Which sections of the Income Tax Act does Pavankumar M. Sanghvi v. ITO, Wd. 3(1)(2), Baroda come up under?

It is most often cited in judgments turning on Section 68, Section 133(6), Section 148, Section 132(4), Section 143(3), Section 131(1).

Pavankumar M. Sanghvi v. ITO, Wd. 3(1)(2), Baroda

Q: How many judgments cite Pavankumar M. Sanghvi v. ITO, Wd. 3(1)(2), Baroda?

23 judgments on BharatTax cite Pavankumar M. Sanghvi v. ITO, Wd. 3(1)(2), Baroda (81 Taxmann.com 308), spanning 2020 to 2026.

81 Taxmann.com 308Income Tax Appellate Tribunal2017#5171 most cited

What is Pavankumar M. Sanghvi v. ITO, Wd. 3(1)(2), Baroda authority for?

Unexplained cash credits, accommodation entries, and share application monies from shell companies can be added to income under Section 68 if the assessee fails to prove the genuineness and bonafides of the transactions. The genuineness of a transaction is a matter of perception based on facts and ground realities.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2026.

Also referred to as

Pavankumar M. Sanghvi v. ITO · Section 68 · addition u/s 68 · unexplained cash credit · share application money · accommodation entry · shell companies · genuineness of the transaction · onus of proof · borrowed satisfaction

Sections most often in play

Section 68 Section 133(6)Section 148 Section 132(4)Section 143(3)Section 131(1)Section 147 Section 153C

Issues it is cited on

section 80ggc section 153c proceedings section 131(1)onus of proof income escaping assessment borrowed satisfaction accommodation entry section 133(6)share application money genuineness of the transaction complete scrutiny addition u/s 68

Judgments citing Pavankumar M. Sanghvi v. ITO, Wd. 3(1)(2), Baroda

MURAD KHETANI,HYDERABAD vs. DCIT., CIRCLE-10(1), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1376/HYD/2025[2016-17]Status: DisposedITAT Hyderabad11 Mar 2026AY 2016-17

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

Section 131Section 142(1)Section 68

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.1376/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2016-17) Murad Khetani, Vs. Deputy Commissioner of R/o. Hyderabad. Income-tax, Circle 10(1), Hyderabad. PAN : AIFPK5429E (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Ajay Tulsiyan, C.A. and Assessee Shri Kapil Shah, C.A. Re…

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…

ACIT, NON-CORPORATE CIRCLE 7(1), CHENNAI, CHENNAI vs. LATE SHRI MAHAVEER BHANDARI, LEGAL HEIR- SMT. LALITHA BHANDARI, CHENNAI

ITA 2785/CHNY/2024[2016]Status: DisposedITAT Chennai15 Oct 2025

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2785/Chny/2024 िनधा"रण वष"/Assessment Year : 2016-17 The Asst. Commissioner Of Late Shri Mahaveer Bhandari, Income Tax, Rep. By Legal Heir Smt. Lalitha Non-Corporate Circle 7(1), Vs. Bhandari, Chennai. 9, Athipattan Street, Mount Road, Chennai – 600 002. Pan: Aadpb 877A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Anitha, Addl.Cit ""यथ" क" ओर से/Respondent By : Shri Ajith Kumar Chordia, Ca (Through Virtual Mode) सुनवाई क" तारीख/Date Of Hearing : 18.07.2025 घोषणा क" तारीख/Date Of Pronouncement : 15.10.2025

For Appellant: Ms. Anitha, Addl.CITFor Respondent: Shri Ajith Kumar Chordia, CA

Section 143(1)Section 143(3)Section 28Section 56(2)(vii)

…order has noted that M/s.Sunlight Agency Pvt. Ltd. is a paper company ITA. No:2785/Chny/2024 of Shri Rahui Jhunjunwla which has been used to provide entry. The Honourable ITAT, Ahmedabad in the case of Pavankumar M. Sanghvi Vs. ITO, Wd. 3(1)(2), Baroda [2017] 81 Taxmann.com 308 has observed on such type of transaction as under:- "8. As I proceed to deal with genuineness aspect, it is important to bear in mind the fact that what is genuine and what is not genuine is a matter of perception based on facts of the case vis- a-vis the ground realities. The facts of the case cannot be considered in isolation with the g…

