Common Cause v. Union of India

77 Taxmann.com 245Supreme Court of India2017#305 most cited

What is Common Cause v. Union of India authority for?

Additions under the Income Tax Act cannot be made solely based on entries in loose sheets, dumb documents, or mere sworn statements without independent, reliable, and cogent corroborating evidence. Uncorroborated loose papers are not admissible evidence on their own, even if the original context was criminal investigation.

267

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

Common Cause v. Union of India · loose papers · dumb documents · corroborating evidence · independent evidence · sworn statements · Section 69A · Section 132 · search assessment · admissibility of evidence · evidence income tax · retracted statement

Also reported as

222 ITR 260

Sections most often in play

Section 132Section 132(4)Section 153ASection 143(3)Section 69ASection 153CSection 69Section 292C

Issues it is cited on

hundi transactiontax recovery officerjewellery found during searchretraction of statementdumb documentspeak credit theoryretracted statementsection 158bdincome tax settlement commissionsection 132(4a)section 292cloose papers

Judgments citing Common Cause v. Union of India

The ACIT, Central Circle-1, Rajkot vs. Smt. Panchshilaben Jawaharbhai Mori, Rajkot

ITA 28/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) A…

The ACIT, Central Circle-1, Rajkot vs. Smt. Dimpleben Smitkumar Kaneria, Rajkot

ITA 24/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) A…

The ACIT, Central Circle-1, Rajkot vs. Shri Bhupendra Trikamji Panchani, Rajkot

ITA 23/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) A…

The ACIT, Central Circle-1, Rajkot vs. Smt. Bhavnaben Bhovanbhai Rangani, Rajkot

ITA 22/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) A…

DCIT, Central Circle-25, New Delhi vs. Yograj Arora, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2440/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Nov 2023AY 2017-18

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2017-18 Dcit, Vs. Yograj Arora Central Circle-25, 19, Western Avenue, New Delhi. Sainik Farms Khanpur, New Delhi – 110 062 Pan Aaepa3210E (Appellant) (Respondent)

For Appellant: Shri R.S. Ahuja, CAFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 116BSection 132(1)Section 143(1)Section 153ASection 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2017-18 DCIT, Vs. Yograj Arora Central Circle-25, 19, Western Avenue, New Delhi. Sainik Farms Khanpur, New Delhi – 110 062 PAN AAEPA3210E (Appellant) (Respondent) Assessee by: Shri R.S. Ahuja, CA Department by: Shri Vivek Vardhan, Sr. DR Date of Hearing: 30.08.2023 Date of 07.11.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the Revenue is directed against the order dated 20.07.2022 of the Ld. Commissioner of Income Tax (Appeals)-29, Ne…

ITO, Ward-2(2)(3), Surat vs. Maheshchand G. Patel (HUF), Surat

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

ITA 20/SRT/2020[2008-09]Status: DisposedITAT Surat27 Sept 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., Maheshchandra G. Patel (Huf), Ward-2(2)(3), 22, Vrajbhumi, Tirumala Society, In Vs. Surat. Front Of Balaji Nagar, Piplod, Surat. Pan No. Aajhm 2315 P Appellant/ Assessee Respondent/ Revenue

Section 132Section 147Section 148Section 254(1)Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical Hearing) I.T.O., Maheshchandra G. Patel (HUF), Ward-2(2)(3), 22, Vrajbhumi, Tirumala Society, in Vs. Surat. front of Balaji Nagar, Piplod, Surat. PAN No. AAJHM 2315 P Appellant/ assessee Respondent/ revenue Assessee represented by Shri P M Jaggasheth, C.A. Department represented by Shri Ashok B. Koli, CIT-DR Date of hearing 26/07/2023 Date of pronouncement 27/09/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by…

Rajendraprasad Babulal Khetan, Surat vs. Assistant Commissioner of Income Tax, Central Cir. - 4, Surat

ITA 142/SRT/2023[2017-18]Status: DisposedITAT Surat11 Aug 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.142/Srt/2023 (Assessment Year: 2017-18) (Physical Hearing) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent) आयकर अपील (खोज और ज"ती) सं./It(Ss)A Nos.32/Srt/2023 (Assessment Year: 2017-18) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent)

