Kishore Kumar v. Deputy Commissioner of Income

52 Taxmann.com 449High Court2014#329 most cited

What is Kishore Kumar v. Deputy Commissioner of Income authority for?

An unretracted admission of undisclosed income made by an assessee in a sworn statement under Section 132(4) during a search and seizure operation forms a valid basis for making additions and levying tax, especially when no books of accounts are maintained.

255

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

B. Kishore Kumar · Section 132(4) statement · undisclosed income admission · search and seizure assessment · unretracted statement · Section 69C addition · no books of accounts · tax levy on admission · Section 153A

Sections most often in play

Section 153ASection 132(4)Section 143(3)Section 132Section 153CSection 142(1)Section 148Section 69C

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)voluntary admissionsection 201(3)section 158baunexplained jewellerysection 150statement under section 132(4)abatement of assessmentsection 70section 158b(b)

Judgments citing Kishore Kumar v. Deputy Commissioner of Income

ACIT, Central Circle-II, Lucknow vs. Rakesh Kumar Pandey, Gonda U.P

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

S R Constructions, Bangalore vs. DCIT, Central Circle-2(2), Bengaluru

ITA 637/BANG/2025[2016-17]Status: DisposedITAT Bangalore18 Nov 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Muthu Shankar,CIT(DR)(ITAT), Bangalore
Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.636, 637/Bang/2025 Assessment Years : 2015-16, 2016-17 M/s. S. R. Constructions, Vs. DCIT, 2A, 2nd Floor, 1-58-4, Sycon Polaris, 8th Central Circle – 2(2), Main RMV Extension, Sadashiva Nagar, Bangalore. Bangalore – 560 080, Karnataka. PAN : AAPFS 9559 R APPELLANT RESPONDENT ITA Nos.768, 769/Bang/2025 Assessment Years : 2015-16, 2016-17 DCIT, Vs. M/s. S. R. Constructions, Central Circle – 2(2), Bangalore – 560 080, Karnataka. Bangalore. PAN : AAPFS 9559 R…

S R Constructions, Bangalore vs. DCIT, Central Circle-2(2), Bangalore

ITA 636/BANG/2025[2015-16]Status: DisposedITAT Bangalore18 Nov 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.636, 637/Bang/2025 Assessment Years : 2015-16, 2016-17 M/s. S. R. Constructions, 2A, 2nd Floor, 1-58-4, Sycon Polaris, 8th Main RMV Extension, Sadashiva Nagar, Bangalore - 560 080, Karnataka. PAN : AAPFS 9559 R APPELLANT Vs. DCIT, Central Circle – 2(2), Bangalore. RESPONDENT ITA Nos.768, 769/Bang/2025 Assessment Years : 2015-16, 2016-17 DCIT, Central Circle – 2(2), Bangalore. APPELLANT Vs. M/s. S. R. Constructions, Bangalore - 560 080, Karnataka.…

Jayaram Reddy Boopesh Reddy, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(4), Bengaluru

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

ITA 711/BANG/2025[2021-22]Status: DisposedITAT Bangalore09 Oct 2025AY 2021-22

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.705-711/Bang/2025 Assessment Year: 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2020 -21 & 2021-22. Shri Jayarama Reddy Boopesh Reddy, Vs. The Dy. Commissioner of No.61, Bren Balavana, 5th A Block, Income Tax, Koramangala, Central Circle – 2(4), Bangalore – 560 095. Bangalore. PAN – AGAPB 1359 F APPELLANT RESPONDENT Assessee by : Shri Bharat, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 07.08.2025 Date of Pronouncement : 09.10.2025…

Jayarama Reddy Boopesh Reddy, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(4), Bengaluru

ITA 710/BANG/2025[2020-21]Status: DisposedITAT Bangalore09 Oct 2025AY 2020-21

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.705-711/Bang/2025 Assessment Year: 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2020 -21 & 2021-22. Shri Jayarama Reddy Boopesh Reddy, No.61, Bren Balavana, 5th A Block, Koramangala, Bangalore - 560 095. PAN – AGAPB 1359 F APPELLANT Vs. The Dy. Commissioner of Income Tax, Central Circle – 2(4), Bangalore. RESPONDENT Assessee by : Shri Bharat, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 07.08.2025 Date of Pronouncement : 09.10.2025 ORD…

