Commissioner of Income-tax-21, Mumbai v. Uttamchand Jain

182 Taxmann 243High Court2009#8429 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2022.

Issues it is cited on

penny stocksection 10(38)long term capital gainsection 133(6)section 10section 68section 143(2)appeal before the tribunalpersoncompanysection 143(3)total income

Judgments citing Commissioner of Income-tax-21, Mumbai v. Uttamchand Jain

DCIT-CC-7(3), MUMBAI , MUMBAI vs. SHRI MAJNI KARAMSHI PATEL, MUMBAI

In the result, the cross objections of the assessee and the appeal filed by the revenue is dismissed

ITA 6128/MUM/2019[2014-15]Status: DisposedITAT Mumbai10 Aug 2022AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyal, Accountat Member Dcit, Cc-7(3) Vs. Shri Manji Karamshi Room No. 655, Patel Aayakar Bhavan, Office No. 1, Patel M.K.Road, Bhavan-29, Vijaywadi, Mumbai.-400020. Dr. Nagindas N Shah Lane Chira Bazar, Mumbai – 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpp0130D Appellant .. Respondent Co No. 45/Mum/2021 (A.Y: 2014-15) Shri Manji Karamshi Vs. Dcit, Cc-7(3) Patel Room No. 655, Aayakar Office No. 1, Patel Bhavan, Bhuvan-29, Vijaywadi, M.K .Road, Dr. Nagindas N Shah Mumbai-400002. Lane Chira Bazar, Mumbai – 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpp0130D Appellant .. Respondent

For Appellant: Shri.Rushab Mehta.ARFor Respondent: Shri .T .Shankar.DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTAT MEMBER DCIT, CC-7(3) Vs. Shri Manji Karamshi Room No. 655, Patel Aayakar Bhavan, Office No. 1, Patel M.K.Road, Bhavan-29, Vijaywadi, Mumbai.-400020. Dr. Nagindas N Shah Lane Chira Bazar, Mumbai – 400002. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABPP0130D Appellant .. Respondent CO No. 45/Mum/2021 (A.Y: 2014-15) Shri Manji Karamshi Vs. DCIT, CC-7(3) Patel Room No. 655, Aayakar Office No. 1, Patel Bhavan, Bhuvan-29, Vijaywadi, M.K .Road, Dr. Nagindas N Shah Mumbai-400002. Lane Chira…

DARSHAN KUMAR PAHWA,INDORE vs. DCIT CIRCLE5(1), INDORE

ITA 987/IND/2019[2011-12]Status: DisposedITAT Indore28 Jun 2021AY 2011-12

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2014-15 Shri Shiv Narayan Sharma : Appellant 12C, Mechanic Nagar, Scheme No.54, Indore PAN : AOMPS9249F V/s ACIT-3(1), Indore : Respondent Assessment Year 2015-16 Shri Sapan Shah, : Appellant Shah Marketing, 25-26 Electronic Complex, Pardeshipura, Indore PAN : ADUPS8961M V/s ACIT-4(1), Indore : Respondent Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Assessment Year 2014-15 Shri Pra…

MANISH GOVIND AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

ITA 61/IND/2019[2014-15]Status: DisposedITAT Indore28 Jun 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2014-15 Shri Shiv Narayan Sharma : Appellant 12C, Mechanic Nagar, Scheme No.54, Indore PAN : AOMPS9249F V/s ACIT-3(1), Indore : Respondent Assessment Year 2015-16 Shri Sapan Shah, : Appellant Shah Marketing, 25-26 Electronic Complex, Pardeshipura, Indore PAN : ADUPS8961M V/s ACIT-4(1), Indore : Respondent Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Assessment Year 2014-15 Shri Pra…

GOVIND HARINARAYAN AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

ITA 60/IND/2019[2014-15]Status: DisposedITAT Indore28 Jun 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2014-15 Shri Shiv Narayan Sharma : Appellant 12C, Mechanic Nagar, Scheme No.54, Indore PAN : AOMPS9249F V/s ACIT-3(1), Indore : Respondent Assessment Year 2015-16 Shri Sapan Shah, : Appellant Shah Marketing, 25-26 Electronic Complex, Pardeshipura, Indore PAN : ADUPS8961M V/s ACIT-4(1), Indore : Respondent Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Assessment Year 2014-15 Shri Pra…

