Lalchand Gopaldas v. CIT

48 ITR 324High Court#3926 most cited

What is Lalchand Gopaldas v. CIT authority for?

Income-tax authorities cannot assess mere receipts as income unless they have sufficient material to justify that the receipt is indeed income. They must prove a receipt is income before assessing it.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2025.

Also referred to as

Lalchand Gopaldas v. CIT · 48 ITR 324 · receipt vs income · assessable income · material for assessment · onus of proof · income tax assessment · assessment without material · Allahabad High Court

Sections most often in play

Section 119Section 131Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 292C

Issues it is cited on

illegal paymentsection 65b(4)explanation to section 37section 153(a)section 114project completion methodsection 80ib(10)weighted deductionprohibited by lawsection 35(2ab)section 65bsection 30

Judgments citing Lalchand Gopaldas v. CIT

DCIT, Central Circle- 1(3), Pune, Income Tax vs. Garware Technical Fibres Limited, Maharashtra

ITA 1831/PUN/2024[2017-18]Status: DisposedITAT Pune09 Jan 2025AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And
Section 131Section 132Section 139Section 143(2)Section 153A

…the department relies on the seized records for estimating undisclosed income, there is no reason why the expenditure stated therein should be disbelieved. 33. Referring to the decision of Hon'ble Allahabad High Court in the case of Lalchand Gopaldas vs. CIT 48 ITR 324 (All) she submitted that the Hon'ble High Court in the said decision has held that under the Income Tax Act only income is assessable and not a mere receipt. It has been held that income tax authorities cannot assess all receipts; they can assess only those receipts that amount to income, it follows that before they assess a receipt, they must fi…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1703/PUN/2024[2020-21]Status: DisposedITAT Pune09 Jan 2025AY 2020-21

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…the department relies on the seized records for estimating undisclosed income, there is no reason why the expenditure stated therein should be disbelieved. 33. Referring to the decision of Hon’ble Allahabad High Court in the case of Lalchand Gopaldas vs. CIT 48 ITR 324 (All) she submitted that the Hon’ble High Court in the said decision has held that under the Income Tax Act only income is assessable and not a mere receipt. It has been held that 23 ITA.Nos.1696 to 1703/PUN./2024 income tax authorities cannot assess all receipts; they can assess only those receipts that amount to income, it follows that before th…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

ITA 1702/PUN/2024[2019-20]Status: DisposedITAT Pune09 Jan 2025AY 2019-20

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And
Section 131Section 132Section 139Section 143(2)Section 153A

…the department relies on the seized records for estimating undisclosed income, there is no reason why the expenditure stated therein should be disbelieved. 33. Referring to the decision of Hon'ble Allahabad High Court in the case of Lalchand Gopaldas vs. CIT 48 ITR 324 (All) she submitted that the Hon'ble High Court in the said decision has held that under the Income Tax Act only income is assessable and not a mere receipt. It has been held that income tax authorities cannot assess all receipts; they can assess only those receipts that amount to income, it follows that before they assess a receipt, they must fin…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

ITA 1701/PUN/2024[2018-19]Status: DisposedITAT Pune09 Jan 2025AY 2018-19

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

Section 131Section 132Section 139Section 143(2)Section 153A

…the department relies on the seized records for estimating undisclosed income, there is no reason why the expenditure stated therein should be disbelieved. 33. Referring to the decision of Hon'ble Allahabad High Court in the case of Lalchand Gopaldas vs. CIT 48 ITR 324 (All) she submitted that the Hon'ble High Court in the said decision has held that under the Income Tax Act only income is assessable and not a mere receipt. It has been held that income tax authorities cannot assess all receipts; they can assess only those receipts that amount to income, it follows that before they assess a receipt, they must fin…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1700/PUN/2024[2017-18]Status: DisposedITAT Pune09 Jan 2025AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…the department relies on the seized records for estimating undisclosed income, there is no reason why the expenditure stated therein should be disbelieved. 33. Referring to the decision of Hon’ble Allahabad High Court in the case of Lalchand Gopaldas vs. CIT 48 ITR 324 (All) she submitted that the Hon’ble High Court in the said decision has held that under the Income Tax Act only income is assessable and not a mere receipt. It has been held that 23 ITA.Nos.1696 to 1703/PUN./2024 income tax authorities cannot assess all receipts; they can assess only those receipts that amount to income, it follows that before th…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1699/PUN/2024[2016-17]Status: DisposedITAT Pune09 Jan 2025AY 2016-17

