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.

Sejal Paresh Chopra, Mumbai Maharashtra 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 7061/MUM/2025[2019-20]Status: DisposedITAT Mumbai23 Feb 2026AY 2019-20

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…

Shri Jalaram Tararam Purohit, Mumbai vs. ACIT, CC-4(2), Mumbai

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

ITA 6062/MUM/2025[2019-20]Status: DisposedITAT Mumbai18 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.6061/Mum/2025 (A.Y: 2018-19) & Jalaram Tararam Purohit Vs. Asst. Comm. of Income Rachana Electronics, Shop Tax, Central Cir. 4(2), No. 164, 3rd Floor, Mumbai Rubberwala House, DR.A. ACIT Cent. Cir. 4(2), Nair Road, OPP. Agripada Kautalya Bhavan, BKC, Police Mumbai - 400051 Mumbai - 400008 PAN/GIR No. BAHPP8046B (Applicant) (Respondent) Assesseeby ShriJitendra Singh Revenue by Ms. Kavitha Kaushik,Sr.DR. Date of Hearing 28.01.2026 Date of Pronouncement…

Shri Jalaram Tararam Purohit, Mumbai vs. ACIT, CC-4(2), Mumbai

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

ITA 6061/MUM/2025[2018-19]Status: DisposedITAT Mumbai18 Feb 2026AY 2018-19

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.6061/Mum/2025 (A.Y: 2018-19) & Jalaram Tararam Purohit Vs. Asst. Comm. of Income Rachana Electronics, Shop Tax, Central Cir. 4(2), No. 164, 3rd Floor, Mumbai Rubberwala House, DR.A. ACIT Cent. Cir. 4(2), Nair Road, OPP. Agripada Kautalya Bhavan, BKC, Police Mumbai - 400051 Mumbai - 400008 PAN/GIR No. BAHPP8046B (Applicant) (Respondent) Assesseeby ShriJitendra Singh Revenue by Ms. Kavitha Kaushik,Sr.DR. Date of Hearing 28.01.2026 Date of Pronouncement…

Shri Jalaram Tararam Purohit, Mumbai vs. ACIT, CC-4(2), Mumbai

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

ITA 6060/MUM/2025[2017-18]Status: DisposedITAT Mumbai18 Feb 2026AY 2017-18

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.6061/Mum/2025 (A.Y: 2018-19) & Jalaram Tararam Purohit Vs. Asst. Comm. of Income Rachana Electronics, Shop Tax, Central Cir. 4(2), No. 164, 3rd Floor, Mumbai Rubberwala House, DR.A. ACIT Cent. Cir. 4(2), Nair Road, OPP. Agripada Kautalya Bhavan, BKC, Police Mumbai - 400051 Mumbai - 400008 PAN/GIR No. BAHPP8046B (Applicant) (Respondent) Assesseeby ShriJitendra Singh Revenue by Ms. Kavitha Kaushik,Sr.DR. Date of Hearing 28.01.2026 Date of Pronouncement…

DCIT, Central Cir-1(4), Kolkata vs. Parvati Resources Pvt Ltd, Kolkata

Appeal of the revenue is dismissed

ITA 1676/KOL/2025[2012-13]Status: DisposedITAT Kolkata17 Feb 2026AY 2012-13

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 131Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 264Section 68

…rmation without giving any cross examination to the assessee and held that no addition can be made on the basis of information from third party by relying on the decision of Hon’ble Apex Court in the case of CIT Vs. Odeon Builders Pvt. Ltd. reported in (2019) 418 ITR 315. 6. After hearing the rival contentions and perusing the material available on record, we find that the assessee has borrowed money from the sister concern during the year amounting to Rs. 1,85,00,000/-. We note that the assessee and the lender group company has common directors. We note that all the details comprised name, address, PAN, confirma…

Chetan Mafatlal Chopra, Mumbai vs. DCIT Central Circle 4(2), Mumbai

ITA 7202/MUM/2025[2018-19]Status: DisposedITAT Mumbai13 Feb 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Bharat Kumar, CAFor Respondent: Shri R A Dhyani, (CIT D.R.)
Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.7202 & 7203/M/2025 Assessment Year: 2018-19 & 2019-20 Chetan Mafatlal Chopra, DCIT Central Circle 4(2), 169/138, 4th Floor Panchsheel Kautilya Bhawan, C41- Niwas, 5th Kamathipura, 43, Avenue 3, near Videsh Vs. Mumbai -40008 Bhavan, G Block BKC, Gilban Area, Bandra Kurla PAN –AMBPC3570C Complex, Bandra East, Mumbai – 400051. (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar, CA Revenue by : Shri R A Dhyani, (CIT D.R.) Date of Hea…

