What is (i) PCIT (Central), Ludhiana v. Prem Pal Gandhi authority for?

Once an assessee furnishes all evidence to support the genuineness of transactions, particularly in cases involving long-term capital gains from share transactions where a bogus nature is alleged, the onus shifts to the revenue to disprove the same.

Which sections of the Income Tax Act does (i) PCIT (Central), Ludhiana v. Prem Pal Gandhi come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 147, Section 148, Section 10(38), Section 132(4).

(i) PCIT (Central), Ludhiana v. Prem Pal Gandhi (49 Taxmann.com 37)

Q: How many judgments cite (i) PCIT (Central), Ludhiana v. Prem Pal Gandhi?

68 judgments on BharatTax cite (i) PCIT (Central), Ludhiana v. Prem Pal Gandhi (49 Taxmann.com 37), spanning 2017 to 2025.

INCOME TAX OFFICER 11(2)(1), MUMBAI, MUMBAI vs. SHREM ALLOYS PRIVATE LIMITED, MUMBAI

In the result, all the appeals filed by the Revenue stand dismissed

ITA 2192/MUM/2025[2014-15]Status: DisposedITAT Mumbai10 Sept 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 143(3)Section 147Section 148Section 153ASection 68

…2/AHD/2016 (Ahmedabad Tribunal) Everfine Alloyes Pvt. Ltd., h) Surya Prakash Toshniwal HUF vs. ITO i) Dolarrai Hemani vs. ITO ITA No. 19/Kol/2014 (Kolkata Tribunal) j) CIT vs. Himani M. Vakil** 41 Taxmann.com 425 (Gujarat High Court) k) CIT vs. Sumitra Devi** 49 Taxmann.com 37 (Rajasthan High Court) l) CIT vs. Maheshchandra G. Vakil** 40 Taxmann.com 326 (Gujarat High Court) x) Special reference has been made to the decision of Hon’ble Tribunal in the case of the director of the appellant Shri. Nitan Chhatwal, Shri. Hitesh Chhatwal and Smt. Smita Chhatwal in ITA No. 5065,5039,5040/Mum/2018 dated 08.06.2020 and in…

INCOME TAX OFFICER, MUMBAI vs. EVERFINE ALLOYS PRIVATE LIMITED, MUMBAI

In the result, all the appeals filed by the Revenue stand dismissed

ITA 2185/MUM/2025[2013-14]Status: DisposedITAT Mumbai10 Sept 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 143(3)Section 147Section 148Section 153ASection 68

…2/AHD/2016 (Ahmedabad Tribunal) Everfine Alloyes Pvt. Ltd., h) Surya Prakash Toshniwal HUF vs. ITO i) Dolarrai Hemani vs. ITO ITA No. 19/Kol/2014 (Kolkata Tribunal) j) CIT vs. Himani M. Vakil** 41 Taxmann.com 425 (Gujarat High Court) k) CIT vs. Sumitra Devi** 49 Taxmann.com 37 (Rajasthan High Court) l) CIT vs. Maheshchandra G. Vakil** 40 Taxmann.com 326 (Gujarat High Court) x) Special reference has been made to the decision of Hon’ble Tribunal in the case of the director of the appellant Shri. Nitan Chhatwal, Shri. Hitesh Chhatwal and Smt. Smita Chhatwal in ITA No. 5065,5039,5040/Mum/2018 dated 08.06.2020 and in…

M/S DEEPS SPECIAL STEELS LIMITED,LUDHIANA vs. DCIT, CIRCLE-1, ALWAR

ITA 1016/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Aug 2025AY 2015-16

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Pankaj Bhalla, C.AFor Respondent: Shri Rajendra Ojha, CIT

Section 115JSection 142(1)Section 143(1)Section 50C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1016/JPR/2024 fu/kZkj.ko"kZ@Assessment Year : 2015-16 M/s Deeps Special Steels Limited cuke Deputy Commissioner of Vs. 320-321, Industrial Area-A, Income Tax, Ludhiana (East), Ludhiana-141003. Circle-1, Alwar. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACD6027H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Pankaj Bhalla, C…

TARA SONI,DAUSA vs. ITO WARD, DAUSA, DAUSA

In the result, the appeal filed by the appellant stands allowed with no orders as to cost

ITA 13/JPR/2024[2015-16]Status: DisposedITAT Jaipur17 Sept 2024AY 2015-16

For Appellant: Shri Rohan Sogani, CAFor Respondent: Smt. Monisha Choudhary, Addl. CIT-DR

Section 10(38)Section 143(3)Section 263Section 69ASection 69C

…## आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ''SMC" JAIPUR श्री संदीप गोसाई, न्यायिक सदस्य के समक्ष BEFORE: Hon'ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER आयकर अपील सं./ITA No.13/JP/2024 निर्धारण वर्ष्/Assessment Year : 2015-16 | Mrs. Tara Soni | बनाम | The ITO | | | | |------------------------------------------------------|------|-------------------------|--|--|--| | W/o Shri Jagdish Prasad Soni | Vs. | Ward-Dausa | | | | | J-423, Sangam Vihar Colony, Dausa 3033…

