Mahesh Kumar Gupta v. ACIT

151 Taxmann.com 339Income Tax Appellate Tribunal2023#6065 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 68Section 115BBESection 143(3)Section 145(3)Section 133(6)Section 69ASection 143(1)Section 131

Issues it is cited on

addition under section 68section 145(3)addition u/s 68rejection of books of accountsection 115bbdouble taxationsection 115bsection 145unexplained cash creditsection 115bbesection 44absection 115

Judgments citing Mahesh Kumar Gupta v. ACIT

M/S HOUSTON TOURS AND TRAVELS,MUMBAI vs. CENTRAL CIRCLE 2(2), MUMBAI , AAYKAR BHAVAN

In the result, the appeal of the assessee is allowed

ITA 5906/MUM/2025[2017-18]Status: DisposedITAT Mumbai25 Feb 2026AY 2017-18

Bench: Shri Sandeep Gosain & Shri Bijayananda Prusethm/S Houston Tours & Vs. Dy. Commissioner Of Income Tax Central Travels Circle 2(2) 3Rd Floor Manohardas Maharshi Karve Road, New Marine Lines, Road, Boribuilder, C.S.T., Mumbai-400020 Mumbai – 400001 Pan/Gir No: Aajfh8097D (Appellant) (Respondent) Appellant By Shri Jayant Bhatt Respondent By Shri V. Vinodkumar, (Sr. Dr) Date Of Hearing 25.02.2026 Date Of Pronouncement 06.03.2026 O R D E R Per Bijyananda Pruseth, Am:

Section 115BSection 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER M/s Houston Tours and vs. Dy. Commissioner of Income Tax Central Travels Circle 2(2) 3rd Floor Manohardas Maharshi Karve Road, New Marine Lines, Road, Boribuilder, C.S.T., Mumbai-400020 Mumbai – 400001 PAN/GIR No: AAJFH8097D (Appellant) (Respondent) Appellant by Shri Jayant Bhatt Respondent by Shri V. Vinodkumar, (Sr. DR) Date of Hearing 25.02.2026 Date of Pronouncement 06.03.2026 O R D E R PER BIJYANANDA PRUSETH, AM: This appeal filed by the assessee eman…

VIRENDRA KUMAR MANDOT,, SADAR BAZAR SAILANA RATLAM vs. INCOME TAX OFFICER, ITO-1, RATLAM, RATLAM

ITA 382/IND/2025[2017-2018]Status: DisposedITAT Indore22 Jan 2026AY 2017-2018

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 147Section 44ASection 69Section 69A

…आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.382/Ind/2025 Assessment Year:2017-18 Virendra Kumar Mandot, 01, Sadar Bazar Sailana, Ratlam (Assessee/Appellant) PAN: ACMPM9167A Assessee by Shri Gagan Tiwari, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing Date of Pronouncement ITO-1 Ratlam बनाम / Vs. (Revenue/Respond ent) 05.01.2026 22.01.2026 आदेश / ORDER Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 07.04.2025 passed by learned Commis…

GURDAS MAL ARORA,KANPUR vs. THE A O CIRCLE-1(2)(1), KANPUR

In the result, the appeal of the assessee is dismissed for statistical purposes

ITA 412/LKW/2023[2017-18]Status: DisposedITAT Lucknow08 Jan 2026AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshragurdas Mal Arora V. The Assessing Officer, 21/L/4, Daboli, Circle-1(2)(1) Kanpur. 16/69, Aayakar Bhawan, Civil Lines, Kanpur- 208001. Pan:Afepm4342J (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri Amit Kumar, Cit-Dr O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri Amit Kumar, CIT-DR
Section 115BSection 143(3)Section 145(3)Section 40A(2)(b)Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Gurdas Mal Arora v. The Assessing Officer, 21/L/4, Daboli, Circle-1(2)(1) Kanpur. 16/69, Aayakar Bhawan, Civil Lines, Kanpur- 208001. PAN:AFEPM4342J (Appellant) (Respondent) Appellant by: Shri Ashish Jaiswal, Advocate Respondent by: Shri Amit Kumar, CIT-DR O R D E R PER ANADEE NATH MISSHRA, A.M.: (A). The present appeal has been filed by the assessee against the order dated 31.10.2023 passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal…

