H.R. Mehta v. Assistant Commissioner of Income-tax, Mumbai

72 Taxmann.com 110High Court2016#824 most cited

What is H.R. Mehta v. Assistant Commissioner of Income-tax, Mumbai authority for?

The Assessing Officer must provide the assessee with all material relied upon for an addition or disallowance and an opportunity to cross-examine deponents or witnesses whose statements form the basis of the assessment. Failure to provide such an opportunity violates natural justice and invalidates the addition or disallowance.

125

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

H.R. Mehta v. ACIT · 72 Taxmann.com 110 · Section 68 · Section 69 · cross-examination · natural justice · material relied upon · witness statements · disallowance · search assessment

Sections most often in play

Section 153CSection 69Section 132(4)Section 69BSection 132Section 65BSection 250Section 147

Issues it is cited on

third party informationsection 65bsection 65section 65b(4)section 69bpeak credit theoryon-moneyon money receiptstamp duty valuecommissioner (appeals)shell companysatisfaction note

Judgments citing H.R. Mehta v. Assistant Commissioner of Income-tax, Mumbai

Juararam Chogaji Purohit, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 8192/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the case in law
Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 8191, 8192 & 8193/Mum/2025 A.Y:2017-2018, 2018-19 & 2019-20 Juararam Chogaji Purohit Vs. DCIT- Central Circle 4(2), Shiv Textiles 62, Topiwala Mumbai Mansion, Shop No. 2, Kautilya Bhavan, C41-43, Kamathipura 7th Lane, M.R. Avenue 3, near Videsh Road, Mumbai Central H.O. Bhavan, G Block BKC, Mumbai - 400008 Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra Mumbai 400051 PAN/GIR No.AADPP3207H (Applicant) (Respondent) Assessee by Shri Bha…

Juararam Chogaji Purohit, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 8191/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the case in law
Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 8191, 8192 & 8193/Mum/2025 A.Y:2017-2018, 2018-19 & 2019-20 Juararam Chogaji Purohit Vs. DCIT- Central Circle 4(2), Shiv Textiles 62, Topiwala Mumbai Mansion, Shop No. 2, Kautilya Bhavan, C41-43, Kamathipura 7th Lane, M.R. Avenue 3, near Videsh Road, Mumbai Central H.O. Bhavan, G Block BKC, Mumbai - 400008 Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra Mumbai 400051 PAN/GIR No.AADPP3207H (Applicant) (Respondent) Assessee by Shri Bha…

Ummesalma Huzefa Ghadiali, Mumbai vs. DCIT-Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 8187/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Feb 2026AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the Appellant's case and in law the Id. CIT
Section 132(4)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 8185, 8186 & 8187/Mum/2025 A.Y:2017-18, 2018-19 & 2019-20 Ummesalma Huzefa Vs. DCIT- Central Circle 4(2), Ghadiali Mumbai Flat No. 1601, Opus, Kautilya Bhavan, Wallace Fortuna, Mumbai 400051 Shivdas Champsi Road, Mazgaon, Mazgaon, S.O. Mumbai -- 400010 PAN/GIR No.ADYPG7112L (Applicant) (Respondent) Assessee by Shri Pratik Jain Revenue by Shri Vivek Perampurna, CIT DR& Shri Akhtar H Ansari SR DR Date of Hearing 24.02.2026 Date of Pronouncement 26.02.202…

Ummesalma Huzefa Ghadiali, Mumbai vs. DCIT-Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 8186/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. On the facts and circumstances of the Appellant's case and in law the Id. CIT
Section 132(4)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 8185, 8186 & 8187/Mum/2025 A.Y:2017-18, 2018-19 & 2019-20 Ummesalma Huzefa Vs. DCIT- Central Circle 4(2), Ghadiali Mumbai Flat No. 1601, Opus, Kautilya Bhavan, Wallace Fortuna, Mumbai 400051 Shivdas Champsi Road, Mazgaon, Mazgaon, S.O. Mumbai -- 400010 PAN/GIR No.ADYPG7112L (Applicant) (Respondent) Assessee by Shri Pratik Jain Revenue by Shri Vivek Perampurna, CIT DR& Shri Akhtar H Ansari SR DR Date of Hearing 24.02.2026 Date of Pronouncement 26.02.202…

