M/S SU-RAJ DIAMOND DEALERS PVT. LTD. v. PRINCIPAL COMMISSIONER OF INCOME-TAX IN THE ITAT MUMBAI BENCH

203 TTJ 137Income Tax Appellate Tribunal2020#11259 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 68 Section 10(2A)Section 133(6)Section 139(1)Section 142(1)Section 143(1)Section 143(2)

Issues it is cited on

prejudicial to interest of revenue inadequate enquiry assessment order erroneous lack of enquiry mere change of opinion limited scrutiny malabar industrial child erroneous and prejudicial change of opinion complete scrutiny section 263

Judgments citing M/S SU-RAJ DIAMOND DEALERS PVT. LTD. v. PRINCIPAL COMMISSIONER OF INCOME-TAX IN THE ITAT MUMBAI BENCH

Pavan Vitthal Gaikwad, Mumbai vs. Principal Commissioner of Income Tax, Mumbai

ITA 3527/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Aug 2025AY 2020-21

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri. R. A. Dhyani, CIT DRFor Respondent: None

Section 143(3)Section 144BSection 263Section 263(1)Section 56(2)Section 56(2)(X)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Pavan Vitthal Gaikwad C-704, Nightingle CHS., Opp Try Ice Cream, Behind Saraswat Bank, Mumbai - 400067 [PAN: ANNPG7561J] …………. Appellant Principal Commissioner of Income Tax Vs Room No. 418, Piramal Chamber, Lalbaug, Parel, Mumbai - 400012 …………. Respondent Appearance For the Appellant/Department : None For the Respondent/Assessee : Shri. R. A. Dhyani, CIT DR Date Conclusion of hearing : 25.08.2025 Pronouncement of order : 28.08.2025 O R D E R [ Per Rahul Chaudhary, Judicial…

Abil Realty Pvt. Ltd., Pune vs. ITO, Ward 1(1), Pune

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

ITA 446/PUN/2024[2016-17]Status: DisposedITAT Pune19 Mar 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17 Abil Realty Pvt. Ltd. Ito, Ward 1(1), Pune Abil House, 2 Ganesh Khind Road, Vs. Range Hill Corner, Pune – 411007 Pan: Aaica8531I (Appellant) (Respondent) Assessee By : Shri Sanket M Joshi & Mandar Joshi Department By : Shri Amol Khairnar Cit-Dr Date Of Hearing : 08-01-2025 Date Of Pronouncement : 19-03-2025 O R D E R

For Appellant: Shri Sanket M Joshi & Mandar JoshiFor Respondent: Shri Amol Khairnar CIT-DR

Section 143(1)Section 143(2)Section 2(22)(e)

…. Engineers and Consultants v. PCIT [36 NYPTTJ 602 (Cuttack)] dated 09.05.2022 12. Meena Choudhary v. PCIT [35 NYPTTJ 896 (Raipur)] dated 12.10.2021 13. Balvinder Kumar v. PCIT [187 ITD 454 (Delhi)] dated 10.12.2020 14. Suraj Diamond Dealers (P) Ltd. v. PCIT (203 TTJ 137 (Mumbai)] dated 27.11.2019 16. He accordingly submitted that since the addition made by the Assessing Officer towards deemed dividend u/s 2(22)(e) of the Act is outside the scope of limited scrutiny, therefore, the same should be deleted. 17. So far as the ground challenging the addition on merit is concerned, he submitted that the assessee com…

Vikas Sharma, Durg vs. Income Tax Officer-1(2), Bhilai, Durg

In the result, the assessee's appeal is allowed for statistical purposes in terms of the observations above

ITA 255/RPR/2023[2015-16]Status: DisposedITAT Raipur15 Sept 2023AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 255/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Vikas Sharma Quarter No.6-A, Ruabandha Sector, Bhilai, Dist. Durg-490 006 Pan : Ddcps1720P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Sidharth Parakh &For Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(2)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 255/RPR/2023 "नधा"रण वष" / Assessment Year : 2015-16 Vikas Sharma Quarter No.6-A, Ruabandha Sector, Bhilai, Dist. Durg-490 006 PAN : DDCPS1720P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(2), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : S/shri Sidharth Parakh & Sakshi Gopal Aggarwal, CAs Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 13.09…

Shri Manmohan Singh Kapur, Hoshiarpur vs. Principal Commissioner of Income Tax-1, Jalandhar

In the result, appeal of the assessees in ITA Nos

ITA 68/ASR/2022[2017-18]Status: DisposedITAT Amritsar22 Mar 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Smt. Balwinder Kaur, CIT-DR

Section 115BSection 143Section 143(3)Section 147Section 148Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. No. 66/Asr/2022 Assessment Year: 2017-18 Smt. Harneet Kaur Juneja V. Pr. Commissioner of Income R/o 216 Lajpat Nagar, Tax-1, Jalandhar Jalandhar (Punjab) [PAN: AJBPJ 4673Q] (Appellant) (Respondent) I.T. A. No. 67/Asr/2022 Assessment Year: 2012-13 Sh. Sukhjit Singh V. Pr. Commissioner of Income Village & P.O. Manik Dheri, Tax-1, Jalandhar Hoshiarpur (Punjab) [PAN: BHAPS 9843P] (Appellant) (Respondent) I.T. A. No. 68/Asr/2022 Assessment Year: 2017…

Shri Sukhjit Singh, Hoshiarpur vs. Principal Commissioner of Income Tax-1, Jalandhar

In the result, appeal of the assessees in ITA Nos

ITA 67/ASR/2022[2012-13]Status: DisposedITAT Amritsar22 Mar 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Smt. Balwinder Kaur, CIT-DR

Section 115BSection 143Section 143(3)Section 147Section 148Section 263Section 68

Smt Harneet Kaur Juneja, Jalandhar vs. Principal Commissioner of Income Tax -1, Jalandhar

In the result, appeal of the assessees in ITA Nos

ITA 66/ASR/2022[2017-18]Status: DisposedITAT Amritsar22 Mar 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Smt. Balwinder Kaur, CIT-DR

Section 115BSection 143Section 143(3)Section 147Section 148Section 263Section 68

Avinash Infra Projects Pvt. Ltd., Raipur vs. Dy. Commssioner of Income Tax, Circle-1(1), Raipur

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

ITA 31/RPR/2021[2015-16]Status: DisposedITAT Raipur17 Oct 2022AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.31/Rpr/2021 "नधा"रण वष" / Assessment Year : 2015-16 Avinash Infra Projects Pvt. Ltd. (Private Limited Company) Avinash House, Maruti Business Park, G.E Road, Raipur (C.G.)-492 001. Pan : Aabcj32884H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Amit Malu Jain, ARFor Respondent: Shri P.K Mishra, CIT-DR

Section 143(3)Section 15JSection 263

…vested with him u/s.263 of the Act. Our aforesaid view is fortified by the decision of a co-ordinate Bench of the 15 Avinash Infra Projects (P) Ltd. Vs. DCIT, Circle-1(1), Raipur Tribunal in the case of M/s Su-Raj Diamond Dealers Pvt. Ltd Vs. Pr. CIT, (2020) 203 TTJ 137 ( Mum.) (to which one of us i.e., Judicial Member was a party), wherein it was held as under : “6. We have heard the authorized representatives for both the parties, perused the orders of the lower authorities and the material available on record, as well as the judicial pronouncements relied upon by them. Admittedly, the case of the assessee wa…

Ashok Harkishindas Dayaramani, Mumbai vs. Pr. CIT -1, Thane

Appeal is allowed

ITA 985/MUM/2021[2015-16]Status: DisposedITAT Mumbai19 May 2022AY 2015-16

For Appellant: Shri M. SubramanianFor Respondent: Shri Nikhil Chaudhary

Section 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI PRAMOD KUMAR, VICE PRESIDENT SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Ashok Harkishindas Dayaramani, 2nd Floor, Shiv Lok Apartment, Near Hira Ghat, Ulhasnagar-421003 [PAN: AAZPD5488Q] ……………… Appellant Vs Principal Commissioner of Income Tax-1, Thane, B-Wing, 6th Floor, Ashar I.T. Park, Road No. 16Z, Wagle Industrial Estate, Thane (West)- 400604 …………….… Respondent Appearances For the Appellant/ Assessee : Shri M. Subramanian For the Respondent/Department : Shri Nikhil Chaudhary Date of conclusion of hearing : 22.02.2022 Date of pronouncement of order : 1…

Sandeep P. Parikh, Mumbai vs. Pr. CIT -16, Mumbai

In the result, assessee’s appeal stands allowed

ITA 678/MUM/2021[2015-16]Status: DisposedITAT Mumbai28 Apr 2022AY 2015-16

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalesandeep P. Parikh Vs. Pr. Cit- 16 B-6, Anand Bhavan, Room No. 437, 4Th Bajaj Road, Vile Parle Floor, Aayakar Bhavan, (W), Mumbai – 400056 Mk Road, Mumbai – 400020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajpp8447R Appellant .. Respondent Appellant By : Shri. Pankaj Toprani.Ar Respondent By : Shri Ajay. K. Srivastava.Dr Date Of Hearing 24.03.2022 Date Of Pronouncement 20.04.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Principle Commissioner Of Income Tax (Pr.Cit)-16, Mumbai Passed U/Sec 263 Of The Act, 1961. At The Time Of Hearing, The Ld.Ar Of The Assessee Submitted That There Is A Delay In Filing The Appeal Before The Hon’Ble Tribunal Due To Covid-19 Pandemic. The Assessee Has Filed An Affidavit For Condonation Of Sandeep P. Parikh, Mumbai. Delay & We Find The Facts Mentioned In The Affidavit Are Reasonable & Acceptable. The Ld.Dr Has No Specific Objections. Accordingly, We Condone The Delay & Admit The Appeal.The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri. Pankaj Toprani.ARFor Respondent: Shri Ajay. K. Srivastava.DR

Section 143(1)Section 143(2)Section 143(3)Section 263Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sandeep P. Parikh Vs. Pr. CIT- 16 B-6, Anand Bhavan, Room No. 437, 4th Bajaj Road, Vile Parle Floor, Aayakar bhavan, (W), Mumbai – 400056 MK Road, Mumbai – 400020. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAJPP8447R Appellant .. Respondent Appellant by : Shri. Pankaj Toprani.AR Respondent by : Shri Ajay. K. Srivastava.DR Date of Hearing 24.03.2022 Date of Pronouncement 20.04.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against…