RAJENDRA KUMAR SHET ,RAICHUR vs. INCOME TAX OFFICER, WARD-1 , RAICHUR

The appeal of the assessee is allowed with above directions

ITA 816/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2017-18

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Subramanian, Jt.CIT (DR)(ITAT), Bengaluru
Section 133Section 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year: 2017-18 Sri Rajendra Kumar Shet, Vs. The Income Tax Officer, 1, Devaraj Jewellers, Ward 1, Old Bazar, Sindhanur – 584 128. Raichur. Raichur. PAN: AYIPS 6337G APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, Advocate Respondent by : Shri Subramanian, Jt.CIT (DR)(ITAT), Bengaluru. Date of hearing : 19.11.2025 Date of Pronouncement : 30.12.2025 O R D E R Per Prashant Maharishi, Vice President 1. ITA No. 816/Bang/2025 is filed by Mr Rajendra…

INCOME TAX OFFICER, C.R. BUILDING, ITO vs. SUNITA GOLD AND DIAMONDS PVT LTD, NEW DELHI

ITA 4039/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Aug 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Upvan Gupta, AdvocateFor Respondent: Sh. Manish Gupta, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 68

…Page 1 ITA No.4039/Del/2024 Sunita Gold and Diamonds Pvt. Ltd. (AY: 2017-18) THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.4039/Del/2024 (Assessment Year: 2017-18) Income Tax Officer, C.R. Building, Room No. 238B, 2nd Floor, I.P. Estate, New Delhi - 110002 Vs. Sunita Gold and Diamonds Pvt. Ltd. 20, New Rajdhani Enclave, Preet Vihar, Vikas Marg, Delhi - 110092 स्थायीलेखासं . / जी आइआरसं . / PAN/GIR No: AANCS4339J Appellant Respondent Appellant by : Sh. Upvan Gupta, Advocate Respondent by : Sh. Manish Gupta, Sr. DR Date o…

SITA DEVI CHOUDHARY,AHORE JALORE vs. INCOME TAX OFFICER, JALORE

In the result, stands allowed

ITA 115/JODH/2024[2017-18]Status: DisposedITAT Jodhpur24 Jun 2025AY 2017-18

Bench: The Cit(A) Challenging The Additions Made By The Ao. The Ld.Cit(A) Upheld Both The Additions Made By Observing-

Section 143(3)Section 250Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 115/Jodh/2024 Assessment Year: 2017-18 Sita Devi Choudhary Vs. ITO Vill.-Bhorda, Tehsil – Ahore Jalore Jalore PAN No.: AGAPC8650L Appellant Respondent Appellant by Sh. Akash Phophalia, C.A. Respondent by Sh. Karni Dan, Addl. CIT(Sr. DR) Date of Hearing 07/05/2025 24/06/2025 Date of Pronouncement ORDER PER: DR. S. SEETHALAKSHMI, J.M. This is an appeal filed by the assessee against the order of learned CIT (A), dated 10.01.2024 passed under section 250 of…

ITO, WARD-2(1), LUDHIANA vs. SH. KAPIL AGGARWAL, LUDHIANA

In the result, Revenue’s appeal is dismissed

ITA 365/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh18 Jun 2025AY 2017-18

Bench: Shri Rajpal Yadav, Vp & Shri. Krinwant Sahay, Am आयकर अपील सं./ Ita No. 365/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2017-18 The Ito, बनाम Shri Kapil Aggarwal Ward-2(1), Prop. Hardik Ludhiana Corporation, Lgf-66 City Palace, Chauri Sarak, Ludhiana 141001 "ायी लेखा सं./Pan No: Acypk9080G अपीलाथ"/Appellant ""थ"/Respondent ( Physical Hearing )

