Nemichand Kothari v. CIT

136 Taxmann 216Reported decision#19035 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 10(38)Section 143(3)Section 144BSection 147Section 148Section 263Section 68Section 69A

Issues it is cited on

retracted statementbogus ltcglive linkaddition under section 68penny stocksection 10(38)principal commissioner of income-taxtangible materiallong term capital gainsgenuineness of the transactionlong term capital gainincome-tax officer

Judgments citing Nemichand Kothari v. CIT

ITO 41(3)(1), Mumbai vs. Deepika Anil Agarwal, Mumbai

In the result the appeal filed by the revenue stands

ITA 1885/MUM/2025[2011-12]Status: DisposedITAT Mumbai06 Aug 2025AY 2011-12

Bench: Hon’Ble Shri Sandeep Gosain& Shri Girish Agrawal

Section 10(38)Section 132Section 132(4)Section 143Section 147Section 148Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 1885/Mum/2025 (Assessment Year: 2011-12) Vs. Deepika Anil Agarwal ITO 41(3)(1) 847, Kautilya Bhawan Mumbai. 501, Sidhi Bldg, Mala West. PAN/GIR No.AKOPA7202Q (Applicant) (Respondent) Assesseeby Shri Vimal Punmiya, CA Revenue by Shri Annavaran Kosuri, Sr. AR Date of Hearing Date of Pronouncement 22.07.2025 06.08.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the revenue challenging the impugned order dt. 22.01.2025 passed u/s 263 o…

Rajendra Kumar Mundra (HUF), Mumbai vs. National Faceless Assessment Centre (NFAC), Delhi

In the result the appeal filed by the assessee stands allowed

ITA 1000/MUM/2024[2016-17]Status: DisposedITAT Mumbai06 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain& Shri Girish Agrawalrajendra Kumar Mundra Vs. Ito, Ward 24(3)(1) (Huf) Piramal Chamber C-28, Ameya Bldg, Behind Lalbaug, Mumbai – Ymca Dn Nagar Andheri (W) 400012. 400053. Pan/Gir No.Aadh6828J (Applicant) (Respondent)

Section 147Section 148Section 2Section 263Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Rajendra Kumar Mundra Vs. ITO, Ward 24(3)(1) (HUF) Piramal Chamber C-28, Ameya Bldg, Behind Lalbaug, Mumbai – YMCA DN Nagar Andheri (W) 400012. 400053. PAN/GIR No.AADH6828J (Applicant) (Respondent) Assessee by Shri Vimal Punmiya, CA & Shri Anand Mundra, CA Revenue by Shri Annavaran Kosuri, Sr. AR Date of Hearing 22.07.2025 Date of Pronouncement 06.08.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned…

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…

Aakash Films Pvt. Ltd, Mumbai vs. CIT -50, Mumbai

In the result, Ground No. 2 raised by the assessee is allowed

ITA 1762/MUM/2021[2013-14]Status: DisposedITAT Mumbai22 Nov 2022AY 2013-14

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Aakash Films Private Limited V. Income Tax Officer – 16(1)(1) Room No. 436A, Plot No. A-51, Midc Aayakar Bhavan, M.K. Road Marol Industrial Area Next To Aipma Andheri (E), Mumbai - 400093 Mumbai - 400020 Pan: Aahca5657K (Appellant) (Respondent) M/S. Aakash Ashish Realtors Limited V. Cit – 50, Central Circle – 8(3) Cts No. 766, 534 Mumbai S.V. Road, New Oshiwara Station Jogeshwari (W), Mumbai – 400102 Pan: Aaack7241C (Appellant) (Respondent)

Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Aakash Films Private Limited v. Income Tax Officer – 16(1)(1) Room No. 436A, Plot No. A-51, MIDC Aayakar Bhavan, M.K. Road Marol Industrial Area Next to AIPMA Andheri (E), Mumbai - 400093 Mumbai - 400020 PAN: AAHCA5657K (Appellant) (Respondent) M/s. Aakash Ashish Realtors Limited v. CIT – 50, Central Circle – 8(3) CTS No. 766, 534 Mumbai S.V. Road, New Oshiwara Station Jogeshwari (W), Mumbai – 400102 PAN: AAACK7241C (Appellant) (Respondent) Asses…

Nemichand Kothari v. CIT (136 Taxmann 216) — Cited in 4 Judgments | BharatTax