Jayarama Reddy Boopesh Reddy, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(4), Bengaluru

ITA 709/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Oct 2025AY 2018-19

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.705-711/Bang/2025 Assessment Year: 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2020 -21 & 2021-22. Shri Jayarama Reddy Boopesh Reddy, Vs. The Dy. Commissioner of No.61, Bren Balavana, 5th A Block, Income Tax, Koramangala, Central Circle – 2(4), Bangalore - 560 095. Bangalore. PAN – AGAPB 1359 F APPELLANT RESPONDENT Assessee by : Shri Bharat, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 07.08.2025 Date of Pronouncement : 09.10.2025 ORD…

Jayarama Reddy Boopesh Reddy, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(4), Bengaluru

ITA 708/BANG/2025[2016-17]Status: DisposedITAT Bangalore09 Oct 2025AY 2016-17

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.705-711/Bang/2025 Assessment Year: 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2020 -21 & 2021-22. Shri Jayarama Reddy Boopesh Reddy, No.61, Bren Balavana, 5th A Block, Koramangala, Bangalore - 560 095. PAN – AGAPB 1359 F APPELLANT Vs. The Dy. Commissioner of Income Tax, Central Circle – 2(4), Bangalore. RESPONDENT Assessee by : Shri Bharat, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 07.08.2025 Date of Pronouncement : 09.10.2025…

Jayarama Reddy Boopesh Reddy, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle 2(4), Bengaluru

ITA 706/BANG/2025[2014-15]Status: DisposedITAT Bangalore09 Oct 2025AY 2014-15

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.705-711/Bang/2025 Assessment Year: 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2020 -21 & 2021-22. Shri Jayarama Reddy Boopesh Reddy, No.61, Bren Balavana, 5th A Block, Koramangala, Bangalore - 560 095. Vs. The Dy. Commissioner of Income Tax, Central Circle – 2(4), Bangalore. PAN – AGAPB 1359 F APPELLANT RESPONDENT Assessee by : Shri Bharat, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 07.08.2025 Date of Pronouncement : 09.10.2025 ORD…

Jayarama Reddy Boopesh Reddy, Bengaluru vs. Deputy Commissioner of Income Tax Central Cirlce-2(4), Bengaluru

ITA 705/BANG/2025[2013-14]Status: DisposedITAT Bangalore09 Oct 2025AY 2013-14

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.705-711/Bang/2025 Assessment Year: 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2020 -21 & 2021-22. Shri Jayarama Reddy Boopesh Reddy, No.61, Bren Balavana, 5th A Block, Koramangala, Bangalore - 560 095. Vs. The Dy. Commissioner of Income Tax, Central Circle – 2(4), Bangalore. PAN – AGAPB 1359 F APPELLANT RESPONDENT Assessee by : Shri Bharat, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 07.08.2025 Date of Pronouncement : 09.10.2025 ORD…

Sh. Sanjay Jain, New Delhi vs. DCIT, New Delhi

ITA 2765/DEL/2014[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma[Assessment Year: 2011-12] Shri Sanjay Jain, Dcit, Cc-01, I-42, Ashok Vihar, Phase-1, New Delhi New Delhi-110052 Vs Pan-Aagpj1372G Assessee Revenue Assessee By Shri Rajiv Saxena, Adv. Ms. Sumangla Saxena, Adv. Shri Shyam Sunder, Adv. & Shri Dishant Seth, Adv. Revenue By Ms. Monika Dhami, Cit-Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 29.09.2025

Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [Assessment Year: 2011-12] Shri Sanjay Jain, DCIT, CC-01, I-42, Ashok Vihar, Phase-1, New Delhi New Delhi-110052 Vs PAN-AAGPJ1372G Assessee Revenue Assessee by Shri Rajiv Saxena, Adv. Ms. Sumangla Saxena, Adv. Shri Shyam Sunder, Adv. & Shri Dishant Seth, Adv. Revenue by Ms. Monika Dhami, CIT-DR Date of Hearing 17.07.2025 Date of Pronouncement 29.09.2025 ORDER PER ANUBHAV SHARMA, JM, This appeal by the assessee is directed against the order of the Ld. Commis…

Deputy Commissioner of Income Tax, Chennai vs. Mohanlal Jewellers Private Limited, Chennai

In the result, all the all the appeals filed by the assessee is is partly allowed

ITA 1396/CHNY/2025[2020-21]Status: DisposedITAT Chennai26 Sept 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 153A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस.आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.1178 to 1182/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2021-22 v. M/s. Mohanlal Jewellers Pvt. Ltd., The DCIT, Old No.68-69, NSC Bose Road, Central Circle-3(3), Sowcarpet, Chennai. Chennai-600 001. [PAN: AAFCM 9906 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos.1393 to 1397/Chny/2025 िनधा"रणवष"/Assessment Years: 2…

Deputy Commissioner of Income Tax, Chennai vs. Mohanlal Jewellers Private Limited, Chennai

ITA 1395/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 Sept 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण, ‘ए’ यायपीठ, चेई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI ी एबी टी. वक, ाियक सदएवं ी एस.आर. रघुनाथा, लेखा सद के सम BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.1178 to 1182/Chny/2025 िनधारणवष/Assessment Years: 2017-18 to 2021-22 M/s. Mohanlal Jewellers Pvt. Ltd., Old No.68-69, NSC Bose Road, Sowcarpet, Chennai-600 001. v. The DCIT, Central Circle-3(3), Chennai. [PAN: AAFCM 9906 M] (अपीलाथ/Appellant) (यथ/Respondent) आयकरअपीलसं./ITA Nos.1393 to 1397/Chny/2025 िनधारणवष/Assessment Years: 2017-18 to 2021-22…

Deputy Commissioner of Income Tax, Chennai vs. Mohanlal Jewellers Private Limited, Chennai

ITA 1394/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Sept 2025AY 2018-19
For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण, ‘ए’ यायपीठ, चेई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1178 to 1182/Chny/2025 & आयकर अपील सं./ITA Nos.1393 to 1397/Chny/2025 िनधारण वष / Assessment Years: 2017-18 to 2021-22 M/s. Mohanlal Jewellers Pvt. Ltd., Old No.68-69, NSC Bose Road, Sowcarpet, Chennai-600 001. [PAN: AAFCM 9906 M] (अपीलाथ / Appellant) v. The DCIT, Central Circle-3(3), Chennai. (यथ / Respondent) आयकर अपील सं./ITA Nos.1178 to 1182/Chny/2025 & आयकर अपील सं./ITA Nos.1393 to 1397/Chny/2025 िनधारण…

Mohanlal Jewellers Pvt. Ltd., Chennai vs. DCIT, Central Circle-3(3), Chennai

ITA 1180/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 Sept 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकरअपीलसं./Ita Nos.1178 To 1182/Chny/2025 िनधारणवष/Assessment Years: 2017-18 To 2021-22 M/S. Mohanlal Jewellers Pvt. Ltd., Old No.68-69, Nsc Bose Road, Sowcarpet, Chennai-600 001. V. The Dcit, Central Circle-3(3), Chennai. [Pan: Aafcm 9906 M] (अपीलाथ/Appellant) (यथ/Respondent) आयकरअपीलसं./Ita Nos.1393 To 1397/Chny/2025 िनधारणवष/Assessment Years: 2017-18 To 2021-22 The Dcit, Central Circle-3(3), Chennai. V. M/S. Mohanlal Jewellers Pvt. Ltd., Old No.68-69, Nsc Bose Road, Sowcarpet, Chennai-600 001. [Pan: Aafcm 9906 M] (अपीलाथ/Appellant) (यथ/Respondent) Assessee By : Mr. D. Anand, Advocate Department By : Ms. E. Pavuna Sundari, Cit सुनवाई क तारीख/Date Of Hearing : 05.08.2025 घोषणा क तारीख /Date Of Pronouncement : 26.09.2025

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 132Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, ‘ए’ यायपीठ, चेई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री एबी टी. वक, ाियक सदएवं श्री एस.आर. रघुनाथा, लेखा सद के सम BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.1178 to 1182/Chny/2025 िनधारणवष/Assessment Years: 2017-18 to 2021-22 M/s. Mohanlal Jewellers Pvt. Ltd., Old No.68-69, NSC Bose Road, Sowcarpet, Chennai-600 001. v. The DCIT, Central Circle-3(3), Chennai. [PAN: AAFCM 9906 M] (अपीलाथ/Appellant) (यथ/Respondent) आयकरअपीलसं./ITA Nos.1393 to 1397/Chny/2025 िनधारणवष/Assessment Years: 2017-18 to 2021-22…

