CIT v. P.V Kalyana

164 Taxmann 78Supreme Court of India2007#1452 most cited
78

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 69Section 153CSection 132(4)Section 69BSection 132Section 65BSection 250Section 292C

Issues it is cited on

third party informationsection 65bsection 65section 69bon-moneycash found during searchon money receiptsection 132(4)commissioner (appeals)section 132(4a)section 153csatisfaction note

Judgments citing CIT v. P.V Kalyana

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…

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

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

ITA 5596/MUM/2025[2019-20]Status: DisposedITAT Mumbai27 Mar 2026AY 2019-20

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…

BALWANT LAXMANJI PUROHIT,MUMBAI vs. DCIT CENTRAL CIRCLE 4(2), MUMBAI

In the result, all the three appeal

ITA 8454/MUM/2025[2019-2020]Status: DisposedITAT Mumbai12 Mar 2026AY 2019-2020

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Arun Kanti Datta, CIT-DRFor Respondent: Mr. Bharat Kumar
Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 8452 to 8454/MUM/2025 Assessment Year: 2017-18 to 2019-2020 Balwant Laxmanji Purohit, DCIT Central Circle 4(2), 404/Mtr R A Rehab Blg Pocket Kautilya Bhavan, C-41-43, Vs. No.5, Akruti Cantre Point, Avenue 3, Near Videsh Chakala Midc Mumbai, Cakala Bhavan, G Block BKC, Gilban MIDC S.O. Area, Bandra Kurla Complex, Mumbai-400093. Bandra East, Mumbai-400051. PAN NO. AOAPP 2615 L Appellant Respondent : Mr. Bharat Kumar Assessee by : Mr. Arun Kanti Datta, C…

BALWANT LAXMANJI PUROHIT,MUMBAI vs. DCIT CENTRAL CIRCLE 4(2), MUMBAI

In the result, all the three appeal

ITA 8453/MUM/2025[2018-2019]Status: DisposedITAT Mumbai12 Mar 2026AY 2018-2019

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Arun Kanti Datta, CIT-DRFor Respondent: Mr. Bharat Kumar
Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 8452 to 8454/MUM/2025 Assessment Year: 2017-18 to 2019-2020 Balwant Laxmanji Purohit, DCIT Central Circle 4(2), 404/Mtr R A Rehab Blg Pocket Kautilya Bhavan, C-41-43, Vs. No.5, Akruti Cantre Point, Avenue 3, Near Videsh Chakala Midc Mumbai, Cakala Bhavan, G Block BKC, Gilban MIDC S.O. Area, Bandra Kurla Complex, Mumbai-400093. Bandra East, Mumbai-400051. PAN NO. AOAPP 2615 L Appellant Respondent : Mr. Bharat Kumar Assessee by : Mr. Arun Kanti Datta, C…

BALWANT LAXMANJI PUROHIT,MUMBAI vs. DCIT CENTRAL CIRCLE 4(2), MUMBAI

In the result, all the three appeal

ITA 8452/MUM/2025[2017-2018]Status: DisposedITAT Mumbai12 Mar 2026AY 2017-2018

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Arun Kanti Datta, CIT-DRFor Respondent: Mr. Bharat Kumar
Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 8452 to 8454/MUM/2025 Assessment Year: 2017-18 to 2019-2020 Balwant Laxmanji Purohit, DCIT Central Circle 4(2), 404/Mtr R A Rehab Blg Pocket Kautilya Bhavan, C-41-43, Vs. No.5, Akruti Cantre Point, Avenue 3, Near Videsh Chakala Midc Mumbai, Cakala Bhavan, G Block BKC, Gilban MIDC S.O. Area, Bandra Kurla Complex, Mumbai-400093. Bandra East, Mumbai-400051. PAN NO. AOAPP 2615 L Appellant Respondent : Mr. Bharat Kumar Assessee by : Mr. Arun Kanti Datta, C…

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…

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, 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, 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, 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, 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…

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CIT v. P.V Kalyana (164 Taxmann 78) — Cited in 78 Judgments | BharatTax