How many judgments cite PCIT v. Manzel Dinesh Kumar Shah?

25 judgments on BharatTax cite PCIT v. Manzel Dinesh Kumar Shah (101 Taxmann.com 259), spanning 2019 to 2026.

Which sections of the Income Tax Act does PCIT v. Manzel Dinesh Kumar Shah come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 250, Section 143(3), Section 151, Section 142(1).

PCIT v. Manzel Dinesh Kumar Shah

101 Taxmann.com 259Supreme Court of India2019#4659 most cited

What is PCIT v. Manzel Dinesh Kumar Shah authority for?

An Assessing Officer must have a reason to believe, not just a suspicion, that income has escaped assessment to initiate reassessment proceedings under Section 148.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

Manzel Dinesh Kumar Shah · Section 148 · reason to believe · escapement of income · tangible material · borrowed satisfaction · reassessment proceedings · assessing officer

Sections most often in play

Section 147 Section 148 Section 250 Section 143(3)Section 151 Section 142(1)Section 143(1)Section 144

Issues it is cited on

material facts necessary for assessment section 80h section 148(2)section 2(14)section 80hhc section 151(2)section 80hh borrowed satisfaction live link tangible material reason to believe escapement of income

Judgments citing PCIT v. Manzel Dinesh Kumar Shah

REKHABEN SHARADKUMAR MEHTA,MUMBAI vs. WARD 42(1)(4), MUMBAI

In the result, Grounds No

ITA 8318/MUM/2025[2012-13]Status: DisposedITAT Mumbai05 Mar 2026AY 2012-13

Bench: Shri Anikesh Banerjee & Shri Bijayananda Prusethrekhaben Sharadkumar Vs Ito Ward 42(1)(4) Mehta Room No.733, Kautilya Bhawan, 211 Tiwari Bhawan, S Modi Bkc, Mumbai 400051 Road, Kandivali West, Mumbai-400067 Pan:Ahppm8680G Appellant Respondent

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Bhagirath Ramawat (SR DR)

Section 143(3)Section 147Section 151Section 250Section 69BSection 92A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K (SMC)”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Rekhaben Sharadkumar vs ITO Ward 42(1)(4) Mehta Room No.733, Kautilya Bhawan, 211 Tiwari Bhawan, S Modi BKC, Mumbai 400051 Road, Kandivali West, Mumbai-400067 PAN:AHPPM8680G APPELLANT RESPONDENT Assessee by : Shri Rushabh Mehta, Respondent by : Shri Bhagirath Ramawat (SR DR) Date of hearing : 10/02/2026 Date of pronouncement : 05/03/2026 O R D E R Per: Anikesh Banerjee (JM): The instant appeal of the assessee filed against the order of the NFAC [fo…

SAPNA NAINESH JATANIA,RAJKOT vs. INCOME TAX OFFICER, WARD 1(4), DWARKA, DWARKA

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

ITA 469/RJT/2025[2011-12]Status: DisposedITAT Rajkot24 Nov 2025AY 2011-12

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 120(5)Section 142(1)Section 144Section 147Section 148Section 250Section 69

…आयकर अपील"य अ"धकरण,राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.449&469/RJT/2025 "नधा"रणवष" / Assessment Year: (2011-12 & 2012-13) (Hybrid Hearing) Sapna Nainesh Jatania, Income Tax Officer, Ward 1(1), Vs. Gayatri Krupa Royal Park, Nana Jamnagar 361001 Maya Road, Rajkot 361345(Guj) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AJBPJ5189M (Appellant) (Respondent) Appellant by : Shri Chetan Agarwal, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 03/09/2025 Date of Pronouncement…

SAPNA NAINESH JATANIA,RAJKOT vs. INCOME TAX OFFICER, WARD 1(1), JAMNAGAR, JAMNAGAR

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

ITA 449/RJT/2025[2012-13]Status: DisposedITAT Rajkot24 Nov 2025AY 2012-13

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 120(5)Section 142(1)Section 144Section 147Section 148Section 250Section 69

VENKATA REDDY AAVULA,PRAKASAM DISTRICT vs. INCOME TAX OFFICER, WARD-1, ONGOLE

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1289/HYD/2024[2013-14]Status: DisposedITAT Hyderabad19 Jun 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.1289/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2013-14) Shri Venkata Reddy Aavula Vs. Income Tax Officer Prakasam Distt Ward – 1 Pan:Auppa0619Q Ongole (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A Akshay Surana राज" व "ारा/Revenue By:: Shri Mookambikeyan, S, Dr सुनवाई की तारीख/Date Of Hearing: 16/06/2025 घोषणा की तारीख/Pronouncement: 19/06/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated 15/10/2024 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2013-014. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: C.A Akshay SuranaFor Respondent: : Shri Mookambikeyan, S, DR

