PCIT v. Naveen Kumar Gupta

168 Taxmann.com 574High Court2024#7024 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 147Section 148Section 153CSection 132Section 151Section 143(1)Section 143(3)Section 68

Issues it is cited on

shell companyspecified authoritysection 153cdocuments seizedentry operatorreason to believereopening of assessmentsection 153dtangible materialloose paperssection 132anon-application of mind

Judgments citing PCIT v. Naveen Kumar Gupta

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.987/PUN/2025 (Assessment Year : 2014-15) DCIT, Circle-1, M/s. Shree Sai Properties, Nashik 2 Nilayam Apartment, Opp. Vasant Market, Canada Corner, vs. Nashik - 422001 PAN : ABSFS3624H (Appellant) (Respondent) For Assessee : Shri Subodh Ratnaparkhi, CA For Revenue : Shri Amit Bobde, CIT Date of Hearing : 20.11.2025 Date of Pronouncement : 27.01.2026 ORDER PER DR.MANISH BORAD, AM This appeal at the instance of the Revenue for the Assessment Year 2014-15 is dir…

HORIZON BUILDMART PVT LTD,GURGAON vs. ACIT, CIRCLE-2, FARIDABAD

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

ITA 1250/DEL/2025[2011-12]Status: DisposedITAT Delhi16 Jan 2026AY 2011-12

Bench: Shri Sudhir Kumar & Shri Manish Agarwalhorizon Buildmart Pvt. Ltd., Asst. Cit, C-131, Ground Floor, Block-C, Central Circle-Ii, Sushant Shopping Arcade, Vs. Faridabad, Sushant Lok-1, Haryana-121001. Gurgaon-122002. Pan-Aacch4582P (Appellant) (Respondent) Shri S.S. Nagar, Ca Assessee By Department By Ms. Amisha S. Gupta, Cit Dr Date Of Hearing 03/11/2025 Date Of Pronouncement 16/01/2026 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals)-3, Gurgaon (‘Ld. Cit(A)’ In Short) Dated 27.01.2025 In Appeal No.10581/Cit(A) Ggn-3/2018-19 For Assessment Year 2011-12 Arising Out Of The Order Passed U/S 147 R.W.S 144 Of The Income Tax Act, 1961 (‘The Act’ For Short) Dated 28.12.2018. 2. Brief Facts Of The Case Are That Assessee Is Private Limited Company Engaged In The Business Of Real Estate. The Assessee Filed Its Return Of Income On 30.09.2011 Declaring A Loss Of Rs.54,833/-. The Ao Had Information That Assessee Received Loan Horizon Buildmart Pvt. Ltd. Vs. Acit

Section 143(2)Section 147Section 148Section 153C

…is findings on the Ld. AR has placed reliance on the search carried out in the M3M Group on 01.07.2016 and further placed reliance on the statements of various persons. The hon’ble Delhi high court in the case of PCIT Vs. Naveen Kumar Gupta reported in (2024) 168 Taxmann.com 574 has held as under: Section 153C, read with sections 147 and 148, of the Income-tax Act, 1961 - Search and seizure - Assessment of any other person (Reassessment) - Assessment year 2011- 12 - A search was conducted in respect of 'J' and 'N' and a large volume of documents were seized - It was revealed that assessee was major beneficiary of…

SURENDRA GARG HUF ,MUMBAI vs. ITO- 19(3)(4), MUMBAI

ITA 583/MUM/2024[2013-14]Status: DisposedITAT Mumbai02 Jan 2026AY 2013-14
For Appellant: Shri Dharan GandhiFor Respondent: Shri Bhangepatil Pushkaraj Ramesh
Section 10(38)Section 143(1)Section 143(3)Section 147Section 148Section 153CSection 68

