Which sections of the Income Tax Act does Delhi in Fine Gujarwala Jewellers v. ITO come up under?

It is most often cited in judgments turning on Section 68, Section 142(1), Section 115BBE, Section 143(2), Section 143(3), Section 133(6).

Delhi in Fine Gujarwala Jewellers v. ITO

Q: How many judgments cite Delhi in Fine Gujarwala Jewellers v. ITO?

16 judgments on BharatTax cite Delhi in Fine Gujarwala Jewellers v. ITO (151 Taxmann.com 340), spanning 2023 to 2026.

151 Taxmann.com 340High Court2023#6864 most cited

What is Delhi in Fine Gujarwala Jewellers v. ITO authority for?

An abnormal increase in cash sales and subsequent bank deposits during the demonetization period (Financial Year 2017-18) cannot, on its own, justify the rejection of books of account or additions under Section 68 of the Income Tax Act.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

Fine Gujarwala Jewellers v. ITO · Section 68 · addition u/s 68 · rejection of books of account · demonetization · cash sales · unexplained cash credit · Financial Year 2017-18 · taxmann.com 340

Sections most often in play

Section 68 Section 142(1)Section 115BBE Section 143(2)Section 143(3)Section 133(6)Section 69A Section 145(3)

Issues it is cited on

addition under section 68 rejection of books of account section 145 tnmm section 145(3)section 253 complete scrutiny addition u/s 68 double taxation section 115bb section 115b unexplained cash credit

Judgments citing Delhi in Fine Gujarwala Jewellers v. ITO

ACIT, Mumbai vs. Pv Media Vision Private Limited, Mumbai

In the result, appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 5337/MUM/2025[2017-18]Status: DisposedITAT Mumbai09 Feb 2026AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Tanmay PhadkeFor Respondent: Shri Virabhadra Mahajan, Sr.DR

Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent P.V. Media Vision Pvt. Ltd., ACIT, Circle-7(3)(2), Building No. A-1, Room No. 128A, Unit No. 19, 1st Floor, 5036/Mum/2025 2017-18 Shah N Nahar, Aayakar Bhavan, Industrial Estate, Maharshi Karve Road, Sitaram Jadhav Marg, Mumbai-400020. Lower Parel West, Mumbai-400013 [PAN: AAECP6508R] P.V. Media Vision Pvt. Ltd., ACIT-8(2)(1), Building No. A-1, Room No. 621A, Unit No. 19, 5337/Mum/2025 2017-18 Aayakar Bhavan, Shah N Nahar, M…

P V Media Vision Pvt. Ltd, Lower Parel Mumbai vs. ACIT Circle 7(3)(2), Mumbai

In the result, appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 5036/MUM/2025[2017-18]Status: DisposedITAT Mumbai09 Feb 2026AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Tanmay PhadkeFor Respondent: Shri Virabhadra Mahajan, Sr.DR

Section 143(2)Section 68

Deputy Commissioner of Income Tax, Delhi vs. La Solitaire Jewels Private Limited, Delhi

The Appeal of the Revenue is dismissed

ITA 181/DEL/2024[2017-18]Status: DisposedITAT Delhi30 Oct 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishradeputy Commissioner Of Vs La Solitaire Jewels Income Tax, Private Limited Room No. 316A, C. R. 2706, Bank Street Road, Building, I. P. Estate, Karol Bagh, New Delhi- New Delhi 110005 Delhi Pan: Aaacl9483H Appellant Respondent Assessee By Sh. Mayankpatwari, Adv & Sh. Akashojha, Adv Revenue By Sh. Gouranga Chandra, Sr. Dr Date Of Hearing 27/08/2025 Date Of Pronouncement 30/10/2025

Section 143(2)Section 143(3)Section 145Section 145(3)Section 68

…1 DCIT Vs. La solitaire Jewels Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Deputy Commissioner of Vs La Solitaire Jewels Income Tax, Private Limited Room No. 316A, C. R. 2706, Bank Street Road, Building, I. P. Estate, Karol Bagh, New Delhi- New Delhi 110005 Delhi PAN: AAACL9483H Appellant Respondent Assessee by Sh. MayankPatwari, Adv and Sh. AkashOjha, Adv Revenue by Sh. Gouranga Chandra, Sr. DR Date of Hearing 27/08/2025 Date of Pronouncement 30/10/2025 ORDER PER YOGESH KUMA…

Income Tax Officer, C.R. Building, ITO vs. Sunita Gold and Diamonds Pvt Ltd, New Delhi

