CIT v. Odeon Builders Pvt. ltd.

418 ITR 315Supreme Court of India2019#255 most cited

What is CIT v. Odeon Builders Pvt. ltd. authority for?

Income tax additions cannot be sustained merely on the basis of uncorroborated statements or allegations. The Revenue must bring on record sufficient material and allow the assessee to produce evidence to prove such additions.

297

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Odeon Builders Pvt. Ltd. · 418 ITR 315 · Supreme Court · Section 132(4) statement · Section 133(6) notice · uncorroborated evidence · sufficiency of evidence · income tax additions · burden of proof · natural justice · bogus purchases

Sections most often in play

Section 153CSection 132Section 132(4)Section 143(3)Section 69Section 147Section 69BSection 148

Issues it is cited on

third party informationsection 65b(4)section 65bsection 10(26)section 65section 61section 158b(b)section 158bb(1)section 69bon-moneystatement under section 132(4)protective assessment

Judgments citing CIT v. Odeon Builders Pvt. ltd.

YASH PAL,KAITHAL vs. ITO, WARD-2, KAITHAL

In the result, the assessee’s appeal ITA No

ITA 76/CHANDI/2026[2017-18]Status: DisposedITAT Chandigarh08 Apr 2026AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.76/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) M/S Homelife Buildcon Pvt. Ltd. Dcit – Central Circle - 1 बनाम/ Sunview Enclave, Ayali Kalan Sco 1-6, 3Rd Floor, Ludhiana, Punjab – 142027 Opposite Bvm School Vs. Kitchlu Nagar, Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.191/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) Dcit – Central Circle - 1 M/S Homelife Buildcon Pvt. Ltd. बनाम/ Sco 1-6, 3Rd Floor, Sunview Enclave, Ayali Kalan Opposite Bvm School Ludhiana, Punjab - 142027 Vs. Kitchlu Nagar Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Sh. Sudhir Sehgal (Advocate) – Ld. Ar Revenue By : Sh. Manav Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 24-03-2026 घोषणाकीतारीख /Date Of Pronouncement 08-04-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Cross-Appeals For Assessment Year (Ay) 2020-21 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-5. Ludhiana

For Appellant: Sh. Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) – Ld. DR
Section 147Section 69BSection 69C

…mination has been allowed to the assessee. Reliance by the assessee on the judgment of Punjab & Haryana High Court in the case of DSG Papers (P) Ltd. reported in [2024] 161 taxmann.com 568 and to the Apex Court in the case of CIT Vs Odeon Builders reported in 418 ITR 315, in which, it has been held that no reliance could be placed on the statement recorded at the back of the assessee, without affording any opportunity of cross-examination. Findings of CIT(A) in following paragraphs at page 82 & 83 of his order is reproduced as under: - ix). Similarly, the AO has referred to the statements of two persons namely Sh…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , LUDHIANA vs. HOMELIFE BUIDLCON PVT. LTD., LUDHIANA

In the result, the assessee’s appeal ITA No

ITA 191/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh08 Apr 2026AY 2020-21

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.76/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) M/S Homelife Buildcon Pvt. Ltd. Dcit – Central Circle - 1 बनाम/ Sunview Enclave, Ayali Kalan Sco 1-6, 3Rd Floor, Ludhiana, Punjab – 142027 Opposite Bvm School Vs. Kitchlu Nagar, Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.191/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) Dcit – Central Circle - 1 M/S Homelife Buildcon Pvt. Ltd. बनाम/ Sco 1-6, 3Rd Floor, Sunview Enclave, Ayali Kalan Opposite Bvm School Ludhiana, Punjab - 142027 Vs. Kitchlu Nagar Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Sh. Sudhir Sehgal (Advocate) – Ld. Ar Revenue By : Sh. Manav Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 24-03-2026 घोषणाकीतारीख /Date Of Pronouncement 08-04-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Cross-Appeals For Assessment Year (Ay) 2020-21 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-5. Ludhiana

For Appellant: Sh. Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) – Ld. DR
Section 147Section 69BSection 69C

…mination has been allowed to the assessee. Reliance by the assessee on the judgment of Punjab & Haryana High Court in the case of DSG Papers (P) Ltd. reported in [2024] 161 taxmann.com 568 and to the Apex Court in the case of CIT Vs Odeon Builders reported in 418 ITR 315, in which, it has been held that no reliance could be placed on the statement recorded at the back of the assessee, without affording any opportunity of cross-examination. Findings of CIT(A) in following paragraphs at page 82 & 83 of his order is reproduced as under: - ix). Similarly, the AO has referred to the statements of two persons namely Sh…

