Gopal S. Pandit v. CIT

96 Taxmann.com 233High Court2018#2041 most cited

What is Gopal S. Pandit v. CIT authority for?

An irregularity in granting approval under Section 158BG of the Income Tax Act, such as the failure to provide a hearing to the assessee by the supervisory officer, is not necessarily fatal to the assessment order.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

Gopal S. Pandit v. CIT · Section 158BG · approval · supervisory officer · hearing · mandatory · assessment order · irregularity

Also reported as

257 Taxmann 300

Sections most often in play

Section 153ASection 153DSection 143(3)Section 148Section 147Section 158BGSection 132Section 142(1)

Issues it is cited on

section 136section 43(3)section 193section 196section 37bsection 255(4)section 153a(b)section 114(e)section 158bgsection 263(2)section 142(2c)section 144ba

Judgments citing Gopal S. Pandit v. CIT

DCIT, New Delhi vs. M/S Khemka Stuart Leisure Ltd., New Delhi

Appeals of the assessee are allowed

ITA 6215/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Feb 2025AY 2008-09

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

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…

Akn Developers Pvt. Ltd., New Delhi vs. ACIT CC- 26, New Delhi

In the result, all the appeals preferred by the assessee on this common ground are allowed

ITA 8537/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Dec 2024AY 2014-15

Bench: Shri Shamim Yahya & Ms. Madhumita Roy

For Appellant: Sh. Rajesh Malhotra, CA &For Respondent: Mr. Javed Akhtar, CIT (DR)
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 153D

…1 ITA Nos. 8533 to 8537/Del/2019 M/s AKN Developers Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 8533 to 8537/Del/2019 (Assessment Years: 2010-11 to 2014-15) M/s AKN Developers Pvt. Vs. ACIT, CC-26, Ltd, C/o Lall & Company New Delhi Chartered Accountants 31, Sirifort Road New Delhi – 110049 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCA7428G Appellant .. Respondent Appellant by : Sh. Rajesh Malhotra, CA & Ms. Shivangi Kumar, Adv. Respondent by : Mr. Javed Akhtar, CIT (DR) Date of Hearing 01.10.2024 Date of Pr…

Akn Developers Pvt. Ltd., New Delhi vs. ACIT CC- 26, New Delhi

In the result, all the appeals preferred by the assessee on this common ground are allowed

ITA 8536/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Dec 2024AY 2013-14

Bench: Shri Shamim Yahya & Ms. Madhumita Roy

For Appellant: Sh. Rajesh Malhotra, CA &For Respondent: Mr. Javed Akhtar, CIT (DR)
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 153D

…1 ITA Nos. 8533 to 8537/Del/2019 M/s AKN Developers Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 8533 to 8537/Del/2019 (Assessment Years: 2010-11 to 2014-15) M/s AKN Developers Pvt. Vs. ACIT, CC-26, Ltd, C/o Lall & Company New Delhi Chartered Accountants 31, Sirifort Road New Delhi – 110049 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCA7428G Appellant .. Respondent Appellant by : Sh. Rajesh Malhotra, CA & Ms. Shivangi Kumar, Adv. Respondent by : Mr. Javed Akhtar, CIT (DR) Date of Hearing 01.10.2024 Date of Pr…

Akn Developers Pvt. Ltd., New Delhi vs. ACIT CC- 26, New Delhi

In the result, all the appeals preferred by the assessee on this common ground are allowed

ITA 8535/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Dec 2024AY 2012-13

Bench: Shri Shamim Yahya & Ms. Madhumita Roy

For Appellant: Sh. Rajesh Malhotra, CA &For Respondent: Mr. Javed Akhtar, CIT (DR)
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 153D

…1 ITA Nos. 8533 to 8537/Del/2019 M/s AKN Developers Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 8533 to 8537/Del/2019 (Assessment Years: 2010-11 to 2014-15) M/s AKN Developers Pvt. Vs. ACIT, CC-26, Ltd, C/o Lall & Company New Delhi Chartered Accountants 31, Sirifort Road New Delhi – 110049 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCA7428G Appellant .. Respondent Appellant by : Sh. Rajesh Malhotra, CA & Ms. Shivangi Kumar, Adv. Respondent by : Mr. Javed Akhtar, CIT (DR) Date of Hearing 01.10.2024 Date of Pr…

Akn Developers Pvt. Ltd., New Delhi vs. ACIT CC- 26, New Delhi

In the result, all the appeals preferred by the assessee on this common ground are allowed

ITA 8534/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Dec 2024AY 2011-12

Bench: Shri Shamim Yahya & Ms. Madhumita Roy

For Appellant: Sh. Rajesh Malhotra, CA &For Respondent: Mr. Javed Akhtar, CIT (DR)
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 153D

…1 ITA Nos. 8533 to 8537/Del/2019 M/s AKN Developers Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 8533 to 8537/Del/2019 (Assessment Years: 2010-11 to 2014-15) M/s AKN Developers Pvt. Vs. ACIT, CC-26, Ltd, C/o Lall & Company New Delhi Chartered Accountants 31, Sirifort Road New Delhi – 110049 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCA7428G Appellant .. Respondent Appellant by : Sh. Rajesh Malhotra, CA & Ms. Shivangi Kumar, Adv. Respondent by : Mr. Javed Akhtar, CIT (DR) Date of Hearing 01.10.2024 Date of Pr…

Akn Developers Pvt. Ltd., New Delhi vs. ACIT CC- 26, New Delhi

In the result, all the appeals preferred by the assessee on this common ground are allowed

ITA 8533/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Dec 2024AY 2010-11

Bench: Shri Shamim Yahya & Ms. Madhumita Roy

For Appellant: Sh. Rajesh Malhotra, CA &For Respondent: Mr. Javed Akhtar, CIT (DR)
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 153D

…1 ITA Nos. 8533 to 8537/Del/2019 M/s AKN Developers Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 8533 to 8537/Del/2019 (Assessment Years: 2010-11 to 2014-15) M/s AKN Developers Pvt. Vs. ACIT, CC-26, Ltd, C/o Lall & Company New Delhi Chartered Accountants 31, Sirifort Road New Delhi – 110049 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCA7428G Appellant .. Respondent Appellant by : Sh. Rajesh Malhotra, CA & Ms. Shivangi Kumar, Adv. Respondent by : Mr. Javed Akhtar, CIT (DR) Date of Hearing 01.10.2024 Date of Pr…

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…

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

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

ITA 1788/MUM/2023[2015-2016]Status: DisposedITAT Mumbai06 Dec 2024AY 2015-2016

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 1787/MUM/2023[2013-2014]Status: DisposedITAT Mumbai06 Dec 2024AY 2013-2014

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…