Mangilal Agarwal v. ACIT

45 Taxmann.com 203High Court2014#4103 most cited

What is Mangilal Agarwal v. ACIT authority for?

If an assessee identifies the depositor of funds and the depositor acknowledges the loan, the revenue cannot demand further explanation of the source of that loan to add it as income under Section 68, unless it can prove the funds originated from the assessee.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2026.

Also referred to as

Mangilal Agarwal v. ACIT · section 68 · source of source · share application money · cash credits · loan from depositor · proof of loan · burden of proof · section 143(3) · income tax

Also reported as

300 ITR 372163 Taxmann 399

Sections most often in play

Section 68Section 143(3)Section 133(6)Section 142(1)Section 132Section 143(2)Section 148Section 153C

Issues it is cited on

source of sourceshell companysection 246section 250(4)section 41admission of additional evidenceaddition under section 68principal commissioner of income-taxshare application moneyrule 46atangible materialdocuments seized

Judgments citing Mangilal Agarwal v. ACIT

M/S Bhagirath Dairy Private Limited, Nagaur vs. Assistant Commissioner of Income Tax, Nagaur

The appeal is allowed

ITA 755/JODH/2025[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 131Section 143(3)Section 44Section 68Section 69Section 69A

…capacity of the creditor and the genuineness of the transaction stood proved. Addition u/s 68 was not sustainable. I.T.A. No.755/Jodh/2025 & SA No. 03/Jodh/2025 (In ITA No. 755/Jodh/2025) Assessment Year 2017-18 25 (IX) Mangilal Agarwal Vs. ACIT reported in 300 ITR 372 (Rajasthan High Court) It was held that where the assessee points out a depositor from whom he has received money and if the depositor owns advancement of the money to the assessee, further enquiry into the source cannot result in invoking the provisions of section 68 of the Income Tax Act, 1961. It was held that once the creditor is proved to ex…

Dy. Commissioner of Income Tax, Noida vs. Star Landcraft Private Limited, Ghaziabad

In the result, appeal of the Revenue in ITA No

ITA 4117/DEL/2025[2022-23]Status: DisposedITAT Delhi26 Nov 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Dy. Commissioner of Income Tax, Noida vs. Star Landcraft Private Limited, Ghaziabad

In the result, appeal of the Revenue in ITA No

ITA 4116/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Nov 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Dy Commissioner of Income Tax, Noida vs. M/S Allure Developers Private Limited, Delhi

In the result, appeal of the Revenue in ITA No

ITA 4108/DEL/2025[2021-22]Status: DisposedITAT Delhi26 Nov 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Deputy Commissioner of Income Tax Central Circle 1 Noida, Noia vs. M/S Ajay Realcon Pvt. Ltd., Noida

In the result, appeal of the Revenue in ITA No

ITA 3560/DEL/2025[2020]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Deputy Commissioner of Income Tax Central Circle 1 Noida, Noida vs. M/S Allure Developers Pvt. Ltd, New Delhi

In the result, appeal of the Revenue in ITA No

ITA 3559/DEL/2025[2020]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Deputy Commissioner of Income Tax Central Circle 1 Noida, Noida vs. M/S Allure Developers Private Limited, Noida

In the result, appeal of the Revenue in ITA No

ITA 3558/DEL/2025[2019]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Deputy Commissioner of Income Tax Central Circle 1 Noida, Noida vs. M/S Ace Residency Pvt. Ltd, Ghaziabad

In the result, appeal of the Revenue in ITA No

ITA 3493/DEL/2025[2021]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Income Tax Officer, Jaipur vs. Goldendunes Heights LLP, Jaipur

ITA 1352/JPR/2024[2018-19]Status: DisposedITAT Jaipur23 Sept 2025AY 2018-19

Bench: Him.

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Rajesh Ojha, CIT-DR a
Section 143(1)Section 143(3)Section 144BSection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1352/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Income Tax Officer, Goldendunes Heights LLP Vs. Jaipur. C-6, Vashisht Marg, Hamuman Nagar Vaishali Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAOFG4799C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Tarun Mittal, C.A. jktLo…

Indu Bala Porwal, Udaipur vs. Deputy Commissioner of Income Tax, Centre Circle-1, Udaipur

