How many judgments cite ITO, 19(3) (4) Mumbai v. Shamim M Bharwani?

142 judgments on BharatTax cite ITO, 19(3) (4) Mumbai v. Shamim M Bharwani (69 Taxmann.com 65), spanning 2018 to 2026.

Which sections of the Income Tax Act does ITO, 19(3) (4) Mumbai v. Shamim M Bharwani come up under?

It is most often cited in judgments turning on Section 68, Section 10(38), Section 143(2), Section 142(1), Section 143(3), Section 250.

ITO, 19(3) (4) Mumbai v. Shamim M Bharwani

69 Taxmann.com 65Reported decision2016#718 most cited

What is ITO, 19(3) (4) Mumbai v. Shamim M Bharwani authority for?

Long Term Capital Gains (LTCG) from penny stock transactions are liable to be treated as bogus and added back under Section 68 as unexplained cash credits, especially when evidence suggests the involvement of entry operators providing accommodation entries.

142

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

ITO vs Shamim M Bharwani · 69 Taxmann.com 65 · Section 68 · Section 10(38) · bogus long term capital gains · penny stock transactions · accommodation entry operators · unexplained cash credit addition · genuineness of share transactions · price rigging · investigation wing report

Sections most often in play

Section 68 Section 10(38)Section 143(2)Section 142(1)Section 143(3)Section 250 Section 131 Section 133(6)

Issues it is cited on

price rigging bogus ltcg penny stock section 10(38)entry operator addition under section 68 long term capital gains long term capital gain accommodation entry genuineness of the transaction section 10 section 68

Judgments citing ITO, 19(3) (4) Mumbai v. Shamim M Bharwani

BHAWNA KAPOOR,NEW DELHI vs. ACIT CIRCLE-62(1), NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 632/DEL/2020[2014-15]Status: DisposedITAT Delhi09 Apr 2026AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarsmt. Bhawna Kapoor Vs. Acit Prop M/S Manish Circle 62(1) Handicraft 1196, Main Delhi Bazar, Paharganj, New Delhi 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adxpk 3853 F Appellant .. Respondent

For Appellant: Sh. Ramesh Chander, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 10(38)Section 142(1)Section 143(2)Section 143(3)Section 250(6)Section 68Section 69A

…P a g e | 1 Bhawna Kapoor (AY 2014-15) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER Smt. Bhawna Kapoor Vs. ACIT Prop M/s Manish Circle 62(1) Handicraft 1196, Main Delhi Bazar, Paharganj, New Delhi 110055 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ADXPK 3853 F Appellant .. Respondent Appellant by : Sh. Ramesh Chander, Adv Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 29.01.2026 Date of Pronouncement 09.04.2026 O R D E R PER VIMAL KUMAR, JM: The application for condonation of delay of 349 days in filing…

GYAN PRAKASH GUPTA,NEW DELHI vs. ITO WARD-10(4), NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 6271/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Apr 2026AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlate Gyan Prakash Gupta Vs. Ito Through Legal Heir Raj Ward 10(4) Kumari Gupta New Delhi Plot No.6 & 7, Defence Enclave, Laxmi Nagar, East Delhi 110092 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adupg 2697 N Appellant .. Respondent

For Appellant: Sh. Ajit Gandhi, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 10Section 10(38)Section 143(2)Section 143(3)Section 250Section 68

…P a g e | 1 Gyan Prakash Gupta (AY 2015-16) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER Late Gyan Prakash Gupta Vs. ITO through legal Heir Raj Ward 10(4) Kumari Gupta New Delhi Plot No.6 & 7, Defence Enclave, Laxmi Nagar, East Delhi 110092 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ADUPG 2697 N Appellant .. Respondent Appellant by : Sh. Ajit Gandhi, Adv. Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 29.01.2026 Date of Pronouncement 09.04.2026 O R D E R PER VIMAL KUMAR, JM: The appeal filed by the asse…