SAPAN SHAH,INDORE vs. ACIT-4(I), INDORE

ITA 474/IND/2019[2015-16]Status: DisposedITAT Indore28 Jun 2021AY 2015-16

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2014-15 Shri Shiv Narayan Sharma : Appellant 12C, Mechanic Nagar, Scheme No.54, Indore PAN : AOMPS9249F V/s ACIT-3(1), Indore : Respondent Assessment Year 2015-16 Shri Sapan Shah, : Appellant Shah Marketing, 25-26 Electronic Complex, Pardeshipura, Indore PAN : ADUPS8961M V/s ACIT-4(1), Indore : Respondent Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Assessment Year 2014-15 Shri Pra…

PRAYANK JAIN,INDORE vs. ACIT5(1), INDORE

ITA 206/IND/2019[2014-15]Status: DisposedITAT Indore28 Jun 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2014-15 Shri Shiv Narayan Sharma : Appellant 12C, Mechanic Nagar, Scheme No.54, Indore PAN : AOMPS9249F V/s ACIT-3(1), Indore : Respondent Assessment Year 2015-16 Shri Sapan Shah, : Appellant Shah Marketing, 25-26 Electronic Complex, Pardeshipura, Indore PAN : ADUPS8961M V/s ACIT-4(1), Indore : Respondent Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Assessment Year 2014-15 Shri Pra…

SHIV NARAYAN SHARMA,INDORE vs. ACIT CIRCLE 3(1), INDORE

ITA 889/IND/2018[2014-15]Status: DisposedITAT Indore28 Jun 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2014-15 Shri Shiv Narayan Sharma : Appellant 12C, Mechanic Nagar, Scheme No.54, Indore PAN : AOMPS9249F V/s ACIT-3(1), Indore : Respondent Assessment Year 2015-16 Shri Sapan Shah, : Appellant Shah Marketing, 25-26 Electronic Complex, Pardeshipura, Indore PAN : ADUPS8961M V/s ACIT-4(1), Indore : Respondent Shivnarayan Sharma & Ors ITA Nos. 889/Ind/2018,474,206,60,987/Ind/2019 Assessment Year 2014-15 Shri Pra…

PRAKASH JAVIA,INDORE vs. ACIT-4(1), INDORE

ITA 466/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

Bench: Shri Manish Borad & Mis Madhumita Royassessment Year:2014-15 Shri Prakash Javia Huf, Ito-5(1) 40, Ashok Nagar Indore बनाम/ Behind Icici Bank Vs. Indore (Appellant) (Respondent ) P.A. No.Aahhp3362H Assessment Year:2014-15 Shri Jayesh Kumar Javia, Huf, Ito-1(2) 40, Ashok Nagar Indore बनाम/ Behind Icici Bank Vs. Indore (Appellant) (Respondent ) P.A. No.Aadhj5797C Assessment Year:2014-15 Shri Prakash Javia, Acit-4(1) 40, Ashok Nagar Indore बनाम/ Behind Icici Bank Vs. Indore (Appellant) (Respondent ) P.A. No.Abppp2848H

Section 143(3)Section 68

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI MANISH BORAD,ACCOUNTANT MEMBER AND MIS MADHUMITA ROY, JUDICIAL MEMBER Assessment Year:2014-15 Shri Prakash Javia HUF, ITO-5(1) 40, Ashok Nagar Indore बनाम/ Behind ICICI Bank Vs. Indore (Appellant) (Respondent ) P.A. No.AAHHP3362H Assessment Year:2014-15 Shri Jayesh Kumar Javia, HUF, ITO-1(2) 40, Ashok Nagar Indore बनाम/ Behind ICICI Bank Vs. Indore (Appellant) (Respondent ) P.A. No.AADHJ5797C Assessment Year:2014-15 Shri Prakash Javia, ACIT-4(1) 40, Ashok Nagar Indore बनाम/ Behind ICICI Bank Vs. Indore (…

