PCIT v. Renu Agarwal

153 Taxmann.com 579Supreme Court of India2023#3990 most cited

What is PCIT v. Renu Agarwal authority for?

The Supreme Court dismissed a Special Leave Petition upholding the High Court's decision that additions made by the Assessing Officer on account of bogus Long Term Capital Gains (LTCG) were not justified, particularly when the scrip was actively traded and the Assessing Officer lacked sufficient adverse material.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. Renu Agarwal · section 10(38) · section 68 · section 69A · bogus LTCG · penny stock · share dealings · unexplained money · price rigging · lack of adverse comments

Sections most often in play

Section 68Section 10(38)Section 147Section 148Section 143(3)Section 151Section 132Section 69C

Issues it is cited on

price riggingbogus ltcgsection 142(3)bogus long term capital gainfresh tangible materialpenny stockmaterial facts necessary for assessmentsection 10(38)full and true disclosuresection 111acircular tradingsection 111

Judgments citing PCIT v. Renu Agarwal

Gyan Prakash Gupta, New Delhi vs. ITO Ward-10(4), New Delhi

In the result, appeal filed by the assessee is allowed

ITA 6271/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Apr 2026AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlate Gyan Prakash Gupta Vs. Ito Through Legal Heir Raj Ward 10(4) Kumari Gupta New Delhi Plot No.6 & 7, Defence Enclave, Laxmi Nagar, East Delhi 110092 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adupg 2697 N Appellant .. Respondent

For Appellant: Sh. Ajit Gandhi, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10Section 10(38)Section 143(2)Section 143(3)Section 250Section 68

…P a g e | 1 Gyan Prakash Gupta (AY 2015-16) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER Late Gyan Prakash Gupta Vs. ITO through legal Heir Raj Ward 10(4) Kumari Gupta New Delhi Plot No.6 & 7, Defence Enclave, Laxmi Nagar, East Delhi 110092 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ADUPG 2697 N Appellant .. Respondent Appellant by : Sh. Ajit Gandhi, Adv. Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 29.01.2026 Date of Pronouncement 09.04.2026 O R D E R PER VIMAL KUMAR, JM: The appeal filed by the asse…

Kishori Pankaj Agarwal, Vadodara, Gujarat vs. Income Tax Officer, Vadodara, Gujarat

ITA 623/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2015-16

Bench: SHRI SANJAY GARG (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)

For Appellant: Shri P. M. Jagatsheth, A.RFor Respondent: Shri Rignesh Das, CIT. DR
Section 10(38)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 623/Ahd/2023 (िनधा"रण वष" / Assessment Year : 2015-16) बनाम/ Kishori Pankaj Agarwal Income Tax Officer B-201, Sandal Wood Ward-1(2)(4), Vadodara Vs. Residency, Urmi Char Rasta, Productivity Road, Vadodara, Gujarat - 390020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AERPA1262M (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri P. M. Jagatsheth, A.R. ""यथ" क" ओर से/Respondent by : Shri Rignesh Das, CIT. DR Date of Hearing 03/09/2025…

Smt. Satyawati Marwaha Through Legal Heir Sh, Chander Sheikhar Marwaha, Jalandhar vs. Assistant Commissioner of Income Tax, Jalandhar

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

…rred to various Apex Court and High Court judgments to arrive at a logical conclusion. The relevant portion is reproduced for ready reference: “12.The Hon’ble SUPREME COURT OF INDIA in the case of Principal Commissioner of Income-tax vs. Renu Aggarwal [2023] 153 Taxmann.com 579 (SC) dismissed the SLP filed by revenue filed against the Hon’ble high 9 ITA No. 26/Asr/2024 Rama Mittal v. ITO court where adjudicating the matter on Section 69A, read with section 10(38), of the Income-tax Act, 1961 - Unexplained moneys (Share dealings) - High Court by impugned order held that where Assessing Officer disallowed exemptio…

Smt. Satyawati Marwaha Through Legal Heir Sh. Chander Sheikhar Marwaha, Jalandhar vs. Assistant Commissioner of Income Tax, Jalandhar

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

…rred to various Apex Court and High Court judgments to arrive at a logical conclusion. The relevant portion is reproduced for ready reference: “12.The Hon’ble SUPREME COURT OF INDIA in the case of Principal Commissioner of Income-tax vs. Renu Aggarwal [2023] 153 Taxmann.com 579 (SC) dismissed the SLP filed by revenue filed against the Hon’ble high 9 ITA No. 26/Asr/2024 Rama Mittal v. ITO court where adjudicating the matter on Section 69A, read with section 10(38), of the Income-tax Act, 1961 - Unexplained moneys (Share dealings) - High Court by impugned order held that where Assessing Officer disallowed exemptio…