…ITA No.300&583/Mum/2024 Assessment Year 2012-2013 & 2013-2014 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI MS. PADMAVATHY S., ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.300/MUM/2024 (Assessment Year: 2012-2013) & ITA No.583/MUM/2024 (Assessment Year: 2013-2014) Surendra Garg, HUF 122, Jayant Indust. Estate, 63, Tardeo Road, Mumbai – 400034. Maharashtra. [PAN:AADHS5669G] Appellant Vs Income Tax Officer 19(3)(4), Mumbai Matru Mandir, 1st & 2nd Floor, Tardeo, Nana Chowk, Grant Road, Mumbai – 400007. Maharashtra Respondent Appearance For the Appellant/Assessee : Shri Dharan Gandhi…

VIJAYKUMAR MANGILALJI CHORDIYA,NASHIK vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result appeal of the assessee is allowed as per terms indicated herein above

ITA 1134/PUN/2024[2014-15]Status: DisposedITAT Pune15 Oct 2025AY 2014-15

Bench: Dr. Manish Boradआयकर अपील सं./Ita No.1134/Pun/2024 धििाारण वर्ा / Assessment Year: 2014-2015 Vijaykumar Mangilalji Vs Nfac, Delhi Chordiya, Row House No. 4, Sai Darshan, Prashant Nagar, Pathardi Phata, Nashik-422010 Maharashtra Pan-Aifpc8037L Appellant Respondent

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ajitesh Meena
Section 147Section 148Section 153CSection 250

…आयकर अपीलीय अधिकरण " एस एम सी "न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1134/PUN/2024 धििाारण वर्ा / Assessment Year: 2014-2015 VijayKumar Mangilalji Vs NFAC, Delhi Chordiya, Row House No. 4, Sai Darshan, Prashant Nagar, Pathardi Phata, Nashik-422010 Maharashtra PAN-AIFPC8037L Appellant Respondent Assessee by : Shri Nikhil Pathak Revenue by : Shri Ajitesh Meena, JCIT Date of hearing : 15.10.2025 Date of : 25.11.2025 pronouncement आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :- This appeal at the instance of…

ASHISH KALRA,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, the appeal of the assessee for Assessment Year 2008-09 in ITA

ITA 4309/DEL/2019[2009-10]Status: DisposedITAT Delhi14 Oct 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.4309/Del/2019 (Assessment Year 2009-10) Mr. Ashish Kalra Acit, C-3/313, Mig Flats, Janakpuri, Central Circle-4, New Delhi-110058. Vs. New Delhi. Pan-Aippk0526N (Appellant) (Respondent) Assessee By Shri Tarandeep Singh, Adv. Department By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 16/07/2025 Date Of Pronouncement 14/10/2025 O R D E R Per Manish Agarwal, Am: These Two Appeals Are Filed By The Assessee Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-23, New Delhi [Cit(A), In Short] Dated 28.01.2019 In Appeal No. 159/2016-17 & 3/2017-18 For Asst. Years 2008-09 & 2009-10 Respectively, Both Arising Out Of Order Passed U/S 147 R.W.S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’). 2. Since, Both The Appeals Are Having Identical Issues, Therefore, They Are Adjudicated By A Common Order. First We Take Up The Appeal For Assessment Year 2008-09 In Ita No.4308/Del/2019. Ashish Kalra Vs. Acit

Section 139(1)Section 147Section 148Section 153CSection 251

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4309/Del/2019 (ASSESSMENT YEAR 2009-10) Mr. Ashish Kalra ACIT, C-3/313, MIG Flats, Janakpuri, Central Circle-4, New Delhi-110058. Vs. New Delhi. PAN-AIPPK0526N (Appellant) (Respondent) Assessee by Shri Tarandeep Singh, Adv. Department by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 16/07/2025 Date of Pronouncement 14/10/2025 O R D E R PER MANISH AGARWAL, AM: These two appeals are filed by the assessee against the common order of Ld. Commissioner o…

ASHISH KALRA,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, the appeal of the assessee for Assessment Year 2008-09 in ITA

