PCIT v. Parasben Kasturchand Kochar

130 Taxmann.com 177Supreme Court of India2021#2064 most cited

What is PCIT v. Parasben Kasturchand Kochar authority for?

An assessment or reassessment order is considered bad in law and without legal sanction if its completion is not in accordance with prescribed legal procedures or timelines.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. Parasben Kasturchand Kochar · Section 147 · Section 148 · validity of reassessment order · assessment order bad in law · legal sanction · long term capital gain · bogus LTCG · penny stock · Section 10(38)

Also reported as

282 Taxmann 301

Sections most often in play

Section 10(38)Section 68Section 147Section 148Section 143(3)Section 131Section 142(1)Section 69C

Issues it is cited on

price riggingbogus ltcgpenny stocksection 10(38)bogus long term capital gainperiod of holdingthird party informationclosely held companyprincipal officersection 260long term capital gainsentry operator

Judgments citing PCIT v. Parasben Kasturchand Kochar

VANEET AGGARWAL,NEW DELHI vs. ACIT, CIRCLE-14(2), NEW DELHI

In the result, appeal of the Assessee is dismissed

ITA 2607/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Mar 2026AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 10(38)Section 143(1)Section 143(2)Section 69ASection 69C

…ITA No. 2607/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F': NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2607 /Del./2019, A.Y. 2015-16 Vs. ACIT, Circle 14(2), New Delhi (Respondent) Vaneet Aggarwal, D-95, Pushpanjali Enclave, Pitampura, Delhi PAN: AGXPA8770A (Appellant) Assessee by Revenue by Date of Hearing Date of Pronouncement Shri K. Sampath, Adv, Shri V Rajkumar, Adv. Ms. Harpreet Kaur Hansra, Sr. DR 21/01/2026 13/03/2026 ORDER PER S. RIFAUR RAHMAN, AM The Assessee has filed appeal against the order of the Learned Com…

RAJESH SARDA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), NAGPUR

In the result, the addition of undisclosed income under section 68 is deleted

ITA 44/NAG/2022[2015-16]Status: DisposedITAT Nagpur24 Feb 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Rajesh Sarda, Acit, Central Circle – 2(2), Nagpur 14, Daga Lay–Out, Ambazari Road, Vs Aayakar Bhawan, Civil Lines, Nagpur – 440033. Maharashtra – 440001. [Pan: Ahaps4925M] Appellant / Assessee Respondent / Revenue Assessee By Shri K.P. Dewani, Advocate Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 10(38)Section 132Section 153ASection 234ASection 254(1)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER (Physical hearing) Rajesh Sarda, ACIT, Central Circle – 2(2), Nagpur 14, Daga Lay–out, Ambazari Road, Vs Aayakar Bhawan, Civil Lines, Nagpur – 440033. Maharashtra – 440001. [PAN: AHAPS4925M] Appellant / Assessee Respondent / Revenue Assessee by Shri K.P. Dewani, Advocate Revenue by Shri Pankaj Kumar, CIT–DR Date of hearing 16.02.2026 Date of pronouncement 24.02.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH JUDICIAL MEMBER: 1. This appeal by assessee…

ARVIND BHAGUJI KANGANE,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-27(1), MUMBAI, MUMBAI

In the result, ground no. 2 and 3 of appeal are

ITA 4158/MUM/2025[2016-17]Status: DisposedITAT Mumbai22 Jan 2026AY 2016-17

Bench: Shri Pawan Singh & Ms. Padmavathy S(Physical Hearing) Arvind Bhanguji Kangane Dcit, Circle – 27(1), Mumbai Shreyas Building, 11Th Road, Plot No. 4Th Floor, Tower No. 6, Vashi Vs 553, Flat No. 901, 9Th Floor, Opp. Railway Station Building, Navi Heritage Pride Building, Chembur, Mumbai – 400703. Mumbai – 400026. [Pan: Afypk1856R] Appellant / Assessee Respondent / Revenue

Section 10(38)Section 143(1)Section 144BSection 147Section 148Section 151ASection 254(1)Section 68

