Jaquar Enterprises v. DCIT

48 Taxmann.com 19Reported decision#8109 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Issues it is cited on

annual valuesettlement applicationannual letting valuepermanent account numbersection 24(a)onus of proofbogus long term capital gainsummons under section 131section 245dprice riggingsection 292bbpreponderance of probability

Judgments citing Jaquar Enterprises v. DCIT

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 718/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Nov 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

MOHAN THANKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 713/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Nov 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 712/MUM/2021[2013-14]Status: DisposedITAT Mumbai17 Nov 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 711/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 710/MUM/2021[2011-12]Status: DisposedITAT Mumbai17 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 709/MUM/2021[2014-15]Status: DisposedITAT Mumbai17 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

MOHAN GURNANI,NAVI MUMBAI vs. DCIT CENTRAL CIRLE - 5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 2089/MUM/2021[2010-11]Status: DisposedITAT Mumbai17 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

ITA 719/MUM/2021[2014-15]Status: DisposedITAT Mumbai08 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

ITA 717/MUM/2021[2016-17]Status: DisposedITAT Mumbai08 Nov 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. CY CIT-CC-5(2), MUMBAI

ITA 716/MUM/2021[2011-12]Status: DisposedITAT Mumbai08 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

ITA 715/MUM/2021[2010-11]Status: DisposedITAT Mumbai08 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

PRIYA MOHAN GURNANAI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

ITA 708/MUM/2021[2012-13]Status: DisposedITAT Mumbai08 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

PRIYA MOHAN GURNANAI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

ITA 707/MUM/2021[2015-16]Status: DisposedITAT Mumbai08 Nov 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 716/Mum/2021 (Assessment Year 2011–12) ITA No. 714/Mum/2021 (Assessment Year 2013–14) ITA No. 707/Mum/2021 (Assessment Year 2015–16) Ms. Priya Mohan Gurnani The DCIT 2101, Moraj Cass Grande, Central Circle –5(2), 1908, 19th Floor, Air India Plot no. 57, Sector 17, Vs. Koperkhairne, Building, Nariman Point, Navi Mumbai 400 709 Mumbai-400 021 (Appellant) (Respondent) PAN No. AACPG 8826 C Assessee by Mr. CA Pradip Kapasi, AR Revenue by Mr. Manojkumar Sinha SR DR Page 1 of 100 ITA no.707,…

M/S.TRANS MARINE CORPORATION,KOCHI vs. THE ITO, WD-2(5) NON- CORPORATE, KOCHI

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 520/COCH/2019[2012-13]Status: DisposedITAT Cochin29 Nov 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year:2012-13

Section 144Section 144oSection 145(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM Assessment Year:2012-13 M/s. Trans Marine Corporation, The Income Tax Officer, Ward- No. VIII/1436(5), Royale Plaza 2(5), Non Corporate, Kochi. Building, Bridge Road, Aluva, Ernakulam-683 101. (Assessee -Appellant) (Revenue-Respondent) Assessee by Shri Kalpesh Shah, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 28/11/2019 Date of pronouncement 29/11/2019 O R D E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed against the order of the CIT(A), Kochi da…