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

M/S. Balmukund Dhanraj Jhawar HUF, Sendhwa vs. The ITO Sendhwa, Sendhwa

ITA 250/IND/2019[2014-15]Status: DisposedITAT Indore27 Jul 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND BEFORE HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2014-15 M/s. Ajay Kumar Balmukund Jhawar HUF : Appellant C/o S V Agrawal & Associates Dadi Dham, 24 Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore PAN AAFHA4324N V/s The ITO Sendhwa (M.P.) : Respondent Assessment Year 2014-15 Smt. Aparna Jhawar : Appellant C/o S V Agrawal & Associates Dadi Dham, 24 Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore (M.P.) PAN ABCPJ3925E V/s The ITO Sendh…

Smt. Aparna Jhawar, Sendhwa vs. The ITO Sendhwa, Sendhwa

ITA 249/IND/2019[2014-15]Status: DisposedITAT Indore27 Jul 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND BEFORE HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2014-15 M/s. Ajay Kumar Balmukund Jhawar HUF : Appellant C/o S V Agrawal & Associates Dadi Dham, 24 Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore PAN AAFHA4324N V/s The ITO Sendhwa (M.P.) : Respondent Assessment Year 2014-15 Smt. Aparna Jhawar : Appellant C/o S V Agrawal & Associates Dadi Dham, 24 Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore (M.P.) PAN ABCPJ3925E V/s The ITO Sendh…

Shri Gaurav Tayal, Sendhwa vs. The ITO Sendhwa, Sendhwa

ITA 247/IND/2019[2014-15]Status: DisposedITAT Indore27 Jul 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(1)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND BEFORE HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2014-15 Shri Vrindavan Tayal C/o S V Agrawal & Asociates : Appellant Dadi Dham, 24 Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore (M.P.) PAN AASPT7552L V/s The ITO Sendhwa (M.P.) : Respondent Assessment Year 2014-15 Shri Govardhan Tayal : Appellant C/o S V Agrawal & Associates Dadi Dham, 24 Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore (M.P.) PAN AASPT7551K V/s The ITO Sendhwa (M.P.…

Shri Gopal Tayal, Sendhwa vs. The ITO Sendhwa, Sendhwa

ITA 246/IND/2019[2014-15]Status: DisposedITAT Indore27 Jul 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(1)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND BEFORE HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2014-15 Shri Vrindavan Tayal C/o S V Agrawal & Asociates : Appellant Dadi Dham, 24 Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore (M.P.) PAN AASPT7552L V/s The ITO Sendhwa (M.P.) : Respondent Assessment Year 2014-15 Shri Govardhan Tayal : Appellant C/o S V Agrawal & Associates Dadi Dham, 24 Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore (M.P.) PAN AASPT7551K V/s The ITO Sendhwa (M.P.…

Govardhan Tayal, Sendhwa vs. The ITO Sendhwa, Sendhwa

ITA 245/IND/2019[2014-15]Status: DisposedITAT Indore27 Jul 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(1)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND BEFORE HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2014-15 Shri Vrindavan Tayal C/o S V Agrawal & Asociates : Appellant Dadi Dham, 24 Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore (M.P.) PAN AASPT7552L V/s The ITO Sendhwa (M.P.) : Respondent Assessment Year 2014-15 Shri Govardhan Tayal : Appellant C/o S V Agrawal & Associates Dadi Dham, 24 Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore (M.P.) PAN AASPT7551K V/s The ITO Sendhwa (M.P.…

Ajay Kumar Balmukund Jhawar HUF, Sendhwa vs. ITO Sendhwa, Sendhwa

ITA 244/IND/2019[2014-15]Status: DisposedITAT Indore27 Jul 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND BEFORE HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2014-15 M/s. Ajay Kumar Balmukund Jhawar HUF : Appellant C/o S V Agrawal & Associates Dadi Dham, 24 Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore PAN AAFHA4324N V/s The ITO Sendhwa (M.P.) : Respondent Assessment Year 2014-15 Smt. Aparna Jhawar : Appellant C/o S V Agrawal & Associates Dadi Dham, 24 Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore (M.P.) PAN ABCPJ3925E V/s The ITO Sendh…

