Pankil Garg v. PCIT

108 Taxmann.com 337Reported decision2019#16458 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 10(2)Section 56(2)(vii)Section 115BBESection 132Section 143(2)Section 143(3)Section 56(2)(x)(a)Section 142(1)

Issues it is cited on

section 10(2)section 56(2)(vii)section 56(2)section 56section 10income from other sourcessection 143(2)section 25section 143section 14section 143(3)nfac

Judgments citing Pankil Garg v. PCIT

Saurabh Goyal, Chandigarh vs. Deputy Commissioner of Income Tax CC-1, Chandigarh

In the result, appeal in assessment year 2020-21 is treated as allowed

ITA 38/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh19 Nov 2025AY 2021-22

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 37 & 38/Chd/2025 "नधा"रण वष" / A.Y. : 2020-21 & 2021-22 Shri Saurabh Goyal, The Dcit, House N O. 309, Sector 9, Vs Central Circle-1, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Ajapg4217C अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Yogesh Monga, Ca Revenue By : Shri Rajat Kumar Kureel, Cit Dr Date Of Hearing : 13.10.2025 Date Of Pronouncement : 20.11.2025

For Appellant: Shri Yogesh Monga, CAFor Respondent: Shri Rajat Kumar Kureel, CIT DR
Section 10(2)Section 115BSection 132Section 143(2)Section 56(2)(x)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 37 & 38/CHD/2025 "नधा"रण वष" / A.Y. : 2020-21 & 2021-22 Shri Saurabh Goyal, The DCIT, House N o. 309, Sector 9, Vs Central Circle-1, Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AJAPG4217C अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Yogesh Monga, CA Revenue by : Shri Rajat Kumar Kureel, CIT DR Date of Hearing : 13.10.2025 Date of Pronouncement : 20.11.2025 PHYSICAL HEARING…

Saurabh Goyal, Chandigarh vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, appeal in assessment year 2020-21 is treated as allowed

ITA 37/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh19 Nov 2025AY 2020-21

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 37 & 38/Chd/2025 "नधा"रण वष" / A.Y. : 2020-21 & 2021-22 Shri Saurabh Goyal, The Dcit, House N O. 309, Sector 9, Vs Central Circle-1, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Ajapg4217C अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Yogesh Monga, Ca Revenue By : Shri Rajat Kumar Kureel, Cit Dr Date Of Hearing : 13.10.2025 Date Of Pronouncement : 20.11.2025

For Appellant: Shri Yogesh Monga, CAFor Respondent: Shri Rajat Kumar Kureel, CIT DR
Section 10(2)Section 115BSection 132Section 143(2)Section 56(2)(x)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 37 & 38/CHD/2025 "नधा"रण वष" / A.Y. : 2020-21 & 2021-22 Shri Saurabh Goyal, The DCIT, House N o. 309, Sector 9, Vs Central Circle-1, Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AJAPG4217C अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Yogesh Monga, CA Revenue by : Shri Rajat Kumar Kureel, CIT DR Date of Hearing : 13.10.2025 Date of Pronouncement : 20.11.2025 PHYSICAL HEARING…

Kunal Rajendra Mashru, Mumbai vs. Asst Commissioner of Income Tax Circle -1, Junagadh

The appeal is dismissed

ITA 387/RJT/2025[2017-18]Status: DisposedITAT Rajkot03 Nov 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.387/Rjt/2025 निर्धारणवर्ष / Assessment Year: 2017-18 Kunal Rajendra Mashru C/O. Pradip Corporation, D-3, Jeevan Jyot, Cawasji Patel Street, Mumbai – 400001, Maharashtra Pan : Afhpm1835K (अपीलार्थी/Appellant) बनाम Vs. Assistant Commissioner Of Income-Tax Circle-1, Junagadh : (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri Abhishek Choksy, Ar राजस्व की ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 05/08/2025 घोषणा की तारीख /Date Of Pronouncement : 03/11/2025 Order Per Dinesh Mohan Sinha: Captioned Appeal Filed By Assessee Pertaining To Assessment Year 2017-18, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) By The Ld. Commissioner Of Income-Tax (Appeal), Addl/Jcit(A)-3, Chennai (In Short 'Cit(A)'), Dated 29.05.2025, Which In Turn Arises Out Of Assessment Order Passed By Assessing Officer U/S. 143(3) Of The Act On 07.11.2019.

For Appellant: Shri Abhishek Choksy, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR
Section 10(2)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 56Section 56(2)(vii)

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No.387/RJT/2025 निर्धारणवर्ष / Assessment Year: 2017-18 Kunal Rajendra Mashru c/o. Pradip Corporation, D-3, Jeevan Jyot, Cawasji Patel Street, Mumbai – 400001, Maharashtra PAN : AFHPM1835K (अपीलार्थी/Appellant) बनाम Vs. Assistant Commissioner of Income-tax Circle-1, Junagadh : (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee by : Shri Abhishek Choksy, AR राजस्व की ओर से/Revenue by : Shri Abhimanyu S…

Sachi Desai, Mumbai vs. ACIT Valsad Circle, Valsad

In the result, grounds of appeal raised by assessee are treated allowed for statistical purposes

ITA 1041/SRT/2024[2015-16]Status: DisposedITAT Surat10 Jan 2025AY 2015-16

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1041/Srt/2024 (Ay 2015-16) (Physical Court Hearing) Sachi Desai Assistant Commissioner Of Income- B/3501, Rustomjee Elanza Near Tax, Valsad Circle, Valsad, Aaykar बनाम Inorbit Mall Malad West, Vibhag, Shanti Nagar,Valsad-396 Vs Maharashtrat-400 064 001 [Pan : Aicpv 7841 A] अपीलाथ"/Appellant ""थ" /Respondent

Section 10(2)Section 143(3)Section 254(1)Section 56(2)(vii)

…आयकर अपीलीय अिधकरण, सूरत "ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1041/SRT/2024 (AY 2015-16) (Physical court hearing) Sachi Desai Assistant Commissioner of Income- B/3501, Rustomjee Elanza Near tax, Valsad Circle, Valsad, AAykar बनाम Inorbit Mall Malad West, Vibhag, Shanti Nagar,Valsad-396 Vs Maharashtrat-400 064 001 [PAN : AICPV 7841 A] अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Rasesh Shah, CA राज" की ओर से /Revenue by Shri Mukesh Jain– Sr-DR सु…

Ranjitbhai Dhayabhai Panchal, Na vs. Arivs.Income Tax Officer, Navsari Circle, Navsari

In the result, the ground of appeal raised by the assessee is allowed

ITA 266/SRT/2022[2017-18]Status: DisposedITAT Surat09 May 2023AY 2017-18

Bench: SHRI PAWAN SINGH (Judicial Member)

Section 10(2)Section 143(3)Section 254(1)Section 56(2)Section 56(2)(VII)Section 56(2)(vii)

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.266/SRT/2022 (AY 2017-18) (Hearing in Virtual Court) Ranjitbhai Dhayabhai Income Tax Officer, Navsari Panchal, AT & P.O. Eru, Circle, Navsari-396445 Vs Eru Char Rasta, Tal: Jalalpore, District. Navsari-396450 PAN No: ADXPP 8781 D अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Shri Sujesh C Suratwala, C.A राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr-DR सुनवाई की तारीख/Date of hearing 13.03.2023 उ"घोषणा क" तार"ख/Date of 09.05.2023 pro…

Pankil Garg v. PCIT (108 Taxmann.com 337) — Cited in 5 Judgments | BharatTax