CIT v. Ranchhod Jivabhai Nakhava

21 Taxmann.com 159High Court2012#957 most cited

What is CIT v. Ranchhod Jivabhai Nakhava authority for?

When an assessee provides the identity, creditworthiness, and genuineness of lenders for cash credits under Section 68 by disclosing PAN, using account payee cheques, and furnishing confirmations, the initial burden is discharged. The onus then shifts to the Assessing Officer to verify the source of funds from the lenders' income tax records.

112

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Ranchhod Jivabhai Nakhava · Section 68 · cash credit · unexplained money · discharge of onus · identity of creditor · creditworthiness of creditor · genuineness of transaction · account payee cheque · PAN disclosure · Assessing Officer's duty · source of source

Also reported as

208 Taxmann 35

Sections most often in play

Section 68Section 147Section 148Section 143(3)Section 115BBESection 133(6)Section 250Section 36(1)(va)

Issues it is cited on

source of sourcecreditworthiness of the creditorsummons under section 131addition under section 68permanent account numberpaper companyprincipal officersection 151(1)addition u/s 68section 254(1)genuineness of the transactionunexplained cash credit

Judgments citing CIT v. Ranchhod Jivabhai Nakhava

H K ISPAT PVT. LTD.,PANCHMAHAL vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1392/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER SN ITA/IT(SS)A No. AY Appellant Respondent 1 IT(SS)A No. 2015-16 ACIT, HK Ispat Pvt. Ltd., 73/Ahd/2025 Central Circle-2, R.S. 380, Vejalpur Road, Vadodara Panchmahal, Godhra-389001 [PAN : AACCH 0966 K] 2 IT(SS)A No. 2016-17 ACIT, HK Ispat Pvt. Ltd., 74/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 3 IT(SS)A No. 2017-18 ACIT, HK Ispat Pvt. Ltd., 75/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 4 IT(SS)A No. 2018-19 ACI…

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1278/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER SN ITA/IT(SS)A No. AY Appellant Respondent 1 IT(SS)A No. 2015-16 ACIT, HK Ispat Pvt. Ltd., 73/Ahd/2025 Central Circle-2, R.S. 380, Vejalpur Road, Vadodara Panchmahal, Godhra-389001 [PAN : AACCH 0966 K] 2 IT(SS)A No. 2016-17 ACIT, HK Ispat Pvt. Ltd., 74/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 3 IT(SS)A No. 2017-18 ACIT, HK Ispat Pvt. Ltd., 75/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 4 IT(SS)A No. 2018-19 ACI…

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1277/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER SN ITA/IT(SS)A No. AY Appellant Respondent 1 IT(SS)A No. 2015-16 ACIT, HK Ispat Pvt. Ltd., 73/Ahd/2025 Central Circle-2, R.S. 380, Vejalpur Road, Vadodara Panchmahal, Godhra-389001 [PAN : AACCH 0966 K] 2 IT(SS)A No. 2016-17 ACIT, HK Ispat Pvt. Ltd., 74/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 3 IT(SS)A No. 2017-18 ACIT, HK Ispat Pvt. Ltd., 75/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 4 IT(SS)A No. 2018-19 ACI…

VIKRAM SUDHIR KHURANA,AHMEDABAD vs. THE PR.CIT (CENTRAL), AHMEDABAD

ITA 1150/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad28 Nov 2025AY 2018-19

Bench: S/Shri Sanjay Garg & Makarand V. Mahadeokarasstt.Year : 2018-19 Vikram Sudhir Khurana The Pr.Cit(Central) 60, Sanskar Bharati Society Vs. Ahmedabad. Ankur Road Ahmedabad 380 013. Pan : Abnpk 6856 E Appellant Respondent (Applicant) (Responent) Assessee By : Shri K.C. Thakkar, Ar Revenue By : Shri R.P. Rastogi, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 12/11/2025 घोषणा की तारीख /Date Of Pronouncement: 28/11/2025 आदेश/O R D E R

For Appellant: Shri K.C. Thakkar, ARFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 143(3)Section 147Section 148Section 263