ITA 4308/DEL/2019[2008-09]Status: DisposedITAT Delhi14 Oct 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.4309/Del/2019 (Assessment Year 2009-10) Mr. Ashish Kalra Acit, C-3/313, Mig Flats, Janakpuri, Central Circle-4, New Delhi-110058. Vs. New Delhi. Pan-Aippk0526N (Appellant) (Respondent) Assessee By Shri Tarandeep Singh, Adv. Department By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 16/07/2025 Date Of Pronouncement 14/10/2025 O R D E R Per Manish Agarwal, Am: These Two Appeals Are Filed By The Assessee Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-23, New Delhi [Cit(A), In Short] Dated 28.01.2019 In Appeal No. 159/2016-17 & 3/2017-18 For Asst. Years 2008-09 & 2009-10 Respectively, Both Arising Out Of Order Passed U/S 147 R.W.S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’). 2. Since, Both The Appeals Are Having Identical Issues, Therefore, They Are Adjudicated By A Common Order. First We Take Up The Appeal For Assessment Year 2008-09 In Ita No.4308/Del/2019. Ashish Kalra Vs. Acit

Section 139(1)Section 147Section 148Section 153CSection 251

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4309/Del/2019 (ASSESSMENT YEAR 2009-10) Mr. Ashish Kalra ACIT, C-3/313, MIG Flats, Janakpuri, Central Circle-4, New Delhi-110058. Vs. New Delhi. PAN-AIPPK0526N (Appellant) (Respondent) Assessee by Shri Tarandeep Singh, Adv. Department by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 16/07/2025 Date of Pronouncement 14/10/2025 O R D E R PER MANISH AGARWAL, AM: These two appeals are filed by the assessee against the common order of Ld. Commissioner o…

SOBHIN BUILDWELL PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD 24(1), DELHI, NEW DELHI

ITA 4023/DEL/2024[2008-09]Status: DisposedITAT Delhi12 Sept 2025AY 2008-09
Section 147Section 151Section 153CSection 68

…ITA No.4023/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No. 4023/Del/2024 निर्धारणवर्ष/Assessment Year: 2008-09 SOBHIN BUILDWELL PRIVATE LIMITED KN/B-11, Gali No.10, Anand Parbat, Delhi. PAN No.AAKCS6251Q अपीलार्थी Appellant Vs. INCOME TAX OFFICER, Ward 24(1), C.R. Building, Delhi. प्रत्यर्थी/Respondent Assessee by Shri Suresh K. Gupta, Advocate Revenue by Shri Manish Gupta, Sr. DR सुनवाईकीतारीख / Date of hearing: 20.08.2025 उद्घोषणाकीतारीख /Pronouncement on 12.09.2025 आदेश…

GULAMAHEMAD HAMIDULLA KHAN,PUNE vs. ITO WARD 14(3), PUNE

In the result, Appeal filed by the assessee is partly allowed

ITA 166/PUN/2025[2014-15]Status: DisposedITAT Pune29 Aug 2025AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 132Section 144Section 147Section 148Section 148ASection 153CSection 250Section 69A

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. /ITA No.166/PUN/2025 िनधा"रण वष" / Assessment Year: 2014-15 Gulamahemad Hamidulla Khan, V ITO, Ward 14(3), Ganesh Nagar, Phursungi, s Pune Tal. Haveli, Pune-412308, Maharashtra PAN: AMBPK7001L Appellant/ Assessee Respondent/ Revenue Assessee by Shri Pramod Shingte - (AR) Revenue by Shri Ramnath P Murkune - (DR) Date of hearing 12/08/2025 Date of pronouncement 29/08/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Thi…

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH, PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2170/PUN/2024[2014-15]Status: DisposedITAT Pune11 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde
Section 12ASection 143(1)Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2014-15 DCIT (Exemption) Shree Chanakya Education Society Circle, Pune Vs. Flat No.1 and 2, Runwal Sarita, Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Appellant) (Respondent) CO No.12/PUN/2025 Assessment Year : 2014-15 Shree Chanakya Education Society DCIT (Exemption) Flat No.1 and 2, Runwal Sarita, Vs. Circle, Pune Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Cross Objector) (Respondent) Assessment Year : 2014-15 DCIT (Exemption) Shree Chana…

