Maheswari Coal Benefication& Infrastructure (P.) Ltd. v. Deputy Commissioner of Income Tax

171 Taxmann.com 842Income Tax Appellate Tribunal2025#3347 most cited

What is Maheswari Coal Benefication& Infrastructure (P.) Ltd. v. Deputy Commissioner of Income Tax authority for?

An assessment order is vitiated if the approval granted by the approving authority was mechanical and demonstrated a non-application of mind.

35

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

Also referred to as

Maheswari Coal Benefication & Infrastructure Pvt. Ltd. · section 153D · approval granted mechanically · non-application of mind · vitiates assessment order · approving authority

Sections most often in play

Section 132Section 143(3)Section 153ASection 147Section 68Section 153CSection 153DSection 148

Issues it is cited on

section 153(a)(1)section 127(2)(a)section 136section 193section 196section 153(a)section 197section 153a(1)(b)section 65bpermanent account numberpeak credit theorysection 158bg

Judgments citing Maheswari Coal Benefication& Infrastructure (P.) Ltd. v. Deputy Commissioner of Income Tax

DCIT CENTRAL CIRCLE-8(1), MUMBAI, MUMBAI vs. SHIVSHANKAR RAMSWAROOP SHARMA, MUMBAI

In the result, all the appeals filed by the revenue are dismissed and the assessee’s appeals are partly allowed

ITA 2730/MUM/2025[2014-15]Status: DisposedITAT Mumbai08 Aug 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No. No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) Shri Shiv Shankar Sharma Vs. Deputy 103, Shantivan 2A Commissioner of Raheja Township Income Tax Malad (E) Central Circle 4(3), Mumbai- 400 097 Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 2731/Mum/2025 (Assessment Year: 2012-13 to 2015-16)…

DCIT, CENTRAL CIRCLE-8(1), MUMBAI, MUMBAI vs. SHIVSHANKAR RAMSWAROOP SHARMA, MUMBAI

ITA 2728/MUM/2025[2012-13]Status: DisposedITAT Mumbai08 Aug 2025AY 2012-13
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No. No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) ITA No. 2684/Mum/2025 (Assessment Year: 2015-16) Shri Shiv Shankar Sharma Vs. Deputy 103, Shantivan 2A Commissioner of Raheja Township Income Tax Malad (E) Central Circle 4(3), Mumbai- 400 097 Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 2731…

SHRI SHIV SHANKAR SHARMA ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), MUMBAI, MUMBAI

ITA 2684/MUM/2025[2015-16]Status: DisposedITAT Mumbai08 Aug 2025AY 2015-16
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No. No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) ITA No. 2684/Mum/2025 (Assessment Year: 2015-16) Shri Shiv Shankar Sharma 103, Shantivan 2A Raheja Township Malad (E) Mumbai- 400 097 Vs. Deputy Commissioner of Income Tax Central Circle 4(3), Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 2731…

SHRI SHIV SHANKAR SHARMA ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), MUMBAI, MUMBAI

ITA 2683/MUM/2025[2014-15]Status: DisposedITAT Mumbai08 Aug 2025AY 2014-15
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) ITA No. 2684/Mum/2025 (Assessment Year: 2015-16) Shri Shiv Shankar Sharma 103, Shantivan 2A Raheja Township Malad (E) Mumbai- 400 097 Vs. Deputy Commissioner of Income Tax Central Circle 4(3), Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 2731/Mum…

SHRI SHIV SHANKAR SHARMA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), MUMBAI, MUMBAI

In the result, all the appeals filed by the revenue are dismissed and the assessee’s appeals are partly allowed

ITA 2682/MUM/2025[2013-14]Status: DisposedITAT Mumbai08 Aug 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No. No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) Shri Shiv Shankar Sharma Vs. Deputy 103, Shantivan 2A Commissioner of Raheja Township Income Tax Malad (E) Central Circle 4(3), Mumbai- 400 097 Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 2731/Mum/2025 (Assessment Year: 2012-13 to 2015-16)…

SHRI SHIV SHANKAR SHARMA ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), MUMBAI, MUMBAI