ACIT., Central Circle-2(2), Hyderabad vs. Sri Aditya Homes Private Limited, Hyderabad

In the result the appeal I

ITA 98/HYD/2025[2013-14]Status: DisposedITAT Hyderabad06 Aug 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Sl. Appealed No. I.T.(S.S.) A. Nos. Name of against the Appellant / Name of A.Y. Order dated Cross of the Respondent Objector CIT(A)-12, Hyderabad 2013-14 1. 262/Hyd./2025 Sri Aditya Order Dated 2016-17 2. 265/Hyd./2025 Homes The ACIT, 29.11.2024 2017-18 3. 266/Hyd./2025 Private Central Circle- Limited, 2(2), 2014-15 4. 263/Hyd./2025 Order Dated HYDERABAD. HYDERABAD. 2015-16 5. 264/Hyd./2025 PIN - 500 034 04.12.2024 PIN – 500 004 2018-19 6. 267/Hyd./2025 PAN AAFC…

ACIT I/C ITO - 22(2)(1), Mumbai, Piramal Chambers, Lalbaug vs. Naresh Manakchand Jain, Prabhadevi, Mumbai

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

ITA 1604/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 May 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Suchek Anchaliya, Ld. A.RFor Respondent: Shri Rakesh Ranjan, Ld. D.R
Section 153ASection 201Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA Nos.1578, 1579, 1580, 1581 & 1604/M/2025 Assessment Years: 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 ACIT i/c ITO-22(2)(1), Mr. Naresh Manakchand Office of the ACIT i/c ITO- Jain, 1201, 12th Floor Sumer 22(2)(1), Room No.312, 3rd Floor, Trinity Tower 1, Vs. Piramal Chambers, New Prabhadevi Road near Lalbaug, Mumbai – 400 012 Samna Press, Prabhadevi, Mumbai – 400 025 PAN: AACPJ9811A (Appellant) (Respondent) Present for: Assessee by : Shri Suche…

ACIT I/C ITO - 22(2)(1), Mumbai, Piramal Chambers, Lalbaug vs. Naresh Manakchand Jain, Prabhadevi, Mumbai

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

ITA 1581/MUM/2025[2016-17]Status: DisposedITAT Mumbai23 May 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Suchek Anchaliya, Ld. A.RFor Respondent: Shri Rakesh Ranjan, Ld. D.R
Section 153ASection 201Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA Nos.1578, 1579, 1580, 1581 & 1604/M/2025 Assessment Years: 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 ACIT i/c ITO-22(2)(1), Mr. Naresh Manakchand Office of the ACIT i/c ITO- Jain, 1201, 12th Floor Sumer 22(2)(1), Room No.312, 3rd Floor, Trinity Tower 1, Vs. Piramal Chambers, New Prabhadevi Road near Lalbaug, Mumbai – 400 012 Samna Press, Prabhadevi, Mumbai – 400 025 PAN: AACPJ9811A (Appellant) (Respondent) Present for: Assessee by : Shri Suche…

ACIT I/C ITO - 22(2)(1), Mumbai, Piramal Chambers, Lalbaug vs. Naresh Manakchand Jain, Prabhadevi, Mumbai

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

ITA 1580/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 May 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Suchek Anchaliya, Ld. A.RFor Respondent: Shri Rakesh Ranjan, Ld. D.R
Section 153ASection 201Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA Nos.1578, 1579, 1580, 1581 & 1604/M/2025 Assessment Years: 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 ACIT i/c ITO-22(2)(1), Mr. Naresh Manakchand Office of the ACIT i/c ITO- Jain, 1201, 12th Floor Sumer 22(2)(1), Room No.312, 3rd Floor, Trinity Tower 1, Vs. Piramal Chambers, New Prabhadevi Road near Lalbaug, Mumbai – 400 012 Samna Press, Prabhadevi, Mumbai – 400 025 PAN: AACPJ9811A (Appellant) (Respondent) Present for: Assessee by : Shri Suche…