Delhi in Suman Poddar v. Income Tax Officer 99

112 Taxmann.com 330Supreme Court of India2019#735 most cited

What is Delhi in Suman Poddar v. Income Tax Officer 99 authority for?

Exemption under Section 10(38) is not allowable for long-term capital gains arising from bogus share transactions involving penny stocks or manipulative dealings. The Income Tax Department can establish such a case based on the preponderance of probabilities where there is no genuine financial worth.

138

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2026.

Also referred to as

Suman Poddar v. ITO · Suman Poddar SC · Section 10(38) · Section 68 · bogus long term capital gain · penny stock · price rigging · manipulative transactions · capital gains exemption · onus of proof · preponderance of probabilities

Sections most often in play

Section 68Section 10(38)Section 148Section 147Section 142(1)Section 143(2)Section 69ASection 69C

Issues it is cited on

price riggingbogus long term capital gainonus of proofbogus ltcgpenny stockpaper companycircular tradingsection 10(38)period of holdingsettlement applicationsummons under section 131colourable device

Judgments citing Delhi in Suman Poddar v. Income Tax Officer 99

Vinay Chaudhary, Pitampura vs. ACIT Int Tax 1(2)(1), Delhi

In the result, the appeal of the assesse is allowed

ITA 3115/DEL/2023[2021-22]Status: DisposedITAT Delhi02 Apr 2026AY 2021-22

Bench: “Shri Ramit Kochar & Shri Raj Kumar Chauhan

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 54Section 54FSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE “SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.3115/Del/2023, A.Y. 2021-22 Vinay Chaudhary ACIT, LU-4, Pitampura, Circle-Int.Tax-1(2)(1), Delhi-110034 Vs. Civic Centre, New Delhi-110002 PAN: AHBPK1445R (Appellant) (Respondent) Appellant by Ms. Meenal Goyal, CA & Sh. Kunal Gupta, CA Respondent by Sh. M.S. Nethrapal, CIT-DR Date of Hearing 05/01/2026 Date of Pronouncement 02/04/2026 O R D E R PER RAJ KUMAR CHAUHAN , J.M.: This appeal is filed by the appellant/assessee against the final assessment orde…

Kaushaliya Sampatlal Dudani, Jamnagar vs. Income Tax Officer, Ward 2(6), Jamnagar

In the result, the appeal of the assessee is allowed

ITA 659/RJT/2025[2012-13]Status: DisposedITAT Rajkot01 Apr 2026AY 2012-13

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.659/Rjt/2025 िनधा"रण वष"/Assessment Year :2012-2013 Kaushaliya Sampatlal Dudani The Ito, Ward-2(6), बनाम/ K-1/79/4 G.I.D.C., Shanker Ayakar Bhawan, Jamnagar Vs Tekri, Udyognagar, Jamnagar Jamnagar. Gujarart-361005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Abnpd8662P (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Assessee By : Shri Sagar Shah, Ld. Ar राज" की ओर से/Revenue By : Shri Abhimanyu Singh, Ld. Sr-Dr

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh, Ld. Sr-DR
Section 10(38)Section 147Section 250Section 68Section 69

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.659/RJT/2025 िनधा"रण वष"/Assessment Year :2012-2013 Kaushaliya Sampatlal Dudani The ITO, Ward-2(6), बनाम/ K-1/79/4 G.I.D.C., Shanker Ayakar Bhawan, Jamnagar Vs Tekri, Udyognagar, Jamnagar Jamnagar. Gujarart-361005 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: ABNPD8662P (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Assessee by : Shri Sagar Shah, Ld. AR राज" की ओर से/Revenue by : Shri Abhimanyu Singh, Ld. Sr-DR सुनवाई की तारीख/Date of Hearing…