ITA 2681/MUM/2025[2012-13]Status: DisposedITAT Mumbai08 Aug 2025AY 2012-13
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No. No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) ITA No. 2684/Mum/2025 (Assessment Year: 2015-16) Shri Shiv Shankar Sharma 103, Shantivan 2A Raheja Township Malad (E) Mumbai- 400 097 Vs. Deputy Commissioner of Income Tax Central Circle 4(3), Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 2…

SHIV SHANKAR SHARMA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(3), MUMBAI, MUMBAI

ITA 2164/MUM/2025[2021-22]Status: DisposedITAT Mumbai08 Aug 2025AY 2021-22
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) ITA No. 2684/Mum/2025 (Assessment Year: 2015-16) Shri Shiv Shankar Sharma 103, Shantivan 2A Raheja Township Malad (E) Mumbai- 400 097 Vs. Deputy Commissioner of Income Tax Central Circle 4(3), Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 27…

SHIV SHANKAR SHARMA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(3), MUMBAI, MUMBAI

ITA 2163/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Aug 2025AY 2020-21
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No. No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) ITA No. 2684/Mum/2025 (Assessment Year: 2015-16) Shri Shiv Shankar Sharma 103, Shantivan 2A Raheja Township Malad (E) Mumbai- 400 097 Vs. Deputy Commissioner of Income Tax Central Circle 4(3), Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 2731…

SHIV SHANKAR SHARMA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), MUMBAI, MUMBAI

In the result, all the appeals filed by the revenue are dismissed and the assessee’s appeals are partly allowed

ITA 2162/MUM/2025[2019-20]Status: DisposedITAT Mumbai08 Aug 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No. No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) Shri Shiv Shankar Sharma Vs. Deputy 103, Shantivan 2A Commissioner of Raheja Township Income Tax Malad (E) Central Circle 4(3), Mumbai- 400 097 Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 2731/Mum/2025 (Assessment Year: 2012-13 to 2015-16)…

SHIV SHANKAR SHARMA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), MUMBAI, MUMBAI

In the result, all the appeals filed by the revenue are dismissed and the assessee’s appeals are partly allowed

ITA 2161/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Aug 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No. No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) Shri Shiv Shankar Sharma Vs. Deputy 103, Shantivan 2A Commissioner of Raheja Township Income Tax Malad (E) Central Circle 4(3), Mumbai- 400 097 Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 2731/Mum/2025 (Assessment Year: 2012-13 to 2015-16)…

SHIV SHANKAR SHARMA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), MUMBAI, MUMBAI

ITA 2160/MUM/2025[2017-18]Status: DisposedITAT Mumbai08 Aug 2025AY 2017-18
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) ITA No. 2684/Mum/2025 (Assessment Year: 2015-16) Shri Shiv Shankar Sharma 103, Shantivan 2A Raheja Township Malad (E) Mumbai- 400 097 Vs. Deputy Commissioner of Income Tax Central Circle 4(3), Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 t…

SHIV SHANKAR SHARMA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), MUMBAI, MUMBAI

ITA 2159/MUM/2025[2016-17]Status: DisposedITAT Mumbai08 Aug 2025AY 2016-17
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No. No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) ITA No. 2684/Mum/2025 (Assessment Year: 2015-16) Shri Shiv Shankar Sharma 103, Shantivan 2A Raheja Township Malad (E) Mumbai- 400 097 Vs. Deputy Commissioner of Income Tax Central Circle 4(3), Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 2731…

DCIT, CENTRAL CIRCLE - 8 (1), MUMBAI, MUMBAI vs. SHIV SHANKAR SHARMA, MUMBAI

In the result, all the appeals filed by the revenue are dismissed and the assessee’s appeals are partly allowed

ITA 1690/MUM/2025[2021-22]Status: DisposedITAT Mumbai08 Aug 2025AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No. No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) Shri Shiv Shankar Sharma Vs. Deputy 103, Shantivan 2A Commissioner of Raheja Township Income Tax Malad (E) Central Circle 4(3), Mumbai- 400 097 Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 2731/Mum/2025 (Assessment Year: 2012-13 to 2015-16)…

DCIT, CENTRAL CIRCLE-8(1), MUMBAI, MUMBAI vs. SHIV SHANKAR SHARMA, MUMBAI

In the result, all the appeals filed by the revenue are dismissed and the assessee’s appeals are partly allowed

ITA 1689/MUM/2025[2020-21]Status: DisposedITAT Mumbai08 Aug 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No. No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) Shri Shiv Shankar Sharma Vs. Deputy 103, Shantivan 2A Commissioner of Raheja Township Income Tax Malad (E) Central Circle 4(3), Mumbai- 400 097 Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 2731/Mum/2025 (Assessment Year: 2012-13 to 2015-16)…

DCIT, CENTRAL CIRCLE-8(1), MUMBAI, MUMBAI vs. SHIV SHANKAR SHARMA, MUMBAI

ITA 1688/MUM/2025[2019-20]Status: DisposedITAT Mumbai08 Aug 2025AY 2019-20
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No. No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) ITA No. 2684/Mum/2025 (Assessment Year: 2015-16) Shri Shiv Shankar Sharma 103, Shantivan 2A Raheja Township Malad (E) Mumbai- 400 097 Vs. Deputy Commissioner of Income Tax Central Circle 4(3), Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 2…

DCIT, CENTRAL CIRCLE-8(1), MUMBAI, MUMBAI vs. SHIV SHANKAR SHARMA, MUMBAI

ITA 1687/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Aug 2025AY 2018-19
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No. No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) ITA No. 2684/Mum/2025 (Assessment Year: 2015-16) Shri Shiv Shankar Sharma 103, Shantivan 2A Raheja Township Malad (E) Mumbai- 400 097 Vs. Deputy Commissioner of Income Tax Central Circle 4(3), Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 2…

DCIT, CENTRAL CIRCLE-8(1), MUMBAI, MUMBAI vs. SHIV SHANKAR SHARMA, MUMBAI

ITA 1686/MUM/2025[2017-18]Status: DisposedITAT Mumbai08 Aug 2025AY 2017-18
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No. No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) ITA No. 2684/Mum/2025 (Assessment Year: 2015-16) Shri Shiv Shankar Sharma 103, Shantivan 2A Raheja Township Malad (E) Mumbai- 400 097 Vs. Deputy Commissioner of Income Tax Central Circle 4(3), Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 2…

DCIT, CENTRAL CIRCLE-8(1), MUMBAI, MUMBAI vs. SHIV SHANKAR SHARMA, MUMBAI

ITA 1685/MUM/2025[2016-17]Status: DisposedITAT Mumbai08 Aug 2025AY 2016-17
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2681/Mum/2025 to 2683/Mum/2025 (Assessment Year :2012-13 to 2014-15) ITA No. No.2159/Mum/2025 (Assessment Year :2016-17) ITA No. 2160/Mum/2025 to 2164/Mum/2025 (Assessment Year:2017-18 to 2021-22) ITA No. 2684/Mum/2025 (Assessment Year: 2015-16) Shri Shiv Shankar Sharma 103, Shantivan 2A Raheja Township Malad (E) Mumbai- 400 097 Vs. Deputy Commissioner of Income Tax Central Circle 4(3), Mumbai PAN/GIR No.ALVPS0379N (Appellant) .. (Respondent) ITA No.2728/Mum/2025 to 2…

BTHINA KUMARA SWAMY REDDY,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee is allowed

ITA 289/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.287, 288 & 289/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy v. DCIT – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [PAN: ABXPB1094K] (अपीलार्थी/ Ap…

BATHINA KUMARA SWAMY REDDY,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee is allowed

ITA 288/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2018-19

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.287, 288 & 289/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy v. DCIT – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [PAN: ABXPB1094K] (अपीलार्थी/ Ap…

Showing 1–20 of 35 · Page 1 of 2

Maheswari Coal Benefication& Infrastructure (P.) Ltd. v. Deputy Commissioner of Income Tax (171 Taxmann.com 842) — Cited in 35 Judgments | BharatTax