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 366,339 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

Shri Krishan Kumar Jalan, Bangalore vs. ITO, W-1, Sirsa

In the result appeal of the assessee is dismissed

ITA 933/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh15 Jan 2025AY 2014-15
For Appellant: Shri P.K. Prasad, Advocate &For Respondent: Dr. Vivek Vardhan, JCIT, Sr. DR
Section 10(38)Section 143(2)Section 143(3)Section 250(6)Section 253Section 68

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ“ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री विक्रम सिंह यादव, लेखा सदस्य एवं श्री परेश म. जोशी, न्यायिक सदस्य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं . / ITA NO. 933/Chd/2019 निर्धारण वर्ष / Assessment Year : 2014-15 Shri Krishan Kumar Jalan J-206, Purva Venezia Apartment, 2nd Floor, Mother Dairy Yelahanka, Bangalore-560064 बनाम The ITO Ward-1, Sirsa स्थायीलेखासं . / PAN NO: AFKPK8520J अपीलार्थी/Appellant निर्धारिती की ओर से/Assessee by : Shri P.K. Prasad, Advocate &…

Sadhu Ram Balani, Indore vs. ITO-5(1), Indore

ITA 470/IND/2023[2014-15]Status: HeardITAT Indore24 Sept 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisadhu Ram Balani Ito-5(1) Flat No.B-503, Moti Mahal Indore Apartment 28-A, Sector-C Vs. Scheme No.71, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Abspb5367L Assessee By Shri S.N. Agrawal, Ar Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 24.09.2024

Section 10(38)Section 132Section 133A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Sadhu Ram Balani ITO-5(1) Flat No.B-503, Moti Mahal Indore Apartment 28-A, Sector-C Vs. Scheme No.71, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: ABSPB5367L Assessee by Shri S.N. Agrawal, AR Shri Ashish Porwal, Sr. DR Revenue by Date of Hearing 04.09.2024 Date of Pronouncement 24.09.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by assessee is directed against the order dated 16.10.2020 of the Commissioner of Inco…

Ovez Arifbhai Lakhani, Bhavnagar vs. The Pr. CIT, Ahmedabad-1, Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 590/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad30 Aug 2024AY 2014-15

Bench: Income Tax Appellate Tribunal, Ahmedabad Benches, Has Arisen From The Revisionary Order Dated 12.03.2024 Passed By Ld. Principal

For Appellant: Shri Bharat R. Popat, A.RFor Respondent: Shri Kamlesh Makwana, CIT-D.R
Section 144BSection 147Section 148Section 263

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Ramit Kochar, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 Mr. Ovez Arifbhai The Principal Lakhani, Hero Show Commissioner of Room, Near Crescent v. Income Tax, Circle, Sir Pattani Road, Ahmedabad-1, Bhavnagar-364002 Aayakar Gujarat Bhawan(Vejalpur), PAN: AEBPL1286N Ahmedabad-380015 (Appellant) (Gujarat) (Respondent) Assessee by: Shri Bharat R. Popat, A.R. Revenue by: Shri Kamlesh Makwana, CIT-D.R. Date of hearing : 08-08-2024 Date of pronouncement : 30-08-2024 आदेश/ORDER PER : RAMIT KOCHAR,…

Parasmal Bhandari, Jaipur vs. Income Tax Officer Ward 6(2), Jaipur

In the result, the appeal of the assessee is allowed with no orders as to costs

ITA 95/JPR/2023[2014-2015]Status: DisposedITAT Jaipur07 Aug 2024AY 2014-2015

Bench: Making The Impugned Addition & Not Providing Any Opportunity Of Cross Examination Which Is In Gross Violation Of Principle Of Natural Justice.

For Appellant: Shri Prateek Kedawat, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 10(38)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 95/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Shri Parasmal Bhandari The ITO Vs. 104, Vinayak Apartment, Chomu Circle Ward 6 (2) C-Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFJPB 6961 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Prateek Kedawat, Advocate jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR l…

ITO -24(2)(1), Mumbai, Piramal Chambers vs. Kailash Chandra Gupta, HUF, Mumbai

ITA 4013/MUM/2023[2012-13]Status: DisposedITAT Mumbai26 Jul 2024AY 2012-13
Section 10(38)Section 143(1)Section 143(2)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Ms. Kavitha Rajagopal (JM) & Shri Omkareshwar Chidara (AM) Ι.Τ.Α. No. 4013/Mum/2023 (A.Y. 2012-13) ITO-24(2)(1) Vs. Kailash Chandra Gupta HUF 608, Income Tax Office C-403, Runwal Elegante Lalbaug, Parel Lokhandwala Complex Mumbai-400 012. Oshiwara, Andheri West (Appellant) Mumbai-400 053. PAN : AAAHK4439D (Respondent) Assessee by Shri Rajesh Sanghvi, CA Department by Shri P.D. Chougule Date of Hearing 01.05.2024 Date of Pronouncement 26.07.2024 ORDER Per Omkareshwar Chidara (AM) :- The appellant has filed return of income on 5.6.2012 declaring…

