Mukesh Manekchand Sheth v. ACIT, Central Circle-2

116 Taxmann.com 618High Court2020#18853 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 132Section 132(1)Section 132ASection 143(3)Section 147Section 153ASection 153A(1)Section 153C

Judgments citing Mukesh Manekchand Sheth v. ACIT, Central Circle-2

A.C.I.T., CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. JAIDEEP HALWASIYA, KOLKATA

In the result, the appeal of the Revenue is dismissed and the cross objection by the assessee is allowed

ITA 2284/KOL/2024[2015-16]Status: DisposedITAT Kolkata13 Feb 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Jaideep Halwasiya Acit, Central Circle-4(3) 3Rd Floor, P-34, India Aaykar Bhavan Poorva, Exchange Place, 110 Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aawph1706L Co No. 50/Kol/2024 (Arising Out Of Ita No. 2284/Kol/2024 For A.Y. 2015-16) Jaideep Halwasiya Acit, Central Circle-4(3) 3Rd Floor, P-34, India Aaykar Bhavan Poorva, Exchange Place, 110 Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Assessee By : Shri S.K. Tulsiyan, Ar Revenue By : Shri Guru Bhashyam, Dr Date Of Hearing: 23.01.2025 Date Of Pronouncement : 13.02.2025

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Guru Bhashyam, DR
Section 132(1)Section 143(3)Section 153ASection 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM Jaideep Halwasiya ACIT, Central Circle-4(3) 3rd Floor, P-34, India Aaykar Bhavan Poorva, Exchange Place, 110 Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAWPH1706L CO No. 50/KOL/2024 (Arising out of ITA No. 2284/KOL/2024 for A.Y. 2015-16) Jaideep Halwasiya ACIT, Central Circle-4(3) 3rd Floor, P-34, India Aaykar Bhavan Poorva, Exchange Place, 110 Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Ass…

ACIT CENT. CIR -7(1) , MUMBAI vs. DR. D.Y.PATIL EDUCATION SOCIETY , MUMBAI

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 2299/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Mar 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education DCIT, Central Circle-7(1) 6th Floor, Aayakar Bhavan, M.…

ACIT CC -7(1) , MUMBAI vs. DR. D.Y.PATIL EDUCATION SOCIETY, MUMBAI

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 2298/MUM/2021[2016-17]Status: DisposedITAT Mumbai29 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education DCIT, Central Circle-7(1) 6th Floor, Aayakar Bhavan, M.…

D.Y.PATIL EDUCATION SOCIETY,KOLHAPUR vs. DCIT CENT. CIR 7(1) , MUMBAI

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 1957/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Mar 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education DCIT, Central Circle-7(1) 6th Floor, Aayakar Bhavan, M.…

Mukesh Manekchand Sheth v. ACIT, Central Circle-2 (116 Taxmann.com 618) — Cited in 4 Judgments | BharatTax