…आयकर अपीलीय अिधकरण,अहमदाबाद "ायपीठ ‘B’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ]BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : 2018-19 Vikram Sudhir Khurana The Pr.CIT(Central) 60, Sanskar Bharati Society Vs. Ahmedabad. Ankur Road Ahmedabad 380 013. PAN : ABNPK 6856 E Appellant Respondent (Applicant) (Responent) Assessee by : Shri K.C. Thakkar, AR Revenue by : Shri R.P. Rastogi, CIT-DR सुनवाई की तारीख/Date of Hearing : 12/11/2025 घोषणा की तारीख /Date of Pronouncement: 28/11/2025 आदेश/O R D E R PER MAKARAND V. MAHADEOKAR, AM: This…

CHIRAG NITIN SHAH,BHAVNAGAR vs. THE ACIT, CIRCLE-1, BHAVNAGAR

In the result, the appeal of the assessee is allowed

ITA 1398/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

Section 115BSection 143(3)Section 271ASection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No: 1398/Ahd/2025 Assessment Year: 2018-19 Chirag Nitin Shah The ACIT 001 C/o M/s J. Circle-1, Bhavnagar Himatlal And Co. Vs Iron Market, Khargate, Bhavnagar-364001, Gujarat PAN: AGYPS1005K (Respondent) (Appellant) Assessee Represented: Shri Mehul K. Patel, Advocate Revenue Represented: Shri Abhijit, Sr.D.R. Date of hearing : 15-09-2025 Date of pronouncement : 30-09-2025 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This appeal is filed by the Assess…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA, VADODARA. vs. TRUFORM TECHNO PRODUCTS PRIVATE LIMITED, NAGPUR

In the result, the appeal of the Revenue is partly allowed

ITA 1776/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2009-10

Section 143(2)Section 143(3)Section 147Section 148Section 151Section 68Section 78(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2009-10 Deputy Commissioner of Truform Techno Products Income Tax, Private Limited, Circle – 2(1)(1), H. No.151, S.No.7/3, Aayakar Bhawan, At Kawtha, Vs. Race Course Circle, Tah Kamptee, Vadodara – 390 007 Nagpur – 441 002 (Gujarat). (Maharashtra) [PAN – AAACT 8617 M] C.O. No.42/Ahd/2025 (In ITA No.1775/Ahd/2024) Assessment Year: 2009-10 Truform Techno Products Deputy Commissioner of Private Limited, Income Tax, H. No.151, S.No.7/3, Circ…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA, VADODARA vs. TRUFORM TECHNO PRODUCTS PRIVATE LIMITED, NAGPUR

In the result, the appeal of the Revenue is partly allowed

ITA 1775/AHD/2024[2009-10]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2009-10

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2009-10

Section 143(2)Section 143(3)Section 147Section 148Section 151Section 68Section 78(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2009-10 Deputy Commissioner of Truform Techno Products Income Tax, Private Limited, Circle – 2(1)(1), H. No.151, S.No.7/3, Aayakar Bhawan, At Kawtha, Vs. Race Course Circle, Tah Kamptee, Vadodara – 390 007 Nagpur – 441 002 (Gujarat). (Maharashtra) [PAN – AAACT 8617 M] C.O. No.42/Ahd/2025 (In ITA No.1775/Ahd/2024) Assessment Year: 2009-10 Truform Techno Products Deputy Commissioner of Private Limited, Income Tax, H. No.151, S.No.7/3, Circ…

ASSISTANT COMMISSIONER OF INCOME TAX-CIRCLE 4(2)(1), MUMBAI vs. DISHA DYNAMIC BUILDWELL PRIVATE LIMITED, MUMBAI

In the result, grounds of appeal raised by revenue are dismissed

ITA 3805/MUM/2024[2014-15]Status: DisposedITAT Mumbai05 Sept 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Acit, Circle – 4(2)(1), Mumbai Disha Dynamic Buildwell Private Limited Room No. 640, 6Th Floor, Vs 101, Janet Castle, Marve Road, Opp. Aayakar Bhavan, M.K. Road, Joseph High School, Orlem Malad West, New Marine Lines, Mumbai – 400064. Mumbai – 400020.] [Pan: Aadcd9697E] Appellant / Revenue Respondent / Revenue

