PCIT v. Lark Chemicals (P) Ltd.

195 Taxmann 117High Court2010#611 most cited

What is PCIT v. Lark Chemicals (P) Ltd. authority for?

Once an assessment is validly reopened under Section 147 for a specific item of income, the Assessing Officer cannot proceed to assess other, distinct items of income if the original ground for reopening itself fails. Explanation 3 to Section 147 does not empower the Assessing Officer to assess new items of income discovered during proceedings where the primary ground for reopening is ultimately not established.

162

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2016 to 2026.

Also referred to as

PCIT v. Lark Chemicals · CIT v. Jet Airways · 195 Taxmann 117 · Section 147 · Section 148 · scope of reassessment · Explanation 3 to Section 147 · assessing other income · original ground fails · escapement of income · reason to believe

Also reported as

99 Taxmann.com 311

Sections most often in play

Section 148Section 147Section 144BSection 234BSection 271(1)(c)Section 145(3)Section 132Section 143(3)

Issues it is cited on

books or books of accountsection 2(12a)section 2(40)section 147(1)section 148(2)rejection of books of accountinterest under section 234bsection 254(1)reason to believeapproval under section 151escapement of incometangible material

Judgments citing PCIT v. Lark Chemicals (P) Ltd.

Shree Riddhi Siddhi & Co, Thane vs. DCIT Central Circle 5(2), Mumbai

ITA 5150/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Hemant Kumar Mewara, Mumbai vs. DCIT Central Circle 5(2), Mumbai

ITA 5149/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Sarven Sanjay Bhave, Mumbai vs. DCIT Central Circle 5(2), Mumbai

ITA 5148/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Devendra Kumar Nama, Ajmer vs. DCIT Central Circle 5(2), Mumbai

ITA 5147/MUM/2025[2022-23]Status: DisposedITAT Mumbai19 Nov 2025AY 2022-23

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Rati Diamonds Private Ltd, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5116/MUM/2025[2022-23]Status: DisposedITAT Mumbai19 Nov 2025AY 2022-23

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Rati Diamonds Private Ltd, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5115/MUM/2025[2021-22]Status: DisposedITAT Mumbai19 Nov 2025AY 2021-22

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Rati Diamonds Private Ltd, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5114/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Nov 2025AY 2020-21

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Rati Diamonds Private Ltd, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5113/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Rati Diamonds Private Ltd, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5112/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Nov 2025AY 2018-19

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Rati Diamonds Private Ltd, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5111/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Nov 2025AY 2016-17

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Aarohi Creations LLP, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5110/MUM/2025[2022-23]Status: DisposedITAT Mumbai19 Nov 2025AY 2022-23

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Aarohi Creations LLP, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5109/MUM/2025[2021-22]Status: DisposedITAT Mumbai19 Nov 2025AY 2021-22

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Aarohi Creations LLP, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5108/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Nov 2025AY 2020-21

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Aarohi Creations LLP, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5107/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Lokesh Kumar Khabya, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5106/MUM/2025[2023-24]Status: DisposedITAT Mumbai19 Nov 2025AY 2023-24

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Lokesh Kumar Khabya, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5105/MUM/2025[2022-23]Status: DisposedITAT Mumbai19 Nov 2025AY 2022-23

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Lokesh Kumar Khabya, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5104/MUM/2025[2021-22]Status: DisposedITAT Mumbai19 Nov 2025AY 2021-22

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Lokesh Kumar Khabya, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5103/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Nov 2025AY 2020-21

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Lokesh Kumar Khabya, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5102/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…

Lokesh Kumar Khabya, Surat vs. DCIT Central Circle 5(2), Mumbai

ITA 5101/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Nov 2025AY 2018-19

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 5100 to 5106/MUM/2025 (AY: 2016-17 & 2018-19 to 2023-24) (Physical hearing) Lokesh Kumar Khabya DCIT Central Circle – 5(2), Mumbai 2nd Floor, Office No. 212, New DTC, Vs Room No. 427, Kautilya Bhawan, Hath Falia, Haripura, Surat. BKC, Bandra East, Gujarat – 395003. Mumbai – 400051. [PAN: CVDPK2854E] Appellant / Assessee Respondent / Revenue ITA Nos. 5198 to 5201/MUM/2025 (AY: 2020-21 to 2023-24) Sourabh Sethi DCIT Central Circle – 5(2), Mumbai M-15, Flox Chambers, Opera H…