JAYESH KUMAR JAVIA HUF,INDORE vs. THE ITO 1(2) INDORE, INDORE

ITA 465/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

Bench: Shri Manish Borad & Mis Madhumita Royassessment Year:2014-15 Shri Prakash Javia Huf, Ito-5(1) 40, Ashok Nagar Indore बनाम/ Behind Icici Bank Vs. Indore (Appellant) (Respondent ) P.A. No.Aahhp3362H Assessment Year:2014-15 Shri Jayesh Kumar Javia, Huf, Ito-1(2) 40, Ashok Nagar Indore बनाम/ Behind Icici Bank Vs. Indore (Appellant) (Respondent ) P.A. No.Aadhj5797C Assessment Year:2014-15 Shri Prakash Javia, Acit-4(1) 40, Ashok Nagar Indore बनाम/ Behind Icici Bank Vs. Indore (Appellant) (Respondent ) P.A. No.Abppp2848H

Section 143(3)Section 68

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI MANISH BORAD,ACCOUNTANT MEMBER AND MIS MADHUMITA ROY, JUDICIAL MEMBER Assessment Year:2014-15 Shri Prakash Javia HUF, ITO-5(1) 40, Ashok Nagar Indore बनाम/ Behind ICICI Bank Vs. Indore (Appellant) (Respondent ) P.A. No.AAHHP3362H Assessment Year:2014-15 Shri Jayesh Kumar Javia, HUF, ITO-1(2) 40, Ashok Nagar Indore बनाम/ Behind ICICI Bank Vs. Indore (Appellant) (Respondent ) P.A. No.AADHJ5797C Assessment Year:2014-15 Shri Prakash Javia, ACIT-4(1) 40, Ashok Nagar Indore बनाम/ Behind ICICI Bank Vs. Indore (…

PRAKASH JAVIA HUF,INDORE vs. ITO 5(1), INDORE

ITA 464/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

Bench: Shri Manish Borad & Mis Madhumita Royassessment Year:2014-15 Shri Prakash Javia Huf, Ito-5(1) 40, Ashok Nagar Indore बनाम/ Behind Icici Bank Vs. Indore (Appellant) (Respondent ) P.A. No.Aahhp3362H Assessment Year:2014-15 Shri Jayesh Kumar Javia, Huf, Ito-1(2) 40, Ashok Nagar Indore बनाम/ Behind Icici Bank Vs. Indore (Appellant) (Respondent ) P.A. No.Aadhj5797C Assessment Year:2014-15 Shri Prakash Javia, Acit-4(1) 40, Ashok Nagar Indore बनाम/ Behind Icici Bank Vs. Indore (Appellant) (Respondent ) P.A. No.Abppp2848H

Section 143(3)Section 68

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI MANISH BORAD,ACCOUNTANT MEMBER AND MIS MADHUMITA ROY, JUDICIAL MEMBER Assessment Year:2014-15 Shri Prakash Javia HUF, ITO-5(1) 40, Ashok Nagar Indore बनाम/ Behind ICICI Bank Vs. Indore (Appellant) (Respondent ) P.A. No.AAHHP3362H Assessment Year:2014-15 Shri Jayesh Kumar Javia, HUF, ITO-1(2) 40, Ashok Nagar Indore बनाम/ Behind ICICI Bank Vs. Indore (Appellant) (Respondent ) P.A. No.AADHJ5797C Assessment Year:2014-15 Shri Prakash Javia, ACIT-4(1) 40, Ashok Nagar Indore बनाम/ Behind ICICI Bank Vs. Indore (…

ITO 19(1)(2), MUMBAI vs. BABULAL U MUNOT, MUMBAI

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 4506/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 May 2018AY 2010-11