Section 133(6)Section 254(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) ACIT, Circle – 4(2)(1), Mumbai Disha Dynamic Buildwell Private Limited Room No. 640, 6th Floor, Vs 101, Janet Castle, Marve Road, Opp. Aayakar Bhavan, M.K. Road, Joseph High School, Orlem Malad West, New Marine Lines, Mumbai – 400064. Mumbai – 400020.] [PAN: AADCD9697E] Appellant / Revenue Respondent / Revenue Assessee by Mr. Satyaprakash Singh, CA Revenue by Shri Annavaran Kasuri, Sr. DR Date of Institution 30.07.2024 Date of hearing 20.08.2025 Date of p…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT, SURAT vs. MASSIMO ENTERPRISE, SURAT

In the result, appeal of Revenue is dismissed and additional ground raised by the assessee is also dismissed

ITA 1111/SRT/2024[2013-14]Status: DisposedITAT Surat22 Aug 2025AY 2013-14

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1107 & 1108/Srt/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid Hearing) Assistant Commissioner Of Jignesh Mahesh Amin बनाम/ Income-Tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5Th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajpa 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1109/Srt/2024 Assessment Year: 2013-14 Assistant Commissioner Of Anupa Jignesh Amin बनाम/ Income-Tax, Central Circle- B-19, Ashirwad Residency Near Vs. 3, Surat, 5Th Floor, Aayakar China Gate, City Light, Surat-395 Bhawan, Majura Gate, 017 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acspa 6502 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1111/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Assistant Commissioner Of Massimo Enterprise बनाम/ Income-Tax, Central Circle- Fp No.139, Orleaans, Near Sosyo Vs. 3, Surat, 5Th Floor, Aayakar Circle, Udhna Magdalla Road, Bhawan, Majura Gate, Surat-395 007 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aavfm 0143 M (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1107 and 1108/SRT/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid hearing) Assistant Commissioner of Jignesh Mahesh Amin बनाम/ Income-tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAJPA 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.1109/SRT/2024 Assessment Year: 2013-14…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT, SURAT vs. ANUPA JIGNESH AMIN, SURAT

In the result, appeal of Revenue is dismissed and additional ground raised by the assessee is also dismissed

ITA 1109/SRT/2024[2013-14]Status: DisposedITAT Surat22 Aug 2025AY 2013-14

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1107 & 1108/Srt/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid Hearing) Assistant Commissioner Of Jignesh Mahesh Amin बनाम/ Income-Tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5Th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajpa 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1109/Srt/2024 Assessment Year: 2013-14 Assistant Commissioner Of Anupa Jignesh Amin बनाम/ Income-Tax, Central Circle- B-19, Ashirwad Residency Near Vs. 3, Surat, 5Th Floor, Aayakar China Gate, City Light, Surat-395 Bhawan, Majura Gate, 017 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acspa 6502 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1111/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Assistant Commissioner Of Massimo Enterprise बनाम/ Income-Tax, Central Circle- Fp No.139, Orleaans, Near Sosyo Vs. 3, Surat, 5Th Floor, Aayakar Circle, Udhna Magdalla Road, Bhawan, Majura Gate, Surat-395 007 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aavfm 0143 M (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1107 and 1108/SRT/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid hearing) Assistant Commissioner of Jignesh Mahesh Amin बनाम/ Income-tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAJPA 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.1109/SRT/2024 Assessment Year: 2013-14…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT, SURAT vs. JIGNESH MAHESH AMIN, SURAT

In the result, appeal of Revenue is dismissed and additional ground raised by the assessee is also dismissed

