PCIT v. Krishna Devi

126 Taxmann.com 80High Court2021#469 most cited

What is PCIT v. Krishna Devi authority for?

The genuineness of share transactions, particularly those generating long-term capital gains, cannot be rejected solely based on general investigation reports, third-party statements, or a mere increase in share price, when the assessee provides comprehensive documentary evidence, without the Revenue bringing substantial evidence to the contrary.

196

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

PCIT v. Krishna Devi · Section 10(38) · Section 68 · Section 143(3) · long term capital gains · bogus share transactions · penny stock · documentary evidence · genuineness of transactions · investigation report · third party information · preponderance of probability

Sections most often in play

Section 10(38)Section 68Section 143(3)Section 147Section 69CSection 133(6)Section 148Section 131

Issues it is cited on

price riggingbogus ltcgpreponderance of probabilitysection 142(2)bogus long term capital gainpenny stocksection 10(38)third party informationentry operatorperiod of holdinglong term capital gainslive link

Judgments citing PCIT v. Krishna Devi

BHAWNA KAPOOR,NEW DELHI vs. ACIT CIRCLE-62(1), NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 632/DEL/2020[2014-15]Status: DisposedITAT Delhi09 Apr 2026AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarsmt. Bhawna Kapoor Vs. Acit Prop M/S Manish Circle 62(1) Handicraft 1196, Main Delhi Bazar, Paharganj, New Delhi 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adxpk 3853 F Appellant .. Respondent

For Appellant: Sh. Ramesh Chander, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(38)Section 142(1)Section 143(2)Section 143(3)Section 250(6)Section 68Section 69A

…P a g e | 1 Bhawna Kapoor (AY 2014-15) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER Smt. Bhawna Kapoor Vs. ACIT Prop M/s Manish Circle 62(1) Handicraft 1196, Main Delhi Bazar, Paharganj, New Delhi 110055 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ADXPK 3853 F Appellant .. Respondent Appellant by : Sh. Ramesh Chander, Adv Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 29.01.2026 Date of Pronouncement 09.04.2026 O R D E R PER VIMAL KUMAR, JM: The application for condonation of delay of 349 days in filing…

GYAN PRAKASH GUPTA,NEW DELHI vs. ITO WARD-10(4), NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 6271/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Apr 2026AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlate Gyan Prakash Gupta Vs. Ito Through Legal Heir Raj Ward 10(4) Kumari Gupta New Delhi Plot No.6 & 7, Defence Enclave, Laxmi Nagar, East Delhi 110092 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adupg 2697 N Appellant .. Respondent

For Appellant: Sh. Ajit Gandhi, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10Section 10(38)Section 143(2)Section 143(3)Section 250Section 68

…P a g e | 1 Gyan Prakash Gupta (AY 2015-16) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER Late Gyan Prakash Gupta Vs. ITO through legal Heir Raj Ward 10(4) Kumari Gupta New Delhi Plot No.6 & 7, Defence Enclave, Laxmi Nagar, East Delhi 110092 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ADUPG 2697 N Appellant .. Respondent Appellant by : Sh. Ajit Gandhi, Adv. Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 29.01.2026 Date of Pronouncement 09.04.2026 O R D E R PER VIMAL KUMAR, JM: The appeal filed by the asse…

RAJESH SARDA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), NAGPUR

In the result, the addition of undisclosed income under section 68 is deleted

ITA 44/NAG/2022[2015-16]Status: DisposedITAT Nagpur24 Feb 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Rajesh Sarda, Acit, Central Circle – 2(2), Nagpur 14, Daga Lay–Out, Ambazari Road, Vs Aayakar Bhawan, Civil Lines, Nagpur – 440033. Maharashtra – 440001. [Pan: Ahaps4925M] Appellant / Assessee Respondent / Revenue Assessee By Shri K.P. Dewani, Advocate Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 10(38)Section 132Section 153ASection 234ASection 254(1)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER (Physical hearing) Rajesh Sarda, ACIT, Central Circle – 2(2), Nagpur 14, Daga Lay–out, Ambazari Road, Vs Aayakar Bhawan, Civil Lines, Nagpur – 440033. Maharashtra – 440001. [PAN: AHAPS4925M] Appellant / Assessee Respondent / Revenue Assessee by Shri K.P. Dewani, Advocate Revenue by Shri Pankaj Kumar, CIT–DR Date of hearing 16.02.2026 Date of pronouncement 24.02.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH JUDICIAL MEMBER: 1. This appeal by assessee…

INNOVATE DERIVATIVES PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-2(1)(1), AHMEDABAD

In the result, the appeal filed by the Assessee is partly allowed

ITA 31/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2019-20

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

Section 147Section 148Section 148ASection 149(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 31/Ahd/2026 Assessment Year: 2019-20 Innovate Derivatives Pvt. Ltd. The ITO, 2nd Floor, Devashish, 39, Ward-2(1)(1), Sardar Patel Nagar, Vs Ahmedabad Nr. Hotel Nest, Ellis Bridge, Ahmedabad-380006 Gujarat PAN: AABCI4706M (Appellant) (Respondent) Assessee Represented: Shri S.N. Divetia, A.R. & Shri Samir Vora, A.R. Revenue Represented: Shri Suresh Chand Meena, Sr.D.R. Date of hearing : 18-02-2026 Date of pronouncement : 24-02-2026 आदेश/ORDER…

DCIT (CC)-8(4), MUMBAI vs. REENA RATNESH JAIN , MUMBAI

In the result, the appeal is dismissed

ITA 3888/MUM/2025[2016-17]Status: DisposedITAT Mumbai06 Feb 2026AY 2016-17

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokardcit(Cc)-8(4) Reena Ratnesh Jain Room No. 659, 6Th Floor, 902/903, A Wing, Kalinga Tower, Aayakar Bhavan, M. K. Road, Vs. Nirmal Nagar, Near D-Mart, Mumbai-400 020 Mulund (W), Mumbai-400 080 Pan/Gir No. Aeapj 6605 C (Appellant) : (Respondent) Appellant By : Shri Bhadresh Doshi Respondent By : Shri Annavaram Kosuri (Sr. Ar) Date Of Hearing : 03.02.2026 Date Of Pronouncement : 06.02.2026 O R D E R Per Saktijit Dey: This Is An Appeal By The Department, Against Order Dated 26.03.2025 Of Learned Commissioner Of Income Tax (Appeals), Mumbai (‘Ld.Cit(A) For Short), Pertaining To The Assessment Year (A.Y.) 2016-17. 2. Though, The Department Has Raised Multiple Grounds, However, The Dispute In Short Is In Relation To Deletion Of Addition Made Of Rs.80,23,019/-, Being Bogus Long Term Capital Gain (‘Ltcg’ For Short) Added U/S. 68 Of The Income Tax Act, 1961 (‘The Act’ For Short) & Addition Of An Amount Of Rs.80,230/-, Being Commission Paid By The Assessee For Arranging The Accommodation Entry Of Bogus Ltcg.

For Appellant: Shri Bhadresh DoshiFor Respondent: Shri Annavaram Kosuri (Sr. AR)
Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER DCIT(CC)-8(4) Reena Ratnesh Jain Room No. 659, 6th Floor, 902/903, A Wing, Kalinga Tower, Aayakar Bhavan, M. K. Road, Vs. Nirmal Nagar, Near D-Mart, Mumbai-400 020 Mulund (W), Mumbai-400 080 PAN/GIR No. AEAPJ 6605 C (Appellant) : (Respondent) Appellant by : Shri Bhadresh Doshi Respondent by : Shri Annavaram Kosuri (Sr. AR) Date of Hearing : 03.02.2026 Date of Pronouncement : 06.02.2026 O R D E R Per Saktijit Dey, Vice President: This is an appeal by the department,…

ARVIND BHAGUJI KANGANE,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-27(1), MUMBAI, MUMBAI

In the result, ground no. 2 and 3 of appeal are

ITA 4158/MUM/2025[2016-17]Status: DisposedITAT Mumbai22 Jan 2026AY 2016-17

Bench: Shri Pawan Singh & Ms. Padmavathy S(Physical Hearing) Arvind Bhanguji Kangane Dcit, Circle – 27(1), Mumbai Shreyas Building, 11Th Road, Plot No. 4Th Floor, Tower No. 6, Vashi Vs 553, Flat No. 901, 9Th Floor, Opp. Railway Station Building, Navi Heritage Pride Building, Chembur, Mumbai – 400703. Mumbai – 400026. [Pan: Afypk1856R] Appellant / Assessee Respondent / Revenue

Section 10(38)Section 143(1)Section 144BSection 147Section 148Section 151ASection 254(1)Section 68

…F ITA No. 454 of 2018 (Bom-HC)  PCIT-3 vs Ziauddin A Siddique ITA No. 2012 of 2017 (Bom-HC)  CIT vs Shyam R. Pawar 54 taxmann.com 108 (Bom-HC) 7 Arvind Bhaguji Kangane  CIT vs Smt. Jamnadevi Agrawal 20 Taxmann.com 529 (Bom-HC)  PCIT vs Smt. Krishna Devi 126 Taxmann.com 80 (Delhi-HC)  PCIT vs Sanjaykumar Damjibhai Gangani 178 taxmann.com 276 (Gujarat) 8. On the validity of reassessment order, the assessee relied upon the following decision:  Nabiul Industrial Metal Pvt. Ltd. vs ITO (NFAC), Delhi ITA No. 1328/Kol/2024 (Kol-ITAT)  Md. Mahimud SK vs ITA ITA No. 2229 & 2230/Kol/2024 (Kol-ITAT) 9. On the other…

VIJAYA PRAKASH NAGORI ,MUMBAI vs. ITO WARD 32(2)(1), MUMBAI

ITA 3392/MUM/2025[2014-15]Status: DisposedITAT Mumbai26 Nov 2025AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain& Shri Om Prakash Kantvijaya Prakash Nagori Vs. Ito, Ward, 32(2)(1) 409/C, Abhar Jp Road, Kautilya Bhawan, C-41- Seven Bungalows, Andhere 43, Avenue, 3, Near (W), Mumbai – 400 061. Videsh Bhavan, G Block Bkc Pan/Gir No. Aekpr2943H (Applicant) (Respondent)

Section 10(38)Section 147Section 263oSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Vijaya Prakash Nagori Vs. ITO, Ward, 32(2)(1) 409/C, Abhar JP Road, Kautilya Bhawan, C-41- Seven Bungalows, Andhere 43, Avenue, 3, Near (W), Mumbai – 400 061. Videsh Bhavan, G Block BKC PAN/GIR No. AEKPR2943H (Applicant) (Respondent) Assessee by Shri Bharat Kumar Revenue by Ms. Kavitha Kaushik, Sr. DR Date of Hearing 10.11.2025 Date of Pronouncement 26.11.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the imp…

NARENDRA SHANTILAL BAPNA,NAVI MUMBAI vs. INCOME TAX OFFICER, WD-28(2)(3), MUMBAI, MUMBAI

In the result, appeal filed by the assessee stands allowed

ITA 4198/MUM/2025[2014-15]Status: DisposedITAT Mumbai18 Nov 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarnarendra Shantilal Bapna V/S. Income Tax Officer, Ward – Flat No. A2501, Plot No. R3 बनाम 28(2)(3) B Emerald Bay, Sector 14, 4Th Floor, Tower No. 6, Vashi Nerul, Navi Mumbai – Station Complex, Vashi, Navi 400 706, Maharashtra Mumbai– 400703, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aclpb8458J Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Prakash Jhunjhunwala, ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.DR)
Section 131Section 143(3)Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL”B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Narendra Shantilal Bapna v/s. Income Tax Officer, Ward – Flat No. A2501, Plot No. R3 बनाम 28(2)(3) B Emerald Bay, Sector 14, 4th Floor, Tower No. 6, Vashi Nerul, Navi Mumbai – Station Complex, Vashi, Navi 400 706, Maharashtra Mumbai– 400703, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: ACLPB8458J Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Prakash Jhunjhunwala, AR Respondent by : Shri Leyaqat Ali Aafaqui, (Sr.DR) Date of Hearing 30.09.20…

