Income-tax Officer v. Bhagyaarna Gems & Jewellery (P.) Ltd.

171 Taxmann.com 689Reported decision2025#10515 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 147Section 148Section 124Section 127Section 10(38)Section 120Section 143(3)Section 153A

Issues it is cited on

section 127(2)(a)section 153cofsection 153aofsection 124(3)(a)section 127(2)warrant of authorisationsection 124(3)sanction under section 151section 158bb(1)section 120section 124section 158bb

Judgments citing Income-tax Officer v. Bhagyaarna Gems & Jewellery (P.) Ltd.

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 611 & 612/RJT/2025 Assessment Year: (2016-17 to 2017-18) Shri Gandhi Maulana Azad Vs. The ITO (Exemption), wd – 1, Shramjivi Ashra Rajkot - 360001 Gorevali Bhuj, Kutch – 370510 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATG8071B (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 11/12/2025 Date of Pronouncement : 10/03/2026 आदेश / ORDER Per, Dr. Dinesh Mohan Sinh…

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 611 & 612/RJT/2025 Assessment Year: (2016-17 to 2017-18) Shri Gandhi Maulana Azad Vs. The ITO (Exemption), wd – 1, Shramjivi Ashra Rajkot - 360001 Gorevali Bhuj, Kutch – 370510 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATG8071B (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 11/12/2025 Date of Pronouncement : 10/03/2026 आदेश / ORDER Per, Dr. Dinesh Mohan Sinh…

DCIT-CC-6(1), MUMBAI, BKC, MUMBAI vs. SUSHILKUMAR SUBHASHRAO DESHMUKH, PUNE

In the result, the appeal of the revenue bearing ITA No

ITA 2025/MUM/2025[2012-13]Status: DisposedITAT Mumbai25 Aug 2025AY 2012-13

Bench: Shri Anikesh Banerjee & Shri Omkareshwar Chidaradcit-Cc-6(1), Mumbai Vs Sushilkumar Subhashrao Deshmukh, Room No.445, 4Th Floor, B.K.C., 1194/9, Flat No.2, Subashri Society, Bandra, Mumbai Ghole Road, Pune-4110 005 Appellant Respondent

For Appellant: Shri Manish SomaniFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. Ar
Section 124Section 127Section 127(3)Section 143(3)Section 250Section 46A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER DCIT-CC-6(1), Mumbai vs Sushilkumar Subhashrao Deshmukh, Room No.445, 4th Floor, B.K.C., 1194/9, Flat No.2, Subashri Society, Bandra, Mumbai Ghole Road, Pune-4110 005 APPELLANT RESPONDENT Assessee by : Shri Manish Somani Respondent by : Shri Leyaqat Ali Aafaqui, Sr. Ar. Date of hearing : 13/08/2025 Date of pronouncement : 25/08/2025 O R D E R Per Anikesh Banerjee (JM): The instant appeal of the revenue is filed against the order of the Learned Commissione…

HEMENDRA RAMJI VIRA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 2472/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Jun 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 2471/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Jun 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

HEMENDRA RAMJI VIRA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 2470/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 2469/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Jun 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 2468/MUM/2025[2014-15]Status: DisposedITAT Mumbai26 Jun 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 2467/MUM/2025[2013-14]Status: DisposedITAT Mumbai26 Jun 2025AY 2013-14
Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 6405/MUM/2024[2011-12]Status: DisposedITAT Mumbai26 Jun 2025AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…