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH ,PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2155/PUN/2024[2014-2015]Status: DisposedITAT Pune11 Aug 2025AY 2014-2015

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde
Section 12ASection 143(1)Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2014-15 DCIT (Exemption) Shree Chanakya Education Society Circle, Pune Vs. Flat No.1 and 2, Runwal Sarita, Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Appellant) (Respondent) CO No.12/PUN/2025 Assessment Year : 2014-15 Shree Chanakya Education Society DCIT (Exemption) Flat No.1 and 2, Runwal Sarita, Vs. Circle, Pune Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Cross Objector) (Respondent) Assessment Year : 2014-15 DCIT (Exemption) Shree Chana…

JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. ASHOK PARWAL, JAIPUR

In the result, the appeal of the revenue is dismissed

ITA 53/JPR/2025[2015-16]Status: DisposedITAT Jaipur07 Jul 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA No. 53/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 Joint Commissioner of Income Tax (OSD), Circle-04, Jaipur बनाम Vs. Ashok Parwal M-57, Mahesh Colony, Tonk Phatak, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ACJPO7256L अपीलार्थी / Appellant प्रत्यर्थी / Respondent निधारिती की ओर से / Assessee by: Sh. Vedant Agarwal, Adv. राजस्व की ओर से / Revenue by : Sh. Ajey Malik, CIT (th. V.C.) सुनवाई क

For Appellant: Sh. Vedant Agarwal, AdvFor Respondent: Sh. Ajey Malik, CIT (th. V.C.)
Section 143(2)Section 147Section 148Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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, vk;dj vihy la-@ITA No. 53/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Joint Commissioner of Income Ashok Parwal Vs. Tax (OSD), M-57, Mahesh Colony, Tonk Circle-04, Jaipur Phatak, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACJPO7256L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Vedant Agarwal, Adv. jktLo dh vk…

SMT. SUFHILA CHANDRA,DEHRADUN vs. ACIT, CC-, DEHRADUN

Appeal is allowed in above terms

ITA 151/DDN/2024[2019-20]Status: DisposedITAT Dehradun13 Jun 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2019-20 Smt. Sushila Chandra, Vs. Acit, 57, Lane-4, Krishan Vatika, Central Circle, Lane-1, Phase-1, Doon Dehradun Divine, Dhurankas, Sahastradhara Road, Dehradun Pan :Ajepc9713B (Appellant) (Respondent) Assessee By Sh. Nitish Gupta, Ca Department By Sh. A.S. Rana, Sr. Dr

Section 147Section 148Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN “SMC” BENCH, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through Video Conferencing) Assessment Year: 2019-20 Smt. Sushila Chandra, Vs. ACIT, 57, Lane-4, Krishan Vatika, Central Circle, Lane-1, Phase-1, Doon Dehradun Divine, Dhurankas, Sahastradhara Road, Dehradun PAN :AJEPC9713B (Appellant) (Respondent) Assessee by Sh. Nitish Gupta, CA Department by Sh. A.S. Rana, Sr. DR Date of hearing 21.03.2025 Date of pronouncement 13.06.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year…

MAYA AND CO,ALMORA vs. DCIT CENTRAL CIRCLE,HALDWANI, HALDWANI

Appeal is allowed in above terms

ITA 43/DDN/2024[2020-21]Status: DisposedITAT Dehradun23 Apr 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2020-21 M/S. Maya & Co., Vs. Dcit, Talla Danya Dharanaula Central Circle, Almora, Haldwani. Uttarakhand Pan :Aaham6723A (Appellant) (Respondent) Assessee By None Department By Sh. S.K. Chaterjee, Cit(Dr)

