Jayesh Raichand Shah v. ACIT Tax

55 Taxmann.com 108High Court2015#10697 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 145(3)Section 147Section 250Section 68Section 69C

Issues it is cited on

price riggingpenny stocklong term capital gainssection 10(38)long term capital gaingenuineness of the transactionunexplained cash creditsection 69csection 68notice under section 148prescribedperson

Judgments citing Jayesh Raichand Shah v. ACIT Tax

ALPA RAJENDRA JAIN,MUMBAI vs. DCIT CIRCLE 19(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 2762/MUM/2025[2011-12]Status: DisposedITAT Mumbai08 Aug 2025AY 2011-12
Section 10(38)Section 254(1)Section 271(1)(c)Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"SMC\" BENCH, MUMBAI\nBEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER\nITA No. 2762/MUM/2025 (AY: 2011-12)\nAlpa Rajendra Jain\nDCIT, Circle – 19(1),\nMumbai\nVs Piramal Chambers, Lalbaug,\nMumbai - 400012.\n2405 Panchratna, M.P. Marg Opera\nHouse, Mumbai-400004.\n[PAN: ACPPJ9850N\n(Appellant)\n(Respondent)\nAssessee Represented by\n:\nMs. Ridhisha Jain, CA (Virtually)\nDepartment Represented by\n:\nShri Surendra Mohan, Sr. DR\nDate of Institution\n:\n22.04.2025\nDate of Conclusion of hearing\n:\n24.07.2025\nDate of Pronouncement of Order\n:\n08.08.2025\n…

ARTI SHAILESH JAIN,MUMBAI vs. ITO - 19(1)(1), MUMBAI

In the result, both the appeals under consideration are allowed

ITA 4192/MUM/2023[2011-12]Status: DisposedITAT Mumbai07 Apr 2025AY 2011-12

Bench: Shri Br Baskaran & Shri Narender Kumar Choudhry

For Appellant: Ms. Ridhisha Jain, Ld. A.R. &For Respondent: Shri Umesh Chandra Sinha, Ld. Sr. D.R
Section 147Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA Nos.4192 & 4178/M/2023 Assessment Years: 2011-12 & 2014-15 Ms. Arti Shailesh Jain, Income Tax Officer- 2405, Panchratna, 19(1)(1), MP Marg, Opera House, Vs. Piramal Chambers, Charni Road, Lalbaug, Maharashtra – 400 004 Mumbai PAN: AAEPJ2205J Maharashtra (Appellant) (Respondent) Present for: Assessee by : Ms. Ridhisha Jain, Ld. A.R. & Shri Karan Jain, Ld. A.R. Revenue by : Shri Umesh Chandra Sinha, Ld. Sr. D.R. Date of Hearing : 25 . 02 .2025 Date of P…

ARTI SHAILESH JAIN,MUMBAI vs. ITO - 19(1)(1), MUMBAI

In the result, both the appeals under consideration are allowed

ITA 4178/MUM/2023[2014-15]Status: DisposedITAT Mumbai07 Apr 2025AY 2014-15

Bench: Shri Br Baskaran & Shri Narender Kumar Choudhry

For Appellant: Ms. Ridhisha Jain, Ld. A.R. &For Respondent: Shri Umesh Chandra Sinha, Ld. Sr. D.R
Section 147Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA Nos.4192 & 4178/M/2023 Assessment Years: 2011-12 & 2014-15 Ms. Arti Shailesh Jain, Income Tax Officer- 2405, Panchratna, 19(1)(1), MP Marg, Opera House, Vs. Piramal Chambers, Charni Road, Lalbaug, Maharashtra – 400 004 Mumbai PAN: AAEPJ2205J Maharashtra (Appellant) (Respondent) Present for: Assessee by : Ms. Ridhisha Jain, Ld. A.R. & Shri Karan Jain, Ld. A.R. Revenue by : Shri Umesh Chandra Sinha, Ld. Sr. D.R. Date of Hearing : 25 . 02 .2025 Date of P…

RAJESH AGRAWAL,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, RAIPUR-1(1), RAIPUR

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 249/RPR/2022[2010-11]Status: DisposedITAT Raipur19 Oct 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.249/Rpr/2022 "नधा"रण वष" / Assessment Year : 2010-11 Rajesh Agrawal C/O. M/S. Chhattisgarh Steel Traders, 15/343, Main Road, Jawahar Nagar, Raipur (C.G.)-492 001. Pan : Acppa2905F .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Raipur-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)Section 36(1)(iii)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.249/RPR/2022 "नधा"रण वष" / Assessment Year : 2010-11 Rajesh Agrawal C/o. M/s. Chhattisgarh Steel Traders, 15/343, Main Road, Jawahar Nagar, Raipur (C.G.)-492 001. PAN : ACPPA2905F .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Raipur-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of…

KETAN JAYANT SHAH,MUMBAI vs. DCIT, CIRCLE 1, THANE

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

ITA 568/MUM/2023[2013-14]Status: DisposedITAT Mumbai18 Sept 2023AY 2013-14

Bench: Shri B.R. Baskaran (Am) & Shri Narender Kumar Choudhry (Jm)

Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “H” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Narender Kumar Choudhry (JM) I.T.A. No. 568/Mum/2023 (A.Y. 2013-14) Vs. DCIT, Circle-1 Ketan Jayant Shah Shop No. 1, Datta 6th Floor, Ashar IT Niwas, Gokhale Road Park, Road No. 16Z Naupada, Thane-W Wagle Estate Maharashtra-400 602. Thane Maharashtra-400 PAN : AOXPS3406b 604. (Appellant) (Respondent) Assessee by Shri K.R. Pradeep & Ms. Girija G.P. Department by Shri Prakash Kishinchandani Date of Hearing 17.08.2023 Date of Pronouncement 18.09.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed…

KRUTIKA RAJENDRA JAIN,MUMBAI vs. INCOME TAX OFFICER, WARD-19(2)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 139/MUM/2023[2011-12]Status: DisposedITAT Mumbai28 Jul 2023AY 2011-12

Bench: Shri B.R. Baskaran (Am) & Shri Narender Kumar Choudhry (Jm)

Section 10(38)Section 147Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “H” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Narender Kumar Choudhry (JM) I.T.A. No. 139/Mum/2023 (A.Y. 2011-12) Vs. ITO, Ward 19(2)(2) Krutika Rajendra Jain 2405, Panchratna 2nd Floor Mama Parmanand Marg Matru Mandir Opera House Grant Road Mumbai-400 004. Mumbai-400 007. PAN : AGSPJ9797K (Appellant) (Respondent) Assessee by Shri Karan Jain Department by ShriPrakash Kishinchandani Date of Hearing 26.07.2023 Date of Pronouncement 28.07.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 28.11.2022 pas…

INCOME TAX OFFICER-33(3)(3), MUMBAI , MUMBAI vs. SANAJY MAHABIR MAHESHKA, MUMBAI

In the result, both the appeals of the revenue are dismissed

ITA 6169/MUM/2019[2012-13]Status: DisposedITAT Mumbai27 Jul 2023AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Shri Narender Kumar Choudhry (Jm)

Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “SMC” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Narender Kumar Choudhry (JM) I.T.A. No. 6168/Mum/2019 (A.Y. 2011-12) I.T.A. No. 6169/Mum/2019 (A.Y. 2012-13) Vs. Sanjay Mahabir Maheshka ITO-33(3)(3) Room No. 751 1702, No. 4B, Whispering 7th Floor Palms, Lokhandwala Kautilya Bhavan Complex, Kandivali East BKC, Bandra East Mumbai-400 101. Mumbai-400 051. PAN : AAFPM5407L (Appellant) (Respondent) Assessee by Shri Bhupendra Shah, CA Department by Shri Naganath B. Pasale Date of Hearing 20.07.2023 Date of Pronouncement 27.07.2023 O R D E R Per B.R.Baskaran…

INCOME TAX OFFICER-33(3) (3), MUMBAI , MUMBAI vs. SHRI SANAJY MAHABIR MAHESHKA , MUMBAI

In the result, both the appeals of the revenue are dismissed

ITA 6168/MUM/2019[2011-12]Status: DisposedITAT Mumbai27 Jul 2023AY 2011-12

Bench: Shri B.R. Baskaran (Am) & Shri Narender Kumar Choudhry (Jm)

Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “SMC” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Narender Kumar Choudhry (JM) I.T.A. No. 6168/Mum/2019 (A.Y. 2011-12) I.T.A. No. 6169/Mum/2019 (A.Y. 2012-13) Vs. Sanjay Mahabir Maheshka ITO-33(3)(3) Room No. 751 1702, No. 4B, Whispering 7th Floor Palms, Lokhandwala Kautilya Bhavan Complex, Kandivali East BKC, Bandra East Mumbai-400 101. Mumbai-400 051. PAN : AAFPM5407L (Appellant) (Respondent) Assessee by Shri Bhupendra Shah, CA Department by Shri Naganath B. Pasale Date of Hearing 20.07.2023 Date of Pronouncement 27.07.2023 O R D E R Per B.R.Baskaran…

MAHENDRA PARAKH,MUMBAI vs. ACIT, CIRCL20(2), MUMBAI

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

ITA 1566/MUM/2023[2014-15]Status: DisposedITAT Mumbai26 Jul 2023AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Narender Kumar Choudhry (Jm)

Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “SMC” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Narender Kumar Choudhry (JM) I.T.A. No. 1566/Mum/2023 (A.Y. 2014-15) Vs. ACIT, Circle-20(2) Mahendra Parakh 59 Narpat Nagar Room No. 217, 2nd Pal Road, Jodhpur Floor, Piramal Rajasthan-342005 Chambers Lalbagug PAN : AABPP6520D Mumbai-400 012. (Appellant) (Respondent) Assessee by Shri Siddharth Kothari Department by Shri Naganath B. Pasale Date of Hearing 19.07.2023 Date of Pronouncement 26.07.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 31.3.2023…

MES. PALLAVI MAYUR GANDHI,MUMBAI vs. ITO - 33(2)(5), MUMBAI

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

ITA 2251/MUM/2022[2011-12]Status: DisposedITAT Mumbai19 Apr 2023AY 2011-12

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘C’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2251/Mum/2022 (A.Y. 2011-12) Vs. ITO-33(2)(5) Mrs. Pallavi Mayur Gandhi G-1202, Kamla Vihar, G-Wing Bandra Kurla Mahavir Nagar, Kandivli West Complex Mumbai-400 067. Bandra East Mumbai-400 051. PAN : AADPG3815E (Appellant) (Respondent) Assessee by Shri Akash Kumar Department by Shri V.K. Chaturvedi Date of Hearing 09.02.2023 Date of Pronouncement 19.04.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 10.08.2022 passed…

Jayesh Raichand Shah v. ACIT Tax (55 Taxmann.com 108) — Cited in 10 Judgments | BharatTax