…e Assessing Officer are not based on the correct facts. In support of his contention he has relied upon the following judgments: Page 3 of 8 ITA No 1289 of 2024 Venkata Reddy AAvula i) Hon'ble Supreme Court of India in the case of Manzil Dinesh Kumar Shah (101 Taxmann.com 259) ii) Hon'ble High Court of Bombay in the case of Chandni J .Ahuja (160 Taxmann.com 404) iii) Hon'ble High Court of Jharkhand in the case of Maheshwari Devi (146 Taxmann.com 550) iv) ITAT Agra Bench in the case of Premwati Suman (ITA No.393/Agra/2018) v) ITAT Delhi in the case of JHM Developers Pvt Ltd (ITA No.1470/Del/2024) 4. Thus, he co…

HIMAR SPECIALTY CHEMICALS PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER-10(1)(1), MUMBAI, MUMBAI

The appeal of the appellant is allowed

ITA 4519/MUM/2024[2012-13]Status: DisposedITAT Mumbai11 Nov 2024AY 2012-13

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

Section 147Section 148Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM) I.T.A. No. 4519/Mum/2024 (A.Y. 2012-13) Himar Specialty Chemicals Vs. ITO-10(1)(1) Private Limited Aayakar Bhavan Shop No. 8, Plot No. 4D/2 M.K. Road Sun Heights CHS Chuchgate Off. Adishakaracharya Mumbai-400 Marg, Powai, Mumbai 020. 400 076. PAN : AAACH8277M (Appellant) (Respondent) Assessee by Shri Himansh Gandhi Department by Shri Praveen Shrivastava Date of Hearing 10.10.2024 Date of Pronouncement 11.11.2024 O R D E R Per Omkareshwar Chidara (AM) :- In the above cited…

GEMCO INTERNATIONAL,JAIPUR vs. INCOME TAX OFFICER WARD 2(1), JAIPUR

In the result, the appeal filed by the assessee stands partly allowed with no order as to cost

ITA 410/JPR/2024[2012-13]Status: DisposedITAT Jaipur04 Oct 2024AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Vivek Bhargava, CAFor Respondent: Shri Gautam Singh Choudhary,JCIT-DR

Section 143(3)Section 147Section 148Section 153ASection 153C

…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. 410/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M/s. Gemco International cuke The ITO Vs. 3950, Lal Haweli, MSB Ka Rasta Ward 2(1) Johari Bazar, Jaipur 302 003 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFG 9238 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Vivek Bhargava, CA jktLo dh vksj ls@Revenue by: Shri Gautam Singh Choudhary,JCIT-DR…

KRISHNA MURTHY ELLA,HYDERABAD vs. DCIT-CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 585/HYD/2023[2014-15]Status: DisposedITAT Hyderabad14 Aug 2024AY 2014-15

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.585/Hyd/2023 & Sa No.10/Hyd/2024 (Arising Out Of Ita No.585/Hyd/2023) (िनधा"रण वष"/Assessment Year: 2014-15) Shri Krishna Murthy Ella Vs. Dy. C. I. T. Hyderabad Circle 1(2) Pan:Aacpe6389G Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 18/07/2024 घोषणा की तारीख/Pronouncement: 14/08/2024 आदेश/Order

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Smt. Sheetal Sarin, DR

Section 147Section 148Section 56(2)(vii)

…ITA No 585 of 2023 and SA No 10 of 2024 Krishna Murthy Ella आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri Manjunatha, G. Accountant Member and Shri K. Narasimha Chary, Judicial Member आ.अपी.सं /ITA No.585/Hyd/2023 and SA No.10/Hyd/2024 (Arising out of ITA No.585/Hyd/2023) (िनधा"रण वष"/Assessment Year: 2014-15) Shri Krishna Murthy Ella Vs. Dy. C. I. T. Hyderabad Circle 1(2) PAN:AACPE6389G Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri P Murali Mohan Rao, CA राज" व "ारा/Revenue by:: Smt. Sheetal Sarin, DR सुनवाई की तारीख/D…

TULSHI DEALTRADE PVT. LTD. ,HOWRAH vs. ITO,WD-11(2),KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 776/KOL/2023[2012-13]Status: DisposedITAT Kolkata28 May 2024AY 2012-13

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 143(1)Section 143(3)Section 147Section 148Section 148(2)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Pradip Kumar Choubey, JM] I.T.A. No. 776/Kol/2023 Assessment Year: 2012-13 Tulshi Dealtrade Pvt. Ltd. Vs. Income Tax Officer, Ward-11(2), Howrah Amta Road, Baltikuri, Kolkata Howrah-711113. (PAN: AADCT3178N) Appellant Respondent Date of conclusion of Hearing 16.05.2024 Date of Pronouncement 28.05.2024 For the Assessee Shri Miraj D. Shah, AR For the Respondent Shri Amuldeep Kaur, Addl. CIT, Sr. DR ORDER Per Shri Rajesh Kumar, AM This appeal filed by the assessee is against the order of Ld. CIT(A), National Faceless Appe…

