Geeta v. Principal Commissioner of Income Tax

166 Taxmann.com 369High Court2024#15094 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 147Section 69ASection 142(1)Section 148Section 151Section 159Section 271(1)(b)Section 271(1)(c)

Issues it is cited on

section 170section 159sanction under section 151legal representativesection 271aac(1)section 271fsection 272asection 272a(1)(d)section 48section 17section 292bsection 271(1)(b)

Judgments citing Geeta v. Principal Commissioner of Income Tax

RAKESH JAIN AS THE LEGAL HEIR OF BHAWARLAL SHRILAL JAIN ,MUMBAI vs. ITO WARD-1 PALGHAR , MUMBAI

In the result, all four appeals of the assessee stand allowed

ITA 7677/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Feb 2026AY 2013-14

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. Ita No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. Ita No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. Ita No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain As Legal Ito Ward-1, Heir Of Bhawarlal Shrilal Bidco Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. Pan/Gir No. Abjpj5270F (Applicant) (Respondent) Assessee By Shri Suchek Anchaliya, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 05.02.2026 Date Of Pronouncement 09.02.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Four Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], All Dated 26.09.2025 & 18.09.2025, For Assessment Year 2013– 14. Since The Issues Involved In All The Appeals Arise Out Of The Same Set Of Facts & Relate To Proceedings Initiated In The Name Of Late Shri Bhawarlal Shrilal Jain, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience & Brevity.

Section 142(1)Section 144Section 147Section 148Section 151Section 159Section 271FSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. ITA No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. ITA No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. ITA No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain as Legal ITO Ward-1, heir of Bhawarlal Shrilal BIDCO Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. PAN/GIR No. ABJPJ5270F (Applicant) (Respondent) Assessee by Sh…

RAKESH JAIN AS THE LEGAL HEIR OF BHAWARLAL SHRILAL JAIN ,MUMBAI vs. ITO WARD -1 PALGHAR , THANE

In the result, all four appeals of the assessee stand allowed

ITA 7676/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Feb 2026AY 2013-14

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. Ita No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. Ita No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. Ita No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain As Legal Ito Ward-1, Heir Of Bhawarlal Shrilal Bidco Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. Pan/Gir No. Abjpj5270F (Applicant) (Respondent) Assessee By Shri Suchek Anchaliya, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 05.02.2026 Date Of Pronouncement 09.02.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Four Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], All Dated 26.09.2025 & 18.09.2025, For Assessment Year 2013– 14. Since The Issues Involved In All The Appeals Arise Out Of The Same Set Of Facts & Relate To Proceedings Initiated In The Name Of Late Shri Bhawarlal Shrilal Jain, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience & Brevity.

Section 142(1)Section 144Section 147Section 148Section 151Section 159Section 271FSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. ITA No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. ITA No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. ITA No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain as Legal ITO Ward-1, heir of Bhawarlal Shrilal BIDCO Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. PAN/GIR No. ABJPJ5270F (Applicant) (Respondent) Assessee by Sh…

RAKESH JAIN AS THE LEGAL HEIR OF BHAWARLAL SHRILAL JAIN,MUMBAI vs. ITO WARD 1 PALGHAR, THANE

In the result, all four appeals of the assessee stand allowed

ITA 7675/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Feb 2026AY 2013-14

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. Ita No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. Ita No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. Ita No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain As Legal Ito Ward-1, Heir Of Bhawarlal Shrilal Bidco Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. Pan/Gir No. Abjpj5270F (Applicant) (Respondent) Assessee By Shri Suchek Anchaliya, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 05.02.2026 Date Of Pronouncement 09.02.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Four Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], All Dated 26.09.2025 & 18.09.2025, For Assessment Year 2013– 14. Since The Issues Involved In All The Appeals Arise Out Of The Same Set Of Facts & Relate To Proceedings Initiated In The Name Of Late Shri Bhawarlal Shrilal Jain, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience & Brevity.

