PCIT v. Oxygen Business Park (P)Ltd.

157 Taxmann.com 175High Court2023#4977 most cited

What is PCIT v. Oxygen Business Park (P)Ltd. authority for?

Fresh material or information received after a search and seizure, without any assessment pending or incriminating material found during the search, is insufficient to reopen assessment under Section 153A.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. Oxygen Business Park (P)Ltd. · section 153A · search and seizure · incriminating material · post-search investigation · reopening assessment · assessment pending

Sections most often in play

Section 10(38)Section 147Section 153ASection 153CSection 69CSection 148Section 132Section 143(3)

Issues it is cited on

section 153cofsection 127(2)(a)section 153aofsection 124(3)(a)warrant of authorisationsection 127(2)section 158bb(1)sanction under section 151section 142(3)section 124(3)section 158bbbogus ltcg

Judgments citing PCIT v. Oxygen Business Park (P)Ltd.

Kashyap Kaniyalal Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6203/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Mar 2026AY 2018-19
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

Kashyap Kaniyalal Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6202/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Mar 2026AY 2017-18
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

Kashyap Kaniyalal Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6201/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Mar 2026AY 2016-17
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

Kashyap Kaniyalal Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6200/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Mar 2026AY 2015-16
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

Kashyap Kaniyalal Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6199/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Mar 2026AY 2014-15
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

Kashyap Kaniyalal Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6198/MUM/2024[2012-13]Status: DisposedITAT Mumbai27 Mar 2026AY 2012-13
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

Kashyap Kaniyalal Mehta, Mumbai vs. DCIT, CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6197/MUM/2024[2011-12]Status: DisposedITAT Mumbai27 Mar 2026AY 2011-12
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

Anoop Jain HUF, Delhi vs. Joint Commissioner of Income Tax (OSD), Central Circle - 1, Noida

In the result, appeal of the assessee is allowed

ITA 4043/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Oct 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2013-14] Ritu Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1 Market, New Delhi-110001 Noida Pan-Aampj9586C Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aadpj2136K Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Huf Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aaaha6321A Appellant Respondent Appellant By Shri S.K.Tulsian, Adv. & Shri Bhoomija Verma, Adv. Respondent By Shri Mahes Kumar, Cit Dr Date Of Hearing 03.09.2025 Date Of Pronouncement 29.10.2025 Order

Section 115BSection 127Section 132Section 139Section 142Section 142(1)Section 142(2)Section 142(3)Section 143(2)Section 153A

…ITA No.4038/Del/2018 & Others THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2013-14] Ritu Jain vs JCIT (OSD) No.11, Barbar Lane, Bengali Central Circle-1 Market, New Delhi-110001 Noida PAN-AAMPJ9586C APPELLANT RESPONDENT [Assessment Year : 2013-14] Anoop Jain vs JCIT (OSD) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida PAN-AADPJ2136K APPELLANT RESPONDENT [Assessment Year : 2013-14] Anoop Jain HUF vs JCIT (OSD) No.11, Barbar Lane, Bengali Central Circle-1, Mark…

Anoop Jain, Delhi vs. Joint Commissioner of Income Tax (OSD), Central Circle - 1, Noida

In the result, appeal of the assessee is allowed

ITA 4042/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Oct 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2013-14] Ritu Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1 Market, New Delhi-110001 Noida Pan-Aampj9586C Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aadpj2136K Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Huf Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aaaha6321A Appellant Respondent Appellant By Shri S.K.Tulsian, Adv. & Shri Bhoomija Verma, Adv. Respondent By Shri Mahes Kumar, Cit Dr Date Of Hearing 03.09.2025 Date Of Pronouncement 29.10.2025 Order

Section 115BSection 127Section 132Section 139Section 142Section 142(1)Section 142(2)Section 142(3)Section 143(2)Section 153A

