Mantri Share Brokers v. CIT

96 Taxmann.com 279High Court2018#2224 most cited

What is Mantri Share Brokers v. CIT authority for?

An addition for undisclosed investments under Section 69B cannot be made solely based on a director's statement offering additional income during a survey, if no other corroborating material or evidence is found to support that statement. This principle was affirmed by the Supreme Court's dismissal of the revenue's Special Leave Petition.

52

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

Mantri Share Brokers v. CIT · Section 69B · undisclosed investments · statement during survey · no corroborating material · surrender of income · addition without evidence · SLP dismissed · burden of proof · retracted statement

Sections most often in play

Section 132(4)Section 143(3)Section 153ASection 69ASection 147Section 132Section 143(2)Section 142(1)

Issues it is cited on

section 135asection 6(1)section 148bsection 158bbretracted statementsection 142asection 69bsurrender of incomesection 40a(ia)section 269tsection 144asection 253(3)

Judgments citing Mantri Share Brokers v. CIT

SHRI NARAYAN RAO HEBRI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal stands dismissed

ITA/166/2025HC Karnataka20 Feb 2026

Bench: S.G.PANDIT,K. V. ARAVIND

Section 115BSection 133ASection 143(2)Section 260Section 260A

…- 1 - ITA No. 166 of 2025 Reserved on : 20.01.2026 Pronounced on : 20.02.2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF FEBRUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL No. 166 OF 2025 BETWEEN: 1. SHRI NARAYAN RAO HEBRI, (PAN: AASPH2926A; S/O SHRI DHUMANNA, AGE ABOUT 71 YEARS) (RESIDING AT No.1, CHINNA, S. N. NAGAR MAIN ROAD, SAGAR 577204). …APPELLANT (BY SRI K.K. CHYTHANYA, SENIOR COUNSEL A/W SRI TATA KRISHNA, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIO…

SANJAY BHASKAR,NEW DELHI vs. DCIT CENTRAL CIR 13, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1655/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Dec 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 132(1)Section 139(1)Section 142(1)Section 143(2)Section 153ASection 250Section 6(1)

…ITA No.1650, 1653 to 1655/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1650, 1653 to 1655/Del/2024 [Assessment Year :2017-18 to 2020-21] Sanjay Bhaskar vs DCIT Tribhuwan Complex, Central Circle-13 10th Milestone, Mathura Road, New Delhi Ishwar Nagar, Delhi-110065 PAN-AFCPB7690G APPELLANT RESPONDENT Appellant by Shri Ankit Kumar, Adv. Respondent by Ms. Rupinder Kaur, CIT DR Date of Hearing 17.11.2025 Date of Pronouncement 30.12.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeals ar…

SANJAY BHASKAR,NEW DELHI vs. DCIT CENTRAL CIR 13 , NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1654/DEL/2024[2019-20]Status: DisposedITAT Delhi30 Dec 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 132(1)Section 139(1)Section 142(1)Section 143(2)Section 153ASection 250Section 6(1)

…ITA No.1650, 1653 to 1655/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1650, 1653 to 1655/Del/2024 [Assessment Year :2017-18 to 2020-21] Sanjay Bhaskar vs DCIT Tribhuwan Complex, Central Circle-13 10th Milestone, Mathura Road, New Delhi Ishwar Nagar, Delhi-110065 PAN-AFCPB7690G APPELLANT RESPONDENT Appellant by Shri Ankit Kumar, Adv. Respondent by Ms. Rupinder Kaur, CIT DR Date of Hearing 17.11.2025 Date of Pronouncement 30.12.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeals ar…

SANJAY BHASKAR,NEW DELHI vs. DCIT CENTRAL CIR 13, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1653/DEL/2024[2018-19]Status: DisposedITAT Delhi30 Dec 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 132(1)Section 139(1)Section 142(1)Section 143(2)Section 153ASection 250Section 6(1)

…ITA No.1650, 1653 to 1655/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1650, 1653 to 1655/Del/2024 [Assessment Year :2017-18 to 2020-21] Sanjay Bhaskar vs DCIT Tribhuwan Complex, Central Circle-13 10th Milestone, Mathura Road, New Delhi Ishwar Nagar, Delhi-110065 PAN-AFCPB7690G APPELLANT RESPONDENT Appellant by Shri Ankit Kumar, Adv. Respondent by Ms. Rupinder Kaur, CIT DR Date of Hearing 17.11.2025 Date of Pronouncement 30.12.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeals ar…