KAUSHALIYA SAMPATLAL DUDANI,JAMNAGAR vs. INCOME TAX OFFICER, WARD 2(6), JAMNAGAR

In the result, the appeal of the assessee is allowed

ITA 659/RJT/2025[2012-13]Status: DisposedITAT Rajkot01 Apr 2026AY 2012-13

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.659/Rjt/2025 िनधा"रण वष"/Assessment Year :2012-2013 Kaushaliya Sampatlal Dudani The Ito, Ward-2(6), बनाम/ K-1/79/4 G.I.D.C., Shanker Ayakar Bhawan, Jamnagar Vs Tekri, Udyognagar, Jamnagar Jamnagar. Gujarart-361005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Abnpd8662P (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Assessee By : Shri Sagar Shah, Ld. Ar राज" की ओर से/Revenue By : Shri Abhimanyu Singh, Ld. Sr-Dr

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh, Ld. Sr-DR

Section 10(38)Section 147Section 250Section 68Section 69

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.659/RJT/2025 िनधा"रण वष"/Assessment Year :2012-2013 Kaushaliya Sampatlal Dudani The ITO, Ward-2(6), बनाम/ K-1/79/4 G.I.D.C., Shanker Ayakar Bhawan, Jamnagar Vs Tekri, Udyognagar, Jamnagar Jamnagar. Gujarart-361005 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: ABNPD8662P (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Assessee by : Shri Sagar Shah, Ld. AR राज" की ओर से/Revenue by : Shri Abhimanyu Singh, Ld. Sr-DR सुनवाई की तारीख/Date of Hearing…

JOINT COMMISSIONER OF INCOME TAX, AJMER vs. VIJETA LODHA, JAIPUR

ITA 390/JPR/2023[2015-16]Status: DisposedITAT Jaipur19 Nov 2025AY 2015-16

For Appellant: Shri Rajeev Sogani, C.A. (through V.C.)For Respondent: None

Section 10(38)Section 142(1)Section 143(2)Section 68Section 69C

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,\"A-Bench\" JAIPUR\nश्री गगन गोयल, लेखा सदस्य एवं श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष\nBEFORE: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM\nआयकर अपीलसं. / ITA No. 390/JPR/2023\nनिर्धारण वर्ष / AssessmentYear : 2015-16\nThe JCIT (OSD),\nJaipur.\nबनाम\nVs.\nVijeta Lodha\nA-8, Mahaveer Nagar, Tonk\nRoad, Jaipur.\nप्रत्यर्थी / Respondent\nस्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.AEIPJ6235J\nअपीलार्थी / Appellant\nनिर्धारिती की ओरसे / Assesseeby : Shri Rajeev Sogani, C.A. (through V.C.)\nराजस्व की ओ…

KARUNA JAIN,JAIPUR vs. ITO WD 2(1), JPR, JAIPUR

In the result, grounds raised by the assessee are dismissed

ITA 190/JPR/2025[2015-16]Status: DisposedITAT Jaipur30 Apr 2025AY 2015-16

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. Amit Kumar Jain, CA, Ld. ARFor Respondent: Mr. Anup Singh, Addl. CIT, Ld. DR

Section 10(38)Section 133ASection 139(4)Section 250Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 190(A.Y. 2015-16)/JPR/2025 Karuna Jain, 519, Thakur Pachewar Ka Rasta, Ramganj Bazar, Jaipur 302 003. PAN No. ADAPJ 9284G ..... Appellant Vs. ITO, Ward 2(1), Jaipur …..Respondent Appellant by : Mr. Amit Kumar Jain, CA, Ld. AR Respondent by : Mr. Anup Singh, Addl. CIT, Ld. DR Date of hearing : 17/04/2025 Date of pronouncement : 30 /04/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of NFAC, Delhi dated 27.07.2023…

CHANDRA PRAKASH JAIN,JAIPUR vs. CIRCLE 1, JPR, JAIPUR

In the result, ground raised by the assessee is partly allowed

ITA 66/JPR/2025[2012-13]Status: DisposedITAT Jaipur13 Mar 2025AY 2012-13

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. Amit Kumar Jain, CA, Ld. ARFor Respondent: Mr. Manoj Kumar, Joint CIT, Ld

Section 10(38)Section 139(4)Section 250Section 250(6)Section 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 66 (A.Y. 2012-13)/JPR/2025 CHANDRA PRAKASH JAIN, 2222, Siwad Bakiwalon Ki Gali Kishanpole, Jaipur 302 001 PAN No. ADXPJ 2237Q ...... Appellant Vs. Dy. Commissioner Income Tax, Circle- 1, Jaipur …...Respondent Appellant by : Mr. Amit Kumar Jain, CA, Ld. AR Respondent by : Mr. Manoj Kumar, Joint CIT, Ld. DR Date of hearing : 26/02/2025 Date of pronouncement : 13/03/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order…

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI RAJENDRA J KESHWANI (HUF), AHMEDABAD

The appeal of the Revenue is dismissed

ITA 30/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.30/Ahd/2021 िनधा"रण वष" /Assessment Year : 2015-16 The Dcit Shri Rajendra J. Keshwani बनाम/ Central Circle-1(1) (Huf) V/S. Ahmedabad-380 009 44, Asopalav Bungalows Nr.Muktidham Jain Temple Thaltej, Ahmedabad "थायी लेखा सं./Pan: Aaehk 1973 J अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri Kavan Limbasiya, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12/02/2025 घोषणा की तारीख /Date Of Pronouncement: 18/02/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Kavan Limbasiya, Sr.DR

Section 10(38)Section 143(1)Section 143(2)Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.30/Ahd/2021 िनधा"रण वष" /Assessment Year : 2015-16 The DCIT Shri Rajendra J. Keshwani बनाम/ Central Circle-1(1) (HUF) v/s. Ahmedabad-380 009 44, Asopalav Bungalows Nr.Muktidham Jain Temple Thaltej, Ahmedabad "थायी लेखा सं./PAN: AAEHK 1973 J अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee by : Shri M.K. Pate…

DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SMT. DENISHA RAJENDRA KESHWANI, AHMEDABAD

Appeal is dismissed

ITA 39/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad06 Feb 2025AY 2015-16

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.39/Ahd/2021 िनधा"रण वष" /Assessment Year : 2015-16 The Dcit Smt. Denisha Rajendra बनाम/ Central Circle-1(1) Keshwani V/S. Ahmedabad – 380 009 44, Asopalav Bungalows Nr.Muktidham Temple Thaltej, Ahmedabad – 380 054 (Gujarat) "थायी लेखा सं./Pan: Ahzpk 0889 K (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Mehul K. Patel, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 30/01/2025 घोषणा की तारीख /Date Of Pronouncement: 06/02/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: The Present Appeal Has Been Filed By The Revenue Against The Order Of The Commissioner Of Income Tax (Appeals)-11, Ahmedabad [Hereinafter Referred To As “Cit(A)”], Dated 22.01.2021, For The Assessment Year (Ay) 2015-16, Wherein The Cit(A) Has Deleted The Addition Of Rs.1,17,78,534/- Made Under Section 68 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”] By The Dy. Commissioner Of Income Tax, Central Circle – 1(1), Dcit Vs. Smt. Denisha Rajendra Keshwani Asst. Year : 2015-16

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Rignesh Das, Sr.DR

Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…urchase and sale were genuine. The AO concluded that penny stock frauds operate as an ecosystem and DCIT vs. Smt. Denisha Rajendra Keshwani Asst. Year : 2015-16 relying on the decision of Co-ordinate bench in case of ITO vs. Shamim M. Bharwani (Mumbai ITAT) [69 Taxmann.com 65] treated the LTCG of Rs.1,17,78,534/- as bogus. The LTCG was treated as unexplained cash credit under Section 68 and added to the total income of the assessee. 5. The CIT(A) deleted the addition, holding that the assessee had furnished all supporting documents such as bank statements, contract notes, Demat account records, and audited fina…

SACHIN KANODIA,NEW DELHI vs. ITO WARD - 42(2), NEW DELHI

Appeal are dismissed

ITA 9504/DEL/2019[2015-16]Status: DisposedITAT Delhi10 May 2024AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 142(2)Section 143(2)Section 2Section 68Section 69C