Income Tax Officer, Delhi vs. Megha Garg, Delhi

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

ITA 3488/DEL/2025[2013-14]Status: DisposedITAT Delhi27 Oct 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] Income Tax Officer, Megha Garg, 1707 E-2 Block Civic Centre, 160 Saraswati Vihar Vaishali, New Delhi-110002 Vs Pitampura, Delhi-110034 Pan-Aecpg7098C Appellant Respondent

Section 10(38)Section 147Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2013-14] Income Tax Officer, Megha Garg, 1707 E-2 Block Civic Centre, 160 Saraswati Vihar Vaishali, New Delhi-110002 Vs Pitampura, Delhi-110034 PAN-AECPG7098C Appellant Respondent Assessee by Shri Suresh Kumar Gupta, CA Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 14.10.2025 Date of Pronouncement 27.10.2025 ORDER PER AMITABH SHUKLA, AM, This appeal has been preferred by the Revenue against order dated 29.03.2025 of National Faceless App…

Deputy Commissioner of Income Tax, Central Circle-15, Delhi vs. Sanjeev Agrawal HUF, Delhi

In the result, both the appeals of the revenue are dismissed

ITA 2035/DEL/2024[2017-18]Status: DisposedITAT Delhi29 Aug 2025AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri Manish Gupta, Sr. DR
Section 10(38)Section 147Section 69C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2034 & 2035/Del/2024 (Assessment Years: 2017-18 & 2018-19) DCIT, Vs. Sanjeev Agrawal HUF, Central Circle-15, 1, Maharaja Lal Lane, Civil Delhi Lines, Central Delhi, Delhi (Appellant) (Respondent) PAN:AABHS2507P Assessee by : Shri Gautam Jain, Adv Shri Ankit Kumar, Adv Shri Lalit Mohan, CA Revenue by: Shri Manish Gupta, Sr. DR Date of Hearing 25/08/2025 Date of pronouncement 29/08/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.2035 & 2034/Del/…

Income Tax Officer Ward 4(2)(1), Ahmedabad vs. Alpesh Manharlal Mistry, Ahhmedabad

In the result, the appeal field by the Revenue is hereby dismissed

ITA 777/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2012-13

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 142(1)Section 144Section 148Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Assessment Year: 2012-13 The ITO, Alpesh Manharlal Mistry Ward-4(2)(1), A/53, Iswarkakanagar Ahmedabad Vs Society, Nr. Kanal Tenament, Chandlodiya, Ahmedabad-382481, Gujarat (Appellant) PAN: ASDPM6957D (Respondent) Revenue Represented: Shri Abhijit, Sr.D.R Assessee Represented: None Date of hearing : 07-08-2025 Date of pronouncement : 12-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Revenue as against appel…

Income Tax Officer, Ward-1, Jalna vs. Ashish Omprakash Mantri, Jalna

In the result, all the appeals filed by the Revenue are dismissed

ITA 148/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 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 ITA Nos.140 & 141/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Omprakash Asaram Mantri Vs. Abhay Oil Industries, Plot No.C-231, Old MIDC Area, Jalna – 431203 PAN: AAWPM2711J (Appellant) (Respondent) ITA Nos.142 & 143/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Atul Omprakash Mantri Abhay Oil Industries, Plot No.C-231, Vs. Old MIDC Area, Jalna – 431203 PAN: ABEPM0285E (Appellant) (Respondent) ITA Nos.145 & 146/PUN/2024 Assessment year…

Income Tax Officer, Ward -1, Jalna vs. Pramila Omprakash Mantri, Jalna

In the result, all the appeals filed by the Revenue are dismissed

ITA 146/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 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 ITA Nos.140 & 141/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Omprakash Asaram Mantri Vs. Abhay Oil Industries, Plot No.C-231, Old MIDC Area, Jalna – 431203 PAN: AAWPM2711J (Appellant) (Respondent) ITA Nos.142 & 143/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Atul Omprakash Mantri Abhay Oil Industries, Plot No.C-231, Vs. Old MIDC Area, Jalna – 431203 PAN: ABEPM0285E (Appellant) (Respondent) ITA Nos.145 & 146/PUN/2024 Assessment year…

Income Tax Officer, Ward-1, Jalna vs. Pramila Omprakash Mantri, Jalna

In the result, all the appeals filed by the Revenue are dismissed

ITA 145/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 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 ITA Nos.140 & 141/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Omprakash Asaram Mantri Vs. Abhay Oil Industries, Plot No.C-231, Old MIDC Area, Jalna – 431203 PAN: AAWPM2711J (Appellant) (Respondent) ITA Nos.142 & 143/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Atul Omprakash Mantri Abhay Oil Industries, Plot No.C-231, Vs. Old MIDC Area, Jalna – 431203 PAN: ABEPM0285E (Appellant) (Respondent) ITA Nos.145 & 146/PUN/2024 Assessment year…