Vipul J. Modi HUF, Mumbai vs. ITO, Ward 20(3)(1), Mumbai

In the result, appeal of the appellant is allowed

ITA 4188/MUM/2024[2014-15]Status: DisposedITAT Mumbai30 Jan 2026AY 2014-15

Bench: the ITAT. a) The appellant claims that the share of M/s ICVL Chemicals Ltd. was not a penny stock when the shares were sold. It was only post take over, the name of the company ICVL Chemicals Ltd. was changed to Ram Minerals & Chemicals Ltd. on 11.07.2014. During the hearing proceedings before the ITAT, the Ld.AR of the appellant filed a chronology of events, which shows that they were holding shares of Intellivate Capital Ventures Ltd. (“ICVL”) from 2010 and the purchase consideration was

Section 10(38)Section 68

…ay High Court in the case of Sanjay Bimalchand Jain Vs. PCIT-1, Nagpur [reported in (2018) 89 Taxmann.com 196] (b) Hon’ble Delhi High Court in the case of Suman Poddar Vs. ITO [reported in (2019)) 112 Taxmann.com 329], which was later affirmed by SC in (2019) 112 Taxmann.com 330 (c) Hon’ble Delhi High Court in Sanjay Kaul Vs. PCIT in ITA No.203/2020 dated 29.07.2020 (d) Hon’ble Calcutta High Court in case of Pr.CIT, Kolkata Vs. Swati Bajaj in ITAT No.06/2022 6. The above judgements of Hon’ble Courts have held that where there is no financial worth when the price goes up and a group of assessees claim huge capit…

A. T. Invofin Private Limited, Delhi vs. DCIT Central Circle 26, Delhi

The appeal of the assessee is allowed

ITA 1883/DEL/2025[2013-14]Status: DisposedITAT Delhi26 Nov 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal, Accountnat Member [Assessment Year: 2013-14]

Section 10(38)Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTNAT MEMBER [Assessment Year: 2013-14] A.T. Invofin India Private DCIT, Central Cirlce-26, Limited, A-60 Naraina Income Tax Office, Jhandewalan Industrial Area-1, Vs Extn., Delhi-110055 New Delhi-110028 PAN-AAACA8248B Appellant Respondent Assessee by Shri Salil Kapoor, Adv. Shri Sumit Lachandani, Adv. and Ms. Ananya Kapoor, Adv. Revenue by Shri Manish Gupta, Sr. DR Date of Hearing 18.09.2025 Date of Pronouncement 26.11.2025 ORDER PER ANUBHAV SHARMA, JM, This appeal has…

Sudhir Babu Chalasani, Hyderabad vs. Income Tax Officer, Ward-17(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 1352/HYD/2025[2017-18]Status: DisposedITAT Hyderabad19 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 10(38)Section 69A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद “एस एम सी” बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SMC ‘ Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.1348 to 1352/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2013-14 to 2017-18) Sudhir Babu Chalasani, Vs. The Income Tax Officer, R/o.Hyderabad. Ward-17(1), Hyderabad. PAN : AAMPC5157G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri A.V. Raghuram, Assessee Advocate…

Sudhir Babu Chalasani, Hyderabad vs. Income Tax Officer, Ward-17(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 1351/HYD/2025[2016-17]Status: DisposedITAT Hyderabad19 Nov 2025AY 2016-17

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 10(38)Section 69A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद “एस एम सी” बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SMC ‘ Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.1348 to 1352/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2013-14 to 2017-18) Sudhir Babu Chalasani, Vs. The Income Tax Officer, R/o.Hyderabad. Ward-17(1), Hyderabad. PAN : AAMPC5157G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri A.V. Raghuram, Assessee Advocate…

Sudhir Babu Chalasani, Hyderabad vs. Income Tax Officer, Ward-17(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 1349/HYD/2025[2014-15]Status: DisposedITAT Hyderabad19 Nov 2025AY 2014-15

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 10(38)Section 69A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद “एस एम सी” बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SMC ‘ Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.1348 to 1352/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2013-14 to 2017-18) Sudhir Babu Chalasani, Vs. The Income Tax Officer, R/o.Hyderabad. Ward-17(1), Hyderabad. PAN : AAMPC5157G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri A.V. Raghuram, Assessee Advocate…

Sudhir Babu Chalasani, Hyderabad vs. Income Tax Officer, Ward-17(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 1348/HYD/2025[2013-14]Status: DisposedITAT Hyderabad19 Nov 2025AY 2013-14

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 10(38)Section 69A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद “एस एम सी” बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SMC ‘ Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.1348 to 1352/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2013-14 to 2017-18) Sudhir Babu Chalasani, Vs. The Income Tax Officer, R/o.Hyderabad. Ward-17(1), Hyderabad. PAN : AAMPC5157G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri A.V. Raghuram, Assessee Advocate…

Income Tax Officer 1(1)(3), Ahmedabad vs. Sureshkumar Bhikalal Thakker, Ahmedabad

In the result, the appeal of the Department is allowed

ITA 1593/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2015-16

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dipen Shukhadia, ARFor Respondent: Shri Ravindra, Sr. DR
Section 10(38)Section 147Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1593/Ahd/2025 (Assessment Year: 2015-16) Income Tax Officer, Ward-1(1)(3), Ahmedabad [PAN No.AANPT1201B] (Appellant) Appellant by: Shri Dipen Shukhadia, AR Respondent by: Shri Ravindra, Sr. DR Date of Hearing 04.11.2025 Date of Pronouncement 06.11.2025 ORDER PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Department against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appea…

Deputy Commissioner of Income -Tax Central Circle-1(1), Ahmedabad, Gujarat vs. Bhaveshkumar Girishbhai Bhandari, Ahmedabad, Gujarat

ITA 979/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2018-19
Section 132Section 143(1)Section 143(3)Section 144BSection 147Section 250Section 37(1)Section 68

…ITA Nos.977/Ahd/2025, 978/Ahd/2025 & 979/Ahd/2025 The Dy.CIT vs. Bhaveshkumar Amratlal Bhandari HUF & Bhaveshkumar Girishbhai Bhandari (2 appeals) Asst. Years: 2018-19, 2016-17 & 2018-19 respectively 1 (AYs) 2018-19 and 2016-17 & 2018-19 respectively, passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). Since the facts and issues for consideration are common in all these three appeals, these were heard together and are being disposed of by this consolidated order for the sake of convenience. 2. The Revenue has raised the following common grounds of appeal (extracted from ITA No.977/A…

Deputy Commissioner of Income -Tax Central Circle-1(1), Ahmedabad, Gujarat vs. Bhaveshkumar Girishbhai Bhandari, Ahmedabad, Gujarat

In the result, the appeal of the Department is allowed and the order of

ITA 978/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2016-17
For Respondent: Shri Abhijit Sr.DR
Section 132Section 143(1)Section 143(3)Section 144BSection 147Section 250Section 37(1)Section 68

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ "B", अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER 1. आयकर अपील सं/ITA No.977/Ahd/2025 Asst.Year 2018-19 2. आयकर अपील सं/ITA No.978/Ahd/2025 Asst.Year 2016-17 3. आयकर अपील सं/ITA No.979/Ahd/2025 Asst.Year 2018-19 1. Dy.CIT Central Circle-1(1) Ahmedabad – 380 009 2-3.Dy.CIT Central Circle-1(1) Ahmedabad – 380 009 बनाम/ v/s. 1. Girishkumar Amratlal Bhandari HUF Nava Bazar Himatnagar Himatnagar – 383 001 Dist.Sabarkantha PAN: AADHB 2136 F 2-3.Bhaveshkumar Girishbhai Bhandari…

Deputy Commissioner of Income -Tax Central Circle-1(1), Ahmedabad, Gujarat vs. Girishkumar Amratlal Bhandari HUF, Himatnagar, Gujarat

In the result, the appeal of the Department is allowed and the order of

ITA 977/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2018-19
For Respondent: Shri Abhijit Sr.DR
Section 132Section 143(1)Section 143(3)Section 144BSection 147Section 250Section 37(1)Section 68

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ "B", अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER 1. आयकर अपील सं/ITA No.977/Ahd/2025 Asst.Year 2018-19 2. आयकर अपील सं/ITA No.978/Ahd/2025 Asst.Year 2016-17 3. आयकर अपील सं/ITA No.979/Ahd/2025 Asst.Year 2018-19 1. Dy.CIT Central Circle-1(1) Ahmedabad – 380 009 2-3.Dy.CIT Central Circle-1(1) Ahmedabad – 380 009 बनाम/ v/s. 1. Girishkumar Amratlal Bhandari HUF Nava Bazar Himatnagar Himatnagar – 383 001 Dist.Sabarkantha PAN: AADHB 2136 F 2-3.Bhaveshkumar Girishbhai Bhandari…

Gitaben Dineshbhai Patel, Ahmedabad vs. ITO Ward 5(3)(1), Ahmedabad

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

ITA 717/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Anil Kshatriya, AdvocateFor Respondent: Shri Abhijit, Sr. DR
Section 10(38)Section 144BSection 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.717/Ahd/2025 (Assessment Year: 2017-18) Gitaben Dineshbhai Patel, Vs. Income Tax Officer, 2nd Floor, Anison Building, Ward-5(3)(1), Swastik Society, Navrangpura, Ahmedabad Ahmedabad-380009 Now Income Tax Officer, Ward-1(2)(1), Ahmedabad [PAN No.ABEPP8382M] (Appellant) .. (Respondent) Appellant by : Shri Anil Kshatriya, Advocate Respondent by: Shri Abhijit, Sr. DR 14.08.2025 Date of Hearing Date of Pronouncement 04.11.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIA…

Smt. Satyawati Marwaha Through Legal Heir Sh, Chander Sheikhar Marwaha, Jalandhar vs. Assistant Commissioner of Income Tax, Jalandhar

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 346 & 347/Asr/2024 Assessment Years: 2014-15 & 2015-16 Smt. Satyawati Marwaha Vs. Asstt. Commissioner of Income Tax, (Deceased), Through Legal Heir Sh. Jalandhar Chander Sheikhar Marwaha, 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8131H] (Respondent) (Appellant) Appellant by : Sh. Ashray Sarna, C. A. : Respondent by Sh. Charan Dass, Sr. D. R. Date of Hearing : 04.08.2025 Date of Pronouncement : 30.10.2025 ORDER Per U…

Smt. Satyawati Marwaha Through Legal Heir Sh. Chander Sheikhar Marwaha, Jalandhar vs. Assistant Commissioner of Income Tax, Jalandhar

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 346 & 347/Asr/2024 Assessment Years: 2014-15 & 2015-16 Smt. Satyawati Marwaha Vs. Asstt. Commissioner of Income Tax, (Deceased), Through Legal Heir Sh. Jalandhar Chander Sheikhar Marwaha, 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8131H] (Respondent) (Appellant) Appellant by : Sh. Ashray Sarna, C. A. : Respondent by Sh. Charan Dass, Sr. D. R. Date of Hearing : 04.08.2025 Date of Pronouncement : 30.10.2025 ORDER Per U…

Mahesh Mittal, Lucknow vs. ACIT, Range-5, Lucknow

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

ITA 73/LKW/2023[2014-15]Status: DisposedITAT Lucknow14 Aug 2025AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshramahesh Mittal V. Acit, Range-5 1/16, Vinay Khand Gomti Income Tax Office Ashok Nagar, Lucknow-226010. Marg, Lucknow-226001. Pan:Acqpm4459B (Appellant) (Respondent) Appellant By: Shri Akshay Agarwal, Adv Respondent By: Shri Amit Singh Chauhan, Cit(Dr) O R D E R

For Appellant: Shri Akshay Agarwal, AdvFor Respondent: Shri Amit Singh Chauhan, CIT(DR)
Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Mahesh Mittal v. ACIT, Range-5 1/16, Vinay Khand Gomti Income Tax Office Ashok Nagar, Lucknow-226010. Marg, Lucknow-226001. PAN:ACQPM4459B (Appellant) (Respondent) Appellant by: Shri Akshay Agarwal, Adv Respondent by: Shri Amit Singh Chauhan, CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: (A). The present appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), Lucknow-3, dated 02.01.2023 for the assessment…

