Gaurav Jain v. Gaurav Jain v. NCLT, Mumbai

130 Taxmann.com 23Reported decision2021#22366 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 14Section 143(3)Section 270ASection 31Section 32ASection 33(5)

Issues it is cited on

section 31(1)section 32astatutory duessection 53going concernsection 31section 30section 270section 32section 270asection 44reassessment proceedings

Judgments citing Gaurav Jain v. Gaurav Jain v. NCLT, Mumbai

Ritesh Singh ACIT Circle 3 3 1, Mumbai vs. Trend Electronics Limited, Mumbai

In the result, all the three appeals are allowed for

ITA 5461/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Dec 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Shri Parth Parikh, AdvFor Respondent: Shri Leyaqat Ali, Sr. DR
Section 143(3)Section 270ASection 7

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 5459 to 5460/MUM/2024 Assessment Year: 2017-18 and 2018-19 ACIT Circle 3 3 1, Room No. 522, 5th Floor, Aayakar Bhavan, M.K. Road, Churchgate, Mumbai - 400020 PAN NO. AAACV 5946 R Appellant Vs. Trend Electronics Limited C/o Divyesh Desai Liquidator, Divyesh Desai C/o Moore Singhi Advisors LLP, B2, 402, Marathon Innova, Off Ganapatrao Kadam Mark, Lower Parel, Mumbai - 400013. Respondent ITA No. 5461/MUM/2024 Assessment Year: 2018-19 ACIT Circle 3 3 1, Ro…

Ritesh Singh ACIT Circle 3 3 1, Mumbai vs. Trend Electronics Limited, Mumbai

In the result, all the three appeals are allowed for statistical purpose

ITA 5460/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Dec 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

Section 143(3)Section 270ASection 7

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 5459 to 5460/MUM/2024 Assessment Year: 2017-18 and 2018-19 ACIT Circle 3 3 1, Room No. 522, 5th Floor, Aayakar Bhavan, M.K. Road, Churchgate, Mumbai - 400020 PAN NO. AAACV 5946 R Appellant Vs. Trend Electronics Limited C/o Divyesh Desai Liquidator, Divyesh Desai C/o Moore Singhi Advisors LLP, B2, 402, Marathon Innova, Off Ganapatrao Kadam Mark, Lower Parel, Mumbai - 400013. Respondent ITA No. 5461/MUM/2024 Assessment Year: 2018-19 ACIT Circle 3 3 1…

Ritesh Singh ACIT Circle 3 3 1 Mumbai, Mumbai vs. Trend Electronics Limited, Mumbai

In the result, all result, all the three appeals are allowed for three appeals are allowed for statistical purpose statistical purpose

ITA 5459/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Dec 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Shri Leyaqat Ali, Sr. DRFor Respondent: Shri Parth Parikh, Adv
Section 143(3)Section 270ASection 7

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 5459 to 5460/MUM/2024 Assessment Year: 2017-18 and 2018-19 ACIT Circle 3 3 1, Trend Electronics Limited C/o Room No. 522, 5th Floor, Aayakar Divyesh Desai Liquidator, Vs. Bhavan, M.K. Road, Churchgate, Divyesh Desai C/o Moore Singhi Mumbai - 400020 Advisors LLP, B2, 402, Marathon Innova, Off Ganapatrao Kadam Mark, Lower Parel, Mumbai – 400013. PAN NO. AAACV 5946 R Appellant Respondent Assessment Year: 2018-19 ACIT Circle 3 3 1, Trend Electronics Limi…