SAMEER MUTREJA,GURGAON vs. JCIT(OSD), NEW DELHI

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

ITA 5104/DEL/2025[2020-21]Status: DisposedITAT Delhi02 Apr 2026AY 2020-21

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…has no evidentiary value and cannot be relied upon for making additions. It has been upheld by the Hon’ble Supreme Court of India in the case of M/s Andaman Timber Industries Vs. CCE (Civil Appeal No. 4228 of 2006) and CIT Vs. Odean Builders Pvt. Ltd. (2019) (418 ITR 315) and Hon’ble Supreme Court in the case of Ayaaub khan Noor khan Pathan vs. The State of Maharashtra and Ors. in CIVIL APPEAL NO. 7728 OF 2012 (para 28-30) that not allowing cross examination of evidence relied upon is a serious flaw and violation of principles of natural justice. 11.8. This conduct amounts to a blatant violation of the fundamenta…

SAMEER MUTREJA,GURGAON vs. JCIT(OSD), NEW DELHI

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

ITA 5103/DEL/2025[2019-20]Status: DisposedITAT Delhi02 Apr 2026AY 2019-20

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…has no evidentiary value and cannot be relied upon for making additions. It has been upheld by the Hon’ble Supreme Court of India in the case of M/s Andaman Timber Industries Vs. CCE (Civil Appeal No. 4228 of 2006) and CIT Vs. Odean Builders Pvt. Ltd. (2019) (418 ITR 315) and Hon’ble Supreme Court in the case of Ayaaub khan Noor khan Pathan vs. The State of Maharashtra and Ors. in CIVIL APPEAL NO. 7728 OF 2012 (para 28-30) that not allowing cross examination of evidence relied upon is a serious flaw and violation of principles of natural justice. 11.8. This conduct amounts to a blatant violation of the fundamenta…

SAMEER MUTREJA,GURGAON vs. JCIT(OSD), NEW DELHI

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

ITA 5102/DEL/2025[2018-19]Status: DisposedITAT Delhi02 Apr 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…has no evidentiary value and cannot be relied upon for making additions. It has been upheld by the Hon’ble Supreme Court of India in the case of M/s Andaman Timber Industries Vs. CCE (Civil Appeal No. 4228 of 2006) and CIT Vs. Odean Builders Pvt. Ltd. (2019) (418 ITR 315) and Hon’ble Supreme Court in the case of Ayaaub khan Noor khan Pathan vs. The State of Maharashtra and Ors. in CIVIL APPEAL NO. 7728 OF 2012 (para 28-30) that not allowing cross examination of evidence relied upon is a serious flaw and violation of principles of natural justice. 11.8. This conduct amounts to a blatant violation of the fundamenta…

SAMEER MUTREJA,GURGAON vs. JCIT(OSD), NEW DELHI

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

ITA 5101/DEL/2025[2017-18]Status: DisposedITAT Delhi02 Apr 2026AY 2017-18

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…has no evidentiary value and cannot be relied upon for making additions. It has been upheld by the Hon’ble Supreme Court of India in the case of M/s Andaman Timber Industries Vs. CCE (Civil Appeal No. 4228 of 2006) and CIT Vs. Odean Builders Pvt. Ltd. (2019) (418 ITR 315) and Hon’ble Supreme Court in the case of Ayaaub khan Noor khan Pathan vs. The State of Maharashtra and Ors. in CIVIL APPEAL NO. 7728 OF 2012 (para 28-30) that not allowing cross examination of evidence relied upon is a serious flaw and violation of principles of natural justice. 11.8. This conduct amounts to a blatant violation of the fundamenta…