Section 143(3)Section 150(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.142/SRT/2023 (Assessment Year: 2017-18) (Physical Hearing) Rajendraprasad Babulal Khetan, Vs. The ACIT, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABQPK8161R (Appellant) (Respondent) आयकर अपील (खोज और ज"ती) सं./IT(SS)A Nos.32/SRT/2023 (Assessment Year: 2017-18) Rajendraprasad Babulal Khetan, Vs. The ACIT, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./P…

M/S. Ace Developers, Mangaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru

In the result, the all the appeals of the assessee are partly allowed

ITA 76/BANG/2022[2013-14]Status: DisposedITAT Bangalore27 Jul 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheethal Borkar, A.RFor Respondent: Shri A. Ramesh Kumar, D.R
Section 132Section 133ASection 143(1)Section 34Section 40A(3)

…ITA Nos.74 to 76/Bang/2022 M/s. ACE Developers, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.74 to 76/Bang/2022 Assessment Years: 2011-12 to 2013-14 M/s. ACE Developers 13-12-1395/24 & 25 1st Floor, Inland Ornate Navabharath Circle Deputy Commissioner of Income-tax Kodialbail Vs. Central Circle-1 Mangaluru 575 003 Mangaluru Karnataka PAN NO : AAMFA7843H APPELLANT RESPONDENT Appellant by : Smt. Sheethal Borkar, A.R. Respondent by : Shri A. Ramesh Kumar, D.R. Date of Hearing : 13.07.2023 Da…

M/S. Ace Developers, Mangaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru

In the result, the all the appeals of the assessee are partly allowed

ITA 75/BANG/2022[2012-13]Status: DisposedITAT Bangalore27 Jul 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheethal Borkar, A.RFor Respondent: Shri A. Ramesh Kumar, D.R
Section 132Section 133ASection 143(1)Section 34Section 40A(3)

…ITA Nos.74 to 76/Bang/2022 M/s. ACE Developers, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.74 to 76/Bang/2022 Assessment Years: 2011-12 to 2013-14 M/s. ACE Developers 13-12-1395/24 & 25 1st Floor, Inland Ornate Navabharath Circle Deputy Commissioner of Income-tax Kodialbail Vs. Central Circle-1 Mangaluru 575 003 Mangaluru Karnataka PAN NO : AAMFA7843H APPELLANT RESPONDENT Appellant by : Smt. Sheethal Borkar, A.R. Respondent by : Shri A. Ramesh Kumar, D.R. Date of Hearing : 13.07.2023 Da…

M/S. Ace Developers, Mangaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru

In the result, the all the appeals of the assessee are partly allowed

ITA 74/BANG/2022[2011-12]Status: DisposedITAT Bangalore27 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheethal Borkar, A.RFor Respondent: Shri A. Ramesh Kumar, D.R
Section 132Section 133ASection 143(1)Section 34Section 40A(3)

…ITA Nos.74 to 76/Bang/2022 M/s. ACE Developers, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.74 to 76/Bang/2022 Assessment Years: 2011-12 to 2013-14 M/s. ACE Developers 13-12-1395/24 & 25 1st Floor, Inland Ornate Navabharath Circle Deputy Commissioner of Income-tax Kodialbail Vs. Central Circle-1 Mangaluru 575 003 Mangaluru Karnataka PAN NO : AAMFA7843H APPELLANT RESPONDENT Appellant by : Smt. Sheethal Borkar, A.R. Respondent by : Shri A. Ramesh Kumar, D.R. Date of Hearing : 13.07.2023 Da…

Array Land Developers P. Ltd, Chennai vs. DCIT, Central Circle 2(2), Chennai

The appeals stand allowed

ITA 381/CHNY/2022[2016-17]Status: DisposedITAT Chennai09 Jun 2023AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Venkata Raman (C.A)- Ld.ARFor Respondent: Shri M.Rajan (CIT) – Ld. DR
Section 142(1)Section 143

…ent Years 2015-16 to 2017-18 are scraps of papers cannot be termed as books for they can easily be detached and replaced. Therefore, these are not admissible evidences. Similar is the subsequent decision of Hon’ble Supreme Court in Common Cause v. UOI, [2017] 77 Taxmann.com 245 wherein it was reiterated that only when the entries are in the books of account regularly kept, would be admissible. Guess work is not possible in case of search proceedings and it is not permissible to assess the undisclosed income in the absence of any evidence. The unsubstantiated loose sheets cannot be considered as conclusive evidenc…

Array Land Developers P. Ltd, Chennai vs. DCIT, Central Circle- 2(2), Chennai

The appeals stand allowed

ITA 380/CHNY/2022[2017-18]Status: DisposedITAT Chennai09 Jun 2023AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Venkata Raman (C.A)- Ld.ARFor Respondent: Shri M.Rajan (CIT) – Ld. DR
Section 142(1)Section 143

…ent Years 2015-16 to 2017-18 are scraps of papers cannot be termed as books for they can easily be detached and replaced. Therefore, these are not admissible evidences. Similar is the subsequent decision of Hon’ble Supreme Court in Common Cause v. UOI, [2017] 77 Taxmann.com 245 wherein it was reiterated that only when the entries are in the books of account regularly kept, would be admissible. Guess work is not possible in case of search proceedings and it is not permissible to assess the undisclosed income in the absence of any evidence. The unsubstantiated loose sheets cannot be considered as conclusive evidenc…

Array Land Developers Private Limited, Chennai vs. DCIT Central Circle 2(2), Chennai

The appeals stand allowed

ITA 379/CHNY/2022[2015-2016]Status: DisposedITAT Chennai09 Jun 2023AY 2015-2016

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Venkata Raman (C.A)- Ld.ARFor Respondent: Shri M.Rajan (CIT) – Ld. DR
Section 142(1)Section 143

…ent Years 2015-16 to 2017-18 are scraps of papers cannot be termed as books for they can easily be detached and replaced. Therefore, these are not admissible evidences. Similar is the subsequent decision of Hon’ble Supreme Court in Common Cause v. UOI, [2017] 77 Taxmann.com 245 wherein it was reiterated that only when the entries are in the books of account regularly kept, would be admissible. Guess work is not possible in case of search proceedings and it is not permissible to assess the undisclosed income in the absence of any evidence. The unsubstantiated loose sheets cannot be considered as conclusive evidenc…

Atul Tantia, Kolkata vs. DCIT, Cen. Cir.-3(1), Kolkata

In the result, the appeal filed by the assessee in ITA No

ITA 492/KOL/2021[2018-19]Status: HeardITAT Kolkata28 Mar 2023AY 2018-19

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 492/Kol/2021 Assessment Year: 2018-19 Atul Tantia Deputy Commissioner Of Jc-25, Gpt Centre Income Tax – Central Circle - Vs 3(1), Kolkata Sector-Iii Salt Lake City Kolkata - 700098 [Pan : Abmpt7504K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri A.K. Tibrewal, A/R and Shri Amit Agarwal, A/RFor Respondent: Shri Subhrajyoti Bhattacharjee, CIT, D/R
Section 132Section 143(3)Section 250Section 68Section 69A

…| आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता | | | | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 492/Kol/2021 Assessment Year: 2018-19 Atul Tantia Deputy Commissioner of JC-25, GPT Centre Income Tax – Central Circle - Vs 3(1), Kolkata Sector-III Salt Lake City Kolkata - 700098 [PAN : ABMPT7504K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri A.K. Tibrewal, A/R and Shri Amit Agarwal, A/R Revenue by : Shri Subhrajyoti Bhattacharjee, CIT, D/R सुनवाई क" तार"ख/Date of Hearing : 22/03/2023…

Ashok Virambhai Patel, Mumbai vs. DCIT CC 5 (1), Mumbai

In the result, the appeals of the assesse is partly allowed

ITA 7336/MUM/2018[2012-13]Status: DisposedITAT Mumbai30 Jan 2023AY 2012-13

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132(1)Section 143(2)Section 153D

…P a g e | 1 6 Appeals Shri Ashok Virambhai Patel Vs. DCIT,CC-5(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 7333 to 7336/Mum/2018 (A.Ys.2011-12 to 2014-15) Shri Ashok Virambhai Vs. DCIT, CC-5(1) Patel, 4/F Raghav Wadi, Room No. 1908, 19th Ground Floor, Floor, Air India Building, Frensh Bridge, Nariman Point, Mumbai - 400007 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPP5010G Appellant .. Respondent Shri Alkesh Patel Vs. DCIT, CC-5(1) (Prop. Of M/s Umiya Gems) Room No. 1908, 19th 4/F Raghav…

Ashok Virambhai Patel, Mumbai vs. DCIT -CC - 5(1), Mumbai

In the result, the appeals of the assesse is partly allowed

ITA 7335/MUM/2018[2011-12]Status: DisposedITAT Mumbai30 Jan 2023AY 2011-12

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132(1)Section 143(2)Section 153D

…P a g e | 1 6 Appeals Shri Ashok Virambhai Patel Vs. DCIT,CC-5(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 7333 to 7336/Mum/2018 (A.Ys.2011-12 to 2014-15) Shri Ashok Virambhai Vs. DCIT, CC-5(1) Patel, 4/F Raghav Wadi, Room No. 1908, 19th Ground Floor, Floor, Air India Building, Frensh Bridge, Nariman Point, Mumbai - 400007 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPP5010G Appellant .. Respondent Shri Alkesh Patel Vs. DCIT, CC-5(1) (Prop. Of M/s Umiya Gems) Room No. 1908, 19th 4/F Raghav…

Ashok Virambhai Patel, Mumbai vs. DCIT -CC - 5(1), Mumbai

In the result, the appeals of the assesse is partly allowed

ITA 7333/MUM/2018[2013-14]Status: DisposedITAT Mumbai30 Jan 2023AY 2013-14

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132(1)Section 143(2)Section 153D

…P a g e | 1 6 Appeals Shri Ashok Virambhai Patel Vs. DCIT,CC-5(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 7333 to 7336/Mum/2018 (A.Ys.2011-12 to 2014-15) Shri Ashok Virambhai Vs. DCIT, CC-5(1) Patel, 4/F Raghav Wadi, Room No. 1908, 19th Ground Floor, Floor, Air India Building, Frensh Bridge, Nariman Point, Mumbai - 400007 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPP5010G Appellant .. Respondent Shri Alkesh Patel Vs. DCIT, CC-5(1) (Prop. Of M/s Umiya Gems) Room No. 1908, 19th 4/F Raghav…

Prakash Gems, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle-5(1), Mumbai

In the result, the appeals of the assesse is partly allowed

ITA 7332/MUM/2018[2014-15]Status: DisposedITAT Mumbai30 Jan 2023AY 2014-15

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132(1)Section 143(2)Section 153D

…P a g e | 1 6 Appeals Shri Ashok Virambhai Patel Vs. DCIT,CC-5(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 7333 to 7336/Mum/2018 (A.Ys.2011-12 to 2014-15) Shri Ashok Virambhai Vs. DCIT, CC-5(1) Patel, 4/F Raghav Wadi, Room No. 1908, 19th Ground Floor, Floor, Air India Building, Frensh Bridge, Nariman Point, Mumbai - 400007 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPP5010G Appellant .. Respondent Shri Alkesh Patel Vs. DCIT, CC-5(1) (Prop. Of M/s Umiya Gems) Room No. 1908, 19th 4/F Raghav…

Alkesh Patel (Prop. of M/S Umiya Gems), Mumbai vs. Deputy Commissioner of Income Tax, Central Circle-5(1), Mumbai

In the result, the appeals of the assesse is partly allowed

ITA 7328/MUM/2018[2014-15]Status: DisposedITAT Mumbai30 Jan 2023AY 2014-15

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132(1)Section 143(2)Section 153D

…P a g e | 1 6 Appeals Shri Ashok Virambhai Patel Vs. DCIT,CC-5(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 7333 to 7336/Mum/2018 (A.Ys.2011-12 to 2014-15) Shri Ashok Virambhai Vs. DCIT, CC-5(1) Patel, 4/F Raghav Wadi, Room No. 1908, 19th Ground Floor, Floor, Air India Building, Frensh Bridge, Nariman Point, Mumbai - 400007 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPP5010G Appellant .. Respondent Shri Alkesh Patel Vs. DCIT, CC-5(1) (Prop. Of M/s Umiya Gems) Room No. 1908, 19th 4/F Raghav…

The Dy. CIT, Anand Circle, Anand vs. Shri Saurabhkumar Mukutlal Gupta, Anand

ITA 1589/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2009-10
For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri Shramdeep Sinha, Sr.DR
Section 131Section 143(3)Section 148Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Pramod M Jagtap, Vice President And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2009-10 The Dy. CIT, Anand Shri Saurabhkumar Circle, Anand M Gupta, Vs 501, (Appellant) Parijat Apartments, 5th Floor, Nr. Vyayamshala, Loliya Bhagol Area, Anand-388001 PAN: ACKPG9748F (Respondent) Appellant by : Shri Chetan Agarwal, A.R. Respondent by : Shri Shramdeep Sinha, Sr.DR Date of hearing : 22-08-2022 Date of pronouncement : 16-11-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Revenue against o…