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

Rajendrakumar Shrishrimal, Pune vs. Income Tax Officer Ward 5(1), Pune

In the result, appeal of the assessee is allowed

ITA 3282/PUN/2025[2017-18]Status: DisposedITAT Pune12 Feb 2026AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.3282/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Rajendrakumar Shrishrimal, V The Income Tax Officer, 685/3, Anant Vashat, S Ward-5(1), Pune. Bibwewadi, Pune – 411037. Pan: Bjsps9226G Appellant/ Assessee Respondent /Revenue Assessee By Shri Abhilash Hiran Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 11/02/2026 Date Of Pronouncement 12/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 16.10.2025 Emanating From The Assessment Order Passed Under Section 147 Read With Section 144B Of The I.T.Act, 1961 Dated 03.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144BSection 147Section 148Section 151Section 250

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.3282/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Rajendrakumar Shrishrimal, V The Income Tax Officer, 685/3, Anant Vashat, s Ward-5(1), Pune. Bibwewadi, Pune – 411037. PAN: BJSPS9226G Appellant/ Assessee Respondent /Revenue Assessee by Shri Abhilash Hiran Revenue by Shri Sadananda – JCIT(DR) Date of hearing 11/02/2026 Date of pronouncement 12/02/2026 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Th…

Pushpa Vikas Jain, Mumbai Maharashtra vs. Central Circle 4(2) ACIT Mumbai, Assistant Commissioner of Income Tax, Mumbai Maharashtra

ITA 7098/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Feb 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Vimal Punmiya, CAFor Respondent: Shri R A Dhyani, (CIT DR)
Section 132Section 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.7095 & 7096/M/2025 Assessment Year: 2019-20 & 2020-21 Pinkydevi Mahendrakumar Central Circle 4(2) ACIT Jain, Assistant Commissioner Flat No. 1604, 16th Floor, of Income Tax, Central Avenue Bldg, Dr. D B Kautilya Bhawan, C41-43, Marg, Mumbai Central, Mumbai Vs. Avenue 3, near Videsh – 400008. Bhavan, G Block BKC, PAN – ADDPJ7620. Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra 400051. (Appellant) (Respondent) ITA No.7097 & 7098/…

Pushpa Vikas Jain, Mumbai, Maharashtra vs. Central Circle 4(2) ACIT Mumbai, Assistant Commissioner of Income Tax, Mumbai Maharashtra

ITA 7097/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Feb 2026AY 2019-20
Section 132Section 153CSection 250

…ORDER Per : Narender Kumar Choudhry, Judicial Member: These appeals have been preferred by the Assessee against the composite orders dated 22.08.2025 and 13.08.2025 qua Pinkydevi Mahendrakumar Jain and Pushpa Vikas Jain respectively, impugned herein, passed by Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short `the Act') for the A.Y. 2019-20 and 2020-21. 2. As these appeals under consideration are having involved identical facts and issues, except variation in amounts and therefore, for the sake of brevity and convenience, the same were heard togethe…

Pinkydevi Mahendrakumar Jain, Mumbai Maharashtra vs. Central Circle 4(2) ACIT Assistant Commissioner of Income Tax, Mumbai Maharashtra

ITA 7096/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Feb 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Vimal Punmiya, CAFor Respondent: Shri R A Dhyani, (CIT DR)
Section 132Section 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.7095 & 7096/M/2025 Assessment Year: 2019-20 & 2020-21 Pinkydevi Mahendrakumar Central Circle 4(2) ACIT Jain, Assistant Commissioner Flat No. 1604, 16th Floor, of Income Tax, Central Avenue Bldg, Dr. D B Kautilya Bhawan, C41-43, Marg, Mumbai Central, Mumbai Vs. Avenue 3, near Videsh – 400008. Bhavan, G Block BKC, PAN – ADDPJ7620. Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra 400051. (Appellant) (Respondent) ITA No.7097 & 7098/…

Pinkydevi Mahendrakumar Jain, Mumbai Maharashtra vs. Central Circle 4(2) ACIT Assistant Commissioner of Income Tax, Mumbai Maharashtra

ITA 7095/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Feb 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Vimal Punmiya, CAFor Respondent: Shri R A Dhyani, (CIT DR)
Section 132Section 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.7095 & 7096/M/2025 Assessment Year: 2019-20 & 2020-21 Pinkydevi Mahendrakumar Central Circle 4(2) ACIT Jain, Assistant Commissioner Flat No. 1604, 16th Floor, of Income Tax, Central Avenue Bldg, Dr. D B Kautilya Bhawan, C41-43, Marg, Mumbai Central, Mumbai Vs. Avenue 3, near Videsh – 400008. Bhavan, G Block BKC, PAN – ADDPJ7620. Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai, Maharashtra 400051. (Appellant) (Respondent) ITA No.7097 & 7098/…