….03.2022, hence such assessment order is bad in law being without legal sanction. To support his submission on merit, the ld. AR of the assessee relied upon following decision:  PCIT vs Smt. Renu Aggarwal 456 ITR 249 (SC)  PCIT vs ParasbenKasturchand Kochar 130 Taxmann.com 177 (SC) & 130 Taxmann.com 176 (Guj-HC)  PCIT-31 vs Indravadan Jain HUF ITA No. 454 of 2018 (Bom-HC)  PCIT-3 vs Ziauddin A Siddique ITA No. 2012 of 2017 (Bom-HC)  CIT vs Shyam R. Pawar 54 taxmann.com 108 (Bom-HC) 7 Arvind Bhaguji Kangane  CIT vs Smt. Jamnadevi Agrawal 20 Taxmann.com 529 (Bom-HC)  PCIT vs Smt. Krishna Devi 126 Taxmann.c…

SUDHEER CHIRANIA,MUMBAI vs. THE INCOME TAX OFFICER, WARD - 23(3)(7), MUMBAI

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

ITA 5263/MUM/2025[2012-13]Status: DisposedITAT Mumbai16 Jan 2026AY 2012-13

Bench: Shri Saktijit Dey & Shri Jagadishassessment Year: 2012-13

For Appellant: Ms. Simran Dhawan & Mr. RaviFor Respondent: Shri Arun Kanti Datta, CIT DR
Section 10(38)Section 143(1)Section 143(3)Section 147Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘G’ BENCH: MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER Assessment Year: 2012-13 Sudheer Chirania The Income Tax Officer, Ward – 301, Sona Chambers, 507/509 JSS Vs. 23(3)(7), Mumbai Road, Chira Bazar, Marine Lines- ITO, Piramal Chamber, Lalbaug East, Mumbai- 4000002 PAN: AAGPC2884A (Appellant) (Respondent) Appellant by : Ms. Simran Dhawan & Mr. Ravi Gantara, Advocate Respondent by : Shri Arun Kanti Datta, CIT DR सुनवाई की तारीख/Date of Hearing : 17.12.2025 घोषणा की तारीख /Date of Pronouncement : 16.01.2026 O R D E R PER JAGADIS…

SUMITRA SURENDRA GADODIA,MUMBAI vs. ITO 31(3)(4), BANDRA, MUMBAI

ITA 4519/MUM/2025[2014-15]Status: DisposedITAT Mumbai04 Dec 2025AY 2014-15
Section 10(26)Section 10(38)Section 143(2)Section 44ASection 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“SMC” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nMS. PADMATHY S. (ACCOUNTANT MEMBER)\nI.T.A. No. 4519/Mum/2025\n Assessment Year: 2014-15\nSumitra Surendra Gadodia Vs. ITO, 31(3)(4)\n903 & 904, O2 Rustomjee O Zone\nNear MTNL Officer\nGoregaon, West Mumbai\nMumbai - 400062\n[PAN: AAEPG3643F]\n(Appellant)\n(Respondent)\nAssessee by Shri Ajay Singh & Shri Akshay Pawar, ARs\nRevenue by Shri Nagnath Pasale, Sr. DR\nDate of Hearing 01.10.2025\nDate of Pronouncement 04.12.2025\nORDER\nPer Smt. Beena Pillai, JM:\nPresent appeal filed by the ass…

B & B SHARECOM PVT LTD.,,HISAR vs. DCIT, CIRCLE, HISAR

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

ITA 2877/DEL/2024[2016-17]Status: DisposedITAT Delhi24 Sept 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shris.Rifaur Rahmanb & B Sharecom Pvt. Ltd., Vs. Dcit, Circle, 133, 1St Floor, Parijat Complex, Hisar. Hisar – 125 001. (Pan :Aagcb1363A) (Appellant) (Respondent) Assessee By : Shri K. Sampath, Advocate Shri V Rajakumar, Advocate Revenue By : Shri Abhishek Deavel, Sr. Dr Date Of Hearing : 22.08.2025 Date Of Order : 24.09.2025 O R D E R

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Shri Abhishek Deavel, Sr. DR
Section 133Section 143(2)Section 271Section 43(5)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER B & B Sharecom Pvt. Ltd., vs. DCIT, Circle, 133, 1st Floor, Parijat Complex, Hisar. Hisar – 125 001. (PAN :AAGCB1363A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K. Sampath, Advocate Shri V Rajakumar, Advocate REVENUE BY : Shri Abhishek Deavel, Sr. DR Date of Hearing : 22.08.2025 Date of Order : 24.09.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of ld. Commissioner of Income-tax (Appeals)/Nat…

SH. BALJINDER KUMAR AGGARWAL 171, MODEL TOWN LUDHIANA,PUNJAB vs. JATIN ABBI THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 LUDHIANA, PUNJAB

In the result, appeal of the Assessee is partly allowed

ITA 689/CHANDI/2024[2012-2013]Status: DisposedITAT Chandigarh17 Sept 2025AY 2012-2013

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 689/Chd/2024 िनधा"रण वष" / Assessment Year : 2012-13 बनाम Shri Baljinder Kumar Aggarwal, The Acit, 171, Model Town, Circle-1, Vs Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Bmcpk7473A अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit, Dr तारीख/Date Of Hearing : 21.08.2025 उदघोषणा क" तारीख/Date Of Pronouncement : 17.09.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 10(38)Section 143(1)Section 148

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 689/CHD/2024 िनधा"रण वष" / Assessment Year : 2012-13 बनाम Shri Baljinder Kumar Aggarwal, The ACIT, 171, Model Town, Circle-1, VS Ludhiana. Ludhiana. "थायी लेखा सं./PAN /TAN No: BMCPK7473A अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Manav Bansal, CIT, DR तारीख/Date of Hearing : 21.08.2025 उदघोषणा क" तारीख…

SANDHYA GOEL H.NO.101217, HUDA, JAGADHRI,HARYANA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX PANCHKULA, HARYANA

In the result, appeal of the assessee is allowed

ITA 215/CHANDI/2024[2015-2016]Status: DisposedITAT Chandigarh14 May 2025AY 2015-2016

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: ShriSudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 10(38)Section 132Section 143(3)Section 147Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ,च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ ITA No. 215/CHD/2024 "नधा"रणवष" / Assessment Year: 2015-16 Sandhya Goel, Vs The PCIT, House No. 1012/17, Panchkula, HUDA, Jagadhri, Haryana. Haryana. "थायीलेखासं./PAN NO: AGXPG6152E अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : ShriSudhir Sehgal, Advocate Revenue by :Smt. Kusum Bansal, CIT DR Date of Hearing :26.03.2025 Date of Pronouncement :14.05.2025 HYBRID HEARING ORDER PER RAJ PAL YADAV, VP…

JAIBHAGWAN BANARASIDAS JINDAL,JALNA vs. THE INCOME TAX OFFICER, WARD-1, JALNA

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

ITA 2016/PUN/2024[2016-17]Status: DisposedITAT Pune27 Feb 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17

For Appellant: Shri Jaiprakash BairagraFor Respondent: Shri Ramnath P Murkunde
Section 10(38)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

…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 : 2016-17 Jaibhagwan Banarasidas Jindal ITO, Ward-1, Jalna 29, New Mondha, Bus Stand, Jalna HO, Vs. Jalna – 431203 PAN: AAQPJ5374E (Appellant) (Respondent) Assessee by : Shri Jaiprakash Bairagra Department by : Shri Ramnath P Murkunde Date of hearing : 06-01-2025 Date of pronouncement : 27-02-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 02.08.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assess…

MEENA HASMUKH SAVLA,MATUNGA MUMBAI vs. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE

In the result the appeal filed by the assessee is\nallowed

ITA 2910/MUM/2024[2016-17]Status: DisposedITAT Mumbai18 Feb 2025AY 2016-17
Section 10Section 10(38)Section 143Section 143(1)Section 143(2)Section 147Section 148Section 151Section 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"SMC\" BENCH MUMBAI\nBEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER\n\nITA No. 2910/Mum/2024\n(Assessment Year: 2016-17)\n\nMeena Hasmukh Savla\n702, Pranav Residency, 302\nBhimani Street, Matunga,\nMumbai.\nVs. ITO – 27(2)(1)\nVashi Railway Stn Bldg,\nVashi.\n\nPAN/GIR No. AADPS1482K\n(Applicant)\n(Respondent)\n\nAssessee by Shri Satyaprakash Singh\nRevenue by Shri Sunny Kachhwaha, Sr. DR\n\nDate of Hearing\n23.01.2025\nDate of Pronouncement\n18.02.2025\n\nआदेश / ORDER\n\nPER SANDEEP GOSAIN, JM:\n\nThe present appeal has been filed by the assessee ch…