…1 Sachin Kanodia Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH’ G’: NEW DELHI BEFORE, SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Sachin Kanodia Income Tax officer, C/o. Kapil Goel, Adv. F- Ward 42(2), 26/124, Sector-7, Rohini, Vs. New Delhi New Delhi PAN-BGJPK0712P (Appellant) (Respondent) Appellant by None Respondent by Sh. Anuj Garg, Sr. DR Date of Hearing 08/05/2024 Date of Pronouncement 10/05/2024 ORDER PER YOGESH KUMAR U.S.JM: This appeal is filed by the Assessee against the order of Commissioner of Income Tax (Appeals)-43, [“Ld. CIT(A)”, for shor…

UDAYAN GROVER,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE(NFAC), DELHI

In the result, appeal filed by the assessee is allowed

ITA 2880/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Feb 2024AY 2015-16

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleudayan Grover V. National Faceless Appeal Centre Panch Mahal Delhi Panch Sristhi Complex {Acit – 26(3), Bkc, Mumbai} Powai, Mumbai - 400072 Pan: Aclpg0572G (Appellant) (Respondent) Assessee Represented By : Shri Vimal Punmiya Department Represented By : Ms. Kavitha Kaushik

Section 10(38)Section 131Section 133(6)Section 142(1)Section 143(2)Section 57Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Udayan Grover v. National Faceless Appeal Centre Panch Mahal Delhi Panch Sristhi Complex {ACIT – 26(3), BKC, Mumbai} Powai, Mumbai - 400072 PAN: ACLPG0572G (Appellant) (Respondent) Assessee Represented by : Shri Vimal Punmiya Department Represented by : Ms. Kavitha Kaushik Date of conclusion of Hearing : 23.01.2024 Date of Pronouncement : 07.02.2024 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against order of Learned…

SHANKAR LAL AGARWAL,HYDERABAD vs. INCOME TAX OFFICER, WARD-16(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 150/HYD/2018[2014-15]Status: DisposedITAT Hyderabad29 Nov 2023AY 2014-15

Bench: Shri K. Narasimha Chary

For Appellant: Smt. S. Sandhya, ARFor Respondent: Ms. P. Sumitha, DR

Section 10(38)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 150/Hyd/2018 (निर्धारण वर्ा / Assessment Year: 2014-15) Sri Shankar Lal Agarwal, Income Tax Officer, Hyderabad Vs. Ward-16(2), [PAN: ADWPA8925H] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Smt. S. Sandhya, AR रधजस्‍व द्वधरध/Revenue by: Ms. P. Sumitha, DR सुिवधई की तधरीख/Date of hearing: 23/11/2023 घोर्णध की तधरीख/Pronouncement on: 29/11/2023 आदेश / ORDER Aggrieved by the order dated 20/10/2017…

ANIRUDH VENKATA RAGI ,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 352/HYD/2019[2015-16]Status: DisposedITAT Hyderabad21 Nov 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. Sheetal Sarin, DR

Section 10(38)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 352/Hyd/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) Sri Anirudh Venkata Ragi, Vs. Income Tax Officer, Hyderabad Ward-4(2), [PAN No. AKRPA0182C] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S. Rama Rao, AR रधजस्‍व द्वधरध/Revenue by: Ms. Sheetal Sarin, DR सुिवधई की तधरीख/Date of hearing: 02/11/2023 घोर्णध की तधरीख/Pronouncement on: 21/11/2023 आदेश…

SANJAY MADANRAJ SHAH,MUMBAI vs. ACIT 32(3) , MUMBAI

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

ITA 1502/MUM/2023[2015-2016]Status: DisposedITAT Mumbai14 Nov 2023AY 2015-2016

Bench: Shri Pavan Kumar Gadale & Ms Padmavathy Ssanjay Madanrajshah, Acit – 32(3) 316, New Link Way Kautilya Bhavan, बनाम/ Estate, Near Chincholi Bkc Complex, Vs. Fire Brigade, Bandra (E), Malad (W), Mumbai-400051. Mumbai-400064. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ajcps1858H (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Shri. Prakash Jhunjhunwala.ARFor Respondent: Shri. Manoj kumar Sinha.DR

Section 68Section 69C

…ITA.No.1502/Mum/2023. Sanjay Madanraj Shah.Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER Sanjay MadanrajShah, ACIT – 32(3) 316, New Link Way Kautilya Bhavan, बनाम/ Estate, Near Chincholi BKC Complex, Vs. Fire Brigade, Bandra (E), Malad (W), Mumbai-400051. Mumbai-400064. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AJCPS1858H (""थ" / Respondent) (अपीलाथ" /Appellant) Assessee by : Shri. Prakash Jhunjhunwala.AR Revenue by : Shri. Manoj kumar Sinha.DR सुनवाई की तारीख / Date of Hearing 08/09/2023 घोषणा की तारीख /Date of…