MAHESH DYEING AND PRINTING MILLS PVT. LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1(1)(1), SURAT

In the result, appeal of the assessee is allowed for statistical purposes

ITA 281/SRT/2023[2014-15]Status: DisposedITAT Surat11 Jun 2025AY 2014-15

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.281/Srt/2023 Assessment Year: (2014-15) (Hybrid Hearing) Mahesh Dyeing & Printing Mills Vs. Dcit, Pvt. Ltd., Circle – 1(1)(1), 104, 105, 107 Shivanand Nagar Surat Ind. Estate, Village – Tati Thaiya, Surat – 394221, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcm9282E (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/06/2025 Date Of Pronouncement 11/06/2025

Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.281/SRT/2023 Assessment Year: (2014-15) (Hybrid hearing) Mahesh Dyeing and Printing Mills Vs. DCIT, Pvt. Ltd., Circle – 1(1)(1), 104, 105, 107 Shivanand Nagar Surat Ind. Estate, Village – Tati Thaiya, Surat – 394221, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AABCM9282E (Appellant) (Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 02/06/2025 Date of Pronouncement 11/06/2025 आदेश / O R D E R…

NAVANSH VINIMAY PVT. LTD.,KOLKATA vs. I.T.O., WARD - 8(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 724/KOL/2022[2012-2013]Status: DisposedITAT Kolkata30 May 2025AY 2012-2013

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142(1)Section 143Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 724/KOL/2022 Assessment Year: 2012-13 Navansh Vinimay Pvt. Ltd. I.T.O., Ward-8(2), Kolkata Vs. (Appellant) (Respondent) PAN: AACCN9210E Appearances: Assessee represented by : None. Department represented by : Yogesh Mehare, Sr. DR. Date of concluding the hearing : March 5th, 2025 Date of pronouncing the order : May 30th, 2025 ORDER PER…

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:-…

ASG CAPITAL SERVICE PVT LTD(NOW KNOWN AS M/S. ASG CAPITAL SERVICE LLP, HAVING PAN NO. ABCFA2143B) ,MATUNGA S.O vs. ITO CIRCLE-6(2)(1) MUMABI, AAYKAR BHAVAN

In the result, the appeals of the assessee in ITA Nos 2536, 2537 &

ITA 2542/MUM/2023[2014-2015]Status: DisposedITAT Mumbai28 Aug 2024AY 2014-2015

Bench: Shri Anikesh Banerjeeand Shri Gagan Goyal

For Appellant: Shri Nishit Gandhi, AdvocateFor Respondent: Shri Manoj Kumar Sinha (SR. DR)

Section 133(6)Section 143(3)Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBERAND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER I.T.A No.2536/Mum/2023 - 2014-15 I.T.A No.2537/Mum/2023 - 2013-14 I.T.A No.2538/Mum/2023 - 2010-11 I.T.A No.2542/Mum/2023 - 2014-15 M/s ASG Capital Service vs ITO, Circle-6(1)(3), Mumbai Pvt.Ltd (Nowknown as M/s ASG Capital Service LLP), 1601, Rasik Villa, 54, Vinay Oza Marg, Matunga Central Matunga S.O., Mumbai-400 019 PAN : AAFCA0896E APPELLANT RESPONDENT Assessee by : Shri Nishit Gandhi, Advocate Respondent by : Shri Manoj Kumar Sinha (SR. DR) Date of hearing :…

ASG CAPITAL SERVICE PVT LTD(NOW KNOWN AS M/S. ASG CAPITAL SERVICE LLP, HAVING PAN NO. ABCFA2143B) ,MATUNGA S.O vs. ITO- CIRCLE 6(1)(1), AAYKAR BHAVAN

In the result, the appeals of the assessee in ITA Nos 2536, 2537 &

ITA 2538/MUM/2023[2010-2011]Status: DisposedITAT Mumbai28 Aug 2024AY 2010-2011

Bench: Shri Anikesh Banerjeeand Shri Gagan Goyal

For Appellant: Shri Nishit Gandhi, AdvocateFor Respondent: Shri Manoj Kumar Sinha (SR. DR)

Section 133(6)Section 143(3)Section 148Section 250Section 68

ASG CAPITAL SERVICE PVT LTD(NOW KNOWN AS M/S. ASG CAPITAL SERVICE LLP, HAVING PAN NO. ABCFA2143B) ,MATUNGA S.O vs. ITO- CIRCLE 6(1)(1) MUMBAI, AAYKAR BHAVAN

In the result, the appeals of the assessee in ITA Nos 2536, 2537 &

ITA 2536/MUM/2023[2014-15]Status: DisposedITAT Mumbai28 Aug 2024AY 2014-15

Bench: Shri Anikesh Banerjeeand Shri Gagan Goyal

For Appellant: Shri Nishit Gandhi, AdvocateFor Respondent: Shri Manoj Kumar Sinha (SR. DR)

Section 133(6)Section 143(3)Section 148Section 250Section 68

ITO, WARD-2(1)(3),, AHMEDABAD vs. M/S. LYDIA CONSTRUCTION PVT. LTD., AHMEDABAD

ITA 729/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad07 Aug 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: NoneFor Respondent: Shri Kamlesh Makwana, CIT DR

Section 133(6)Section 143(1)Section 148Section 271(1)(c)Section 68

…Rs. 1,45,10,000/- and relied upon various case laws in which share application money received in respect of above companies have been held to be genuine. The Honourable ITAT, Ahmedabad in the case of Pavankumar M. Sanghvi Vs. ITO, Wd. 3(1 )(2), Baroda [2017] 81 Taxmann.com 308 where the accommodation entry was taken from the group company of Shri Praveen Kumar Jain and has observed as under:- "8. As I proceed to deal with genuineness aspect, it is important to bear in mind the fact that what is genuine and what is not genuine is a matter of perception based on facts of the case vis-a-vis the ground realities. Th…

SHAILESH K PATEL-HUF,AHMEDABAD vs. ITO, WARD-3(3)(5), AHMEDABAD

In the result, appeal preferred by the assessee is dismissed

ITA 288/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad18 Jun 2024AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 288/Ahd/2019 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2015-16) िनधा"रण वष" Shailesh K. Patel Huf The Income Tax Officer बनाम बनाम/ बनाम बनाम C/O. Ketan H. Shah, Ward – 3(3)(5), Vs. Advocate Ahmedabad 512, Time Square – I, Op. Ram Baug Bungalow, Thaltej Shilaj Road, Thaltej, Ahmedabad, Gujarat 380059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aalhs9548E (Appellant) .. (Respondent) Shri Ketan Shah & Shri Aman Shah, अपीलाथ" ओर से /Appellant By : A.Rs. ""यथ" क" ओर से/Respondent By : Shri Ashok Kumar Suthar, Sr. Dr 04/06/2024 Date Of Hearing Date Of Pronouncement 18/06/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-3, Ahmedabad, (In Short ‘The Cit(A)’) Dated 24.01.2019 For The Assessment Year 2015-16. 2. The Assessee Has Taken Following Grounds Of Appeal:

For Appellant: A.RsFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

Section 10(38)Section 133(6)Section 143(2)Section 145Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA RAGHUNATH KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 288/Ahd/2019 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2015-16) िनधा"रण वष" Shailesh K. Patel HUF The Income Tax Officer बनाम बनाम/ बनाम बनाम C/o. Ketan H. Shah, Ward – 3(3)(5), Vs. Advocate Ahmedabad 512, Time Square – I, Op. Ram Baug Bungalow, Thaltej Shilaj Road, Thaltej, Ahmedabad, Gujarat 380059 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AALHS9548E (Appellant) .. (Respondent) Shri Ketan Shah & Shri Aman Shah, अपीला…

ACIT 22 (3), MUMBAI vs. M/S RUKHANA ENTERPRISES, MUMBAI

In the result, the appeals of the revenue stand dismissed

ITA 6508/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Mar 2023AY 2012-13

Bench: Shri Aby T Varkey & Shri Amarjit Singhita Nos. 6505 & 6508/Mum/2019 (A.Ys.2009-10 & 2012-13) Acit-22(3) Vs. M/S Rukhana Enterprises 305, 3Rd Floor, Piramal Centrum House, 8Th Floor Chambers, Lal Baug, Kalina, Santacruz (East), Parel, Mumbai – 400 012 Mumbai – 400 055 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacfr6072M Appellant .. Respondent Appellant By : Smt. Mahita Nair Respondent By : Shri Bhupendra Shah Date Of Hearing 13.01.2023 Date Of Pronouncement 31.03.2023 आदेश / O R D E R Per Amarjit Singh (Am): These Two Appeals Filed By The Revenue Are Directed Against The Common Order Of Cit(A)-34, Mumbai, Dated 11.07.2019. Since Common Issue On Identical Facts Are Involved In These Two Appeals Filed By The Revenue, Therefore, These Appeals Are Adjudicated Together By Taking Ita No. 6505/Mum/2019 As Lead Case & Its Finding Will Be Applied To Ita No. 6508/Mum/2019 Mutatis Mutandis. 1. On The Facts & In The Circumstances Of The Case & In Law, The Cit(A) Erred In Deleting The Addition Of Rs.3,26,00,000/-Made On Bogus & Non Genuine Loan & The Proportionate Disallowance Of Interest Of Rs.21,96,699/- On The Said Loan Ignoring The Fact That The Assessee Completely Failed In Substantiating The Loan The Loan Taken From The Parties Who Are Involved In Providing Accommodation Entries Only.

