Jainam Investment v. ACIT Central Circle 8(1), Mumbai

131 Taxmann.com 327High Court2021#10384 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Issues it is cited on

section 147(b)section 2(40)price riggingsection 34(1)fresh tangible materialmere change of opinionbogus long term capital gainlive linkpaper companybogus ltcgviolation of natural justiceshort term capital gains

Judgments citing Jainam Investment v. ACIT Central Circle 8(1), Mumbai

DEPUTY COMMISSIONER OF INCOME TAX, JALGAON vs. TARADEVI RATANLAL BAFNA, JALGAON

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 497/PUN/2025[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1555, 1560, 1561 & 1565/PUN/2024 Assessment years : 2013-14, 2014-15, 2015-16 & 2018-19 | ACIT, Circle -1, Jalgaon | Vs. | Sidharth Ratanlal Bafna | (Appellant) | | 91, Nayantara, Subhash Chowk, | | | Jalgaon – 425001 | | | PAN : ALGPB5972R | | | (Respondent) CO Nos.5, 3, 4 & 2/PUN/2025 Assessment years : 2013-14, 2014-15, 2015-16 & 2018-19 | Sidharth Ratanlal Bafna | Vs. | ACIT, Circle -1, Jalgaon | (Appellant) | | 91, Nayantara, Subhash Chowk, | | | Jalgaon - 42500…

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 1565/PUN/2024[2018-19]Status: DisposedITAT Pune27 Oct 2025AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1555, 1560, 1561 & 1565/PUN/2024 Assessment years : 2013-14, 2014-15, 2015-16 & 2018-19 | ACIT, Circle -1, Jalgaon | Vs. | Sidharth Ratanlal Bafna | | 91, Nayantara, Subhash Chowk, | | Jalgaon – 425001 | | PAN : ALGPB5972R (Appellant) | | (Respondent) CO Nos.5, 3, 4 & 2/PUN/2025 Assessment years : 2013-14, 2014-15, 2015-16 & 2018-19 | Sidharth Ratanlal Bafna | Vs. | ACIT, Circle -1, Jalgaon | 91, Nayantara, Subhash Chowk, | | Jalgaon - 425001 | | PAN : ALGPB5972R | (…

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 1555/PUN/2024[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Respondent: S/Shri Suchek Anchaliya and
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1555, 1560, 1561 & 1565/PUN/2024 Assessment years : 2013-14, 2014-15, 2015-16 & 2018-19 | ACIT, Circle -1, Jalgaon | Vs. | Sidharth Ratanlal Bafna | | (Appellant) | | 91, Nayantara, Subhash Chowk, | | | | Jalgaon – 425001 | | | | PAN : ALGPB5972R | | | | (Respondent) CO Nos.5, 3, 4 & 2/PUN/2025 Assessment years : 2013-14, 2014-15, 2015-16 & 2018-19 | Sidharth Ratanlal Bafna | Vs. | ACIT, Circle -1, Jalgaon | | (Appellant) | | (Respondent) | 91, Nayantara, Subhash Chow…

DCIT CENTRAL CIRCLE -2(2) , MUMBAI vs. SHRI VIRAL SARAF MITTAL , MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 1843/MUM/2022[2018-19]Status: DisposedITAT Mumbai23 Feb 2024AY 2018-19

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit – Central Circle – 2(2) V. Viral Saraf Mittal Room No. 806, 8Th Floor 901/902, Capri Heights Old Cgo Annex Building Palli Hill, Bandra (W) M.K. Road, Mumbai - 400020 Mumbai - 400050 Pan: Azbps0317C (Appellant) (Respondent) Assessee Represented By : Shri Sidharth Kothari Department Represented By : Ms. Kavitha Kaushik

Section 10(38)Section 143(2)Section 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 DCIT – Central Circle – 2(2) v. Viral Saraf Mittal Room No. 806, 8th Floor 901/902, Capri Heights Old CGO Annex Building Palli Hill, Bandra (W) M.K. Road, Mumbai - 400020 Mumbai - 400050 PAN: AZBPS0317C (Appellant) (Respondent) Assessee Represented by : Shri Sidharth Kothari Department Represented by : Ms. Kavitha Kaushik Date of conclusion of Hearing : 23.01.2024 Date of Pronouncement : 23.02.2024 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal…

RAIN CEMENTS LIMITED, HYD,HYDERABAD vs. DCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 864/HYD/2017[2008-09]Status: DisposedITAT Hyderabad31 May 2023AY 2008-09

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2008-09 M/S. Rain Cements Ltd Vs. Dy. Commissioner Of (Formerly Known As Rain Income Tax, Circle 3 (1) Cii Carbon (India) Ltd Hyderabad Hyderabad Pan:Aabcr8858F (Appellant) (Respondent) Assessee By: Advocate Prathishta Singh & Advocate Deepak Chopra Revenue By: Dr.Rajendra Kumar, Cit-Dr Date Of Hearing: 20/03/2023 Date Of Pronouncement: 31/05/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Dated 24.03.2017 Passed U/S 143(3) R.W.S. 144C(5) R.W.S. 260 Of The I.T. Act For The A.Y 2008-09. 2. This Appeal Was Earlier Decided By The Tribunal Vide Order Dated 18.10.2019. Subsequently Vide Ma No.15/Hyd/2020, Dated 23.3.2021, The Tribunal Recalled The Entire Order For Fresh Adjudication. Therefore, This Is A Recalled Matter.