Shri Vrindavan Tayal, Sendhwa vs. The ITO Sendhwa, Sendhwa

ITA 242/IND/2019[2014-15]Status: DisposedITAT Indore27 Jul 2021AY 2014-15

Bench: Hon’Ble Madhumita Royassessment Year 2014-15

Section 10(38)Section 143(1)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND BEFORE HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2014-15 Shri Vrindavan Tayal C/o S V Agrawal & Asociates : Appellant Dadi Dham, 24 Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore (M.P.) PAN AASPT7552L V/s The ITO Sendhwa (M.P.) : Respondent Assessment Year 2014-15 Shri Govardhan Tayal : Appellant C/o S V Agrawal & Associates Dadi Dham, 24 Joy Builders Colony, Near Rafael Tower, Old Palasia, Indore (M.P.) PAN AASPT7551K V/s The ITO Sendhwa (M.P.…

Smt. Mamta Nyati Dhamnod Distt. Dhar, Dhamnod vs. ITO Dhar, Dhar

In the result appeals of the assessee(s) namely Kumari

ITA 488/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर 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 Kumari Ayushi Nyati ITO, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 to Vs. 7, Indore (Appellant) (Revenue ) P.A. No.AJPPN2679C Assessment Year:2014-15 Smt. Vijaya Nyati, ITO, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.AAPPN8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam ITO, Dhar Nyati, HUF बनाम/ 5 Nyati Hou…

Ritu Mittal, Burhanpur vs. ITO Burhanpur, Burhanpur

In the result, all grounds raised by the assessee(s) are allowed and appeals filed by the assessee in ITANo

ITA 435/IND/2019[2015-16]Status: DisposedITAT Indore25 May 2021AY 2015-16

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2015-16

Section 10(38)Section 143(3)Section 68

…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 2015-16 Smt. Neelam Mittal, : Appellant 35, Mangaldeep, Adarsh Colony, Burhanpur (M.P) PAN : AJIPM9958J V/s ITO, Burhanpur : Respondent Assessment Year 2015-16 Smt. Ritu Mittal, : Appellant 35, Mangaldeep, Adarsh Colony, Burhanpur (M.P) PAN : AHVPM9575E V/s ITO, Burhanpur : Respondent Smt. Neelam Mittal & Anr ITA No.434 & 435/Ind/2019 Revenue by Shri Harshit Bari, Sr.DR Assessee by Shri Pankaj Shah, CA Dat…

Neelam Mittal, Burhanpur vs. ITO Burhanpur, Burhanpur

In the result, all grounds raised by the assessee(s) are allowed and appeals filed by the assessee in ITANo

ITA 434/IND/2019[2015-16]Status: DisposedITAT Indore25 May 2021AY 2015-16

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2015-16

Section 10(38)Section 143(3)Section 68

…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 2015-16 Smt. Neelam Mittal, : Appellant 35, Mangaldeep, Adarsh Colony, Burhanpur (M.P) PAN : AJIPM9958J V/s ITO, Burhanpur : Respondent Assessment Year 2015-16 Smt. Ritu Mittal, : Appellant 35, Mangaldeep, Adarsh Colony, Burhanpur (M.P) PAN : AHVPM9575E V/s ITO, Burhanpur : Respondent Smt. Neelam Mittal & Anr ITA No.434 & 435/Ind/2019 Revenue by Shri Harshit Bari, Sr.DR Assessee by Shri Pankaj Shah, CA Dat…

Kumari Ayushi Nyati, Indore vs. ITO-5(5), Indore

In the result appeals of the assessee(s) namely Kumari

ITA 203/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर 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 Kumari Ayushi Nyati ITO, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 to Vs. 7, Indore (Appellant) (Revenue ) P.A. No.AJPPN2679C Assessment Year:2014-15 Smt. Vijaya Nyati, ITO, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.AAPPN8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam ITO, Dhar Nyati, HUF बनाम/ 5 Nyati Hou…

Manish Kumar Radheshyam Nyati, Dhar vs. ITO, Dhar

In the result appeals of the assessee(s) namely Kumari

ITA 705/IND/2018[14-15]Status: DisposedITAT Indore25 May 2021

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर 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 Kumari Ayushi Nyati ITO, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 to Vs. 7, Indore (Appellant) (Revenue ) P.A. No.AJPPN2679C Assessment Year:2014-15 Smt. Vijaya Nyati, ITO, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.AAPPN8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam ITO, Dhar Nyati, HUF बनाम/ 5 Nyati Hou…