Ishwarlal Jawahara Ram Purohit, Mumbai vs. DCIT Central Circle 4(2), Mumbai

ITA 7198/MUM/2025[2019-20]Status: DisposedITAT Mumbai13 Feb 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Bharat Kumar, Ld. CAFor Respondent: Shri R A Dhyani, (CIT D.R.)
Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 7196 & 7197 & 7198/M/2025 Assessment Year: 2017-18 & 2018-19 & 2019-20 Ishwarlal Javahara Ram DCIT Central Circle 4(2), Purohit, Kautilya Bhawan, C41-43, Room.no. 416, 4th Floor, Avenue 3, near Videsh Sindhu Sagar Buldg, Near Bhavan, G Block BKC, Vs. Bellasis Bit Chawl, Mumbai Gilban Area, Bandra Kurla Central, HO Mumbai, Complex, Bandra East, Mumbai -40008 Mumbai – 400051. PAN –BDYPP5966N (Appellant) (Respondent) Present for: Assessee by : Shri…

Ishwarlal Jawahara Ram Purohit, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

ITA 7197/MUM/2025[2018-19]Status: DisposedITAT Mumbai13 Feb 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Bharat Kumar, Ld. CAFor Respondent: Shri R A Dhyani, (CIT D.R.)
Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 7196 & 7197 & 7198/M/2025 Assessment Year: 2017-18 & 2018-19 & 2019-20 Ishwarlal Javahara Ram DCIT Central Circle 4(2), Purohit, Kautilya Bhawan, C41-43, Room.no. 416, 4th Floor, Avenue 3, near Videsh Sindhu Sagar Buldg, Near Bhavan, G Block BKC, Vs. Bellasis Bit Chawl, Mumbai Gilban Area, Bandra Kurla Central, HO Mumbai, Complex, Bandra East, Mumbai -40008 Mumbai – 400051. PAN –BDYPP5966N (Appellant) (Respondent) Present for: Assessee by : Shri…

Ishwarlal Javahara Ram Purohit, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

ITA 7196/MUM/2025[2017-18]Status: DisposedITAT Mumbai13 Feb 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Bharat Kumar, Ld. CAFor Respondent: Shri R A Dhyani, (CIT D.R.)
Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 7196 & 7197 & 7198/M/2025 Assessment Year: 2017-18 & 2018-19 & 2019-20 Ishwarlal Javahara Ram DCIT Central Circle 4(2), Purohit, Kautilya Bhawan, C41-43, Room.no. 416, 4th Floor, Avenue 3, near Videsh Sindhu Sagar Buldg, Near Bhavan, G Block BKC, Vs. Bellasis Bit Chawl, Mumbai Gilban Area, Bandra Kurla Central, HO Mumbai, Complex, Bandra East, Mumbai -40008 Mumbai – 400051. PAN –BDYPP5966N (Appellant) (Respondent) Present for: Assessee by : Shri…

Pushpa Vikas Jain, Mumbai Maharashtra vs. Central Circle 4(2) ACIT Mumbai, Assistant Commissioner of Income Tax, Mumbai Maharashtra

ITA 7098/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Feb 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Vimal Punmiya, CAFor Respondent: Shri R A Dhyani, (CIT DR)
Section 132Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.7095 & 7096/M/2025 Assessment Year: 2019-20 & 2020-21 Pinkydevi Mahendrakumar Central Circle 4(2) ACIT Jain, Assistant Commissioner Flat No. 1604, 16th Floor, of Income Tax, Central Avenue Bldg, Dr. D B Kautilya Bhawan, C41-43, Marg, Mumbai Central, Mumbai Vs. Avenue 3, near Videsh – 400008. Bhavan, G Block BKC, PAN – ADDPJ7620. Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra 400051. (Appellant) (Respondent) ITA No.7097 & 7098/…

Pushpa Vikas Jain, Mumbai, Maharashtra vs. Central Circle 4(2) ACIT Mumbai, Assistant Commissioner of Income Tax, Mumbai Maharashtra

ITA 7097/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Feb 2026AY 2019-20
Section 132Section 153CSection 250

…ORDER Per : Narender Kumar Choudhry, Judicial Member: These appeals have been preferred by the Assessee against the composite orders dated 22.08.2025 and 13.08.2025 qua Pinkydevi Mahendrakumar Jain and Pushpa Vikas Jain respectively, impugned herein, passed by Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short `the Act') for the A.Y. 2019-20 and 2020-21. 2. As these appeals under consideration are having involved identical facts and issues, except variation in amounts and therefore, for the sake of brevity and convenience, the same were heard togethe…