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…the department relies on the seized records for estimating undisclosed income, there is no reason why the expenditure stated therein should be disbelieved. 33. Referring to the decision of Hon’ble Allahabad High Court in the case of Lalchand Gopaldas vs. CIT 48 ITR 324 (All) she submitted that the Hon’ble High Court in the said decision has held that under the Income Tax Act only income is assessable and not a mere receipt. It has been held that 23 ITA.Nos.1696 to 1703/PUN./2024 income tax authorities cannot assess all receipts; they can assess only those receipts that amount to income, it follows that before th…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1698/PUN/2024[2015-16]Status: DisposedITAT Pune09 Jan 2025AY 2015-16

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…the department relies on the seized records for estimating undisclosed income, there is no reason why the expenditure stated therein should be disbelieved. 33. Referring to the decision of Hon’ble Allahabad High Court in the case of Lalchand Gopaldas vs. CIT 48 ITR 324 (All) she submitted that the Hon’ble High Court in the said decision has held that under the Income Tax Act only income is assessable and not a mere receipt. It has been held that 23 ITA.Nos.1696 to 1703/PUN./2024 income tax authorities cannot assess all receipts; they can assess only those receipts that amount to income, it follows that before th…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1697/PUN/2024[2014-15]Status: DisposedITAT Pune09 Jan 2025AY 2014-15

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…the department relies on the seized records for estimating undisclosed income, there is no reason why the expenditure stated therein should be disbelieved. 33. Referring to the decision of Hon’ble Allahabad High Court in the case of Lalchand Gopaldas vs. CIT 48 ITR 324 (All) she submitted that the Hon’ble High Court in the said decision has held that under the Income Tax Act only income is assessable and not a mere receipt. It has been held that 23 ITA.Nos.1696 to 1703/PUN./2024 income tax authorities cannot assess all receipts; they can assess only those receipts that amount to income, it follows that before th…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

ITA 1696/PUN/2024[2013-14]Status: DisposedITAT Pune09 Jan 2025AY 2013-14

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And
Section 131Section 132Section 139Section 143(2)Section 153A

…the department relies on the seized records for estimating undisclosed income, there is no reason why the expenditure stated therein should be disbelieved. 33. Referring to the decision of Hon'ble Allahabad High Court in the case of Lalchand Gopaldas vs. CIT 48 ITR 324 (All) she submitted that the Hon'ble High Court in the said decision has held that under the Income Tax Act only income is assessable and not a mere receipt. It has been held that income tax authorities cannot assess all receipts; they can assess only those receipts that amount to income, it follows that before they assess a receipt, they must fin…

M/S Eagle Infra India Limited, Mumbai vs. ACIT, Central Circle-4, Mumbai

In the result, appeals of assess

ITA 2401/MUM/2022[2018-19]Status: DisposedITAT Mumbai28 Aug 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 2212 To 2214/Mum/2022 Assessment Year: 2015-16 To 2017-18 Acit, Central Circle-4, M/S Eagle Infra India Ltd., Room No. 9, A-Wing, 6Th Barrack No. 758, Room No. 16, Vs. Floor, Ashar I.T. Park, Road, Eagle Nest Building, Behind 16-Z Wagle Industrial Chopra Court, Ulhasnagar Estate, Thane (W)-400604. 421003. Pan No. Aacce 7247 G Appellant Respondent

For Appellant: Mr. M SubramnianFor Respondent: Mr. Sanjay Deshmukh, CIT-DR
Section 13Section 132Section 143(2)Section 153A

…e could be taxed. In support of the contention, the learned counsel relied on following decisions: the contention, the learned counsel relied on following decisions the contention, the learned counsel relied on following decisions i) Lalchand Gopaldas Vs CIT 48 ITR 324 (All) i) Lalchand Gopaldas Vs CIT 48 ITR 324 (All) ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 iii) CIT vs Gurubachan Singh Juneja iii) CIT vs Gurubachan Singh Juneja 302 ITR 63 (Guj) 302 ITR 63 (Guj) 7.2 Secondly, the learned ,…

