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

Manish Kashiprasad Seksaria, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, appeals of the assessee are allowed

ITA 5501/MUM/2025[2019-20]Status: DisposedITAT Mumbai23 Dec 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20

For Respondent: Assessee by Shri Bharat Kumar
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2017-18 and Assessment Year: 2018-19 and Assessment Year: 2019-20 Mr. Manish Kashiprasad DCIT, Central Circle – 4(2), Seksaria, Kautilya Bhavan, C-41-43, Flat No. 1503, Quienscent, Vs. Avenue 3, Near Videsh Bhavan G Heights Off Link Road Opp Block BKC, Gilban Area, Bandra Mumbai, Malad West Dely S.O. Kurla Complex, Bandra East, Mumbai-400064. Mumbai-400051. PAN – AAEPS3973J Appellant Respondent : Assessee by Shri Bharat Kumar : Revenue by Shri U…

Manish Kashiprasad Seksaria, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, appeals of the assessee are allowed

ITA 5500/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Dec 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20

For Respondent: Assessee by Shri Bharat Kumar
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2017-18 and Assessment Year: 2018-19 and Assessment Year: 2019-20 Mr. Manish Kashiprasad DCIT, Central Circle – 4(2), Seksaria, Kautilya Bhavan, C-41-43, Flat No. 1503, Quienscent, Vs. Avenue 3, Near Videsh Bhavan G Heights Off Link Road Opp Block BKC, Gilban Area, Bandra Mumbai, Malad West Dely S.O. Kurla Complex, Bandra East, Mumbai-400064. Mumbai-400051. PAN – AAEPS3973J Appellant Respondent : Assessee by Shri Bharat Kumar : Revenue by Shri U…

Manish Kashiprasad Seksaria, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, appeals of the assessee are allowed

ITA 5499/MUM/2025[20187-18]Status: DisposedITAT Mumbai23 Dec 2025

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20

For Respondent: Assessee by Shri Bharat Kumar
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2017-18 and Assessment Year: 2018-19 and Assessment Year: 2019-20 Mr. Manish Kashiprasad DCIT, Central Circle – 4(2), Seksaria, Kautilya Bhavan, C-41-43, Flat No. 1503, Quienscent, Vs. Avenue 3, Near Videsh Bhavan G Heights Off Link Road Opp Block BKC, Gilban Area, Bandra Mumbai, Malad West Dely S.O. Kurla Complex, Bandra East, Mumbai-400064. Mumbai-400051. PAN – AAEPS3973J Appellant Respondent : Assessee by Shri Bharat Kumar : Revenue by Shri U…

Bhavana Vikram Jain, Mumbai vs. Central Circle - 4(2), Mumbai

In the result, the appeals by the assessee are allowed

ITA 6365/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Dec 2025AY 2019-20

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Solgy Jose T. Kottaram, CIT-DR
Section 132Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.6363/MUM/2025 ITA No.6364/MUM/2025 (Assessment Year 2017-18) (Assessment Year 2018-19) Bhavana Vikram Jain, 1202 Disha Residency, 12th Khetwadi Back Road, Girgaon Mumbai – 400004 ............... Appellant PAN: APRPJ7536E v/s Assistant Commissioner of Income Tax, Central Circle-4(2), ……………… Respondent Mumbai Assessee by : Shri Vimal Punmiya Revenue by : Shri Solgy Jose T. Kottaram, CIT-DR Date of Hearing – 04/12/2025 Date of Order - 10/12/2025 O R D E R PER S…

Bhavana Vikram Jain, Mumbai vs. Central Circle 4(2), Mumbai

In the result, the appeals by the assessee are allowed

ITA 6364/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Dec 2025AY 2018-19

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Solgy Jose T. Kottaram, CIT-DR
Section 132Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.6363/MUM/2025 ITA No.6364/MUM/2025 (Assessment Year 2017-18) (Assessment Year 2018-19) Bhavana Vikram Jain, 1202 Disha Residency, 12th Khetwadi Back Road, Girgaon Mumbai – 400004 ............... Appellant PAN: APRPJ7536E v/s Assistant Commissioner of Income Tax, Central Circle-4(2), ……………… Respondent Mumbai Assessee by : Shri Vimal Punmiya Revenue by : Shri Solgy Jose T. Kottaram, CIT-DR Date of Hearing – 04/12/2025 Date of Order - 10/12/2025 O R D E R PER S…

