Ess Adv. (Mauritius) S. N. C. Et Compagnie v. ACIT

2021 SCC OnLine DEL 3613Reported decision2021#1924 most cited

What is Ess Adv. (Mauritius) S. N. C. Et Compagnie v. ACIT authority for?

Approval for issuing a notice under Section 148 is flawed if it merely endorses the language of Section 151 without demonstrating an independent application of mind by the approving authority.

59

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Ess Adv. (Mauritius) S. N. C. Et Compagnie v. ACIT · Section 148 · Section 151 · Income Tax Act 1961 · independent application of mind · approval for notice · Section 148 notice · flawed approval · satisfaction of prescribed authority

Sections most often in play

Section 148Section 151Section 143(3)Section 147Section 132Section 153ASection 153DSection 133A

Issues it is cited on

principal chief commissioner of income-taxsection 135asection 151(2)section 148bsection 271aab(1a)section 147(b)section 144bawarrant of authorisationsection 149(1)(a)approval under section 151section 158bgsection 147(a)

Judgments citing Ess Adv. (Mauritius) S. N. C. Et Compagnie v. ACIT

Principal Commissioner of Income Tax-7 vs. M/S Shivgori Builders Pvt. Ltd

Appeals are dismissed, as no substantial question of law arises

ITA/523/2025HC Delhi15 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 144Section 153Section 153ASection 153D

…ITA 522/2025 and connected matters Page 1 of 9 $~61, 62 and 69 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 15.10.2025 + ITA 522/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Indruj Singh Rai SSC, Mr. Sanjeev Menon, Mr. Rahul Singh JSC and Mr. Gaurav Kumar, Adv. versus ASHUTOSH DEVELOPERS P. LTD .....Respondent Through: Mr. Gautam Jain and Mr. Manish Yadav, Advs. 62 + ITA 523/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appell…

Principal Commissioner of Income Tax-1 vs. M/S Mdlr Resorts Pvt. Ltd

Appeals are dismissed, as no substantial question of law arises

ITA/530/2025HC Delhi15 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 144Section 153Section 153ASection 153D

…ITA 522/2025 and connected matters Page 1 of 9 $~61, 62 and 69 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 15.10.2025 + ITA 522/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Indruj Singh Rai SSC, Mr. Sanjeev Menon, Mr. Rahul Singh JSC and Mr. Gaurav Kumar, Adv. versus ASHUTOSH DEVELOPERS P. LTD .....Respondent Through: Mr. Gautam Jain and Mr. Manish Yadav, Advs. 62 + ITA 523/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appell…

M/S. Sunglow Vinimay Private Limited, Kolkata vs. ITO, Ward 6(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 263/KOL/2025[2015-16]Status: DisposedITAT Kolkata08 Oct 2025AY 2015-16

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 144BSection 147Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA No.262& 263/KOL/2025 (Assessment Year:2014-15& 2015-16) M/s Sunglow Vinimay Private Income Tax officer, Limited Aayakar Bhavan, P-7, 15C, Dr. Rajendra Prasad Chowringhee Square, Vs. Sarani, 1st Floor Kolkata, Kolkata-700069, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AAMCS3291G Assessee by : Shri Sunil Surana, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 27.08.2025 Date of pronouncement: 08.10.2025 O R D E R Per Rajesh Kumar, AM: These are appeals pre…

M/S. Sunglow Vinimay Private Limited, Kolkata vs. ITO, Ward 6(1), Kolkata

In the result, the appeal of the assessee is

ITA 262/KOL/2025[2014-15]Status: DisposedITAT Kolkata08 Oct 2025AY 2014-15

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 144BSection 147Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA No.262& 263/KOL/2025 (Assessment Year:2014-15& 2015-16) M/s Sunglow Vinimay Private Limited 15C, Dr. Rajendra Prasad Sarani, 1st Floor Kolkata, Kolkata-700001, West Bengal (Appellant) Vs. Income Tax officer, Aayakar Bhavan, P-7, Chowringhee Square, Kolkata-700069, West Bengal (Respondent) PAN No. AAMCS3291G Assessee by : Shri Sunil Surana, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 27.08.2025 Date of pronouncement: 08.10.2025 ORDER Per Rajesh Kumar, AM: These are appeals preferred b…