Income Tax Officer, Ward-1, Jalna vs. Atul Omprakash Mantri, Jalna

In the result, all the appeals filed by the Revenue are dismissed

ITA 143/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 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 ITA Nos.140 & 141/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Omprakash Asaram Mantri Vs. Abhay Oil Industries, Plot No.C-231, Old MIDC Area, Jalna – 431203 PAN: AAWPM2711J (Appellant) (Respondent) ITA Nos.142 & 143/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Atul Omprakash Mantri Abhay Oil Industries, Plot No.C-231, Vs. Old MIDC Area, Jalna – 431203 PAN: ABEPM0285E (Appellant) (Respondent) ITA Nos.145 & 146/PUN/2024 Assessment year…

Income Tax Officer, Ward-1, Jalna vs. Atul Omprakash Mantri, Jalna

In the result, all the appeals filed by the Revenue are dismissed

ITA 142/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 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 ITA Nos.140 & 141/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Omprakash Asaram Mantri Vs. Abhay Oil Industries, Plot No.C-231, Old MIDC Area, Jalna – 431203 PAN: AAWPM2711J (Appellant) (Respondent) ITA Nos.142 & 143/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Atul Omprakash Mantri Abhay Oil Industries, Plot No.C-231, Vs. Old MIDC Area, Jalna – 431203 PAN: ABEPM0285E (Appellant) (Respondent) ITA Nos.145 & 146/PUN/2024 Assessment year…

Income Tax Officer, Ward-1, Jalna vs. Omprakash Asaram Mantri, Jalna

In the result, all the appeals filed by the Revenue are dismissed

ITA 141/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 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 ITA Nos.140 & 141/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Omprakash Asaram Mantri Vs. Abhay Oil Industries, Plot No.C-231, Old MIDC Area, Jalna – 431203 PAN: AAWPM2711J (Appellant) (Respondent) ITA Nos.142 & 143/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Atul Omprakash Mantri Abhay Oil Industries, Plot No.C-231, Vs. Old MIDC Area, Jalna – 431203 PAN: ABEPM0285E (Appellant) (Respondent) ITA Nos.145 & 146/PUN/2024 Assessment year…

Income Tax Officer, Ward-1, Jalna vs. Omprakash Asaram Mantri, Jalna

In the result, all the appeals filed by the Revenue are dismissed

ITA 140/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 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 ITA Nos.140 & 141/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Omprakash Asaram Mantri Vs. Abhay Oil Industries, Plot No.C-231, Old MIDC Area, Jalna – 431203 PAN: AAWPM2711J (Appellant) (Respondent) ITA Nos.142 & 143/PUN/2024 Assessment years : 2011-12 & 2012-13 ITO, Ward-1, Jalna Atul Omprakash Mantri Abhay Oil Industries, Plot No.C-231, Vs. Old MIDC Area, Jalna – 431203 PAN: ABEPM0285E (Appellant) (Respondent) ITA Nos.145 & 146/PUN/2024 Assessment year…

Assistant Commissioner of Income Tax- 4(1)(1), Mumbai vs. Ankur Agrawal, Mumbai

In the result, both the appeals filed by the Assessee are allowed

ITA 5179/MUM/2024[2012-13]Status: DisposedITAT Mumbai16 Jun 2025AY 2012-13

Bench: Shri Sandeep Gosain, () & Shri Prabhash Shankar, ()

Section 10(38)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, (JUDICIAL MEMBER) & SHRI PRABHASH SHANKAR, (ACCOUNTANT MEMBER) I.T.A. No.5179/Mum/2024 Assessment Year: 2012-13 Assistant Commissioner | Vs. | Ankur Agrawal of Income Tax – 4(1)(1), Mumbai. 2401-2402, 24th Floor, Anmol Pride Off, Patel Auto, Off S. V. Road, Goregaon, West - 400062. PAN: AKОРА7201P (Appellant) (Respondent) Appellant by Shri. Vimal Punmiya Respondent by | Shri. Aditya Rai, SR. D.R. Date of Hearing 11.06.2025 Date of Pronouncement 16.06.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by…

Alok Kumar Jain, Pearl Pleasure vs. ACIT Cir-6, Jaipur, New Cerntral Revenue Building, Bhagwan Dass Road, Rajasthan

ITA 1191/JPR/2024[2016-17]Status: DisposedITAT Jaipur24 Mar 2025AY 2016-17

Bench: Him.

