CIT v. G.S. Tiwari& Co.

41 Taxmann.com 17High Court2014#4699 most cited

What is CIT v. G.S. Tiwari& Co. authority for?

Where the Assessing Officer rejects the books of accounts under section 145(3) and makes an addition on an estimated basis, no separate addition can be made for unexplained cash credits under section 68. However, it is incumbent upon the assessee to prove that any cash credit, even if it represents income, is from a source that has already been taxed.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Also referred to as

CIT v. G.S. Tiwari & Co. · section 68 · section 145(3) · rejection of books · addition on estimate basis · unexplained cash credit · onus of proof

Also reported as

220 Taxmann 111

Sections most often in play

Section 68Section 144Section 145(3)Section 250Section 153ASection 153DSection 115BBESection 269SS

Issues it is cited on

section 155bbesection 2(9)section 66section 106onus of proofsection 155section 269section 269sssurvey under section 133aaddition under section 68section 44adsection 271d

Judgments citing CIT v. G.S. Tiwari& Co.

RAJ KUMAR & CO,NAWANSHAHR vs. INCOME TAX OFFICER, NAWANSHAHR

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 641/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Oct 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, Adv
Section 115Section 115BSection 144Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 641/Asr/2024 Assessment Year: 2017-18 Raj Kumar & Co., Vs. Income Tax Officer, Near Bus Stand, Vill. & P.O., Nawanshahr Mukandpur, Nawanshahr Punjab-144001 [PAN: AAUFR 1863Q] (Respondent) (Appellant) Appellant by : Sh. Ashray Sarna, Adv. : Respondent by Sh. Charan Dass, Sr. D.R. Date of Hearing : 10.09.2025 Date of Pronouncement : 16.10.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the orde…

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 673/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Oct 2025AY 2016-17

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…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 Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambica Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-03, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 672/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…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 Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambica Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-03, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 61/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Oct 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…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 Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 59/JPR/2025[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…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 Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 57/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…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 Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SHRI AMBICA GARMENTS,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR

ITA 56/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Oct 2025AY 2014-15
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायाधिकरण, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीथाललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos. 56 to 61/JP/2025 निर्धारण वर्ष /Assessment Years : 2014-15 to 2019-20 Shri Ambika Garments 01, Behind Janta Sweets Home, Nai Sarak, Jodhpur बनामे Vs. ACIT, Central Circle-02, Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.: AATFS6984Q अपीलार्थी/Appellant प्रत्यर्थी /Respondent आयकर अपील सं./ITA Nos. 671 to 676/JP/2025 निर्धारण वर्ष…

SAHYOG CONSTRUCTION,VADODARA vs. THE ACIT, CIRCLE-1(1)(1) PREVIOUSLY CIRCLE-1(3), VADODARA

In the result, appeal filed by the assessee is dismissed

ITA 104/AHD/2025[2017-18]Status: FixedITAT Ahmedabad03 Jul 2025AY 2017-18

Bench: PER SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Hemant Suthar, A.RFor Respondent: Shri Kamlesh Makwana, CIT. DR
Section 115BSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 104/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2017-18) बनाम/ M/s. Sahyog Construction Asst. Commissioner of A-9, State bank of Income Tax Vs. Saurashtra Housing Society, Circle 1(1)(1), Vadodara Nizampura, Vadodara - (Previously Asst. 390002 Commissioner of Income Tax, Circle 1(3), Vadodara) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACKFS9276Q (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Hemant Suthar, A.R. ""यथ" क" ओर से/…

PRAKASH CHAND VARINDANI,JAIPUR vs. ACIT CERTAL CIRLCE-3, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1146/JPR/2024[2017-18]Status: DisposedITAT Jaipur09 Apr 2025AY 2017-18
For Appellant: Sh. Abhishek Soni, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 144Section 68

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"B\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA No. 1146/JP/2024\nनिर्धारण वर्ष / Assessment Year : 2017-18\nShri Prakash Chand Varindani,\nSCH, Surajpole Anaj Mandi,\nSurajpole Mandi, Galta Gate,\nJaipur\nबनाम\nVs.\nCommissioner Appeals 4,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABWPV4616J\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की…

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

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

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…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. 750/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Amrapali Jewels Pvt. Ltd. ACIT, Vs. K-14B Ashok Marg, C-Scheme, Central Circle-01, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3277 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 740/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke DCIT A…

YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, CIRCLE I, ALWAR

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

ITA 540/JPR/2024[2018-19]Status: DisposedITAT Jaipur12 Dec 2024AY 2018-19

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

For Appellant: Shri Paridhi Jain, AdvFor Respondent: Shri Gajendra Singh (Addl.CIT) a
Section 143(2)Section 143(3)Section 145(3)Section 250Section 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, AM vk;dj vihy la-@ITA. No. 540, 1044 & 1045/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2018-19, 2016-17 & 2017-18 cuke M/s Yogesh Ginning Mill The ACIT, Khesti Wale, Near Sitaram Vs. Circle-1, Alwar. Mandir, Govindgarh, Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACIPG1584D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri…

YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, ALWAR

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

ITA 1045/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Dec 2024AY 2017-18

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

For Appellant: Shri Paridhi Jain, AdvFor Respondent: Shri Gajendra Singh (Addl.CIT) a
Section 143(2)Section 143(3)Section 145(3)Section 250Section 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, AM vk;dj vihy la-@ITA. No. 540, 1044 & 1045/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2018-19, 2016-17 & 2017-18 cuke M/s Yogesh Ginning Mill The ACIT, Khesti Wale, Near Sitaram Vs. Circle-1, Alwar. Mandir, Govindgarh, Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACIPG1584D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri…

DINESH KUMAR SONI,JAIPUR vs. DCIT CEN CIR 1 JAIPUR, JAIPUR

In the result appeal filed by the assessee is allowed

ITA 863/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Sept 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Pawan Kumar Garg (C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT) a
Section 142(1)Section 143(2)Section 143(3)Section 44ASection 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, AM vk;dj vihy la-@ITA. No. 863/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 Shri Dinesh Kumar Soni cuke The DCIT, House No. 89, Govind Nagar Vs. Central Circle-1, Jaipur. West, Amer Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGCPS2969J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Pawan Kumar Garg (C.A.…

I.T.O. WARD -1, AMRAVATI vs. SHRI SANJAY NANASAHEB BHARSAKALE, AMRAVATI

In the result, the appeal of the department is rejected

ITA 81/NAG/2018[2011-2012]Status: DisposedITAT Nagpur16 Jul 2024AY 2011-2012

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj Moriyani, AdvocateFor Respondent: Shri Abhay Y.Marathe, Sr.Dr
Section 131Section 143(1)Section 143(3)Section 148Section 250Section 269TSection 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 81/Nag./2018 (Assessment Year : 2011-12) Income Tax Officer, ……………. Appellant Ward -1, Amravati v/s Shri Sanjay Nanasaheb Bharsakale 1, Shivaji Nagar, Banosa, ……………. Respondent Daryapur, Dist. Amravati. PAN – AHRPB8625J Assessee by : Shri Manoj Moriyani, Advocate Revenue by : Shri Abhay Y.Marathe, Sr.Dr. Date of Hearing – 09/07/2024 Date of Order – 16/07/2024 O R D E R PER K.M.ROY, A.M. The present appeal has been preferred by the department challenging the impugned…

ASHA SHANKARLAL TANWANI,CHHINDWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, assessee’s appeal is partly allowed

ITA 157/NAG/2021[2018-2019]Status: DisposedITAT Nagpur08 Jun 2022AY 2018-2019

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2018-19 Smt. Asha Shankarlal Tanwani Vs. The Acit 01, Shankar Nagar, Pandhuna Central Circle 2(1) Chhindwara – 480 334 (M.P.) Nagpur Pan No.:Bnvpt 1763 J Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 /6/2022 Order Per: Sandeep Gosain, J.M. The Aforesaid Appeal By The Assessee Challenging The Impugned Order Dated 8Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)– 3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2018-19. The Present Appeal Has Been Filed On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law. 2. On The Fact & Circumstances Learned Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Income Determined By The Assessing Officer At Rs.15,02,106/- Is Illegal, Invalid & Bad In Law.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115BSection 131Section 139(1)Section 234ASection 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2018-19 Smt. Asha Shankarlal Tanwani Vs. The ACIT 01, Shankar Nagar, Pandhuna Central Circle 2(1) Chhindwara – 480 334 (M.P.) Nagpur PAN No.:BNVPT 1763 J Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8 /6/2022 ORDER PER: SANDEEP GOSAIN, J.M. The aforesaid appeal by the assessee challenging the impugned order dated 8th October 2021, passed by the Commis…

NIKITA SHANKARLAL TANWANI,CHHINDWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, assessee’s appeal is partly allowed

ITA 156/NAG/2021[2019-2020]Status: DisposedITAT Nagpur08 Jun 2022AY 2019-2020

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2019-20 Ms. Nikita Shankar Lal Tanwani Vs. The Acit Near Shankar Mandir, Shankar Central Circle 2(1) Nagar, Pandhuna Pandhurna Nagpur Chhindwara – 480 334 (M.P.) Pan No.:Borpt 4644 F Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 /6 /2022 Order Per: Sandeep Gosain, J.M. The Captioned Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dated 8Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2019-20. The Present Appeal Has Been Filed On The Following Grounds:- 2. “1. The Passed Is Illegal, Invalid & Bad In Law.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115BSection 131Section 132ASection 139(1)Section 234ASection 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2019-20 Ms. Nikita Shankar Lal Tanwani Vs. The ACIT Near Shankar Mandir, Shankar Central Circle 2(1) Nagar, Pandhuna Pandhurna Nagpur Chhindwara – 480 334 (M.P.) PAN No.:BORPT 4644 F Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8 /6 /2022 ORDER PER: SANDEEP GOSAIN, J.M. The captioned appeal has been filed by the assessee challenging the impugned order…