ITA 1108/SRT/2024[2015-16]Status: DisposedITAT Surat22 Aug 2025AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1107 & 1108/Srt/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid Hearing) Assistant Commissioner Of Jignesh Mahesh Amin बनाम/ Income-Tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5Th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajpa 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1109/Srt/2024 Assessment Year: 2013-14 Assistant Commissioner Of Anupa Jignesh Amin बनाम/ Income-Tax, Central Circle- B-19, Ashirwad Residency Near Vs. 3, Surat, 5Th Floor, Aayakar China Gate, City Light, Surat-395 Bhawan, Majura Gate, 017 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acspa 6502 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1111/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Assistant Commissioner Of Massimo Enterprise बनाम/ Income-Tax, Central Circle- Fp No.139, Orleaans, Near Sosyo Vs. 3, Surat, 5Th Floor, Aayakar Circle, Udhna Magdalla Road, Bhawan, Majura Gate, Surat-395 007 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aavfm 0143 M (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1107 and 1108/SRT/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid hearing) Assistant Commissioner of Jignesh Mahesh Amin बनाम/ Income-tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAJPA 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.1109/SRT/2024 Assessment Year: 2013-14…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT, SURAT vs. JIGNESH MAHESH AMIN, SURAT

In the result, appeal of Revenue is dismissed and additional ground raised by the assessee is also dismissed

ITA 1107/SRT/2024[2014-15]Status: DisposedITAT Surat22 Aug 2025AY 2014-15

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1107 & 1108/Srt/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid Hearing) Assistant Commissioner Of Jignesh Mahesh Amin बनाम/ Income-Tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5Th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajpa 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1109/Srt/2024 Assessment Year: 2013-14 Assistant Commissioner Of Anupa Jignesh Amin बनाम/ Income-Tax, Central Circle- B-19, Ashirwad Residency Near Vs. 3, Surat, 5Th Floor, Aayakar China Gate, City Light, Surat-395 Bhawan, Majura Gate, 017 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acspa 6502 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1111/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Assistant Commissioner Of Massimo Enterprise बनाम/ Income-Tax, Central Circle- Fp No.139, Orleaans, Near Sosyo Vs. 3, Surat, 5Th Floor, Aayakar Circle, Udhna Magdalla Road, Bhawan, Majura Gate, Surat-395 007 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aavfm 0143 M (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1107 and 1108/SRT/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid hearing) Assistant Commissioner of Jignesh Mahesh Amin बनाम/ Income-tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAJPA 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.1109/SRT/2024 Assessment Year: 2013-14…

RAJENDRA KUMAR AGRAWAL,JAIPUR vs. ACIT CEN CIR 1 , C-SCHEME, JAIPUR

In the result, the appeal of the assessee is partly allowed

ITA 538/JPR/2025[2017-2018]Status: DisposedITAT Jaipur12 Aug 2025AY 2017-2018

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajesh Tetuka, Adv., ARFor Respondent: Sh. Gaurav Awasthi, JCIT, Sr. DR
Section 115BSection 143(3)Section 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 538/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Rajendra Kumar Agarwal ACIT, 163-164 Prop. Manak Chand Vs. Central Circle-01, Rajendra Kumar, Chaura Rasta, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUPK1887H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajesh Tetuka, Adv., AR jk…

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, SURAT, SURAT vs. MS. JANANI EXPORTS, MUMBAI

ITA 604/SRT/2024[2019-20]Status: DisposedITAT Surat31 Jul 2025AY 2019-20

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.604/Srt/2024 (Assessment Year:2019-20) (Hybrid Hearing) Acit, Vs. M/S Janani Exports, Central Circle – 2, 704, Vastu Slip Apt., 7Th Floor, Nr. Surat Parsi Colony, Pump House, Andheri (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) It(Ss)A Nos.9, 10 & 19/Srt/2024 (Ays:2013-14, 2014-15 & 2018-19) Acit, Vs. M/S Janani Exports, Central Circle – 2, 704, Vastu Slip Apt., 7Th Floor, Nr. Surat Parsi Colony, Pump House, Andheri (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) It(Ss)A Nos.20 To 22/Srt/2024 (Ays: 2013-14 To 2015-16) M/S Janani Exports, Vs. Acit, 704, Vastu Slip Apt., 7Th Floor, Nr. Central Circle – 2, Parsi Colony, Pump House, Andheri Surat (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) It(Ss)A Nos.35 To 38/Srt/2024 (Ays: 2016-17 To 2019-20) M/S Janani Exports, Vs. Acit, 704, Vastu Slip Apt., 7Th Floor, Nr. Central Circle – 2, Parsi Colony, Pump House, Andheri Surat (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.604/SRT/2024 (Assessment year:2019-20) (Hybrid Hearing) ACIT, Vs. M/s Janani Exports, Central Circle – 2, 704, Vastu Slip Apt., 7th Floor, Nr. Surat Parsi Colony, Pump House, Andheri (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFJ3969P (Appellant) (Respondent) IT(SS)A Nos.9, 10 & 19/SRT/2024 (AYs:2013-14, 2014-15 & 2018-19) ACIT, Vs. M/s Janani Exports, Central Circle – 2, 704, Vastu Slip Apt., 7th Floor, Nr. Surat Parsi Colony,…