Bharati Jayanti Jain, Mumbai vs. ACIT Central Circle 4(2), Mumbai

In the result, all the appeals filed by the assessee stands allowed

ITA 7321/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Feb 2026AY 2018-19

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 250Section 254(1)Section 69

…Bharti Jayanti Jain (AY 2017-18 to 2019-20) ITA Nos. 7323, 7321 & 7322/Mum/2025 IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 7323/MUM/2025 (AY: 2017-18) ITA No. 7321/MUM/2025 (AY: 2018-19) ITA No. 7322/MUM/2025 (AY: 2019-20) (Physical hearing) Bharti Jayanti Jain 407, Bombay Market Co. Op. Hsg. So., Tardeo, Mumbai-400 034. PAN : AVQPS7620B Appellant / Assessee Assessee by Revenue by Date of Institution Date of hearing Date of pronouncement ACIT, Central Circle – 4(2), Mumbai Vs Room No. 1918, 19th Floor, Air India Bui…

Veena Hiralal Mehta, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, both the appeals under consideration stand allowed

ITA 5492/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Feb 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Bharat Kumar, Ld. CAFor Respondent: Shri Vivek Perampurna, (Ld. CIT- D.R.)
Section 131Section 132Section 153Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.5492 & 5493/M/2025 Assessment Year: 2018-19 & 2019-20 Veena Hiralal Mehta, DCIT Central Circle 4(2), D-4, 2nd Floor Shatrujay Darshan, Kautilya Bhawan, C41-43, Motisha Lane Byculla, Mumbai – Avenue 3, near Videsh Vs. 400027 Bhavan, G Block BKC, Gilban PAN – AAGPM3711Q Area, Bandra Kurla Complex, Bandra East, Mumbai – 400051. (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar, Ld. CA Revenue by : Shri Vivek Perampurna, (Ld. CIT- D…

Jora Ram Mali, Mumbai vs. The Assistant Commissioner of Income Tax Central Circle 4(2)Mumbai, Mumbai

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

ITA 7647/MUM/2025[2019-2020]Status: DisposedITAT Mumbai30 Jan 2026AY 2019-2020

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

Section 153CSection 292CSection 65BSection 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. 7646 & 7647/Mum/2025 A.Y:2018-19 & 2019-20 Jora Ram Mali Vs. ACIT, Circle – 4(2) Room No. 62, 2nd Floor, 4th Floor, Cabin No. 422, Mervanji Chawl, I Main kautilya Bhavan, BKC, Mervanji St. Parel Mumbai – 400051. Mumbai – BPMPM3526F PAN/GIR No. BPMPM3526F (Applicant) (Respondent) Assessee by Shri Bharat Kumar Revenue by Shri Vivek Perampurna, CIT DR Date of Hearing 22.01.2026 Date of Pronouncement 28.01.2026 आदेश / ORDER PER SANDEEP GOSAIN, JM: The pres…

Jora Ram Mali, Mumbai vs. The Assistant Commissioner of Income Tax Central Circle 4(2)Mumbai, Mumbai

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

ITA 7646/MUM/2025[2018-2019]Status: DisposedITAT Mumbai30 Jan 2026AY 2018-2019

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

Section 153CSection 292CSection 65BSection 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. 7646 & 7647/Mum/2025 A.Y:2018-19 & 2019-20 Jora Ram Mali Vs. ACIT, Circle – 4(2) Room No. 62, 2nd Floor, 4th Floor, Cabin No. 422, Mervanji Chawl, I Main kautilya Bhavan, BKC, Mervanji St. Parel Mumbai – 400051. Mumbai – BPMPM3526F PAN/GIR No. BPMPM3526F (Applicant) (Respondent) Assessee by Shri Bharat Kumar Revenue by Shri Vivek Perampurna, CIT DR Date of Hearing 22.01.2026 Date of Pronouncement 28.01.2026 आदेश / ORDER PER SANDEEP GOSAIN, JM: The pres…

Vijaykumar Hiralal Mehta, Mumbai vs. DCIT, Central Cirlcle 4(2), Mumbai

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

ITA 5491/MUM/2025[2019-20]Status: DisposedITAT Mumbai29 Jan 2026AY 2019-20

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

Section 115BSection 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. 5490 & 5491/Mum/2025 A.Y:2018-19 & 2019-20 Vijaykumar Hiralal Vs. DCIT, Central Circle – 4(2) Mehta Kautilya Bhawan, Videsh D-4, 2nd Floor, Shaturjay Bhavan, G Block, BKC, Darshan, Motisha Lane, Gilban Area Bandra East Byculla, Mumbai – Mumbai – 400051. 400027. PAN/GIR No. BWUPM8527P (Applicant) (Respondent) Assessee by Shri Bharat Kumar Revenue by Shri Vivek Permpurna, CIT DR Date of Hearing 21.01.2026 Date of Pronouncement 29.01.2026 आदेश / ORDER PER…

