Pavankumar M Sanghvi v. ITO

258 Taxmann 160Supreme Court of India2018#9829 most cited
11

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

Sections most often in play

Section 1961Section 68Section 131(1)Section 133(6)Section 271(1)(c)Section 80GGCSection 143(3)Section 132

Issues it is cited on

section 80ggcsection 131(1)concealment of incomeaccommodation entrysection 80gsection 133(6)section 271(1)(c)section 80section 68transferpersontotal income

Judgments citing Pavankumar M Sanghvi v. ITO

IMRAN YUNUSBHAI MALWAT,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

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

ITA 2025/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad18 Feb 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kmble

For Appellant: Shri Soheb Luhari, ARFor Respondent: Shri Veerbadram Vislavath, Sr. DR
Section 132Section 132(4)Section 80CSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KMBLE, JUDICIAL MEMBER I.T.A. No.2025/Ahd/2025 (Assessment Year: 2019-20) Imran Yunusbhai Malwat, The Income Tax Officer, Vs. 3 Al Hi Lal Society, Ward-4(1)(1), Nr. Varis Nagar Society, Ahmedabad. Mohmmadi Park, Juhapura Ahmedabad-380055. [PAN :APXPM5032 J] (Appellant) .. (Respondent) Appellant by : Shri Soheb Luhari, AR Respondent by: Shri Veerbadram Vislavath, Sr. DR Date of Hearing 13.01.2026 Date of Pronouncement 18.02.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by…

RAJEN JAYANTILAL MERCHANT,AHMEDABAD vs. ASSESSMENT UNIT, JURIS. AO- THE ITO, WARD-3(3)(2), AHMEDABAD

In the result, the appeal filed by the Assessee is dismissed

ITA 1683/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad13 Nov 2025AY 2019-20

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 147Section 151ASection 80Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member Assessment Year 2019-20 Rajen Jayantilal Assessment Unit, Merchant Juris. AO- The ITO 2, Shital Kunj Society, Vs Ward-3(3)(2), Opp. St. Xaviers Ladies Ahmedabad Hostel, B/H Fairdeal House, Navrangpura, Ahmedabad-380009 Gujarat PAN: ACEPM6161G (Respondent) (Appellant) Assessee Represented: Adjournment Application filed Revenue Represented: Shri Rohit Aasudani, Sr. D.R. Date of hearing : 10-11-2025 Date of pronouncement : 13-11-2025 आदेश/ORDER PER : T.R. SENTHIL KUM…

M/S MOOL RAJ VIJAY KUMAR, KAUSHAMBI vs. DY./ACIT(CC), ALLAHABAD

In the result, the appeal of the assessee stands dismissed

ITA 39/ALLD/2023[2018-19]Status: DisposedITAT Allahabad25 Aug 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(3)

…I.T.A. No.39/Alld/2023 Assessment Year:2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.39/Alld/2023 Assessment year:2018-19 M/s Mool Raj Vijay Kumar Vs. Dy.C.I.T., Naya Bazar, Central Circle, Kaushambi Allahabad PAN:AAIFM9789Q (Appellant) (Respondent) Appellant by None (Application) Respondent by Shri A. K. Singh, Sr. D.R. O R D E R PER SUBHASH MALGURIA:J.M. This appeal vide I.T.A. No.39/Alld/2023 has been filed by the assessee for assessment year 2018-19 against impugned appe…

SAURABH PRAVINBHAI PATEL AND BRIJESH PRAVINBHAI PATEL AOP,ANAND vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NEW DELHI

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 1017/AHD/2023[2020-2021]Status: DisposedITAT Ahmedabad30 Apr 2025AY 2020-2021

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 133(6)Section 13ASection 143Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member Assessment Year: 2020-21 Saurabh Pravinbhai Patel Assessment Unit, And Brijesh Pravinbhai Income Tax Patel AOP, Vs Department, 103, Laksh Prime, New Delhi Opp. Town Hall, Gujarat 388001 PAN: AAEAS5687G (Appellant) (Respondent) Assessee Represented: Shri Saiyam Shah, A.R. & Shri Prakash D Shah, A.R. Revenue Represented: Shri Ankit Jain, Sr. D.R. Date of hearing : 24-04-2025 Date of pronouncement : 30-04-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-…

POOJA GROVER,ALLAHABAD vs. DCIT, CIR-2,, ALLAHABAD

In the result, the appeal of the assessee is partly allowed

ITA 140/ALLD/2024[2017-18]Status: DisposedITAT Allahabad20 Mar 2025AY 2017-18

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

Section 142(1)Section 143(2)Section 143(3)Section 234BSection 251Section 69A

…I.T.A. No.140/Alld/2024 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI SUBHASH MALGURIA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER I.T.A. No.140/Alld/2024 Assessment Year:2017-18 Pooja Grover Vs. Dy.C.I.T., 5B/2, Dharam Veer Marg, Circle-2, Sulem Sarai, Allahabad Allahabad PAN:AYLPG7257J (Appellant) (Respondent) Appellant by Shri S. K. Jaiswal, C.A. Respondent by Shri A. K. Singh, Sr. D.R. Date of hearing 25/02/2025 Date of pronouncement 20/03/2025 O R D E R PER SUBHASH MALGURIA, J.M. This appeal has been filed by the assessee against the impugned appella…

