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

Bharat Harishchandra Purohit, Mumbai vs. DCIT CC-4(2), Mumbai

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

ITA 5832/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 153CSection 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 5832/MUM/2025 (AY: 2018-19) (Hybrid hearing) Bharat Harishchandra Purohit DCIT, Central Circle – 4(1), Mumbai Flat No. 36, B Wing, 3rd Floor, Kavita vs Kautilya Bhawan, C41-43, Avenue 3, Co-op Housing Society, Borivali East, Near VideshBhavan, G Block BKC, Mumbai – 400066. Hilban Area, BKC, Bandra East, [PAN : AMBPP1511G] Mumbai, Maharashtra – 400051. Appellant / Assessee Respondent / Revenue Assessee by Shri Bharat Kumar Bhatt,CA Revenue by Shri Vivek Perampurnia CIR- DR…

Bharat Harishchandra Purohit, Mumbai vs. DCIT CC4(2), Mumbai

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

ITA 5831/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 153CSection 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 5832/MUM/2025 (AY: 2018-19) (Hybrid hearing) Bharat Harishchandra Purohit DCIT, Central Circle – 4(1), Mumbai Flat No. 36, B Wing, 3rd Floor, Kavita vs Kautilya Bhawan, C41-43, Avenue 3, Co-op Housing Society, Borivali East, Near VideshBhavan, G Block BKC, Mumbai – 400066. Hilban Area, BKC, Bandra East, [PAN : AMBPP1511G] Mumbai, Maharashtra – 400051. Appellant / Assessee Respondent / Revenue Assessee by Shri Bharat Kumar Bhatt,CA Revenue by Shri Vivek Perampurnia CIR- DR…

Kulsum Aaqib Memon, Mumbai vs. DCIT, C. Circle 4(2), Mumbai

In the result, the appeal of the assessee being ITA No

ITA 6540/MUM/2025[2021-22]Status: DisposedITAT Mumbai06 Jan 2026AY 2021-22

Bench: Shri Anikesh Banerjee & Shri Bijayananda Prusethkulsum Aaqib Memon, Vs The Deputy Commissioner Of 1201, Park View, 25 Mehraj Income Tax, Central Circle 4(2), Sethi Marg, Agripada, Mumbai Mumbai-400008 Kautilya Bhawan, G Block Bkc, Bandra Kurla Complex, Mumbai Pan: Cbypm9748Q 400051 Appellant Respondent Assessee By : Shri Rakesh Joshi, Respondent By : Shri Ritesh Misra (Cit Dr) Date Of Hearing : 16/12/2025 Date Of Pronouncement : 06/01/2026 O R D E R Per: Anikesh Banerjee (Jm): 1. The Instant Appeal Of The Assessee Filed Against The Order Of The Ld. Commissioner Of Income Tax (Appeal)-52, Mumbai [For Brevity The “Ld. Cit(A)”], Order Passed Under Section 250 Of The Income Tax Act 1961 (For Brevity ‘The Act’) For Assessment Year 2021-22, Date Of Order 13.09.2025. The Impugned Order Emanated From The Order Of The Ld. Deputy Commissioner Of Income Tax, C.C.-4(2)

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ritesh Misra (CIT DR)
Section 132Section 143(3)Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Kulsum Aaqib Memon, vs The Deputy Commissioner of 1201, Park view, 25 Mehraj Income Tax, Central Circle 4(2), Sethi Marg, Agripada, Mumbai Mumbai-400008 Kautilya Bhawan, G Block BKC, Bandra Kurla Complex, Mumbai PAN: CBYPM9748Q 400051 APPELLANT RESPONDENT Assessee by : Shri Rakesh Joshi, Respondent by : Shri Ritesh Misra (CIT DR) Date of hearing : 16/12/2025 Date of pronouncement : 06/01/2026 O R D E R Per: Anikesh Banerjee (JM): 1. The instant appeal of the a…