Kaushik Chandravadan Parikh, Mumbai vs. NFAC, Delhi

ITA 2064/MUM/2023[2011-12]Status: DisposedITAT Mumbai26 Jul 2024AY 2011-12

Bench: Ms. Kavitha Rajagopal (Jm) & Shri Omkareshwar Chidara (Am)

Section 10(38)Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Ms. Kavitha Rajagopal (JM) & Shri Omkareshwar Chidara (AM) I.T.A. No. 2064/Mum/2023 (A.Y. 2011-12) Vs. ACIT-19(2) Kaushik Chandravadan Parikh 1216, Prasad Chambers Mumbai Opera House, Mumbai-400 004. PAN : AADPP1909Q (Appellant) (Respondent) Assessee by Shri B.V. Jhaveri & Ms. Bhargavi Raval Department by Shri P.D. Chougule Date of Hearing 02.05.2024 Date of Pronouncement 26.07.2024 O R D E R Per Omkareshwar Chidara (AM) :- In the above captioned appeal, the appellant raised two main grounds, first being the reopening of assessment as…

Antony Leo Sequeira, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Mumbai

In the result, Grounds taken by the assessee are dismissed

ITA 2010/MUM/2023[2014-2015]Status: DisposedITAT Mumbai10 Jul 2024AY 2014-2015

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Shri K. Gopal & Shri Om Kandalkar , Ld. ARFor Respondent: Shri Ajay Chandra & Shri Manoj Kumar
Section 132Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 2011/Mum/2023 (A.Y.2015-16) Antony Leo Sequeira I-702 Green Wood, Andheri-Kurla Road, Andheri (E), Mumbai-400 059 PAN: AAHPS3570Q ..... Appellant Vs. ACIT, Central Cir-2(1), R. No. 80 Kautilya Bhavan, C-41 to C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai- 400 051 ..... Respondent & ITA No. 2718/Mum/2023 (A.Y.2015-16) ACIT, Central Cir-2(1), R. No. 80 Kautilya Bhavan, C-41 to C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai- 400 051…

Shri Nilesh Haresh Parwani, Mumbai vs. The Assistant Commissioner of Income Tax-22(2), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 2244/MUM/2023[2014-2015]Status: DisposedITAT Mumbai15 May 2024AY 2014-2015

Bench: Shri Vikas Awasthy & Shri Amarjit Singhshri Nilesh Haresh Vs. The Assistant Parwani, 501, Chumchum Commissioner Of Income Saraswati Road, Tax-22 (2) Santacruz West, Room No. 315, Piramal Mumbai – 400 064 Chamber, Lalbaug, Mumbai – 400 012 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Angpp1224L Appellant .. Respondent Appellant By : Sanjay Parikh Respondent By : Anil Sant Date Of Hearing 08.03.2024 Date Of Pronouncement 15.05.2024 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A) Nfac For A.Y. 2014-15. The Assessee Has Raised The Following Grounds Before Us: “A. Addition/Disallowance Of Short Term Capital Loss Rs.1,62,91,466/- 1. The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Cit(A)] Erred On Facts & In Law In Confirming The Addition/Disallowance Of Short Term Capital Loss Of Rs. 1,62,91,466/- As Made By The Assistant Commissioner Of Income Tax, 22(2), Mumbai (Ao). 2. While Confirming The Addition/Disallowance Of The Said Loss, The Learned Cit(A) Erred In Holding That The Appellant Had Not Made Out A Case As To How Such Huge Ltcg/Stcl Has Accrued To The Appellant From Shares Of The Company Named Global Infratech Ltd.

For Appellant: Sanjay ParikhFor Respondent: Anil Sant
Section 143(2)Section 69C

…P a g e | 1 Shri Nilesh Haresh Parwani Vs. The ACIT-22(2) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Shri Nilesh Haresh Vs. The Assistant Parwani, 501, Chumchum Commissioner of Income Saraswati Road, Tax-22 (2) Santacruz West, Room No. 315, Piramal Mumbai – 400 064 Chamber, Lalbaug, Mumbai – 400 012 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:ANGPP1224L Appellant .. Respondent Appellant by : Sanjay Parikh Respondent by : Anil Sant Date of Hearing 08.03.2024 Date of Pronouncement 15.05.2024 आदेश / O R D E R Per Amarjit S…

Spectrum Foods Limited, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 38/JPR/2024[2010-11]Status: DisposedITAT Jaipur08 Apr 2024AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anup Singh (Addl. CIT)
Section 143(3)Section 147Section 148

…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. 38/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke M/s Spectrum Foods Limited The Income Tax Officer, Vs. L-5, B-II, Surya House, Krishna Jaipur Marg, C-Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 3704 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar, Adv. jktLo dh…

Sheela Ashok Bafna, Mumbai vs. ITO, Ward-20(3(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2/MUM/2023[2015-16]Status: DisposedITAT Mumbai08 Apr 2024AY 2015-16
For Appellant: Shri Rajiv KhandelwalFor Respondent: Shri Nayanjyoti Nath (DR)
Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.02/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) Sheela Ashok Bafna बनाम / ITO, Ward-20(3)(3) East-3004, Floor 30th, Vs. Piramal Chaber, Avighna IX, Dr. Babasaheb 614, Ambedkar Road, Lalbaug, Lalbaug, Mumbai-400012. Mumbai-400012. स्थायी लेखा सं./ जीआइआर सं./PAN/GIR No. : AALPB0753A (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) Assessee by: Shri Rajiv Khandelwal Revenue by: Shri Nayanjyoti Nath (DR) सुनवाई की तारीख / Date of Hearing: 05/02/2024 घोषणा की तारीख /Date of Pro…

ITO-19(1)(1), Mumbai vs. Alpha Rajendra Jain, Mumbai

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

ITA 1922/MUM/2023[2014-15]Status: DisposedITAT Mumbai21 Mar 2024AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Singh Karhail (Jm)

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Sandeep Singh Karhail (JM) I.T.A. No. 1922/Mum/2023 (A.Y. 2014-15) Vs. Alpa Rajendra Jain ITO-19(1)(1) Room No. 501 2405, Panchratna 5th Floor M.P. Marg, Opera Piramal Chambers House, Mumbai-400004. Lalbaug Mumbai-400 012. PAN : ACPPJ9850N (Appellant) (Respondent) Assessee by Shri Karan Jain Department by Shri Manoj Kumar Sinha Date of Hearing 18.01.2024 Date of Pronouncement 21.03.2024 O R D E R Per B.R.Baskaran (AM) :- The revenue has filed this appeal challenging the order dated 29-03- 2023 passed by L…

Udayan Grover, Mumbai vs. National Faceless Appeal Centre(NFAC), Delhi

In the result, appeal filed by the assessee is allowed

ITA 2880/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Feb 2024AY 2015-16

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleudayan Grover V. National Faceless Appeal Centre Panch Mahal Delhi Panch Sristhi Complex {Acit – 26(3), Bkc, Mumbai} Powai, Mumbai - 400072 Pan: Aclpg0572G (Appellant) (Respondent) Assessee Represented By : Shri Vimal Punmiya Department Represented By : Ms. Kavitha Kaushik

Section 10(38)Section 131Section 133(6)Section 142(1)Section 143(2)Section 57Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Udayan Grover v. National Faceless Appeal Centre Panch Mahal Delhi Panch Sristhi Complex {ACIT – 26(3), BKC, Mumbai} Powai, Mumbai - 400072 PAN: ACLPG0572G (Appellant) (Respondent) Assessee Represented by : Shri Vimal Punmiya Department Represented by : Ms. Kavitha Kaushik Date of conclusion of Hearing : 23.01.2024 Date of Pronouncement : 07.02.2024 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against order of Learned…

Komal Agarwal, Mumbai vs. Dy CIT -CC-7(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 645/MUM/2021[2014-15]Status: DisposedITAT Mumbai02 Feb 2024AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 645/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Komal Agarwal बिधम / Dcit, Central Circle 7(3) 203, Ugam, N.S Road No.9, Room No 655, 6Th Floor, Vs. Jvpd Scheme, Juhu, Ville Ayakar Bhavan, M.K. Parle (W), Mumbai-400097 Road, Churchgate, Mumbai-400020 स्थधयी लेखध सं/.जीआइआर सं/.Pan/Gir No. : Ahwpr9295B (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) ..

For Appellant: Shri Harion TulsiyanFor Respondent: Shri P. D. Chougule
Section 10(38)Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No. 645/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Komal Agarwal बिधम / DCIT, Central Circle 7(3) 203, Ugam, N.S Road No.9, Room No 655, 6th Floor, Vs. JVPD Scheme, Juhu, Ville Ayakar Bhavan, M.K. Parle (W), Mumbai-400097 Road, Churchgate, Mumbai-400020 स्थधयी लेखध सं/.जीआइआर सं/.PAN/GIR No. : AHWPR9295B (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) .. Assessee by: Shri Harion Tulsiyan Revenue by: Shri P. D. Chougule सुनवाई की तारीख / Date of Hearing: 17/01/2024…

Mohan Thakurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 718/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Nov 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

Mohan Thankurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 713/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Nov 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

Mohan Thakurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 712/MUM/2021[2013-14]Status: DisposedITAT Mumbai17 Nov 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

Mohan Thakurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 711/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

Mohan Thakurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 710/MUM/2021[2011-12]Status: DisposedITAT Mumbai17 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

Mohan Thakurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 709/MUM/2021[2014-15]Status: DisposedITAT Mumbai17 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

Mohan Gurnani, Navi Mumbai vs. DCIT Central Cirle - 5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 2089/MUM/2021[2010-11]Status: DisposedITAT Mumbai17 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…