Jinal Akshay Jain, Mumbai vs. Deputy Commissioner of Income-Tax (DCIT), Central Circle-4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 6737/MUM/2025[2020-21]Status: DisposedITAT Mumbai26 Feb 2026AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. This appeal is directed against the
Section 132Section 132(4)Section 143(3)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 6736 & 6737/Mum/2025 A.Y:2019-20 & 2020-21 Jinal Akshay Jain Vs. DCIT- Central Circle 4(2), B/1, 303, Sukh Sagar Mumbai Apartment Ganjawala DCIT- Central Circle 4(2), Compound, Dr. D.B.Marg 19th Floor, Air India Opp Reliance Super Mumbai Building, Nariman Point Mumbai - 400008 Mumbai 400021 PAN/GIR No. BPTPJ8100F (Applicant) (Respondent) Assessee by Shri Kamlesh Jain Revenue by Shri Vivek Perampurna, CIT DR Date of Hearing 24.02.2026 Date of Pronouncem…

Jinal Akshay Jain, Mumbai vs. Deputy Commissioner of Income-Tax (DCIT), Central Circle-4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 6736/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Feb 2026AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Shri Bijayananda Pruseth

For Appellant: 1. This appeal is directed against the
Section 132Section 132(4)Section 143(3)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 6736 & 6737/Mum/2025 A.Y:2019-20 & 2020-21 Jinal Akshay Jain Vs. DCIT- Central Circle 4(2), B/1, 303, Sukh Sagar Mumbai Apartment Ganjawala DCIT- Central Circle 4(2), Compound, Dr. D.B.Marg 19th Floor, Air India Opp Reliance Super Mumbai Building, Nariman Point Mumbai - 400008 Mumbai 400021 PAN/GIR No. BPTPJ8100F (Applicant) (Respondent) Assessee by Shri Kamlesh Jain Revenue by Shri Vivek Perampurna, CIT DR Date of Hearing 24.02.2026 Date of Pronouncem…

Bhagwanti Lalitkumar Jain, Mumbai vs. ACIT, Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee is hereby allowed

ITA 8656/MUM/2025[2018-19]Status: DisposedITAT Mumbai25 Feb 2026AY 2018-19

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 115BSection 132Section 143(2)Section 147Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.8655 & 8656/Mum/2025 (Assessment Years: 2019-20 & 2018-19) Ms. Bhagwanti Lalitkumar Jain, The Asst. C.I.T., A-1502/03/04, 15th Floor, Central Circle 4(2) Room No.1918, 19th Floor, Shankar Seth Palace, Nana Chowk, Vs. Mumbai-400008. Air India Building, Nariman Point, Mumbai – 400021. PAN: ACVPJ3322R (Appellant) (Respondent) : : Shri M. B. Sanghvi, AR Assessee by Respondent by : Shri Arun Kanti Datta, CIT-DR Date of Hearing : 19.02.2026 Date of Pronouncement : 25.02.2026 O R D E R Per Ka…

Bhagwanti Lalitkumar Jain, Mumbai vs. ACIT, Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee is hereby allowed

ITA 8655/MUM/2025[2019-20]Status: DisposedITAT Mumbai25 Feb 2026AY 2019-20

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 115BSection 132Section 143(2)Section 147Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.8655 & 8656/Mum/2025 (Assessment Years: 2019-20 & 2018-19) Ms. Bhagwanti Lalitkumar Jain, The Asst. C.I.T., A-1502/03/04, 15th Floor, Central Circle 4(2) Room No.1918, 19th Floor, Shankar Seth Palace, Nana Chowk, Vs. Mumbai-400008. Air India Building, Nariman Point, Mumbai – 400021. PAN: ACVPJ3322R (Appellant) (Respondent) : : Shri M. B. Sanghvi, AR Assessee by Respondent by : Shri Arun Kanti Datta, CIT-DR Date of Hearing : 19.02.2026 Date of Pronouncement : 25.02.2026 O R D E R Per Ka…

Dinesh Jawaraji Parihar, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee is hereby allowed

ITA 5634/MUM/2025[2019-20]Status: DisposedITAT Mumbai24 Feb 2026AY 2019-20

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Umashankar Prasad, CIT-DR
Section 132Section 143(2)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.5629, 5633 & 5634/Mum/2025 (Assessment Years: 2017-18, 2018-19 & 2019-20) Mr. Dinesh Jawaraji Parihar, Assistant Commissioner of Income 203, 2nd Floor, Tiranga Bldg., B Wing, Tax, Vs. Kamathipura 2nd Lane, Kamathipura, Central Circle-4(2), Mumbai – 400 008 Mumbai PAN:ARJPP2808B (Appellant) (Respondent) : : Ms. Rutuja Pawar, AR Assessee by Respondent by : Shri Umashankar Prasad, CIT-DR Date of Hearing : 28.01.2026 Date of Pronouncement : 24.02.2026 O R D E R Per Kavitha Rajagopal, JM…