SANJAY BHASKAR,NEW DELHI vs. DCIT CENTRAL CIR 13, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1650/DEL/2024[2017-18]Status: DisposedITAT Delhi30 Dec 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 132(1)Section 139(1)Section 142(1)Section 143(2)Section 153ASection 250Section 6(1)

…ITA No.1650, 1653 to 1655/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1650, 1653 to 1655/Del/2024 [Assessment Year :2017-18 to 2020-21] Sanjay Bhaskar vs DCIT Tribhuwan Complex, Central Circle-13 10th Milestone, Mathura Road, New Delhi Ishwar Nagar, Delhi-110065 PAN-AFCPB7690G APPELLANT RESPONDENT Appellant by Shri Ankit Kumar, Adv. Respondent by Ms. Rupinder Kaur, CIT DR Date of Hearing 17.11.2025 Date of Pronouncement 30.12.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeals ar…

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

ACIT, CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD vs. BRATPAL SINGH TYAGI, HAPUR

In the result, the appeal filed by the assessee being ITA

ITA 4359/DEL/2024[2018-19]Status: DisposedITAT Delhi22 Aug 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shris.Rifaur Rahman

For Appellant: Shri R.K. Garg, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4132/DEL/2024 (Assessment Year: 2018-19) Late Shri Brat Pal Singh Tyagi, vs. DCIT, Central Circle, (through Legal Heir, Smt. Suman Lata), Ghaziabad. C-79, Sanjay Vihar Colony, Meerut Road, Hapur – 245 101 (Uttar Pradesh). (PAN : ACDPT7471R) DCIT, Central Circle, vs. Late Shri Brat Pal Singh Tyagi, Ghaziabad. (through Legal Heir, Smt. Suman Lata), C-79, Sanjay Vihar Colony, Meerut Road, Hapur – 245 101 (Uttar Pradesh). (PAN : ACDPT7471R) (APPELLANT)…

BRAT PAL SINGH TRAGI THROUGH LEGAL HEIR SMT. SUMAN LATA,HAPUR vs. DCIT,CENTRAL CIRCLE, GHAZIABAD

In the result, the appeal filed by the assessee being ITA

ITA 4132/DEL/2024[2018-19]Status: DisposedITAT Delhi22 Aug 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shris.Rifaur Rahman

For Appellant: Shri R.K. Garg, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4132/DEL/2024 (Assessment Year: 2018-19) Late Shri Brat Pal Singh Tyagi, vs. DCIT, Central Circle, (through Legal Heir, Smt. Suman Lata), Ghaziabad. C-79, Sanjay Vihar Colony, Meerut Road, Hapur – 245 101 (Uttar Pradesh). (PAN : ACDPT7471R) DCIT, Central Circle, vs. Late Shri Brat Pal Singh Tyagi, Ghaziabad. (through Legal Heir, Smt. Suman Lata), C-79, Sanjay Vihar Colony, Meerut Road, Hapur – 245 101 (Uttar Pradesh). (PAN : ACDPT7471R) (APPELLANT)…

BRAT PAL SINGH TYAGI,HAPUR vs. DCIT,CENTRAL CIRCLE, GHAZIABAD

In the result, the appeal filed by the assessee being ITA

ITA 3348/DEL/2024[2017-18]Status: DisposedITAT Delhi22 Aug 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shris.Rifaur Rahman

For Appellant: Shri R.K. Garg, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4132/DEL/2024 (Assessment Year: 2018-19) Late Shri Brat Pal Singh Tyagi, vs. DCIT, Central Circle, (through Legal Heir, Smt. Suman Lata), Ghaziabad. C-79, Sanjay Vihar Colony, Meerut Road, Hapur – 245 101 (Uttar Pradesh). (PAN : ACDPT7471R) DCIT, Central Circle, vs. Late Shri Brat Pal Singh Tyagi, Ghaziabad. (through Legal Heir, Smt. Suman Lata), C-79, Sanjay Vihar Colony, Meerut Road, Hapur – 245 101 (Uttar Pradesh). (PAN : ACDPT7471R) (APPELLANT)…