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4506/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) The Ito-19(1)(2), Mumbai, बिधम/ Shri Babulal U Munot 2Nd Floor, Matru Mandir, Prop. M/S. Steel Samrat Vs. (India) Flat No. 1901-A, 19Th Tardeo Road, Mumbai- 400007 Floor, Shreepati Tower, A Wing, Tatya Gharpure Path, Girgaon Mumbai-04 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aftpm5429H (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri T. A. Khan (Dr) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 26.03.2018 घोषणा की तारीख /Date Of Pronouncement: 11.05.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 15.05.2015 Passed By The Commissioner Of Income Tax (Appeals) -30, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010- 11. 2. The Revenue Has Raised The Following Grounds: - “(1) Whether, On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Restricting The Addition To The Extent Of 7.5% Of Non-Genuine Purchase Claimed By The Assessee A.Y.2010-11

For Appellant: NoneFor Respondent: Shri T. A. Khan (DR)
Section 133(6)Section 143(1)Section 143(2)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.4506/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) The ITO-19(1)(2), Mumbai, बिधम/ Shri Babulal U Munot 2nd Floor, Matru Mandir, Prop. M/s. Steel Samrat Vs. (India) Flat No. 1901-A, 19th Tardeo Road, Mumbai- 400007 Floor, Shreepati Tower, A Wing, Tatya Gharpure Path, Girgaon Mumbai-04 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AFTPM5429H (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri T. A. Khan (DR) Assessee by: None सुनवाई की तारीख / Date of Hearing: 26.03.201…

EASTERN SALES AGENCIES,MUMBAI vs. PR CIT 22, MUMBAI

In the result, this appeal filed by the assessee stands dismissed

ITA 2186/MUM/2017[2013-14]Status: DisposedITAT Mumbai01 Nov 2017AY 2013-14

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No.2186/Mum/2015 ("नधा"रण वष" / Assessment Year: 2006-07) Mrs. Chitra Agarwal, Asst. Cit-16(1), बनाम/ C/O. Laxmi Ventures India Ltd. Mumbai 36/40, Mahalaxmi Bridge Arcade, Vs. Mahalaxmi, Mumbai-400 034 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaipa 3251 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Haridas Bhat ""यथ" क" ओर से/Respondent By : Ms. Hemalatha

For Appellant: Shri Haridas BhatFor Respondent: Ms. Hemalatha
Section 143Section 147Section 69C

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.2186/Mum/2015 ("नधा"रण वष" / Assessment Year: 2006-07) Mrs. Chitra Agarwal, Asst. CIT-16(1), बनाम/ C/o. Laxmi Ventures India Ltd. Mumbai 36/40, Mahalaxmi Bridge Arcade, Vs. Mahalaxmi, Mumbai-400 034 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAIPA 3251 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri Haridas Bhat ""यथ" क" ओर से/Respondent by : Ms. Hemalatha सुनवाई क" तार"ख…

ITO 16(1)(3), MUMBAI vs. L/H OF SMT. VIMLA RATILAL MEHTA, MUMBAI

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

ITA 3361/MUM/2014[2007-08]Status: DisposedITAT Mumbai09 Dec 2015AY 2007-08

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.3361/Mum/14 (ननधधायण वषा / Assessment Year: 2007-08) बनाम/ Income Tax Officer-16 Shri Ashok Mehta, L/H Of (L) Smt. Vimla Ratilal (1)(3) Vs. Mehta, 201, Jeevan Villa, Room No.220, 2Nd Floor, N Dhabholkar Road, Matru Mandir, Mumbai-400006 Tardeo Road, Mumbai-400007 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 132Section 69

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “एफ” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL“ F” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND PAWAN SINGH, JM आमकय अऩीर सं./I.T.A. No.3361/Mum/14 (ननधधायण वषा / Assessment Year: 2007-08) बनाम/ Income Tax Officer-16 Shri ASHOK MEHTA, L/H of (L) Smt. Vimla Ratilal (1)(3) Vs. Mehta, 201, Jeevan Villa, Room No.220, 2nd floor, N Dhabholkar road, Matru Mandir, Mumbai-400006 Tardeo Road, Mumbai-400007 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./PAN. :AACPM3745N अऩीरधथी ओय से / Appellant by Shri A K Dhondial प्रत्मथी की ओय से/Respondent Shri Sa…