CIT v. Odeon Builders Pvt. ltd.

418 ITR 315Supreme Court of India2019#179 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.

408

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 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.

Ashok Hanjaji Mali, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle 4(2), Mumbai

ITA 7804/MUM/2025[2019-2020]Status: DisposedITAT Mumbai27 Feb 2026AY 2019-2020

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

Section 132Section 153Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI JAGADISH, ACCOUNTANT MEMBER ITA Nos. 7803 & 7804/Mum/2025 A.Ys: 2018-19 & 2019-20 Ashok Hanjaji Mali Vs. ACIT, Income Tax Central 20, Rangoli Time Complex, Circle 4(2), Mumbai Dr. B. S. Ambedkar Road, Parel (East), Mumbai – 400012 PAN/GIR No. ANBPM7350B (Applicant) (Respondent) ITA Nos. 8406, 8407& 8408/Mum/2025 A.Ys: 2017-18, 2018-19& 2019-20 Abdullatif Ibrahim Vs. DCIT, Central Circle, Mumbai Badarpura Room No. 06, Mohammed Umar Rajab Road, 71, Morland Road, Mumbai Central, Mumbai – 400008. PAN…

Ashok Hanjaji Mali, Mumbai vs. The Assistant Commissioner of Income Tax Central Circle 4(2)Mumbai, Mumbai

ITA 7803/MUM/2025[2018-2019]Status: DisposedITAT Mumbai27 Feb 2026AY 2018-2019

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

Section 132Section 153Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI JAGADISH, ACCOUNTANT MEMBER ITA Nos. 7803 & 7804/Mum/2025 A.Ys: 2018-19 & 2019-20 Ashok Hanjaji Mali Vs. ACIT, Income Tax Central 20, Rangoli Time Complex, Circle 4(2), Mumbai Dr. B. S. Ambedkar Road, Parel (East), Mumbai – 400012 PAN/GIR No. ANBPM7350B (Applicant) (Respondent) ITA Nos. 8406, 8407& 8408/Mum/2025 A.Ys: 2017-18, 2018-19& 2019-20 Abdullatif Ibrahim Vs. DCIT, Central Circle, Mumbai Badarpura Room No. 06, Mohammed Umar Rajab Road, 71, Morland Road, Mumbai Central, Mumbai – 400008. PAN…

Jain Sanjaykumar Sohanraj HUF, Mumbai vs. DCIT Central Circle, Mumbai

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

ITA 7114/MUM/2025[2020-21]Status: DisposedITAT Mumbai27 Feb 2026AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Bijayananda Pruseth

Section 132(4)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No.7113 & 7114/Mum/2025 (Assessment Year: 2019-20& 2020-21) Jain Sanjaykumar Vs. DCIT, Central Circle, Sohanraj HUF Mumbai 1402, B Wing, Pratiksha Tower, R. S. Nimkar Marg, Grant Road, Mumbai – 400008. PAN/GIR No. AAEHJ4564J (Applicant) (Respondent) Assesseeby Shri Bharat Kumar Revenue by Shri Vivek permpurna, CIT DR Date of Hearing 26.02.2026 Date of Pronouncement 27.02.2026 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appealshave been filed…

Jain Sanjaykumar Sohanraj HUF, Mumbai vs. DCIT, Central Circle, Mumbai

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

ITA 7113/MUM/2025[2019-20]Status: DisposedITAT Mumbai27 Feb 2026AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Bijayananda Pruseth

Section 132(4)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No.7113 & 7114/Mum/2025 (Assessment Year: 2019-20& 2020-21) Jain Sanjaykumar Vs. DCIT, Central Circle, Sohanraj HUF Mumbai 1402, B Wing, Pratiksha Tower, R. S. Nimkar Marg, Grant Road, Mumbai – 400008. PAN/GIR No. AAEHJ4564J (Applicant) (Respondent) Assesseeby Shri Bharat Kumar Revenue by Shri Vivek permpurna, CIT DR Date of Hearing 26.02.2026 Date of Pronouncement 27.02.2026 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appealshave been filed…

ITO-WD-1(2)(1), Ahmedabad vs. Avs Corporation, Ahmedabad

In the result, all the three appeals of the Revenue stand dismissed

ITA 1627/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Feb 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Ms. Nupur Shah, ARFor Respondent: Shri Alpesh Parmar, CIT-DR &
Section 115BSection 143(1)Section 147Section 148Section 250Section 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ# / $%थ# / ment Appellant बनाम/vs. Respondent Year(s) 1. 1627/Ahd/2024 2017-18 The ITO AVS Corporation Ward-1(2)(1) 2/D River View Ahmedabad Apartment Ashram Road Navrangpura Ahmedabad – 380 009 PAN: ABAFA 5312 Q (Assessee) (Revenue) 1620/Ahd/2024 2. 2018-19 Revenue A…

ITO-WD-1(2)(1), Ahmedabad vs. Avs Corporation, Ahmedabad

In the result, all the three appeals of the Revenue stand dismissed

ITA 1621/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad26 Feb 2026AY 2019-20

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Ms. Nupur Shah, ARFor Respondent: Shri Alpesh Parmar, CIT-DR &
Section 115BSection 143(1)Section 147Section 148Section 250Section 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ# / $%थ# / ment Appellant बनाम/vs. Respondent Year(s) 1. 1627/Ahd/2024 2017-18 The ITO AVS Corporation Ward-1(2)(1) 2/D River View Ahmedabad Apartment Ashram Road Navrangpura Ahmedabad – 380 009 PAN: ABAFA 5312 Q (Assessee) (Revenue) 1620/Ahd/2024 2. 2018-19 Revenue A…

ITO-WD-1(2)(1), Ahmedabad vs. Avs Corporation, Ahmedabad

In the result, all the three appeals of the Revenue stand dismissed

ITA 1620/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad26 Feb 2026AY 2018-19

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Ms. Nupur Shah, ARFor Respondent: Shri Alpesh Parmar, CIT-DR &
Section 115BSection 143(1)Section 147Section 148Section 250Section 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ# / $%थ# / ment Appellant बनाम/vs. Respondent Year(s) 1. 1627/Ahd/2024 2017-18 The ITO AVS Corporation Ward-1(2)(1) 2/D River View Ahmedabad Apartment Ashram Road Navrangpura Ahmedabad – 380 009 PAN: ABAFA 5312 Q (Assessee) (Revenue) 1620/Ahd/2024 2. 2018-19 Revenue A…

Jesaram Purohit, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

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

ITA 8345/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Feb 2026AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the case in law, L.d
Section 132Section 132(4)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 8344, 8345 & 8346/Mum/2025 A.Y:2017-18, 2018-19 & 2019-20 Jesaram Purohit Vs. DCIT- Central Circle 4(2), Room No. 406, 4th Floor, Mumbai Shyam Sunder Building, Kautilya Bhavan, C41-43, Keshavrao Kadam Marg, Avenue 3, near Videsh Mumbai Central H.O. Bhavan, G Block BKC, Mumbai - 400008 Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra Mumbai 400051 PAN/GIR No.BPGPP7664R (Applicant) (Respondent) Assessee by Shri Bharat Kumar Revenue by S…

Juararam Chogaji Purohit, Mumbai vs. DCIT Central Circle, Mumbai

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

ITA 8193/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Feb 2026AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the case in law
Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 8191, 8192 & 8193/Mum/2025 A.Y:2017-2018, 2018-19 & 2019-20 Juararam Chogaji Purohit Vs. DCIT- Central Circle 4(2), Shiv Textiles 62, Topiwala Mumbai Mansion, Shop No. 2, Kautilya Bhavan, C41-43, Kamathipura 7th Lane, M.R. Avenue 3, near Videsh Road, Mumbai Central H.O. Bhavan, G Block BKC, Mumbai - 400008 Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra Mumbai 400051 PAN/GIR No.AADPP3207H (Applicant) (Respondent) Assessee by Shri Bha…

Juararam Chogaji Purohit, Mumbai vs. DCIT Central Circle 4(2), Mumbai

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

ITA 8192/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the case in law
Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 8191, 8192 & 8193/Mum/2025 A.Y:2017-2018, 2018-19 & 2019-20 Juararam Chogaji Purohit Vs. DCIT- Central Circle 4(2), Shiv Textiles 62, Topiwala Mumbai Mansion, Shop No. 2, Kautilya Bhavan, C41-43, Kamathipura 7th Lane, M.R. Avenue 3, near Videsh Road, Mumbai Central H.O. Bhavan, G Block BKC, Mumbai - 400008 Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra Mumbai 400051 PAN/GIR No.AADPP3207H (Applicant) (Respondent) Assessee by Shri Bha…

Juararam Chogaji Purohit, Mumbai vs. DCIT Central Circle 4(2), Mumbai

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

ITA 8191/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the case in law
Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 8191, 8192 & 8193/Mum/2025 A.Y:2017-2018, 2018-19 & 2019-20 Juararam Chogaji Purohit Vs. DCIT- Central Circle 4(2), Shiv Textiles 62, Topiwala Mumbai Mansion, Shop No. 2, Kautilya Bhavan, C41-43, Kamathipura 7th Lane, M.R. Avenue 3, near Videsh Road, Mumbai Central H.O. Bhavan, G Block BKC, Mumbai - 400008 Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra Mumbai 400051 PAN/GIR No.AADPP3207H (Applicant) (Respondent) Assessee by Shri Bha…

Ummesalma Huzefa Ghadiali, Mumbai vs. DCIT-Central Circle 4(2), Mumbai

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

ITA 8187/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Feb 2026AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the Appellant's case and in law the Id. CIT
Section 132(4)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 8185, 8186 & 8187/Mum/2025 A.Y:2017-18, 2018-19 & 2019-20 Ummesalma Huzefa Vs. DCIT- Central Circle 4(2), Ghadiali Mumbai Flat No. 1601, Opus, Kautilya Bhavan, Wallace Fortuna, Mumbai 400051 Shivdas Champsi Road, Mazgaon, Mazgaon, S.O. Mumbai -- 400010 PAN/GIR No.ADYPG7112L (Applicant) (Respondent) Assessee by Shri Pratik Jain Revenue by Shri Vivek Perampurna, CIT DR& Shri Akhtar H Ansari SR DR Date of Hearing 24.02.2026 Date of Pronouncement 26.02.202…

Ummesalma Huzefa Ghadiali, Mumbai vs. DCIT-Central Circle 4(2), Mumbai

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

ITA 8186/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the Appellant's case and in law the Id. CIT
Section 132(4)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 8185, 8186 & 8187/Mum/2025 A.Y:2017-18, 2018-19 & 2019-20 Ummesalma Huzefa Vs. DCIT- Central Circle 4(2), Ghadiali Mumbai Flat No. 1601, Opus, Kautilya Bhavan, Wallace Fortuna, Mumbai 400051 Shivdas Champsi Road, Mazgaon, Mazgaon, S.O. Mumbai -- 400010 PAN/GIR No.ADYPG7112L (Applicant) (Respondent) Assessee by Shri Pratik Jain Revenue by Shri Vivek Perampurna, CIT DR& Shri Akhtar H Ansari SR DR Date of Hearing 24.02.2026 Date of Pronouncement 26.02.202…

Jinal Akshay Jain, Mumbai vs. Deputy Commissioner of Income-Tax (DCIT), Central Circle-4(2), Mumbai

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

ITA 6737/MUM/2025[2020-21]Status: DisposedITAT Mumbai26 Feb 2026AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. This appeal is directed against the
Section 132Section 132(4)Section 143(3)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 6736 & 6737/Mum/2025 A.Y:2019-20 & 2020-21 Jinal Akshay Jain Vs. DCIT- Central Circle 4(2), B/1, 303, Sukh Sagar Mumbai Apartment Ganjawala DCIT- Central Circle 4(2), Compound, Dr. D.B.Marg 19th Floor, Air India Opp Reliance Super Mumbai Building, Nariman Point Mumbai - 400008 Mumbai 400021 PAN/GIR No. BPTPJ8100F (Applicant) (Respondent) Assessee by Shri Kamlesh Jain Revenue by Shri Vivek Perampurna, CIT DR Date of Hearing 24.02.2026 Date of Pronouncem…

Jinal Akshay Jain, Mumbai vs. Deputy Commissioner of Income-Tax (DCIT), Central Circle-4(2), Mumbai

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

ITA 6736/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Feb 2026AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. This appeal is directed against the
Section 132Section 132(4)Section 143(3)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 6736 & 6737/Mum/2025 A.Y:2019-20 & 2020-21 Jinal Akshay Jain Vs. DCIT- Central Circle 4(2), B/1, 303, Sukh Sagar Mumbai Apartment Ganjawala DCIT- Central Circle 4(2), Compound, Dr. D.B.Marg 19th Floor, Air India Opp Reliance Super Mumbai Building, Nariman Point Mumbai - 400008 Mumbai 400021 PAN/GIR No. BPTPJ8100F (Applicant) (Respondent) Assessee by Shri Kamlesh Jain Revenue by Shri Vivek Perampurna, CIT DR Date of Hearing 24.02.2026 Date of Pronouncem…

Bhagwanti Lalitkumar Jain, Mumbai vs. ACIT, Central Circle 4(2), Mumbai

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

ITA 8656/MUM/2025[2018-19]Status: DisposedITAT Mumbai25 Feb 2026AY 2018-19

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 115BSection 132Section 143(2)Section 147Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.8655 & 8656/Mum/2025 (Assessment Years: 2019-20 & 2018-19) Ms. Bhagwanti Lalitkumar Jain, The Asst. C.I.T., A-1502/03/04, 15th Floor, Central Circle 4(2) Room No.1918, 19th Floor, Shankar Seth Palace, Nana Chowk, Vs. Mumbai-400008. Air India Building, Nariman Point, Mumbai – 400021. PAN: ACVPJ3322R (Appellant) (Respondent) : : Shri M. B. Sanghvi, AR Assessee by Respondent by : Shri Arun Kanti Datta, CIT-DR Date of Hearing : 19.02.2026 Date of Pronouncement : 25.02.2026 O R D E R Per Ka…

Bhagwanti Lalitkumar Jain, Mumbai vs. ACIT, Central Circle 4(2), Mumbai

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

ITA 8655/MUM/2025[2019-20]Status: DisposedITAT Mumbai25 Feb 2026AY 2019-20

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 115BSection 132Section 143(2)Section 147Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.8655 & 8656/Mum/2025 (Assessment Years: 2019-20 & 2018-19) Ms. Bhagwanti Lalitkumar Jain, The Asst. C.I.T., A-1502/03/04, 15th Floor, Central Circle 4(2) Room No.1918, 19th Floor, Shankar Seth Palace, Nana Chowk, Vs. Mumbai-400008. Air India Building, Nariman Point, Mumbai – 400021. PAN: ACVPJ3322R (Appellant) (Respondent) : : Shri M. B. Sanghvi, AR Assessee by Respondent by : Shri Arun Kanti Datta, CIT-DR Date of Hearing : 19.02.2026 Date of Pronouncement : 25.02.2026 O R D E R Per Ka…

Dinesh Jawaraji Parihar, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 4(2), Mumbai

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

ITA 5634/MUM/2025[2019-20]Status: DisposedITAT Mumbai24 Feb 2026AY 2019-20

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Umashankar Prasad, CIT-DR
Section 132Section 143(2)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.5629, 5633 & 5634/Mum/2025 (Assessment Years: 2017-18, 2018-19 & 2019-20) Mr. Dinesh Jawaraji Parihar, Assistant Commissioner of Income 203, 2nd Floor, Tiranga Bldg., B Wing, Tax, Vs. Kamathipura 2nd Lane, Kamathipura, Central Circle-4(2), Mumbai – 400 008 Mumbai PAN:ARJPP2808B (Appellant) (Respondent) : : Ms. Rutuja Pawar, AR Assessee by Respondent by : Shri Umashankar Prasad, CIT-DR Date of Hearing : 28.01.2026 Date of Pronouncement : 24.02.2026 O R D E R Per Kavitha Rajagopal, JM…

Dinesh Jawaraji Parihar, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 4(2), Mumbai

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

ITA 5633/MUM/2025[2018-19]Status: DisposedITAT Mumbai24 Feb 2026AY 2018-19

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Umashankar Prasad, CIT-DR
Section 132Section 143(2)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.5629, 5633 & 5634/Mum/2025 (Assessment Years: 2017-18, 2018-19 & 2019-20) Mr. Dinesh Jawaraji Parihar, Assistant Commissioner of Income 203, 2nd Floor, Tiranga Bldg., B Wing, Tax, Vs. Kamathipura 2nd Lane, Kamathipura, Central Circle-4(2), Mumbai – 400 008 Mumbai PAN:ARJPP2808B (Appellant) (Respondent) : : Ms. Rutuja Pawar, AR Assessee by Respondent by : Shri Umashankar Prasad, CIT-DR Date of Hearing : 28.01.2026 Date of Pronouncement : 24.02.2026 O R D E R Per Kavitha Rajagopal, JM…

Sejal Paresh Chopra, Mumbai Maharahstra vs. Central Circle 4(2) ACIT Assistant Commissioner of Income Tax, Mumbai Maharashtra

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

ITA 7062/MUM/2025[2020-21]Status: DisposedITAT Mumbai23 Feb 2026AY 2020-21

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Vivek Perampurna, CIT-DR
Section 132Section 142(1)Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.7061 & 7062/Mum/2025 (Assessment Years: 2019-20 & 2020-21) Ms. Sejal Paresh Chopra, Assistant Commissioner of Income 1206, 12th Floor, Tax, Shaad Heights, Central Circle 4(2), 7 & 8, Kamathipura, Kautilya Bhawan, C 41-43, Mumbai- 400 008 Vs. Avenue 3, Near Videsh Bhavan, G Block BKC, Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai – 400 051 PAN: BBLPC4340L (Appellant) : (Respondent) Assessee by : Shri Vimal Punmiya, AR Respondent by : Shri Vivek Perampurna, CIT-DR Date of Hearing…