Vijay Radheshyam Nyati HUF, Dhar vs. ITO, Dhar

In the result appeals of the assessee(s) namely Kumari

ITA 704/IND/2018[14-15]Status: DisposedITAT Indore25 May 2021

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर 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 Kumari Ayushi Nyati ITO, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 to Vs. 7, Indore (Appellant) (Revenue ) P.A. No.AJPPN2679C Assessment Year:2014-15 Smt. Vijaya Nyati, ITO, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.AAPPN8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam ITO, Dhar Nyati, HUF बनाम/ 5 Nyati Hou…

Smt Vijaya Nyati, Dhar vs. ITO, Dhar

In the result appeals of the assessee(s) namely Kumari

ITA 703/IND/2018[14-15]Status: DisposedITAT Indore25 May 2021

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर 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 Kumari Ayushi Nyati ITO, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 to Vs. 7, Indore (Appellant) (Revenue ) P.A. No.AJPPN2679C Assessment Year:2014-15 Smt. Vijaya Nyati, ITO, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.AAPPN8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam ITO, Dhar Nyati, HUF बनाम/ 5 Nyati Hou…

Shri Nilesh Jain HUF, Indore vs. ITO 4(2), Indore

In the result Ground No.2 of the assessee’s

ITA 294/IND/2020[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

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

Section 10(38)Section 143(3)Section 68

…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 Ayush Jain, : Appellant 132, Baikunthdham Colony, Behind Anand Bazar, Indore PAN : AHOPJ6426C V/s Income Tax Officer 4(2) Indore : Respondent ITA No.617/Ind/2019 & 293/Ind/2020 Assessment Year 2015-16 & 2014-15 Shri Pritesh Jain (HUF) : Appellant 130, Baikunthdham Colony, Behind Anand Bazar, Indore PAN : AAAHJ6285J V/s Income Tax Officer 4(2) Indore : Respondent Ayush Jain & Ors ITA No.616, 6…

Pritesh Jain HUF, Indore vs. ITO 4 (2), Indore

In the result Ground No.2 of the assessee’s

ITA 293/IND/2020[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

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

Section 10(38)Section 143(3)Section 68

…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 Ayush Jain, : Appellant 132, Baikunthdham Colony, Behind Anand Bazar, Indore PAN : AHOPJ6426C V/s Income Tax Officer 4(2) Indore : Respondent ITA No.617/Ind/2019 & 293/Ind/2020 Assessment Year 2015-16 & 2014-15 Shri Pritesh Jain (HUF) : Appellant 130, Baikunthdham Colony, Behind Anand Bazar, Indore PAN : AAAHJ6285J V/s Income Tax Officer 4(2) Indore : Respondent Ayush Jain & Ors ITA No.616, 6…

M.Kiran Kumar, Chennai vs. ACIT Central Circle-1(4), Chennai

In the result, appeal filed by the assessee is partly allowed

ITA 3374/CHNY/2019[2015-16]Status: DisposedITAT Chennai01 Mar 2021AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Shri G.Baskar, Advocate
Section 10(38)Section 133ASection 2(22)(e)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA N.: 3374/CHNY/2019 िनधा"रण वष" / Assessment Year: 2015-16 Shri M. Kiran Kumar, The ACIT, 123, Usman Road, T. Nagar, v. Corporate Circle 1(4), Chennai – 600 017. Chennai. PAN: ACHPM2247E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri G.Baskar, Advocate : Shri T.R. Senthil Kumar, ""यथ" क" ओर से/Respondent by Sr Standing Cou…

Deepak Kumar Agarwal, HUF, Jaipur vs. ITO, Ward-2(3), Jaipur

ITA 222/JPR/2020[2014-15]Status: DisposedITAT Jaipur09 Feb 2021AY 2014-15
For Appellant: Shri B. P. Mundra (CA)For Respondent: Smt. Runi Pal (Addl. CIT)
Section 10(38)Section 131Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 223/JP/2020 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Nilesh Agarwal HUF The Income Tax Officer, Vs. 39-40-41 Gyan Vihar, Nirman Ward 2(3), Jaipur Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFHN7625H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 222/JP/2020 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Deepak Kumar Agar…