Jaspal Singh Sehgal v. ITO, 47 ITR (T) 193 (Mum)

171 Taxmann.com 308Reported decision2025#15481 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 143(2)Section 142(1)Section 143(1)Section 143(3)Section 10(26)Section 144 Section 147 Section 148

Issues it is cited on

unexplained money section 69a section 143(2)section 11 transfer section 143 document section 250 total income person interest section 14

Judgments citing Jaspal Singh Sehgal v. ITO, 47 ITR (T) 193 (Mum)

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…

JAYANTA FANZEN LIGHTING INDUSTRIES PRIVATE LIMITED,KOLKATA WEST BENGAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10(1), KOLKATA

In the result, the appeal of the assessee

ITA 1239/KOL/2025[2017-18]Status: DisposedITAT Kolkata19 Nov 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Jayanta Fanzen Lighting Acit, Circle 10(1) Industries Private Limited Aayakar Bhawan P-7, 2F Destiny Tower, 2 Nd Floor, Chowringhee Square, Vs. Chinar Park, Barabazar, Kolkata-700069, West Bengal Kolkata-700007, West Bengal (Appellant) (Respondent) Pan No. Aabcj6752E Assessee By : Shri Giridhar Dhelia, Ar Revenue By : Shri Dipu Koley, Dr Date Of Hearing: 28.10.2025 Date Of Pronouncement: 19.11.2025

For Appellant: Shri Giridhar Dhelia, ARFor Respondent: Shri Dipu Koley, DR

Section 143(2)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Jayanta Fanzen Lighting ACIT, Circle 10(1) Industries Private Limited Aayakar Bhawan P-7, 2F Destiny Tower, 2 nd Floor, Chowringhee Square, Vs. Chinar Park, Barabazar, Kolkata-700069, West Bengal Kolkata-700007, West Bengal (Appellant) (Respondent) PAN No. AABCJ6752E Assessee by : Shri Giridhar Dhelia, AR Revenue by : Shri Dipu Koley, DR Date of hearing: 28.10.2025 Date of pronouncement: 19.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of…

SHRI LIKHA SAAYA,NIRJILI vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR., LAKHIMPUR.

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

ITA 50/GTY/2021[2011-12]Status: DisposedITAT Guwahati06 Nov 2025AY 2011-12

Bench: S/Shriand Rajesh Kumarand Manmohan Dasita Nos.49 & 50/Gty/2021 Assessment Years : 2010-11 & 2011-12 Shri Likha Saaya S/O. Shri Likha Vs. Ito, Ward-North, Lakhimpur Heli, P-Sector, P.O. Nirjuli, Borah Complex, D.K.Road, North District Papumpare, Arunachal Lakhimpur, Lakhimpur, Assam- Pradesh-791109 787001 Pan/Gir No. (Appellant) .. ( Respondent) Assessee By : Sarala Agarwal. Ar Revenue By : Shri Kausik Ray, Jcit

For Appellant: Sarala Agarwal. ARFor Respondent: Shri Kausik Ray, JCIT

Section 10(26)Section 143(1)Section 143(2)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL, GUWAHATI‘ D’ BENCH, GUWAHATI BEFORE S/SHRIAND RAJESH KUMAR, ACCOUNTANT MEMBERAND MANMOHAN DAS, JUDICIAL MEMBER ITA Nos.49 & 50/GTY/2021 Assessment Years : 2010-11 & 2011-12 Shri Likha Saaya S/O. Shri Likha Vs. ITO, Ward-North, Lakhimpur Heli, P-Sector, P.O. Nirjuli, Borah Complex, D.K.Road, North District Papumpare, Arunachal Lakhimpur, Lakhimpur, Assam- Pradesh-791109 787001 PAN/GIR No. (Appellant) .. ( Respondent) Assessee by : Sarala Agarwal. AR Revenue by : Shri Kausik Ray, JCIT Date of Hearing : 19/08/2025 Date of Pronouncement : 06/11/2025 O R D E R PER RAJESH KUMAR…

SHRI LIKHA SAAYA,NIRJILI vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR., LAKHIMPUR.

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

ITA 49/GTY/2021[2010-11]Status: DisposedITAT Guwahati06 Nov 2025AY 2010-11

For Appellant: Sarala Agarwal. ARFor Respondent: Shri Kausik Ray, JCIT

Section 10(26)Section 143(1)Section 143(2)Section 144

MALINI JIGNESH DOSHI,AHMEDABAD vs. ITO WARD 5(3)(1), AHMEDABAD

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

ITA 755/AHD/2025[2017-2018]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2017-2018

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Ankit Choksi, ARFor Respondent: Shri Ravindra, Sr. DR

Section 115BSection 143(3)Section 271ASection 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.755/Ahd/2025 (Assessment Year: 2017-18) Malini Jignesh Doshi, Vs. Income Tax Officer, A-104, Sugam Avenue, Ward-5(3)(1), Vikas Gruh Road, Ahmedabad Opp. Mahalaxmi Complex, Paldi, Ahmedabad-380007 [PAN No.AGZPD5058Q] (Appellant) .. (Respondent) Appellant by : Shri Ankit Choksi, AR Respondent by: Shri Ravindra, Sr. DR 03.11.2025 Date of Hearing Date of Pronouncement 06.11.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the As…

PRATHIBA EDUCATIONAL SOCIETY,HYDERABAD vs. INCOME TAX OFFICER, WARD-6(4), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1424/HYD/2025[2017-18]Status: DisposedITAT Hyderabad31 Oct 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita No.1424/Hyd./2025 िनधा"रण वष"/Assessment Years 2017-2018 Prathiba Educational The Income Tax Officer, Society, Hyderabad. Ward-6(4), Pin – 500 038 Vs. Hyderabad. Pan Aaatp4036B. Pin – 500 001 (Appellant) (Respondent) िनधा""रती "ारा/Assessee By : Ca Sanket Milind Joshi राज" व "ारा/Revenue By : Sri Krishna Moorthy K. Sr. Ar सुनवाई की तारीख/Date Of Hearing: 28.10.2025 घोषणा की तारीख/Pronouncement: 31.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: CA Sanket Milind JoshiFor Respondent: Sri Krishna Moorthy K. Sr. AR

Section 115Section 142(1)Section 143(2)Section 69Section 69A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1424/Hyd./2025 िनधा"रण वष"/Assessment Years 2017-2018 Prathiba Educational The Income Tax Officer, Society, HYDERABAD. Ward-6(4), PIN – 500 038 vs. Hyderabad. PAN AAATP4036B. PIN – 500 001 (Appellant) (Respondent) िनधा""रती "ारा/Assessee by : CA Sanket Milind Joshi राज" व "ारा/Revenue by : Sri Krishna Moorthy K. Sr. AR सुनवाई की तारीख/Date of hearing: 28.10.2025 घोषणा की तारीख/Pronouncement: 31.10.2025 आदेश/ORDER…