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

In the result, the appeals by the assessee are allowed

ITA 5684/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Dec 2025AY 2019-20

Bench: Shri Sandeep Singh Karhailshri Makarand Vasant Mahadeokar

For Appellant: Shri Vimal PunamiyaFor Respondent: Shri Vivek Perampurna, CIT-DR
Section 132Section 144Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No.5682/MUM/2025 ITA No.5683/MUM/2025 (Assessment Year 2017-18) (Assessment Year 2018-19) Jayantilal Purohit 134, Ashoka Shopping Center, 2nd Floor, L.T. Road, Next to G.T. Hospital Mumbai - 400001 ............... Appellant PAN: AJSPP3006A v/s Deputy Commissioner of Income Tax, – Central Circle - 4(2), ……………… Respondent Mumbai - 400051. Assessee by : Shri Vimal Punamiya Revenue by : Shri Vivek Perampurna, CIT-DR Date of Hearing – 23/12/2025 Date of Ord…

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

In the result, the appeals by the assessee are allowed

ITA 5683/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Dec 2025AY 2018-19

Bench: Shri Sandeep Singh Karhailshri Makarand Vasant Mahadeokar

For Appellant: Shri Vimal PunamiyaFor Respondent: Shri Vivek Perampurna, CIT-DR
Section 132Section 144Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No.5682/MUM/2025 ITA No.5683/MUM/2025 (Assessment Year 2017-18) (Assessment Year 2018-19) Jayantilal Purohit 134, Ashoka Shopping Center, 2nd Floor, L.T. Road, Next to G.T. Hospital Mumbai - 400001 ............... Appellant PAN: AJSPP3006A v/s Deputy Commissioner of Income Tax, – Central Circle - 4(2), ……………… Respondent Mumbai - 400051. Assessee by : Shri Vimal Punamiya Revenue by : Shri Vivek Perampurna, CIT-DR Date of Hearing – 23/12/2025 Date of Ord…

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

In the result, the appeals by the assessee are allowed

ITA 5682/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Dec 2025AY 2017-18

Bench: Shri Sandeep Singh Karhailshri Makarand Vasant Mahadeokar

For Appellant: Shri Vimal PunamiyaFor Respondent: Shri Vivek Perampurna, CIT-DR
Section 132Section 144Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No.5682/MUM/2025 (Assessment Year 2017-18) ITA No.5683/MUM/2025 (Assessment Year 2018-19) ITA No.5684/MUM/2025 (Assessment Year 2019-20) Jayantilal Purohit 134, Ashoka Shopping Center, 2nd Floor, L.T. Road, Next to G.T. Hospital Mumbai - 400001 PAN: AJSPP3006A Appellant v/s Deputy Commissioner of Income Tax, Central Circle - 4(2), Mumbai - 400051. Respondent Assessee by : Shri Vimal Punamiya Revenue by : Shri Vivek Perampurna, CIT-DR Date of Hearing – 23/…

Manish Mali, Mumbai vs. DCIT Central Circle 4(2), Mumbai

ITA 6568/MUM/2025[2019-20]Status: DisposedITAT Mumbai24 Dec 2025AY 2019-20

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Bharat Kumar Rajpurohit, ARFor Respondent: I.T.A. No.5488/Mum/2025
Section 132(4)Section 153C

…आयकर अपीलीय अिधकरण "याय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI ARUN KHODPIA, AM I.T.A. No.6571/Mum/2025 (Assessment Year: 2017-18) I.T.A. No.6569/Mum/2025 (Assessment Year: 2018-19) I.T.A. No.6568/Mum/2025 (Assessment Year: 2019-20) Manish Mali, DCIT, Circle Circle-4(2), 1407, 14th Floor, Saileela B 3 Bldg, Kautilya Bhavan, C41-43, Avenue Tulsiwadi S.O, Mumbai-400034. 3, near Videsh Bhavan, G Block Vs. PAN: BYKPP6895F BKC, Gilban Area, Bandra Kurla Complex, Bandra (E), Mumbai- 400051. Assessee-अपीलाथ" / Appellant Revenue- ""यथ" / Respondent : I…