M/S. SAROJ EMBRODS PVT. LTD. ,HOOGHLY vs. DCIT, C.C-3(4), KOLKATA. , KOLKATA

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

ITA 1352/KOL/2023[2016-17]Status: DisposedITAT Kolkata20 May 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoysarma]

Section 143(1)Section 143(3)Section 147Section 148Section 69

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri SonjoySarma, Judicial Member] I.T.A. Nos. 1351 & 1352/Kol/2023 Assessment Years: 2015-16 & 2016-17 Saroj Embrods Pvt. Ltd. Vs. DCIT, Central Circle-3(4), Kolkata (PAN: AALCS 7544 M) ( अपीलाथ" ) Respondent /(!"यथ") Appellant / 02.05.2024 Date of Hearing / सुनवाई क% "त'थ Date of Pronouncement/ 20.05.2024 आदेश उ*घोषणा क% "त'थ For the Appellant/ Shri Sunil Surana, A.R "नधा"0रती क% ओर से For the Respo…

SAROJ EMBRODS PRIVATE LIMITED. ,HOOGHLY vs. DCIT,C.C-3(4), KOLKATA. , KOLKATA

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

ITA 1351/KOL/2023[2015-16]Status: DisposedITAT Kolkata20 May 2024AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoysarma]

Section 143(1)Section 143(3)Section 147Section 148Section 69

DEEPAK JAIN,C-SCHEME vs. ITO WARD 2(1), BHAGWAN DAS ROAD

In the result, appeal of the assessee is allowed

ITA 196/JPR/2021[2013-14]Status: DisposedITAT Jaipur23 Mar 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt Monisha Chaudhary (Addl. CIT) a

Section 132Section 142(1)Section 143(2)Section 143(3)Section 148Section 44ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, AM vk;dj vihy la-@ITA. No. 196/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Sh. Deepak Jain ITO D-47, Chomu House C-Scheme Vs. Ward 2(1), Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPJ 7359 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan Sogani (C.A.) jktLo dh vksj ls@ Revenue by : Smt Monisha…

SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, the appeals of the assessees are allowed

ITA 238/JPR/2020[2007-08]Status: DisposedITAT Jaipur06 Mar 2023AY 2007-08

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani (CA) &For Respondent: Shri S. Najmi (CIT)

Section 139(1)Section 147Section 148Section 151Section 250Section 54BSection 54FSection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 238/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2007-08. cuke Shri Madho Lal Saini, The Income Tax Officer, Vs. 60, Patel Nagar, Ward No.16, Ward 2(3), Bais Godown Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. CMTPM 9243 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 728/JP/2019 fu/kZkj.k o"kZ@Assessment Year :…

M/S. PANTIME FINANCE CO. P. LTD.,MUMBAI vs. ITO WARD-13(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 636/MUM/2021[2012-13]Status: DisposedITAT Mumbai21 Feb 2023AY 2012-13

Section 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M/s. Pantime Finance Vs. ITO, Ward 13(1)(1) Company Pvt. Ltd. Mumbai 304A, 3rd Floor Aayakar Bhavan Wing Amazon Park Maharshi Karve Road Link Road Devki Nagar Mumbai – 400 020 Borivali (West)-400 103 PAN/GIR No.AAACP9097M (Appellant) .. (Respondent) Assessee by Shri. Rushabh Mehta Revenue by Shri K.C.Selvamani Date of Hearing 15/02/2023 Date of Pronouncement 21/02/2023 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.636/Mum/2021 for A.Y.2012-13…

D.C.I.T.,CIRCLE-6(1), KOLKATA vs. M/S G.K.ISPAT PRIVATE LIMITED , KOLKATA

In the result, the appeals of the revenue are dismissed and the cross objection of the different assessees are also dismissed

ITA 2408/KOL/2019[2011-12]Status: DisposedITAT Kolkata21 Nov 2022AY 2011-12

Bench: Shri Sanjay Garg & Shri Rajesh Kumar] "ी संजय गग" "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम"

Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member ] "ी संजय गग" "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" I.T.A. No. 2408/Kol/2019 Assessment Year : 2011-12 DCIT, Circle-6(1), Kolkata Vs. M/s G.K. Ispat Pvt. Ltd. (PAN: AACCG 5067 A) Appellant / (अपीलाथ") Respondent / (!"यथ") C.O. No. 55/Kol/2019 (Arising out of I.T.A. No. 2408/Kol/2019) Assessment Year : 2011-12 M/s G.K. Ispat Pvt. Ltd. Vs. DCIT, Circle-6(1), Kolkata (PAN: AACCG 5067 A) Cross-objector Respondent / (!"यथ"…