For Appellant: Smt. Mahita NairFor Respondent: Shri Bhupendra Shah

Section 147Section 148Section 68

…P a g e | 1 2 Appeals ACIT-22(3) Vs. M/s Rukhana Enterprises IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 6505 & 6508/Mum/2019 (A.Ys.2009-10 & 2012-13) ACIT-22(3) Vs. M/s Rukhana Enterprises 305, 3rd Floor, Piramal Centrum House, 8th Floor Chambers, Lal Baug, Kalina, Santacruz (East), Parel, Mumbai – 400 012 Mumbai – 400 055 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACFR6072M Appellant .. Respondent Appellant by : Smt. Mahita Nair Respondent by : Shri Bhupendra Shah Date of Hearing 13.01.2023 Date of Pronounce…

ACIT 22 (3), MUMBAI vs. M/S RUKHANA ENTERPRISES, MUMBAI

In the result, the appeals of the revenue stand dismissed

ITA 6505/MUM/2019[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

For Appellant: Smt. Mahita NairFor Respondent: Shri Bhupendra Shah

Section 147Section 148Section 68

MR. CHETANKUMAR RATILAL SHAH,AHMEDABAD vs. ITO, WARD-5(2)(1), AHMEDABAD

In the result appeal of the assessee is hereby allowed

ITA 905/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad11 Nov 2022AY 2014-15

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.905/Ahd/2019 िनधा"रण वष"/Asstt. Year:2014-2015 Shri Chetankumar Ratilal Shah, Income Tax Officer, 6, Pratik Appartments, Vs. Ward-5(1)(1), Nr. Shipalaya Char Rasta, Ahmedabad. Vasna, Ahmedabad-380007. Pan: Aqnps3125R

For Appellant: Shri Parimalsingh B. Parmar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.905/AHD/2019 िनधा"रण वष"/Asstt. Year:2014-2015 Shri Chetankumar Ratilal Shah, Income Tax Officer, 6, Pratik Appartments, Vs. Ward-5(1)(1), Nr. Shipalaya Char Rasta, Ahmedabad. Vasna, Ahmedabad-380007. PAN: AQNPS3125R (Applicant) (Respondent) Assessee by : Shri Parimalsingh B. Parmar, A.R Revenue by : Shri Atul Pandey, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 29/09/2022 घोषणा क" तारीख /Date of Pronouncement: 11/11/2022 आदेश/O R D E R PER WASEEM AH…

M/S. HIT IRON & STEEL PVT. LTD.,MUMBAI vs. ITO, WARD-2(1)(3),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 379/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad29 Aug 2022AY 2009-10

For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri V.K. Singh, Sr. D.R

Section 147Section 148Section 234ASection 271Section 68

…ar Jain has admitted that he was engaged in providing accommodation entries through its various companies and there was no real business in his companies. The Honourable ITAT, Ahmedabad in the case of Pavarikumar M. Sanghvi Vs. ITO, Wd. 3(1)(2), Baroda [2017] 81 Taxmann.com 308 where the accommodation entry was taken from the group company of Shri Praveen Kumar Jain and has observed as under:- "8. As I proceed to deal with genuineness aspect, it is important to bear in mind the fact that what is genuine and what is not genuine is a matter of perception based on facts of the case vis- a-vis the ground realities.…

M/S. SEKHANI INDUSTRIES PVT LTD. ( FORMERLY KNOWN AS MANGAL COTTON MILLS PVT.LTD.),,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(1)(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 290/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad29 Jun 2022AY 2012-13

Bench: Dr. Arjun Lal Saini & Ms. Madhumita Royassessment Year:2012-13 M/S. Sekani Industries Pvt. Ltd. The Dcit, Circle-2(1)(2), (Formerly Known As Mangal Cotton Mills Vs Ahmedabad. Pvt. Ltd.), 62, New Cloth Market, Ahmedabad- 380001. Pan : Aabcm0470G (Appellant) (Responent) Assessee By : Shri S. R. Shah, Ca : Shriv. K. Singh, Sr. Dr Revenue By सुनवाईक"तार"ख/Date Of Hearing : 21/04/2022 घोषणाक"तार"ख/Date Of Pronouncement: 29/06/2022 आदेश/O R D E R

For Appellant: Shri S. R. Shah, CA

Section 143(1)Section 143(3)Section 68

…e has been struck off recently by the Ministry of CorporateAffair. The allegation of assessing officer that appellant company is a paper companyis correct. The Honourable ITAT, Ahmedabad in the case of Pavankumar M. Sanghvi Vs. ITO, Wd. 3(1)(2), Baroda [2017] 81 Taxmann.com 308 hasobserved on such type of transaction as under:- "8. As I proceed to deal with genuineness aspect, it is important to bear inmind the fact that what is genuine and what is not genuine is a matter ofperception based on facts of the case vis-a-vis the ground realities. The facts of thecase cannot be considered in isolation with the ground…

HEMLATA VISHNUBHAI GUPTA,AHMEDABAD vs. THE ITO, WARD--(3)(3), AHMEDABAD

In the result, appeal filed by the assessee is dismissed

ITA 91/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2011-12

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year: 2011-12

For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr. D.R

Section 139(1)Section 144Section 147Section 148Section 271(1)(c)Section 271F

…ITA No.91/Ahd/2020 A.Y. 2011-12 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year: 2011-12 Hemlata Vishnubhai Gupta, vs. Income Tax Officer, 4, Gururamdas Society, Ward-3 (3), Ahmedabad. Near Amber Cinema, Bapunagar, Ahmedabad. [PAN – ABZPG 8940 P] (Appellant) (Respondent) Appellant by : None Respondent by : Shri R.R. Makwana, Sr. D.R. Date of hearing : 20.04.2022 Date of pronouncement : 27.04.2022 O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER : This is an appeal…

DY CIT 15(1)(2), MUMBAI vs. M/S LEENA POOWER TECH ENGINEERS P LTD., NAVI MUMBAI

In the result, the appeal is allowed

ITA 1313/MUM/2020[2011-12]Status: DisposedITAT Mumbai21 Sept 2021AY 2011-12

Bench: Us Is A Private Limited Company Stated To Be Engaged In The Business As 'Investment Company' In Column 10, Page 1, Of The Impugned Assessment Order. Its Assessment Under Section 143(3)

Section 143(3)Section 68

…ITA No. 1313/Mum/20 Assessment year: 2011-12 Page 1 of 41 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘A’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Vikas Awasthy (Judicial Member)] ITA No. 1313/Mum/20 Assessment year: 2011-12 Deputy Commissioner of Income Tax Circle 15(1)(2), Mumbai ……………….………Appellant Vs Leena Power Tech Engineers Pvt Ltd ……………………Respondent 13/14, Sai Chambers, Saroval Vihar Road Sector 11, CBD Belapur, Navi Mumbai 4006 414 [PAN: AAACL4054E] Appearances by Brajendra Kumar for the appellant Devendra Jain for the respondent Date of concluding the hearing: : September 9, 2021 Da…

ACIT, CIRCLE - 35, , KOLKATA vs. M/S. KWALITY STEEL PROCESSORS, KOLKATA

Accordingly appeal of the assessee dismissed

ITA 2101/KOL/2018[2015-16]Status: DisposedITAT Kolkata19 Jun 2020AY 2015-16

Section 133ASection 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A”, KOLKATA BEFORE SH. S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER [Assessment Year: 2015-16] Astt. Commissioner of M/s. Kwality Steel Income Tax, Processors, Circle-35, 2nd Floor, 4 India Kolkata. Exchange Place, vs Dalhousie, Kolkata-700 001. PAN- AAEFK 2197 G (Appellant) (Respondent) Appellant by Sh. Dhrubajyoti Ray, JCIT. Respondent by Sh. Miraj D. Shah, AR. Date of Hearing 15.01.2020 Date of Pronouncement 19.06.2020 ORDER PER SH. S.S.GODARA, JUDICIAL MEMBER This Revenue’s appeal for AY 2015-16 arises against the order dated 30.07.2018…

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