PREETI CHIRANIA,MUMBAI vs. THE INCOME TAX OFFICER WARD - 28(2)(4), NAVI MUMBAI

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

ITA 4245/MUM/2024[2012-13]Status: DisposedITAT Mumbai10 Dec 2024AY 2012-13

Bench: Shri Sandeep Gosain & Ms. Padmavathy Svs. Ito, Ward – 28(2)(4) Preeti Chirania 309, 3Rd Floor, Tower No. Flat No.3, 1St Floor, 6, Vashi Rly Stn., Mangesh Santa Durga Commercial Complex, Chs, Sector – 17, Nerul Vashi Navi Mumbai – 400 (E), Navi Mumbai – 400 703. 706. Pan/Gir No. Akbpc0636M (Applicant) (Respondent)

Section 148Section 234BSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER Vs. ITO, Ward – 28(2)(4) Preeti Chirania 309, 3rd Floor, Tower No. Flat No.3, 1st Floor, 6, Vashi Rly Stn., Mangesh Santa Durga Commercial Complex, Chs, Sector – 17, Nerul Vashi Navi Mumbai – 400 (E), Navi Mumbai – 400 703. 706. PAN/GIR No. AKBPC0636M (Applicant) (Respondent) Assessee by Ms. Ritu Kamal Kishore Revenue by Shri Ramakrishna Bandi, CIT(DR) सुनवाई क" तारीख/Date of Hearing 06.11.2024 घोषणा क" तारीख/Date of Pronouncement 10.12.2024 आदेश / ORDER PER SANDEEP GOSAIN, JM:…

ARCHIT GUPTA,NEW DELHI vs. ACIT, CENTRALCIRCLE-29, NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 2625/DEL/2022[2013-14]Status: DisposedITAT Delhi06 Nov 2024AY 2013-14

Bench: Shri S.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Virendra Singh, Sr. DR
Section 132Section 147Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.2625/DEL/2022 (Assessment Year: 2013-14) Archit Gupta, vs. ACIT, Central Circle-29, B-41, Kailash Colony, New Delhi New Delhi – 110 048. (PAN : AEUPG2360R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ruchesh Sinha, Advocate REVENUE BY : Shri Virendra Singh, Sr. DR. Date of Hearing : 24.10.2024 Date of Order : 06.11.2024 ORDER PER S.RIFAUR RAHMAN,AM: 1. These appeals are filed by the assessee against the separate orders of ld. Commissioner of Income-tax…

ARCHIT GUPTA,NEW DELHI vs. ACIT, CENTRAL CIRCLE-29, NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 2624/DEL/2022[2012-13]Status: DisposedITAT Delhi06 Nov 2024AY 2012-13

Bench: Shri S.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Virendra Singh, Sr. DR
Section 132Section 147Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.2625/DEL/2022 (Assessment Year: 2013-14) Archit Gupta, vs. ACIT, Central Circle-29, B-41, Kailash Colony, New Delhi New Delhi – 110 048. (PAN : AEUPG2360R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ruchesh Sinha, Advocate REVENUE BY : Shri Virendra Singh, Sr. DR. Date of Hearing : 24.10.2024 Date of Order : 06.11.2024 ORDER PER S.RIFAUR RAHMAN,AM: 1. These appeals are filed by the assessee against the separate orders of ld. Commissioner of Income-tax…

AHMED P. SURANI,MUMBAI vs. ACIT 3(1)(1), MUMBAI

ITA 361/MUM/2024[2015-16]Status: DisposedITAT Mumbai30 Oct 2024AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawal

Section 10Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 361/MUM/2024 (A.Y.2015-16) Ahmed P. Surani, B-403, Carnation CHS Ltd, Off Yari Road, Versova, Andheri (W), Mumbai -400061. Vs. ACIT - 3(1)(1), Aayakar Bhavan, M.K.Road, Mumbai-400020. PAN/GIR No. AKYPS0271R (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant by Shri Vimal Punmiya.AR Respondent by Shri Manoj Kumar Sinha.Sr. DR सुनवाई की तारीख/Date of Hearing 01.08.2024 घोषणा की तारीख/Date of Pronouncement 30.09.2024 ORDER PER PAVAN KUMAR GADALE, JM: The appeal i…

ASSISTANT COMMISSIONER OF INCOME TAX 4(1)(1), MUMBAI vs. ANKUR AGRAWAL, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 2308/MUM/2024[2011-12]Status: DisposedITAT Mumbai25 Oct 2024AY 2011-12