Pinkydevi Mahendrakumar Jain, Mumbai Maharashtra vs. Central Circle 4(2) ACIT Assistant Commissioner of Income Tax, Mumbai Maharashtra

ITA 7096/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Feb 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Vimal Punmiya, CAFor Respondent: Shri R A Dhyani, (CIT DR)
Section 132Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.7095 & 7096/M/2025 Assessment Year: 2019-20 & 2020-21 Pinkydevi Mahendrakumar Central Circle 4(2) ACIT Jain, Assistant Commissioner Flat No. 1604, 16th Floor, of Income Tax, Central Avenue Bldg, Dr. D B Kautilya Bhawan, C41-43, Marg, Mumbai Central, Mumbai Vs. Avenue 3, near Videsh – 400008. Bhavan, G Block BKC, PAN – ADDPJ7620. Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra 400051. (Appellant) (Respondent) ITA No.7097 & 7098/…

Pinkydevi Mahendrakumar Jain, Mumbai Maharashtra vs. Central Circle 4(2) ACIT Assistant Commissioner of Income Tax, Mumbai Maharashtra

ITA 7095/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Feb 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Vimal Punmiya, CAFor Respondent: Shri R A Dhyani, (CIT DR)
Section 132Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.7095 & 7096/M/2025 Assessment Year: 2019-20 & 2020-21 Pinkydevi Mahendrakumar Central Circle 4(2) ACIT Jain, Assistant Commissioner Flat No. 1604, 16th Floor, of Income Tax, Central Avenue Bldg, Dr. D B Kautilya Bhawan, C41-43, Marg, Mumbai Central, Mumbai Vs. Avenue 3, near Videsh – 400008. Bhavan, G Block BKC, PAN – ADDPJ7620. Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra 400051. (Appellant) (Respondent) ITA No.7097 & 7098/…

Bharati Jayanti Jain, Mumbai vs. ACIT Central Circle 4(2), Mumbai

In the result, all the appeals filed by the assessee stands allowed

ITA 7321/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Feb 2026AY 2018-19

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 250Section 254(1)Section 69

…Bharti Jayanti Jain (AY 2017-18 to 2019-20) ITA Nos. 7323, 7321 & 7322/Mum/2025 IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 7323/MUM/2025 (AY: 2017-18) ITA No. 7321/MUM/2025 (AY: 2018-19) ITA No. 7322/MUM/2025 (AY: 2019-20) (Physical hearing) Bharti Jayanti Jain 407, Bombay Market Co. Op. Hsg. So., Tardeo, Mumbai-400 034. PAN : AVQPS7620B Appellant / Assessee Assessee by Revenue by Date of Institution Date of hearing Date of pronouncement ACIT, Central Circle – 4(2), Mumbai Vs Room No. 1918, 19th Floor, Air India Bui…

Veena Hiralal Mehta, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, both the appeals under consideration stand allowed

ITA 5492/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Feb 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Bharat Kumar, Ld. CAFor Respondent: Shri Vivek Perampurna, (Ld. CIT- D.R.)
Section 131Section 132Section 153Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.5492 & 5493/M/2025 Assessment Year: 2018-19 & 2019-20 Veena Hiralal Mehta, DCIT Central Circle 4(2), D-4, 2nd Floor Shatrujay Darshan, Kautilya Bhawan, C41-43, Motisha Lane Byculla, Mumbai – Avenue 3, near Videsh Vs. 400027 Bhavan, G Block BKC, Gilban PAN – AAGPM3711Q Area, Bandra Kurla Complex, Bandra East, Mumbai – 400051. (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar, Ld. CA Revenue by : Shri Vivek Perampurna, (Ld. CIT- D…

ACIT 15(1)(1), Mumbai vs. Escon Elevators Private Limited, Navi Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 2882/CHNY/2025[2010-11]Status: DisposedITAT Chennai04 Feb 2026AY 2010-11

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: NoneFor Respondent: Mr.K. Ilaiyaraja, Addl.CIT
Section 143(3)Section 69C

…ependent enquiry by AO, and without giving a copy of it to assessee renders the addition/disallowance bad in law. For such a proposition, we rely on the decision of the Hon’ble Supreme Court in the case of CIT v. Odeon Builders Pvt. Ltd. reported in [2019] 418 ITR 315 (SC), wherein, it was held that the addition/disallowance made solely on third party information [like in this case] without applying it to further scrutiny and denying cross-examination of such third party, renders the addition/disallowance bad in law. It would be gainful to refer the decision of the Hon’ble Supreme Court in the case of Odeon…