Mishra Ganesha Ram, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

In the result, appeals of the assessee are allowed

ITA 5556/MUM/2025[2019-20]Status: DisposedITAT Mumbai23 Dec 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

Section 132Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 5556/MUM/2025 Assessment Year: 2019-20 and ITA No. 5552/MUM/2025 Assessment Year: 2020-21 Mr. Mishra Ganesha Ram, Gautam Nagar, Rahiwasi Sangh, MIDC road, Andheri East, Mumbai. PAN - BYIPR6853H Appellant Assessee by Revenue by Vs. DCIT, Central Circle 4(2), Kautilya Bhavan, C-41-43, Avenue 3, Near Videsh Bhavan, G Block BKC, Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai-400051. Respondent Shri Bharat Kumar Shri Ritesh Misra, CIT DR Date of Hear…

Mishra Ganesha Ram, Mumbai vs. DCIT, Central Cirlcle, Mumbai

In the result, appeals of the assessee are allowed

ITA 5552/MUM/2025[2020-21]Status: DisposedITAT Mumbai23 Dec 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2019-20 & Assessment Year: 2020-21

For Respondent: Assessee by Shri Bharat Kumar
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2019-20 and Assessment Year: 2020-21 Mr. Mishra Ganesha Ram, DCIT, Central Circle – 4(2), Gautam Nagar, Rahiwasi Sangh, Kautilya Bhavan, C-41-43, Vs. MIDC road, Andheri East, Avenue 3, Near Videsh Bhavan, G Mumbai. Block BKC, Gilban Area, Bandra PAN – BYIPR6853H Kurla Complex, Bandra East, Mumbai-400051. Appellant Respondent : Assessee by Shri Bharat Kumar : Revenue by Shri Ritesh Misra, CIT DR : Date of Hearing 03/11/2025 : Date of pronouncem…

Manish Kashiprasad Seksaria, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, appeals of the assessee are allowed

ITA 5501/MUM/2025[2019-20]Status: DisposedITAT Mumbai23 Dec 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20

For Respondent: Assessee by Shri Bharat Kumar
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2017-18 and Assessment Year: 2018-19 and Assessment Year: 2019-20 Mr. Manish Kashiprasad DCIT, Central Circle – 4(2), Seksaria, Kautilya Bhavan, C-41-43, Flat No. 1503, Quienscent, Vs. Avenue 3, Near Videsh Bhavan G Heights Off Link Road Opp Block BKC, Gilban Area, Bandra Mumbai, Malad West Dely S.O. Kurla Complex, Bandra East, Mumbai-400064. Mumbai-400051. PAN – AAEPS3973J Appellant Respondent : Assessee by Shri Bharat Kumar : Revenue by Shri U…

Manish Kashiprasad Seksaria, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, appeals of the assessee are allowed

ITA 5500/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Dec 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20

For Respondent: Assessee by Shri Bharat Kumar
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2017-18 and Assessment Year: 2018-19 and Assessment Year: 2019-20 Mr. Manish Kashiprasad DCIT, Central Circle – 4(2), Seksaria, Kautilya Bhavan, C-41-43, Flat No. 1503, Quienscent, Vs. Avenue 3, Near Videsh Bhavan G Heights Off Link Road Opp Block BKC, Gilban Area, Bandra Mumbai, Malad West Dely S.O. Kurla Complex, Bandra East, Mumbai-400064. Mumbai-400051. PAN – AAEPS3973J Appellant Respondent : Assessee by Shri Bharat Kumar : Revenue by Shri U…

Manish Kashiprasad Seksaria, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, appeals of the assessee are allowed