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailassessment Year: 2011-12 Acit 4(1)(1), Mumbai Ankur Agrawal 2401, 2402, Anmol Pride, Opp. Vs. Patel Auto Petrol Pump, Off Sv Road Goregaon West, Mumbai- 400062. Pan: Akopa 7201 P (Appellant) (Respondent)

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Ajay Chandra, CIT, DR
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year: 2011-12 ACIT 4(1)(1), Mumbai Ankur Agrawal 2401, 2402, Anmol Pride, Opp. Vs. Patel Auto Petrol Pump, Off SV Road Goregaon West, Mumbai- 400062. PAN: AKOPA 7201 P (Appellant) (Respondent) Assessee by : Shri Neelkanth Khandelwal Revenue by : Shri Ajay Chandra, CIT, DR Date of Hearing : 11.09.2024 Date of Pronouncement : 25.10.2024 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: This appeal of the revenue for the assessment year 2011-12 is dir…

BHAVANA LALIT JAIN,NAVI MUMBAI vs. INCOME TAX OFFICER, WD-15(1)(1), MUMBAI

The appeals are allowed

ITA 1016/MUM/2024[2014-15]Status: DisposedITAT Mumbai15 Oct 2024AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shriraj Kumar Chauhan, Jm

Section 10Section 143Section 147Section 148Section 68

…A Y : 2014–15 Bhavna Lalit Jain Versus Income Tax Officer, Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRIRAJ KUMAR CHAUHAN, JM ITA No. A.Y.2014-15 1016/MUM/2024 Mrs. Bhavna Lalit Jain The Income Tax Plot number 21, Officer Maharashtra sector 1A Ward – 15 (1) (1) Vs. Koper Khairane Aayakar Bhavan Maharashtra 400708 Maharishi Karve Road New Marine Lines Mumbai 400020 (Appellant) (Respondent) PAN ACIPJ0205E Assessee by Shri Prakash G. Jhunjhunwala Revenue by Shri Ashok Kumar Ambastha, Sr. (DR), 25th August, 2024 Date of hearing 15th October 2024 Date of…

AMIT SAJJAN KUMAR GUPTA,MUMBAI vs. DCIT 8(2)(1), MUMBAI

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

ITA 1378/MUM/2024[2015-16]Status: DisposedITAT Mumbai10 Oct 2024AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawalamitsajjankumargupta, Dcit-8(2)(1), 110, Ashirwad, Roomno.624, बनाम/ Ahmedabad Street, Aayakar Bhavan, Vs. Carnac Bunder, M.K.Road, Mumbai-400009. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abrpg2852N (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) Assessee By : Shri Ravikant Pathak.Ar Revenue By : Shri Manoj Kumar Sinha, Sr. Dr सुनवाई की तारीख / Date Of Hearing 08/08/2023 घोषणा की तारीख /Date Of Pronouncement 10/10/2024 आदेश / Order Per Pavan Kumar Gadale - Jm: The Appeal Is Filed By The Assesse Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: 1. On The Facts & In The Circumstances Of The Case & In Law, The Learned Cit (A) Nfac, Erred In Confirming Order Made U/S. 143(3) Of The Income Tax Act, 1961 Which Is Bad In Law, Ultra Vires & Without Appreciating The Facts, Submission & Evidences In The Proper Perspective, Without Providing Copies Of Material Used Against The Appellant & Without Providing Opportunity Of Cross Examination, Is Liable To Be Annulled.

For Appellant: Shri Ravikant Pathak.ARFor Respondent: Shri Manoj Kumar Sinha, Sr. DR
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER AmitSajjanKumarGupta, DCIT-8(2)(1), 110, Ashirwad, RoomNo.624, बनाम/ Ahmedabad Street, Aayakar Bhavan, Vs. Carnac Bunder, M.K.Road, Mumbai-400009. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABRPG2852N (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) Assessee by : Shri Ravikant Pathak.AR Revenue by : Shri Manoj Kumar Sinha, Sr. DR सुनवाई की तारीख / Date of Hearing 08/08/2023 घोषणा की तारीख /Date of Pronouncement 10/10/2024 आदेश / ORDER PER PAVAN KUMAR GADALE -…