Bhavana Vikram Jain, Mumbai vs. Central Circle - 4(2), Mumbai

In the result, the appeals by the assessee are allowed

ITA 6363/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Dec 2025AY 2017-18

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Solgy Jose T. Kottaram, CIT-DR
Section 132Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.6363/MUM/2025 ITA No.6364/MUM/2025 (Assessment Year 2017-18) (Assessment Year 2018-19) Bhavana Vikram Jain, 1202 Disha Residency, 12th Khetwadi Back Road, Girgaon Mumbai – 400004 ............... Appellant PAN: APRPJ7536E v/s Assistant Commissioner of Income Tax, Central Circle-4(2), ……………… Respondent Mumbai Assessee by : Shri Vimal Punmiya Revenue by : Shri Solgy Jose T. Kottaram, CIT-DR Date of Hearing – 04/12/2025 Date of Order - 10/12/2025 O R D E R PER S…

Lilaram, Mumbai vs. DCIT Central Circle 4(2), Mumbai

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

ITA 5557/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 132Section 153Section 153CSection 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 5555/MUM/2025 (AY: 2020-21) (Physical hearing) Akhraj Pukhraj Chopra DCIT Central Circle – 4(2), Mumbai 18, Mahela Patel, Grant Road, S.O. Vs Kautilya Bhawan, BKC, Bandra East, Mumbai – 400007. Mumbai – 400051. [PAN: AAEPC3365N] Appellant / Assessee Respondent / Revenue ITA No. 5557/MUM/2025 (AY: 2020-21) (Physical hearing) Lilaram DCIT Central Circle – 4(2), Mumbai 2nd Floor, Shop No. 774, City Centre, Vs Kautilya Bhawan, BKC, Bandra East, Billasis Road, Mumbai Central Mumb…

Akhraj Pukhraj Chopra, Mumbai vs. DCIT Central Circle 4(2), Mumbai

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

ITA 5555/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Nov 2025AY 2020-21

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 132Section 153Section 153CSection 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 5555/MUM/2025 (AY: 2020-21) (Physical hearing) Akhraj Pukhraj Chopra DCIT Central Circle – 4(2), Mumbai 18, Mahela Patel, Grant Road, S.O. Vs Kautilya Bhawan, BKC, Bandra East, Mumbai – 400007. Mumbai – 400051. [PAN: AAEPC3365N] Appellant / Assessee Respondent / Revenue ITA No. 5557/MUM/2025 (AY: 2020-21) (Physical hearing) Lilaram DCIT Central Circle – 4(2), Mumbai 2nd Floor, Shop No. 774, City Centre, Vs Kautilya Bhawan, BKC, Bandra East, Billasis Road, Mumbai Central Mumb…

Lilaram, Mumbai vs. DCIT CC-4(2), Mumbai

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

ITA 5554/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 132Section 153Section 153CSection 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 5555/MUM/2025 (AY: 2020-21) (Physical hearing) Akhraj Pukhraj Chopra DCIT Central Circle – 4(2), Mumbai 18, Mahela Patel, Grant Road, S.O. Vs Kautilya Bhawan, BKC, Bandra East, Mumbai – 400007. Mumbai – 400051. [PAN: AAEPC3365N] Appellant / Assessee Respondent / Revenue ITA No. 5557/MUM/2025 (AY: 2020-21) (Physical hearing) Lilaram DCIT Central Circle – 4(2), Mumbai 2nd Floor, Shop No. 774, City Centre, Vs Kautilya Bhawan, BKC, Bandra East, Billasis Road, Mumbai Central Mumb…

Akhraj Pukhraj Chopra, Mumbai vs. DCIT CC-4(2), Mumbai

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

ITA 5553/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 132Section 153Section 153CSection 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 5555/MUM/2025 (AY: 2020-21) (Physical hearing) Akhraj Pukhraj Chopra DCIT Central Circle – 4(2), Mumbai 18, Mahela Patel, Grant Road, S.O. Vs Kautilya Bhawan, BKC, Bandra East, Mumbai – 400007. Mumbai – 400051. [PAN: AAEPC3365N] Appellant / Assessee Respondent / Revenue ITA No. 5557/MUM/2025 (AY: 2020-21) (Physical hearing) Lilaram DCIT Central Circle – 4(2), Mumbai 2nd Floor, Shop No. 774, City Centre, Vs Kautilya Bhawan, BKC, Bandra East, Billasis Road, Mumbai Central Mumb…