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT
Section 145(3)Section 68

…20.03.2024. iv) ACITVs Mahendra Kumar Agarwal, reported in (2023) 104 ITRTrib. 455 (Jaipur) v) Judgement in the case of ACIT Vs Chandra Surana, reported in (2023) 104 ITR Trib. 503 (Jaipur). vi) Judgement in the case of Mahesh Kumar Gupta, reported in(2023) 151 Taxmann.com 339 (Jaipur-Trib.). vii) ITO Vs Aakriti Jain, in ITA No. 481/Chd/2023 vide order, dated 14.08.2024 (Chandigarh Bench). 8 365-c-2023 – Kapil Aggarwal, Ludhiana viii) Manuj Jain HUF Vs PCIT, in ITA No. 382/Chd/2022 vide order, dated 13.02.2024 (Chandigarh Bench). ix) Rachit Aggarwal Prop. Ashok Kumar Gupta &Co. Vs ITO (2024) 162 Taxmann.com…

DCIT, CIRCLE-1(1), CHANDIGARH vs. M/S MOOL JI DIAMONDS, CHANDIGARH

In the result, appeal of the Revenue is dismissed

ITA 188/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh23 Apr 2025AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvcoateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 188 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2017-18 बनाम The DCIT M/s Mool Ji Diamonds Circle-1(1) SCO-826, NAC, Manimajra Chandigarh Chandigarh "ायी लेखा सं./PAN NO: AALFM9156A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advcoate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR…

MALKIAT AGRO INDUSTRIES 01, CANTT ROAD, NABHA 147201, PUNJAB,PUNJAB vs. LOVISH SHELLEY THE DCIT CIRCLE MANDIGOBIND GARH JAO INCOME TAX OFFICER NABHA, PUNJAB

In the result, assessee’s appeal is allowed

ITA 485/CHANDI/2024[2012-2013]Status: DisposedITAT Chandigarh01 Apr 2025AY 2012-2013

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri K.K. Singla, C.AFor Respondent: Smt. Kusum Bansal, CIT DR
Section 133Section 133(6)Section 143(1)Section 148

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 485/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2012-13 Malkiat Agro Industries 01 बनाम The DCIT Cantt Road, Nabha 147201 Circle Mandi Gobindgarh Punjab "ायी लेखा सं./PAN NO: AABFM3457E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate and Shri K.K. Singla, C.A राज" की ओर से/ Revenue by : Smt. Kusum…

MANOJBHAI ARVINDBHAI PAREKH,RAJKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee, is partly allowed in above terms

ITA 385/RJT/2023[2017-18]Status: DisposedITAT Rajkot27 Feb 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 385 /Rjt/2023 ("नधा"रण वष"/Assessment Year: (2017-18) Manojbhai Arvindbhai Parekh The Acit Of I. T. Circle – 2(1), Shreeji Giriraj Trading, 19-Giriraj Vs. Rajkot – 360001 Chamber, Old Gadhiwas Soni Bazar, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acypp1471C (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr.DR
Section 115BSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण,राजकोट "यायपीठ, राजकोट। IN THE INCOMETAXAPPELLATE TRIBUNAL,RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 385 /RJT/2023 ("नधा"रण वष"/Assessment Year: (2017-18) Manojbhai Arvindbhai Parekh The ACIT of I. T. Circle – 2(1), Shreeji Giriraj Trading, 19-Giriraj Vs. Rajkot – 360001 Chamber, Old Gadhiwas Soni Bazar, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACYPP1471C (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Chetan Agarwal, Ld. AR व क" ""यथ" ओर से/Respondent by : Shri Abh…

JITENDRA KUMAR TAHILRAMANI,JAIPUR vs. ITO WARD-2, JAIPUR., JAIPUR

ITA 928/JPR/2024[2017-18]Status: DisposedITAT Jaipur21 Jan 2025AY 2017-18

Bench: Him.