ITA 4039/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Aug 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Upvan Gupta, AdvocateFor Respondent: Sh. Manish Gupta, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 68

…Page 1 ITA No.4039/Del/2024 Sunita Gold and Diamonds Pvt. Ltd. (AY: 2017-18) THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.4039/Del/2024 (Assessment Year: 2017-18) Income Tax Officer, C.R. Building, Room No. 238B, 2nd Floor, I.P. Estate, New Delhi - 110002 Vs. Sunita Gold and Diamonds Pvt. Ltd. 20, New Rajdhani Enclave, Preet Vihar, Vikas Marg, Delhi - 110092 स्थायीलेखासं . / जी आइआरसं . / PAN/GIR No: AANCS4339J Appellant Respondent Appellant by : Sh. Upvan Gupta, Advocate Respondent by : Sh. Manish Gupta, Sr. DR Date o…

ITO, Ward 43(6), Delhi vs. Ankur Jain, Delhi

In the result, the revenue’s appeal is dismissed

ITA 3305/DEL/2023[2017-18]Status: DisposedITAT Delhi27 Jun 2025AY 2017-18

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaasstt. Year : 2017-18 Ito, Ward 43(6), Vs. Ankur Jain, New Delhi Bh-4, Delhi East, Shalimar Bagh, Delhi (Pan: Adkpj1885H) (Appellant) (Respondent) Appellant By : Shri Sankalp Malik, Adv. Respondent By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing 24.06.2025 Date Of Pronouncement 27.06.2025

For Appellant: Shri Sankalp Malik, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 11SSection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “A’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Asstt. Year : 2017-18 ITO, Ward 43(6), vs. Ankur Jain, New Delhi BH-4, Delhi East, Shalimar Bagh, Delhi (PAN: ADKPJ1885H) (Appellant) (Respondent) Appellant by : Shri Sankalp Malik, Adv. Respondent by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing 24.06.2025 Date of Pronouncement 27.06.2025 ORDER PER MAHAVIR SINGH, VP: This appeal has been filed by the Revenue against the order dated 10.10.2023 passed by the NFAC, Delhi for the assessment year 2017-18. The so…

ACIT-Cir.20(1), Mumbai vs. Hitesh Joitkumar Jain, Mumbai

In the result, the appeal filed by the Revenue is dismissed and the appeal of the assessee is allowed

ITA 2639/MUM/2024[2017]Status: DisposedITAT Mumbai01 Apr 2025

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Biswanth Das, CIT-DR

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Hitesh Joitkumar Jain, ACIT, B-904, 9th Floor, Circle-20(2), Pratiksha Tower, 2017/Mum/2024 2017-18 Piramal Chambers, RS Nimkar Marg, Lalbaug, Parel, Mumbai Central-400008 Mumbai-400012 [PAN: AIFPJ1531N] Hitesh Joitkumar Jain, ACIT, B-904, 9th Floor, Circle-20(1), Pratiksha Tower, 2639/Mum/2024 2017-18 Piramal Chambers, RS Nimkar Marg, Lalbaug, Parel, Mumbai Central- Mumbai-400012 400008 [PAN: AIFPJ1531N] Assessee by : Shri Nee…

Hitesh Joitkumar Jain, Mumbai Central vs. ACIT Circle-20(2) Mumbai, Piramal Chamber

ITA 2017/MUM/2024[2017-2018]Status: DisposedITAT Mumbai01 Apr 2025AY 2017-2018

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Biswanth Das, CIT-DR

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER | ITA No. | Α.Υ. | Appellant | Respondent | |---|---|---|---| | 2017/Mum/2024 | 2017-18 | Hitesh Joitkumar Jain, B-904, 9th Floor, Pratiksha Tower, RS Nimkar Marg, Mumbai Central-400008 [PAN: AIFPJ1531N] | ACIT, Circle-20(2), Piramal Chambers, Lalbaug, Parel, Mumbai-400012 | | 2639/Mum/2024 | 2017-18 | ACIT, Circle-20(1), Piramal Chambers, Lalbaug, Parel, Mumbai-400012 | Hitesh Joitkumar Jain, B-904, 9th Floor, Pratiksha Tower, RS Nimkar Marg, Mumbai Central-400…

Manojbhai Arvindbhai Parekh, Rajkot vs. Assistant Commissioner of Income Tax, Circle - 2(1), Rajkot

In the result, appeal filed by the assessee, is partly allowed in above terms

ITA 385/RJT/2023[2017-18]Status: DisposedITAT Rajkot27 Feb 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 385 /Rjt/2023 ("नधा"रण वष"/Assessment Year: (2017-18) Manojbhai Arvindbhai Parekh The Acit Of I. T. Circle – 2(1), Shreeji Giriraj Trading, 19-Giriraj Vs. Rajkot – 360001 Chamber, Old Gadhiwas Soni Bazar, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acypp1471C (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr.DR

Section 115BSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण,राजकोट "यायपीठ, राजकोट। IN THE INCOMETAXAPPELLATE TRIBUNAL,RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 385 /RJT/2023 ("नधा"रण वष"/Assessment Year: (2017-18) Manojbhai Arvindbhai Parekh The ACIT of I. T. Circle – 2(1), Shreeji Giriraj Trading, 19-Giriraj Vs. Rajkot – 360001 Chamber, Old Gadhiwas Soni Bazar, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACYPP1471C (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Chetan Agarwal, Ld. AR व क" ""यथ" ओर से/Respondent by : Shri Abh…

Sandeep Kumar Soni, Bhopal vs. The ITO 4(3), Bhopal

Appeals are allowed

ITA 82/IND/2023[2017-18]Status: DisposedITAT Indore24 Feb 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhashri Deepak Soni, Ito-4(3), बनाम/ Prop. Ambalika Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Acyps8020J) (Assessee/Appellant) (Revenue/Respondent) Shri Sandeep Kumar Soni, Ito-4(3), बनाम/ Prop. Ambey Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Avgps0484F) (Assessee/Appellant) (Revenue/Respondent)

Section 143(3)Section 253(5)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER Shri Deepak Soni, ITO-4(3), बनाम/ Prop. Ambalika Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (PAN: ACYPS8020J) (Assessee/Appellant) (Revenue/Respondent) Shri Sandeep Kumar Soni, ITO-4(3), बनाम/ Prop. Ambey Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (PAN: AVGPS0484F) (Assessee/Appellant) (Revenue/Respondent) Assessee by Shri Gagan Tiwari, AR Revenue by Shri Sanjiv Kumar, Sr. DR Date of Hearing 18.12.2024 Date of 24.02.2025 Pron…

Shri Deepak Soni, Bhyopal vs. The ITO 4 (3), Bhopal

Appeals are allowed

ITA 1/IND/2023[2017-18]Status: DisposedITAT Indore24 Feb 2025AY 2017-18

Section 143(3)Section 253(5)

Gaurav Goel, Chandigarh vs. ITO, Ward 4(3), Chandigarh

In the result, the appeal of the assessee stands allowed

ITA 132/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh24 Feb 2025AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 132/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18 Gaurav Goel, Vs. The Ito, बनाम H. No. 1676, Sector 33-D, Ward 4(3), Chandigarh Chandigarh "थायी लेखा सं./Pan No: Ahgpg3162Q अपीलाथ"/ Assessee ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Jaspal Sharma, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 17.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 24.02.2025 आदेश/Order Per Paresh M. Joshi, Jm :

For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 142(1)Section 143(1)Section 143(2)Section 250Section 253

…v Goel, Chandigarh 17 realization of sales) in bank account and could not have been treated as undisclosed income of the Assessee and accordingly, impugned addition made by the Assessing Officer was not justified.} 4.6 (ii) We also gainfully refer to (2023) 151 Taxmann.com 340 (Delhi – Tribunal) in the case of Fine Gujaranwala Jewellers vs. ITO, wherein it was held that where Assessee deposited substantial amount of cash in bank during demonetization period and claimed that same arose out of cash sales of jewellery, since other wing of government had already accepted sale transaction under VAT and books of acco…

Mohan Lal Ashok Kumar Saraf, Jaipur vs. DCIT Cen Cir 1, Jaipur

In the result, the appeal of the assessee is allowed as indicated hereinabove

ITA 879/JPR/2024[2017-2018]Status: DisposedITAT Jaipur28 Nov 2024AY 2017-2018

For Appellant: Shri Ankit Totuka, AdvocateFor Respondent: Ms. Alka Gautam, CIT-DR

Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHA LAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 879/JP/2024 fu/kZkj.ko"kZ@AssessmentYear :2017-18 Mohan Lal Ashok Kumar Saraf cuke The DCIT Vs. 223, Johri Bazar Central Circle-1 Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACFM 6432 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Ankit Totuka, Advocate jktLo dh vksjls@Revenue by: Ms. Alka G…

A.G. India Retail Private Limited, Delhi, India vs. The Assistant Commissioner of Income Tax, Cr Building

