Jaspal Singh Sehgal v. ITO

83 Taxmann.com 246High Court2017#7087 most cited

What is Jaspal Singh Sehgal v. ITO authority for?

Where an assessee provides a detailed cash summary showing inflow and outflow for the relevant year, cash deposited in the bank cannot be treated as unexplained money under section 69A if the authorities fail to establish that the withdrawn cash was utilized for other purposes. The assessee is not required to prove a negative (that the cash was not used elsewhere).

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Jaspal Singh Sehgal · section 69A · unexplained money · cash deposit · cash withdrawal · bank statement · inflow and outflow · cash summary · burden of proof · income tax act

Sections most often in play

Section 69ASection 115BBESection 142(1)Section 143(3)Section 143(2)Section 250Section 270AACSection 272A(1)(d)

Issues it is cited on

unexplained moneysection 69asection 69income from other sourcesundisclosed incomesection 68transferprevious yearsection 142(1)persontotal incomedocument

Judgments citing Jaspal Singh Sehgal v. ITO

Sanhati Infocom Services Private Limited, West Bengal vs. Income Tax Officer, Ward 2(4), Durgapur., West Bengal

In the result, the appeal of the assessee is allowed

ITA 3022/KOL/2025[2017-18]Status: DisposedITAT Kolkata15 Apr 2026AY 2017-18

Bench: Shri Rajesh Kumar, Am Sanhati Infocom Services Private Limited Ito, Ward 2(4), Durgapur 2, Devi Choudhurani Path, Sail Aaykar Bhawan, City Centre Co-Operative Housing Colony, Vs. Durgapur-734101, West Bengal City Centre, Durgapur-713216, West Bengal (Appellant) (Respondent) Pan No. Aaics7843J Assessee By : Shri Manish Rastogi, Ar Revenue By : Shri Susanta Saha, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 15.04.2026

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Susanta Saha, DR
Section 133(6)Section 139(1)Section 142(1)Section 143(2)Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM Sanhati Infocom Services Private Limited ITO, Ward 2(4), Durgapur 2, Devi Choudhurani Path, SAIL Aaykar Bhawan, City Centre Co-operative Housing Colony, Vs. Durgapur-734101, West Bengal City Centre, Durgapur-713216, West Bengal (Appellant) (Respondent) PAN No. AAICS7843J Assessee by : Shri Manish Rastogi, AR Revenue by : Shri Susanta Saha, DR Date of hearing: 29.01.2026 Date of pronouncement: 15.04.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appe…

Bhoj Raj, Agra vs. Ward 1(1)(1), Agra

In the result, appeal filed by the assessee is allowed

ITA 436/AGR/2025[2017-2018]Status: DisposedITAT Agra18 Dec 2025AY 2017-2018

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18

Section 142(1)Section 143(3)Section 147Section 148Section 151Section 69A

…by the assessee from 28/07/2016 till 28/10/2016 was utilised by the assessee, without bringing anything on record. Further, in this regard, it is relevant to note following observations of the coordinate bench of Tribunal in Jaspal Singh Sehgal vs ITO, [2017] 83 Taxmann.com 246 (Mumbai-Trib.): “3.2 .......... (i) .......... (ii) Cash withdrawn from Axis Bank of Rs.9,73,000/- and from PMC Bank of Rs.2,33,100/-: The lower authorities refused to give benefit of cash withdrawn from the bank on the ground that the assessee could not establish that the cash withdrawn has not been used anywhere else. In our opinion appr…

Dy. Commissioner of Income Tax (International Taxation), Jaipur, Highcourt Circle vs. Late Vandana Agarwal Through Legal Heir Sh. Nishit Agarwal, Jaipur

In the result the appeal of the revenue is allowed for statistical

ITA 1237/JPR/2024[2017-18]Status: DisposedITAT Jaipur16 Jul 2025AY 2017-18
For Appellant: Sh. Ashish Sharma, Adv. &For Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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, vk;dj vihy la-@ITA No. 1237/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Dy. Commissioner of Income Late Ms. Vandana Agarwal Vs. Tax, through Legal Heir. Sh. Circle (International Taxation), Nishit Agarwal, Jaipur Gangwal Park, A-1, JLN Marg, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BIXPA0074L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh…

Mansukhlal Ratanshi Radia, Anand vs. The ACIT, Circle Intl. Taxation, Vadodara

In the result, the appeal of the assessee is allowed

ITA 911/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad25 Mar 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Divyakant Parikh, A.RFor Respondent: Ms. Neeju Gupta, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.911/Ahd/2023 (Assessment Year: 2017-18) Mansukhlal Ratanshi Radia, Vs. Assistant Commissioner of Kaushali, Opp: Ashish Bunglows, Income Tax, Vidyanagar Road, Karamsad, Circle International Anand-388325 Taxation, Vadodara [PAN No.CEKPR3765K] (Appellant) .. (Respondent) Appellant by : Shri Divyakant Parikh, A.R. Respondent by: Ms. Neeju Gupta, Sr. DR Date of Hearing 13.03.2025 25.03.2025 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDIC…

Lallansingh Mansaram Yadav, Ahmedabad vs. The ITO, Ward-7(2)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 2160/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Vora, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.2160/Ahd/2024 (Assessment Year: 2017-18) Lallansingh Mansaram Yadav, Vs. Income Tax Officer, 11, Ishan Bungalows, Sun N Step Ward-7(2)(1), Club Road, Thaltej, Ahmedabad Ahmedabad-380054 [PAN No.ABBP8779L] (Appellant) .. (Respondent) Appellant by : Shri Samir Vora, A.R. Respondent by: Shri Ravindra, Sr. DR 17.02.2025 Date of Hearing Date of Pronouncement 20.02.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee agai…

Mahendrakumar Prahladbhai Vaghela, Mansa vs. ITO (Int. Txn)-1 - Ahmedabad, International Taxation, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1297/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2017-18

Bench: Dr. Brr Kumar(Now Hon’Ble) & Shri Siddhartha Nautiyal

For Appellant: Shri Vivek Chavda, ARFor Respondent: Shri Sanjay Kumar, Sr. D.R
Section 147Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER (Now Hon’ble Vice President) & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No. 1297/Ahd/2024 (Assessment Year: 2017-18) Mahendrakumar Prahladbhai Vs. ITO (Int. Txn.)-1, Vaghela Ahmedabad Vaghari Vas, Itadara, Mansa Gandhinagar, Gujarat, 382424 [PAN No.ANQPV2834C] (Appellant) .. (Respondent) Appellant by : Shri Vivek Chavda, AR Respondent by: Shri Sanjay Kumar, Sr. D.R. Date of Hearing 23.10.2024 Date of Pronouncement 05.12.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This appeal has been filed by the Assessee a…

Sanjay Kumar Saini, Jhunjhunu vs. ITO Ward-2, Jhunjhunu

In the result, the appeal filed by the appellant stands allowed with no orders as to cost

ITA 887/JPR/2024[2017-18]Status: DisposedITAT Jaipur18 Sept 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Smt. Monisha Choudhary, Addl. CIT-DR
Section 115BSection 143Section 5Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No.887/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 Shri Sanjay Kumar Saini cuke The ITO Vs. Qtr No. C-175, Sector-II A, Khetri Nagar Ward- Jhunjhunu Distt. Jhunjhunu Jhunjhunu LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AXJPS 7058 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls@Revenue by: Smt. Monisha Choudhary, Addl. CIT…

Shri Mohd Manzoor, Rajouri vs. Income Tax Officer Ward -2 (3), Jammu

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

ITA 166/ASR/2022[2017-18]Status: HeardITAT Amritsar21 Sept 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250oSection 28Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.166/Asr/2022 Assessment Year: 2017-18 Sh. Mohd. Manzoor, Vs. ITO, Ward-2(3), Tehsil Kotranka, Village Jammu. Budhal Distt. Rajouri 185133, Jammu & Kashmir. [PAN: BKKPM9572Q] (Respondent) (Appellant) Appellant by Sh. Rohit Kapoor, CA & Sh. V.S. Aggarwal, ITP. Respondent by Sh. Yashender Garg, Sr. DR Date of Hearing 19.09.2023 Date of Pronouncement 21.09.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the or…

Shri Niraj Kumar Sahu, Bhopal vs. DCIT 5 (1) Bhopal, Bhopal

In the result, appeal of assessee is partly allowed

ITA 204/IND/2021[2012-13]Status: DisposedITAT Indore22 Jun 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniniraj Kumar Sahu Dcit 5(1) 4 M/S. Neeraj Electronics, Bhopal Vs. Karim Complex Itwara, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Bisps 0556 G Assessee By Shri Arpit Gaur, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2023 Date Of Pronouncement 22.06.2023

Section 147Section 148Section 44ASection 69A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Niraj Kumar Sahu DCIT 5(1) 4 M/s. Neeraj Electronics, Bhopal Vs. Karim Complex Itwara, Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: BISPS 0556 G Assessee by Shri Arpit Gaur, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 12.06.2023 Date of Pronouncement 22.06.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 27.08.2021 of Commissioner of Income Tax(Appeal), N…

Shri Gurbinder Singh Mahal, Amritsar vs. Income Tax Officer Ward-IV ( 2), Amritsar

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

ITA 22/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Apr 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 144oSection 250(4)Section 250(6)Section 250o

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2023 Assessment Year: 2014-15 Gurbinder Singh Mahal Mahal Vs. ITO, Ward IV (2) Villa Opp. Bhai, Ashram Bhai Amritsar. Manj Road, VPO Sultanwind, Amritsar. [PAN:AIUPM6010E] (Appellant) (Respondent) Appellant by Sh. Rohit Kapoor, CA. Respondent by Smt. Rajinder Kaur, CIT. DR Date of Hearing 12.04.2023 Date of Pronouncement 24.04.2023 ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commis…

ACIT, International Taxation Cir.-1(2), Kolkata vs. Mahabir Prasad Gupta, Kolkata

In the result, the appeal filed by the Revenue and the Cross

ITA 2302/KOL/2019[2013-14]Status: DisposedITAT Kolkata23 Jan 2023AY 2013-14

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 250Section 44ASection 69A

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 2302/KOL/2019 Assessment Year: 2013-14 ACIT (IT), Circle-1(2), Kolkata...…………....................Appellant Vs. Mahabir Prasad Gupta.........................................Respondent [PAN: ANFPG 6822 Q] C.O. No.: 6/KOL/2020 Assessment Year: 2013-14 Mahabir Prasad Gupta....………….............................Appellant [PAN: ANFPG 6822 Q] Vs. ACIT (IT),…

Ajit Bapu Satam, Mumbai vs. DCIT -2(1), Mumbai

In the result, appeal by the assessee is allowed

ITA 1599/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Aug 2022AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Dr. K. Shivaram a/wFor Respondent: Shri Mehul Jain
Section 133(6)Section 143(3)Section 250Section 69A

…by the assessee from 28/07/2016 till 28/10/2016 was utilised by the assessee, without bringing anything on record. Further, in this regard, it is relevant to note following observations of the coordinate bench of Tribunal in Jaspal Singh Sehgal vs ITO, [2017] 83 Taxmann.com 246 (Mumbai-Trib.): Ajit Bapu Satam ITA No.1599/Mum./2021 “3.2 .......... (i) .......... (ii) Cash withdrawn from Axis Bank of Rs.9,73,000/- and from PMC Bank of Rs.2,33,100/-: The lower authorities refused to give benefit of cash withdrawn from the bank on the ground that the assessee could not establish that the cash withdrawn has not been…

The DCIT, Central Ciircle-1(2), Ahmedabad vs. Shrena S Sutaria, Ahmedabad

In the result appeal of the Revenue is dismissed

ITA 796/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 796/Ahd/2019 With C.O.No.172/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shrena S. Sutaria, Central Circle-1(2), Vs. 8, Amrashagun Bunglows, Ahmedabad. Nr. Hathisingh Park, Satellite, Ahmedabad-380015. Pan: Asqps7606E

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R
Section 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 796/AHD/2019 With C.O.No.172/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shrena S. Sutaria, Central Circle-1(2), Vs. 8, Amrashagun Bunglows, Ahmedabad. Nr. Hathisingh Park, Satellite, Ahmedabad-380015. PAN: ASQPS7606E (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.R Shri S.S. Shukla, Sr.D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" त…

DCIT, Central Circle-1(2), Ahmedabad vs. M/S.Dharmen Marble & Stone, Ahmedabad

In the result appeal of the Revenue is dismissed

ITA 794/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 794/Ahd/2019 With C.O.No.171/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/S. Dharmen Marble & Stone, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. Pan: Aabfd5172B

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT, D.R
Section 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 794/AHD/2019 With C.O.No.171/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/s. Dharmen Marble & Stone, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. PAN: AABFD5172B (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT, D.R Shri S.S. Shukla, Sr. D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" तारीख/Date…

Shri Manish Manila Gosar HUF, Mumbai vs. ITO - 26(2)(2), Mumbai

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

ITA 1661/MUM/2020[2013-14]Status: DisposedITAT Mumbai26 Apr 2022AY 2013-14

Bench: Shri Shamim Yahya, Am Shri Manish Manila Gosar Huf Ito-26(2)(2) N. M. Associates, 1, Tarlika, Mumbai-400 051 Ground Floor, 216, Vs. Sir Bhalchandra Road, Matunga, Mumbai-400 019 Pan/Gir No. Aafhm 2740 A (Appellant) : (Respondent) Appellant By : Shri Nitin Furia Respondent By : Ms. Usha Shrote Date Of Hearing : 04.04.2022 Date Of Pronouncement : 26.04.2022

For Appellant: Shri Nitin FuriaFor Respondent: Ms. Usha Shrote
Section 234Section 234BSection 271Section 271(1)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM Shri Manish Manila Gosar HUF ITO-26(2)(2) N. M. Associates, 1, Tarlika, Mumbai-400 051 Ground Floor, 216, Vs. Sir Bhalchandra Road, Matunga, Mumbai-400 019 PAN/GIR No. AAFHM 2740 A (Appellant) : (Respondent) Appellant by : Shri Nitin Furia Respondent by : Ms. Usha Shrote Date of Hearing : 04.04.2022 Date of Pronouncement : 26.04.2022 O R D E R Per Shamim Yahya, A. M.: This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-38, Mumbai (‘ld.CIT(A) for short) dated 24.10.20…

Meet Milan Zaveri, Mumbai vs. JCIT 19(3), Mumbai

In the result, appeal filed by assessee is allowed

ITA 494/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 May 2018AY 2011-12

Bench: Shri Pawan Singh & Shri Rajesh Kumarshri Meet Milan Zaveri Jcit- 19(3), Room No. 305, 3Rd Floor, 1101 & B, Olive Building, Shivaji Nagar Road, Opp. Sona Vs. Piramal Chambers, Hospital, Santacruz (E), Lalbaug, Parel, Mumbai-400055. Mumbai-400012. Pan: Aacpz8761H Appellant Respondent Appellant By : Shri Firoze B. Andhyarujina …Advocate Respondent By : Shri T.A. Khan (Dr) Date Of Hearing : 24.05.2018 Date Of Pronouncement : 30.05.2018 Order Under Section 254(1) Of Income–Tax Act

For Appellant: Shri Firoze B. AndhyarujinaFor Respondent: Shri T.A. Khan (DR)
Section 143(3)Section 250Section 253Section 254(1)Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Shri Meet Milan Zaveri JCIT- 19(3), Room No. 305, 3rd Floor, 1101 & B, Olive Building, Shivaji Nagar Road, Opp. Sona Vs. Piramal Chambers, Hospital, Santacruz (E), Lalbaug, Parel, Mumbai-400055. Mumbai-400012. PAN: AACPZ8761H Appellant Respondent Appellant by : Shri Firoze B. Andhyarujina …Advocate Respondent by : Shri T.A. Khan (DR) Date of Hearing : 24.05.2018 Date of Pronouncement : 30.05.2018 Order under section 254(1) of Income–tax Act PER PAWAN SINGH, JUDICIAL MEMB…

Jaspal Singh Sehgal v. ITO (83 Taxmann.com 246) — Cited in 16 Judgments | BharatTax