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

In the result, all the appeals filed by the assessee

ITA 4744/MUM/2025[2020-21]Status: DisposedITAT Mumbai15 Oct 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Hon'Ble Shri Girish Agrawal

Section 143(3)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON'BLE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 4742/Mum/2025 (A.Y 2017-18) ITA No. 4743/Mum/2025 (A.Y 2018-19) ITA No. 4744/Mum/2025 (A.Y 2020-21) Pravin Khetaramm Purohit Vs. DCIT, Central Circle 5/60, 1st Floor, Shreenathji Bldg, 3rd Bhoiwada kalbadevi, Mumbai 400002. Kautilya Bhawan, C-41- 43, Avenue 3, near Videsh Bhavan, G Block BKC, Gilban Area, BKC (Applicant) (Respondent) PAN/GIR No. ALIPP4689D Assessee by Shri Bharat Kumar Revenue by Mr. R.A Dhyani, CIT DR Date of Hearing 01.10.2025 D…

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

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

ITA 4743/MUM/2025[2018-19]Status: DisposedITAT Mumbai15 Oct 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Girish Agrawal

Section 143(3)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 4743/Mum/2025 (A.Y 2018-19) Pravin Khetaramm Purohit Vs. DCIT, Central Circle 5/60, 1st Floor, Shreenathji Kautilya Bhawan, C-41- Bldg, 3rd Bhoiwada 43, Avenue 3, near kalbadevi, Mumbai – Videsh Bhavan, G Block 400002. BKC, Gilban Area, BKC PAN/GIR No. ALIPP4689D (Applicant) (Respondent) Assessee by Shri Bharat Kumar Revenue by Mr. R.A Dhyani, CIT DR Date of Hearing 01.10.2025 Date of Pronouncement 15.10.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: Th…

Pravin Khetaram Purohit, Mumbai vs. DCIT, Central Circle 4(2), Mubmai

In the result, all the appeals filed by the assessee

ITA 4742/MUM/2025[2017-18]Status: DisposedITAT Mumbai15 Oct 2025AY 2017-18

Bench: Hon'Ble Shri Sandeep Gosain & Hon'Ble Shri Girish Agrawal

Section 143(3)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON'BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON'BLE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 4742/Mum/2025 (A.Y 2017-18) ITA No. 4743/Mum/2025 (A.Y 2018-19) ITA No. 4744/Mum/2025 (A.Y 2020-21) Pravin Khetaramm Purohit Vs. DCIT, Central Circle 5/60, 1st Floor, Shreenathji Bldg, 3rd Bhoiwada kalbadevi, Mumbai 400002. (Applicant) Kautilya Bhawan, C-41- 43, Avenue 3, near Videsh Bhavan, G Block BKC, Gilban Area, BKC (Respondent) PAN/GIR No. ALIPP4689D Assessee by Shri Bharat Kumar Revenue by Mr. R.A Dhyani, CIT DR Date of Hearing 01.10.2025 Date of…

Deputy Commissioner of Income Tax, Hubballi vs. Shri Krishna Mohan Kalburgi, Hubballi

ITA 1137/BANG/2024[2019-20]Status: DisposedITAT Bangalore13 Aug 2025AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K

For Appellant: Shri. Sheshadri Chalapati, ARFor Respondent: Shri. Shivanad Kalakeri, CIT(DR)(ITAT), Bangalore
Section 10Section 132Section 132(4)Section 143(1)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1136, 1137/Bang/2024 Assessment Year : 2018-19, 2019-20 DCIT, Hubballi. Vs. Shri. Krishna Mohan Kalburgi, Travellers Bunglow Road, Hubli Traffic Island, Dharwad, Hubli - 580 029, Karnataka. PAN : ADKPK 5762 E APPELLANT RESPONDENT Assessee by : Shri. Sheshadri Chalapati, AR Revenue by : Shri. Shivanad Kalakeri, CIT(DR)(ITAT), Bangalore. Date of hearing 09.07.2025 Date of Pronouncement : 13.08.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : Both the app…

