PCIT v. Krishna Devi

126 Taxmann.com 80High Court2021#346 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.

249

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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

Assistant Commissioner of Income Tax, Circle 1(1), Raipur vs. M/S R.R. Industrial Corporation (India) Private Limited, Raipur

ITA 144/RPR/2018[2013-14]Status: DisposedITAT Raipur11 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 144/Rpr/2018 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. R.R. Industrial Corporation (India) Pvt. Ltd., Station Road, Telghani Naka, Raipur (C.G.) Pan : Aaecr4291B ……""यथ" / Respondent

For Appellant: Shri Amit M. Jain, AdvocateFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(2)Section 143(3)Section 250(4)Section 68

…y formed a sole basis for dubbing the transaction of receipt of share application money by the assessee company as bogus. Our aforesaid observation is supported by the order of the Hon’ble High Court of Delhi in the case of PCIT Vs. Krishna Devi & Ors. (2021) 431 ITR 361 (Del). It was observed by the Hon’ble High Court that reliance placed on the report of investigation wing without further corroboration on the basis of cogent material, does not justify AOs conclusion that the transaction is bogus, sham and nothing other than a part of the racket of accommodation entries. Considering the aforesaid judicial pronou…

M/S Usha Vinod Parekh (Lr of Late Shri Vinodkumar Sheshmal Parekh), Mumbai vs. The Dy. CIT, Circle-22(1) (Erstwhile the Asstt. CIT, Circle-21(3), Mumbai

ITA 563/MUM/2023[2010-2011]Status: DisposedITAT Mumbai27 Jun 2023AY 2010-2011
For Appellant: Shri M B SanghviFor Respondent: Ms. Naina Krishnakumar
Section 143(3)Section 147Section 148Section 250Section 68

…the Assessing Officer and the CIT(A). However, in absence of the factual support/basis, the same cannot be invoked to draw any adverse conclusion against the Assessee. As observed by the Hon’ble Delhi High Court in the case of PCIT-12 Vs. Krishna Devi: (2021) 431 ITR 361 (Del), the theory of human behaviour and preponderance of probabilities cannot be cited as a basis to turn a blind eye to the evidence produced by an 16 Assessee. In result, the present appeal preferred by the Assessee is partly 14. allowed. Order pronounced on 21.09.2023. (B.R. Baskaran) Judicial Member म ुंबई Mumbai; दिन ुंक Dated : 21.09.20…

Dy CIT Central Circle-6(3), Mumbai vs. Hiraben Khantilal Shah, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 908/MUM/2022[2015-16]Status: DisposedITAT Mumbai16 Jun 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 905/Mum/2022 (A.Y. 2015-16) Vs. Disha Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : ALWPS7264B (Appellant) (Respondent) I.T.A. No. 899/Mum/2022 (A.Y. 2015-16) Vs. Bhavya Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : D…

Dy CIT Central Circle-6(3), Mumbai vs. Disha Pankaj Lshah, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 905/MUM/2022[2015-16]Status: DisposedITAT Mumbai16 Jun 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 905/Mum/2022 (A.Y. 2015-16) Vs. Disha Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : ALWPS7264B (Appellant) (Respondent) I.T.A. No. 899/Mum/2022 (A.Y. 2015-16) Vs. Bhavya Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : D…

Dy CIT-Central Circle-6(2), Mumbai vs. Kantilal Ramniklal Shah, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 903/MUM/2022[2015-16]Status: DisposedITAT Mumbai16 Jun 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 905/Mum/2022 (A.Y. 2015-16) Vs. Disha Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : ALWPS7264B (Appellant) (Respondent) I.T.A. No. 899/Mum/2022 (A.Y. 2015-16) Vs. Bhavya Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : D…

Dy Commissioner of Income Tax, Central Circle-6(3), Mumbai vs. Pankaj Kantilal Shah, Mumbai

In the result, the appeal filed by the revenue is dismissed and both the appeals of the assessee are allowed

ITA 898/MUM/2022[2015-16]Status: DisposedITAT Mumbai16 Jun 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 576/Mum/2022 (A.Y. 2015-16) I.T.A. No. 574/Mum/2022 (A.Y. 2016-17) Vs. DCIT, CC-6(3) Pankaj Kantilal Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) I.T.A. No. 898/Mum/2022 (A.Y. 2015-16) Vs. Pankaj Kantilal Shah DCIT, CC-6(3) Mumbai G-5, 1st Floor Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) PAN : AKQPS8236A Assessee by Shri Mani Jain & Shri Prateek Jain Department by Ms. Riddhi M…

Pankaj Kantilal Shah, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, the appeal filed by the revenue is dismissed and both the appeals of the assessee are allowed

ITA 576/MUM/2022[2015-16]Status: DisposedITAT Mumbai16 Jun 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 576/Mum/2022 (A.Y. 2015-16) I.T.A. No. 574/Mum/2022 (A.Y. 2016-17) Vs. DCIT, CC-6(3) Pankaj Kantilal Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) I.T.A. No. 898/Mum/2022 (A.Y. 2015-16) Vs. Pankaj Kantilal Shah DCIT, CC-6(3) Mumbai G-5, 1st Floor Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) PAN : AKQPS8236A Assessee by Shri Mani Jain & Shri Prateek Jain Department by Ms. Riddhi M…

Pankaj Kantilal Shah, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, the appeal filed by the revenue is dismissed and both the appeals of the assessee are allowed

ITA 574/MUM/2022[2016-17]Status: DisposedITAT Mumbai16 Jun 2023AY 2016-17

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 576/Mum/2022 (A.Y. 2015-16) I.T.A. No. 574/Mum/2022 (A.Y. 2016-17) Vs. DCIT, CC-6(3) Pankaj Kantilal Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) I.T.A. No. 898/Mum/2022 (A.Y. 2015-16) Vs. Pankaj Kantilal Shah DCIT, CC-6(3) Mumbai G-5, 1st Floor Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) PAN : AKQPS8236A Assessee by Shri Mani Jain & Shri Prateek Jain Department by Ms. Riddhi M…

Chetan Dinesh Sheth, Thane vs. ITO, Ward, Thane

Appeal is allowed

ITA 439/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 May 2023AY 2014-15
For Appellant: Shri Haridas BhatFor Respondent: Shri Sridhar Govind Menon
Section 10(38)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Chetan Dinesh Sheth, 101, Krishna Amrut Soc, Parvati Bhuvankharkar Ali, Thane – 400601 [PAN: AEEPS4950H] …………… Appellant Vs ITO Ward 1(3), Respondent ……………. Thane Appearance For the Appellant/Assessee : Shri Haridas Bhat For the Respondent/Department : Shri Sridhar Govind Menon Date : 16.05.2023 Conclusion of hearing : 24.05.2023 Pronouncement of order O R D E R Per Rahul Chaudhary, Judicial Member: By way of the present appeal the Appellant has challenged the order, 1. date…

Sangeeta Devi Jhunjhunwala, New Delhi vs. ITO, Ward-70(1), New Delhi

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

ITA 747/DEL/2022[2015-16]Status: DisposedITAT Delhi18 May 2023AY 2015-16

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2015-16

For Appellant: Shri Rajiv SaxenaFor Respondent: Shri Amit Shukla, Sr. DR
Section 10(38)Section 131Section 142(1)Section 143(1)Section 69C

…ble Delhi High Court affirmed the order passed by the Tribunal and dismissed the appeal filed by the assessee. 22. Before us, the assessee has placed reliance on the following decisions of the Hon’ble Delhi High Court: i. Pr.CIT vs. Smt. Krishna Devi (2021) 431 ITR 361(Del.) ii. Pr.CIT vs. Karuna Garg (ITA No. 477/2022) decided on 23.11.2022 iii. Pr.CIT vs. Smt. Bindu Garg (ITA No. 519/2022) decided on 08.12.2022 22.1 Reliance has also been placed on the following decisions of Coordinate Delhi Benches of the Tribunal: i. ITO vs. Smt. Shivani Gupta (ITA No. 5204/Del/2020) dated 06.04.2021 ii. Shri Mukesh Mitta…

Shri Ashnuth Goyal, Jaipur vs. ACIT, Ward -1(3), Jaipur

In the result, the appeal of the assessee is allowed

ITA 276/JPR/2020[2015-16]Status: DisposedITAT Jaipur03 Apr 2023AY 2015-16

Bench: Him. Thus, The Addition Of Rs. 30,04,864/- So Uphold Deserves To Be Deleted. Shri Ashnuth Goyal Vs Acit, Ward 1(3), Jaipur

For Appellant: Shri Manish Agarwal, CAFor Respondent: Smt. Monisha Choudhary, JCIT
Section 10(38)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No.276/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Shri Ashnuth Goyal The ACIT 141, Vidyut Nagar-A, Prince Road Vs. Ward 1(3) Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEYPG 6337 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal, CA jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary, JCIT lquokbZ dh rkjh[k@ Date of He…

Shri Arnav Goyal, Jaipur vs. ITO, Ward-2(4), Jaipur

In the result, the appeal of the assessee is allowed

ITA 275/JPR/2020[2015-16]Status: DisposedITAT Jaipur03 Apr 2023AY 2015-16

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Manish Agarwal, CAFor Respondent: Shri Chandra Prakash Meena,Addl.CIT
Section 10(38)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No.275/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Shri Arnav Goyal The ITO 141, Vidyut Nagar-A, Prince Road , Vs. Ward 2(4) Ajmer Road,Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ARBPG 7921 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal, CA jktLo dh vksj ls@ Revenue by: Shri Chandra Prakash Meena,Addl.CIT lquokbZ dh r…

Karishma Ajay Agarwal, Mumbai vs. Income Tax Officer, Mumbai

In the result the appeal filed by the assessee is allowed

ITA 2586/MUM/2022[2014-15]Status: DisposedITAT Mumbai09 Mar 2023AY 2014-15

Bench: Shri Prashant Maharishi & Shir Pavan Kumar Gadalekarishma Ajay Agarwal Vs. Ito, Ward – 21(2)(1) 218A/219, Shah Nahar Aayakar Bhavan, Industrial Estate, Bk M.K.Road, Kher Marg, Mumbai-400020 Lower Parel, Mumbai-400013 Pan/Gir No. : Agapa3857D Appellant .. Respondent Appellant By : Shri Prakash Jhunjhunwala.Ar Respondent By : Shri Tejinder Pal Singhanand.Dr Date Of Hearing 15.12.2022 Date Of Pronouncement 02.03.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac)/Cit(A), Delhi Passed U/S 143(3) & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Prakash Jhunjhunwala.ARFor Respondent: Shri Tejinder Pal SinghAnand.DR
Section 10(38)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER Karishma Ajay Agarwal Vs. ITO, Ward – 21(2)(1) 218A/219, Shah Nahar Aayakar Bhavan, Industrial Estate, BK M.K.Road, Kher Marg, Mumbai-400020 Lower Parel, Mumbai-400013 PAN/GIR No. : AGAPA3857D Appellant .. Respondent Appellant by : Shri Prakash Jhunjhunwala.AR Respondent by : Shri Tejinder Pal SinghAnand.DR Date of Hearing 15.12.2022 Date of Pronouncement 02.03.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order o…

Hemant Kumar Agarwal, Cuttack vs. Addl.CIT, NFAC, Delhi

In the result, both appeals of the assessee are allowed

ITA 166/CTK/2022[2014-15]Status: HeardITAT Cuttack23 Feb 2023AY 2014-15
For Appellant: Shri Mohit Sheth, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 10(38)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.165 & 166/CTK/2022 (ननधाारण वषा / Assessment Year :2013-2014 & 2014-2015) Hemant Kumar Agarwal, Vs Addl/Joint/Deputy/ACIT/ITO, NFAC, Jaunliapatty, Delhi Cuttack-753009 PAN No. :AARPA 8063 G (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Mohit Sheth, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty…

Hemant Kumar Agarwal, Cuttack vs. Addl.CIT NFAC, Delhi

In the result, both appeals of the assessee are allowed

ITA 165/CTK/2022[2013-14]Status: HeardITAT Cuttack23 Feb 2023AY 2013-14
For Appellant: Shri Mohit Sheth, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 10(38)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.165 & 166/CTK/2022 (ननधाारण वषा / Assessment Year :2013-2014 & 2014-2015) Hemant Kumar Agarwal, Vs Addl/Joint/Deputy/ACIT/ITO, NFAC, Jaunliapatty, Delhi Cuttack-753009 PAN No. :AARPA 8063 G (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Mohit Sheth, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty…

Shri Yogesh P.Thakkar, Mumbai vs. The DCIT CC-3(4), Mumbai

In the result , the appeal of the assessee Shri Dineshchandra D

ITA 1612/MUM/2021[2015-16]Status: DisposedITAT Mumbai03 Feb 2023AY 2015-16
Section 10(38)Section 143(3)Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & Shri Yogesh P. Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAPPT1825P (Appellant) .. (Respondent) & Shri Harsha Nitin Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAHPT2178D (Appellant) .. (Respondent) Nisha Yogesh Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan…

Dineshchandra D. Chhajed, Mumbai vs. DCIT CC3(4), Mumbai

In the result , the appeal of the assessee Shri Dineshchandra D

ITA 1611/MUM/2021[2015-16]Status: DisposedITAT Mumbai03 Feb 2023AY 2015-16
Section 10(38)Section 143(3)Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & Shri Yogesh P. Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAPPT1825P (Appellant) .. (Respondent) & Shri Harsha Nitin Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAHPT2178D (Appellant) .. (Respondent) Nisha Yogesh Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan…

Shri Nitin Popatlal Thakkar, Mumbai vs. The Dy.Citi Cent. Cir -3(4), Mumbai

In the result , the appeal of the assessee Shri Dineshchandra D

ITA 1610/MUM/2021[2013-14]Status: DisposedITAT Mumbai03 Feb 2023AY 2013-14
Section 10(38)Section 143(3)Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & Shri Yogesh P. Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAPPT1825P (Appellant) .. (Respondent) & Shri Harsha Nitin Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAHPT2178D (Appellant) .. (Respondent) Nisha Yogesh Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan…

Shri Nitin Popatlal Thakkar, Mumbai vs. The DCIT Cent.Cir-3(4), Mumbai

In the result , the appeal of the assessee Shri Dineshchandra D

ITA 1609/MUM/2021[2014-15]Status: DisposedITAT Mumbai03 Feb 2023AY 2014-15
Section 10(38)Section 143(3)Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & Shri Yogesh P. Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAPPT1825P (Appellant) .. (Respondent) & Shri Harsha Nitin Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAHPT2178D (Appellant) .. (Respondent) Nisha Yogesh Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan…

Smt Harhsa Nitin Thakkar, Mumbai vs. The Dy. Citi Cent. Cir -3(4), Mumbai

In the result , the appeal of the assessee Shri Dineshchandra D

ITA 1608/MUM/2021[2014-15]Status: DisposedITAT Mumbai03 Feb 2023AY 2014-15
Section 10(38)Section 143(3)Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & Shri Yogesh P. Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAPPT1825P (Appellant) .. (Respondent) & Shri Harsha Nitin Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAHPT2178D (Appellant) .. (Respondent) Nisha Yogesh Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan…