Mohammad Osman Mohammed Haroon Motiwala v. PCIT

145 Taxmann.com 109Reported decision2022#16746 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 115BBE Section 133A Section 143(3)Section 69 Section 144B Section 263 Section 69B Section 142(1)

Issues it is cited on

section 69b lack of enquiry non-application of mind erroneous and prejudicial section 115bb section 115b section 133a unexplained investment section 115bbe section 263 section 115 section 26

Judgments citing Mohammad Osman Mohammed Haroon Motiwala v. PCIT

Akashdeep Cloth Centre, Kannad vs. Principal CIT, Nashik

In the result, both the appeals filed by the respective assessees are allowed

ITA 959/PUN/2024[2019-20]Status: DisposedITAT Pune04 Nov 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2019-20

For Appellant: S/Shri Shubham N. Rathi and Ashutosh DhootFor Respondent: Shri Amol Khairnar, CIT-DR

Section 115BSection 142(1)Section 143(3)Section 263Section 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2019-20 Akashdeep Cloth Centre PCIT, Nashik C/o Akashdeep Cloth Centre, Bus Vs. Stand Road, Aurangabad – 431103 PAN: AAJFA3719R (Appellant) (Respondent) Assessment year : 2019-20 Manmandir Cloth Centre PCIT, Nashik C/o Manmandir Cloth Centre, Vs. Bazaar Peth, Tal Kannad, Aurangabad – 431103 PAN: AAJFM6647G (Appellant) (Respondent) Assessee by : S/Shri Shubham N. Rathi and Ashutosh Dhoot Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 29-10-20…

Manmandir Cloth Centre, Kannad vs. PCIT, Nashik

In the result, both the appeals filed by the respective assessees are allowed

ITA 1012/PUN/2024[2019-20]Status: DisposedITAT Pune04 Nov 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2019-20

For Appellant: S/Shri Shubham N. Rathi and Ashutosh DhootFor Respondent: Shri Amol Khairnar, CIT-DR

Section 115BSection 142(1)Section 143(3)Section 263Section 69Section 69B

Shri Vishwakarama Jewellers, Akola vs. DCIT Akola Circle, Akola

In the result, assessee’s appeal is allowed

ITA 99/NAG/2025[2017-18]Status: DisposedITAT Nagpur22 Sept 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri S.G. GandhiFor Respondent: Shri Surjit Kumar Saha

Section 115BSection 133ASection 143(3)Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.99/Nag./2025 (Assessment Year : 2017–18) Shri Vishwakarma Jewellers M.G. Road, Akola 444 001 ……………. Appellant PAN – ADBFS5406Q v/s Dy. Commissioner of Income Tax ……………. Respondent Akola Circle, Akola Assessee by : Shri S.G. Gandhi Revenue by : Shri Surjit Kumar Saha Date of Hearing – 24/06/2025 Date of Order – 22/09/2025 O R D E R PER K.M. ROY, A.M. This appeal filed by the assessee is against the impugned order dated 20/01/2025, passed by the learned Com…

Qader Abdul Razzaque Abdul, Aurangabad vs. Principal Commissioner of Income Tax, Nashik

In the result, the appeal of the assessee is dismissed

ITA 937/PUN/2024[2019-20]Status: DisposedITAT Pune04 Sept 2025AY 2019-20

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.937/Pun/2024 धििाारण वर्ा / Assessment Year : 2019-20 Qader Abdul Razzaque Abdul, Principal Commissioner M/S. Captain Color Home Opp. Of Income Tax, Nashik-1 Bhartiya Hospital Raja Bazar Chh. Vs. Sambhajinagar (Aurangabad), Pin Code-431001 Pan : Acqpk8963L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Shubham N. Rathi Department By : Shri Amit Bobde Date Of Hearing : 24-06-2025 Date Of 04-09-2025 Pronouncement : आदेश / Order

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Amit Bobde

Section 133ASection 143(2)Section 69

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.937/PUN/2024 धििाारण वर्ा / Assessment Year : 2019-20 Qader Abdul Razzaque Abdul, Principal Commissioner M/s. Captain Color Home Opp. of Income Tax, Nashik-1 Bhartiya Hospital Raja Bazar Chh. Vs. Sambhajinagar (Aurangabad), Pin Code-431001 PAN : ACQPK8963L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Shubham N. Rathi Department by : Shri Amit Bobde Date of hearing : 24-06-2025 Date of 04-09-2025 Pr…

M/S Punya Shree Jewellers, S4Eoni Malwa vs. The PCIT-1, Bhopal

In the result, for the reasons mentioned above, the assessment order u/s 143(3) r

ITA 154/IND/2023[2018-19]Status: DisposedITAT Indore21 Dec 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Punya Shree Jewellers Pcit (1) Main Road, Seoni Malwa Bhopal Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aapfp9682A Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.11.2023 Date Of Pronouncement 21.12.2023

Section 115BSection 133ASection 143Section 143(3)Section 263Section 28Section 69

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s Punya Shree Jewellers PCIT (1) Main Road, Seoni Malwa Bhopal Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AAPFP9682A Assessee by Shri S.N. Agrawal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 09.11.2023 Date of Pronouncement 21.12.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against the order dated 28.03.2023 of Pr. Commissioner of Income Tax passed u/s 263 of the Act for…