Deputy Commissioner of Income Tax v. Dhiren Shah

Abdullatif Ibrahim Badarpura, Mumbai vs. DCIT Central Circle 4(2), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

…when the assessee from the very beginning has stoutly denied payment of on–money in cash.” 28. We further observe that the Hon'ble Co-ordinate Bench of the Tribunal consisting both of us, in the case of Deputy Commissioner of Income Tax vs. Dhiren Shah [2025] 180 Taxmann.com 370 (Mumbai – Trib.), in ITA No. 4294/M/2024, decided on 27.10.2025, has also dealt with an identical addition made on the basis of allegation of cash paid over and above the sale value of an immovable property having been paid through banking channel and ultimately affirmed the order of the Ld. CIT(A) by dismissing the appeal of the Revenue…

Abdullatif Ibrahim Badarpura, Mumbai vs. DCIT Central Circle 4(2), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

…when the assessee from the very beginning has stoutly denied payment of on–money in cash.” 28. We further observe that the Hon'ble Co-ordinate Bench of the Tribunal consisting both of us, in the case of Deputy Commissioner of Income Tax vs. Dhiren Shah [2025] 180 Taxmann.com 370 (Mumbai – Trib.), in ITA No. 4294/M/2024, decided on 27.10.2025, has also dealt with an identical addition made on the basis of allegation of cash paid over and above the sale value of an immovable property having been paid through banking channel and ultimately affirmed the order of the Ld. CIT(A) by dismissing the appeal of the Revenue…

Ashok Hanjaji Mali, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle 4(2), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

…when the assessee from the very beginning has stoutly denied payment of on–money in cash.” 28. We further observe that the Hon'ble Co-ordinate Bench of the Tribunal consisting both of us, in the case of Deputy Commissioner of Income Tax vs. Dhiren Shah [2025] 180 Taxmann.com 370 (Mumbai – Trib.), in ITA No. 4294/M/2024, decided on 27.10.2025, has also dealt with an identical addition made on the basis of allegation of cash paid over and above the sale value of an immovable property having been paid through banking channel and ultimately affirmed the order of the Ld. CIT(A) by dismissing the appeal of the Revenue…

Ashok Hanjaji Mali, Mumbai vs. The Assistant Commissioner of Income Tax Central Circle 4(2)Mumbai, Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

…when the assessee from the very beginning has stoutly denied payment of on–money in cash.” 28. We further observe that the Hon'ble Co-ordinate Bench of the Tribunal consisting both of us, in the case of Deputy Commissioner of Income Tax vs. Dhiren Shah [2025] 180 Taxmann.com 370 (Mumbai – Trib.), in ITA No. 4294/M/2024, decided on 27.10.2025, has also dealt with an identical addition made on the basis of allegation of cash paid over and above the sale value of an immovable property having been paid through banking channel and ultimately affirmed the order of the Ld. CIT(A) by dismissing the appeal of the Revenue…

Chetan Mafatlal Chopra, Mumbai vs. DCIT Central Circle 4(2), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.7202 & 7203/M/2025 Assessment Year: 2018-19 & 2019-20 Chetan Mafatlal Chopra, DCIT Central Circle 4(2), 169/138, 4th Floor Panchsheel Kautilya Bhawan, C41- Niwas, 5th Kamathipura, 43, Avenue 3, near Videsh Vs. Mumbai -40008 Bhavan, G Block BKC, Gilban Area, Bandra Kurla PAN –AMBPC3570C Complex, Bandra East, Mumbai – 400051. (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar, CA Revenue by : Shri R A Dhyani, (CIT D.R.) Date of Hea…

Ishwarlal Jawahara Ram Purohit, Mumbai vs. DCIT Central Circle 4(2), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 7196 & 7197 & 7198/M/2025 Assessment Year: 2017-18 & 2018-19 & 2019-20 Ishwarlal Javahara Ram DCIT Central Circle 4(2), Purohit, Kautilya Bhawan, C41-43, Room.no. 416, 4th Floor, Avenue 3, near Videsh Sindhu Sagar Buldg, Near Bhavan, G Block BKC, Vs. Bellasis Bit Chawl, Mumbai Gilban Area, Bandra Kurla Central, HO Mumbai, Complex, Bandra East, Mumbai -40008 Mumbai – 400051. PAN –BDYPP5966N (Appellant) (Respondent) Present for: Assessee by : Shri…

Ishwarlal Jawahara Ram Purohit, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 7196 & 7197 & 7198/M/2025 Assessment Year: 2017-18 & 2018-19 & 2019-20 Ishwarlal Javahara Ram DCIT Central Circle 4(2), Purohit, Kautilya Bhawan, C41-43, Room.no. 416, 4th Floor, Avenue 3, near Videsh Sindhu Sagar Buldg, Near Bhavan, G Block BKC, Vs. Bellasis Bit Chawl, Mumbai Gilban Area, Bandra Kurla Central, HO Mumbai, Complex, Bandra East, Mumbai -40008 Mumbai – 400051. PAN –BDYPP5966N (Appellant) (Respondent) Present for: Assessee by : Shri…

Ishwarlal Javahara Ram Purohit, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 7196 & 7197 & 7198/M/2025 Assessment Year: 2017-18 & 2018-19 & 2019-20 Ishwarlal Javahara Ram DCIT Central Circle 4(2), Purohit, Kautilya Bhawan, C41-43, Room.no. 416, 4th Floor, Avenue 3, near Videsh Sindhu Sagar Buldg, Near Bhavan, G Block BKC, Vs. Bellasis Bit Chawl, Mumbai Gilban Area, Bandra Kurla Central, HO Mumbai, Complex, Bandra East, Mumbai -40008 Mumbai – 400051. PAN –BDYPP5966N (Appellant) (Respondent) Present for: Assessee by : Shri…

Pushpa Vikas Jain, Mumbai Maharashtra vs. Central Circle 4(2) ACIT Mumbai, Assistant Commissioner of Income Tax, Mumbai Maharashtra

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.7095 & 7096/M/2025 Assessment Year: 2019-20 & 2020-21 Pinkydevi Mahendrakumar Central Circle 4(2) ACIT Jain, Assistant Commissioner Flat No. 1604, 16th Floor, of Income Tax, Central Avenue Bldg, Dr. D B Kautilya Bhawan, C41-43, Marg, Mumbai Central, Mumbai Vs. Avenue 3, near Videsh – 400008. Bhavan, G Block BKC, PAN – ADDPJ7620. Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra 400051. (Appellant) (Respondent) ITA No.7097 & 7098/…

Pushpa Vikas Jain, Mumbai, Maharashtra vs. Central Circle 4(2) ACIT Mumbai, Assistant Commissioner of Income Tax, Mumbai Maharashtra

…when the assessee from the very beginning has stoutly denied payment of on-money in cash." 28. We further observe that the Hon'ble Co-ordinate Bench of the Tribunal consisting both of us, in the case of Deputy Commissioner of Income Tax vs. Dhiren Shah [2025] 180 Taxmann.com 370 (Mumbai – Trib.), in ITA No. 4294/M/2024, decided on 27.10.2025, has also dealt with an identical addition made on the basis of allegation of cash paid over and above the sale value of an immovable property having been paid through banking channel and ultimately affirmed the order of the Ld. CIT(A) by dismissing the appeal of the Revenue…

Pinkydevi Mahendrakumar Jain, Mumbai Maharashtra vs. Central Circle 4(2) ACIT Assistant Commissioner of Income Tax, Mumbai Maharashtra

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.7095 & 7096/M/2025 Assessment Year: 2019-20 & 2020-21 Pinkydevi Mahendrakumar Central Circle 4(2) ACIT Jain, Assistant Commissioner Flat No. 1604, 16th Floor, of Income Tax, Central Avenue Bldg, Dr. D B Kautilya Bhawan, C41-43, Marg, Mumbai Central, Mumbai Vs. Avenue 3, near Videsh – 400008. Bhavan, G Block BKC, PAN – ADDPJ7620. Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra 400051. (Appellant) (Respondent) ITA No.7097 & 7098/…

Pinkydevi Mahendrakumar Jain, Mumbai Maharashtra vs. Central Circle 4(2) ACIT Assistant Commissioner of Income Tax, Mumbai Maharashtra

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.7095 & 7096/M/2025 Assessment Year: 2019-20 & 2020-21 Pinkydevi Mahendrakumar Central Circle 4(2) ACIT Jain, Assistant Commissioner Flat No. 1604, 16th Floor, of Income Tax, Central Avenue Bldg, Dr. D B Kautilya Bhawan, C41-43, Marg, Mumbai Central, Mumbai Vs. Avenue 3, near Videsh – 400008. Bhavan, G Block BKC, PAN – ADDPJ7620. Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra 400051. (Appellant) (Respondent) ITA No.7097 & 7098/…

Veena Hiralal Mehta, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, both the appeals under consideration stand allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

…when the assessee from the very beginning has stoutly denied payment of on–money in cash.” 28. We further observe that the Hon'ble Co-ordinate Bench of the Tribunal consisting both of us, in the case of Deputy Commissioner of Income Tax vs. Dhiren Shah [2025] 180 Taxmann.com 370 (Mumbai – Trib.), in ITA No. 4294/M/2024, decided on 27.10.2025, ITA No.5492 & 5493/M/2025 14 Veena Hiralal Mehta has also dealt with an identical addition made on the basis of allegation of cash paid over and above the sale value of an immovable property having been paid through banking channel and ultimately affirmed the order of the L…