ACIT Circle 1 & Tps, Mangaluru vs. M/S Rohan Corporation India Pvt. Ltd, Mangaluru

In the result, the appeal filed by the revenue is hereby dismissed

ITA 2330/BANG/2024[2015-16]Status: DisposedITAT Bangalore16 May 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borker, AdvocateFor Respondent: Shri Subramanian, JCIT (DR)
Section 34

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 2329 & 2330/Bang/2024 Assessment Years: 2014-15 & 2015-16 The Asst. Commissioner of Income Tax, Vs. M/s Rohan Corporation India Circle – 1(1) & TPS, Pvt. Ltd., 3-T-19/6(1), Mangaluru. Rohan Corporation, Near Capitanio, Pumpwell, Mangalore – 575 002. APPELLANT RESPONDENT Assessee by : Smt. Sheetal Borker, Advocate Revenue by : Shri Subramanian, JCIT (DR) Date of hearing : 13.05.2025 Date of Pronouncement : 15.05.2025 O R D E R PER Bench These appeals filed by…

ACIT Circle 1(1) & Tps, Mangaluru vs. M/S Rohan Corporation India Pvt. Ltd., Mangaluru

In the result, the appeal filed by the revenue is hereby dismissed

ITA 2329/BANG/2024[2014-15]Status: DisposedITAT Bangalore15 May 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borker, AdvocateFor Respondent: Shri Subramanian, JCIT (DR)
Section 34

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 2329 & 2330/Bang/2024 Assessment Years: 2014-15 & 2015-16 The Asst. Commissioner of Income Tax, Vs. M/s Rohan Corporation India Circle – 1(1) & TPS, Pvt. Ltd., 3-T-19/6(1), Mangaluru. Rohan Corporation, Near Capitanio, Pumpwell, Mangalore – 575 002. APPELLANT RESPONDENT Assessee by : Smt. Sheetal Borker, Advocate Revenue by : Shri Subramanian, JCIT (DR) Date of hearing : 13.05.2025 Date of Pronouncement : 15.05.2025 O R D E R PER Bench These appeals filed by…

Savi Realty Holding Pvt Ltd, Hyderabad vs. DCIT, Circle-3(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 140/HYD/2023[2008-09]Status: DisposedITAT Hyderabad20 Sept 2024AY 2008-09

Bench: Shri Manjunatha G, Accountnat Member & Shri Prakash Chand Yadavआ.अपी.सं /Ita No.140/Hyd/2023 (निर्धारण वर्ा/Assessment Year:2008-09) M/S. Savi Realty Holding Pvt. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 3(1), Hyderabad. Hyderabad. Pan: Aabcj0018K (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By:: Shri Srinath Sadanala, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 12/09/2024 घोर्णध की तधरीख/Pronouncement: 20/09/2024

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Shri Srinath Sadanala, SR-DR
Section 132Section 132(4)Section 147Section 148

…आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI MANJUNATHA G, ACCOUNTNAT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER आ.अपी.सं /ITA No.140/Hyd/2023 (निर्धारण वर्ा/Assessment Year:2008-09) M/s. Savi Realty Holding Pvt. Ltd., Dy. Commissioner of Income Tax, Vs. Circle 3(1), Hyderabad. Hyderabad. PAN: AABCJ0018K (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue by:: Shri Srinath Sadanala, SR-DR सुिवधई की तधरीख/Date of hearing: 12/09/2024 घोर्णध की तधरीख/Pronouncement: 20/09/2024 आदेश/O…

Income Tax Officer, Ward-1, Ahmednagar vs. Narendra Sampatlal Bafna, Ahmednagar

In the result, the appeal filed by the Revenue and the CO filed by the assessee are dismissed

ITA 688/PUN/2024[2017-18]Status: DisposedITAT Pune19 Aug 2024AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