ITO-28.3.1, NAVI MUMBAI vs. SEEMA NARENDRA BAPNA, NERUL

In the result both the grounds of appeal are dismissed

ITA 1120/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Oct 2024AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm A.Y.2014-15 Ito,28.3.1, Seema Narendra Bapna, Mumbai Flat No.A 2701, Plot No. R3 B Emerald Bay, Sector Vs. 14 Nerul, Navi Mumbai, Thane 400706

Section 143Section 147Section 148

…A Y : 2014–15 Income Tax Officer Versus Seema Narendra Bapna IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAJ KUMAR CHAUHAN, JM A.Y.2014-15 ITO,28.3.1, Seema Narendra Bapna, Mumbai Flat No.A 2701, Plot No. R3 B Emerald Bay, Sector Vs. 14 Nerul, Navi Mumbai, Thane 400706 (Appellant) (Respondent) PAN ALGPS6788Q Assessee by Shri Prakash G. Jhunjhunwala Revenue by Shri Ashok Kumar Ambastha, Sr. (DR), 22ndAugust, 2024 Date of hearing Date of pronouncement 10 October 2024 O R D E R PER PRASHANT MAHARISHI, AM: 1. ITA number 1120/M/2024 is filed by The Income Tax…

ISHOO NARANG,HYDERABAD vs. DCIT CIRCLE -2(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 450/HYD/2022[2014-15]Status: DisposedITAT Hyderabad25 Sept 2024AY 2014-15

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.450/Hyd/2022 & S.A. No.1/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2014-15) Ishoo Narang Vs. Dy. Cit Hyderabad Circle 2(1) Pan:Aaupn9082B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Smt. Th Vijaya Lakshmi, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 19/08/2024 घोषणा की तारीख/Pronouncement: 25/09/2024 आदेश/Order Per Manjunatha, G. A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 15/07/2022 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2014-15. 2. The Assessee Has Raised The Following Grounds: “1. The Ld. Cit(A) Erred In Dismissing The Appeal. 2. The Ld.Cit(A) Erred In Holding That Al The Mandatory Preconditions Before Reopening Of Assessment U/S 147 Of The Act Were Duly Complied & Met With By The A.O.

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Smt. TH Vijaya Lakshmi, CIT (DR)
Section 10(38)Section 133ASection 147Section 68

…ITA No 450 of 2022 and SA NO 1 of 2024 Ishoo Narang आयकर अपील"य अ"धकरण, 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.450/Hyd/2022 & S.A. No.1/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2014-15) Ishoo Narang Vs. Dy. CIT Hyderabad Circle 2(1) PAN:AAUPN9082B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri P Murali Mohan Rao, CA राज" व "ारा/Revenue by:: Smt. TH Vijaya Lakshmi, CIT (DR) सुनवाई की तारीख/Date of hearing: 19/08/2024 घोषणा की तारीख/Pronounce…

ANJU CHIRANIA,MUMBAI vs. THE INCOME TAX OFFICER, WARD - 4(1)(3), MUMBAI

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

ITA 3158/MUM/2024[2015-16]Status: DisposedITAT Mumbai25 Sept 2024AY 2015-16

Bench: Shri Pavan Kumar Gadale, Judicialmember & Shri Girish Agrawalanju Chirania, Vs. Ito, Ward –4(1)(3), 301, Sona Chambers, Room No. 637, 507/509, Jss Road, Aayakar Bhavan, Chira Bazar, Marine Lines, M.K.Road, Mumbai – 400 002. Mumbai-400020. Pan/Gir No. Afcpc9073Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 133(6)Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, “A” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIALMEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Anju Chirania, Vs. ITO, Ward –4(1)(3), 301, Sona Chambers, Room No. 637, 507/509, JSS Road, Aayakar Bhavan, Chira bazar, Marine Lines, M.K.Road, Mumbai – 400 002. Mumbai-400020. PAN/GIR No. AFCPC9073Q (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by Ms.Ritu Kamal Kishore & Shri.Ravi Ganatra. AR Respondent by Shri Manoj Kumar Sinha.Sr.DR सुनवाई क" तार"ख/Date of Hearing 07.08.2024 घोषणा क" तार"ख/Date of Pronouncement 25.09.2024 ORDER PER PAVAN KUMAR GADALE, JM: The as…

Showing 1–20 of 56 · Page 1 of 3