What is CIT v. Naresh Kumar Agarwal authority for?

A statement recorded under Section 132(4) during a search operation is akin to a statement under Section 162 of Cr.P.C. and cannot be treated as a proven fact or clinching evidence on its own, serving merely as a basis for further investigation.

How many judgments cite CIT v. Naresh Kumar Agarwal?

137 judgments on BharatTax cite CIT v. Naresh Kumar Agarwal (53 Taxmann.com 306), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. Naresh Kumar Agarwal come up under?

It is most often cited in judgments turning on Section 143(3), Section 132(4), Section 68, Section 131, Section 132, Section 133A.

CIT v. Naresh Kumar Agarwal (53 Taxmann.com 306)

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1908/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 133ASection 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1907/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 133ASection 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1906/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 133ASection 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

Assistant Commissioner of Income Tax, Central Circle-3(1), Hyderabad vs. Virender Kumar Gupta, Hyderabad

In the result, all the appeals are allowed

ITA 47/HYD/2022[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / ITA No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner of [PAN: AEZPG9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [PAN: AASPG1887D] निर्धारितीती द्वारा /Assessee by: Shri K.C. Devdas, AR राजस्‍वजस्‍व द्वारा /Revenue by: Ms. TH. Vijaya…

Narender Kumar Gupta, Hyderabad vs. Assisstant Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, all the appeals are allowed

ITA 46/HYD/2022[2013-14]Status: DisposedITAT Hyderabad18 Oct 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / ITA No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner of [PAN: AEZPG9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [PAN: AASPG1887D] निर्धारितीती द्वारा /Assessee by: Shri K.C. Devdas, AR राजस्‍वजस्‍व द्वारा /Revenue by: Ms. TH. Vijaya…

Narender Kumar Gupta, Hyderabad vs. Assistant Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, all the appeals are allowed

ITA 45/HYD/2022[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / ITA No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner of [PAN: AEZPG9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [PAN: AASPG1887D] निर्धारितीती द्वारा /Assessee by: Shri K.C. Devdas, AR राजस्‍वजस्‍व द्वारा /Revenue by: Ms. TH. Vijaya…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 66/BANG/2023[2017-18]Status: DisposedITAT Bangalore01 Sept 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…ITA Nos.62 to 66/Bang/2023 M/s. Yashaswi Fish Meal and Oil Company, Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.62 to 66/Bang/2023 Assessment Years: 2012-13 to 2015-16 & 2017-18 respectively M/s. Yashaswi Fish Meal and Oil Company 1, Pithrody Village Deputy Udayvara Commissioner of Vs. Udupi 574 118 Income-tax Karnataka Central Circle-1 Mangalore PAN NO : AAAFY6841M APPELLANT RESPONDENT Appellant by : Shi V. Srinivasan, A.R. Respondent by : Shri D.K. Mishra, D.R. Date of Hearing : 17.07.2023 D…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 65/BANG/2023[2015-16]Status: DisposedITAT Bangalore01 Sept 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…ITA Nos.62 to 66/Bang/2023 M/s. Yashaswi Fish Meal and Oil Company, Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.62 to 66/Bang/2023 Assessment Years: 2012-13 to 2015-16 & 2017-18 respectively M/s. Yashaswi Fish Meal and Oil Company 1, Pithrody Village Deputy Udayvara Commissioner of Vs. Udupi 574 118 Income-tax Karnataka Central Circle-1 Mangalore PAN NO : AAAFY6841M APPELLANT RESPONDENT Appellant by : Shi V. Srinivasan, A.R. Respondent by : Shri D.K. Mishra, D.R. Date of Hearing : 17.07.2023 D…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 64/BANG/2023[2014-15]Status: DisposedITAT Bangalore01 Sept 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…ITA Nos.62 to 66/Bang/2023 M/s. Yashaswi Fish Meal and Oil Company, Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.62 to 66/Bang/2023 Assessment Years: 2012-13 to 2015-16 & 2017-18 respectively M/s. Yashaswi Fish Meal and Oil Company 1, Pithrody Village Deputy Udayvara Commissioner of Vs. Udupi 574 118 Income-tax Karnataka Central Circle-1 Mangalore PAN NO : AAAFY6841M APPELLANT RESPONDENT Appellant by : Shi V. Srinivasan, A.R. Respondent by : Shri D.K. Mishra, D.R. Date of Hearing : 17.07.2023 D…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 63/BANG/2023[2013-14]Status: DisposedITAT Bangalore01 Sept 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…ITA Nos.62 to 66/Bang/2023 M/s. Yashaswi Fish Meal and Oil Company, Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.62 to 66/Bang/2023 Assessment Years: 2012-13 to 2015-16 & 2017-18 respectively M/s. Yashaswi Fish Meal and Oil Company 1, Pithrody Village Deputy Udayvara Commissioner of Vs. Udupi 574 118 Income-tax Karnataka Central Circle-1 Mangalore PAN NO : AAAFY6841M APPELLANT RESPONDENT Appellant by : Shi V. Srinivasan, A.R. Respondent by : Shri D.K. Mishra, D.R. Date of Hearing : 17.07.2023 D…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 62/BANG/2023[2012-13]Status: DisposedITAT Bangalore01 Sept 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…ITA Nos.62 to 66/Bang/2023 M/s. Yashaswi Fish Meal and Oil Company, Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.62 to 66/Bang/2023 Assessment Years: 2012-13 to 2015-16 & 2017-18 respectively M/s. Yashaswi Fish Meal and Oil Company 1, Pithrody Village Deputy Udayvara Commissioner of Vs. Udupi 574 118 Income-tax Karnataka Central Circle-1 Mangalore PAN NO : AAAFY6841M APPELLANT RESPONDENT Appellant by : Shi V. Srinivasan, A.R. Respondent by : Shri D.K. Mishra, D.R. Date of Hearing : 17.07.2023 D…

