ITO v. Khimchand Okchand Bhansali

174 Taxmann.com 148Income Tax Appellate Tribunal2025#17065 most cited

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 69C Section 133(6)Section 147 Section 148 Section 142(1)Section 143(2)Section 143(3)Section 144

Issues it is cited on

accommodation entry section 69c section 133(6)reassessment proceedings section 69 section 143(2)section 144 section 148 section 147 business section 14 india

Judgments citing ITO v. Khimchand Okchand Bhansali

RAVINDRAKUMAR AMRATLAL JAIN,MUMBAI vs. INCOME TAX OFFICER WARD-19(3)(1), MUMBAI, MUMBAI

In the result Assessee’s Appeal, is partly allowed

ITA 3453/MUM/2025[2011-12]Status: DisposedITAT Mumbai02 Mar 2026AY 2011-12

Bench: Shri Narender Kumar Choudhryshri Jagadish

For Appellant: Mr. Dhaval Shah, Ld. ARFor Respondent: Shri Annavaram Kosuri (Sr

Section 143(2)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH“D”, MUMBAI MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER SHRI JAGADISH, ACCOUNTANT MEMBER ITA. No.3453/MUM/2025 Assessment Year: 2011-12 Ravindrakumar Amratlal Income Tax Officer Ward – Jain, Room No.10, 2nd 19(3)(1), Room No.202, 2nd Vs. Floor, 56/72, Durgadevi Floor, Matru Mandir, Tardeo Street, Mumbai -400004. Road, Mumbai – 400007. (Appellant) : (Respondent) PAN No. AJEPJ 7507 Q Present for: Assessee by : Mr. Dhaval Shah, Ld. AR Revenue by : Shri Annavaram Kosuri (Sr. AR). Date of Hearing : 02.03.2026 Date of Pronouncement : 02.03.2026 O R D E…

CONE CRAFT PAPER PVT LTD,DELHI vs. PCIT-1, DELHI

In the result, the appeal of the assessee is accordingly allowed

ITA 3592/DEL/2025[2021-22]Status: DisposedITAT Delhi29 Jan 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 133(6)Section 142(1)Section 143(2)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.3592/Del/2025, A.Y. 2021-22 M/s. Cone Craft Paper Principal Commissioner of Pvt. Ltd. Income Tax, 2/37 4th Floor, Vs. Delhi-1, ANSARI ROAD, Dariya Ganj, Central Delhi PIN: 110002 New Delhi PAN: AAACC5135H (Appellant) (Respondent) Appellant by Sh. Gaurav Kalra, AR Respondent by Ms. Amisha S Gupt, CIT DR Date of Hearing 10/12/2025 Date of Pronouncement 29/01/2026 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. The appeal is directed against the order dated…

ITO-41(1)(3), MUMBAI vs. PRAVIN MANILAL PANCHAL, MUMBAI

In the result, grounds of appal of revenue is

ITA 5252/MUM/2024[2011-12]Status: DisposedITAT Mumbai01 Aug 2025AY 2011-12

Bench: Shri Pawan Singh(Physical Hearing) Ito – 41(1)(3), Mumbai Pravin Manilal Panchal Kautilya Bhavan, Vs (Legal Heir: Hasumati Pravin Panchal) Bandra Kurla Complex, 8A-Vaibhav Industrial Estate, Bandra (East), Saki Vihar Road, Sakinaka, Andheri (E), Mumbai – 400051. Mumbai – 400072. [Pan: Aabpp5448E] Appellant / Revenue Respondent / Assessee

Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) ITO – 41(1)(3), Mumbai Pravin Manilal Panchal Kautilya Bhavan, Vs (Legal Heir: Hasumati Pravin Panchal) Bandra Kurla Complex, 8A-Vaibhav Industrial Estate, Bandra (East), Saki Vihar Road, Sakinaka, Andheri (E), Mumbai – 400051. Mumbai – 400072. [PAN: AABPP5448E] Appellant / Revenue Respondent / Assessee Assessee by Shri Krish Desai, CA Revenue by Shri Surendra Mohan, Sr. DR Date of hearing 22.07.2025 Date of pronouncement 01.08.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH,…

INCOME TAX OFFICER 7(3)(1), MUMBAI vs. PALMON IMPEX PVT. LTD., MUMBAI

In the result, both the appeals filed by the assessee and revenue are dismissed in above terms

ITA 2939/MUM/2025[2011-12]Status: DisposedITAT Mumbai28 Jul 2025AY 2011-12

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhanpalmon Impex Pvt. Ltd. Ito-7(3)(1), 9, Janata Indudstries Compound, Aayakar Bhavan, M. K. Road, 162, S. B. Marg, Lower Parel (W), Vs. Mumbai-400 020 Mumbai-400013 Pan: Aaecm3977F

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H (SMC)”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Palmon Impex Pvt. Ltd. ITO-7(3)(1), 9, Janata Indudstries Compound, Aayakar Bhavan, M. k. Road, 162, S. B. Marg, Lower Parel (W), Vs. Mumbai-400 020 Mumbai-400013 PAN: AAECM3977F (Appellant) (Respondent) ITO-7(3)(1), Vs. Palmon Impex Pvt. Ltd. Room No. 126J, Aayakar Bhavan, M. 9, 9 Janata Indudstries k. Road, Mumbai-400 020 Compound, 162, S. B. Marg, Lower Parel (W), Mumbai- 400013 PAN: AAECM3977F (Appellant) (Respondent) ITA No. 2561/Mum/2026 & Palmon Im…

RAJESH GOKULCHAND AGRAWAL,MUMBAI vs. INCOME TAX OFFICER, WD-41(3)(3), MUMBAI

In the result, the grounds of appeal

ITA 2257/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Jul 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Rajesh Gokulchand Agrawal Ito, Ward-41(3)(3), G.M. Enterprises, 24,Old Hanuman Vs Kautilyabhavan, Bandrakurla Lane, Kalbadevi Road, Complex, Bandra (East), Mumbai – 400002. Mumbai-400051. [Pan No. Aawpa9648Q] Appellant / Assessee Respondent / Revenue

Section 133(6)Section 145(3)Section 147Section 148Section 148ASection 151ASection 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Rajesh Gokulchand Agrawal ITO, Ward-41(3)(3), G.M. Enterprises, 24,Old Hanuman Vs KautilyaBhavan, BandraKurla Lane, Kalbadevi Road, Complex, Bandra (East), Mumbai – 400002. Mumbai-400051. [PAN No. AAWPA9648Q] Appellant / Assessee Respondent / Revenue Assessee by Shri Prakash Jhunjhunwala CA Revenue by Shri Annavaram Kosuri, Sr. DR Date of Institution 31.03.2025 Date of hearing 26.06.2025 Date of pronouncement 23.07.2025 Order under section 254(1) of Inc…