Shri Shri Sandeep Meghani, Raipur (Cg) vs. The Dy. Commissioner of Income Tax, Raipur (Cg)

ITA 226/BIL/2016[2012-13]Status: DisposedITAT Raipur04 Aug 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No. 225 & 226/Bil/2016 ("नधा"रण वष" / Assessment Year: 2011-12 & 2012-13) Sandeep Meghani, V Dy. Commissioner Of Income Tax, Prop. M/S. Ramchandra Meghani & S Central Circle, Raipur (C. G) Sons, D-30, Shiv Shakti Villa, Sector-2, Bajaj Colony, New Rajendra Nagar, Raipur (Cg) Pan: Ajqpm2005E (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Ram Tiwari, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 26.06.2025 घोषणा की तारीख / Date Of Pronouncement : 04.08.2025

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Ram Tiwari, Sr. DR
Section 132(4)Section 144Section 153ASection 153DSection 250Section 69Section 69D

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No. 225 & 226/BIL/2016 ("नधा"रण वष" / Assessment Year: 2011-12 & 2012-13) Sandeep Meghani, V Dy. Commissioner of Income Tax, Prop. M/s. Ramchandra Meghani & s Central Circle, Raipur (C. G) Sons, D-30, Shiv Shakti Villa, Sector-2, Bajaj Colony, New Rajendra Nagar, Raipur (CG) PAN: AJQPM2005E (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee b…

Shri Shri Sandeep Meghani, Raipur (Cg) vs. The Dy. Commissioner of Income Tax, Raipur (Cg)

ITA 225/BIL/2016[2011-12]Status: DisposedITAT Raipur04 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No. 225 & 226/Bil/2016 ("नधा"रण वष" / Assessment Year: 2011-12 & 2012-13) Sandeep Meghani, V Dy. Commissioner Of Income Tax, Prop. M/S. Ramchandra Meghani & S Central Circle, Raipur (C. G) Sons, D-30, Shiv Shakti Villa, Sector-2, Bajaj Colony, New Rajendra Nagar, Raipur (Cg) Pan: Ajqpm2005E (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Ram Tiwari, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 26.06.2025 घोषणा की तारीख / Date Of Pronouncement : 04.08.2025

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Ram Tiwari, Sr. DR
Section 132(4)Section 144Section 153ASection 153DSection 250Section 69Section 69D

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No. 225 & 226/BIL/2016 ("नधा"रण वष" / Assessment Year: 2011-12 & 2012-13) Sandeep Meghani, V Dy. Commissioner of Income Tax, Prop. M/s. Ramchandra Meghani & s Central Circle, Raipur (C. G) Sons, D-30, Shiv Shakti Villa, Sector-2, Bajaj Colony, New Rajendra Nagar, Raipur (CG) PAN: AJQPM2005E (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee b…

Sudha Surana, New Delhi vs. I.T.O., Ward - 61(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1372/KOL/2024[2015-2016]Status: DisposedITAT Kolkata01 Apr 2025AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Ito Ward-61(3) Bamboo Villa, Sudha Surana Central Revenue Building, C/O Kapil Goel, Advocate, 169, A.J.C. Bose Road, F-26/124, Sector 7, Rohini, Vs. New Delhi-110085 Kolkata-700014, West Bengal (Respondent) (Appellant) Pan No. Adepb5526F Assessee By : Dr. Kapil Goel, Ar Revenue By : Shri H. Robindro Singh, Dr Date Of Hearing: 06.02.2025 Date Of Pronouncement : 01.04.2025

For Appellant: Dr. Kapil Goel, ARFor Respondent: Shri H. Robindro Singh, DR
Section 142(1)Section 143Section 143(1)Section 143(2)Section 147Section 148Section 148(2)Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM ITO Ward-61(3) Bamboo villa, Sudha Surana Central Revenue Building, C/o Kapil Goel, Advocate, 169, A.J.C. Bose Road, F-26/124, Sector 7, Rohini, Vs. New Delhi-110085 Kolkata-700014, West Bengal (Respondent) (Appellant) PAN No. ADEPB5526F Assessee by : Dr. Kapil Goel, AR Revenue by : Shri H. Robindro Singh, DR Date of hearing: 06.02.2025 Date of pronouncement : 01.04.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centr…