…ITA No.4038/Del/2018 & Others THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2013-14] Ritu Jain vs JCIT (OSD) No.11, Barbar Lane, Bengali Central Circle-1 Market, New Delhi-110001 Noida PAN-AAMPJ9586C APPELLANT RESPONDENT [Assessment Year : 2013-14] Anoop Jain vs JCIT (OSD) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida PAN-AADPJ2136K APPELLANT RESPONDENT [Assessment Year : 2013-14] Anoop Jain HUF vs JCIT (OSD) No.11, Barbar Lane, Bengali Central Circle-1, Mark…

Ritu Jain, Delhi vs. Joint Commissioner of Income Tax (OSD), CC - 1, Noida

In the result, appeal of the assessee is allowed

ITA 4038/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Oct 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2013-14] Ritu Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1 Market, New Delhi-110001 Noida Pan-Aampj9586C Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aadpj2136K Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Huf Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aaaha6321A Appellant Respondent Appellant By Shri S.K.Tulsian, Adv. & Shri Bhoomija Verma, Adv. Respondent By Shri Mahes Kumar, Cit Dr Date Of Hearing 03.09.2025 Date Of Pronouncement 29.10.2025 Order

Section 115BSection 127Section 132Section 139Section 142Section 142(1)Section 142(2)Section 142(3)Section 143(2)Section 153A

…ITA No.4038/Del/2018 & Others THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2013-14] Ritu Jain vs JCIT (OSD) No.11, Barbar Lane, Bengali Central Circle-1 Market, New Delhi-110001 Noida PAN-AAMPJ9586C APPELLANT RESPONDENT [Assessment Year : 2013-14] Anoop Jain vs JCIT (OSD) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida PAN-AADPJ2136K APPELLANT RESPONDENT [Assessment Year : 2013-14] Anoop Jain HUF vs JCIT (OSD) No.11, Barbar Lane, Bengali Central Circle-1, Mark…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2472/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Jun 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2471/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Jun 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2470/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2469/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Jun 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2468/MUM/2025[2014-15]Status: DisposedITAT Mumbai26 Jun 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2467/MUM/2025[2013-14]Status: DisposedITAT Mumbai26 Jun 2025AY 2013-14
Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6405/MUM/2024[2011-12]Status: DisposedITAT Mumbai26 Jun 2025AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Rupal Kashyap Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 6195/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Feb 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10(38)Section 127(2)Section 132(4)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6191/Mum/2024 to 6196/Mum/2024 (Assessment Year :2012-13 & 2014-15 to 2018-19) Mrs. Rupal Kashyap Mehta Vs. DCIT CC 4(1) 26/27, A Wing Mumbai Ahuja Towers Rajabhau Desai Road Prabhadevi Mumbai – 400 025 PAN/GIR No.AGRPM5338E (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R D E R PER BENCH: The aforesaid ap…

Rupal Kashyap Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 6193/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Feb 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10(38)Section 127(2)Section 132(4)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6191/Mum/2024 to 6196/Mum/2024 (Assessment Year :2012-13 & 2014-15 to 2018-19) Mrs. Rupal Kashyap Mehta Vs. DCIT CC 4(1) 26/27, A Wing Mumbai Ahuja Towers Rajabhau Desai Road Prabhadevi Mumbai – 400 025 PAN/GIR No.AGRPM5338E (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R D E R PER BENCH: The aforesaid ap…

Rupal Kashyap Mehta, Mumbai vs. DCIT, CC-4(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 6192/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Feb 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10(38)Section 127(2)Section 132(4)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6191/Mum/2024 to 6196/Mum/2024 (Assessment Year :2012-13 & 2014-15 to 2018-19) Mrs. Rupal Kashyap Mehta Vs. DCIT CC 4(1) 26/27, A Wing Mumbai Ahuja Towers Rajabhau Desai Road Prabhadevi Mumbai – 400 025 PAN/GIR No.AGRPM5338E (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R D E R PER BENCH: The aforesaid ap…