For Appellant: Shri Rohan Sogani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-DR (Th. V.C.)
Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 928/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Jitendra Kumar Tahilramani ITO, Vs. Shop No. 45, Ghee Walon Ka Ward-2, Rasta Johari Bazar, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGPT 4166 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls@Rev…

ACIT, CIRCLE-1, BAREILLY vs. SHRI SACHIT KUMAR AGARWAL, BAREILLY

In the result, the impugned order of learned CIT(A) is sustained, and\nthe appeal is dismissed

ITA 396/LKW/2020[2017-18]Status: DisposedITAT Lucknow02 Jan 2025AY 2017-18
Section 143(3)Section 145Section 145(2)Section 68

…{ "clean_text": "Page 1 of 16\nIN THE INCOME TAX APPELLATE TRIBUNAL\nLUCKNOW BENCH 'B', LUCKNOW\nBEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER\nAND\nSHRI SUBHASH MALGURIA, JUDICIAL MEMBER\nI.T.A. No.396/Lkw/2020\n Assessment Year:2017-18\nA.C.I.T.,\nCircle-1,\nBareilly.\n(Appellant)\nVs. Shri Sachit Kumar Agarwal,\n291, Sahukara,\nBareilly.\nPAN:AETPA3061L\n(Respondent)\nAppellant by\nRespondent by\nMs. Shweta Mittal, C.A.\nShri Sunil Kumar Rajwanshi,\nAddl. CIT (D.R.)\nORDER\nPER ANADEE NATH MISSHRA:A.M.\n(A) In this case assessment order dated 30/12/2091 was passed u/s 143(3) of the I. T. Act whereby the…

DCIT, CENTRAL CIRCLE-II, NOIDA, NOIDA vs. NAGPAL FABRICS PVT. LTD., DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1596/DEL/2024[2021-22]Status: DisposedITAT Delhi18 Dec 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar[Assessment Year : 2021-22] Dcit Vs Nagpal Fabrics Pvt.Ltd. Central Circle-Ii 697 Katra Neel Chandni Noida. Chowk, New Delhi-110006. Pan-Aabcn9620F Appellant Respondent Appellant By Shri Amit Shukla, Sr. Dr Respondent By Shri Akhilesh Kumar, Adv. & Shri Govind Agarwal, Ca Date Of Hearing 21.10.2024 Date Of Pronouncement 18.12.2024

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER [Assessment Year : 2021-22] DCIT vs Nagpal Fabrics Pvt.Ltd. Central Circle-II 697 Katra Neel Chandni Noida. Chowk, New Delhi-110006. PAN-AABCN9620F APPELLANT RESPONDENT Appellant by Shri Amit Shukla, Sr. DR Respondent by Shri Akhilesh Kumar, Adv. & Shri Govind Agarwal, CA Date of Hearing 21.10.2024 Date of Pronouncement 18.12.2024 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed at the instance of the Revenue seeking to assail the First App…

MOHAN LAL ASHOK KUMAR SARAF,JAIPUR vs. DCIT CEN CIR 1, JAIPUR

In the result, the appeal of the assessee is allowed as indicated hereinabove

ITA 879/JPR/2024[2017-2018]Status: DisposedITAT Jaipur28 Nov 2024AY 2017-2018
For Appellant: Shri Ankit Totuka, AdvocateFor Respondent: Ms. Alka Gautam, CIT-DR
Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHA LAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 879/JP/2024 fu/kZkj.ko"kZ@AssessmentYear :2017-18 Mohan Lal Ashok Kumar Saraf cuke The DCIT Vs. 223, Johri Bazar Central Circle-1 Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACFM 6432 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Ankit Totuka, Advocate jktLo dh vksjls@Revenue by: Ms. Alka G…

NITIN VIJAY,JAIPUR vs. ITO WARD 1(4), JAIPUR, JAIPUR

ITA 12/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Oct 2024AY 2017-18
For Appellant: \nSh. Rohan Sogani, CAFor Respondent: \nSh. Anup Singh, Addl. CIT
Section 115BSection 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 44ASection 68

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं. / ITA No. 12/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2017-18\nNitin Vijay\n84/130 K. V.-5, Madhyam Marg\nMansarovar, Jaipur\nVs.\nITO,\nWard -1(4),\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AIZPV 3971 C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by:\nSh. Rohan Sogani, CA\nर…

PRADEEP KUMAR,LUCKNOW vs. ACIT-1, LUCKNOW

In the result, the appeal of the assessee is partly allowed

ITA 198/LKW/2024[2017-18]Status: DisposedITAT Lucknow04 Sept 2024AY 2017-18

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2017-18 Pradeep Kumar V. The Acit-1 A-1/46, Vikas Khand Lucknow Gomti Nagar Lucknow Pan:Ablpk8392B (Appellant) (Respondent) Appellant By: Shri Vijay Prakash Agrawal, Adv. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 10 07 2024 Date Of Pronouncement: 04 09 2024 O R D E R

For Appellant: Shri Vijay Prakash Agrawal, AdvFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(3)Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI G. D. PADAMAHSHALI, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER Assessment Year: 2017-18 Pradeep Kumar v. The ACIT-1 A-1/46, Vikas Khand Lucknow Gomti Nagar Lucknow PAN:ABLPK8392B (Appellant) (Respondent) Appellant by: Shri Vijay Prakash Agrawal, Adv. Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 10 07 2024 Date of pronouncement: 04 09 2024 O R D E R PER SUBHASH MALGURIA, J.M.: This appeal has been filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delh…

FASHION ZONE,LUDHIANA vs. JCIT, WARD III(2), LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 331/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh20 Mar 2024AY 2017-18

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 145(3)Section 68

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 331/Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18 Fashion Zone बनाम The JCIT Ekjot Nagar, Bhahdur Ke Road, Ward III(2), Ludhiana, Punjab-141001 Ludhiana "ायी लेखा सं./PAN NO: AADFF9589J अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.A राज"व क" ओर…

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, BALLARI vs. SHRI. SRIPAL DEVICHAND JAIN, KALABURAGI

In the result, the appeal by the revenue is dismissed and CO by the assessee is partly allowed

ITA 73/BANG/2023[2021-2022]Status: DisposedITAT Bangalore28 Nov 2023AY 2021-2022

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2021-22

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Nischal B., Addl.CIT(DR)(ITAT), Bengaluru
Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2021-22 The Deputy Commissioner Vs. Shri Sripal Devichand Jain, of Income Tax, Prop. M/s. Padmavathi Gold, Central Circle, Shinde Complex, Saraf Bazar, Ballari. Kalaburagi – 585 101. PAN: AHAPJ 3091K APPELLANT RESPONDENT CO No.11/Bang/2023 [ in ITA No.73/Bang/2023] Assessment year : 2021-22 Shri Sripal Devichand Jain, Vs. The Deputy Commissioner Prop. M/s. Padmavathi Gold, of Income Tax, Shinde Complex, Saraf Bazar, Central Circle, Kalaburagi…

AMRITA GEM PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 1(1)(1), SURAT

In the result, ground No. 1& 2 of the appeal are allowed

ITA 181/SRT/2023[2017-18]Status: DisposedITAT Surat21 Aug 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) Amrita Gem Pvt. Ltd., I.T.O. 405, Devratna Apartment, Char Ward-1(1)(1), Vs. Khana Chakla, Rampura Main Road, Surat. Surat-395006 (Gujarat) Pan No. Aahca 8682 J Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Hearing) Amrita Gem Pvt. Ltd., I.T.O. 405, Devratna Apartment, Char Ward-1(1)(1), Vs. Khana Chakla, Rampura Main Road, Surat. Surat-395006 (Gujarat) PAN No. AAHCA 8682 J Appellant/ assessee Respondent/ revenue Assessee represented by Shri Suchek Anchaliya, CA Department represented by Shri Vinod Kumar, Sr. DR Date of Institution of Appeal 13/03/2023 Date of hearing 25/07/2023 Date of pronouncement 21/08/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN…