PCIT v. Avinash Kumar Setia

81 Taxmann.com 476High Court2017#961 most cited

What is PCIT v. Avinash Kumar Setia authority for?

An addition to income made based on a statement is justified, especially when such statement is corroborated by evidence found during a search operation, such as digital data and employee confirmations.

112

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Avinash Kumar Setia · Section 132(4) statement · addition based on statement · corroboration of evidence · search assessment · Section 153A · digital evidence · pen drive evidence · justified additions · Delhi High Court

Sections most often in play

Section 132(4)Section 143(3)Section 153ASection 132Section 142(1)Section 69Section 153CSection 56

Issues it is cited on

section 133(a)abatement of assessmentsection 114(e)section 79section 153b(1)(a)time barred assessmentsection 148(1)retracted statementsection 153(1)(a)section 65bbona fide mistakestatement under section 132(4)

Judgments citing PCIT v. Avinash Kumar Setia

SH. SANJAY JAIN,NEW DELHI vs. DCIT, NEW DELHI

ITA 2765/DEL/2014[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma[Assessment Year: 2011-12] Shri Sanjay Jain, Dcit, Cc-01, I-42, Ashok Vihar, Phase-1, New Delhi New Delhi-110052 Vs Pan-Aagpj1372G Assessee Revenue Assessee By Shri Rajiv Saxena, Adv. Ms. Sumangla Saxena, Adv. Shri Shyam Sunder, Adv. & Shri Dishant Seth, Adv. Revenue By Ms. Monika Dhami, Cit-Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 29.09.2025

Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [Assessment Year: 2011-12] Shri Sanjay Jain, DCIT, CC-01, I-42, Ashok Vihar, Phase-1, New Delhi New Delhi-110052 Vs PAN-AAGPJ1372G Assessee Revenue Assessee by Shri Rajiv Saxena, Adv. Ms. Sumangla Saxena, Adv. Shri Shyam Sunder, Adv. & Shri Dishant Seth, Adv. Revenue by Ms. Monika Dhami, CIT-DR Date of Hearing 17.07.2025 Date of Pronouncement 29.09.2025 ORDER PER ANUBHAV SHARMA, JM, This appeal by the assessee is directed against the order of the Ld. Commis…

SANJAYKUMAR TIKAMCHAND BUCHA,SURAT vs. ACIT, CIRCLE-1(2), SURAT

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

ITA 647/SRT/2024[2013-14]Status: DisposedITAT Surat06 Aug 2025AY 2013-14

Bench: Shri T. R Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.647/Srt/2024 Assessment Year: (2013-14) Shri Sanjaykumar Tikamchand Bucha, Vs. Acit, 521, Goodluck Market, Ring Road, Circle – 1(2), Surat, Gujarat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqpb9320F (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ashish Pophare, Cit -Dr Date Of Hearing 30/06/2025 Date Of Pronouncement 06/08/2025

Section 133ASection 143(2)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI T. R SENTHIL KUMAR, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.647/SRT/2024 Assessment Year: (2013-14) Shri Sanjaykumar Tikamchand Bucha, Vs. ACIT, 521, Goodluck Market, Ring Road, Circle – 1(2), Surat, Gujarat - 395002 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABQPB9320F (Appellant) (Respondent) Appellant by Shri Mehul Shah, CA Respondent by Shri Ashish Pophare, CIT -DR Date of Hearing 30/06/2025 Date of Pronouncement 06/08/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee em…

ACIT, NEW DELHI vs. M/S. SHYAM SUNDER JINDAL, NEW DELHI

In the result the appeal of the Revenue is dismissed

ITA 5671/DEL/2016[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Sh. Shyam Sunder Jindal, Central Circle-30, 12A, Green Avenue, New Delhi. Vs. Sector-D, Pocket-3, Vasant Kunj, New Delhi -110070. PAN-AAGPJ0184N (Appellant) (Respondent) Assessee by Shri Rohit Jain, Advocate and Shri Shivam Gupta, CA Department by Ms. Jaya Choudhary, CIT-DR Date of Hearing 16/04/2025 Date of Pronouncement 21/05/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the appellate order of the ld. Commissioner…

SUSHEN MOHAN GUPTA,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 15, DELHI , DELHI

ITA 3005/DEL/2024[2017-18]Status: DisposedITAT Delhi20 May 2025AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Date of Hearing
Section 132(4)Section 153ASection 50Section 68

…assessee. Further, the contents of the pendrive were got corroborated and confirmed by key employees of the during search. Reference may be made to the decision of the Hon'ble Delhi High Court in the case of Pr. CIT, (Central)-2 Vs. Avinash Kumar Setia [2017] 81 Taxmann.com 476 (Del) wherein it was upheld that the addition made on the basis of a statement was justified." 29. The Ld. DR relied on the order of the Ld. AO and the Ld. CIT(A) to state that the corroboration exercise also shows that the pen drive belongs to the assessee and, therefore, the additions so made were warranted in law. 30. We have heard the…

SUSHEN MOHAN GUPTA ,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 15, DELHI , DELHI

ITA 3004/DEL/2024[2016-17]Status: DisposedITAT Delhi20 May 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…assessee. Further, the contents of the pendrive were got corroborated and confirmed by key employees of the during search. Reference may be made to the decision of the Hon'ble Delhi High Court in the case of Pr. CIT, (Central)-2 Vs. Avinash Kumar Setia [2017] 81 Taxmann.com 476 (Del) wherein it was upheld that the addition made on the basis of a statement was justified.‖ ITA Nos. 2999 to 3005/Del/2024 Sushen Mohan Gupta 29. The Ld. DR relied on the order of the Ld. AO and the Ld. CIT(A) to state that the corroboration exercise also shows that the pen drive belongs to the assessee and, therefore, the additions so…

SUSHEN MOHAN GUPTA,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 15, DELHI , DELHI

ITA 3003/DEL/2024[2015-16]Status: DisposedITAT Delhi20 May 2025AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Ms. Ragini Handa, Adv
Section 132(4)Section 153ASection 50Section 68

…assessee. Further, the contents of the pendrive were got corroborated and confirmed by key employees of the during search. Reference may be made to the decision of the Hon'ble Delhi High Court in the case of Pr. CIT, (Central)-2 Vs. Avinash Kumar Setia [2017] 81 Taxmann.com 476 (Del) wherein it was upheld that the addition made on the basis of a statement was justified.” 29. The Ld. DR relied on the order of the Ld. AO and the Ld. CIT(A) to state that the corroboration exercise also shows that the pen drive belongs to the assessee and, therefore, the additions so made were warranted in law. 30. We have heard the…

SUSHEN MOHAN GUPTA ,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 15, DELHI, DELHI

ITA 3002/DEL/2024[2014-15]Status: DisposedITAT Delhi20 May 2025AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Ms. Ragini Handa, Adv
Section 132(4)Section 153ASection 50Section 68

…assessee. Further, the contents of the pendrive were got corroborated and confirmed by key employees of the during search. Reference may be made to the decision of the Hon'ble Delhi High Court in the case of Pr. CIT, (Central)-2 Vs. Avinash Kumar Setia [2017] 81 Taxmann.com 476 (Del) wherein it was upheld that the addition made on the basis of a statement was justified.” 29. The Ld. DR relied on the order of the Ld. AO and the Ld. CIT(A) to state that the corroboration exercise also shows that the pen drive belongs to the assessee and, therefore, the additions so made were warranted in law. 30. We have heard the…

SUSHEN MOHAN GUPTA,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 15, DELHI , DELHI

ITA 3001/DEL/2024[2013-14]Status: DisposedITAT Delhi20 May 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special
Section 132(4)Section 153ASection 50Section 68

…assessee. Further, the contents of the pendrive were got corroborated and confirmed by key employees of the during search. Reference may be made to the decision of the Hon'ble Delhi High Court in the case of Pr. CIT, (Central)-2 Vs. Avinash Kumar Setia [2017] 81 Taxmann.com 476 (Del) wherein it was upheld that the addition made on the basis of a statement was justified.” 29. The Ld. DR relied on the order of the Ld. AO and the Ld. CIT(A) to state that the corroboration exercise also shows that the pen drive belongs to the assessee and, therefore, the additions so made were warranted in law. 30. We have heard the…

SUSHEN MOHAN GUPTA ,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 15, DELHI , DELHI

ITA 3000/DEL/2024[2012-13]Status: DisposedITAT Delhi20 May 2025AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special
Section 132(4)Section 153ASection 50Section 68

…assessee. Further, the contents of the pendrive were got corroborated and confirmed by key employees of the during search. Reference may be made to the decision of the Hon'ble Delhi High Court in the case of Pr. CIT, (Central)-2 Vs. Avinash Kumar Setia [2017] 81 Taxmann.com 476 (Del) wherein it was upheld that the addition made on the basis of a statement was justified.” 29. The Ld. DR relied on the order of the Ld. AO and the Ld. CIT(A) to state that the corroboration exercise also shows that the pen drive belongs to the assessee and, therefore, the additions so made were warranted in law. 30. We have heard the…

SUSHEN MOHAN GUPTA,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -15 , DELHI, DELHI

ITA 2999/DEL/2024[2011-12]Status: DisposedITAT Delhi20 May 2025AY 2011-12

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…assessee. Further, the contents of the pendrive were got corroborated and confirmed by key employees of the during search. Reference may be made to the decision of the Hon'ble Delhi High Court in the case of Pr. CIT, (Central)-2 Vs. Avinash Kumar Setia [2017] 81 Taxmann.com 476 (Del) wherein it was upheld that the addition made on the basis of a statement was justified.‖ ITA Nos. 2999 to 3005/Del/2024 Sushen Mohan Gupta 29. The Ld. DR relied on the order of the Ld. AO and the Ld. CIT(A) to state that the corroboration exercise also shows that the pen drive belongs to the assessee and, therefore, the additions so…

SUDHIR SINGH YADAV,GURGAON vs. DCIT,CIRCLE 3(1),GURGAON, GURGAON

ITA 3001/DEL/2023[2013-14]Status: DisposedITAT Delhi07 Apr 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…assessee. Further, the contents of the pendrive were got corroborated and confirmed by key employees of the during search. Reference may be made to the decision of the Hon'ble Delhi High Court in the case of Pr. CIT, (Central)-2 Vs. Avinash Kumar Setia [2017] 81 Taxmann.com 476 (Del) wherein it was upheld that the addition made on the basis of a statement was justified.‖ ITA Nos. 2999 to 3005/Del/2024 Sushen Mohan Gupta 29. The Ld. DR relied on the order of the Ld. AO and the Ld. CIT(A) to state that the corroboration exercise also shows that the pen drive belongs to the assessee and, therefore, the additions so…

BIPIN DAHYALAL SAVLA ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-4(1), MUMBAI, MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 6499/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Mar 2025AY 2018-19

Bench: Hon’Ble Justice (Retd.) C.V. Bhadang & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Byomakesh Pradipta Kumar Panda, CIR/DR
Section 132Section 132(4)Section 143(3)Section 153ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No. 6494/Mum/2024 (A.Y. 2013-14) ITA No. 6496/Mum/2024 (A.Y. 2015-16) ITA No. 6498/Mum/2024 (A.Y. 2017-18) Shri Bipin Dahyalal Savla DCIT, Central Circle- 4(1), Mumbai 17, Tambe Building, 36-A, Dr. Vs. Ambedkar Road, Matunga, Mumbai-400019, Maharashtra. PAN: AAGPS 4679 H (Appellant) (Respondent) Present for: Assessee by : Shri Rakesh Joshi. Revenue by : Shri Byomakesh Pradipta Kumar Panda, CIR/DR & Ms. Monika H. Pande, Sr. DR Date of Hearing : 21.0…

BIPIN DAHYALAL SAVLA ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-4(1), MUMBAI, MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 6498/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Mar 2025AY 2017-18

Bench: Hon’Ble Justice (Retd.) C.V. Bhadang & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Byomakesh Pradipta Kumar Panda, CIR/DR
Section 132Section 132(4)Section 143(3)Section 153ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No. 6494/Mum/2024 (A.Y. 2013-14) ITA No. 6496/Mum/2024 (A.Y. 2015-16) ITA No. 6498/Mum/2024 (A.Y. 2017-18) Shri Bipin Dahyalal Savla DCIT, Central Circle- 4(1), Mumbai 17, Tambe Building, 36-A, Dr. Vs. Ambedkar Road, Matunga, Mumbai-400019, Maharashtra. PAN: AAGPS 4679 H (Appellant) (Respondent) Present for: Assessee by : Shri Rakesh Joshi. Revenue by : Shri Byomakesh Pradipta Kumar Panda, CIR/DR & Ms. Monika H. Pande, Sr. DR Date of Hearing : 21.0…

BIPIN DAHYALAL SAVLA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-4(1), MUMBAI, MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 6497/MUM/2024[2016-17]Status: DisposedITAT Mumbai21 Mar 2025AY 2016-17

Bench: Hon’Ble Justice (Retd.) C.V. Bhadang & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Byomakesh Pradipta Kumar Panda, CIR/DR
Section 132Section 132(4)Section 143(3)Section 153ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No. 6494/Mum/2024 (A.Y. 2013-14) ITA No. 6496/Mum/2024 (A.Y. 2015-16) ITA No. 6498/Mum/2024 (A.Y. 2017-18) Shri Bipin Dahyalal Savla DCIT, Central Circle- 4(1), Mumbai 17, Tambe Building, 36-A, Dr. Vs. Ambedkar Road, Matunga, Mumbai-400019, Maharashtra. PAN: AAGPS 4679 H (Appellant) (Respondent) Present for: Assessee by : Shri Rakesh Joshi. Revenue by : Shri Byomakesh Pradipta Kumar Panda, CIR/DR & Ms. Monika H. Pande, Sr. DR Date of Hearing : 21.0…

BIPIN DAHYALAL SAVLA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-4(1), MUMBAI, MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 6496/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Mar 2025AY 2015-16

Bench: Hon’Ble Justice (Retd.) C.V. Bhadang & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Byomakesh Pradipta Kumar Panda, CIR/DR
Section 132Section 132(4)Section 143(3)Section 153ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No. 6494/Mum/2024 (A.Y. 2013-14) ITA No. 6496/Mum/2024 (A.Y. 2015-16) ITA No. 6498/Mum/2024 (A.Y. 2017-18) Shri Bipin Dahyalal Savla DCIT, Central Circle- 4(1), Mumbai 17, Tambe Building, 36-A, Dr. Vs. Ambedkar Road, Matunga, Mumbai-400019, Maharashtra. PAN: AAGPS 4679 H (Appellant) (Respondent) Present for: Assessee by : Shri Rakesh Joshi. Revenue by : Shri Byomakesh Pradipta Kumar Panda, CIR/DR & Ms. Monika H. Pande, Sr. DR Date of Hearing : 21.0…

BIPIN DAHYALAL SAVLA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-4(1), MUMBAI, MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 6495/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Mar 2025AY 2014-15

Bench: Hon’Ble Justice (Retd.) C.V. Bhadang & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Byomakesh Pradipta Kumar Panda, CIR/DR
Section 132Section 132(4)Section 143(3)Section 153ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No. 6494/Mum/2024 (A.Y. 2013-14) ITA No. 6496/Mum/2024 (A.Y. 2015-16) ITA No. 6498/Mum/2024 (A.Y. 2017-18) Shri Bipin Dahyalal Savla DCIT, Central Circle- 4(1), Mumbai 17, Tambe Building, 36-A, Dr. Vs. Ambedkar Road, Matunga, Mumbai-400019, Maharashtra. PAN: AAGPS 4679 H (Appellant) (Respondent) Present for: Assessee by : Shri Rakesh Joshi. Revenue by : Shri Byomakesh Pradipta Kumar Panda, CIR/DR & Ms. Monika H. Pande, Sr. DR Date of Hearing : 21.0…

BIPIN DAHYALAL SAVLA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-4(1), MUMBAI, MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 6494/MUM/2024[2013-14]Status: DisposedITAT Mumbai21 Mar 2025AY 2013-14

Bench: Hon’Ble Justice (Retd.) C.V. Bhadang & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Byomakesh Pradipta Kumar Panda, CIR/DR
Section 132Section 132(4)Section 143(3)Section 153ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No. 6494/Mum/2024 (A.Y. 2013-14) ITA No. 6496/Mum/2024 (A.Y. 2015-16) ITA No. 6498/Mum/2024 (A.Y. 2017-18) Shri Bipin Dahyalal Savla DCIT, Central Circle- 4(1), Mumbai 17, Tambe Building, 36-A, Dr. Vs. Ambedkar Road, Matunga, Mumbai-400019, Maharashtra. PAN: AAGPS 4679 H (Appellant) (Respondent) Present for: Assessee by : Shri Rakesh Joshi. Revenue by : Shri Byomakesh Pradipta Kumar Panda, CIR/DR & Ms. Monika H. Pande, Sr. DR Date of Hearing : 21.0…

BIPIN DAHYALAL SAVLA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-4(1), MUMBAI, MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 6493/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Mar 2025AY 2012-13

Bench: Hon’Ble Justice (Retd.) C.V. Bhadang & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Byomakesh Pradipta Kumar Panda, CIR/DR
Section 132Section 132(4)Section 143(3)Section 153ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE HON’BLE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No. 6494/Mum/2024 (A.Y. 2013-14) ITA No. 6496/Mum/2024 (A.Y. 2015-16) ITA No. 6498/Mum/2024 (A.Y. 2017-18) Shri Bipin Dahyalal Savla DCIT, Central Circle- 4(1), Mumbai 17, Tambe Building, 36-A, Dr. Vs. Ambedkar Road, Matunga, Mumbai-400019, Maharashtra. PAN: AAGPS 4679 H (Appellant) (Respondent) Present for: Assessee by : Shri Rakesh Joshi. Revenue by : Shri Byomakesh Pradipta Kumar Panda, CIR/DR & Ms. Monika H. Pande, Sr. DR Date of Hearing : 21.0…

ALIASAGAR INAYATHUSAIN BOHARI,JALGAON vs. THE INCOME TAX OFFICER, WARD-3, DHULE

In the result, the appeal of the appellant for A

ITA 1160/PUN/2023[2013-14]Status: DisposedITAT Pune21 Nov 2024AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1160/Pun/2023 िनधा"रण वष" / Assessment Year: 2013-14 Aliasagar Inayathusain Bohari, Vs. Ito, Ward-3, Dhule. M/S. Saifee Machinery, Shop No.6, Opp. Panchayat Samiti Chopda, Dist. Jalgaon- 425405. Pan : Abapb5558K Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 05.09.2024 Date Of Pronouncement : 21.11.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 07.09.2023 Passed By Ld. Cit(A)-11, Pune [‘Ld. Cit(A)’] For The Assessment Year 2013-14. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1) On The Facts & In The Circumstances Of The Case & In Law, The Learned Cit(A) Is Not Justified In Confirming The Addition Of Rs.70,00,000 When The Impounded Material Is Covered In The Finalized Books Of Accounts Which Were Duly Audited Nothing

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde
Section 133ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1160/PUN/2023 िनधा"रण वष" / Assessment Year: 2013-14 Aliasagar Inayathusain Bohari, Vs. ITO, Ward-3, Dhule. M/s. Saifee Machinery, Shop No.6, Opp. Panchayat Samiti Chopda, Dist. Jalgaon- 425405. PAN : ABAPB5558K Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 05.09.2024 Date of pronouncement : 21.11.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order date…

SH. RAJIV JAIN,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is dismissed and impugned order is upheld

ITA 2766/DEL/2014[2011-12]Status: DisposedITAT Delhi23 Jul 2024AY 2011-12

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

For Appellant: NoneFor Respondent: Shri P.N. Baranwal, CIT-DR
Section 132Section 132(4)Section 143(3)

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.2766/िद"ी/2014 (िन.व. 2011-12) Rajiv Jain, 11, Prem Sadan, Rajendra Place, New Delhi 110008 PAN: AAJPJ-0074-G ...... अपीलाथ"/Appellant बनाम Vs. Deputy Commissioner of Income Tax ..... "ितवादी/Respondent Central Circle-01, New Delhi अपीलाथ" "ारा/ Appellant by : None "ितवादी"ारा/Respondent by : Shri P.N. Baranwal, CIT-DR सुनवाई क" ितिथ/ Date of hearing : 09/07/2024…

Showing 1–20 of 112 · Page 1 of 6