Jivallal Purtapshi v. CIT: 65 TTR 261 (Bom.)

407 ITR 212High Court#8649 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 143(3)Section 133(6)Section 147Section 148Section 14ASection 151Section 80ICSection 142(1)

Issues it is cited on

amp expendituresection 92batrue and full disclosuresanction under section 151transfer pricing orderfresh tangible materialsection 148(2)sanctioning authorityfirst proviso to section 147section 151(1)material facts necessary for assessmentspecified domestic transaction

Judgments citing Jivallal Purtapshi v. CIT: 65 TTR 261 (Bom.)

DCIT, CENTRAL CIRCLE-20, DELHI vs. LOTUS HERBALS PVT. LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 2445/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…s wherein the Courts/Tribunal have held that appeal before the Tribunal is not maintainable where assessing officer has accepted the issue in remand report furnished before CIT(A)  Jivallal Purtapshi vs. CIT: 65 TTR 261 (Bom.)  Smt. B. Jayalakshmi vs. ACIT: 407 ITR 212 (Mad.)  ACIT vs. R. P. G.Credit & Capital Lad: ITA. Nos.-4688-4690/Del/2012 (Del. Trib.)  ACIT v. Ansal Housing and Construction Lad ITA No. 3171/Dal/2019 (Del. Trib.) No appeal by Department in AV 2019-20 on this issue Further, similar disallowance on account of payment to suspicious parties, involving some common parties, was made by the AO i…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2023[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…s wherein the Courts/Tribunal have held that appeal before the Tribunal is not maintainable where assessing officer has accepted the issue in remand report furnished before CIT(A)  Jivallal Purtapshi vs. CIT: 65 TTR 261 (Bom.)  Smt. B. Jayalakshmi vs. ACIT: 407 ITR 212 (Mad.)  ACIT vs. R. P. G.Credit & Capital Lad: ITA. Nos.-4688-4690/Del/2012 (Del. Trib.)  ACIT v. Ansal Housing and Construction Lad ITA No. 3171/Dal/2019 (Del. Trib.) No appeal by Department in AV 2019-20 on this issue Further, similar disallowance on account of payment to suspicious parties, involving some common parties, was made by the AO i…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…s wherein the Courts/Tribunal have held that appeal before the Tribunal is not maintainable where assessing officer has accepted the issue in remand report furnished before CIT(A)  Jivallal Purtapshi vs. CIT: 65 TTR 261 (Bom.)  Smt. B. Jayalakshmi vs. ACIT: 407 ITR 212 (Mad.)  ACIT vs. R. P. G.Credit & Capital Lad: ITA. Nos.-4688-4690/Del/2012 (Del. Trib.)  ACIT v. Ansal Housing and Construction Lad ITA No. 3171/Dal/2019 (Del. Trib.) No appeal by Department in AV 2019-20 on this issue Further, similar disallowance on account of payment to suspicious parties, involving some common parties, was made by the AO i…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2442/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…s wherein the Courts/Tribunal have held that appeal before the Tribunal is not maintainable where assessing officer has accepted the issue in remand report furnished before CIT(A)  Jivallal Purtapshi vs. CIT: 65 TTR 261 (Bom.)  Smt. B. Jayalakshmi vs. ACIT: 407 ITR 212 (Mad.)  ACIT vs. R. P. G.Credit & Capital Lad: ITA. Nos.-4688-4690/Del/2012 (Del. Trib.)  ACIT v. Ansal Housing and Construction Lad ITA No. 3171/Dal/2019 (Del. Trib.) No appeal by Department in AV 2019-20 on this issue Further, similar disallowance on account of payment to suspicious parties, involving some common parties, was made by the AO i…

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS P.LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 200/DEL/2023[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…s wherein the Courts/Tribunal have held that appeal before the Tribunal is not maintainable where assessing officer has accepted the issue in remand report furnished before CIT(A)  Jivallal Purtapshi vs. CIT: 65 TTR 261 (Bom.)  Smt. B. Jayalakshmi vs. ACIT: 407 ITR 212 (Mad.)  ACIT vs. R. P. G.Credit & Capital Lad: ITA. Nos.-4688-4690/Del/2012 (Del. Trib.)  ACIT v. Ansal Housing and Construction Lad ITA No. 3171/Dal/2019 (Del. Trib.) No appeal by Department in AV 2019-20 on this issue Further, similar disallowance on account of payment to suspicious parties, involving some common parties, was made by the AO i…

DCIT-42(1)(1), MUMBAI vs. BHARAT RATILAL SHAH, MUMBAI

In the result, the appeal is dismissed

ITA 383/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Mar 2025AY 2018-19

Bench: Justice (Retd.) C.V. Bhadang & Shri B.R. Baskaran: A.Y. : 2018-19

For Appellant: Shri Gaurav BansalFor Respondent: Shri Alok Kumar
Section 143(3)Section 69C

…ed 20.02.2023 iii) ITO-32(2)(1) vs M/s. Liberal Realtors LLP, ITA Nos. 450 & 449/Mum/2021, order dated 17.01.2022 iv) PCIT-1, Kolkata vs Ambition Agencies (P.) Ltd. [2022] 134 taxmann.com 5 (Calcutta) v) Smt. B. Jayalakshmi vs ACIT, Salary Circle-II, Chennai, 407 ITR 212 (Madras) vi) DCIT vs J.A. Infracon (P.) Ltd. [2025] 171 taxmann.com 228 (Ahmedabad-Trib.) vii) DCIT vs Pawan Kumar Kansal, ITA No. 1454/Del/2012 dated 29.10.2014 viii) ACIT vs R.P.G. Credit & Capital Ltd., ITA Nos. 4688 to 4690/Del/2012 dated 07.08.2015 9. We have considered the submissions made. A bare perusal of the impugned order shows that t…

COSMIC INFORMATICS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE - 2, NEW DELHI

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2024[2017-18]Status: DisposedITAT Delhi02 Jan 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…s wherein the Courts/Tribunal have held that appeal before the Tribunal is not maintainable where assessing officer has accepted the issue in remand report furnished before CIT(A)  Jivallal Purtapshi vs. CIT: 65 TTR 261 (Bom.)  Smt. B. Jayalakshmi vs. ACIT: 407 ITR 212 (Mad.)  ACIT vs. R. P. G.Credit & Capital Lad: ITA. Nos.-4688-4690/Del/2012 (Del. Trib.)  ACIT v. Ansal Housing and Construction Lad ITA No. 3171/Dal/2019 (Del. Trib.) No appeal by Department in AV 2019-20 on this issue Further, similar disallowance on account of payment to suspicious parties, involving some common parties, was made by the AO i…

COSMIC INFORMATICS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE - 2, NEW DELHI

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jan 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…s wherein the Courts/Tribunal have held that appeal before the Tribunal is not maintainable where assessing officer has accepted the issue in remand report furnished before CIT(A)  Jivallal Purtapshi vs. CIT: 65 TTR 261 (Bom.)  Smt. B. Jayalakshmi vs. ACIT: 407 ITR 212 (Mad.)  ACIT vs. R. P. G.Credit & Capital Lad: ITA. Nos.-4688-4690/Del/2012 (Del. Trib.)  ACIT v. Ansal Housing and Construction Lad ITA No. 3171/Dal/2019 (Del. Trib.) No appeal by Department in AV 2019-20 on this issue Further, similar disallowance on account of payment to suspicious parties, involving some common parties, was made by the AO i…

ITO (IT)2(1)(1), MUMBAI vs. AJAY RAMCHANDRA CHANDE, MUMBAI

In the result, appeal of the Revenue is dismissed on account of low tax effect

ITA 583/MUM/2020[2011-12]Status: DisposedITAT Mumbai20 Feb 2023AY 2011-12

Bench: Shri Vikas Awasthy & Shri Gagan Goyalvk-Vk-La- 583@Eaqcbz@2020 ¼Fu-Oa- 2011&12½ The Income Tax Officer (International Taxation)-2 (1) (1) Room No.1724, 17Th Floor, Air India Building, Nariman Point ..... Vihykfkhz/Appellant Mumbai-400 021 Cuke Vs. Shri Ajay Ramchandra Chande 603, Sagra Kanya, 7 Bunglows, Andheri West Mumbai-400 061 ..... Izfroknh/Respondent Pan No. Aofpc9895N

For Appellant: Shri Soumendu Kumar Dash izfroknh }kjk@For Respondent: Shri Gaurav Bansal

…d on account of low tax effect. In support of his submissions, the learned Authorised Representative (AR) placed reliance on the decision in the case of Jivatlal Purtapshi vs. CIT, 65 ITR 261 (Bom.) and the decision in the case of Smt. B Jayalakshmi vs. ACIT, 407 ITR 212 (Madras). 5. On merits, the learned AR submits that the assessee had furnished the relevant documents during assessment proceedings in “tapal”. The learned AR referred to P a g e | 4 AJAY RAMCHANDRA CHANDE submissions filed before the AO at page 19 of the paper book which bears the acknowledgment of receipt dated 25/02/2014 from the office of In…

ITO, WARD - 11(3), , KOLKATA vs. M/S. LNB RENEWABLE ENERGY PVT. LTD., , KOLKATA

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

ITA 2011/KOL/2018[2013-14]Status: DisposedITAT Kolkata30 Nov 2022AY 2013-14

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 143(3)Section 250Section 56(2)Section 56(2)(viib)

…hed.  In this regard, the following judicial precedents are brought to your Honor’s notice, wherein, it is settled law that having accepted the valuation report, the appeal of the Revenue is not maintainable and liable to be quashed:  B. Jayalakshmi (2018) (407 ITR 212) (Mad HC) - Page 87-95 of the supplementary paper book  Delight Merchants Pvt. Ltd. (ITA No. 1753/Kol/2017) - Page 96-100 of the supplementary paper book c) Non-applicability of the provisions of S. 56(2)(viib) of the Act  As per the provisions of S. 56(2)(viib) of the Act, if a closely held company issues shares at a premium, which exceeds the…

ACIT 25 (3), MUMBAI vs. PRAVIN VIRAM SATRA, MUMBAI

In the result, appeal of the Revenue in ITA No

ITA 5505/MUM/2018[2010-11]Status: DisposedITAT Mumbai24 Mar 2021AY 2010-11
Section 143(3)Section 40

…he ld CITA grants relief on the ground that in remand report, the ld AO had accepted to the the revenue. Reliance in this regard has been rightly placed by the ld AR on the decision of Hon’ble Madras High Court in the case of B Jayalakshmi vs ACIT reported in 407 ITR 212 (Mad). 2.9. In view of the aforesaid observations in the facts and circumstances of the case and also by respectfully following the judicial precedent relied upon hereinabove, the ground No. 1 raised by the revenue is dismissed. 3. The second issue to be decided in this appeal is as to whether the ld CITA was justified in deleting the disallowa…

ACIT 9(2)(2), MUMBAI vs. CITYGOLD FARMING P.LTD, MUMBAI

ITA 1728/MUM/2018[2010-11]Status: DisposedITAT Mumbai07 Jan 2021AY 2010-11

Bench: Shri M. Balaganesh & Shri Pavan Kumar Gadaleacit – 9(2)(2) Citygold Farming P. Ltd., बनाम/ Room No. 665A, 6Th Floor 6Th Floor, Akruti Trade Vs. Aayakar Bhavan, Mk Road Centre, Road No. 7, Marol, Mumbai. Midc, Andheri (East), Mumbai- 400093 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aafca8865R .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Manjunathaswamy, DR and Shri Vijaykumar SubramanyamFor Respondent: Shri Vijay Mehta, CA and Shri
Section 131(1)Section 133(6)Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ACIT – 9(2)(2) Citygold Farming P. Ltd., बनाम/ Room No. 665A, 6th floor 6th Floor, Akruti Trade Vs. Aayakar Bhavan, MK Road Centre, Road No. 7, Marol, Mumbai. MIDC, Andheri (East), Mumbai- 400093 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAFCA8865R .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri Manjunathaswamy, DR and Shri Vijaykumar Subramanyam ""यथ" क" ओर से/Respondent by : Shri Vijay Mehta, CA and Shri Anuj kisanadwala AR सुनवाई क" ता…

ASST CIT 11(1)(2), MUMBAI vs. SAHASTRA EXPORTS P. LTD, MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 5335/MUM/2017[2009-10]Status: DisposedITAT Mumbai11 Dec 2020AY 2009-10

Bench: Shri Justice P P Bhatt & Shri M. Balaganeshacit-11(1)(2) Vs. M/S. Sahastra Exports Room No.1, Ground Floor Pvt.Ltd. Navkar Plaza, 6Th Floor Aaykar Bhawan, M.K.Marg Mumbai-400 020 Bajaj Road Vile Parle(West) Mumbai-400 056 Pan/Gir No.Aafcs2340R (Appellant) .. (Respondent) Assessee By Shri Nikhil Tiwari, Ar Revenue By Shri V. Vinod Kumar, Dr Date Of Hearing 15/09/2020 Date Of Pronouncement 11/12/2020 आदेश / O R D E R Per M. Balaganesh (A.M): This Appeal In Ita No.5335/Mum/2017 For A.Y.2009-10 Arises Out Of The Order By The Ld. Commissioner Of Income Tax (Appeals)- 18, Mumbai In Appeal No. Cit(A)-18/It-299/Ac-11(1)(2)/14-15 Dated 18/04/2017 (Ld. Cit(A) In Short) Against The Order Of Assessment Passed U/S.143(3) R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As Act) Dated 24/02/2015 By The Ld. Assistant Commissioner Of Income Tax-11(1)(2), Mumbai (Hereinafter Referred To As Ld. Ao).

Section 143(1)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT), ‘G‘ BENCH MUMBAI BEFORE SHRI JUSTICE P P BHATT, PRESIDENT & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ACIT-11(1)(2) Vs. M/s. Sahastra Exports Room No.1, Ground Floor Pvt.Ltd. Navkar Plaza, 6th Floor Aaykar Bhawan, M.K.Marg Mumbai-400 020 Bajaj Road Vile Parle(West) Mumbai-400 056 PAN/GIR No.AAFCS2340R (Appellant) .. (Respondent) Assessee by Shri Nikhil Tiwari, AR Revenue by Shri V. Vinod Kumar, DR Date of Hearing 15/09/2020 Date of Pronouncement 11/12/2020 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.5335/Mum/2017 for A.Y.2009-10 arises out…