SAMEER MUTREJA,GURGAON vs. JCIT(OSD), NEW DELHI

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

ITA 5100/DEL/2025[2016-17]Status: DisposedITAT Delhi02 Apr 2026AY 2016-17

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…has no evidentiary value and cannot be relied upon for making additions. It has been upheld by the Hon’ble Supreme Court of India in the case of M/s Andaman Timber Industries Vs. CCE (Civil Appeal No. 4228 of 2006) and CIT Vs. Odean Builders Pvt. Ltd. (2019) (418 ITR 315) and Hon’ble Supreme Court in the case of Ayaaub khan Noor khan Pathan vs. The State of Maharashtra and Ors. in CIVIL APPEAL NO. 7728 OF 2012 (para 28-30) that not allowing cross examination of evidence relied upon is a serious flaw and violation of principles of natural justice. 11.8. This conduct amounts to a blatant violation of the fundamenta…

SAMEER MUTREJA,GURGAON vs. JCIT (OSD), NEW DELHI

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

ITA 5099/DEL/2025[2015-16]Status: DisposedITAT Delhi02 Apr 2026AY 2015-16

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…has no evidentiary value and cannot be relied upon for making additions. It has been upheld by the Hon’ble Supreme Court of India in the case of M/s Andaman Timber Industries Vs. CCE (Civil Appeal No. 4228 of 2006) and CIT Vs. Odean Builders Pvt. Ltd. (2019) (418 ITR 315) and Hon’ble Supreme Court in the case of Ayaaub khan Noor khan Pathan vs. The State of Maharashtra and Ors. in CIVIL APPEAL NO. 7728 OF 2012 (para 28-30) that not allowing cross examination of evidence relied upon is a serious flaw and violation of principles of natural justice. 11.8. This conduct amounts to a blatant violation of the fundamenta…

SAMEER MUTREJA,GURGAON vs. JCIT (OSD), NEW DELHI

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

ITA 5098/DEL/2025[2014-15]Status: DisposedITAT Delhi02 Apr 2026AY 2014-15

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…has no evidentiary value and cannot be relied upon for making additions. It has been upheld by the Hon’ble Supreme Court of India in the case of M/s Andaman Timber Industries Vs. CCE (Civil Appeal No. 4228 of 2006) and CIT Vs. Odean Builders Pvt. Ltd. (2019) (418 ITR 315) and Hon’ble Supreme Court in the case of Ayaaub khan Noor khan Pathan vs. The State of Maharashtra and Ors. in CIVIL APPEAL NO. 7728 OF 2012 (para 28-30) that not allowing cross examination of evidence relied upon is a serious flaw and violation of principles of natural justice. 11.8. This conduct amounts to a blatant violation of the fundamenta…

SACHIN MUTREJA,GURGOAN vs. JOINT COMMISSIONER OF INCOME TAX (OSD), DELHI

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

ITA 4957/DEL/2025[2020-21]Status: DisposedITAT Delhi02 Apr 2026AY 2020-21

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…has no evidentiary value and cannot be relied upon for making additions. It has been upheld by the Hon’ble Supreme Court of India in the case of M/s Andaman Timber Industries Vs. CCE (Civil Appeal No. 4228 of 2006) and CIT Vs. Odean Builders Pvt. Ltd. (2019) (418 ITR 315) and Hon’ble Supreme Court in the case of Ayaaub khan Noor khan Pathan vs. The State of Maharashtra and Ors. in CIVIL APPEAL NO. 7728 OF 2012 (para 28-30) that not allowing cross examination of evidence relied upon is a serious flaw and violation of principles of natural justice. 11.8. This conduct amounts to a blatant violation of the fundamenta…

SACHIN MUTREJA,GURGOAN vs. JOINT COMMISSIONER OF INCOME TAX (OSD), NEW DELHI

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

ITA 4956/DEL/2025[2019-20]Status: DisposedITAT Delhi02 Apr 2026AY 2019-20

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…has no evidentiary value and cannot be relied upon for making additions. It has been upheld by the Hon’ble Supreme Court of India in the case of M/s Andaman Timber Industries Vs. CCE (Civil Appeal No. 4228 of 2006) and CIT Vs. Odean Builders Pvt. Ltd. (2019) (418 ITR 315) and Hon’ble Supreme Court in the case of Ayaaub khan Noor khan Pathan vs. The State of Maharashtra and Ors. in CIVIL APPEAL NO. 7728 OF 2012 (para 28-30) that not allowing cross examination of evidence relied upon is a serious flaw and violation of principles of natural justice. 11.8. This conduct amounts to a blatant violation of the fundamenta…

SACHIN MUTREJA,HARYANA vs. JCIT (OSD), DELHI

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

ITA 4955/DEL/2025[2018-19]Status: DisposedITAT Delhi02 Apr 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…has no evidentiary value and cannot be relied upon for making additions. It has been upheld by the Hon’ble Supreme Court of India in the case of M/s Andaman Timber Industries Vs. CCE (Civil Appeal No. 4228 of 2006) and CIT Vs. Odean Builders Pvt. Ltd. (2019) (418 ITR 315) and Hon’ble Supreme Court in the case of Ayaaub khan Noor khan Pathan vs. The State of Maharashtra and Ors. in CIVIL APPEAL NO. 7728 OF 2012 (para 28-30) that not allowing cross examination of evidence relied upon is a serious flaw and violation of principles of natural justice. 11.8. This conduct amounts to a blatant violation of the fundamenta…

SACHIN MUTREJA,GURGOAN vs. JOINT COMMISSIONER OF INCOME TAX (OSD), NEW DELHI

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

ITA 4954/DEL/2025[2017-18]Status: DisposedITAT Delhi02 Apr 2026AY 2017-18

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…has no evidentiary value and cannot be relied upon for making additions. It has been upheld by the Hon’ble Supreme Court of India in the case of M/s Andaman Timber Industries Vs. CCE (Civil Appeal No. 4228 of 2006) and CIT Vs. Odean Builders Pvt. Ltd. (2019) (418 ITR 315) and Hon’ble Supreme Court in the case of Ayaaub khan Noor khan Pathan vs. The State of Maharashtra and Ors. in CIVIL APPEAL NO. 7728 OF 2012 (para 28-30) that not allowing cross examination of evidence relied upon is a serious flaw and violation of principles of natural justice. 11.8. This conduct amounts to a blatant violation of the fundamenta…

SACHIN MUTREJA,GURGOAN vs. JOINT COMMISSIONER OF INCOME TAX, NEW DELHI

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

ITA 4953/DEL/2025[2016-17]Status: DisposedITAT Delhi02 Apr 2026AY 2016-17

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…has no evidentiary value and cannot be relied upon for making additions. It has been upheld by the Hon’ble Supreme Court of India in the case of M/s Andaman Timber Industries Vs. CCE (Civil Appeal No. 4228 of 2006) and CIT Vs. Odean Builders Pvt. Ltd. (2019) (418 ITR 315) and Hon’ble Supreme Court in the case of Ayaaub khan Noor khan Pathan vs. The State of Maharashtra and Ors. in CIVIL APPEAL NO. 7728 OF 2012 (para 28-30) that not allowing cross examination of evidence relied upon is a serious flaw and violation of principles of natural justice. 11.8. This conduct amounts to a blatant violation of the fundamenta…

SACHIN MUTREJA,GURGOAN vs. JOINT COMMISSIONER OF INCOME TAX, NEW DELHI

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

ITA 4952/DEL/2025[2015-16]Status: DisposedITAT Delhi02 Apr 2026AY 2015-16

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…has no evidentiary value and cannot be relied upon for making additions. It has been upheld by the Hon’ble Supreme Court of India in the case of M/s Andaman Timber Industries Vs. CCE (Civil Appeal No. 4228 of 2006) and CIT Vs. Odean Builders Pvt. Ltd. (2019) (418 ITR 315) and Hon’ble Supreme Court in the case of Ayaaub khan Noor khan Pathan vs. The State of Maharashtra and Ors. in CIVIL APPEAL NO. 7728 OF 2012 (para 28-30) that not allowing cross examination of evidence relied upon is a serious flaw and violation of principles of natural justice. 11.8. This conduct amounts to a blatant violation of the fundamenta…

SACHIN MUTREJA,HARYANA vs. JCIT(OSD), DELHI

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

ITA 4951/DEL/2025[2014-15]Status: DisposedITAT Delhi02 Apr 2026AY 2014-15

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…has no evidentiary value and cannot be relied upon for making additions. It has been upheld by the Hon’ble Supreme Court of India in the case of M/s Andaman Timber Industries Vs. CCE (Civil Appeal No. 4228 of 2006) and CIT Vs. Odean Builders Pvt. Ltd. (2019) (418 ITR 315) and Hon’ble Supreme Court in the case of Ayaaub khan Noor khan Pathan vs. The State of Maharashtra and Ors. in CIVIL APPEAL NO. 7728 OF 2012 (para 28-30) that not allowing cross examination of evidence relied upon is a serious flaw and violation of principles of natural justice. 11.8. This conduct amounts to a blatant violation of the fundamenta…

KRISHNA MALI,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(2),MUMBAI, MUMBAI

In the result, the appeals by the assessee for the assessment years

ITA 9479/MUM/2025[2019-20]Status: DisposedITAT Mumbai27 Mar 2026AY 2019-20

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailita No. 9477/Mum./2025

For Appellant: Shri Bharat KumarFor Respondent: Shri Ritesh Misra, CIT-DR
Section 132Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 9477/Mum./2025 ITA No. 9479/Mum./2025 (Assessment Year : 2017-18) (Assessment Year : 2019-20) ITA No. 9478/Mum./2025 (Assessment Year : 2018-19) Krishna Mali, 301/302, Ramdarshan K K Marg, Mumbai Central, Mumbai - 400008 ……………. Appellant PAN : CPGPM7867E v/s Assistant Commissioner of Income Tax, Central Circle – 4(2), 4th Floor, Cabin No.422, Kautilya Bhavan, BKC, ……………. Respondent Mumbai – 400051 Assessee by : Shri Bharat Kumar Revenue by : Shri Ritesh Mi…

KRISHNA MALI,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(2),MUMBAI, MUMBAI

In the result, the appeals by the assessee for the assessment years

ITA 9478/MUM/2025[2018-19]Status: DisposedITAT Mumbai27 Mar 2026AY 2018-19

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailita No. 9477/Mum./2025

For Appellant: Shri Bharat KumarFor Respondent: Shri Ritesh Misra, CIT-DR
Section 132Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 9477/Mum./2025 ITA No. 9479/Mum./2025 (Assessment Year : 2017-18) (Assessment Year : 2019-20) ITA No. 9478/Mum./2025 (Assessment Year : 2018-19) Krishna Mali, 301/302, Ramdarshan K K Marg, Mumbai Central, Mumbai - 400008 ……………. Appellant PAN : CPGPM7867E v/s Assistant Commissioner of Income Tax, Central Circle – 4(2), 4th Floor, Cabin No.422, Kautilya Bhavan, BKC, ……………. Respondent Mumbai – 400051 Assessee by : Shri Bharat Kumar Revenue by : Shri Ritesh Mi…

KRISHNA MALI,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(2),MUMBAI, MUMBAI

In the result, the appeals by the assessee for the assessment years

ITA 9477/MUM/2025[2017-18]Status: DisposedITAT Mumbai27 Mar 2026AY 2017-18

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailita No. 9477/Mum./2025

For Appellant: Shri Bharat KumarFor Respondent: Shri Ritesh Misra, CIT-DR
Section 132Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 9477/Mum./2025 ITA No. 9479/Mum./2025 (Assessment Year : 2017-18) (Assessment Year : 2019-20) ITA No. 9478/Mum./2025 (Assessment Year : 2018-19) Krishna Mali, 301/302, Ramdarshan K K Marg, Mumbai Central, Mumbai - 400008 ……………. Appellant PAN : CPGPM7867E v/s Assistant Commissioner of Income Tax, Central Circle – 4(2), 4th Floor, Cabin No.422, Kautilya Bhavan, BKC, ……………. Respondent Mumbai – 400051 Assessee by : Shri Bharat Kumar Revenue by : Shri Ritesh Mi…

KIRAM ATMARAM SINGHANIA,MUMBAI vs. DCIT, CENTRAL CIRCLE 4(2), MUMBIA

In the result, the appeals by the assessee for the assessment years

ITA 5597/MUM/2025[2020-21]Status: DisposedITAT Mumbai27 Mar 2026AY 2020-21

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Bharat KumarFor Respondent: Shri Ritesh Misra, CIT-DR
Section 132Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.5597/MUM/2025 (Assessment Year: 2019-20) (Assessment Year: 2020-21) Kiran Atmaram Singhania, Shop No.18 Pratapmane HSG Complex, Near Rajan pada Winking R Malad West, Mumbai - 400064 ............... Appellant PAN : AAYPS5668Q v/s Deputy Commissioner of Income Tax, Central Circle – 4(2), Kautilya Bhawan, C 41-43, Avenue 3, Near Videsh Bhavan, ……………… Respondent G Block BKC, Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai – 400051 Assessee by : Shri Bharat…

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