Vijaykumar Hiralal Mehta, Mumbai vs. DCIT Central Circle 4(2), Mumbai

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

ITA 5490/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Jan 2026AY 2018-19

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

Section 115BSection 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. 5490 & 5491/Mum/2025 A.Y:2018-19 & 2019-20 Vijaykumar Hiralal Vs. DCIT, Central Circle – 4(2) Mehta Kautilya Bhawan, Videsh D-4, 2nd Floor, Shaturjay Bhavan, G Block, BKC, Darshan, Motisha Lane, Gilban Area Bandra East Byculla, Mumbai – Mumbai – 400051. 400027. PAN/GIR No. BWUPM8527P (Applicant) (Respondent) Assessee by Shri Bharat Kumar Revenue by Shri Vivek Permpurna, CIT DR Date of Hearing 21.01.2026 Date of Pronouncement 29.01.2026 आदेश / ORDER PER…

Anant Keshav Rajegaonkar, Nashik vs. The Asstt. Commissioner of Income Tax, Central Circle - 2, Nashik

ITA 1252/PUN/2024[2015-16]Status: DisposedITAT Pune28 Jan 2026AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Amol Khairnar
Section 143(3)Section 251(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1249 to 1252/PUN/2024 Assessment Years : 2013-14, 2014-15, and 2015-16 Anant Keshav Rajegaonkar, Vs. The ACIT, G-3, Crown Commercial Complex, Central Circle-2, Sharanpur Road, Nashik Opp. NMC Rajiv Gandhi Bhavan, Nashik – 422 002 Maharashtra PAN : ACPPR9345E Appellant Respondent Appellant by : Shri Pramod S Shingte Respondent by : Shri Amol Khairnar Date of hearing : 17.12.2025 Date of pronouncement : 28.01.2026 आदेश / ORDER PER DR. MANISH BORAD…

Anant Keshav Rajegaonkar, Nashik vs. The Asstt. Commissioner of Income Tax, Central Circle - 2, Nashik

ITA 1251/PUN/2024[2014-15]Status: DisposedITAT Pune28 Jan 2026AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Amol Khairnar
Section 143(3)Section 251(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1249 to 1252/PUN/2024 Assessment Years : 2013-14, 2014-15, and 2015-16 Anant Keshav Rajegaonkar, Vs. The ACIT, G-3, Crown Commercial Complex, Central Circle-2, Sharanpur Road, Nashik Opp. NMC Rajiv Gandhi Bhavan, Nashik – 422 002 Maharashtra PAN : ACPPR9345E Appellant Respondent Appellant by : Shri Pramod S Shingte Respondent by : Shri Amol Khairnar Date of hearing : 17.12.2025 Date of pronouncement : 28.01.2026 आदेश / ORDER PER DR. MANISH BORAD…

Anant Keshav Rajegaonkar, Nashik vs. The Asstt. Commissioner of of Income Tax, Central Circle - 2, Nashik

ITA 1250/PUN/2024[2014-15]Status: DisposedITAT Pune28 Jan 2026AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Amol Khairnar
Section 143(3)Section 251(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1249 to 1252/PUN/2024 Assessment Years : 2013-14, 2014-15, and 2015-16 Anant Keshav Rajegaonkar, Vs. The ACIT, G-3, Crown Commercial Complex, Central Circle-2, Sharanpur Road, Nashik Opp. NMC Rajiv Gandhi Bhavan, Nashik – 422 002 Maharashtra PAN : ACPPR9345E Appellant Respondent Appellant by : Shri Pramod S Shingte Respondent by : Shri Amol Khairnar Date of hearing : 17.12.2025 Date of pronouncement : 28.01.2026 आदेश / ORDER PER DR. MANISH BORAD…

Anant Keshav Rajegaonkar, Nashik vs. The Asstt. Commissioner of Income Tax, Central Circle - 2, Nashik

ITA 1249/PUN/2024[2013-14]Status: DisposedITAT Pune28 Jan 2026AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1249 To 1252/Pun/2024 Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Amol Khairnar
Section 143(3)Section 251(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1249 to 1252/PUN/2024 Assessment Years : 2013-14, 2014-15, and 2015-16 Anant Keshav Rajegaonkar, Vs. The ACIT, G-3, Crown Commercial Complex, Central Circle-2, Sharanpur Road, Nashik Opp. NMC Rajiv Gandhi Bhavan, Nashik – 422 002 Maharashtra PAN : ACPPR9345E Appellant Respondent Appellant by : Shri Pramod S Shingte Respondent by : Shri Amol Khairnar Date of hearing : 17.12.2025 Date of pronouncement : 28.01.2026 आदेश / ORDER PER DR. MANISH BORAD…

