CIT v. P.V Kalyana

164 Taxmann 78Supreme Court of India2007#1451 most cited
78

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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

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…

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…

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…

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…

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

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

ITA 5490/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Jan 2026AY 2018-19

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…

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

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

ITA 7459/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Jan 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Arun Khodpia

Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.7458/Mum/2025 (A.Y: 2018-19) & Jayantilal Jesaram DCIT, Central Circle – 4(2) Purohit Kautilya Bhawan, C41-43, Room No. 405, 4th Floor, Avenue 3 , near Videsh Shivmurthi Bldg, No.4, Bhavan, G Block, BKC, KK Marg, Mumbai Gilban Area – 400051. Central HO, Mumbai - 400008 PAN/GIR No. BZFPP2443D (Applicant) (Respondent) Assesseeby Shri. Bharat Kumar Revenue by Shri Vivek Permpurna, CIT DR Date of Hearing 12.01.2026 Date of Pronouncement 28.01.2026 आदेश / O…

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

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

ITA 7458/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Jan 2026AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Arun Khodpia

Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.7458/Mum/2025 (A.Y: 2018-19) & Jayantilal Jesaram DCIT, Central Circle – 4(2) Purohit Kautilya Bhawan, C41-43, Room No. 405, 4th Floor, Avenue 3 , near Videsh Shivmurthi Bldg, No.4, Bhavan, G Block, BKC, KK Marg, Mumbai Gilban Area – 400051. Central HO, Mumbai - 400008 PAN/GIR No. BZFPP2443D (Applicant) (Respondent) Assesseeby Shri. Bharat Kumar Revenue by Shri Vivek Permpurna, CIT DR Date of Hearing 12.01.2026 Date of Pronouncement 28.01.2026 आदेश / O…

Bharat Harishchandra Purohit, Mumbai vs. DCIT CC-4(2), Mumbai

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

ITA 5832/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 153CSection 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 5832/MUM/2025 (AY: 2018-19) (Hybrid hearing) Bharat Harishchandra Purohit DCIT, Central Circle – 4(1), Mumbai Flat No. 36, B Wing, 3rd Floor, Kavita vs Kautilya Bhawan, C41-43, Avenue 3, Co-op Housing Society, Borivali East, Near VideshBhavan, G Block BKC, Mumbai – 400066. Hilban Area, BKC, Bandra East, [PAN : AMBPP1511G] Mumbai, Maharashtra – 400051. Appellant / Assessee Respondent / Revenue Assessee by Shri Bharat Kumar Bhatt,CA Revenue by Shri Vivek Perampurnia CIR- DR…

Bharat Harishchandra Purohit, Mumbai vs. DCIT CC4(2), Mumbai

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

ITA 5831/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 153CSection 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 5832/MUM/2025 (AY: 2018-19) (Hybrid hearing) Bharat Harishchandra Purohit DCIT, Central Circle – 4(1), Mumbai Flat No. 36, B Wing, 3rd Floor, Kavita vs Kautilya Bhawan, C41-43, Avenue 3, Co-op Housing Society, Borivali East, Near VideshBhavan, G Block BKC, Mumbai – 400066. Hilban Area, BKC, Bandra East, [PAN : AMBPP1511G] Mumbai, Maharashtra – 400051. Appellant / Assessee Respondent / Revenue Assessee by Shri Bharat Kumar Bhatt,CA Revenue by Shri Vivek Perampurnia CIR- DR…

Jayantilal Purohit, Mumbai vs. Central Circle 4(2), Mumbai

In the result, the appeals by the assessee are allowed

ITA 5684/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Dec 2025AY 2019-20

Bench: Shri Sandeep Singh Karhailshri Makarand Vasant Mahadeokar

For Appellant: Shri Vimal PunamiyaFor Respondent: Shri Vivek Perampurna, CIT-DR
Section 132Section 144Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No.5682/MUM/2025 ITA No.5683/MUM/2025 (Assessment Year 2017-18) (Assessment Year 2018-19) Jayantilal Purohit 134, Ashoka Shopping Center, 2nd Floor, L.T. Road, Next to G.T. Hospital Mumbai - 400001 ............... Appellant PAN: AJSPP3006A v/s Deputy Commissioner of Income Tax, – Central Circle - 4(2), ……………… Respondent Mumbai - 400051. Assessee by : Shri Vimal Punamiya Revenue by : Shri Vivek Perampurna, CIT-DR Date of Hearing – 23/12/2025 Date of Ord…

Jayantilal Purohit, Mumbai vs. Central Circle 4(2), Mumbai

In the result, the appeals by the assessee are allowed

ITA 5683/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Dec 2025AY 2018-19

Bench: Shri Sandeep Singh Karhailshri Makarand Vasant Mahadeokar

For Appellant: Shri Vimal PunamiyaFor Respondent: Shri Vivek Perampurna, CIT-DR
Section 132Section 144Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No.5682/MUM/2025 ITA No.5683/MUM/2025 (Assessment Year 2017-18) (Assessment Year 2018-19) Jayantilal Purohit 134, Ashoka Shopping Center, 2nd Floor, L.T. Road, Next to G.T. Hospital Mumbai - 400001 ............... Appellant PAN: AJSPP3006A v/s Deputy Commissioner of Income Tax, – Central Circle - 4(2), ……………… Respondent Mumbai - 400051. Assessee by : Shri Vimal Punamiya Revenue by : Shri Vivek Perampurna, CIT-DR Date of Hearing – 23/12/2025 Date of Ord…

Mishra Ganesha Ram, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

In the result, appeals of the assessee are allowed

ITA 5556/MUM/2025[2019-20]Status: DisposedITAT Mumbai23 Dec 2025AY 2019-20

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

Section 132Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 5556/MUM/2025 Assessment Year: 2019-20 and ITA No. 5552/MUM/2025 Assessment Year: 2020-21 Mr. Mishra Ganesha Ram, Gautam Nagar, Rahiwasi Sangh, MIDC road, Andheri East, Mumbai. PAN - BYIPR6853H Appellant Assessee by Revenue by Vs. DCIT, Central Circle 4(2), Kautilya Bhavan, C-41-43, Avenue 3, Near Videsh Bhavan, G Block BKC, Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai-400051. Respondent Shri Bharat Kumar Shri Ritesh Misra, CIT DR Date of Hear…

Mishra Ganesha Ram, Mumbai vs. DCIT, Central Cirlcle, Mumbai

In the result, appeals of the assessee are allowed

ITA 5552/MUM/2025[2020-21]Status: DisposedITAT Mumbai23 Dec 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2019-20 & Assessment Year: 2020-21

For Respondent: Assessee by Shri Bharat Kumar
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2019-20 and Assessment Year: 2020-21 Mr. Mishra Ganesha Ram, DCIT, Central Circle – 4(2), Gautam Nagar, Rahiwasi Sangh, Kautilya Bhavan, C-41-43, Vs. MIDC road, Andheri East, Avenue 3, Near Videsh Bhavan, G Mumbai. Block BKC, Gilban Area, Bandra PAN – BYIPR6853H Kurla Complex, Bandra East, Mumbai-400051. Appellant Respondent : Assessee by Shri Bharat Kumar : Revenue by Shri Ritesh Misra, CIT DR : Date of Hearing 03/11/2025 : Date of pronouncem…