For Appellant: Advocate Prathishta Singh &For Respondent: Dr.Rajendra Kumar, CIT-DR
Section 10BSection 115JSection 143(2)Section 143(3)Section 147Section 148Section 92C

…ITA No 864 of 2017 Rain Cements Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri K. Narasimha Chary, Judicial Member Assessment Year: 2008-09 M/s. Rain Cements Ltd Vs. Dy. Commissioner of (Formerly known as Rain Income Tax, Circle 3 (1) CII Carbon (India) Ltd Hyderabad Hyderabad PAN:AABCR8858F (Appellant) (Respondent) Assessee by: Advocate Prathishta Singh & Advocate Deepak Chopra Revenue by: Dr.Rajendra Kumar, CIT-DR Date of hearing: 20/03/2023 Date of pronouncement: 31/05/2023 ORDER Per R.…

MYSORE MINERALS LIMITED (NOW KNOWN AS KARNATAKA STATE MINERALS CORPORATION LIMITED),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BENGALURU

In the result, both the appeals are allowed

ITA 465/BANG/2020[2014-15]Status: DisposedITAT Bangalore07 Mar 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.464 to 465/Bang/2020 Assessment year : 2013-14 & 2014-15 Mysore Minerals Ltd. Vs. The Deputy Commissioner [now Karnataka State Minerals of Income Tax, Corporation Ltd.], Circle 4[1][2], BMTC Shantinagar TTMC Building, Bengaluru. ‘A’ Block, 5th Floor, Shantinagar, Bengaluru – 560 027. PAN: AACCM 2873L APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.03.2…

MYSORE MINERALS LIMITED (NOW KNOWN AS KARNATAKA STATE MINERALS CORPORATION LIMITED),BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BENGALURU

In the result, both the appeals are allowed

ITA 464/BANG/2020[2013-14]Status: DisposedITAT Bangalore07 Mar 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.464 to 465/Bang/2020 Assessment year : 2013-14 & 2014-15 Mysore Minerals Ltd. Vs. The Deputy Commissioner [now Karnataka State Minerals of Income Tax, Corporation Ltd.], Circle 4[1][2], BMTC Shantinagar TTMC Building, Bengaluru. ‘A’ Block, 5th Floor, Shantinagar, Bengaluru – 560 027. PAN: AACCM 2873L APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.03.2…

MR.M J ARAVIND ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(3)(1), BANGALORE

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

ITA 222/BANG/2019[2011-12]Status: DisposedITAT Bangalore25 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2011-12

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148Section 14ASection 48Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2011-12 Shri M J Aravind, Vs. The Assistant Commissioner Nirvana, 329, 18th Cross, of Income Tax, Ideal Homes Layout, Phase I, Circle 2(3)(1), Rajarajeshwari Nagar, Bangalore. Bangalore – 560 098. PAN: ACBPA 0889J APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, Advocate Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.02.2022 Date of Pronouncement : 25.02.2022 O R D E R Per Chandra Poojari, Acco…

ASHOK KUMAR AGARWAL & SONS (HUF),MUMBAI vs. DY CIT -CC-7(3), MUMBAI

In the result , both the appeals of the assessee are partly allowed

ITA 647/MUM/2021[2013-14]Status: DisposedITAT Mumbai14 Dec 2021AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH MUMBAI SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER SHASHI AGARWAL Vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL 201 Ugam, NS Road.9, JVPD RANGE-7 (3), MUMBAI Scheme Juhu, Villeparle- Room No. 655, 6 th Floor, West Mumbai, Maharashtra 400049 Ayakar Bhavan, M.K.Road, Church gate, Mumbai 400020 PAN/GIR No AAWPA9455B (Appellant) .. (Respondent) (ITA No.647/Mum/2021) (Assessment Year : 2013-14) ASHOK KUMAR AGARWAL & Vs. Dy COMMISSIONER OF INCOME SONS(HUF) TAX, CENTRAL RANGE-7(3), Room No. 655, 6th Floor, Ayakar 201 Ugam, NS Road No.9. JV…

SHASHI AGARWAL ,MUMBAI vs. DY CIT -CC-7(3), MUMBAI

In the result , both the appeals of the assessee are partly allowed

ITA 646/MUM/2021[2013-14]Status: DisposedITAT Mumbai14 Dec 2021AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH MUMBAI SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER SHASHI AGARWAL Vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL 201 Ugam, NS Road.9, JVPD RANGE-7 (3), MUMBAI Scheme Juhu, Villeparle- Room No. 655, 6 th Floor, West Mumbai, Maharashtra 400049 Ayakar Bhavan, M.K.Road, Church gate, Mumbai 400020 PAN/GIR No AAWPA9455B (Appellant) .. (Respondent) (ITA No.647/Mum/2021) (Assessment Year : 2013-14) ASHOK KUMAR AGARWAL & Vs. Dy COMMISSIONER OF INCOME SONS(HUF) TAX, CENTRAL RANGE-7(3), Room No. 655, 6th Floor, Ayakar 201 Ugam, NS Road No.9. JV…