For Appellant: Sh. Prakul Khurana, Adv. &For Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 10(38)Section 147Section 148Section 250Section 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 1191/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke Alok Kumar Jain ACIT/DCIT, Vs. 504 Pearl Pleasure, B-134, Circle-06, Rajendra Marg, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACWPJ 3974 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1228/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke AC…

DCIT, Circle-2, Nagpur vs. Naresh Laxminarayan Grover, Nagpur

In the result, all these three appeals for the A

ITA 526/NAG/2024[2016-17]Status: DisposedITAT Nagpur21 Mar 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Aryan GroverFor Respondent: Shri Sandipkumar Salunke

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.524, 525 & 526/Nag./2024 (Assessment Year : 2014–15, 2015–16 & 2016–17) Dy. Commissioner of Income Tax ……………. Appellant Circle–2, Nagpur v/s Naresh Laxminarayan Grover 245–H, Rajlaxmi Marg ……………. Respondent Near GPO, Nagpur 440 001 PAN – ADNPG0426G Assessee by : Shri Aryan Grover Revenue by : Shri Sandipkumar Salunke Date of Hearing – 12/02/2025 Date of Order – 21/03/2025 O R D E R PER K.M. ROY, A.M. Instant appeals by the Department are emanating from the impugned…

DCIT, Circle-2, Nagpur vs. Naresh Laxminarayan Grover, Nagpur

In the result, all these three appeals for the A

ITA 525/NAG/2024[2015-16]Status: DisposedITAT Nagpur21 Mar 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Aryan GroverFor Respondent: Shri Sandipkumar Salunke

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.524, 525 & 526/Nag./2024 (Assessment Year : 2014–15, 2015–16 & 2016–17) Dy. Commissioner of Income Tax ……………. Appellant Circle–2, Nagpur v/s Naresh Laxminarayan Grover 245–H, Rajlaxmi Marg ……………. Respondent Near GPO, Nagpur 440 001 PAN – ADNPG0426G Assessee by : Shri Aryan Grover Revenue by : Shri Sandipkumar Salunke Date of Hearing – 12/02/2025 Date of Order – 21/03/2025 O R D E R PER K.M. ROY, A.M. Instant appeals by the Department are emanating from the impugned…

DCIT, Circle-2, Nagpur vs. Naresh Laxminarayan Grover, Nagpur

In the result, all these three appeals for the A

ITA 524/NAG/2024[2014-15]Status: DisposedITAT Nagpur21 Mar 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Aryan GroverFor Respondent: Shri Sandipkumar Salunke

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.524, 525 & 526/Nag./2024 (Assessment Year : 2014–15, 2015–16 & 2016–17) Dy. Commissioner of Income Tax ……………. Appellant Circle–2, Nagpur v/s Naresh Laxminarayan Grover 245–H, Rajlaxmi Marg ……………. Respondent Near GPO, Nagpur 440 001 PAN – ADNPG0426G Assessee by : Shri Aryan Grover Revenue by : Shri Sandipkumar Salunke Date of Hearing – 12/02/2025 Date of Order – 21/03/2025 O R D E R PER K.M. ROY, A.M. Instant appeals by the Department are emanating from the impugned…

Lalita Ramniranjan Agarwal, Vadodara vs. The Income Tax Officer, Ward-1(2)(4), Vadodara

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

ITA 662/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad28 Feb 2025AY 2015-16

Bench: Shri TR Senthil Kumar, Judicial Member\nAnd Shri Narendra Prasad Sinha, Accountant Member\nITA No. 662/Ahd/2023\nAssessment Year 2015-16\nLalita Ramniranjan Agarwal,\nB-201, Sandal Wood\nResidency, Urmi Char Rasta\nProductivity Road,\nVadodara-390020\nPAN: AECPA0173J\n(Appellant)\nThe ITO,\nWard-1(2)(4),\nVadodara\nVs\n(Respondent)\nAssessee by: Shri P.M. Jagasheth, A.R.\nRevenue by: Shri Nitin Vishnu Kulkarni, Sr. D.R.\nDate of hearing\n: 24-02-2025\nDate of pronouncement : 28-02-2025\nORD

For Appellant: Shri P.M. Jagasheth, A.RFor Respondent: Shri Nitin Vishnu Kulkarni, Sr. D.R
Section 10(38)Section 143(1)Section 143(3)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri TR Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No. 662/Ahd/2023 Assessment Year 2015-16 Lalita Ramniranjan Agarwal, B-201, Sandal Wood Residency, Urmi Char Rasta Productivity Road, Vadodara-390020 PAN: AECPA0173J (Appellant) The ITO, Ward-1(2)(4), Vadodara Vs (Respondent) Assessee by: Shri P.M. Jagasheth, A.R. Revenue by: Shri Nitin Vishnu Kulkarni, Sr. D.R. Date of hearing : 24-02-2025 Date of pronouncement : 28-02-2025 ORDER PER : TR SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee a…

PCIT v. Renu Agarwal (153 Taxmann.com 579) — Cited in 29 Judgments | BharatTax