Dinesh Jawaraji Parihar, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 4(2), Mumbai

In the result, the appeal filed by the assessee is hereby allowed

ITA 5633/MUM/2025[2018-19]Status: DisposedITAT Mumbai24 Feb 2026AY 2018-19

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Umashankar Prasad, CIT-DR
Section 132Section 143(2)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.5629, 5633 & 5634/Mum/2025 (Assessment Years: 2017-18, 2018-19 & 2019-20) Mr. Dinesh Jawaraji Parihar, Assistant Commissioner of Income 203, 2nd Floor, Tiranga Bldg., B Wing, Tax, Vs. Kamathipura 2nd Lane, Kamathipura, Central Circle-4(2), Mumbai – 400 008 Mumbai PAN:ARJPP2808B (Appellant) (Respondent) : : Ms. Rutuja Pawar, AR Assessee by Respondent by : Shri Umashankar Prasad, CIT-DR Date of Hearing : 28.01.2026 Date of Pronouncement : 24.02.2026 O R D E R Per Kavitha Rajagopal, JM…

Sejal Paresh Chopra, Mumbai Maharahstra vs. Central Circle 4(2) ACIT Assistant Commissioner of Income Tax, Mumbai Maharashtra

In the result, the appeal filed by the assessee is hereby allowed

ITA 7062/MUM/2025[2020-21]Status: DisposedITAT Mumbai23 Feb 2026AY 2020-21

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Vivek Perampurna, CIT-DR
Section 132Section 142(1)Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.7061 & 7062/Mum/2025 (Assessment Years: 2019-20 & 2020-21) Ms. Sejal Paresh Chopra, Assistant Commissioner of Income 1206, 12th Floor, Tax, Shaad Heights, Central Circle 4(2), 7 & 8, Kamathipura, Kautilya Bhawan, C 41-43, Mumbai- 400 008 Vs. Avenue 3, Near Videsh Bhavan, G Block BKC, Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai – 400 051 PAN: BBLPC4340L (Appellant) : (Respondent) Assessee by : Shri Vimal Punmiya, AR Respondent by : Shri Vivek Perampurna, CIT-DR Date of Hearing…

Sejal Paresh Chopra, Mumbai Maharashtra vs. Central Circle 4(2) ACIT Assistant Commissioner of Income Tax, Mumbai Maharashtra

In the result, the appeal filed by the assessee is hereby allowed

ITA 7061/MUM/2025[2019-20]Status: DisposedITAT Mumbai23 Feb 2026AY 2019-20

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Vivek Perampurna, CIT-DR
Section 132Section 142(1)Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.7061 & 7062/Mum/2025 (Assessment Years: 2019-20 & 2020-21) Ms. Sejal Paresh Chopra, Assistant Commissioner of Income 1206, 12th Floor, Tax, Shaad Heights, Central Circle 4(2), 7 & 8, Kamathipura, Kautilya Bhawan, C 41-43, Mumbai- 400 008 Vs. Avenue 3, Near Videsh Bhavan, G Block BKC, Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai – 400 051 PAN: BBLPC4340L (Appellant) : (Respondent) Assessee by : Shri Vimal Punmiya, AR Respondent by : Shri Vivek Perampurna, CIT-DR Date of Hearing…

Shri Jalaram Tararam Purohit, Mumbai vs. ACIT, CC-4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 6062/MUM/2025[2019-20]Status: DisposedITAT Mumbai18 Feb 2026AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Bijayananda Pruseth

Section 132(4)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI BIJAYANANDA PRUSETH,ACCOUNTANT MEMBER ITA No.6061/Mum/2025 (A.Y: 2018-19) & Jalaram Tararam Purohit Vs. Asst. Comm. of Income Rachana Electronics, Shop Tax, Central Cir. 4(2), No. 164, 3rd Floor, Mumbai Rubberwala House, DR.A. ACIT Cent. Cir. 4(2), Nair Road, OPP. Agripada Kautalya Bhavan, BKC, Police Mumbai - 400051 Mumbai - 400008 PAN/GIR No. BAHPP8046B (Applicant) (Respondent) Assesseeby ShriJitendra Singh Revenue by Ms. Kavitha Kaushik,Sr.DR. Date of Hearing 28.01.2026 Date of Pronouncement…

Shri Jalaram Tararam Purohit, Mumbai vs. ACIT, CC-4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 6061/MUM/2025[2018-19]Status: DisposedITAT Mumbai18 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Bijayananda Pruseth

Section 132(4)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI BIJAYANANDA PRUSETH,ACCOUNTANT MEMBER ITA No.6061/Mum/2025 (A.Y: 2018-19) & Jalaram Tararam Purohit Vs. Asst. Comm. of Income Rachana Electronics, Shop Tax, Central Cir. 4(2), No. 164, 3rd Floor, Mumbai Rubberwala House, DR.A. ACIT Cent. Cir. 4(2), Nair Road, OPP. Agripada Kautalya Bhavan, BKC, Police Mumbai - 400051 Mumbai - 400008 PAN/GIR No. BAHPP8046B (Applicant) (Respondent) Assesseeby ShriJitendra Singh Revenue by Ms. Kavitha Kaushik,Sr.DR. Date of Hearing 28.01.2026 Date of Pronouncement…

Shri Jalaram Tararam Purohit, Mumbai vs. ACIT, CC-4(2), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 6060/MUM/2025[2017-18]Status: DisposedITAT Mumbai18 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Bijayananda Pruseth

Section 132(4)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI BIJAYANANDA PRUSETH,ACCOUNTANT MEMBER ITA No.6061/Mum/2025 (A.Y: 2018-19) & Jalaram Tararam Purohit Vs. Asst. Comm. of Income Rachana Electronics, Shop Tax, Central Cir. 4(2), No. 164, 3rd Floor, Mumbai Rubberwala House, DR.A. ACIT Cent. Cir. 4(2), Nair Road, OPP. Agripada Kautalya Bhavan, BKC, Police Mumbai - 400051 Mumbai - 400008 PAN/GIR No. BAHPP8046B (Applicant) (Respondent) Assesseeby ShriJitendra Singh Revenue by Ms. Kavitha Kaushik,Sr.DR. Date of Hearing 28.01.2026 Date of Pronouncement…

M/S. Armstrong Energy Pvt Ltd, Mumbai vs. The DCIT 6(1)(1), Mumbai

ITA 3395/MUM/2025[2008-09]Status: DisposedITAT Mumbai16 Feb 2026AY 2008-09

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarm/S Armstrong Energy Pvt. Vs. Dcit 6(1) (1), Mumbai Ltd. Room No. 504, 5Th 5Th Floor, Militia Apartment, Floor, Aayakar Bhavan, Mathur Pakhadi Road, M.K. Road, Mazgaon, Mumbai 400020 Mumbai - 400010 Pan/Gir No. Aafca3807R (Applicant) (Respondent) Acit 6(1) (1), Mumbai Vs. M/S Armstrong Energy Pvt. Room No. 504, 5Th Floor, Ltd. Aayakar Bhavan, M.K. 5Th Floor, Militia Road, Apartment, Mathur Mumbai 400020 Pakhadi Road, Mazgaon, Mumbai - 400010 Pan/Gir No. Aafca3807R (Applicant) (Respondent) Assessee By Shri Nishit Gandhi Revenue By Shri Rajesh Kumar Yadav (Cit-Dr) Date Of Hearing 10.12.2025 Date Of Pronouncement 16.02.2026 आदेश / Order Per Sandeep Gosain, Jm: M/S. Armstrong Energy Pvt. Ltd.

Section 143(1)Section 143(3)Section 144Section 147Section 148Section 151(2)Section 251(1)(a)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER M/s Armstrong Energy Pvt. Vs. DCIT 6(1) (1), Mumbai Ltd. Room No. 504, 5th 5th Floor, Militia Apartment, Floor, Aayakar Bhavan, Mathur Pakhadi Road, M.K. Road, Mazgaon, Mumbai 400020 Mumbai - 400010 PAN/GIR No. AAFCA3807R (Applicant) (Respondent) ACIT 6(1) (1), Mumbai Vs. M/s Armstrong Energy Pvt. Room No. 504, 5th Floor, Ltd. Aayakar Bhavan, M.K. 5th Floor, Militia Road, Apartment, Mathur Mumbai 400020 Pakhadi Road, Mazgaon, Mumbai - 400010 PAN/GIR No. AAF…

ACIT-6(1)(1), Mumbai vs. Armstrong Energy Pvt. Ltd., Mumbai

ITA 2940/MUM/2025[2008-09]Status: DisposedITAT Mumbai16 Feb 2026AY 2008-09

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarm/S Armstrong Energy Pvt. Vs. Dcit 6(1) (1), Mumbai Ltd. Room No. 504, 5Th 5Th Floor, Militia Apartment, Floor, Aayakar Bhavan, Mathur Pakhadi Road, M.K. Road, Mazgaon, Mumbai 400020 Mumbai - 400010 Pan/Gir No. Aafca3807R (Applicant) (Respondent) Acit 6(1) (1), Mumbai Vs. M/S Armstrong Energy Pvt. Room No. 504, 5Th Floor, Ltd. Aayakar Bhavan, M.K. 5Th Floor, Militia Road, Apartment, Mathur Mumbai 400020 Pakhadi Road, Mazgaon, Mumbai - 400010 Pan/Gir No. Aafca3807R (Applicant) (Respondent) Assessee By Shri Nishit Gandhi Revenue By Shri Rajesh Kumar Yadav (Cit-Dr) Date Of Hearing 10.12.2025 Date Of Pronouncement 16.02.2026 आदेश / Order Per Sandeep Gosain, Jm: M/S. Armstrong Energy Pvt. Ltd.

Section 143(1)Section 143(3)Section 144Section 147Section 148Section 151(2)Section 251(1)(a)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER M/s Armstrong Energy Pvt. Vs. DCIT 6(1) (1), Mumbai Ltd. Room No. 504, 5th 5th Floor, Militia Apartment, Floor, Aayakar Bhavan, Mathur Pakhadi Road, M.K. Road, Mazgaon, Mumbai 400020 Mumbai - 400010 PAN/GIR No. AAFCA3807R (Applicant) (Respondent) ACIT 6(1) (1), Mumbai Vs. M/s Armstrong Energy Pvt. Room No. 504, 5th Floor, Ltd. Aayakar Bhavan, M.K. 5th Floor, Militia Road, Apartment, Mathur Mumbai 400020 Pakhadi Road, Mazgaon, Mumbai - 400010 PAN/GIR No. AAF…

Ishwarlal Jawahara Ram Purohit, Mumbai vs. DCIT Central Circle 4(2), Mumbai

ITA 7198/MUM/2025[2019-20]Status: DisposedITAT Mumbai13 Feb 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Bharat Kumar, Ld. CAFor Respondent: Shri R A Dhyani, (CIT D.R.)
Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 7196 & 7197 & 7198/M/2025 Assessment Year: 2017-18 & 2018-19 & 2019-20 Ishwarlal Javahara Ram DCIT Central Circle 4(2), Purohit, Kautilya Bhawan, C41-43, Room.no. 416, 4th Floor, Avenue 3, near Videsh Sindhu Sagar Buldg, Near Bhavan, G Block BKC, Vs. Bellasis Bit Chawl, Mumbai Gilban Area, Bandra Kurla Central, HO Mumbai, Complex, Bandra East, Mumbai -40008 Mumbai – 400051. PAN –BDYPP5966N (Appellant) (Respondent) Present for: Assessee by : Shri…

Ishwarlal Jawahara Ram Purohit, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

ITA 7197/MUM/2025[2018-19]Status: DisposedITAT Mumbai13 Feb 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Bharat Kumar, Ld. CAFor Respondent: Shri R A Dhyani, (CIT D.R.)
Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 7196 & 7197 & 7198/M/2025 Assessment Year: 2017-18 & 2018-19 & 2019-20 Ishwarlal Javahara Ram DCIT Central Circle 4(2), Purohit, Kautilya Bhawan, C41-43, Room.no. 416, 4th Floor, Avenue 3, near Videsh Sindhu Sagar Buldg, Near Bhavan, G Block BKC, Vs. Bellasis Bit Chawl, Mumbai Gilban Area, Bandra Kurla Central, HO Mumbai, Complex, Bandra East, Mumbai -40008 Mumbai – 400051. PAN –BDYPP5966N (Appellant) (Respondent) Present for: Assessee by : Shri…

Ishwarlal Javahara Ram Purohit, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

ITA 7196/MUM/2025[2017-18]Status: DisposedITAT Mumbai13 Feb 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Bharat Kumar, Ld. CAFor Respondent: Shri R A Dhyani, (CIT D.R.)
Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 7196 & 7197 & 7198/M/2025 Assessment Year: 2017-18 & 2018-19 & 2019-20 Ishwarlal Javahara Ram DCIT Central Circle 4(2), Purohit, Kautilya Bhawan, C41-43, Room.no. 416, 4th Floor, Avenue 3, near Videsh Sindhu Sagar Buldg, Near Bhavan, G Block BKC, Vs. Bellasis Bit Chawl, Mumbai Gilban Area, Bandra Kurla Central, HO Mumbai, Complex, Bandra East, Mumbai -40008 Mumbai – 400051. PAN –BDYPP5966N (Appellant) (Respondent) Present for: Assessee by : Shri…