Mystical Constructions Private Limited, Mumbai vs. DCIT Circle 5(2)(1), Mumbai

In the result, the appeal is Allowed

ITA 5222/MUM/2024[2011-12]Status: DisposedITAT Mumbai02 Feb 2026AY 2011-12

Bench: Shri Sandeep Gosain & Shri Girish Agrawalι.Τ.Α. No.5222/Mum/2024 A.Y: 2011-12 Mystical Pvt Ltd Constructions A 603, A1 Akbar Bldg, Pe Road, Momin Nagar, Jogeswari (W), Mumbai - 400102 Pan - Aaccn5191N (Appellant) Vs Dcit, Circle 5(2)(1) Aayakar Bhawan, Mumbai. (Respondent) Assessee By Ms. Simran Dhawan A/W Mr. Ravi Gantara Revenue By Shri Umashankar Prasad, Cit Dr Date Of Hearing 04.11.2025 Date Of Pronouncement 02.02.2026 Order Per: Shri. Sandeep Gosain, J.M.: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dt. 06.08.2025 Passed Under Section 250 Of The Income Tax Act, 1961 ('The Act'), By The National Faceless Appeal Centre (Nfac) / Cit(A) For The

Section 132Section 143(3)Section 147Section 148Section 153CSection 250Section 271(1)Section 274

…de the basis of the impugned order is a serious flaw which makes the order nullity inasmuch as it amounted to violation of principles of natural justice because of which the assessee was adversely affected. 9.2. In the case of CIT Vs Odeon Builders P Limited (418 ITR 315 (SC)], the Hon'ble Supreme Court took note of the fact that the AO had disallowed certain portion of purchases made by assessee and the entire disallowance was based on third party information gathered by Investigation Wing of Department, which had not been independently subjected to further verification by Assessing Officer and he had not provid…

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

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

ITA 7647/MUM/2025[2019-2020]Status: DisposedITAT Mumbai30 Jan 2026AY 2019-2020

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

Section 153CSection 292CSection 65BSection 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. 7646 & 7647/Mum/2025 A.Y:2018-19 & 2019-20 Jora Ram Mali Vs. ACIT, Circle – 4(2) Room No. 62, 2nd Floor, 4th Floor, Cabin No. 422, Mervanji Chawl, I Main kautilya Bhavan, BKC, Mervanji St. Parel Mumbai – 400051. Mumbai – BPMPM3526F PAN/GIR No. BPMPM3526F (Applicant) (Respondent) Assessee by Shri Bharat Kumar Revenue by Shri Vivek Perampurna, CIT DR Date of Hearing 22.01.2026 Date of Pronouncement 28.01.2026 आदेश / ORDER PER SANDEEP GOSAIN, JM: The pres…

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

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

ITA 7646/MUM/2025[2018-2019]Status: DisposedITAT Mumbai30 Jan 2026AY 2018-2019

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

Section 153CSection 292CSection 65BSection 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. 7646 & 7647/Mum/2025 A.Y:2018-19 & 2019-20 Jora Ram Mali Vs. ACIT, Circle – 4(2) Room No. 62, 2nd Floor, 4th Floor, Cabin No. 422, Mervanji Chawl, I Main kautilya Bhavan, BKC, Mervanji St. Parel Mumbai – 400051. Mumbai – BPMPM3526F PAN/GIR No. BPMPM3526F (Applicant) (Respondent) Assessee by Shri Bharat Kumar Revenue by Shri Vivek Perampurna, CIT DR Date of Hearing 22.01.2026 Date of Pronouncement 28.01.2026 आदेश / ORDER PER SANDEEP GOSAIN, JM: The pres…

Vijaykumar Hiralal Mehta, Mumbai vs. DCIT, Central Cirlcle 4(2), Mumbai

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

ITA 5491/MUM/2025[2019-20]Status: DisposedITAT Mumbai29 Jan 2026AY 2019-20

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

Section 115BSection 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. 5490 & 5491/Mum/2025 A.Y:2018-19 & 2019-20 Vijaykumar Hiralal Vs. DCIT, Central Circle – 4(2) Mehta Kautilya Bhawan, Videsh D-4, 2nd Floor, Shaturjay Bhavan, G Block, BKC, Darshan, Motisha Lane, Gilban Area Bandra East Byculla, Mumbai – Mumbai – 400051. 400027. PAN/GIR No. BWUPM8527P (Applicant) (Respondent) Assessee by Shri Bharat Kumar Revenue by Shri Vivek Permpurna, CIT DR Date of Hearing 21.01.2026 Date of Pronouncement 29.01.2026 आदेश / ORDER PER…