ACIT, NEW DELHI vs. M/S. SHYAM SUNDER JINDAL, NEW DELHI

In the result the appeal of the Revenue is dismissed

ITA 5671/DEL/2016[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Sh. Shyam Sunder Jindal, Central Circle-30, 12A, Green Avenue, New Delhi. Vs. Sector-D, Pocket-3, Vasant Kunj, New Delhi -110070. PAN-AAGPJ0184N (Appellant) (Respondent) Assessee by Shri Rohit Jain, Advocate and Shri Shivam Gupta, CA Department by Ms. Jaya Choudhary, CIT-DR Date of Hearing 16/04/2025 Date of Pronouncement 21/05/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the appellate order of the ld. Commissioner…

DCIT, EXEMPTION CIRCLE, GHAZIABAD vs. KANPUR DEVELOPMENT AUTHORITY, KANPUR

In the result, appeal of the assessee is allowed

ITA 1655/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Mar 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 132(1)Section 139(1)Section 142(1)Section 143(2)Section 153ASection 250Section 6(1)

…ITA No.1650, 1653 to 1655/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1650, 1653 to 1655/Del/2024 [Assessment Year :2017-18 to 2020-21] Sanjay Bhaskar vs DCIT Tribhuwan Complex, Central Circle-13 10th Milestone, Mathura Road, New Delhi Ishwar Nagar, Delhi-110065 PAN-AFCPB7690G APPELLANT RESPONDENT Appellant by Shri Ankit Kumar, Adv. Respondent by Ms. Rupinder Kaur, CIT DR Date of Hearing 17.11.2025 Date of Pronouncement 30.12.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeals ar…

MANOHAR LAL CHUGH,JAIPUR vs. ITO,WARD 6(1), JAIPUR

In the result, the appeal of the assessee is allowed with no order as to costs

ITA 505/JPR/2023[2011-12]Status: DisposedITAT Jaipur20 Aug 2024AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Sanjay Godha, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 10(38)Section 147Section 68Section 69C

…1 MANOHAR LAL CHUGH VS ITO, WARD 6(1), JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 505/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2011-12 Shri Manohar Lal Chugh cuke The ITO Vs. C-260, Hans Marg, Malviya Nagar Ward 6 (1) Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKPC 4318 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sanjay Godha, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Ch…

SRISHTI ASSOCIATES,KOTA, RAJASTHAN vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA-RAJASTHAN

ITA 587/JPR/2024[2018-19]Status: DisposedITAT Jaipur16 Jul 2024AY 2018-19
Section 132Section 132(4)Section 139(1)Section 143(2)Section 153CSection 153DSection 246ASection 44A

…ITA NO. 587/JP/2024 SRISHTI ASSOCIATES VS ACIT, CENTRAL CIRCLE, KOTA 2 Brief facts of the case are that the assessee is a partnership firm. The business of the assessee is construction of building and real estate. The Appellant firm has three partners named as Shri Om Prakash Sharma, Shri Ajay Khatri, and Shri Sanjay Khatri. The assessee filed its return of income of Rs. 6,27,310/- on 30.10.2018 u/s 139(1) of IT Act. The Appellant entered into a joint development agreement with M/s URS Gehna through its partner Shri Upendra Soni, for construction of building project named 'Royal Imperia'. As per this development…

MRS SUNITA SHYAM MALPANI,MUMBAI vs. INCOME TAX OFFICER, WARD 25(1)(3), MUMBAI

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

ITA 344/MUM/2023[2010-2011]Status: DisposedITAT Mumbai18 Jul 2023AY 2010-2011

Bench: Shri Pavan Kumar Gadalesunita Shyam Malpani, Vs. Ito 25(1)(3), 701,Plot No.117, Room No.703, Karanapartment, Kautilyabhavan, Lokhandwalacomplex, Bandra Bkc, Andheri (W), Mumbai-400051. Mumbai-400053. "थायी लेखा सं./जीआइआर सं.Pan/Gir No.Acppm8552J (अपीलाथ"/Applicant) (""यथ"/Respondent)

