Gurinder Singh Bawa v. DCIT

28 Taxmann.com 328Income Tax Appellate Tribunal2012#1142 most cited
99

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Gurinder Singh Bawa v. DCIT · section 132(4) statement · retracted statement · search and seizure assessment · section 153A · panchnama · evidentiary value · unexplained income · section 69B · 28 Taxmann.com 328

Also reported as

150 ITD 40

Sections most often in play

Section 132Section 148Section 153ASection 132(1)Section 132(3)Section 132(4)Section 132ASection 133(6)

Issues it is cited on

section 69dsection 114section 158bbpanchnamasection 158bcretracted statementstatement under section 132(4)section 153a(1)section 132(1)section 158share application moneysection 69b

Judgments citing Gurinder Singh Bawa v. DCIT

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)

…a vs ACIT (ITAT JAipur) ITA No.797-798/JP/14 - Dr.Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 Professional Automotives Private Limited vs. ACIT - Tarannum Zafar Khan Vs. ACIT, ITA Nos. 5888 to5890/Mum/2009 - Vee Gee Industrial Enterpris…

Indu Bala Porwal, Udaipur vs. Deputy Commissioner of Income Tax, Centre Circle-1, Udaipur

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 153Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 173/Jodh/2023 Assessment Year: 2014-15 Indu Bala Porwal Vs. Deputy Commissioner of 84, Inside Kole Pole, Income Tax, Udaipur-313001. Central Circle-1, Udaipur. PAN/GIR No.: AEKPP3897E Appellant Respondent Sh. Prakul Khurana, Advocate, Appellant by Sh. Mukesh Soni, C.A. & Sh. Anil Jain, C.A. Sh. Sanjay Dhariwal, CIT-DR) Respondent by Date of Hearing 07/05/2025 18/06/2025 Date of Pronouncement ORDER PER: DR. S. SEETHALAKSHMI, J.M. The present appeal is…

Asstt Commissioner of Income Tax Central Circle-2(1), Mumbai vs. Shri Pratap Uttam Purohit, Mumbai

ITA 2196/MUM/2022[2012-13]Status: DisposedITAT Mumbai29 Aug 2023AY 2012-13

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar Purohit, C.AFor Respondent: Shri Manoj Kumar Sinha, Sr. A.R
Section 132Section 132(4)Section 142(1)Section 143(3)Section 153ASection 153CSection 68Section 69C

…n case of Alcargo Global Logistics Ltd. vs. DCIT 2012-TIOL-391-ITAT- MUM-SB which was subsequently upheld by the Hon’ble Jurisdictional Bombay High Court and order passed by the co- ordinate Bench of the Tribunal in case of Gurinder Singh Bawa vs. DCIT (2012) 28 Taxmann.com 328 (Mumbai-Trib) and the decision rendered by the Hon’ble Rajasthan High Court in case of Jai Steel (India) Ltd. vs. ACIT (2013) 36 taxmann.com 523 (Rajasthan). 11. Hon’ble Bombay High Court in case of Continental Warehousing Corporation (supra) has dealt with the identical issue and held that when the assessment has already attained finalit…

Asstt Commissioner of Income Tax Central Circle-2(1), Mumbai vs. Shri Pratap Uttam Purohit, Mumbai

ITA 2195/MUM/2022[2015-16]Status: DisposedITAT Mumbai29 Aug 2023AY 2015-16

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar Purohit, C.AFor Respondent: Shri Manoj Kumar Sinha, Sr. A.R
Section 132Section 132(4)Section 142(1)Section 143(3)Section 153ASection 153CSection 68Section 69C

…n case of Alcargo Global Logistics Ltd. vs. DCIT 2012-TIOL-391-ITAT- MUM-SB which was subsequently upheld by the Hon’ble Jurisdictional Bombay High Court and order passed by the co- ordinate Bench of the Tribunal in case of Gurinder Singh Bawa vs. DCIT (2012) 28 Taxmann.com 328 (Mumbai-Trib) and the decision rendered by the Hon’ble Rajasthan High Court in case of Jai Steel (India) Ltd. vs. ACIT (2013) 36 taxmann.com 523 (Rajasthan). 11. Hon’ble Bombay High Court in case of Continental Warehousing Corporation (supra) has dealt with the identical issue and held that when the assessment has already attained finalit…

Asstt Commissioner of Income Tax Central Circle-2(1), Mumbai vs. Shri Pratap Uttam Purohit, Mumbai

ITA 2194/MUM/2022[2013-14]Status: DisposedITAT Mumbai29 Aug 2023AY 2013-14

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar Purohit, C.AFor Respondent: Shri Manoj Kumar Sinha, Sr. A.R
Section 132Section 132(4)Section 142(1)Section 143(3)Section 153ASection 153CSection 68Section 69C

…n case of Alcargo Global Logistics Ltd. vs. DCIT 2012-TIOL-391-ITAT- MUM-SB which was subsequently upheld by the Hon’ble Jurisdictional Bombay High Court and order passed by the co- ordinate Bench of the Tribunal in case of Gurinder Singh Bawa vs. DCIT (2012) 28 Taxmann.com 328 (Mumbai-Trib) and the decision rendered by the Hon’ble Rajasthan High Court in case of Jai Steel (India) Ltd. vs. ACIT (2013) 36 taxmann.com 523 (Rajasthan). 11. Hon’ble Bombay High Court in case of Continental Warehousing Corporation (supra) has dealt with the identical issue and held that when the assessment has already attained finalit…

Asstt Commissioner of Income Tax Central Circle-2(1), Mumbai vs. Shri Pratap Uttam Purohit, Mumbai