Shri Manoj Madanlal Chhajed, Pune vs. Assistant Commissioner of Income Tax, Circle -1(1)Pune, Pune

In the result, the appeal filed by the assessee in ITA

ITA 725/PUN/2022[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

For Appellant: Shri Ratan SamalFor Respondent: Shri Keyur Patel

Section 132(4)Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / IT(SS)A Nos.91 to 96/PUN/2022 िनधा"रण वष" / Assessment Years : 2012-13 to 2017-18 Shri Manoj Madanlal Vs. ACIT, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. PAN : AALPC4991M Appellant Respondent आयकर अपील सं. / IT(SS)A Nos.97 & 98/PUN/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 ACIT, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Ka…

DCIT (CC) 7(4), Mumbai vs. M/S. La Trendz Fabrica Pvt. Ltd, Mumbai

In the result, appeal filed by the Revenue and cross objection filed by the assessee are dismissed

ITA 1538/MUM/2021[2018-19]Status: DisposedITAT Mumbai31 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Rajesh Damor

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.1535, 1536, 1537 & 1538/MUM/2021 (A.Ys. 2015-16, 2016-17, 2017-18 & 2018-19) DCIT (CC)-7(4) v. M/s. La Trendz Fabrica Pvt. Ltd., Room No. 658, Aayakar Bhavan 29, Apporva Industrial Estate Makwana Road, Off Andheri Kurla Road M.K. Road, Mumbai - 40002 Mumbai-400059 PAN: AAACL8260A (Appellant) (Respondent) C.O. Nos. 22, 23, 24 & 25/MUM/2022 [ARISING OUT OF ITA NOs. 1535, 1536, 1537 & 1538/MUM/2021 (A.Ys. 2015-16, 2016-17, 2017-18 & 2018-19)] M/s. La…

ACIT CC-7(1), Mumbai vs. Shri Shreyas Vasant Parikh, Mumbai

In the result, the appeal of the revenue as well as cross-objection of the assessee are dismissed

ITA 1580/MUM/2021[2017-18]Status: DisposedITAT Mumbai10 Oct 2022AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.1580/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Shreyas Vasant Parikh R. No.676B, 6Th Floor, 5 Raj Mayur, 19Th Road, Vs. Aayakar Bhavan, M. K. Khar (W), Mumbai- Road, Road, Mumbai- 400052. 400020. Cross Objection No. 30/Mum/2022 Arising Out Of I.T.A. No.1580/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2017-18) Shreyas Vasant Parikh Acit, Cc-7(1) बिधम/ 5 Raj Mayur, 19Th Road, R. No.676B, 6Th Floor, Vs. Khar (W), Mumbai-400052. Aayakar Bhavan, M. K. Road, Road, Mumbai- 400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaepp1118J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri V. R. Choksi Revenue By: Shri Amit Kumar Soni सुनवाई की तारीख / Date Of Hearing: 13/07/2022 घोषणा की तारीख /Date Of Pronouncement: 10/10/2022 आदेश / O R D E R Per Aby T. Varkey, Jm:

For Appellant: Shri V. R. ChoksiFor Respondent: Shri Amit Kumar Soni

Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1580/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Shreyas Vasant Parikh R. No.676B, 6th Floor, 5 Raj Mayur, 19th Road, Vs. Aayakar Bhavan, M. K. Khar (W), Mumbai- Road, Road, Mumbai- 400052. 400020. Cross Objection No. 30/Mum/2022 Arising out of I.T.A. No.1580/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2017-18) Shreyas Vasant Parikh ACIT, CC-7(1) बिधम/ 5 Raj Mayur, 19th Road, R. No.676B, 6th Floor, Vs. Khar (W), Mumbai-400052. Aayakar Bhavan, M. K. R…