M/S Eagle Infra India Limited, Mumbai vs. ACIT, Central Circle-4, Mumbai

In the result, appeals of assess

ITA 2400/MUM/2022[2017-18]Status: DisposedITAT Mumbai28 Aug 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 2212 To 2214/Mum/2022 Assessment Year: 2015-16 To 2017-18 Acit, Central Circle-4, M/S Eagle Infra India Ltd., Room No. 9, A-Wing, 6Th Barrack No. 758, Room No. 16, Vs. Floor, Ashar I.T. Park, Road, Eagle Nest Building, Behind 16-Z Wagle Industrial Chopra Court, Ulhasnagar Estate, Thane (W)-400604. 421003. Pan No. Aacce 7247 G Appellant Respondent

For Appellant: Mr. M SubramnianFor Respondent: Mr. Sanjay Deshmukh, CIT-DR
Section 13Section 132Section 143(2)Section 153A

…e could be taxed. In support of the contention, the learned counsel relied on following decisions: the contention, the learned counsel relied on following decisions the contention, the learned counsel relied on following decisions i) Lalchand Gopaldas Vs CIT 48 ITR 324 (All) i) Lalchand Gopaldas Vs CIT 48 ITR 324 (All) ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 iii) CIT vs Gurubachan Singh Juneja iii) CIT vs Gurubachan Singh Juneja 302 ITR 63 (Guj) 302 ITR 63 (Guj) 7.2 Secondly, the learned ,…

M/S Eagle Infra India Limited, Mumbai vs. ACIT, Central Circle-4, Mumbai

In the result, appeals of assess

ITA 2399/MUM/2022[2016-17]Status: DisposedITAT Mumbai28 Aug 2023AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 2212 To 2214/Mum/2022 Assessment Year: 2015-16 To 2017-18 Acit, Central Circle-4, M/S Eagle Infra India Ltd., Room No. 9, A-Wing, 6Th Barrack No. 758, Room No. 16, Vs. Floor, Ashar I.T. Park, Road, Eagle Nest Building, Behind 16-Z Wagle Industrial Chopra Court, Ulhasnagar Estate, Thane (W)-400604. 421003. Pan No. Aacce 7247 G Appellant Respondent

For Appellant: Mr. M SubramnianFor Respondent: Mr. Sanjay Deshmukh, CIT-DR
Section 13Section 132Section 143(2)Section 153A

…e could be taxed. In support of the contention, the learned counsel relied on following decisions: the contention, the learned counsel relied on following decisions the contention, the learned counsel relied on following decisions i) Lalchand Gopaldas Vs CIT 48 ITR 324 (All) i) Lalchand Gopaldas Vs CIT 48 ITR 324 (All) ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 iii) CIT vs Gurubachan Singh Juneja iii) CIT vs Gurubachan Singh Juneja 302 ITR 63 (Guj) 302 ITR 63 (Guj) 7.2 Secondly, the learned ,…

M/S Eagle Infra India Limited, Mumbai vs. ACIT, Central Circle-4, Mumbai

In the result, appeals of assess

ITA 2398/MUM/2022[2015-16]Status: DisposedITAT Mumbai28 Aug 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 2212 To 2214/Mum/2022 Assessment Year: 2015-16 To 2017-18 Acit, Central Circle-4, M/S Eagle Infra India Ltd., Room No. 9, A-Wing, 6Th Barrack No. 758, Room No. 16, Vs. Floor, Ashar I.T. Park, Road, Eagle Nest Building, Behind 16-Z Wagle Industrial Chopra Court, Ulhasnagar Estate, Thane (W)-400604. 421003. Pan No. Aacce 7247 G Appellant Respondent

For Appellant: Mr. M SubramnianFor Respondent: Mr. Sanjay Deshmukh, CIT-DR
Section 13Section 132Section 143(2)Section 153A

…e could be taxed. In support of the contention, the learned counsel relied on following decisions: the contention, the learned counsel relied on following decisions the contention, the learned counsel relied on following decisions i) Lalchand Gopaldas Vs CIT 48 ITR 324 (All) i) Lalchand Gopaldas Vs CIT 48 ITR 324 (All) ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 iii) CIT vs Gurubachan Singh Juneja iii) CIT vs Gurubachan Singh Juneja 302 ITR 63 (Guj) 302 ITR 63 (Guj) 7.2 Secondly, the learned ,…