DCIT, CIRCLE - 6(1), KOLKATA , KOLKATA vs. M/S. GAURAV ROSE REAL ESTATE PVT. LTD., , KOLKATA

In the result, the appeals of the revenue are dismissed and the cross objection of the different assessees are also dismissed

ITA 2407/KOL/2019[2011-12]Status: DisposedITAT Kolkata21 Nov 2022AY 2011-12

Bench: Shri Sanjay Garg & Shri Rajesh Kumar] "ी संजय गग" "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम"

Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 68

DCIT, CC-7(3), MUM,BAI, MUMBAI vs. M/S. NISHRIN TRADING AND INVESTMENT PVT. LTD., MUMBAI

In the result, appeal filed by the Revenue is allowed and the cross objection filed by the assessee is dismissed

ITA 6125/MUM/2019[2008-09]Status: DisposedITAT Mumbai21 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 139(1)Section 143(3)Section 148Section 153CSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) & SMT. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA 6125/Mum/2019 (Assessment year 2008-09) Deputy Commissioner of Income-tax- vs M/s Nishrin Trading and CC-7(3), Mumbai, Room No.655 Investment Pvt Ltd, Ground Floor, Aayakar Bhavan, M.K. Road, Sir Navroji Vakil Street, Grant Mumbai-400 020 Road, Mumbai-400 007 PAN : AAACN1760J CROSS OBJECTOR RESPONDENT C.O. 42/Mum/2021 (Arising out of ITA 6125/Mum/2019) (Assessment year 2008-09) Assessee represented by Shri Rushabh Mehta, CA Department represented by Shri Dh…

DCIT, CENTRAL CIRCLE-2, JAIPUR vs. SHRI PRAKASH CHAND KOTHARI, JAIPUR

In the result, appeal of the assessee is allowed

ITA 1298/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)

Section 147Section 148Section 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1190/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Shri Prakash Chand Kothari DCIT, Vs. B-4A, Kothari House, Prithviraj Road, Central Circle-02, C- Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPBK2884R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1298/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke T…

SHRI PRAKASH CHAND KOTHARI,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, appeal of the assessee is allowed

ITA 1190/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)

Section 147Section 148Section 151Section 153C

ASST CIT CC 1 (3), MUMBAI vs. M/S KEY TECH, MUMBAI

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

ITA 7456/MUM/2019[2008-09]Status: DisposedITAT Mumbai31 Aug 2021AY 2008-09

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2008-09

Section 115Section 132(4)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER Assessment Year: 2008-09 ITA Nos.7457, 7458 & 7459/M/2019 Assessment Years: 2012-13, 2013-14 & 2014-15 ITA Nos.7466, 7467 & 7468/M/2019 Assessment Years: 2009-10, 2010-11 & 2011-12 ACIT, M/s. Key Tech, Central Circle-1(3), G/B, Shiv Chayya CHS 905, 9th Floor, Ltd., Vs. Pratishtha Bhavan, Sir M.V. Road, Old CGO Bldg. (Annexe) Andheri(E), M.K. Road, Mumbai – 400 069 Mumbai - 400020 PAN: AAIFK9271B (Appellant) (Respondent) ITA Nos.7475 & 7476/M/2019 Assessment Years: 2…

SMT. MEERA DEVI AGRAWAL,,RAIGARH(C.G) vs. THE ITO- 1,, RAIGARH(C.G)

In the result, the assessee succeeds on legal ground towards validity of jurisdiction under section 147 of the Act

ITA 17/BIL/2014[2002-03]Status: DisposedITAT Raipur29 Jul 2021AY 2002-03

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No.17/Rpr/2014) ("नधा"रण वष" / Assessment Year : 2002-03) बनाम/ Smt. Meera Devi Agrawal The Income-Tax L/H Of Late Shri Narayan Officer-1, Vs. Prasad Agrawal Aayakar Bhawan, Prop. M/S. Shivnathrai Chakradhar Nagar, Rambhajan, Raigarh (Cg) Raigarh "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Achpa9810H (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri S. R. Rao, AdvocateFor Respondent: Shri P. K. Mishra, CIT.D.R

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI N. K. CHOUDHRY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.17/RPR/2014) ("नधा"रण वष" / Assessment Year : 2002-03) बनाम/ Smt. Meera Devi Agrawal The Income-tax L/H of Late Shri Narayan Officer-1, Vs. Prasad Agrawal Aayakar Bhawan, Prop. M/s. Shivnathrai Chakradhar Nagar, Rambhajan, Raigarh (CG) Raigarh "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACHPA9810H (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से /Appellant by : Shri S. R. Rao, Advocate ""यथ" क" ओर से/Respondent by : Shri P. K. Mishr…

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