(i) Pr. CIT v. PioneerTown Planners (P.) Ltd.

2024 SCC OnLine DEL 1685Reported decision2024#3000 most cited

What is (i) Pr. CIT v. PioneerTown Planners (P.) Ltd. authority for?

The approval for reopening an assessment under Section 148 must demonstrate the prescribed authority's application of mind, not merely a formal or ritualistic 'Yes'.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.

Also referred to as

Pr. CIT v. PioneerTown Planners (P.) Ltd · 2024 SCC OnLine DEL 1685 · Section 151 · Section 148 · reopening of assessment · application of mind · prescribed authority approval · mechanical approval

Sections most often in play

Section 143(3)Section 153ASection 153DSection 132Section 133ASection 148Section 151Section 147

Issues it is cited on

section 271aab(1a)section 144basection 151(2)section 158bgsection 142(2a)section 271aabsection 271aac(1)section 153bsection 158bsection 158section 271aacsection 271aa

Judgments citing (i) Pr. CIT v. PioneerTown Planners (P.) Ltd.

Pr Commissioner of Income Tax Central 2 vs. M/S. Believe Constructions P. Ltd

ITA/555/2025HC Delhi29 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 144Section 153Section 153ASection 153DSection 260A

…ITA 555/2025 Page 1 of 12 $~83 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 29.10.2025 + ITA 555/2025 PR COMMISSIONER OF INCOME TAX CENTRAL 2 .....Appellant Through: Mr. Indruaj Singh Rai, SSC, Mr.Sanjeev Menon, Mr. Rahul Singh, JSCs and Mr. Gaurav Kumar, Advocates versus M/S. BELIEVE CONSTRUCTIONS P. LTD .....Respondent…

Principal Commissioner of Income Tax-7 vs. M/S Shivganesh Builders Pvt. Ltd

ITA/550/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

…ITA 536/2025 & Connected Appeal Page 1 of 13 $~66,69,70,72,74, 79 & 80 (seven cases) * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 28.10.2025 (66) + ITA 536/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appellant versus M/S SHIVGORI BUILDERS PVT .....Respondent (69) + ITA 539/2025 PR. COMMISSIONER OF INCOME TAX,…

Principal Commissioner of Income Tax-7 vs. M/S Shine Star Buildcon Pvt. Ltd

ITA/549/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

…ITA 536/2025 & Connected Appeal Page 1 of 13 $~66,69,70,72,74, 79 & 80 (seven cases) * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 28.10.2025 (66) + ITA 536/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appellant versus M/S SHIVGORI BUILDERS PVT .....Respondent (69) + ITA 539/2025 PR. COMMISSIONER OF INCOME TAX,…

Pr. Commissioner of Income Tax-1 vs. M/S. Believe Constructions P. Ltd

ITA/542/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

…ITA 536/2025 & Connected Appeal Page 1 of 13 $~66,69,70,72,74, 79 & 80 (seven cases) * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 28.10.2025 (66) + ITA 536/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appellant versus M/S SHIVGORI BUILDERS PVT .....Respondent (69) + ITA 539/2025 PR. COMMISSIONER OF INCOME TAX,…

Pr. Commissioner of Income Tax, I vs. M/S. Bhudeva Estates P. Ltd

ITA/539/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

…ITA 536/2025 & Connected Appeal Page 1 of 13 $~66,69,70,72,74, 79 & 80 (seven cases) * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 28.10.2025 (66) + ITA 536/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appellant versus M/S SHIVGORI BUILDERS PVT .....Respondent (69) + ITA 539/2025 PR. COMMISSIONER OF INCOME TAX,…

Prrincipal Commissioner of Income Tax-7 vs. M/S Shine Star Buildcon Pvt. Ltd

ITA/540/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

…ITA 536/2025 & Connected Appeal Page 1 of 13 $~66,69,70,72,74, 79 & 80 (seven cases) * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 28.10.2025 (66) + ITA 536/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appellant versus M/S SHIVGORI BUILDERS PVT .....Respondent (69) + ITA 539/2025 PR. COMMISSIONER OF INCOME TAX,…

Pr. Commissioner of Income Tax-4 vs. Sh. Gobind Kumar Goyal

ITA/544/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

…ITA 536/2025 & Connected Appeal Page 1 of 13 $~66,69,70,72,74, 79 & 80 (seven cases) * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 28.10.2025 (66) + ITA 536/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appellant versus M/S SHIVGORI BUILDERS PVT .....Respondent (69) + ITA 539/2025 PR. COMMISSIONER OF INCOME TAX,…

Principal Commissioner of Income Tax-7 vs. M/S Shivgori Builders Pvt

ITA/536/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

…ITA 536/2025 & Connected Appeal Page 1 of 13 $~66,69,70,72,74, 79 & 80 (seven cases) * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 28.10.2025 (66) + ITA 536/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appellant versus M/S SHIVGORI BUILDERS PVT .....Respondent (69) + ITA 539/2025 PR. COMMISSIONER OF INCOME TAX,…

ACIT, CC- 15, New Delhi vs. Saloni Narang, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1496/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Oct 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2012-13] Asst. Commissioner Of Income Saloni Narang, Tax, Central Circle-15, 5, Dr. G.G. Narang Marg, Room No.353, E-2, Ara Vs Cavalary Lane, Centre, Jhandewalan Ext. Delhi-110007 New Delhi-110055 Pan-Aafpn2692C Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue By Ms. Rajinder Kaur, Cit-Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 27.10.2025

Section 132Section 143(3)Section 153Section 153ASection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2012-13] Asst. Commissioner of Income Saloni Narang, Tax, Central Circle-15, 5, Dr. G.G. Narang Marg, Room No.353, E-2, ARA Vs Cavalary Lane, Centre, Jhandewalan Ext. Delhi-110007 New Delhi-110055 PAN-AAFPN2692C Appellant Respondent Assessee by Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue by Ms. Rajinder Kaur, CIT-DR Date of Hearing 31.07.2025 Date of Pronouncement 27.10.2025 ORDER PER AMITABH SHUKLA, AM, This appeal has been pref…

Pr. Commissioner of Income Tax-1 vs. Ashutosh Developers P. Ltd

Appeals are dismissed, as no substantial question of law arises

ITA/522/2025HC Delhi15 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 144Section 153Section 153ASection 153D

…ITA 522/2025 and connected matters Page 1 of 9 $~61, 62 and 69 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 15.10.2025 + ITA 522/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Indruj Singh Rai SSC, Mr. Sanjeev Menon, Mr. Rahul Singh JSC and Mr. Gaurav Kumar, Adv. versus ASHUTOSH DEVELOPERS P. LTD .....Respondent Through: Mr. Gautam Jain and Mr. Manish Yadav, Advs. 62 + ITA 523/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appell…

Principal Commissioner of Income Tax-7 vs. M/S Shivgori Builders Pvt. Ltd

Appeals are dismissed, as no substantial question of law arises

ITA/523/2025HC Delhi15 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 144Section 153Section 153ASection 153D

…ITA 522/2025 and connected matters Page 1 of 9 $~61, 62 and 69 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 15.10.2025 + ITA 522/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Indruj Singh Rai SSC, Mr. Sanjeev Menon, Mr. Rahul Singh JSC and Mr. Gaurav Kumar, Adv. versus ASHUTOSH DEVELOPERS P. LTD .....Respondent Through: Mr. Gautam Jain and Mr. Manish Yadav, Advs. 62 + ITA 523/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appell…

Principal Commissioner of Income Tax-1 vs. M/S Mdlr Resorts Pvt. Ltd

Appeals are dismissed, as no substantial question of law arises

ITA/530/2025HC Delhi15 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 144Section 153Section 153ASection 153D

…ITA 522/2025 and connected matters Page 1 of 9 $~61, 62 and 69 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 15.10.2025 + ITA 522/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Indruj Singh Rai SSC, Mr. Sanjeev Menon, Mr. Rahul Singh JSC and Mr. Gaurav Kumar, Adv. versus ASHUTOSH DEVELOPERS P. LTD .....Respondent Through: Mr. Gautam Jain and Mr. Manish Yadav, Advs. 62 + ITA 523/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appell…