Navansh Vinimay Pvt. Ltd., Kolkata vs. I.T.O., Ward - 8(2), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 724/KOL/2022[2012-2013]Status: DisposedITAT Kolkata30 May 2025AY 2012-2013

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142(1)Section 143Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 724/KOL/2022 Assessment Year: 2012-13 Navansh Vinimay Pvt. Ltd. I.T.O., Ward-8(2), Kolkata Vs. (Appellant) (Respondent) PAN: AACCN9210E Appearances: Assessee represented by : None. Department represented by : Yogesh Mehare, Sr. DR. Date of concluding the hearing : March 5th, 2025 Date of pronouncing the order : May 30th, 2025 ORDER PER…

Karuna Jain, Jaipur vs. ITO WD 2(1), Jpr, Jaipur

In the result, grounds raised by the assessee are dismissed

ITA 190/JPR/2025[2015-16]Status: DisposedITAT Jaipur30 Apr 2025AY 2015-16

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. Amit Kumar Jain, CA, Ld. ARFor Respondent: Mr. Anup Singh, Addl. CIT, Ld. DR
Section 10(38)Section 133ASection 139(4)Section 250Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 190(A.Y. 2015-16)/JPR/2025 Karuna Jain, 519, Thakur Pachewar Ka Rasta, Ramganj Bazar, Jaipur 302 003. PAN No. ADAPJ 9284G ..... Appellant Vs. ITO, Ward 2(1), Jaipur …..Respondent Appellant by : Mr. Amit Kumar Jain, CA, Ld. AR Respondent by : Mr. Anup Singh, Addl. CIT, Ld. DR Date of hearing : 17/04/2025 Date of pronouncement : 30 /04/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of NFAC, Delhi dated 27.07.2023…

Chandra Prakash Jain, Jaipur vs. Circle 1, Jpr, Jaipur

In the result, ground raised by the assessee is partly allowed

ITA 66/JPR/2025[2012-13]Status: DisposedITAT Jaipur13 Mar 2025AY 2012-13

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. Amit Kumar Jain, CA, Ld. ARFor Respondent: Mr. Manoj Kumar, Joint CIT, Ld
Section 10(38)Section 139(4)Section 250Section 250(6)Section 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 66 (A.Y. 2012-13)/JPR/2025 CHANDRA PRAKASH JAIN, 2222, Siwad Bakiwalon Ki Gali Kishanpole, Jaipur 302 001 PAN No. ADXPJ 2237Q ...... Appellant Vs. Dy. Commissioner Income Tax, Circle- 1, Jaipur …...Respondent Appellant by : Mr. Amit Kumar Jain, CA, Ld. AR Respondent by : Mr. Manoj Kumar, Joint CIT, Ld. DR Date of hearing : 26/02/2025 Date of pronouncement : 13/03/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order…

Chintan Shailesh Shah, Mumbai vs. ITO Ward-30(1)(2), Now ITO Ward-41(3)(1), Mumbai

In the result, the appeal filed by the assessee stands dismissed with no order as to cost

ITA 2469/MUM/2024[2014-15]Status: DisposedITAT Mumbai17 Feb 2025AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankarchintan Shailesh Shah Vs. Ito, Ward 30(1)(2) Rushikesh, Shanti Nagar, (Now Ward 41(3)(1)) Adarsh Dugdhalaya Kautilya Bhavan, Bkc, Malad (W), Mumbai – Bandra (E), Mumbai – 400064. 400051. Pan/Gir No. Amzps2768Q (Applicant) (Respondent)

Section 10(38)Section 133(6)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Chintan Shailesh Shah Vs. ITO, Ward 30(1)(2) Rushikesh, Shanti Nagar, (Now Ward 41(3)(1)) Adarsh Dugdhalaya Kautilya Bhavan, BKC, Malad (W), Mumbai – Bandra (E), Mumbai – 400064. 400051. PAN/GIR No. AMZPS2768Q (Applicant) (Respondent) Assessee by None Revenue by Shri Mahesh Pamnani, Sr. DR Date of Hearing 17.02.2025 Date of Pronouncement 17.02.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned orde…