M/S Eagle Infra India Limited, Mumbai vs. ACIT, Central Circle-4, Mumbai

In the result, appeals of assess

ITA 2397/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Aug 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 2212 To 2214/Mum/2022 Assessment Year: 2015-16 To 2017-18 Acit, Central Circle-4, M/S Eagle Infra India Ltd., Room No. 9, A-Wing, 6Th Barrack No. 758, Room No. 16, Vs. Floor, Ashar I.T. Park, Road, Eagle Nest Building, Behind 16-Z Wagle Industrial Chopra Court, Ulhasnagar Estate, Thane (W)-400604. 421003. Pan No. Aacce 7247 G Appellant Respondent

For Appellant: Mr. M SubramnianFor Respondent: Mr. Sanjay Deshmukh, CIT-DR
Section 13Section 132Section 143(2)Section 153A

…e could be taxed. In support of the contention, the learned counsel relied on following decisions: the contention, the learned counsel relied on following decisions the contention, the learned counsel relied on following decisions i) Lalchand Gopaldas Vs CIT 48 ITR 324 (All) i) Lalchand Gopaldas Vs CIT 48 ITR 324 (All) ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 iii) CIT vs Gurubachan Singh Juneja iii) CIT vs Gurubachan Singh Juneja 302 ITR 63 (Guj) 302 ITR 63 (Guj) 7.2 Secondly, the learned ,…

ACIT, Cenral Circle-4, Thane vs. M/S Eagle Infra India Limited, Mumbai

In the result, appeals of assess

ITA 2214/MUM/2022[2017-2018]Status: DisposedITAT Mumbai28 Aug 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 2212 To 2214/Mum/2022 Assessment Year: 2015-16 To 2017-18 Acit, Central Circle-4, M/S Eagle Infra India Ltd., Room No. 9, A-Wing, 6Th Barrack No. 758, Room No. 16, Vs. Floor, Ashar I.T. Park, Road, Eagle Nest Building, Behind 16-Z Wagle Industrial Chopra Court, Ulhasnagar Estate, Thane (W)-400604. 421003. Pan No. Aacce 7247 G Appellant Respondent

For Appellant: Mr. M SubramnianFor Respondent: Mr. Sanjay Deshmukh, CIT-DR
Section 13Section 132Section 143(2)Section 153A

…e could be taxed. In support of the contention, the learned counsel relied on following decisions: the contention, the learned counsel relied on following decisions the contention, the learned counsel relied on following decisions i) Lalchand Gopaldas Vs CIT 48 ITR 324 (All) i) Lalchand Gopaldas Vs CIT 48 ITR 324 (All) ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 iii) CIT vs Gurubachan Singh Juneja iii) CIT vs Gurubachan Singh Juneja 302 ITR 63 (Guj) 302 ITR 63 (Guj) 7.2 Secondly, the learned ,…

ACIT, Central Circle-4, Mumbai vs. Mm/S Eagle Infra India Limited, Mumbai

In the result, appeals of assess

ITA 2213/MUM/2022[2016-2017]Status: DisposedITAT Mumbai28 Aug 2023AY 2016-2017

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 2212 To 2214/Mum/2022 Assessment Year: 2015-16 To 2017-18 Acit, Central Circle-4, M/S Eagle Infra India Ltd., Room No. 9, A-Wing, 6Th Barrack No. 758, Room No. 16, Vs. Floor, Ashar I.T. Park, Road, Eagle Nest Building, Behind 16-Z Wagle Industrial Chopra Court, Ulhasnagar Estate, Thane (W)-400604. 421003. Pan No. Aacce 7247 G Appellant Respondent

For Appellant: Mr. M SubramnianFor Respondent: Mr. Sanjay Deshmukh, CIT-DR
Section 13Section 132Section 143(2)Section 153A

…e could be taxed. In support of the contention, the learned counsel relied on following decisions: the contention, the learned counsel relied on following decisions the contention, the learned counsel relied on following decisions i) Lalchand Gopaldas Vs CIT 48 ITR 324 (All) i) Lalchand Gopaldas Vs CIT 48 ITR 324 (All) ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 iii) CIT vs Gurubachan Singh Juneja iii) CIT vs Gurubachan Singh Juneja 302 ITR 63 (Guj) 302 ITR 63 (Guj) 7.2 Secondly, the learned ,…