SALONI GIRRAJKISHOR AGRAWAL,MUMBAI vs. INCOME TAX OFFICER, WARD - 25(1)(1), MUMBAI

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

ITA 3234/MUM/2024[2013-14]Status: DisposedITAT Mumbai04 Nov 2025AY 2013-14

Bench: Justice (Retd.) C. V. Bhadang & Shri Prabhash Shankarsaloni Girrajkishor Agrawal V/S. Income Tax Officer, Ward 1601/1602, Green Acre, बनाम –25(1)(1),Kautilya Bhavan, Lokhandwala Complex, Andheri Bandra Kurla Complex, (West), Mumbai – 400 053, Bandra (East), Mumbai – Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Anupa1692D Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Prakash Jhunjhunwala, ARFor Respondent: Shri Swapnil Choudhary, (Sr. DR)
Section 10(38)Section 143(3)Section 148Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL“G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C. V. BHADANG, PRESIDENT & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Saloni Girrajkishor Agrawal v/s. Income Tax Officer, Ward 1601/1602, Green Acre, बनाम –25(1)(1),Kautilya Bhavan, Lokhandwala Complex, Andheri Bandra Kurla Complex, (West), Mumbai – 400 053, Bandra (East), Mumbai – Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: ANUPA1692D Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Prakash Jhunjhunwala, AR Respondent by : Shri Swapnil Choudhary, (Sr. DR) Date of Hearing 16.10.2025 Date of Pr…

RAJESH PODDAR,SURAT vs. ACIT CENTRAL CIRCLE-4, SURAT

In the result, assessee's appeal is dismissed

ITA 547/SRT/2024[2020-21]Status: DisposedITAT Surat31 Oct 2025AY 2020-21
Section 143(3)Section 292CSection 69BSection 69C

…ITA No.547 & IT(SS)A 56/Srt/2024 A.Y 20-21 Rajesh Poddar out of assessment order passed by Assessing Officer (in short, ‘AO') u/s 143(3) of the Act on 29.03.2022. With the consent of both parties, both appeals were heard together and a common order is passed for the sake of convenience and brevity. 2. Grounds of appeal raised by the revenue in IT(SS)A No.56/Srt/2024 for AY 2020-21 are as under: “(1) On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition of Rs.6,05,91,000/- made by the AO u/s 69C of the I.T. Act towards unexplained marriage expenses despite the…

DEVANG BHUPENDRA SHAH,MUMBAI vs. INCOME TAX OFFICER 32(1)(4), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 4218/MUM/2023[2014-15]Status: DisposedITAT Mumbai13 Oct 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankardevang Bhupendra Shah, V/S. Income Tax Officer, Ward – B/9, Neminath Apt., बनाम 32(1)(4), Kautilya Bhavan, Shimpoli Road, Borivali Bandra Kurla Complex, West, Mumbai – 400 092, Bandra (East), Mumbai– Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadps1211L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Rahul Kapadia,ARFor Respondent: Shri Annavaran Kasuri, (Sr. AR)
Section 10(38)Section 143(3)Section 68Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL“D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Devang Bhupendra Shah, v/s. Income Tax Officer, Ward – B/9, Neminath Apt., बनाम 32(1)(4), Kautilya Bhavan, Shimpoli Road, Borivali Bandra Kurla Complex, West, Mumbai – 400 092, Bandra (East), Mumbai– Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPS1211L Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Rahul Kapadia,AR Respondent by : Shri Annavaran Kasuri, (Sr. AR) Date of Hearing 11.08.2025 Date of Pronouncement 13.10.2025 आदेश…

KASHI NATH SETH SARRAF PRIVATE LIMITED,HARDOI vs. ACIT, SITAPUR, SITAPUR

In the result, the appeal of the assessee is partly allowed for\nstatistical purposes

ITA 88/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 Sept 2025AY 2017-18
Section 115BSection 143(2)Section 145(3)Section 234BSection 44Section 68

…{ "clean_text": "I.T.A. No.88/Lkw/2024\n Assessment Year: 2017-18\n\nIN THE INCOME TAX APPELLATE TRIBUNAL\nLUCKNOW BENCH 'B', LUCKNOW\n\nBEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER\nAND\nSHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER\n\nI.T.A. No.88/Lkw/2024\n Assessment Year:2017-18\n\nKashi Nath Seth Sarraf Private Vs. ACIT,\nLimited,\nSitapur.\nC/o Sanjay Saxena,\n12, Pratap Enclave, Bisrat\nG. T. Road, Shahjahanpur.\nPAN:AACCK3717F\n(Appellant)\n(Respondent)\n\nAppellant by\nShri Akshay Agarwal, Advocate\nRespondent by\nShri Neeraj Kumar, CIT (D.R.)\n\nORDER\n\nPER ANADEE NATH MISSHRA:Α.Μ.\n\n(A) This ap…

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S ZULU MERCHANDISE PVT LTD

The appeal is allowed the order passed by

ITAT/88/2025HC Calcutta01 Aug 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 142(1)Section 143(2)Section 260ASection 68

…ITAT NO. 88 OF 2025 REPORTABLE Page 1 of 24 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 23.07.2025 DELIVERED ON:01.08.2025 CORAM: THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/88/2025 (IA NO: GA/2/2025) PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL- 2, KOLKATA VERSUS M/S. ZULU MERCHANDISE PRIVATE LIMITED Appearance:- Mr. Vipul Kundalia, Sr. Adv. Mr. Prithu Dudheria, Sr. Standing Counsel. .….For the Appellant. Mr. Agnibesh Sengupta, Adv. Mr. Dwip Raj…

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ASHISH OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 148/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.140 & 141/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Omprakash Asaram Mantri Vs. Abhay Oil Industries, Plot No.C-231, Old MIDC Area, Jalna – 431203 PAN: AAWPM2711J (Appellant) (Respondent) ITA Nos.142 & 143/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Atul Omprakash Mantri Abhay Oil Industries, Plot No.C-231, Vs. Old MIDC Area, Jalna – 431203 PAN: ABEPM0285E (Appellant) (Respondent) ITA Nos.145 & 146/PUN/2024 Assessment year…

INCOME TAX OFFICER, WARD -1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 146/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.140 & 141/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Omprakash Asaram Mantri Vs. Abhay Oil Industries, Plot No.C-231, Old MIDC Area, Jalna – 431203 PAN: AAWPM2711J (Appellant) (Respondent) ITA Nos.142 & 143/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Atul Omprakash Mantri Abhay Oil Industries, Plot No.C-231, Vs. Old MIDC Area, Jalna – 431203 PAN: ABEPM0285E (Appellant) (Respondent) ITA Nos.145 & 146/PUN/2024 Assessment year…

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 145/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.140 & 141/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Omprakash Asaram Mantri Vs. Abhay Oil Industries, Plot No.C-231, Old MIDC Area, Jalna – 431203 PAN: AAWPM2711J (Appellant) (Respondent) ITA Nos.142 & 143/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Atul Omprakash Mantri Abhay Oil Industries, Plot No.C-231, Vs. Old MIDC Area, Jalna – 431203 PAN: ABEPM0285E (Appellant) (Respondent) ITA Nos.145 & 146/PUN/2024 Assessment year…

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 143/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.140 & 141/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Omprakash Asaram Mantri Vs. Abhay Oil Industries, Plot No.C-231, Old MIDC Area, Jalna – 431203 PAN: AAWPM2711J (Appellant) (Respondent) ITA Nos.142 & 143/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Atul Omprakash Mantri Abhay Oil Industries, Plot No.C-231, Vs. Old MIDC Area, Jalna – 431203 PAN: ABEPM0285E (Appellant) (Respondent) ITA Nos.145 & 146/PUN/2024 Assessment year…

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 142/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.140 & 141/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Omprakash Asaram Mantri Vs. Abhay Oil Industries, Plot No.C-231, Old MIDC Area, Jalna – 431203 PAN: AAWPM2711J (Appellant) (Respondent) ITA Nos.142 & 143/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Atul Omprakash Mantri Abhay Oil Industries, Plot No.C-231, Vs. Old MIDC Area, Jalna – 431203 PAN: ABEPM0285E (Appellant) (Respondent) ITA Nos.145 & 146/PUN/2024 Assessment year…

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 141/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.140 & 141/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Omprakash Asaram Mantri Vs. Abhay Oil Industries, Plot No.C-231, Old MIDC Area, Jalna – 431203 PAN: AAWPM2711J (Appellant) (Respondent) ITA Nos.142 & 143/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Atul Omprakash Mantri Abhay Oil Industries, Plot No.C-231, Vs. Old MIDC Area, Jalna – 431203 PAN: ABEPM0285E (Appellant) (Respondent) ITA Nos.145 & 146/PUN/2024 Assessment year…

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 140/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.140 & 141/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Omprakash Asaram Mantri Vs. Abhay Oil Industries, Plot No.C-231, Old MIDC Area, Jalna – 431203 PAN: AAWPM2711J (Appellant) (Respondent) ITA Nos.142 & 143/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Atul Omprakash Mantri Abhay Oil Industries, Plot No.C-231, Vs. Old MIDC Area, Jalna – 431203 PAN: ABEPM0285E (Appellant) (Respondent) ITA Nos.145 & 146/PUN/2024 Assessment year…

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