Section 142(1)Section 144Section 147Section 148Section 151Section 159Section 271FSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. ITA No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. ITA No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. ITA No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain as Legal ITO Ward-1, heir of Bhawarlal Shrilal BIDCO Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. PAN/GIR No. ABJPJ5270F (Applicant) (Respondent) Assessee by Sh…

RAKESH JAIN AS THE LEGAL HEIR OF BHAWARLAL SHRILAL JAIN ,MUMBAI vs. ITO WARD 1, PALGHAR , THANE

In the result, all four appeals of the assessee stand allowed

ITA 7674/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Feb 2026AY 2013-14

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. Ita No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. Ita No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. Ita No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain As Legal Ito Ward-1, Heir Of Bhawarlal Shrilal Bidco Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. Pan/Gir No. Abjpj5270F (Applicant) (Respondent) Assessee By Shri Suchek Anchaliya, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 05.02.2026 Date Of Pronouncement 09.02.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Four Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], All Dated 26.09.2025 & 18.09.2025, For Assessment Year 2013– 14. Since The Issues Involved In All The Appeals Arise Out Of The Same Set Of Facts & Relate To Proceedings Initiated In The Name Of Late Shri Bhawarlal Shrilal Jain, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience & Brevity.

Section 142(1)Section 144Section 147Section 148Section 151Section 159Section 271FSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. ITA No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. ITA No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. ITA No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain as Legal ITO Ward-1, heir of Bhawarlal Shrilal BIDCO Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. PAN/GIR No. ABJPJ5270F (Applicant) (Respondent) Assessee by Sh…

SUGUNA RADHAKRISHNA ADAPPA (L/H RADHAKRISHNA MONAPPA ADAPPA),MUMBAI vs. ITO WARD 27(3)(1), MUMBAI

In the result, appeal is allowed as indicated above

ITA 6953/MUM/2025[2017-18]Status: DisposedITAT Mumbai22 Jan 2026AY 2017-18

Bench: Shri Saktijit Dey & Shri Jagadishsuguna Radhakrishna Adappa, Income Tax Officer, (Legal Heir Of Late Radhakrishna Monappa Ward 27(3)(1), Adappa) Kalyan Santosh Lunch Home, Shop No.1, Vs. Vihar Darshan, 7Th Road, Rajawadi, Vidyavihar (East), Mumbai 400070 (Appellant) : (Respondent) Pan No. Aabpa 6632K Appellant By : Shri Devendra Jain Respondent By : Shri Swapnil Choudhary, Sr. Dr (Appellant) (Respondent) Date Of Hearing : 14.01.2026 Date Of Pronouncement : 22.01.2026

For Appellant: Shri Devendra JainFor Respondent: Shri Swapnil Choudhary, Sr. DR
Section 119Section 143(1)Section 147Section 271ASection 274Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER Suguna Radhakrishna Adappa, Income Tax Officer, (Legal Heir of Late Radhakrishna Monappa Ward 27(3)(1), Adappa) Kalyan Santosh Lunch Home, Shop No.1, Vs. Vihar Darshan, 7th Road, Rajawadi, Vidyavihar (East), Mumbai 400070 (Appellant) : (Respondent) PAN NO. AABPA 6632K Appellant by : Shri Devendra Jain Respondent by : Shri Swapnil Choudhary, Sr. DR (Appellant) (Respondent) Date of Hearing : 14.01.2026 Date of Pronouncement : 22.01.2026 O R D E R Per Saktijit Dey, Vice President: T…

ITO-19(1)(1), MUMBAI, MUMBAI vs. ASHWINKUMAR KRISHNALA THANAWALA, MUMBAI

In the result, appeal filed by the Revenue Department stands dismissed

ITA 5444/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Nov 2025AY 2015-16

Bench: Shri Narender Kumar Choudhryassessment Year: 2015-16

For Appellant: NoneFor Respondent: Shri Pushkaraj Bhangepateil, Ld. Sr. D.R
Section 143Section 143(2)Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2015-16 ITO-19(1)(1), Mr. Ashwinkumar Krishnala 501, 5th floor, Piramal Thanawala, Chambers, Lalbaug, 59 D Block Sonawala Vs. Mumbai - 400012 Building, Nausir Bharucha, Marag Tardeo, Mumbai – 40007. PAN – AEIPT11723 (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Pushkaraj Bhangepateil, Ld. Sr. D.R. Date of Hearing : 12.11.2025 Date of Pronouncement : 28.11.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferre…

Geeta v. Principal Commissioner of Income Tax (166 Taxmann.com 369) — Cited in 6 Judgments | BharatTax