Jayantilal Jesaram Purohit, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

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

ITA 7459/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Jan 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Arun Khodpia

Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.7458/Mum/2025 (A.Y: 2018-19) & Jayantilal Jesaram DCIT, Central Circle – 4(2) Purohit Kautilya Bhawan, C41-43, Room No. 405, 4th Floor, Avenue 3 , near Videsh Shivmurthi Bldg, No.4, Bhavan, G Block, BKC, KK Marg, Mumbai Gilban Area – 400051. Central HO, Mumbai - 400008 PAN/GIR No. BZFPP2443D (Applicant) (Respondent) Assesseeby Shri. Bharat Kumar Revenue by Shri Vivek Permpurna, CIT DR Date of Hearing 12.01.2026 Date of Pronouncement 28.01.2026 आदेश / O…

Jayantilal Jesaram Purohit, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

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

ITA 7458/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Jan 2026AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Arun Khodpia

Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.7458/Mum/2025 (A.Y: 2018-19) & Jayantilal Jesaram DCIT, Central Circle – 4(2) Purohit Kautilya Bhawan, C41-43, Room No. 405, 4th Floor, Avenue 3 , near Videsh Shivmurthi Bldg, No.4, Bhavan, G Block, BKC, KK Marg, Mumbai Gilban Area – 400051. Central HO, Mumbai - 400008 PAN/GIR No. BZFPP2443D (Applicant) (Respondent) Assesseeby Shri. Bharat Kumar Revenue by Shri Vivek Permpurna, CIT DR Date of Hearing 12.01.2026 Date of Pronouncement 28.01.2026 आदेश / O…

DCIT Circle 1 Nashik, Nashik vs. Shree Sai Properties, Nashik

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.987/PUN/2025 (Assessment Year : 2014-15) DCIT, Circle-1, M/s. Shree Sai Properties, Nashik 2 Nilayam Apartment, Opp. Vasant Market, Canada Corner, vs. Nashik - 422001 PAN : ABSFS3624H (Appellant) (Respondent) For Assessee : Shri Subodh Ratnaparkhi, CA For Revenue : Shri Amit Bobde, CIT Date of Hearing : 20.11.2025 Date of Pronouncement : 27.01.2026 ORDER PER DR.MANISH BORAD, AM This appeal at the instance of the Revenue for the Assessment Year 2014-15 is dir…

Bhavesh Harjiram Solanki, Mumbai vs. DCIT, Central Circle, Mumbai

Appeal of the assessee are allowed, in terms of our aforesaid observations

ITA 7461/MUM/2025[2018-19]Status: DisposedITAT Mumbai20 Jan 2026AY 2018-19

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Bharat Kumar, CAFor Respondent: Assessee by
Section 153CSection 69

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7460/Mum/2025 (Assessment Year: 2017-18) I.T.A. No. 7461/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 7462/Mum/2025 (Assessment Year: 2019-20) Bhavesh Harjiram Solanki, DCIT, CC-4(2), Room No. 23, Shreenathji Bldg, C-41-43, Avenue 3, near Videsh 3rd Bhoiwada, Kalbadevi H.O, Bhavan, G Block BKC, Mumbai - 400002 Vs. Gilban Area, Bandra Kurla Complex, Bandra (East), PAN: CIIPS0708P Mumbai-400051 Assessee -अपीलाथ" / Appellant Revenue - ""थ" / Respondent : As…

Bhavesh Harjiram Solanki, Mumbai vs. DCIT, Central Circle, Mumbai

Appeal of the assessee are allowed, in terms of our aforesaid observations

ITA 7460/MUM/2025[2017-18]Status: DisposedITAT Mumbai20 Jan 2026AY 2017-18

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Bharat Kumar, CAFor Respondent: Assessee by
Section 153CSection 69

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7460/Mum/2025 (Assessment Year: 2017-18) I.T.A. No. 7461/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 7462/Mum/2025 (Assessment Year: 2019-20) Bhavesh Harjiram Solanki, DCIT, CC-4(2), Room No. 23, Shreenathji Bldg, C-41-43, Avenue 3, near Videsh 3rd Bhoiwada, Kalbadevi H.O, Bhavan, G Block BKC, Mumbai - 400002 Vs. Gilban Area, Bandra Kurla Complex, Bandra (East), PAN: CIIPS0708P Mumbai-400051 Assessee -अपीलाथ" / Appellant Revenue - ""थ" / Respondent : As…