Section 143(3)Section 148Section 153ASection 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN “SMC” BENCH, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) Assessment Year: 2020-21 M/s. Maya & Co., Vs. DCIT, Talla Danya Dharanaula Central Circle, Almora, Haldwani. Uttarakhand PAN :AAHAM6723A (Appellant) (Respondent) Assessee by None Department by Sh. S.K. Chaterjee, CIT(DR) Date of hearing 17.03.2025 Date of pronouncement 23.04.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)/Nati…

DCIT, CIRCLE 42(1)(1), INCOME TAX DEPARTMENT vs. GHANSHYAM RASIKLAL SHAH, MUMBAI

In the result, the appeal of the revenue bearing ITA No

ITA 4707/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Apr 2025AY 2012-13

Bench: Shrinarendra Kumar Billaiya & Shri Anikesh Banerjeedcit, Circle 42(1)(1), Mumbai Vs Ghanshyam Rasiklal Shah Room 732, 7Th Floor, B-1408, Shankar Park, Agrawal Kautilya Bhavan, Bkc, Bandra Residency, Shankar Lane, Kandivali East, Mumbai-400 051 West, Mumbai-400 067 Pan: Aafps1306Q Appellant Respondent

For Appellant: Shri Subodh Ratnaparkhi - CAFor Respondent: Shri BhangepatilPushkaraj Ramesh
Section 132Section 143(3)Section 147Section 148Section 153CSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRINARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER DCIT, Circle 42(1)(1), Mumbai vs Ghanshyam Rasiklal Shah Room 732, 7th Floor, B-1408, Shankar Park, Agrawal Kautilya Bhavan, BKC, Bandra Residency, Shankar Lane, Kandivali East, Mumbai-400 051 West, Mumbai-400 067 PAN: AAFPS1306Q APPELLANT RESPONDENT C.O. No.208/Mum/2024 (Arising out of ITA No.4707/Mum/2024) (Assessment year: 2012-13) Ghanshyam Rasiklal Shah vs DCIT, Circle 42(1)(1), Mumbai Room 732, 7th Floor, B-1408, Shankar Park, Agrawal Residency, Sh…

SMT. JASMINE SHAH SRIVASTAVA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (INTERNATIONAL TAXATION), CIRCLE-2(2), BENGALURU

In the result, appeal filed by the assessee is allowed

ITA 615/BANG/2023[2011-12]Status: DisposedITAT Bangalore28 Mar 2025AY 2011-12

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2011-12

For Appellant: Shri. V. Chandrashekar, AdvocateFor Respondent: Shri. Subramanian S, Addl. CIT(DR)(ITAT), Bangalore
Section 131Section 132Section 132(4)Section 143(3)Section 147Section 148Section 153C

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2011-12 Smt. Jasmine Shah Srivastava, Vs. ACIT, C/o. K. N. Harikumar, #22, 1st A Main, Circle –2(2), 1st Block, RMV 2nd Stage, Bangalore. Bangalore - 560 094, Karnataka. PAN :BOOPS 0451 L APPELLANT RESPONDENT Assessee by : Shri. V. Chandrashekar, Advocate Revenue by : Shri. Subramanian S, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.01.2025 Date of Pronouncement : 28.03.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : This appeal filed…

VIJAY SINGH,GURGAON vs. ITO,WARD -4(4),GURGAON, GURGAON

ITA 2195/DEL/2024[2012-13]Status: DisposedITAT Delhi13 Feb 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 143(2)Section 143(3)Section 148Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1990 & 2195/Del/2023 Assessment Year: 2017-18 Vs. ACIT/DCIT, Sh. Nitin Gupta, 149, Banking Enclave, Central Circle-16, Laxmi Nagar, New Delhi New Delhi PAN: AIHPG6203E (Appellant) (Respondent/cross- appellant) Assessee by Sh. Sameer Mahajan, CA Department by Ms. Amisha S. Gupta, CIT(DR) Date of hearing 22.07.2025 Date of pronouncement 13.08.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s and Revenue’s cross appeals ITA No.1990 & 2195/Del/2023…