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 153Section 153ASection 250

…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. 173/Jodh/2023 Assessment Year: 2014-15 Indu Bala Porwal Vs. Deputy Commissioner of 84, Inside Kole Pole, Income Tax, Udaipur-313001. Central Circle-1, Udaipur. PAN/GIR No.: AEKPP3897E Appellant Respondent Sh. Prakul Khurana, Advocate, Appellant by Sh. Mukesh Soni, C.A. & Sh. Anil Jain, C.A. Sh. Sanjay Dhariwal, CIT-DR) Respondent by Date of Hearing 07/05/2025 18/06/2025 Date of Pronouncement ORDER PER: DR. S. SEETHALAKSHMI, J.M. The present appeal is…

Srs Educational Society, Faridabad vs. ITO(E), Faridabad

ITA 941/DEL/2020[2016-17]Status: DisposedITAT Delhi18 Jun 2025AY 2016-17

Bench: SHRI YOGESH KUMAR US (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 12ASection 131Section 143(3)Section 250Section 68

…therefore, again making the addition of the same amount is not sustainable in the eyes of law. In the last, he placed reliance on the following judicial pronouncements and prayed for the deletion of the additions so made:- [i] Mangilal Agarwal (Late) vs ACIT 300 ITR 372 (Raj.); [ii] Labh Chand Bohra vs ITO (Raj.HC) 219 CTR 571; [iii] Aravali Trading Co. vs ITO 220 CTR 622 (Raj.); [iv] CIT vs Metachem Industries 245 ITR 160 (MP); [v] Tolaram Daga vs CIT 59 ITR 632 (Assam); [vi] CIT vs Shri Ram Narain Goel 224 ITR 180 (Pun. & Har.); and [vii] Nemi Chand Kothari vs CIT & another 264 ITR 254 (Gauhati). 4. On the oth…

ACIT, Circle-18(2), New Delhi vs. Niit Technologies Ltd., New Delhi

In the result, appeal of the Revenue in ITA No

ITA 3559/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Apr 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Raj Kumari Agarwal, Jaipur vs. ACIT Cen Cir 2, Jaipur

ITA 1024/JPR/2024[2017-18]Status: DisposedITAT Jaipur26 Dec 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Smt Hitiesha Ruhela, Addl.CIT
Section 115BSection 133(6)Section 142(1)Section 143(2)Section 143(3)Section 68

…IT Vs. HS Builders 78 DTR 169 (Rajasthan High Court) Deposit of cash in the account of creditors just before giving loan to the assessee would not lead to the conclusion that the money was deposited by the assessee. (6) Mangilal Agarwal Vs. ACIT reported in 300 ITR 372 (Rajasthan High Court) It was held that where the assessee points out a depositor from whom he has received money and if the depositor owns advancement of the money to the assessee, further enquiry into the source cannot result in invoking the provisions of section 68 of the Income Tax Act, 1961. It was held that once the creditor is proved to ex…

Deputy Commissioner of Income Tax, Chennai vs. Rangaswamy Bhaskaran, Kodungaiyur

In the result, appeal filed by the In the result, appeal filed by the Revenue is dismissed

ITA 1353/CHNY/2024[2018-19]Status: DisposedITAT Chennai08 Nov 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.D. Anand, AdvocateFor Respondent: Mr.Nilay Baran Som, CIT
Section 132

…11. We also rely on the decision of Hon’ble Rajasthan High Court in the We also rely on the decision of Hon’ble Rajasthan High Court in the We also rely on the decision of Hon’ble Rajasthan High Court in the case of Mangilal Agarwal Mangilal Agarwal Vs ACIT (300 ITR 372) which was rendered which was rendered on similar facts and circumstances as involved in the present case before on similar facts and circumstances as involved in the present case before on similar facts and circumstances as involved in the present case before us. In the decided case also, the assessee was subjected to search action us. In the…

Venkateshwara Wires Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, the appeal of the assessee is allowed

ITA 322/JPR/2024[2018-19]Status: DisposedITAT Jaipur09 Sept 2024AY 2018-19

Bench: The Ld. Ao As Well As Before The Ld. Cit(A) As The Documents Submitted Was Only In Support Of Confirmations & Other Documents Already Submitted & No New Documents Were Submitted. 2. The Assessee Craves Your Indulgence To Add Amend Or Alter All Or Any Grounds Of Appeal Before Or At The Time Of Hearing.”

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 133(6)Section 142(1)Section 143(3)Section 68Section 801ASection 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 322/JP/2024 fu/kZkj.k o"kZ@Assessment Year: 2018-19 cuke Venkateswara Wires Pvt Ltd., Assistant Commissioner of Vs. E-55, Road No. 5, VKI Area, Income Tax, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCV 5085 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar, Adv. jktLo dh vksj…

Sh. Bimal Prakash Agarwal, Jaipur vs. ITO, Ward-6(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 657/JPR/2024[2013-14]Status: DisposedITAT Jaipur10 Jul 2024AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 68

…view, we stand better advised to follow the view, which has been taken in Mangilal’s case (supra). 9. The net result is that all the three questions are answered in favour of the assessee and against the Revenue.” Late Mangilal Agarwal T/H LRs Vs. ACIT (2008) 300 ITR 372 (Raj) (HC) Para 25 of this decision read as under:- 25. Considering these provisions, the High Courts have explained that the assessee cannot be presumed to have special knowledge about the source of source or origin of origin. Once the assessee points out a depositor from whom he has received money and if the depositor owns the advancement of mo…

Ashwini Kumar Taneja, New Delhi vs. ITO Ward - 46(3), New Delhi

Appeal is allowed

ITA 7391/DEL/2019[2016-17]Status: DisposedITAT Delhi27 May 2024AY 2016-17

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmash. Ashwini Kumar Taneja Vs. Ito, Ward-46(3), 586, Gandhi Cloth Market New Delhi Chandni Chowk, Delhi-110006 C/O M/S Rra Taxindia, D-28, South Extension, Part-I, New Delhi-110049 Pan : Adbpt3461A (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 68

…judgments ; • Labh Chand Bohra vs. ITO, (Raj), 219 CTR 571 • Aravali Trading Co. vs. I.T.O. 220 CTR 622 (H.C. of Raj) • CIT vs. Shri Raj Kumar Agarwal: Income Tax Appeal no. 179 of 2008 dt. 17.11.2009 (Allahabad High Court). • Mangilal Agarwal (Late) vs. ACIT 300 ITR 372 (Raj) • CIT vs. Metachem Industries 245 ITR 160 (MP) 4.1 It was submitted that once assessee points out the depositor from whom he has received money and depositor earns the advancement of money the source of source cannot be explore for which reliance was placed on judgment: • Tolaram Daga vs. Commissioner of Income Tax 59 ITR 632 (Assam) • CIT…

Udayan Grover, Mumbai vs. National Faceless Appeal Centre(NFAC), Delhi

In the result, appeal filed by the assessee is allowed

ITA 2880/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Feb 2024AY 2015-16

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleudayan Grover V. National Faceless Appeal Centre Panch Mahal Delhi Panch Sristhi Complex {Acit – 26(3), Bkc, Mumbai} Powai, Mumbai - 400072 Pan: Aclpg0572G (Appellant) (Respondent) Assessee Represented By : Shri Vimal Punmiya Department Represented By : Ms. Kavitha Kaushik

Section 10(38)Section 131Section 133(6)Section 142(1)Section 143(2)Section 57Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Udayan Grover v. National Faceless Appeal Centre Panch Mahal Delhi Panch Sristhi Complex {ACIT – 26(3), BKC, Mumbai} Powai, Mumbai - 400072 PAN: ACLPG0572G (Appellant) (Respondent) Assessee Represented by : Shri Vimal Punmiya Department Represented by : Ms. Kavitha Kaushik Date of conclusion of Hearing : 23.01.2024 Date of Pronouncement : 07.02.2024 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against order of Learned…

Elcon Drugs & Formulation Ltd., Jaipur vs. JCIT(OSD), Circle-4, Jaipur

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

ITA 299/JPR/2020[2009-10]Status: DisposedITAT Jaipur14 Dec 2022AY 2009-10
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri A.S. Nehara (Addl. CIT)
Section 143(3)Section 145(3)Section 250d

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l- lhrk y{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 299/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2009-10 Elcon Drugs & Formulation cuke JCIT (OSD), Vs. Limited, Circle-4, Jaipur. D-68, Amba Bari, Jaipur-302023. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACE 7948 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan Sogani (C.A.) jktLo dh vksj ls@…

ACIT, CC-2, Jaipur vs. Mahendra Singh Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 31/JPR/2022[2016-17]Status: DisposedITAT Jaipur18 Oct 2022AY 2016-17
For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@
Section 143Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 30 & 31/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke The Asstt. Commissioner of Sh. Mahendra Singh Ratnawat Income-tax, Vs. 53, Golimar Garden, Sahkar Central Circle-2, Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFBPR 0768 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 322 &…

Mangilal Agarwal v. ACIT (45 Taxmann.com 203) — Cited in 29 Judgments | BharatTax