NIKITA SHANKARLAL TANWANI,CHHINDWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, assessee’s appeal is partly allowed

ITA 155/NAG/2021[2018-19]Status: DisposedITAT Nagpur08 Jun 2022AY 2018-19

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2018-19 Ms. Nikita Shankar Lal Tanwani Vs. The Acit Near Shankar Mandir, Shankar Central Circle 2(1) Nagar, Pandhuna Pandhurna Nagpur Chhindwara – 480 334 (M.P.) Pan No.:Borpt 4644 F Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 /62022 Order Per: Sandeep Gosain, J.M. The Captioned Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dated 8Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2018-19. The Present Appeal Has Been Filed On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115BSection 131Section 132ASection 139(1)Section 234ASection 250Section 44ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2018-19 Ms. Nikita Shankar Lal Tanwani Vs. The ACIT Near Shankar Mandir, Shankar Central Circle 2(1) Nagar, Pandhuna Pandhurna Nagpur Chhindwara – 480 334 (M.P.) PAN No.:BORPT 4644 F Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8 /62022 ORDER PER: SANDEEP GOSAIN, J.M. The captioned appeal has been filed by the assessee challenging the impugned order d…

SHRI ANKIT SHANKARLAL TANWANI,CHHINDWARA vs. ASSISTANAT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, assessee’s appeal is partly allowed

ITA 154/NAG/2021[2019-20]Status: DisposedITAT Nagpur08 Jun 2022AY 2019-20

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2019-20 Shri Ankit Shankar Lal Tanwani Vs. The Acit Near Shankar Mandir, Shankar Central Circle 2(1) Nagar, Pandhuna Pandhurna Nagpur Chhindwara – 480 334 (M.P.) Pan No.:Biapt 4756 R Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8/6 /2022 Order Per: Sandeep Gosain, J.M. The Captioned Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dated 8Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2019-20. The Assessee Has Filed The Present Appeal On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115BSection 131Section 132ASection 139(1)Section 234ASection 250Section 4Section 44ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2019-20 Shri Ankit Shankar Lal Tanwani Vs. The ACIT Near Shankar Mandir, Shankar Central Circle 2(1) Nagar, Pandhuna Pandhurna Nagpur Chhindwara – 480 334 (M.P.) PAN No.:BIAPT 4756 R Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8/6 /2022 ORDER PER: SANDEEP GOSAIN, J.M. The captioned appeal has been filed by the assessee challenging the impugned order…

SHRI SANTOSH CHANDUMAL TANWANI,CHHINDWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, assessee’s appeal is partly allowed

ITA 162/NAG/2021[2019-2020]Status: DisposedITAT Nagpur07 Jun 2022AY 2019-2020

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2019-20 Shri Santosh Tanwani Vs. The Acit A-56, Near Jain Bhavan, Bus Stand, Central Circle 2(1) Pandhurna,Chhindwara 480334 (M.P.) Nagpur Pan No.:Adapt 8743 N Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 /06/2022 Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Preferred By The Assessee Challenging The Impugned Order Dated 8Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2019-20. The Assessee Has Filed The Present Appeal On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law. 2. On The Fact & Circumstances Learned Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Brokerage Income At Rs.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115BSection 131Section 139(1)Section 234ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2019-20 Shri Santosh Tanwani Vs. The ACIT A-56, Near Jain Bhavan, Bus Stand, Central Circle 2(1) Pandhurna,Chhindwara 480334 (M.P.) Nagpur PAN No.:ADAPT 8743 N Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8 /06/2022 ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been preferred by the assessee challenging the impugned order dated 8th October 20…

HARSHA SANTOSH TANWANI,CHHINDWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, assessee’s appeal is partly allowed

ITA 161/NAG/2021[2019-2020]Status: DisposedITAT Nagpur07 Jun 2022AY 2019-2020

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2019-20 Shri Harsha Santosh Tanwani Vs. The Acit Near Shankar Mandir, Shankar Central Circle 2(1) Nagar,Pandhuna, Pandhurna, Nagpur Chhindwara 480334 (M.P.) Pan No.:Bobpt 5794 Q Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 /6 /2022 Order Per: Sandeep Gosain, J.M. The Aforesaid Appeal By The Assessee Challenging The Impugned Order Dated 8Thoctober 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2019-20. The Present Appeal Has Been Filed On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115BSection 131Section 132ASection 139(1)Section 234ASection 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2019-20 Shri Harsha Santosh Tanwani Vs. The ACIT Near Shankar Mandir, Shankar Central Circle 2(1) Nagar,Pandhuna, Pandhurna, Nagpur Chhindwara 480334 (M.P.) PAN No.:BOBPT 5794 Q Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8 /6 /2022 ORDER PER: SANDEEP GOSAIN, J.M. The aforesaid appeal by the assessee challenging the impugned order dated 8thOctober 20…

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CIT v. G.S. Tiwari& Co. (41 Taxmann.com 17) — Cited in 25 Judgments | BharatTax