POORNIMA RAMESH SHENOY,MUMBAI vs. INCOME TAX OFFICER, WARD-30(2)(5) (PRESENTLY WARD 41(3)(3), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 141/MUM/2023[2014-15]Status: DisposedITAT Mumbai23 Aug 2023AY 2014-15

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Suresh Kumar NairFor Respondent: Shri Prasoon Kabra

Section 10(38)Section 142(1)Section 143(2)Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.141/Mum./2023 (Assessment Year : 2014–15) Poornima Ramesh Shenoy B–701, Mangalmurti, Liberty Garden ……………. Appellant Road no.1, Malad (West) Mumbai 400 064 PAN – BFHPS2434H v/s Income Tax Officer ……………. Respondent Ward–30(2)(5), Mumbai Assessee by : Shri Suresh Kumar Nair Revenue by : Shri Prasoon Kabra Date of Hearing – 21/06/2023 Date of Order – 23/08/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee c…

JATIN GARG & SONS (HUF),NEW DELHI vs. ITO, WARD-36(5), NEW DELHI

Appeal of the assessee is dismissed

ITA 5652/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Mar 2023AY 2015-16

Bench: Shri Kul Bharat

Section 143(2)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. 5652 /DEL/2018 [Assessment Year: 2015-16 Jatin Garg & Sons (HUF), Vs Income-tax Officer, C/0 Kapil Goel, Adv., Ward-36(5), New Delhi. F-26/124, Sector-7, Rohini, New Delhi-110085 PAN- AACHJ1265I APPELLANT RESPONDENT Assessee represented by None Department represented by Shri Om Parkash Date of hearing 22.02.2023 Date of pronouncement 07.03.2023 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-12, New…

HARISH SHARMA HUF,B-1, PATODIYA MARG, SHASTRI NAGAR, JAIPUR vs. ITO, WARD-5(3), JAIPUR

In the result the appeal of the assessee is dismissed

ITA 318/JPR/2022[2014-15]Status: DisposedITAT Jaipur11 Nov 2022AY 2014-15

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Shri Chanchal Meena (JCIT)

Section 10(38)Section 133ASection 143(2)Section 143(3)Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 318/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Harish Sharma HUF ITO, Vs. B-1, Patodiya Marg, Ward-5(3), Shastri Nagar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEHH 0008 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri Cha…

ACIT, C.C. -4, JAIPUR vs. MAVERICK COMMODITY BROKERS PVT. LTD., JAIPUR

In the result appeals of the revenue are dismissed

ITA 27/JPR/2020[2014-15]Status: DisposedITAT Jaipur26 Sept 2022AY 2014-15

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)

Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 27/JP/2020 fu/kZkj.k o"kZ@AssessmentYear : 2014-15 cuke The Assistant Commissioner of M/s Maverick Commodity Vs. Income-tax, Brokers Pvt. Ltd., Central Circle-4, 211, Laxmi Complex, M.I. Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECM 8943 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 155/JP/2020…

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 165/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 164 & 165/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2010-11 & 2011-12 cuke The Assistant Commissioner of Shri Ramesh Kumar Mantri Income-tax, Vs. 211, Laxmi Complex, M.I. Central Circle-4, Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACTPM 0737 H vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 15 & 16/JP/2020 (Arising…

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 164/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 164 & 165/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2010-11 & 2011-12 cuke The Assistant Commissioner of Shri Ramesh Kumar Mantri Income-tax, Vs. 211, Laxmi Complex, M.I. Central Circle-4, Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACTPM 0737 H vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 15 & 16/JP/2020 (Arising…

ACIT, CC-4, , JAIPUR vs. SHRI ANSHUL JAIN, JAIPUR

In the result appeals of the revenue are dismissed

ITA 163/JPR/2020[2014-15]Status: DisposedITAT Jaipur26 Sept 2022AY 2014-15

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)

Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

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