ANUJ SATISHKUMAR BANSAL,SURAT vs. ITO, WARD-1(3)(1), SURAT

In the result, the appeal of the assessee is allowed

ITA 1267/SRT/2024[2017-18]Status: DisposedITAT Surat31 Jul 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth, Accountant Mmber आयकर अपील सं./Ita No.1267/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Anuj Satishkumar Bansal, Vs. Ito, 302, Shri Hari Appartment, Piplod Ward – 1(3)(1), Road Near Lancer Army School, Surat Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bwxpb3655C (Appellant) (Respondent) Appellant By Shri Ramesh Malpani, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 08/07/2025 Date Of Pronouncement 31/07/2025

Section 115BSection 142(1)Section 143(1)Section 147Section 148Section 148ASection 234ASection 250Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MMBER आयकर अपील सं./ITA No.1267/SRT/2024 Assessment Year: (2017-18) (Hybrid hearing) Anuj Satishkumar Bansal, Vs. ITO, 302, Shri Hari Appartment, Piplod Ward – 1(3)(1), Road Near Lancer Army School, Surat Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: BWXPB3655C (Appellant) (Respondent) Appellant by Shri Ramesh Malpani, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 08/07/2025 Date of Pronouncement 31/07/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, A…

ASSTT. COMMISSIONER OF INCOME TAX -19(3),, MUMBAI vs. SANJAY PRAKASHMAL JAIN, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 2992/MUM/2025[2008-09]Status: DisposedITAT Mumbai02 Jul 2025AY 2008-09

Bench: Shri Pawan Singh

Section 133ASection 143(1)Section 147Section 254(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 2992/MUM/2025 (AY : 2008-09)) (Physical hearing) ACIT-19(3), Mumbai Sanjay Prakashmal Jain Vs B, Mahavir Darshan, 26 Khambata Lane, 8th Khetwadi Back Road, Mumbai – 400004. PAN: ADYPJ4763A Appellant / Revenue Respondent / Assessee Assessee by Sh. R.K. Singh AR - (Virtually) Revenue by Sh. Mahesh Dattatraya Londhe, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 02.07.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JM; 1. This appeal by revenue is directed against the order of…

DCIT, CIRCLE-1(3), SURAT, ANAVIL BUSINESS CENTRE, ADAJAN, SURAT vs. SHRI ASFAQ HAJIYUNUS NOORANI, RANDER

In the result, appeal of the revenue is dismissed

ITA 716/SRT/2023[2018-19]Status: DisposedITAT Surat30 Jun 2025AY 2018-19

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.716/Srt/2023 Assessment Year: (2018-19) (Hybrid Hearing) Dcit, Vs. Asfaq Hajiyunus Noorani, Circle – 1(3), 1, Abdullah Park, Gorat Road, Surat Rander, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaopn6148A (Appellant) (Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Suresh K. Kabra, Ca Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025

Section 133(6)Section 250Section 250(2)Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.716/SRT/2023 Assessment Year: (2018-19) (Hybrid Hearing) DCIT, Vs. Asfaq Hajiyunus Noorani, Circle – 1(3), 1, Abdullah Park, Gorat Road, Surat Rander, Surat - 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAOPN6148A (Appellant) (Respondent) Appellant by Shri Mukesh Jain, CIT-DR Respondent by Shri Suresh K. Kabra, CA Date of Hearing 05/06/2025 Date of Pronouncement 30/06/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the re…

KETAN HARSHADRAI MEHTA ,MUMBAI vs. INCOME TAX OFFICER WARD, 1(2)(5), KALYAN

In the result, the appeal of assessee is allowed

ITA 5449/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 May 2025AY 2017-18