Viswanadh Kandula, Hyderabad vs. DCIT., Circle-6(1), Hyderabad

In the result, appeals of the assessee for the A

ITA 1085/HYD/2024[2018-19]Status: DisposedITAT Hyderabad07 Jan 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1084 To 1088 & 1027/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2014-15 To 2019-20) M/S Ace Tyres (P) Ltd Vs. Acit Hyderabad Central Circle 1(2) Pan:Aadca2210N Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02/09/2025 घोषणा की तारीख/Pronouncement: 24/09/2025 आदेश/Order Per Vijay Pal Raothese Six Appeals By The Assessee Are Directed Against The Six Separate Orders Dated 29/05/2025, 30/05/2025, 04/06/2025, 096/06/2025, 17/06/2025 & 14/07/2025 Of The Learned Cit (A)-11, Hyderabad Arising From The Assessment Order Passed U/S 143(3) R.W.S. 147 Of The Act, Pursuant To The Search & Seizure Operations U/S 132 Of The Act, Dated 04/01/2023 In Case Of Exel Group Of Companies Including The Assessee For The A.Ys 2014-15 To 2019-20 Respectively. Since Common Issues Are Raised In These Group Of Six Appeals Arising From Same Facts & Search & Seizure Operation, Therefore, For The Sake Of Convenience, All Page 1 Of 78

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.1084 to 1088 & 1027/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2014-15 to 2019-20) M/s ACE Tyres (P) Ltd Vs. ACIT Hyderabad Central Circle 1(2) PAN:AADCA2210N Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri M.V.Prasad, CA राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of hearing: 02/09/2025 घोषणा की तारीख/Pr…

Nilesh Shamji Bharani, Mumbai vs. DCIT, Central Circle 4(1), Mumbai

In the result, the appeals by the assessee for the

ITA 5631/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Dec 2024AY 2018-19

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 (Assessment Year : 2012-13) ITA No.5628/MUM/2024 (Assessment Year : 2016-17) ITA No.5625/MUM/2024 (Assessment Year : 2013-14) ITA No.5629/MUM/2024 (Assessment Year : 2017-18) ITA No.5626/MUM/2024 (Assessment Year : 2015-16) ITA No.5630/MUM/2024 (Assessment Year : 2017-18) ITA No.5627/MUM/2024 (Assessment Year : 2014–15) ITA No.5631/MUM/2024 (Assessment Year : 2018-19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai - 400014 Appellant…

Nilesh Shamji Bharani, Mumbai vs. DCIT-Central Circle -4(1), Mumbai

In the result, the appeals by the assessee for the assessment years

ITA 5630/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Dec 2024AY 2017-18

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 ITA No.5628/MUM/2024 (Assessment Year : 2012–13) (Assessment Year : 2016–17) ITA No.5625/MUM/2024 ITA No.5629/MUM/2024 (Assessment Year : 2013–14) (Assessment Year : 2017–18) ITA No.5626/MUM/2024 ITA No.5630/MUM/2024 (Assessment Year : 2015–16) (Assessment Year : 2017–18) ITA No.5627/MUM/2024 ITA No.5631/MUM/2024 (Assessment Year : 2014–15) (Assessment Year : 2018–19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai – 400014 PAN…

Nilesh Shamji Bharani, Mumbai vs. DCIT, Central Circle -4(1), Mumbai

In the result, the appeals by the assessee for the assessment years

ITA 5629/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Dec 2024AY 2017-18

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 ITA No.5628/MUM/2024 (Assessment Year : 2012–13) (Assessment Year : 2016–17) ITA No.5625/MUM/2024 ITA No.5629/MUM/2024 (Assessment Year : 2013–14) (Assessment Year : 2017–18) ITA No.5626/MUM/2024 ITA No.5630/MUM/2024 (Assessment Year : 2015–16) (Assessment Year : 2017–18) ITA No.5627/MUM/2024 ITA No.5631/MUM/2024 (Assessment Year : 2014–15) (Assessment Year : 2018–19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai – 400014 PAN…

Nilesh Shamji Bharani, Mumbai vs. DCIT, Central Circle 4(1), Mumbai

In the result, the appeals by the assessee for the

ITA 5628/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Dec 2024AY 2016-17

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 (Assessment Year : 2012-13) ITA No.5628/MUM/2024 (Assessment Year : 2016-17) ITA No.5625/MUM/2024 (Assessment Year : 2013-14) ITA No.5629/MUM/2024 (Assessment Year : 2017-18) ITA No.5626/MUM/2024 (Assessment Year : 2015-16) ITA No.5630/MUM/2024 (Assessment Year : 2017-18) ITA No.5627/MUM/2024 (Assessment Year : 2014–15) ITA No.5631/MUM/2024 (Assessment Year : 2018-19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai - 400014 Appellant…

Nilesh Shamji Bharani, Mumbai vs. DCIT, Central Circle -4(1), Mumbai

In the result, the appeals by the assessee for the

ITA 5627/MUM/2024[2014-15]Status: DisposedITAT Mumbai24 Dec 2024AY 2014-15

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 (Assessment Year : 2012-13) ITA No.5628/MUM/2024 (Assessment Year : 2016-17) ITA No.5625/MUM/2024 (Assessment Year : 2013-14) ITA No.5629/MUM/2024 (Assessment Year : 2017-18) ITA No.5626/MUM/2024 (Assessment Year : 2015-16) ITA No.5630/MUM/2024 (Assessment Year : 2017-18) ITA No.5627/MUM/2024 (Assessment Year : 2014–15) ITA No.5631/MUM/2024 (Assessment Year : 2018-19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai - 400014 Appellant…

Nilesh Shamji Bharani, Mumbai vs. DCIT Central Circle -4(1), Mumbai

In the result, the appeals by the assessee for the

ITA 5626/MUM/2024[2015-16]Status: DisposedITAT Mumbai24 Dec 2024AY 2015-16

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 (Assessment Year : 2012-13) ITA No.5628/MUM/2024 (Assessment Year : 2016-17) ITA No.5625/MUM/2024 (Assessment Year : 2013-14) ITA No.5629/MUM/2024 (Assessment Year : 2017-18) ITA No.5626/MUM/2024 (Assessment Year : 2015-16) ITA No.5630/MUM/2024 (Assessment Year : 2017-18) ITA No.5627/MUM/2024 (Assessment Year : 2014–15) ITA No.5631/MUM/2024 (Assessment Year : 2018-19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai - 400014 PAN – AAB…

Nilesh Shamji Bharani, Mumbai vs. DCIT, Central Circle -4(1), Mumbai

In the result, the appeals by the assessee for the

ITA 5625/MUM/2024[2013-14]Status: DisposedITAT Mumbai24 Dec 2024AY 2013-14

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 (Assessment Year : 2012-13) ITA No.5628/MUM/2024 (Assessment Year : 2016-17) ITA No.5625/MUM/2024 (Assessment Year : 2013-14) ITA No.5629/MUM/2024 (Assessment Year : 2017-18) ITA No.5626/MUM/2024 (Assessment Year : 2015-16) ITA No.5630/MUM/2024 (Assessment Year : 2017-18) ITA No.5627/MUM/2024 (Assessment Year : 2014–15) ITA No.5631/MUM/2024 (Assessment Year : 2018-19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai - 400014 Appellant…

Nilesh Shamji Bharani, Mumbai vs. DCIT-CC-4(1), Mumbai

In the result, the appeals by the assessee for the assessment years

ITA 5624/MUM/2024[2012-13]Status: DisposedITAT Mumbai24 Dec 2024AY 2012-13

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 ITA No.5628/MUM/2024 (Assessment Year : 2012–13) (Assessment Year : 2016–17) ITA No.5625/MUM/2024 ITA No.5629/MUM/2024 (Assessment Year : 2013–14) (Assessment Year : 2017–18) ITA No.5626/MUM/2024 ITA No.5630/MUM/2024 (Assessment Year : 2015–16) (Assessment Year : 2017–18) ITA No.5627/MUM/2024 ITA No.5631/MUM/2024 (Assessment Year : 2014–15) (Assessment Year : 2018–19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai – 400014 PAN…

Nilesh Shamji Bharani, Mumbai vs. DCIT -CC- 4(1), Mumbai

In the result, the captioned appeals by the assessee are allowed

ITA 1792/MUM/2023[2018-2019]Status: DisposedITAT Mumbai06 Dec 2024AY 2018-2019

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Vinod Kumar Bindal & Shri Satish Kumar, A/RsFor Respondent: Shri Kailash C. Kanojiya, CIT, D/R
Section 132Section 143(3)Section 153ASection 153D

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1786/Mum/2023 Assessment Year: 2017-18 I.T.A. No. 1787/Mum/2023 Assessment Year: 2013-14 I.T.A. No. 1788/Mum/2023 Assessment Year: 2015-16 I.T.A. No. 1789/Mum/2023 Assessment Year: 2016-17 I.T.A. No. 1790/Mum/2023 Assessment Year: 2012-13 I.T.A. No. 1791/Mum/2023 Assessment Year: 2014-15 I.T.A. No. 1792/Mum/2023 Assessment Year: 2018-19 Nilesh Shamji Bharani DCIT, CC-4(1), Mumbai Room No. 5 Vs 1st Floor, Sh…

Nilesh Shamji Bharani, Mumbai vs. DCIT -CC- 4(1), Mumbai

In the result, the captioned appeals by the assessee are allowed

ITA 1791/MUM/2023[2014-2015]Status: DisposedITAT Mumbai06 Dec 2024AY 2014-2015

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Vinod Kumar Bindal & Shri Satish Kumar, A/RsFor Respondent: Shri Kailash C. Kanojiya, CIT, D/R
Section 132Section 143(3)Section 153ASection 153D

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1786/Mum/2023 Assessment Year: 2017-18 I.T.A. No. 1787/Mum/2023 Assessment Year: 2013-14 I.T.A. No. 1788/Mum/2023 Assessment Year: 2015-16 I.T.A. No. 1789/Mum/2023 Assessment Year: 2016-17 I.T.A. No. 1790/Mum/2023 Assessment Year: 2012-13 I.T.A. No. 1791/Mum/2023 Assessment Year: 2014-15 I.T.A. No. 1792/Mum/2023 Assessment Year: 2018-19 Nilesh Shamji Bharani DCIT, CC-4(1), Mumbai Room No. 5 Vs 1st Floor, Sh…

Nilesh Shamji Bharani, Mumbai vs. DCIT -CC- 4(1), Mumbai

In the result, the captioned appeals by the assessee are allowed

ITA 1790/MUM/2023[2012-2013]Status: DisposedITAT Mumbai06 Dec 2024AY 2012-2013

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Vinod Kumar Bindal & Shri Satish Kumar, A/RsFor Respondent: Shri Kailash C. Kanojiya, CIT, D/R
Section 132Section 143(3)Section 153ASection 153D

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1786/Mum/2023 Assessment Year: 2017-18 I.T.A. No. 1787/Mum/2023 Assessment Year: 2013-14 I.T.A. No. 1788/Mum/2023 Assessment Year: 2015-16 I.T.A. No. 1789/Mum/2023 Assessment Year: 2016-17 I.T.A. No. 1790/Mum/2023 Assessment Year: 2012-13 I.T.A. No. 1791/Mum/2023 Assessment Year: 2014-15 I.T.A. No. 1792/Mum/2023 Assessment Year: 2018-19 Nilesh Shamji Bharani DCIT, CC-4(1), Mumbai Room No. 5 Vs 1st Floor, Sh…

Nilesh Shamji Bharani, Mumbai vs. DCIT -CC- 4(1), Mumbai

In the result, the captioned appeals by the assessee are allowed

ITA 1789/MUM/2023[2016-2017]Status: DisposedITAT Mumbai06 Dec 2024AY 2016-2017

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Vinod Kumar Bindal & Shri Satish Kumar, A/RsFor Respondent: Shri Kailash C. Kanojiya, CIT, D/R
Section 132Section 143(3)Section 153ASection 153D

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1786/Mum/2023 Assessment Year: 2017-18 I.T.A. No. 1787/Mum/2023 Assessment Year: 2013-14 I.T.A. No. 1788/Mum/2023 Assessment Year: 2015-16 I.T.A. No. 1789/Mum/2023 Assessment Year: 2016-17 I.T.A. No. 1790/Mum/2023 Assessment Year: 2012-13 I.T.A. No. 1791/Mum/2023 Assessment Year: 2014-15 I.T.A. No. 1792/Mum/2023 Assessment Year: 2018-19 Nilesh Shamji Bharani DCIT, CC-4(1), Mumbai Room No. 5 Vs 1st Floor, Sh…