How many judgments cite PCIT v. Nitin Ramdeoji Lohia?

35 judgments on BharatTax cite PCIT v. Nitin Ramdeoji Lohia (145 Taxmann.com 546), spanning 2023 to 2026.

Which sections of the Income Tax Act does PCIT v. Nitin Ramdeoji Lohia come up under?

It is most often cited in judgments turning on Section 147, Section 143(3), Section 148, Section 131, Section 133(6), Section 143(1).

PCIT v. Nitin Ramdeoji Lohia

145 Taxmann.com 546High Court2022#3337 most cited

What is PCIT v. Nitin Ramdeoji Lohia authority for?

No disallowance for bogus purchases can be made based solely on information from the sales tax department about accommodation entries if the corresponding sales transactions are not disputed. If purchases are not disputed, they cannot be considered bogus, especially if sales have been accepted.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Nitin Ramdeoji Lohia · Section 147 · bogus purchases · accommodation entries · sales tax department · corresponding sales · onus of proof · addition under section 68 · AO · CIT(A)

Sections most often in play

Section 147 Section 143(3)Section 148 Section 131 Section 133(6)Section 143(1)Section 263 Section 69C

Read the full judgment

Issues it is cited on

circular trading third party information onus of proof section 131(1)section 158bb entry operator beyond four years beneficial owner addition under section 68 principal commissioner of income-tax section 292c section 69c

Judgments citing PCIT v. Nitin Ramdeoji Lohia

Astt. Commissioner of Income Tax, Circle-4, Ludhiana, Aayakar Bhawan vs. Waryam Steel Casting Private Limited, Kanganwal Road

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 757/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 115JSection 148Section 250

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकरअपीलसं./ ITA No. 715 /Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 M/s Waryam Steel Castings Private बनाम The DCIT Limited, Circle-4, Ludhiana Kanganwal Road, Jugiana, Ludhiana, Punjab-141010 "ायीलेखासं./PAN NO: AAACW1494P अपीलाथ"/Appellant ""थ"/Respondent आयकरअपीलसं./ ITA No. 757/Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 The ACIT बनाम M/s Waryam S…

Waryam Steel Castings Private Limited, Ludhiana vs. Deputy Commissioner of Income Tax, Circle-4, Ludhiana

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 715/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 115JSection 148Section 250

Income Tax Officer, Ward-1, Faridkot, Bsnl Building vs. M/S Vohra Solvex Pvt. Ltd, Sadiq Road

In the result, C.O. filed by the assessee is allowed

ITA 588/ASR/2024[2014-15]Status: DisposedITAT Amritsar29 Apr 2025AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A.R

Section 143(3)Section 148Section 250(6)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER I.T.A. No. 588/Asr/2024 Assessment Year: 2014-15 Income Tax Officer, Vs. M/s Vohra Solvex Pvt. Ltd., Ward-1, Faridkot Sadiq Road, Faridkot, Punjab 151203 [PAN: AABCV 6919K] (Respondent) (Appellant) C. O. No. 3/Asr/2025 Assessment Year: 2014-15 M/s Vohra Solvex Pvt. Ltd., Vs. Assessment Unit, NFAC, Delhi, Sadiq Road, Faridkot, Punjab JAO, Income Tax Officer, 151203 Ward 1, Faridkot [PAN: AABCV 6919K] (Respondent) (Appellant) Appellant by : Sh. S…

DCIT., Circle 3(1), Hyderabad vs. Rohini Minerals Private Limited, Hyderabad

In the result, all the three appeals filed by the Revenue for the A

ITA 980/HYD/2024[2018-19]Status: DisposedITAT Hyderabad11 Mar 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.980/Hyd/2024, 1079/Hyd/2024 & 1080/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19, 2014-15 & 2015-16) Dcit Vs. M/S Rohini Minerals Circle-3(1) Private Limited Hyderabad Hyderabad [Pan :Aaccr0773N] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.K.Gupta, Ar रधजस् व द्वधरध/Revenue By: Shri B Bala Krishna, Cit-Dr Shri Srinath Sadanala, Sr.Ar

For Appellant: Shri S.K.Gupta, ARFor Respondent: Shri B Bala Krishna, CIT-DR

Section 131Section 147Section 148Section 148A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri K.Narasimha Chary, Judicial Member आ.अपी.सं /ITA No.980/Hyd/2024, 1079/Hyd/2024 & 1080/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19, 2014-15 & 2015-16) DCIT Vs. M/s Rohini Minerals Circle-3(1) Private Limited Hyderabad Hyderabad [PAN :AACCR0773N] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri S.K.Gupta, AR रधजस् व द्वधरध/Revenue by: Shri B Bala Krishna, CIT-DR Shri Srinath Sadanala, Sr.AR सुिवधई की तधरीख/Date of Hearing: 12/02/2024 घोर्णध क…

DCIT., Circle 3(1), Hyderabad vs. Rohini Minerals Private Limited, Hyderabad

In the result, all the three appeals filed by the Revenue for the A

ITA 1080/HYD/2024[2015-16]Status: DisposedITAT Hyderabad11 Mar 2025AY 2015-16

For Appellant: Shri S.K.Gupta, ARFor Respondent: Shri B Bala Krishna, CIT-DR

Section 131Section 147Section 148Section 148A

Gopal & Sons HUF, Kolkata vs. I.T.O., Ward - 32(1), Kolkata

The appeal of the revenue is dismissed

ITA 1701/KOL/2024[2006-2007]Status: DisposedITAT Kolkata08 Jan 2025AY 2006-2007

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

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR

Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

Saket Agarwal, Jaipur vs. ITO Ward 2(3) Jaipur, Jaipur

In the result appeal filed by the assessee is allowed

ITA 646/JPR/2024[2014-15]Status: DisposedITAT Jaipur01 Oct 2024AY 2014-15

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

For Appellant: Ms. Satwika Jhan, AdvFor Respondent: Ms. Alka Gautam (CIT) a

Section 143(2)Section 143(3)Section 271(1)(c)Section 41(1)

…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, AM vk;dj vihy la-@ITA. No. 646/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 Saket Agarwal cuke The ITO, 27, Everest Vihar, Kings Road, Vs. Ward-2(3), Jaipur. Nirman Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEKPA9319Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Ms. Satwika Jhan, Adv. jktLo dh vksj ls@ Rev…

Income Tax Officer, Mumbai vs. Sandeep Ramesh Shah, Mumbai

In the result, we dismiss both the appeal of the assessee as well of Revenue

ITA 251/MUM/2024[2011-12]Status: DisposedITAT Mumbai04 Jul 2024AY 2011-12

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary, Income Tax Officer- Vs. Sandeep Ramesh Shah 19(3)(1), Piramal Reshmo Mac Tools Centre Chamber, Room No.405, 2/10, Summit House, Lalbaug Forjett Hill Road, Opp Mumbai – 400 012 Bhatia Hospital, Mumbai – 400036 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aafps2666B Appellant .. Respondent

For Appellant: NoneFor Respondent: H.M. Bhatt

Section 133(6)Section 143(1)Section 147Section 148

…P a g e | 1 ITO-19(3)(1) Vs. Sandeep Ramesh Shah IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER, Income Tax Officer- Vs. Sandeep Ramesh Shah 19(3)(1), Piramal Reshmo Mac Tools Centre Chamber, Room No.405, 2/10, Summit House, Lalbaug Forjett Hill Road, Opp Mumbai – 400 012 Bhatia Hospital, Mumbai – 400036 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAFPS2666B Appellant .. Respondent Appellant by : None Respondent by : H.M. Bhatt Date of Hearing 14.05.2024 Date of Pronouncement 04.07.2024 आदेश / O R D E R Per Amarjit Singh…

S Chirag and Co, Mumbai vs. Income Tax Officer 19 (3) (1), Mumbai

In the result, the appeal of assessee is allowed

ITA 607/MUM/2024[2011-12]Status: DisposedITAT Mumbai31 May 2024AY 2011-12

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawalassessment Year: 2011-12

For Appellant: Shri Anant Pai, CAFor Respondent: Ms. Rajeshwari Menon, Sr.DR

Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2011-12 S. Chirag and Company Income Tax Officer – 820-Parikh Market, 19(3)(1), Vs. 39, Kennedy Bridge, Opera House, Mumbai Mumbai – 400 004 (PAN : AACFS3699D) (Appellant) (Respondent) Present for: Assessee : Shri Anant Pai, CA Revenue : Ms. Rajeshwari Menon, Sr.DR Date of Hearing : 27.05.2024 Date of Pronouncement : 31.05.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. CIT(A), Natio…

M/S Diajewel, Mumbai vs. Income Tax Office, Ward 19(1)(4), Mumbai

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

ITA 2948/MUM/2023[2012-13]Status: DisposedITAT Mumbai26 Mar 2024AY 2012-13

Bench: Justice (Rtd.) C.V. Bhadang () & Shri B.R. Baskaran (Am)

Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “D” Bench, Mumbai. Before Justice (Rtd.) C.V. Bhadang (President) & Shri B.R. Baskaran (AM) I.T.A. No. 2948/Mum/2023 (A.Y. 2012-13) Vs. ITO, Ward 19(1)(4) M/s. Diajewel 303-B, 113 Aman Matru Mandir Chambers, M. Karve Mumbai-400 007. Road, Opera House Mumbai-400 004. PAN : AABFD8623K (Appellant) (Respondent) Assessee by Shri Bhupendra Shah Department by Smt. Mahita Nair Date of Hearing 14.12.2023 Date of Pronouncement 26.02.2024 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 17.8.2023 passed by the learned CIT(A…

A.S.Motiwala Jewellers Private Limited, Mumbai vs. ITO 12(2)(1), Mumbai

In the result, both the appeals are, accordingly, disposed of

ITA 2773/MUM/2023[2013-14]Status: DisposedITAT Mumbai12 Dec 2023AY 2013-14

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.2773/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) As Motiwala Jewellers Pvt. बिधम/ Ito-12(2)(1) Ltd. Aayakar Bhavan, Vs. (Formerly Known As Ghazi Mumbai-400020. Gems & Jewellers Pvt. Ltd) 40 Rebello Road Bandra West, Mumbai-400050. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaecg8165B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Nishit Gandhi/Ms Madhuri Tambe Revenue By: Shri Ashok Kumar Ambastha (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/12/2023 घोषणा की तारीख /Date Of Pronouncement: 12/12/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/(Nfac), Delhi Dated 14.06.2023 For The Assessment Year 2013-14. 2. At The Outset, The Ld. Ar Of The Assessee, Assails The Action Of The Ld. Cit(A) Sustaining The Addition On Merits, To The Tune Of Rs.59,53,440/- U/S 69C Of The Income Tax Act, 1961 (Hereinafter “The Act”). In Other Words, Assessee Assails The Action Of Ld Cit(A) Upholding The Action Of Ao, Wherein He Disallowed The Entire Purchases Of Diamonds Made From M/S. Mohit Enterprises (Alleged Concern Of Shri Bhanwarlal Jain Group).

For Appellant: Shri Nishit Gandhi/Ms MadhuriFor Respondent: Shri Ashok Kumar Ambastha (Sr

Section 147Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. No.2773/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) AS Motiwala Jewellers Pvt. बिधम/ ITO-12(2)(1) Ltd. Aayakar Bhavan, Vs. (Formerly Known as Ghazi Mumbai-400020. Gems & Jewellers Pvt. Ltd) 40 Rebello Road Bandra West, Mumbai-400050. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAECG8165B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Nishit Gandhi/Ms Madhuri Tambe Revenue by: Shri Ashok Kumar Ambastha (Sr. AR) सुनवाई की तारीख / Date of Hearing: 04/12/2023…

Hiren Chinubhai Shah, Mumbai vs. ITO, Ward 22(1)(5), Mumbai

In the result, both the appeals are, accordingly, disposed of

ITA 2772/MUM/2023[2009-10]Status: DisposedITAT Mumbai29 Nov 2023AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.2772/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2009-10) Hiren Chinubhai Shah बिधम/ Ito, Ward-22(1)(5) A-301, Savoy Residency Kautilya Bhavan, Bkc, Vs. Santacruz (West) S.O. Bandra (East), Mumbai- Mumbai, Mumbai-400054. 400051. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Agups8207K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Bhupendra Shah Revenue By: Shri Satya Prakash Singh (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 21/11/2023 घोषणा की तारीख /Date Of Pronouncement: 29/11/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/(Nfac), Delhi Dated 23.06.2023 For The Assessment Year 2009-10. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Sustaining The Disallowance Of Rs.20,84,190/- U/S 69C Of The Income Tax Act, 1961 (Hereinafter “The Act”) Being 100% Of The Total Purchases Made From Two (2) Parties.

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Satya Prakash Singh (Sr. AR)

Section 143(1)Section 147Section 148Section 234ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.2772/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2009-10) Hiren Chinubhai Shah बिधम/ ITO, Ward-22(1)(5) A-301, Savoy Residency Kautilya Bhavan, BKC, Vs. Santacruz (West) S.O. Bandra (East), Mumbai- Mumbai, Mumbai-400054. 400051. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AGUPS8207K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Bhupendra Shah Revenue by: Shri Satya Prakash Singh (Sr. AR) सुनवाई की तारीख / Date of Hearing: 21/11/2023 घोषणा की तारीख /Date…

Diagold Designs Limited, Mumbai vs. DCIT-12(2)(1), Mumbai

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

ITA 445/MUM/2023[2010-11]Status: DisposedITAT Mumbai14 Aug 2023AY 2010-11

Bench: Shri Amit Shukla & Shri Gagan Goyal & Diagold Designs Limited, Cc2070, Bharat Diamond Bourse, Bandra Kurla Complex, Mumbai-400 051 ...... Appellant Vs. Dcit-12(2) (1) Aayakar Bhavan, M. K. Road, Mumbai-400 020 Pan – Aabcd3716 ..... Respondent

For Appellant: Shri Madhur Agrawal, Hitesh TrivediFor Respondent: Smt. Mahita Nair, CIT-DR

Section 10BSection 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER & Diagold Designs Limited, CC2070, Bharat Diamond Bourse, Bandra Kurla Complex, Mumbai-400 051 ...... Appellant Vs. DCIT-12(2) (1) Aayakar Bhavan, M. K. Road, Mumbai-400 020 PAN – AABCD3716 ..... Respondent Appellant by : Shri Madhur Agrawal, Hitesh Trivedi Respondent by : Smt. Mahita Nair, CIT-DR Date of hearing : 08/06/2023 Date of pronouncement : 14/08/2023 ORDER PER GAGAN GOYAL, A.M: These appeals by assessee are directed against the order of Ld. CIT (A)-47, Mu…

Kl Crescent Infrastructure Pvt Ltd., Navi Mumbai vs. Income Tax Officer-15(2)(1), Mumbai

Appeal is partly allowed

ITA 172/MUM/2023[2010-11]Status: DisposedITAT Mumbai30 May 2023AY 2010-11

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blekl Crescent Infrastructure Pvt Ltd V. Ito 15(2)(1) A-390/39, Ttc Industrial Zone Aayakar Bhavan Midc, Mahape, Post Ghansoli Mumbai- 400020 Navi Mumbai- 400701 Pan: Aadck3832C (Appellant) (Respondent) Kl Crescent Infrastructure Pvt Ltd V. Acit 15(2)(2) A-390/39, Ttc Industrial Zone Aayakar Bhavan Midc, Mahape, Post Ghansoli Mumbai- 400020 Navi Mumbai- 400701 Pan: Aadck3832C (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER KL Crescent Infrastructure Pvt Ltd v. ITO 15(2)(1) A-390/39, TTC Industrial Zone Aayakar Bhavan MIDC, Mahape, Post Ghansoli Mumbai- 400020 Navi Mumbai- 400701 PAN: AADCK3832C (Appellant) (Respondent) KL Crescent Infrastructure Pvt Ltd v. ACIT 15(2)(2) A-390/39, TTC Industrial Zone Aayakar Bhavan MIDC, Mahape, Post Ghansoli Mumbai- 400020 Navi Mumbai- 400701 PAN: AADCK3832C (Appellant) (Respondent) Assessee Represented by : Shri Bhupendra Shah Depar…

Vaibhav Dipak Shah, Mumbai vs. Dy CIT, Central Circle-2(3), Mumbai

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

ITA 964/MUM/2022[2012-13]Status: DisposedITAT Mumbai09 Mar 2023AY 2012-13

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm Vaibhav Dipak Shah Dy. Cit, Central Circle-2(3) 9 & 10, Dadarkar Building, Mumbai Vs. 5/7 V.P. Road, C. P. Tank, Mumbai-400 004 Pan/Gir No. Aagps 2674 L (Appellant) : (Respondent) Assessee By : Shri Om Kandalkar Revenue By : Ms. Vranda U Matkari Date Of Hearing : 16.12.2022 Date Of Pronouncement : 09.03.2023 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned

For Appellant: Shri Om KandalkarFor Respondent: Ms. Vranda U Matkari

Section 131Section 143(1)Section 143(2)Section 143(3)Section 250Section 80D

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, AM AND MS. KAVITHA RAJAGOPAL, JM Vaibhav Dipak Shah Dy. CIT, Central Circle-2(3) 9 & 10, Dadarkar Building, Mumbai Vs. 5/7 V.P. Road, C. P. Tank, Mumbai-400 004 PAN/GIR No. AAGPS 2674 L (Appellant) : (Respondent) Assessee by : Shri Om Kandalkar Revenue by : Ms. Vranda U Matkari Date of Hearing : 16.12.2022 Date of Pronouncement : 09.03.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short) – 48, Mumbai…