JAYANTILAL BHAGWANCHAND,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(4), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 735/BANG/2024[2011-12]Status: DisposedITAT Bangalore03 Sept 2024AY 2011-12

Bench: Shri George George K & Shri Waseem Ahmedassessment Year : 2011-12

For Appellant: Shri Ravishankar S.V. AdvocateFor Respondent: Shri Ramanathan, Addl. CIT (DR)

Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year : 2011-12 Jayantilal Bhagwanchand, Vs. The Income Tax Officer No.162/1, 5th Main, Ward – 5(2)(4), Chamarajpet, Bengaluru. Bengaluru – 560 018. PAN – AAAJH 3721 R APPELLANT RESPONDENT Assessee by : Shri Ravishankar S.V. Advocate Revenue by : Shri Ramanathan, Addl. CIT (DR) Date of hearing : 13.06.2024 Date of Pronouncement : 03.09.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by…

SHREE MALLIKARJUN TRAD INVEST PRIVATE LIMITED,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(1)(3), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 258/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad28 Jun 2024AY 2014-15

Bench: Ms. Suchitra Kambleassessment Year: 2014-15

Section 143(1)Section 271(1)(c)Section 68

…ITA No.258/Ahd/2023 Assessment Year: 2014-15 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2014-15 Shree Mallikarjun Trad Invest The Income Tax Officer, Private Limited, Ward – 4(1)(3), 20 UL Skylon Shopping Centre, Ahmedabad. Opp. Polytechnic, Vs. Ahmedabad – 380 001. [PAN – AACCS 0918 G] (Appellant) (Respondent) Assessee by Shri P.B. Parmar, AR Revenue by Shri Urjit B. Shah, Sr. DR Date of Hearing 25.04.2024 Date of Pronouncement 28.06.2024 O R D E R This appeal is filed by the assessee against order dated 20.0…

NAWAL BASUDEO AGARWAL,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI

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

ITA 4419/MUM/2023[2014-15]Status: DisposedITAT Mumbai10 May 2024AY 2014-15

Bench: Shri Pavan Kumar Gadale & Ms Padmavathy S

Section 10(38)Section 143(3)Section 234ASection 271(1)(c)Section 68

…C) (xii) CIT vs. Jamnadevi Agarwal [2012] 20 taxmann.com 529 (Bombay HC) (xiii) CIT vs. Himani M. Vakil – [2014] 41 taxmann.com 425 (Gujarat HC) (xiv) CIT vs. Maheshchandra G. Vakil – [2013] 40 taxmann.com 326 (Gujarat HC) (xv) CIT vs. Sumitra Devi [2014] 49 Taxmann.com 37 (Rajasthan HC) (xvi) Ganeshmull Bijay Singh Baid HUF vs. DCIT – ITA Nos. 544/Kol/2013 (Kolkata ITAT) (xvii) Meena Devi Gupta & Others vs. ACIT – ITA Nos. 4512 & 4513/Ahd/2007 (Ahmedabad ITAT) (xviii) Manish Kumar Baid ITA 1236/Kol/2017 (Kolkata ITAT) (xix) Mahendra Kumar Baid ITA 1237/Kol/2017 (Kolkata ITAT) 14 ITA No 194/Kol/2018 Kaush…

SANJAY BASUDEO AGARWAL,MUMBAI vs. INCOME TAX OFFICER 25(1)(1), BANDRA KURLA COMPLEX

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

ITA 2398/MUM/2023[2014-15]Status: DisposedITAT Mumbai12 Dec 2023AY 2014-15

Bench: Shri Pavan Kumar Gadalesanjay Basudeo Agarwal, Vs Ito, Ward - 25(1)(1), 1601, Kanchan Ganga, Kautilya Bhawan, J.P Road, Manishnagar, G- Block,Bkc, Andheri (W), Bandra Kurla Complex, Mumbai-400053. Mumbai-400051. Pan/Gir No. : Aabpa1748E Appellant .. Respondent

For Appellant: Shri Vimal Punmiya.ARFor Respondent: Shri.UjjawalkumarChavhanSr.DR

Section 10(38)Section 143(3)Section 234ASection 271(1)(c)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sanjay Basudeo Agarwal, Vs ITO, Ward - 25(1)(1), 1601, Kanchan Ganga, Kautilya Bhawan, J.P Road, ManishNagar, G- Block,BKC, Andheri (W), Bandra Kurla complex, Mumbai-400053. Mumbai-400051. PAN/GIR No. : AABPA1748E Appellant .. Respondent Assessee by : Shri Vimal Punmiya.AR Revenue by : Shri.UjjawalkumarChavhanSr.DR Date of Hearing 08.12.2023 Date of Pronouncement 21.12.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The appeal is filed by the assessee against the order of the National Faceless Appeal Cen…

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14