In the result, the appeal of the assessee in ITA No

ITA 449/DEL/2024[2017-18]Status: DisposedITAT Delhi27 Aug 2024AY 2017-18

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Sandeep Goel, AdvFor Respondent: Shri Kanv Bali, Sr. Dr

Section 115BSection 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 449/DEL/2024 [A.Y. 2017-18] A.G. India Retail Pvt. Ltd Vs. The A.C.I.T 113-114, Plot No. 3 New Delhi Vardhman Plaza Tower Netaji Subhash Place Pitampura, New Delhi PAN – AAACM 8611 Q (Applicant) (Respondent) Assessee By : Shri Sandeep Goel, Adv Department By : Shri Kanv Bali, Sr. Dr Date of Hearing : 12.08.2024 Date of Pronouncement : 27.08.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order o…

DCIT Central Circle-1, Noida vs. Parish Agarwal (Prop.of M/S Balsons Jewellers), Noida

The appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 579/DEL/2023[2017-18]Status: DisposedITAT Delhi02 Jul 2024AY 2017-18

Bench: Shri M Balaganesh & Shri Vimal Kumarasstt. Year: 2017-18 Parish Agarwal, Vs. Ito, Ward-5(2)(4) (Prop. Of M/S Balsons Noida Jewellers) J-51, Sector-18, Gautam Budh Nagar, Noida, Uttar Pradesh 201 301 Pan Aeipa1187Q (Appellant) (Respondent) Asstt. Year 2017-18 Dcit, Central Vs. Parish Agarwal, Circle-1, Noida (Prop. Of M/S. Balsons Jewellers) J-51, Sector-18, Gautam Budh Nagar, Noida, Uttar Pradesh 201 301 Pan Aeipa1187Q (Appellant) (Respondent)

For Appellant: Shri Rajeev Saxena, AdvocateFor Respondent: Shri P N Barnwal, CIT(DR)

Section 133(6)Section 133ASection 142(1)Section 143(2)Section 68Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Asstt. Year: 2017-18 Parish Agarwal, Vs. ITO, Ward-5(2)(4) (Prop. Of M/s Balsons Noida Jewellers) J-51, Sector-18, Gautam Budh Nagar, Noida, Uttar Pradesh 201 301 PAN AEIPA1187Q (Appellant) (Respondent) Asstt. Year 2017-18 DCIT, Central Vs. Parish Agarwal, Circle-1, Noida (Prop. Of M/s. Balsons Jewellers) J-51, Sector-18, Gautam Budh Nagar, Noida, Uttar Pradesh 201 301 PAN AEIPA1187Q (Appellant) (Respondent) Assessee by: Shri Rajeev Saxena, Advocate Shri Dishant Sethi, A…

Parish Agarwal, Noida vs. ITO, Ward-5(2)(4), Noida

The appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 272/DEL/2023[2017-18]Status: DisposedITAT Delhi02 Jul 2024AY 2017-18

For Appellant: Shri Rajeev Saxena, AdvocateFor Respondent: Shri P N Barnwal, CIT(DR)

Section 133(6)Section 133ASection 142(1)Section 143(2)Section 68Section 69A

Sanjay Sumermal Soni, Thane vs. ITO, Ward-2(2), Thane

In the result appeal of the assessee is partly allowed

ITA 183/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 Aug 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Income Tax Ward 2(2), Thane, Sanjay Sumermal Soni Room No. 208, 2 Nd Floor, A/201, Salasar Aarti, Qureshi Mansion, Temba Road, Vs. Bhayander West, Gokhale Road, Thane-400101 Naupada-Thane West, Thane 400602 (Appellant) (Respondent) Pan No. Bdeps5367L Assessee By : Shri R.M. Jain, Ar Revenue By : Shri Swapnil Sawant, Dr Date Of Hearing: 01.08.2023 Date Of Pronouncement : 28.08.2023

For Appellant: Shri R.M. Jain, ARFor Respondent: Shri Swapnil Sawant, DR

Section 143Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Income Tax Ward 2(2), Thane, Sanjay Sumermal Soni Room No. 208, 2 nd Floor, A/201, Salasar Aarti, Qureshi Mansion, Temba Road, Vs. Bhayander West, Gokhale Road, Thane-400101 Naupada-Thane West, Thane 400602 (Appellant) (Respondent) PAN No. BDEPS5367L Assessee by : Shri R.M. Jain, AR Revenue by : Shri Swapnil Sawant, DR Date of hearing: 01.08.2023 Date of pronouncement : 28.08.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Mr. Sanjay Sumermal Soni for assessment year 2…