Pavitra Realcon (P) Ltd. v. ACIT

87 Taxmann.com 142High Court2017#3653 most cited

What is Pavitra Realcon (P) Ltd. v. ACIT authority for?

The Delhi High Court ruled that documents seized during a search and seizure operation, if found to belong to a third party, can be used for assessment under Section 153C only if they contain incriminating material. This applies even if the original search was not conducted under Section 132.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

Pavitra Realcon v ACIT · Section 153C · Section 132 · incriminating material · seized documents · assessment of third party · search and seizure · block period assessment · Delhi High Court

Sections most often in play

Section 143(3)Section 132Section 153CSection 153ASection 69ASection 132(4A)Section 132(4)Section 133A

Issues it is cited on

pptsection 153c(1)section 132(4a)satisfaction notedocuments seizedblock periodsection 153caddition under section 68incriminating materialsection 133ashare application moneysearch and seizure

Judgments citing Pavitra Realcon (P) Ltd. v. ACIT

SANJEEV SHARMA,NEW DELH vs. ACIT, CENTRAL CIRCLE-16, NEW DELHI

The appeals of the assessee are allowed

ITA 2046/DEL/2022[2013-14]Status: DisposedITAT Delhi14 Nov 2025AY 2013-14

Bench: Shri Mahavir Singh & Shri Krinwant Sahay[Assessment Year:2013-14]

Section 132Section 153ASection 153CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year:2013-14] Sanjeev Sharma, Vs. ACIT, C/o- M/s Raj Kumar & Central Circle-16, Associates, L-7A (LGF), South R. NO.344, Jhandewalan Extn. Extension Part-II, New Delhi-110055 New Delhi-110049 PAN :AKFPS0172A (Appellant ) (Respondent) ITA Nos.1976 to 1979/Del/2022 [Assessment Years: 2014-15 to 2017-18] Sanjeev Sharma, Vs. ACIT, C/o- M/s Raj Kumar & Central Circle-16, Associates, L-7A (LGF), South R. NO.344, Jhandewalan Extn. Extension Part-II, New D…

SANJEEV SHARMA ,NEW DELHI vs. ACIT CENTRAL CIRCALE-16, NEW DELHI

The appeals of the assessee are allowed

ITA 1979/DEL/2022[2017-18]Status: DisposedITAT Delhi14 Nov 2025AY 2017-18

Bench: Shri Mahavir Singh & Shri Krinwant Sahay[Assessment Year:2013-14]

Section 132Section 153ASection 153CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year:2013-14] Sanjeev Sharma, Vs. ACIT, C/o- M/s Raj Kumar & Central Circle-16, Associates, L-7A (LGF), South R. NO.344, Jhandewalan Extn. Extension Part-II, New Delhi-110055 New Delhi-110049 PAN :AKFPS0172A (Appellant ) (Respondent) ITA Nos.1976 to 1979/Del/2022 [Assessment Years: 2014-15 to 2017-18] Sanjeev Sharma, Vs. ACIT, C/o- M/s Raj Kumar & Central Circle-16, Associates, L-7A (LGF), South R. NO.344, Jhandewalan Extn. Extension Part-II, New D…

SANJEEV SHARMA,NEW DELHI vs. ACIT, CENTRAL CIRCLE-16, NEW DELHI

The appeals of the assessee are allowed

ITA 1978/DEL/2022[2016-17]Status: DisposedITAT Delhi14 Nov 2025AY 2016-17

Bench: Shri Mahavir Singh & Shri Krinwant Sahay[Assessment Year:2013-14]

Section 132Section 153ASection 153CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year:2013-14] Sanjeev Sharma, Vs. ACIT, C/o- M/s Raj Kumar & Central Circle-16, Associates, L-7A (LGF), South R. NO.344, Jhandewalan Extn. Extension Part-II, New Delhi-110055 New Delhi-110049 PAN :AKFPS0172A (Appellant ) (Respondent) ITA Nos.1976 to 1979/Del/2022 [Assessment Years: 2014-15 to 2017-18] Sanjeev Sharma, Vs. ACIT, C/o- M/s Raj Kumar & Central Circle-16, Associates, L-7A (LGF), South R. NO.344, Jhandewalan Extn. Extension Part-II, New D…

SANJEEV SHARMA,NEW DELHI vs. ACIT CENTRAL CIRCLE-16, NEW DELHI

The appeals of the assessee are allowed

ITA 1977/DEL/2022[2015-16]Status: DisposedITAT Delhi14 Nov 2025AY 2015-16

Bench: Shri Mahavir Singh & Shri Krinwant Sahay[Assessment Year:2013-14]

Section 132Section 153ASection 153CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year:2013-14] Sanjeev Sharma, Vs. ACIT, C/o- M/s Raj Kumar & Central Circle-16, Associates, L-7A (LGF), South R. NO.344, Jhandewalan Extn. Extension Part-II, New Delhi-110055 New Delhi-110049 PAN :AKFPS0172A (Appellant ) (Respondent) ITA Nos.1976 to 1979/Del/2022 [Assessment Years: 2014-15 to 2017-18] Sanjeev Sharma, Vs. ACIT, C/o- M/s Raj Kumar & Central Circle-16, Associates, L-7A (LGF), South R. NO.344, Jhandewalan Extn. Extension Part-II, New D…

SANJEEV SHARMA,NEW DELHI vs. ACIT CENTRAL CIRCLE-16, NEW DELHI

The appeals of the assessee are allowed

ITA 1976/DEL/2022[2014-15]Status: DisposedITAT Delhi14 Nov 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri Krinwant Sahay[Assessment Year:2013-14]

Section 132Section 153ASection 153CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year:2013-14] Sanjeev Sharma, Vs. ACIT, C/o- M/s Raj Kumar & Central Circle-16, Associates, L-7A (LGF), South R. NO.344, Jhandewalan Extn. Extension Part-II, New Delhi-110055 New Delhi-110049 PAN :AKFPS0172A (Appellant ) (Respondent) ITA Nos.1976 to 1979/Del/2022 [Assessment Years: 2014-15 to 2017-18] Sanjeev Sharma, Vs. ACIT, C/o- M/s Raj Kumar & Central Circle-16, Associates, L-7A (LGF), South R. NO.344, Jhandewalan Extn. Extension Part-II, New D…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, INCOME TAX OFFICE vs. SUPREME POLYMERS PRIVATE LIMITED, JAIPUR

In the results the appeal of the

ITA 189/JPR/2025[2015-16]Status: DisposedITAT Jaipur06 Aug 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 189/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 DCIT, Central Circle-03, Jaipur बनाम Vs. Supreme Polymers Pvt. Ltd. 137-138, Industrial Area, Jhotwara, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AACCS 5773 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Gaurav Nahata, CA राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh, JCIT, Sr. DR सुनवाई की ता

For Appellant: Shri Gaurav Nahata, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 189/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke DCIT, Supreme Polymers Pvt. Ltd. Vs. Central Circle-03, 137-138, Industrial Area, Jaipur Jhotwara, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 5773 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Gaurav Nahata, CA jktLo dh vksj ls@ Re…

KUMAR SAURAV,PATNA vs. DCIT, CENTRAL CIRCLE, NOIDA

The appeal of the assessee is allowed

ITA 5561/DEL/2018[2012-13]Status: DisposedITAT Delhi28 May 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Shri Kumar Saurav, Vs Dcit, C/O Shanker Mehta, Central Circle, Naya Gaon, Noida. Guljarbagh, Patna – 800 007. Pan: Cklps6721H (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta, Advocate & Shri Somil Agarwal, Advocate Revenue By : Shri Dayainder Singh Sidhu, Cit-Dr Date Of Hearing : 07.05.2025 Date Of Pronouncement : 28.05.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 23.07.2018 Of The Commissioner Of Income-Tax (Appeals)-Iv, Kanpur (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.Cit(A)-Iv/Knp/11106/244-Dcit-Cc-Noida/2016- 17 Arising Out Of The Appeal Before It Against The Order Dated 28.12.2016 Passed U/S 153C/143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Dcit, Central Circle, Noida (Hereinafter Referred To As The Ld. Ao).

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 10(38)Section 132Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: C : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2012-13 Shri Kumar Saurav, Vs DCIT, C/o Shanker Mehta, Central Circle, Naya Gaon, Noida. Guljarbagh, Patna – 800 007. PAN: CKLPS6721H (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Shri Somil Agarwal, Advocate Revenue by : Shri Dayainder Singh Sidhu, CIT-DR Date of Hearing : 07.05.2025 Date of Pronouncement : 28.05.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 23.07.…

APEX HEIGHTS PVT.LTD.,NEW DELHI vs. ITO,WARD-3(1), DELHI

The appeals of the assessee are allowed

ITA 1976/DEL/2024[2018-19]Status: DisposedITAT Delhi17 Feb 2025AY 2018-19

Bench: Shri Mahavir Singh & Shri Krinwant Sahay[Assessment Year:2013-14]

Section 132Section 153ASection 153CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year:2013-14] Sanjeev Sharma, Vs. ACIT, C/o- M/s Raj Kumar & Central Circle-16, Associates, L-7A (LGF), South R. NO.344, Jhandewalan Extn. Extension Part-II, New Delhi-110055 New Delhi-110049 PAN :AKFPS0172A (Appellant ) (Respondent) ITA Nos.1976 to 1979/Del/2022 [Assessment Years: 2014-15 to 2017-18] Sanjeev Sharma, Vs. ACIT, C/o- M/s Raj Kumar & Central Circle-16, Associates, L-7A (LGF), South R. NO.344, Jhandewalan Extn. Extension Part-II, New D…

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SOHAM COMMODITIES PVT. LTD, AHMEDABAD

In the result, the appeal filed by the Revenue in ITA No

ITA 1381/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

…by the following judgments relied upon by the appellant. (i) Common Cause (A Registered Society) v. Union of India (2017) 77 taxmann.com 245 (SC) (ii) CIT v. Radico Khaitan Ltd (2017) 83 taxmann.com 375 (Delhi) (iii) Pavitra Realcon (P.) Ltd. vs. ACIT, (2017) 87 Taxmann.com 142 (Delhi-Trib.) (iv) Anil Jaggi v. ACIT (2018) 168 ITD 612 (Mumbai - Trib.) I.T.A No. 1380 & 1381/Ahd/2019 A.Y. 2010-11 Page No 6 DCIT Vs. Piyush Subodhbhai Jhaveri & Soham Commodities Pvt. Ltd. (v) CIT-II v. Kantibhal Revidas Patel [2014] 42 taxmann.com 128 (Gujarat) vi) Bharat t A. Mehta vs. ITO [2001] 116 Taxman 301(AHD.) (Mag.) as affi…

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. PIYUSH SUBODHBHAI JHAVERI, AHMEDABAD

In the result, the appeal filed by the Revenue in ITA No

ITA 1380/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

…by the following judgments relied upon by the appellant. (i) Common Cause (A Registered Society) v. Union of India (2017) 77 taxmann.com 245 (SC) (ii) CIT v. Radico Khaitan Ltd (2017) 83 taxmann.com 375 (Delhi) (iii) Pavitra Realcon (P.) Ltd. vs. ACIT, (2017) 87 Taxmann.com 142 (Delhi-Trib.) (iv) Anil Jaggi v. ACIT (2018) 168 ITD 612 (Mumbai - Trib.) I.T.A No. 1380 & 1381/Ahd/2019 A.Y. 2010-11 Page No 6 DCIT Vs. Piyush Subodhbhai Jhaveri & Soham Commodities Pvt. Ltd. (v) CIT-II v. Kantibhal Revidas Patel [2014] 42 taxmann.com 128 (Gujarat) vi) Bharat t A. Mehta vs. ITO [2001] 116 Taxman 301(AHD.) (Mag.) as affi…

BRINDAVAN ENTERPRISES PVT LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE-14, NEW DELHI

In the result, ground no. 1 raised by the assessee is allowed in favour of the

ITA 367/DEL/2023[2016-17]Status: DisposedITAT Delhi18 Dec 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar Us, Judicialmember & Assessment Year: 2016-17 Acit, Central Circle-14, Vs. Brindavan Enterprises Pvt. Ltd., 318, 2Nd Floor, New Delhi. Dlf South Court Mall, Saket, New Delhi-110017. (Pan: Aaacb 0067 D)

For Appellant: Shri Rajkumar,CA &For Respondent: Shri Javed Akhtar, CIT (DR)
Section 132Section 132(4)Section 133ASection 143(2)Section 143(3)Section 153A

…1 ITA nos. 367 & 1183/Del/2023 Brindavan Enterprises Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIALMEMBER AND Assessment year: 2016-17 ACIT, Central circle-14, Vs. Brindavan Enterprises Pvt. Ltd., 318, 2nd Floor, New Delhi. DLF South Court Mall, Saket, New Delhi-110017. (PAN: AAACB 0067 D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajkumar,CA & Shri J.P. Sharma, CA REVENUE BY : Shri Javed Akhtar, CIT (DR) Date of Hearing : 16.10.2024 Date of Order : 18.12.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1.…

DCIT, CENTRAL CIRCLE-14, NEW DELHI vs. BRINDAVAN ENTERPRISES P. LTD., NEW DELHI

In the result, ground no. 1 raised by the assessee is allowed in favour of the

ITA 1183/DEL/2023[2016-17]Status: DisposedITAT Delhi18 Dec 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar Us, Judicialmember & Assessment Year: 2016-17 Acit, Central Circle-14, Vs. Brindavan Enterprises Pvt. Ltd., 318, 2Nd Floor, New Delhi. Dlf South Court Mall, Saket, New Delhi-110017. (Pan: Aaacb 0067 D)

For Appellant: Shri Rajkumar,CA &For Respondent: Shri Javed Akhtar, CIT (DR)
Section 132Section 132(4)Section 133ASection 143(2)Section 143(3)Section 153A

…1 ITA nos. 367 & 1183/Del/2023 Brindavan Enterprises Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIALMEMBER AND Assessment year: 2016-17 ACIT, Central circle-14, Vs. Brindavan Enterprises Pvt. Ltd., 318, 2nd Floor, New Delhi. DLF South Court Mall, Saket, New Delhi-110017. (PAN: AAACB 0067 D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajkumar,CA & Shri J.P. Sharma, CA REVENUE BY : Shri Javed Akhtar, CIT (DR) Date of Hearing : 16.10.2024 Date of Order : 18.12.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1.…

DCIT CENTRAL CIRCLE-01, DELHI vs. DL HEERA BHAI JEWELLERY ARCADE PVT. LTD. , DELHI

ITA 61/DEL/2022[2017-18]Status: HeardITAT Delhi26 Mar 2024AY 2017-18

Bench: SHRI SAKTIJIT DEY, VICE PRESIDENT [AS (Third Member)

Section 143Section 143(3)Section 153ASection 153CSection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI SAKTIJIT DEY, VICE PRESIDENT [AS THIRD MEMBER] D.L. Heera Bhai ACIT Jewellery Arcade Pvt. Central Circle-1 Ltd. Vs. New Delhi F-123, Main Market Rajouri Garden New Delhi-110027 PAN-AADCD 7804P (Appellant) (Respondent) ACIT M/s. D.L. Heera Bhai Central Circle-1 Jewellery Arcade Pvt. New Delhi Vs. Ltd. F-123, Main Market Rajouri Garden New Delhi-110027 PAN-AADCD 7804P (Appellant) (Respondent) Assessee by Sh. Ajay Wadhwa, Adv. and Ms. Ragini Handa, Adv. Respondent by Sh. Puneet Rai, Standing Counsel for Revenue and Sh. Ashvini Kumar, Juni…

DL HEERA BHAI JEWELLERY ARCADE PVT. LTD. ,DELHI vs. ACIT CENTRAL CIRCLE-1, NEW DELHI

ITA 951/DEL/2021[2017-18]Status: HeardITAT Delhi26 Mar 2024AY 2017-18

Bench: SHRI SAKTIJIT DEY, VICE PRESIDENT [AS (Third Member)

Section 143Section 143(3)Section 153ASection 153CSection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI SAKTIJIT DEY, VICE PRESIDENT [AS THIRD MEMBER] D.L. Heera Bhai ACIT Jewellery Arcade Pvt. Central Circle-1 Ltd. Vs. New Delhi F-123, Main Market Rajouri Garden New Delhi-110027 PAN-AADCD 7804P (Appellant) (Respondent) ACIT M/s. D.L. Heera Bhai Central Circle-1 Jewellery Arcade Pvt. New Delhi Vs. Ltd. F-123, Main Market Rajouri Garden New Delhi-110027 PAN-AADCD 7804P (Appellant) (Respondent) Assessee by Sh. Ajay Wadhwa, Adv. and Ms. Ragini Handa, Adv. Respondent by Sh. Puneet Rai, Standing Counsel for Revenue and Sh. Ashvini Kumar, Juni…

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.…

NILESH M. AGARWAL,MUMBAI vs. DCIT - CC-4(3), MUMBAI

Accordingly, the assessee’s appeal for AY 2011-12, 2013-14 and 2014-15 is allowed for statistical purposes

ITA 5110/MUM/2018[2008-09]Status: DisposedITAT Mumbai30 Aug 2022AY 2008-09

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am 1. आयकरअपीलसं./ I.T.A. No. 5110/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2008-09) 2. आयकरअपीलसं./ I.T.A. No. 5111/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2009-10) 3. आयकरअपीलसं./ I.T.A. No. 5112/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2010-11) 4. आयकरअपीलसं./ I.T.A. No. 5113/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2011-12) 5. आयकरअपीलसं./ I.T.A. No. 5114/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2012-13) 6. आयकरअपीलसं./ I.T.A. No. 5115/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2013-14) 7. आयकरअपीलसं./ I.T.A. No. 5116/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2014-15)

For Appellant: Shri Tejveer Singh/ ShriFor Respondent: Dr. Mahesh Akhade, Ld. DR
Section 132Section 139Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI PRASHANT MAHARISHI, AM 1. आयकरअपीलसं./ I.T.A. No. 5110/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2008-09) 2. आयकरअपीलसं./ I.T.A. No. 5111/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2009-10) 3. आयकरअपीलसं./ I.T.A. No. 5112/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2010-11) 4. आयकरअपीलसं./ I.T.A. No. 5113/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2011-12) 5. आयकरअपीलसं./ I.T.A. No. 5114/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2012-13) 6. आयकरअपीलसं./ I.T.A. No. 5115/Mum/2018 (ननधधारणवर्ा / Assessment Year: 2013-14) 7. आयकरअपीलसं./…

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 837/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 836/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

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