DCIT - 14(2)(2), vs. M/S MISHAL CONSTRUCTION P. LTD, MUMBAI

In the result, the appeal is allowed

ITA 3565/MUM/2019[2014-15]Status: DisposedITAT Mumbai23 Dec 2021AY 2014-15
Section 133Section 143(3)Section 6Section 68

…ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Deputy Commissioner of Income Tax-14(2)(2) Mumbai ……………….………Appellant Vs M/s Mishal Construction Pvt. Ltd., ……………………Respondent 402, Vikas Commercial Centre, Dr. C.G. Road, Near Basan Cinema, Chembur, Mumbai 400 0074 [PAN No. AAFCM6325A] Appearances by Himanshu Sharma for the appellant None for the respondent Date of concluding th…

DCIT - 14(2)(2), vs. M/S MISHAL CONSTRUCTION P. LTD, MUMBAI

In the result, the appeal is allowed

ITA 3564/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 Dec 2021AY 2013-14
Section 133Section 143(3)Section 6Section 68

…ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Deputy Commissioner of Income Tax-14(2)(2) Mumbai ……………….………Appellant Vs M/s Mishal Construction Pvt. Ltd., ……………………Respondent 402, Vikas Commercial Centre, Dr. C.G. Road, Near Basan Cinema, Chembur, Mumbai 400 0074 [PAN No. AAFCM6325A] Appearances by Himanshu Sharma for the appellant None for the respondent Date of concluding th…

DCIT - 14(2)(2), vs. M/S MISHAL CONSTRUCTION P. LTD, MUMBAI

In the result, the appeal is allowed

ITA 3563/MUM/2019[2012-13]Status: DisposedITAT Mumbai23 Dec 2021AY 2012-13
Section 133Section 143(3)Section 6Section 68

…ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Deputy Commissioner of Income Tax-14(2)(2) Mumbai ……………….………Appellant Vs M/s Mishal Construction Pvt. Ltd., ……………………Respondent 402, Vikas Commercial Centre, Dr. C.G. Road, Near Basan Cinema, Chembur, Mumbai 400 0074 [PAN No. AAFCM6325A] Appearances by Himanshu Sharma for the appellant None for the respondent Date of concluding th…

DCIT - 14(2)(2), vs. M/S MISHAL CONSTRUCTION P. LTD, MUMBAI

In the result, the appeal is allowed

ITA 3562/MUM/2019[2011-12]Status: DisposedITAT Mumbai23 Dec 2021AY 2011-12
Section 133Section 143(3)Section 6Section 68

…ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Deputy Commissioner of Income Tax-14(2)(2) Mumbai ……………….………Appellant Vs M/s Mishal Construction Pvt. Ltd., ……………………Respondent 402, Vikas Commercial Centre, Dr. C.G. Road, Near Basan Cinema, Chembur, Mumbai 400 0074 [PAN No. AAFCM6325A] Appearances by Himanshu Sharma for the appellant None for the respondent Date of concluding th…

DCIT - 14(2)(2), vs. M/S MISHAL CONSTRUCTION P. LTD, MUMBAI

In the result, the appeal is allowed

ITA 3561/MUM/2019[2010-11]Status: DisposedITAT Mumbai23 Dec 2021AY 2010-11
Section 133Section 143(3)Section 6Section 68

…ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Deputy Commissioner of Income Tax-14(2)(2) Mumbai ……………….………Appellant Vs M/s Mishal Construction Pvt. Ltd., ……………………Respondent 402, Vikas Commercial Centre, Dr. C.G. Road, Near Basan Cinema, Chembur, Mumbai 400 0074 [PAN No. AAFCM6325A] Appearances by Himanshu Sharma for the appellant None for the respondent Date of concluding th…

ITO 12(3)(3), MUMBAI vs. LUCAS MEYER INDUSTRIES, MUMBAI

In the result, appeal filed by the revenue is allowed, for statistical

ITA 3645/MUM/2017[2008-09]Status: DisposedITAT Mumbai24 May 2019AY 2008-09

Bench: Shri Sandeep Gosain () & Shri G Manjunatha () Ito-12(3)(3), Mumbai Vs M/S Lucas Meyer Industries Pvt Ltd 205/D, Veena Nagar, Chincholi Road Malad W), Mumbai 400 064 Pan : Aaacl6818N Appellant Respondednt

Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

…1 ITA 3645/Mum/2017 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI Before Shri Sandeep Gosain (JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) ITO-12(3)(3), Mumbai vs M/s Lucas Meyer Industries Pvt Ltd 205/D, Veena Nagar, Chincholi Road Malad W), MumbaI 400 064 PAN : AAACL6818N APPELLANT RESPONDEDNT Appellant by Shri Rajneesh Yadav Respondent by Shri Bhupendra Shah Date of hearing 03-05-2019 Date of pronouncement 24-05-2019 O R D E R Per G Manjunatha, AM : This appeal filed by the revenue is directed against order of the CIT(A)- 20, Mumbai dated 28-02-2017 and it pertains to AY 2…