ACIT, Central Circle-4, Mumbai vs. M/S Eagle Infra India Limited, Mumbai

In the result, appeals of assess

ITA 2212/MUM/2022[2015-2016]Status: DisposedITAT Mumbai28 Aug 2023AY 2015-2016

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 2212 To 2214/Mum/2022 Assessment Year: 2015-16 To 2017-18 Acit, Central Circle-4, M/S Eagle Infra India Ltd., Room No. 9, A-Wing, 6Th Barrack No. 758, Room No. 16, Vs. Floor, Ashar I.T. Park, Road, Eagle Nest Building, Behind 16-Z Wagle Industrial Chopra Court, Ulhasnagar Estate, Thane (W)-400604. 421003. Pan No. Aacce 7247 G Appellant Respondent

For Appellant: Mr. M SubramnianFor Respondent: Mr. Sanjay Deshmukh, CIT-DR
Section 13Section 132Section 143(2)Section 153A

…e could be taxed. In support of the contention, the learned counsel relied on following decisions: the contention, the learned counsel relied on following decisions the contention, the learned counsel relied on following decisions i) Lalchand Gopaldas Vs CIT 48 ITR 324 (All) i) Lalchand Gopaldas Vs CIT 48 ITR 324 (All) ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 ii) DCIT Vs Panna Corporation TA No. 323 & 325 of 2000 iii) CIT vs Gurubachan Singh Juneja iii) CIT vs Gurubachan Singh Juneja 302 ITR 63 (Guj) 302 ITR 63 (Guj) 7.2 Secondly, the learned ,…

DCIT Central Circle-3, Thane vs. Moreshwar Krushna Baria, Thane

ITA 2218/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Jun 2023AY 2014-15

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos.1961, 1962, 1963, 1964, 1965 & 1966/M/2022 Assessment Years: 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 Mr. Moreshwar Krushna ACIT, Central Circle-3, Baria, Thane 6th Floor, A-Wing, B-11/12, Sheetal Apartments, Ashar IT Park, Vs. Chalpeth Road, Road No.16Z, Post Agashi, Tal Vasai, Wagle Estate, Dist. Thane, Thane (W)-400 604 Maharashtra – 401 301 PAN: ABSPB1365N (Appellant) (Respondent) ITA Nos.2217 & 2218/M/2022 Assessment Years: 2013-14 & 2014-15 D…

DCIT Central Circle-3, Thane vs. Moreshwar Krushna Baria, Thane

ITA 2217/MUM/2022[2013-14]Status: DisposedITAT Mumbai28 Jun 2023AY 2013-14

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos.1961, 1962, 1963, 1964, 1965 & 1966/M/2022 Assessment Years: 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 Mr. Moreshwar Krushna ACIT, Central Circle-3, Baria, Thane 6th Floor, A-Wing, B-11/12, Sheetal Apartments, Ashar IT Park, Vs. Chalpeth Road, Road No.16Z, Post Agashi, Tal Vasai, Wagle Estate, Dist. Thane, Thane (W)-400 604 Maharashtra – 401 301 PAN: ABSPB1365N (Appellant) (Respondent) ITA Nos.2217 & 2218/M/2022 Assessment Years: 2013-14 & 2014-15 D…

Moreshwar Krushna Baria, Thane vs. Asst Comm of Income Tax Central Circle-3, Thane

ITA 1966/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Jun 2023AY 2014-15

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos.1961, 1962, 1963, 1964, 1965 & 1966/M/2022 Assessment Years: 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 Mr. Moreshwar Krushna ACIT, Central Circle-3, Baria, Thane 6th Floor, A-Wing, B-11/12, Sheetal Apartments, Ashar IT Park, Vs. Chalpeth Road, Road No.16Z, Post Agashi, Tal Vasai, Wagle Estate, Dist. Thane, Thane (W)-400 604 Maharashtra – 401 301 PAN: ABSPB1365N (Appellant) (Respondent) ITA Nos.2217 & 2218/M/2022 Assessment Years: 2013-14 & 2014-15 D…

Lalchand Gopaldas v. CIT (48 ITR 324) — Cited in 30 Judgments | BharatTax