ITA 5499/MUM/2025[20187-18]Status: DisposedITAT Mumbai23 Dec 2025

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20

For Respondent: Assessee by Shri Bharat Kumar
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2017-18 and Assessment Year: 2018-19 and Assessment Year: 2019-20 Mr. Manish Kashiprasad DCIT, Central Circle – 4(2), Seksaria, Kautilya Bhavan, C-41-43, Flat No. 1503, Quienscent, Vs. Avenue 3, Near Videsh Bhavan G Heights Off Link Road Opp Block BKC, Gilban Area, Bandra Mumbai, Malad West Dely S.O. Kurla Complex, Bandra East, Mumbai-400064. Mumbai-400051. PAN – AAEPS3973J Appellant Respondent : Assessee by Shri Bharat Kumar : Revenue by Shri U…

Bhavana Vikram Jain, Mumbai vs. Central Circle - 4(2), Mumbai

In the result, the appeals by the assessee are allowed

ITA 6365/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Dec 2025AY 2019-20

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Solgy Jose T. Kottaram, CIT-DR
Section 132Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.6363/MUM/2025 ITA No.6364/MUM/2025 (Assessment Year 2017-18) (Assessment Year 2018-19) Bhavana Vikram Jain, 1202 Disha Residency, 12th Khetwadi Back Road, Girgaon Mumbai – 400004 ............... Appellant PAN: APRPJ7536E v/s Assistant Commissioner of Income Tax, Central Circle-4(2), ……………… Respondent Mumbai Assessee by : Shri Vimal Punmiya Revenue by : Shri Solgy Jose T. Kottaram, CIT-DR Date of Hearing – 04/12/2025 Date of Order - 10/12/2025 O R D E R PER S…

Bhavana Vikram Jain, Mumbai vs. Central Circle 4(2), Mumbai

In the result, the appeals by the assessee are allowed

ITA 6364/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Dec 2025AY 2018-19

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Solgy Jose T. Kottaram, CIT-DR
Section 132Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.6363/MUM/2025 ITA No.6364/MUM/2025 (Assessment Year 2017-18) (Assessment Year 2018-19) Bhavana Vikram Jain, 1202 Disha Residency, 12th Khetwadi Back Road, Girgaon Mumbai – 400004 ............... Appellant PAN: APRPJ7536E v/s Assistant Commissioner of Income Tax, Central Circle-4(2), ……………… Respondent Mumbai Assessee by : Shri Vimal Punmiya Revenue by : Shri Solgy Jose T. Kottaram, CIT-DR Date of Hearing – 04/12/2025 Date of Order - 10/12/2025 O R D E R PER S…

Bhavana Vikram Jain, Mumbai vs. Central Circle - 4(2), Mumbai

In the result, the appeals by the assessee are allowed

ITA 6363/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Dec 2025AY 2017-18

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Solgy Jose T. Kottaram, CIT-DR
Section 132Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.6363/MUM/2025 ITA No.6364/MUM/2025 (Assessment Year 2017-18) (Assessment Year 2018-19) Bhavana Vikram Jain, 1202 Disha Residency, 12th Khetwadi Back Road, Girgaon Mumbai – 400004 ............... Appellant PAN: APRPJ7536E v/s Assistant Commissioner of Income Tax, Central Circle-4(2), ……………… Respondent Mumbai Assessee by : Shri Vimal Punmiya Revenue by : Shri Solgy Jose T. Kottaram, CIT-DR Date of Hearing – 04/12/2025 Date of Order - 10/12/2025 O R D E R PER S…

Vijaya Prakash Nagori, Mumbai vs. ITO Ward 32(2)(1), Mumbai

ITA 3392/MUM/2025[2014-15]Status: DisposedITAT Mumbai26 Nov 2025AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain& Shri Om Prakash Kantvijaya Prakash Nagori Vs. Ito, Ward, 32(2)(1) 409/C, Abhar Jp Road, Kautilya Bhawan, C-41- Seven Bungalows, Andhere 43, Avenue, 3, Near (W), Mumbai – 400 061. Videsh Bhavan, G Block Bkc Pan/Gir No. Aekpr2943H (Applicant) (Respondent)