ITA 2193/MUM/2022[2016-17]Status: DisposedITAT Mumbai29 Aug 2023AY 2016-17

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar Purohit, C.AFor Respondent: Shri Manoj Kumar Sinha, Sr. A.R
Section 132Section 132(4)Section 142(1)Section 143(3)Section 153ASection 153CSection 68Section 69C

…n case of Alcargo Global Logistics Ltd. vs. DCIT 2012-TIOL-391-ITAT- MUM-SB which was subsequently upheld by the Hon’ble Jurisdictional Bombay High Court and order passed by the co- ordinate Bench of the Tribunal in case of Gurinder Singh Bawa vs. DCIT (2012) 28 Taxmann.com 328 (Mumbai-Trib) and the decision rendered by the Hon’ble Rajasthan High Court in case of Jai Steel (India) Ltd. vs. ACIT (2013) 36 taxmann.com 523 (Rajasthan). 11. Hon’ble Bombay High Court in case of Continental Warehousing Corporation (supra) has dealt with the identical issue and held that when the assessment has already attained finalit…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 180/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, ITA Nos. 5888 to5890/Mum/2009 - Vee Gee Industrial Enterprises vs. ACIT, ITA No. 1/Del/2011& ITA No.2/Del/2011…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 179/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, ITA Nos. 5888 to5890/Mum/2009 - Vee Gee Industrial Enterprises vs. ACIT, ITA No. 1/Del/2011& ITA No.2/Del/2011…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 178/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, ITA Nos. 5888 to5890/Mum/2009 - Vee Gee Industrial Enterprises vs. ACIT, ITA No. 1/Del/2011& ITA No.2/Del/2011…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 173/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…vs ACIT (ITAT JAipur) ITA No.797-798/JP/14 - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, ITA Nos. 5888 to5890/Mum/2009 - Vee Gee Industrial Enterprises vs. ACIT, ITA No. 1/Del/2011& ITA No.2/Del/2011…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 172/JPR/2020[2012-13]Status: DisposedITAT Jaipur07 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…vs ACIT (ITAT JAipur) ITA No.797-798/JP/14 - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, ITA Nos. 5888 to5890/Mum/2009 - Vee Gee Industrial Enterprises vs. ACIT, ITA No. 1/Del/2011& ITA No.2/Del/2011…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 171/JPR/2020[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…vs ACIT (ITAT JAipur) ITA No.797-798/JP/14 - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, ITA Nos. 5888 to5890/Mum/2009 - Vee Gee Industrial Enterprises vs. ACIT, ITA No. 1/Del/2011& ITA No.2/Del/2011…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 111/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, ITA Nos. 5888 to5890/Mum/2009 - Vee Gee Industrial Enterprises vs. ACIT, ITA No. 1/Del/2011& ITA No.2/Del/2011…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 110/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, ITA Nos. 5888 to5890/Mum/2009 - Vee Gee Industrial Enterprises vs. ACIT, ITA No. 1/Del/2011& ITA No.2/Del/2011…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 109/JPR/2020[2014-15]Status: DisposedITAT Jaipur07 Jun 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, ITA Nos. 5888 to5890/Mum/2009 - Vee Gee Industrial Enterprises vs. ACIT, ITA No. 1/Del/2011& ITA No.2/Del/2011…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 108/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, ITA Nos. 5888 to5890/Mum/2009 - Vee Gee Industrial Enterprises vs. ACIT, ITA No. 1/Del/2011& ITA No.2/Del/2011…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 107/JPR/2020[2012-13]Status: DisposedITAT Jaipur07 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, ITA Nos. 5888 to5890/Mum/2009 - Vee Gee Industrial Enterprises vs. ACIT, ITA No. 1/Del/2011& ITA No.2/Del/2011…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 106/JPR/2020[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…JP/14 Shri Jitendra Kumar Agarwal vs. DCIT - Dr. Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 - Tarannum Zafar Khan Vs. ACIT, ITA Nos. 5888 to5890/Mum/2009 - Vee Gee Industrial Enterprises vs. ACIT, ITA No. 1/Del/2011& ITA No.2/Del/2011…

Virambhai Purshotamdas Patel, Mumbai vs. DCIT, CC- 5(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 7341/MUM/2018[2011-12]Status: DisposedITAT Mumbai30 Nov 2022AY 2011-12

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132Section 132(1)Section 153ASection 153D

…11 Appeals Shri Govindbhai Tribhuvandas patel Vs. DCIT, CC-5(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 7329 to 7331/Mum/2018 (A.Ys. 2007-08 to 2009-10) Shri Govindbhai Vs. DCIT, CC-5(1) Tribhuvandas Patel Room No. 1908, 19th (Prop. of M/s G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AHBPP4781D Appellant .. Respondent ITA Nos. 7337 to 7339/Mum/2018 (A.Ys. 2007-08 to 2009-…

Bhavesh Kumar Patel, Mumbai vs. DCIT, CC - 5(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 7337/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Nov 2022AY 2009-10

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132Section 132(1)Section 153ASection 153D

…11 Appeals Shri Govindbhai Tribhuvandas patel Vs. DCIT, CC-5(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 7329 to 7331/Mum/2018 (A.Ys. 2007-08 to 2009-10) Shri Govindbhai Vs. DCIT, CC-5(1) Tribhuvandas Patel Room No. 1908, 19th (Prop. of M/s G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AHBPP4781D Appellant .. Respondent ITA Nos. 7337 to 7339/Mum/2018 (A.Ys. 2007-08 to 2009-…