Bench: Shri Pawan Singh&Girish Agrawal(Physical Hearing) Ketanharshadrai Mehta Ito,Ward-1(2)(5), 67/2, Baliramganpatmahatre Bldg. Vs Kalyanmohan Plaza, Kongaon, Bhiwandi, Wayale Nagar, Khadakpada, Maharashtra-421311. Kalyan(W). [Pan No. Aajpm 9528 L Appellant / Assessee Respondent / Revenue

Section 254(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER &GIRISH AGRAWAL, ACCOUNTANT MEMBER (Physical hearing) KetanHarshadrai Mehta ITO,Ward-1(2)(5), 67/2, BaliramGanpatMahatre Bldg. Vs KalyanMohan Plaza, Kongaon, Bhiwandi, Wayale Nagar, Khadakpada, Maharashtra-421311. Kalyan(W). [PAN No. AAJPM 9528 L Appellant / Assessee Respondent / Revenue Assessee by Shri Devendra Jain Advocate Revenue by Shri Rajesh Meshram, Sr. DR Date of institution of appeal 18.10.2024 Date of hearing 26.03.2025 Date of pronouncement 16.05.2025 Order under section 254(1) of Income Tax Act PER P…

MANSUKHBHAI BABUBHAI DHADUK,SURAT vs. ITO, WARD 3(3)(3), SURAT

In the result, appeal of the assessee is allowed for statistical purpose

ITA 992/SRT/2024[2016-17]Status: DisposedITAT Surat13 May 2025AY 2016-17

Bench: Shripawan Singhand Shri Bijayananda Prusethआयकरअपीलसं./Ita No.992/Srt/2024 Assessment Year: (2016-17) (Physical Hearing) Mansukhbhai Babubhai Dhaduk Vs. The Ito, 16, Dharmajivan Society, Ward-3(3)(3), Opp. New Chopati, Varachha Surat Road, Surat. 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abzpd0899G (Appellant) (Respondent)

Section 115BSection 250Section 68Section 69

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.992/SRT/2024 Assessment Year: (2016-17) (Physical Hearing) Mansukhbhai Babubhai Dhaduk Vs. The ITO, 16, Dharmajivan society, Ward-3(3)(3), Opp. New Chopati, Varachha Surat Road, Surat. 395006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABZPD0899G (Appellant) (Respondent) Appellant by Shri Sapnesh Sheth, CA Respondent by ShriMukesh Jain, Sr. DR. Date of Hearing 11/03/2025 Date of Pronouncement 13/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appea…

KAVERI COTEX PVT LTD,JAMNAGAR vs. ACIT, CIRCLE-3, JAMNAGAR, JAMNGAR

ITA 338/RJT/2023[2014-15]Status: DisposedITAT Rajkot04 Apr 2025AY 2014-15

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.338/Rjt/2023 "नधा"रणवष" / Assessment Year: (2014-15) (Hybrid Hearing) M/S. Kaveri Cotex Pvt. Ltd. Vs. The Acit, Circle-3, Jamnagar At. Moti Banugar, Nr. Rampar Aaykar Bhawan, P N Marg, Crossing, Opp. Sarvoday Hotel, Manek Chowk, Jamnagar- Jamnagar Highway, 361006 Jamnagar-361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacck8772G (Appellant) (Respondent) Appellant By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld .Sr. Dr Date Of Hearing : 09 / 01 /2025 Date Of Pronouncement : 04/ 04 /2025

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav , Ld .Sr. DR
Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 68

…ITA NO. 338-RJT-2023 Kaveri Cotex Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & DINESH MOHAN SINHA, JM आयकरअपीलसं./ITA No.338/RJT/2023 "नधा"रणवष" / Assessment Year: (2014-15) (Hybrid Hearing) M/s. Kaveri Cotex Pvt. Ltd. Vs. The ACIT, Circle-3, Jamnagar At. Moti Banugar, Nr. Rampar Aaykar Bhawan, P N Marg, Crossing, Opp. Sarvoday Hotel, Manek Chowk, Jamnagar- Jamnagar Highway, 361006 Jamnagar-361006 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCK8772G (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav ,…

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