Section 10(38)Section 147Section 263oSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Vijaya Prakash Nagori Vs. ITO, Ward, 32(2)(1) 409/C, Abhar JP Road, Kautilya Bhawan, C-41- Seven Bungalows, Andhere 43, Avenue, 3, Near (W), Mumbai – 400 061. Videsh Bhavan, G Block BKC PAN/GIR No. AEKPR2943H (Applicant) (Respondent) Assessee by Shri Bharat Kumar Revenue by Ms. Kavitha Kaushik, Sr. DR Date of Hearing 10.11.2025 Date of Pronouncement 26.11.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the imp…

Lilaram, Mumbai vs. DCIT Central Circle 4(2), Mumbai

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

ITA 5557/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 132Section 153Section 153CSection 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 5555/MUM/2025 (AY: 2020-21) (Physical hearing) Akhraj Pukhraj Chopra DCIT Central Circle – 4(2), Mumbai 18, Mahela Patel, Grant Road, S.O. Vs Kautilya Bhawan, BKC, Bandra East, Mumbai – 400007. Mumbai – 400051. [PAN: AAEPC3365N] Appellant / Assessee Respondent / Revenue ITA No. 5557/MUM/2025 (AY: 2020-21) (Physical hearing) Lilaram DCIT Central Circle – 4(2), Mumbai 2nd Floor, Shop No. 774, City Centre, Vs Kautilya Bhawan, BKC, Bandra East, Billasis Road, Mumbai Central Mumb…

Akhraj Pukhraj Chopra, Mumbai vs. DCIT Central Circle 4(2), Mumbai

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

ITA 5555/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Nov 2025AY 2020-21

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 132Section 153Section 153CSection 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 5555/MUM/2025 (AY: 2020-21) (Physical hearing) Akhraj Pukhraj Chopra DCIT Central Circle – 4(2), Mumbai 18, Mahela Patel, Grant Road, S.O. Vs Kautilya Bhawan, BKC, Bandra East, Mumbai – 400007. Mumbai – 400051. [PAN: AAEPC3365N] Appellant / Assessee Respondent / Revenue ITA No. 5557/MUM/2025 (AY: 2020-21) (Physical hearing) Lilaram DCIT Central Circle – 4(2), Mumbai 2nd Floor, Shop No. 774, City Centre, Vs Kautilya Bhawan, BKC, Bandra East, Billasis Road, Mumbai Central Mumb…

Lilaram, Mumbai vs. DCIT CC-4(2), Mumbai

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

ITA 5554/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 132Section 153Section 153CSection 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 5555/MUM/2025 (AY: 2020-21) (Physical hearing) Akhraj Pukhraj Chopra DCIT Central Circle – 4(2), Mumbai 18, Mahela Patel, Grant Road, S.O. Vs Kautilya Bhawan, BKC, Bandra East, Mumbai – 400007. Mumbai – 400051. [PAN: AAEPC3365N] Appellant / Assessee Respondent / Revenue ITA No. 5557/MUM/2025 (AY: 2020-21) (Physical hearing) Lilaram DCIT Central Circle – 4(2), Mumbai 2nd Floor, Shop No. 774, City Centre, Vs Kautilya Bhawan, BKC, Bandra East, Billasis Road, Mumbai Central Mumb…

Akhraj Pukhraj Chopra, Mumbai vs. DCIT CC-4(2), Mumbai

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

ITA 5553/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 132Section 153Section 153CSection 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 5555/MUM/2025 (AY: 2020-21) (Physical hearing) Akhraj Pukhraj Chopra DCIT Central Circle – 4(2), Mumbai 18, Mahela Patel, Grant Road, S.O. Vs Kautilya Bhawan, BKC, Bandra East, Mumbai – 400007. Mumbai – 400051. [PAN: AAEPC3365N] Appellant / Assessee Respondent / Revenue ITA No. 5557/MUM/2025 (AY: 2020-21) (Physical hearing) Lilaram DCIT Central Circle – 4(2), Mumbai 2nd Floor, Shop No. 774, City Centre, Vs Kautilya Bhawan, BKC, Bandra East, Billasis Road, Mumbai Central Mumb…