Section 10Section 143Section 144ASection 148Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sunita Shyam Malpani, Vs. ITO 25(1)(3), 701,Plot No.117, Room No.703, KaranApartment, KautilyaBhavan, LokhandwalaComplex, Bandra BKC, Andheri (W), Mumbai-400051. Mumbai-400053. "थायी लेखा सं./जीआइआर सं.PAN/GIR No.ACPPM8552J (अपीलाथ"/Applicant) (""यथ"/Respondent) Applicant by Mr.Ajay Singh.AR Respondent by Mr.RajendraChandekar.DR सुनवाई क" तार"ख/Date of Hearing 02.05.2023 घोषणा क" तार"ख/Date of Pronouncement 24.07 .2023 ORDER PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against the order of…

SHRI RUPAL JAIAN,JAIPUR vs. ITO, WARD-1(2), JAIPUR

In the result, appeal of the assessee is dismissed

ITA 209/JPR/2020[2014-15]Status: DisposedITAT Jaipur04 Apr 2023AY 2014-15

Bench: The Date Of Appeal.

For Appellant: Shri Saurabh Harsh, AdvocateFor Respondent: Shri Anoop Singh, (Addl. CIT)
Section 10(38)Section 133ASection 142(1)Section 143(2)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 209/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shri Rupal Jalan, The Income Tax Officer, Vs. A-97, Siddharth Nagar, Ward 1(2), Behind Jawahar Circle, Jaipur. Near Jain Mandir, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AGFPJ 5818 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Saurabh Harsh, Advocate. jktLo dh vksj ls@ Revenue by : Shri Ano…

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. M/S RATANDEEP GOLD & DIAMOND PVT. LTD., CHANDAULI

ITA 136/VNS/2020[2017-2018]Status: DisposedITAT Varanasi03 Feb 2023AY 2017-2018

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner M/S Ratandeep Gold & Diamond Of Income Tax, V. Pvt. Ltd. Circle-1, M A Road, 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P. Pan:Aahcr4764Q (Appellant) (Respondent) C.O. No. 02/Vns/2021 (Arising Out Of Ita No. 136/Vns/2020) Assessment Year: 2017-18 M/S Ratandeep Gold & The Deputy Commissioner Of Diamond Pvt. Ltd. V. Income Tax,Circle-1, M.A. Road 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P.

For Appellant: Shri Shishir Bajpai, CAFor Respondent: Shri Amalendu Nath Mishra, CIT DR
Section 143(3)Section 69A

…ITA NO. 136/VNS/2020& CO No 02/VNS/2021 AY:2017-18 DCIT , Circle-1, Varanasi , U.P. v. M/s. Ratandeep Gold & Diamond Pvt. Ltd.,Chandauli,U.P. IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2017-18 The Deputy Commissioner M/s Ratandeep Gold & Diamond of Income Tax, v. Pvt. Ltd. Circle-1, M A Road, 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P. PAN:AAHCR4764Q (Appellant) (Respondent) C.O. No. 02/VNS/2021 (Arising out of ITA No. 136/VNS/2020) Assess…

ACIT, C.C. -4, JAIPUR vs. MAVERICK COMMODITY BROKERS PVT. LTD., JAIPUR

In the result appeals of the revenue are dismissed

ITA 27/JPR/2020[2014-15]Status: DisposedITAT Jaipur26 Sept 2022AY 2014-15
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)
Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] 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. 27/JP/2020 fu/kZkj.k o"kZ@AssessmentYear : 2014-15 cuke The Assistant Commissioner of M/s Maverick Commodity Vs. Income-tax, Brokers Pvt. Ltd., Central Circle-4, 211, Laxmi Complex, M.I. Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECM 8943 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 155/JP/2020…

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

ITA 165/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…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. 164 & 165/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2010-11 & 2011-12 cuke The Assistant Commissioner of Shri Ramesh Kumar Mantri Income-tax, Vs. 211, Laxmi Complex, M.I. Central Circle-4, Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACTPM 0737 H vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 15 & 16/JP/2020 (Arising…

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Mantri Share Brokers v. CIT (96 Taxmann.com 279) — Cited in 52 Judgments | BharatTax