ITA 108/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Oct 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rohan Sogani, CAFor Respondent: Sh. Monisha Choudhary, Addl. CIT

Section 143(2)Section 143(3)Section 36Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 108/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Amar Partap Steels Pvt. Ltd., ITO, Vs. A-161, RIICO Industrial Area, Ward-7(2), Bagroo, Bagroo, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECA 9152 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rohan Sogani, CA jktLo dh vksj ls…

Rajrajeshwari Gupta, Kota vs. ITO, Ward 1(1), Kota

In the result, the appeal of the assessee is allowed with no orders as to costs

ITA 245/JPR/2024[2012-13]Status: DisposedITAT Jaipur07 Aug 2024AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rajendra Sisodia AdvFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR

Section 10(38)Section 143(3)Section 148Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 245/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Shri Raj Rajeshwari Gupta cuke The ITO Vs. 205-C, Talwandi Ward 1(1) Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPG 2155K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajendra Sisodia Adv. jktLo dh vksj ls@Revenue by: Shri Rajesh Kumar Meena, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing :…

Tejalben Samirkumar Shah, Ahmedabad vs. The Pr. CIT-1, Ahmedabad

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

ITA 78/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 78/Ahd/2021 धििाधरणवरध/Asstt. Year: 2015-2016 Tejalben Samirkumar Shah, Principal Commissioner Of 10, Opera Society, Vs. Income Tax-1, Vibhag-2, Ahmedabad. Paldi, Ahmedabad-380007. Pan: Askps2898E

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B. Parmar, ARFor Respondent: Shri Karun K Ojha, CIT.DR

Section 10(38)Section 143(3)Section 263

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, ACCOUNTANT MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 78/AHD/2021 धििाधरणवरध/Asstt. Year: 2015-2016 Tejalben Samirkumar Shah, Principal Commissioner of 10, Opera Society, Vs. Income Tax-1, Vibhag-2, Ahmedabad. Paldi, Ahmedabad-380007. PAN: ASKPS2898E (Applicant) (Respondent) Assessee by : Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B. Parmar, AR Revenue by : Shri Karun K Ojha, CIT.DR सुिवाईकीतारीख/Date of Hearing : 06/03/2024 घोरणाकीतारीख/Date of Pronounc…

Naz Shazia, Moradabad vs. ITO Ward 1(1), Moradabad

In the result, the appeal of the assessee is allowed

ITA 1831/DEL/2023[2014-15]Status: DisposedITAT Delhi18 Jan 2024AY 2014-15

Bench: Shri M. Balaganeshnaz Shazia, Vs. Ito, Anwar House, Ground Ward-1(1), Floor, Pandit Nagla Mini Moradabad Bye Pass Road, Moradabad Pan: Bbwps217R Assessee By : Shri V. K. Tulsian, Ca Revenue By: Shri Om Parkash, Sr. Dr Date Of Hearing 15/01/2024 Date Of Pronouncement 18/01/2024

For Appellant: Shri V. K. Tulsian, CAFor Respondent: Shri Om Parkash, Sr. DR

Section 10(38)Section 143(1)Section 143(3)Section 147Section 148Section 234BSection 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Naz Shazia, Vs. ITO, Anwar House, Ground Ward-1(1), Floor, Pandit Nagla Mini Moradabad Bye Pass Road, Moradabad PAN: BBWPS217R Assessee by : Shri V. K. Tulsian, CA Revenue by: Shri Om Parkash, Sr. DR Date of Hearing 15/01/2024 Date of pronouncement 18/01/2024 O R D E R 1. The appeal in ITA No. 1831/Del/2023 arises out of the order of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. CIT(A)‟, in short] in Appeal No. ITBA/NFAC/S/250/2023-14/1052537146(1) dated 02.05.2023 against the…

Shri Ashnuth Goyal, Jaipur vs. ACIT, Ward -1(3), Jaipur

In the result, the appeal of the assessee is allowed

ITA 276/JPR/2020[2015-16]Status: DisposedITAT Jaipur03 Apr 2023AY 2015-16

Bench: Him. Thus, The Addition Of Rs. 30,04,864/- So Uphold Deserves To Be Deleted. Shri Ashnuth Goyal Vs Acit, Ward 1(3), Jaipur

For Appellant: Shri Manish Agarwal, CAFor Respondent: Smt. Monisha Choudhary, JCIT

Section 10(38)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No.276/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Shri Ashnuth Goyal The ACIT 141, Vidyut Nagar-A, Prince Road Vs. Ward 1(3) Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEYPG 6337 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal, CA jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary, JCIT lquokbZ dh rkjh[k@ Date of He…

Shri Arnav Goyal, Jaipur vs. ITO, Ward-2(4), Jaipur

In the result, the appeal of the assessee is allowed

ITA 275/JPR/2020[2015-16]Status: DisposedITAT Jaipur03 Apr 2023AY 2015-16

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Manish Agarwal, CAFor Respondent: Shri Chandra Prakash Meena,Addl.CIT

Section 10(38)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No.275/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Shri Arnav Goyal The ITO 141, Vidyut Nagar-A, Prince Road , Vs. Ward 2(4) Ajmer Road,Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ARBPG 7921 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal, CA jktLo dh vksj ls@ Revenue by: Shri Chandra Prakash Meena,Addl.CIT lquokbZ dh r…

Mrs. Laxmidevi S Mali, Mumbai vs. ITO 21 (2)(2), Mumbai

In the result, appeal is allowed for statistical purposes

ITA 4721/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Jun 2021AY 2014-15

Bench: Shri Saktijit Dey () & Shri Manoj Kumar Aggarwal ()

Section 10(38)Section 131Section 68

…1 ITA 4721/Mum/2019 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) I.T.A. No.4721/Mum/2019 (Assessment year 2014-15) Mrs. Laxmidevi S Mali vs Income-tax Officer-21(2)(2), Mumbai 21, Ashish Industrial Estate Gokhale Road (South), Dadar (W) Mumbai 400 025 PAN : AAHPM6077A APPELLANT RESPONDENT Appellant by Shri Girish Dave (AR) Respondent by Smt. Smita Verma (DR) Date of hearing 23-03-2021 Date of pronouncement 18-06-2021 O R D E R Per : Saktijit Dey (JM): This is an appeal by the assessee against order date…

Sarita Bagdi, Indore vs. The ITO Ward-4(1), Indore

In the result appeal of the assessee is allowed

ITA 6/IND/2019[2011-12]Status: DisposedITAT Indore25 May 2021AY 2011-12

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2011-12

Section 10(38)Section 131Section 143(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2011-12 Smt. Sarita Bagdi, : Appellant 30, Shradhanand Marg, Indore PAN : AFIPB9540B V/s Income Tax Officer 4(1) Indore : Respondent Revenue by Shri Harshit Bari, Sr.DR Assessee by S/Shri Pranay Goyal & S.N. Goyal, ARs Date of Hearing 06.04.2021 Date of Pronouncement 25.05.2021 O R D E R PER MANISH BORAD, A.M The above captioned appeal filed at the instance of the assessee for Assessment Year 2011-12 is…

M.Kiran Kumar, Chennai vs. ACIT Central Circle-1(4), Chennai

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

ITA 3374/CHNY/2019[2015-16]Status: DisposedITAT Chennai01 Mar 2021AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri G.Baskar, Advocate

Section 10(38)Section 133ASection 2(22)(e)

…actions of the assessee were genuine and the authorities below was not justified in rejecting the claim of the assessee that income from LTCG is exempted u/s 10(38) of the Act. i) The Hon’ble Jharkhand High Court in the case of CIT Vs Arun Kumar Agarwal (HUF) 26 Taxmann.com 113 held; “10. We have considered the submissions of the learned counsel for the parties and we are of the considered opinion that the learned Assessing Officer was much influenced by the enquiry report which may has been brought on record by the efforts of the Assessing Officer and that enquiry report was prepared by the SEBI and from the obs…

ITO, Ward - 40(2), Kolkata vs. Shri Suresh Chand Gupta, Kolkata

Appeal is dismissed

ITA 1730/KOL/2017[2014-15]Status: DisposedITAT Kolkata26 Dec 2018AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15 Ito Ward-40(2) V/S. Shri Suresh Chand Gupta 2Nd Floor, 3 16, Tara Chand Dutta Government Place Street, Kolkata-700073 West,Kolkata-700001 [Pan No.Aczpg 0724 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Ajoy Kr. Singh, Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Manish Tiwari, Fca ""यथ" क" ओर से/By Respondent 26-11-2018 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 Revenue’S Appeal For Assessment Year 2014-15 Arises From The Commissioner Of Income Tax (Appeals)-12, Kolkata’S Order Dated 20.04.2017, Passed In Case No.10190/Cit(A)-12/Kol/Ward-40(2)/2016-17, In Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Revenue’S Sole Substantive Ground Raised In The Instant Appeal Pleads That The Cit(A) Has Erred In Law & On Facts In Reversing The Assessing Officer’S Action Treating Assessee’S Alleged Long Term Capital Gains (Ltcg) Of ₹3,84,74,960/- To Be Bogus In The Nature Of Unexplained Cash Credits U/S 68 Of The Act. The Cit(A)’S Detailed Discussion Qua The Impugned Sole Issue Reads As Under:- “3.2 I Have Perused The Observations & Findings Contained In The Assessment Order. I Have Also Considered The Submission Of The Appellant Along With Paper Book Filed By Ld. A/R Which Contained, Inter-Alia, The Following Documents:-

Section 10(38)Section 142(1)Section 143(3)Section 68

…ind from the submissions of the AR that in the following decisions the facts are almost similar to that of the appellant and hence are squarely applicable in its case. I find that Jharkhand High Court in the case of CIT Vs Arun Kumar Agarwal (HUF) reported in 26 Taxmann.com 113 has held that "10. We have considered the submissions of the learned counsel for the parties and we are of the considered opinion that the learned Assessing Officer was much influenced by the enquiry report which may has been brought on record by the efforts of the Assessing Officer and that enquiry report was prepared by the SEBI and from…

ITO, Ward - 40(4), Kolkata vs. Shri Vishwanath Gupta, Kolkata

In the result, appeal of revenue is dismissed

ITA 1732/KOL/2017[2014-15]Status: DisposedITAT Kolkata12 Dec 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)Section 11Section 142(1)Section 68

…1 Vishwanath Gupta, AY 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” 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. 1732/Kol/2017 Assessment Year: 2014-15 Income-tax Officer, Wd-40(4), Vs. Shri Vishwanath Gupta Kolkata. (PAN: ADBPG7164K) Appellant Respondent Date of Hearing 10.10.2018 Date of Pronouncement 12.12.2018 For the Appellant Shri Robin Choudhury, Addl. CIT, Sr. DR For the Respondent Shri Manish Tiwari, AR ORDER Per Shri A.T.Varkey, JM This appe…

ITO 24(3)(1), Mumbai vs. Arvind Kumar Jain HUF, Mumbai

In the result, the appeal is dismissed

ITA 4862/MUM/2014[2005-06]Status: DisposedITAT Mumbai18 Sept 2017AY 2005-06

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2005-06 Ito-24(3)(1) M/S Arvind Kumar Jain Huf C-11, 7Th Floor, B.K.C. 497/A, Pampa Co-Opt Hsg Vs. Bandra (E) Scoc. Gajanand Colony Road Mumbai-400051. Goregaon West Mumbai-400062. Pan No. Aaahi1007M Appellant Respondent Revenue By : Mr. M.C. Omi Ningshen, Dr Assessee By : Mr. Naveen Kumar Mishra, Ar Date Of Hearing : 21/06/2017 Date Of Pronouncement : 18/09/2017

For Appellant: Mr. Naveen Kumar Mishra, ARFor Respondent: Mr. M.C. Omi Ningshen, DR

Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2005-06 ITO-24(3)(1) M/s Arvind Kumar Jain HUF C-11, 7th floor, B.K.C. 497/A, Pampa Co-Opt HSG Vs. Bandra (E) Scoc. Gajanand Colony Road Mumbai-400051. Goregaon West Mumbai-400062. PAN No. AAAHI1007M Appellant Respondent Revenue by : Mr. M.C. Omi Ningshen, DR Assessee by : Mr. Naveen Kumar Mishra, AR Date of Hearing : 21/06/2017 Date of pronouncement : 18/09/2017 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the Revenue. The relevant asse…