Shri Shri Sandeep Meghani, Raipur (Cg) vs. The Dy. Commissioner of Income Tax, Raipur (Cg)

ITA 226/BIL/2016[2012-13]Status: DisposedITAT Raipur04 Aug 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No. 225 & 226/Bil/2016 ("नधा"रण वष" / Assessment Year: 2011-12 & 2012-13) Sandeep Meghani, V Dy. Commissioner Of Income Tax, Prop. M/S. Ramchandra Meghani & S Central Circle, Raipur (C. G) Sons, D-30, Shiv Shakti Villa, Sector-2, Bajaj Colony, New Rajendra Nagar, Raipur (Cg) Pan: Ajqpm2005E (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Ram Tiwari, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 26.06.2025 घोषणा की तारीख / Date Of Pronouncement : 04.08.2025

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Ram Tiwari, Sr. DR
Section 132(4)Section 144Section 153ASection 153DSection 250Section 69Section 69D

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No. 225 & 226/BIL/2016 ("नधा"रण वष" / Assessment Year: 2011-12 & 2012-13) Sandeep Meghani, V Dy. Commissioner of Income Tax, Prop. M/s. Ramchandra Meghani & s Central Circle, Raipur (C. G) Sons, D-30, Shiv Shakti Villa, Sector-2, Bajaj Colony, New Rajendra Nagar, Raipur (CG) PAN: AJQPM2005E (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee b…

Shri Shri Sandeep Meghani, Raipur (Cg) vs. The Dy. Commissioner of Income Tax, Raipur (Cg)

ITA 225/BIL/2016[2011-12]Status: DisposedITAT Raipur04 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No. 225 & 226/Bil/2016 ("नधा"रण वष" / Assessment Year: 2011-12 & 2012-13) Sandeep Meghani, V Dy. Commissioner Of Income Tax, Prop. M/S. Ramchandra Meghani & S Central Circle, Raipur (C. G) Sons, D-30, Shiv Shakti Villa, Sector-2, Bajaj Colony, New Rajendra Nagar, Raipur (Cg) Pan: Ajqpm2005E (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Ram Tiwari, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 26.06.2025 घोषणा की तारीख / Date Of Pronouncement : 04.08.2025

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Ram Tiwari, Sr. DR
Section 132(4)Section 144Section 153ASection 153DSection 250Section 69Section 69D

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No. 225 & 226/BIL/2016 ("नधा"रण वष" / Assessment Year: 2011-12 & 2012-13) Sandeep Meghani, V Dy. Commissioner of Income Tax, Prop. M/s. Ramchandra Meghani & s Central Circle, Raipur (C. G) Sons, D-30, Shiv Shakti Villa, Sector-2, Bajaj Colony, New Rajendra Nagar, Raipur (CG) PAN: AJQPM2005E (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee b…

Nilesh Shamji Bharani, Mumbai vs. DCIT, Central Circle 4(1), Mumbai

In the result, the appeals by the assessee for the

ITA 5631/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Dec 2024AY 2018-19

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 (Assessment Year : 2012-13) ITA No.5628/MUM/2024 (Assessment Year : 2016-17) ITA No.5625/MUM/2024 (Assessment Year : 2013-14) ITA No.5629/MUM/2024 (Assessment Year : 2017-18) ITA No.5626/MUM/2024 (Assessment Year : 2015-16) ITA No.5630/MUM/2024 (Assessment Year : 2017-18) ITA No.5627/MUM/2024 (Assessment Year : 2014–15) ITA No.5631/MUM/2024 (Assessment Year : 2018-19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai - 400014 Appellant…

Nilesh Shamji Bharani, Mumbai vs. DCIT-Central Circle -4(1), Mumbai

In the result, the appeals by the assessee for the assessment years

ITA 5630/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Dec 2024AY 2017-18

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 ITA No.5628/MUM/2024 (Assessment Year : 2012–13) (Assessment Year : 2016–17) ITA No.5625/MUM/2024 ITA No.5629/MUM/2024 (Assessment Year : 2013–14) (Assessment Year : 2017–18) ITA No.5626/MUM/2024 ITA No.5630/MUM/2024 (Assessment Year : 2015–16) (Assessment Year : 2017–18) ITA No.5627/MUM/2024 ITA No.5631/MUM/2024 (Assessment Year : 2014–15) (Assessment Year : 2018–19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai – 400014 PAN…

Nilesh Shamji Bharani, Mumbai vs. DCIT, Central Circle -4(1), Mumbai

In the result, the appeals by the assessee for the assessment years

ITA 5629/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Dec 2024AY 2017-18

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 ITA No.5628/MUM/2024 (Assessment Year : 2012–13) (Assessment Year : 2016–17) ITA No.5625/MUM/2024 ITA No.5629/MUM/2024 (Assessment Year : 2013–14) (Assessment Year : 2017–18) ITA No.5626/MUM/2024 ITA No.5630/MUM/2024 (Assessment Year : 2015–16) (Assessment Year : 2017–18) ITA No.5627/MUM/2024 ITA No.5631/MUM/2024 (Assessment Year : 2014–15) (Assessment Year : 2018–19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai – 400014 PAN…

Nilesh Shamji Bharani, Mumbai vs. DCIT, Central Circle 4(1), Mumbai

In the result, the appeals by the assessee for the

ITA 5628/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Dec 2024AY 2016-17

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 (Assessment Year : 2012-13) ITA No.5628/MUM/2024 (Assessment Year : 2016-17) ITA No.5625/MUM/2024 (Assessment Year : 2013-14) ITA No.5629/MUM/2024 (Assessment Year : 2017-18) ITA No.5626/MUM/2024 (Assessment Year : 2015-16) ITA No.5630/MUM/2024 (Assessment Year : 2017-18) ITA No.5627/MUM/2024 (Assessment Year : 2014–15) ITA No.5631/MUM/2024 (Assessment Year : 2018-19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai - 400014 Appellant…

Nilesh Shamji Bharani, Mumbai vs. DCIT, Central Circle -4(1), Mumbai

In the result, the appeals by the assessee for the

ITA 5627/MUM/2024[2014-15]Status: DisposedITAT Mumbai24 Dec 2024AY 2014-15

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 (Assessment Year : 2012-13) ITA No.5628/MUM/2024 (Assessment Year : 2016-17) ITA No.5625/MUM/2024 (Assessment Year : 2013-14) ITA No.5629/MUM/2024 (Assessment Year : 2017-18) ITA No.5626/MUM/2024 (Assessment Year : 2015-16) ITA No.5630/MUM/2024 (Assessment Year : 2017-18) ITA No.5627/MUM/2024 (Assessment Year : 2014–15) ITA No.5631/MUM/2024 (Assessment Year : 2018-19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai - 400014 Appellant…

Nilesh Shamji Bharani, Mumbai vs. DCIT Central Circle -4(1), Mumbai

In the result, the appeals by the assessee for the

ITA 5626/MUM/2024[2015-16]Status: DisposedITAT Mumbai24 Dec 2024AY 2015-16

Bench: Shri Sandeep Singh Karhailsmt. Renu Jauhri

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri Kailash C. Kanojiya, CIT-DR
Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 250Section 270ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5624/MUM/2024 (Assessment Year : 2012-13) ITA No.5628/MUM/2024 (Assessment Year : 2016-17) ITA No.5625/MUM/2024 (Assessment Year : 2013-14) ITA No.5629/MUM/2024 (Assessment Year : 2017-18) ITA No.5626/MUM/2024 (Assessment Year : 2015-16) ITA No.5630/MUM/2024 (Assessment Year : 2017-18) ITA No.5627/MUM/2024 (Assessment Year : 2014–15) ITA No.5631/MUM/2024 (Assessment Year : 2018-19) Nilesh Shamji Bharani 5, Sharda Sadan, S.G. Marg Dadar East, Mumbai - 400014 PAN – AAB…

(i) Pr. CIT v. PioneerTown Planners (P.) Ltd. (2024 SCC OnLine DEL 1685) — Cited in 39 Judgments | BharatTax