For Appellant: Shri Prasad BhandariFor Respondent: Shri Keyur Patel, CIT
Section 1Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2017-18 ITO, Ward-1, Ahmednagar Narendra Sampatlal Bafna Bafna Tyre and Auto, Vs. Ujwal Complex, Station Road, Ahmednagar – 414001 PAN: AAVPB7561N (Appellant) (Respondent) CO No.25/PUN/2024 Assessment Year : 2017-18 Narendra Sampatlal Bafna ITO, Ward-1, Ahmednagar Bafna Tyre and Auto, Vs. Ujwal Complex, Station Road, Ahmednagar – 414001 PAN: AADCV5473G (Cross Objector) (Respondent) Assessee by : Shri Prasad Bhandari Department by : Shri Keyur Patel, CIT…

Mr. Abdul Khader Kodi, Kasargod, Karnataka vs. Mr. C. Vijay Jayan, Deputy Commissioner of Income Tax, Mangaluru

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 638/BANG/2023[2018-2019]Status: DisposedITAT Bangalore22 Mar 2024AY 2018-2019

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.636 To 638/Bang/2023 Assessment Years: 2016-17 To 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via Dcit Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka Pan No : Alhpk5340F Appellant Respondent Appellant By : Shri Ravishankar S.V., A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: These Appeals By Assessee Are Directed By Different Orders Of Nfac For The Assessment Years 2016-17 To 2018-19 Having Common Date Dated 23.5.2022. 2. The Grounds Raised By The Assessee In All These Appeals Are Common In Nature, Except Change In Figures. We Consider Grounds In Ita No.636/Bang/2023, Which Reads As Follows: 1. The Learned Cit(A)-2, Panaji Erred In Passing The Order In The Manner He Did. 2. The Ld. Cit(A)-2, Panaji Erred In Upholding The Additions Made By The Assessing Officer Amounting To Rs.6,25,000 As Undisclosed Business Income & Rs.1,99,40,000 As Unexplained Investments Under Section 68 Of The Income Tax Act, 1961, Which Was Purely On Assumptions & Presumptions Based On The Loose Sheet Found At The Time Of Search.

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 132Section 144Section 153ASection 34Section 68Section 69Section 69B

…ITA Nos.636 to 638/Bang/2023 Mr. Abdul Khader Kodi, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.636 to 638/Bang/2023 Assessment Years: 2016-17 to 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via DCIT Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka PAN NO : ALHPK5340F APPELLANT RESPONDENT Appellant by : Shri Ravishankar S.V., A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.2024 Date of Pronouncement : 22.03.2024 O R D E R PER…

Mr. Abdul Khader Kodi, Kasargod, Karnataka vs. Mr. C. Vinod Jayan, Deputy Commissioner of Income Tax, Mangalore

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 637/BANG/2023[2017-2018]Status: DisposedITAT Bangalore22 Mar 2024AY 2017-2018

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.636 To 638/Bang/2023 Assessment Years: 2016-17 To 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via Dcit Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka Pan No : Alhpk5340F Appellant Respondent Appellant By : Shri Ravishankar S.V., A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: These Appeals By Assessee Are Directed By Different Orders Of Nfac For The Assessment Years 2016-17 To 2018-19 Having Common Date Dated 23.5.2022. 2. The Grounds Raised By The Assessee In All These Appeals Are Common In Nature, Except Change In Figures. We Consider Grounds In Ita No.636/Bang/2023, Which Reads As Follows: 1. The Learned Cit(A)-2, Panaji Erred In Passing The Order In The Manner He Did. 2. The Ld. Cit(A)-2, Panaji Erred In Upholding The Additions Made By The Assessing Officer Amounting To Rs.6,25,000 As Undisclosed Business Income & Rs.1,99,40,000 As Unexplained Investments Under Section 68 Of The Income Tax Act, 1961, Which Was Purely On Assumptions & Presumptions Based On The Loose Sheet Found At The Time Of Search.

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 132Section 144Section 153ASection 34Section 68Section 69Section 69B

…ITA Nos.636 to 638/Bang/2023 Mr. Abdul Khader Kodi, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.636 to 638/Bang/2023 Assessment Years: 2016-17 to 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via DCIT Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka PAN NO : ALHPK5340F APPELLANT RESPONDENT Appellant by : Shri Ravishankar S.V., A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.2024 Date of Pronouncement : 22.03.2024 O R D E R PER…