Dr. T. A. Quereshi v. CIT

157 Taxmann 514Supreme Court of India2006#6375 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 132Section 132(1)Section 132(3)Section 132(4)Section 139Section 143(3)Section 144Section 147

Issues it is cited on

explanation to section 37principal officersection 192section 40(a)(i)section 30rejection of books of accountsection 127fees for technical servicessection 200assessee in defaultsection 145(3)section 201

Judgments citing Dr. T. A. Quereshi v. CIT

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA Nos.809 to 815/JP/2025 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. cuke ACIT, Vs. Ltd. Central Circle- 1, Bahu Plaza, Bahu Plaza, Jammu Jaipur and Kashmir LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAACP9608E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Tarun Mittal, CA jktLo…

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 169/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 168/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 167/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 144/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 143/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 142/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 141/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16
Section 143(3)Section 145Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 140/JODH/2022[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15
Section 143(3)Section 145Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 139/JODH/2022[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13
Section 143(3)Section 145Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 139 to 144/Jodh/2022 (ASSESSMENT YEARS- 2012-13, 2014-15, 2016-17, 2015-16, 2017-18 & 2018-19) Mewar Hospital Pvt. Ltd., Vs The Asstt. Bedla Road, Priyadarshani Commissioner of Nagar, Udaipur Income Tax, Central Circle-02, Income Tax Department, Sub- city Centre, Savina, Udaipur (Appellant) (Respondent) PAN NO. AADCM 7804 L ITA Nos. 167 to 169/Jodh/2022 (ASSESSMENT YEARS- 2016-17 to 2018-19) The Asstt. Commissioner of Vs Mewar Hospital Income Tax, Central…

DCIT 29(2), MUMBAI vs. SHRI KIRTI RAMJI KOTHARI, MUMBAI

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

ITA 3341/MUM/2019[2015-16]Status: DisposedITAT Mumbai28 Apr 2022AY 2015-16

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.3341/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) Dcit-29(2) बिधम/ Kirti Ramji Kothari Room No.422, 4Th Floor, A/7, Maheh Krupa Devi Vs. Kautilya Bhavan, B.K.C. Dayal Cross Road, Mulund Bandra (E), Mumbai- (W), Mumbai-400080. 400051. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaepk3216C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Bharti Singh (Sr. Ar) Assessee By: Shri Mandar Vaidya सुनवाई की तारीख / Date Of Hearing: 05/04/2022 घोषणा की तारीख /Date Of Pronouncement: 28/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 14.02.2019 Passed By The Commissioner Of Income Tax (Appeals) -40 Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2015- 16. 2. The Revenue Has Raised The Following Grounds: - "1. On The Facts & Circumstances Of The Case, The Id. Cit(A) Erred In Allowing The Assessee’S Claim That The Profit Of Rs. 5,75,40,478/- From F & O Trading Was To Be Assessed Either As Business Income Or Under Either Of The Heads Of Income A To F Of Section 14 Of The Lt. Act Without Appreciating The Fact That The Investigation & Analysis Of The A.Y.2015-16 Facts As Borne Out By The A.O. In The Assessment Order Clearly Establish That The Profit Was Bogus & Sham Earned Through Synchronized Trading In Illiquid Stock Option & Accordingly The Same Was Correctly Assessed U/S 68 Of The It Act.

For Appellant: Shri Mandar VaidyaFor Respondent: Shri Bharti Singh (Sr. AR)
Section 14Section 143(2)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.3341/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) DCIT-29(2) बिधम/ Kirti Ramji Kothari Room No.422, 4th Floor, A/7, Maheh Krupa Devi Vs. Kautilya Bhavan, B.K.C. Dayal Cross Road, Mulund Bandra (E), Mumbai- (W), Mumbai-400080. 400051. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPK3216C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri Bharti Singh (Sr. AR) Assessee by: Shri Mandar Vaidya सुनवाई की तारीख / Date of Hearing: 05/04/2022 घोषणा की तारीख /Date…

DCIT CIR 3, THANE vs. SEQUENT SCIENTIFIC LTD, THANE

In the result, the appeal of the Revenue is dismissed

ITA 14/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Jul 2021AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2011-12

For Appellant: Shri H.P. Mahajani, A.RFor Respondent: Shri T.S. Khalsa, D.R
Section 10B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER Assessment Year: 2011-12 DCIT, Circle -3, M/s. Sequent Scientific Room No.02, Ltd., 6th Floor, Ashar IT Park, (formerly known as PI B-Wing, Drugs Pharmaceuticals Wagle Indl. Estate, Vs. Ltd.) Thane (W)- 400 604 301, Dosti Pinnacle, Plot No.E-7, Road No.22, WIE, Thane –(W) 400 601 PAN: AAACV1501G (Appellant) (Respondent) Present for: Assessee by : Shri H.P. Mahajani, A.R. Revenue by : Shri T.S. Khalsa, D.R. Date of Hearing : 14.07.2021 Date of Pronouncement : 27.07.2021…

RAKESHKUMAR M. GUPTA, MUMBAI vs. ITO 14(3)(2), MUMBAI

In the result all the appeals of the assessee are allowed

ITA 2600/MUM/2015[2008-09]Status: DisposedITAT Mumbai03 Feb 2017AY 2008-09

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

RAKESHKUMAR M. GUPTA, MUMBAI vs. ITO 14(3)(2), MUMBAI

In the result all the appeals of the assessee are allowed

ITA 2599/MUM/2015[2007-08]Status: DisposedITAT Mumbai03 Feb 2017AY 2007-08

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

RAKESHKUMAR M. GUPTA, MUMBAI vs. ITO 14(3)(2), MUMBAI

In the result all the appeals of the assessee are allowed

ITA 2598/MUM/2015[2006-07]Status: DisposedITAT Mumbai03 Feb 2017AY 2006-07

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

RAKESHKUMAR M. GUPTA, MUMBAI vs. ITO 14(3)(2), MUMBAI

In the result all the appeals of the assessee are allowed

ITA 2597/MUM/2015[2005-06]Status: DisposedITAT Mumbai03 Feb 2017AY 2005-06

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

RAKESHKUMAR M. GUPTA, MUMBAI vs. ITO 14(3)(2), MUMBAI

In the result all the appeals of the assessee are allowed

ITA 2596/MUM/2015[2004-05]Status: DisposedITAT Mumbai03 Feb 2017AY 2004-05

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

RAKESHKUMAR M. GUPTA, MUMBAI vs. ITO 14(3)(2), MUMBAI

In the result all the appeals of the assessee are allowed

ITA 2595/MUM/2015[2003-04]Status: DisposedITAT Mumbai03 Feb 2017AY 2003-04

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…