PCIT v. S.V. Jiwani

145 Taxmann.com 230High Court2022#3884 most cited

What is PCIT v. S.V. Jiwani authority for?

Where purchases are found to be bogus or accommodation entries, the entire purchase amount cannot be added as income; only the profit element embedded therein should be treated as income, as the assessee would have necessarily procured materials to execute works.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. S.V. Jiwani · section 147 · section 69C · section 143(3) · section 148 · accommodation entries · bogus purchases · profit element · disallowance · rejection of books of account · unexplained expenditure

Also reported as

449 ITR 583290 Taxmann 178

Sections most often in play

Section 147Section 69CSection 250Section 143(3)Section 148Section 145(3)Section 14ASection 37(1)

Issues it is cited on

section 131(1)(d)section 14a(1)section 145(2)preponderance of probabilityrejection of books of accountaccommodation entryunexplained expendituresection 145(3)section 69cgenuineness of the transactionsection 145section 270a

Judgments citing PCIT v. S.V. Jiwani

DCIT-7(1)(1), MUMBAI vs. MONSHER FIRE PROTECTION SYSTEMS PRIVATE LIMITED, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 7002/MUM/2025[2011-12]Status: DisposedITAT Mumbai27 Feb 2026AY 2011-12

Bench: Shri Sandeep Gosain & Shri Bijayananda Prusethdcit – 7(1)(1) Vs. Monsher Fire Protection Systems Pvt. Ltd. Room No. 126, 1St Floor, 403, Tantia Jogani Estate 403, Tantia Aayakar Bhavan, M.K. Jogani Estate, Off. N.M. Joshi Marg, Next Road, To Lodha, Pavilion, Lower Parel, Mumbai - 400020 Mumbai-400011 Pan/Gir No: Aaccm4650R (Appellant) (Respondent) Appellant By None Respondent By Shri Akhtar Hussain Ansari, (Sr. Dr) Date Of Hearing 23.02.2026 Date Of Pronouncement 27.02.2026 O R D E R Per Bijyananda Pruseth, Am:

Section 143(3)Section 147Section 250Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “F” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER DCIT – 7(1)(1) vs. Monsher Fire Protection Systems Pvt. Ltd. Room No. 126, 1st Floor, 403, Tantia Jogani Estate 403, Tantia Aayakar Bhavan, M.K. Jogani Estate, Off. N.M. Joshi Marg, Next Road, to Lodha, Pavilion, Lower Parel, Mumbai - 400020 Mumbai-400011 PAN/GIR No: AACCM4650R (Appellant) (Respondent) Appellant by None Respondent by Shri Akhtar Hussain Ansari, (Sr. DR) Date of Hearing 23.02.2026 Date of Pronouncement 27.02.2026 O R D E R PER BIJYANANDA PRUSE…

INCOME TAX OFFICER 41(3)(3), BANDRA KURLA COMPLEX vs. PRAVINCHANDRA B DEDHIA, MUMBAI

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 3775/MUM/2025[2010-11]Status: DisposedITAT Mumbai13 Feb 2026AY 2010-11

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhailassessment Year : 2010-11 Income Tax Officer, Pravinchandra B Dedhia, Ward-41(3)(3), 2Nd Floor, 853, Kautilya Bhavan, Vs. A Wing, Panvai Nagar, Bkc, Nalasopara (West), Mumbai-400051. Mumbai-400104. Pan : Aaqpd3140A (Appellant) (Respondent) For Assessee : None For Revenue : Shri Virabhadra Mahajan, Sr.Dr Date Of Hearing : 03-02-2026 Date Of Pronouncement : 13-02-2026 O R D E R Per Vikram Singh Yadav, A.M :

For Appellant: NONEFor Respondent: Shri Virabhadra Mahajan, Sr.DR
Section 133(6)Section 143(2)Section 144Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year : 2010-11 Income Tax Officer, Pravinchandra B Dedhia, Ward-41(3)(3), 2nd Floor, 853, Kautilya Bhavan, vs. A Wing, Panvai Nagar, BKC, Nalasopara (West), Mumbai-400051. Mumbai-400104. PAN : AAQPD3140A (Appellant) (Respondent) For Assessee : NONE For Revenue : Shri Virabhadra Mahajan, Sr.DR Date of Hearing : 03-02-2026 Date of Pronouncement : 13-02-2026 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the Revenue against t…

GORDHANBHAI GOVINDBHAI KALATHIYA,THANE, MAHARASHTRA vs. ITO- (2) (1), THANE, THANE, MAHARASHTRA

Appeal is partly allowed in the aforesaid terms

ITA 668/MUM/2024[2010-11]Status: DisposedITAT Mumbai16 Dec 2025AY 2010-11

Bench: Shri Narender Kumar Choudhryassessment Year: 2010-11

For Appellant: Shri Raj Kumar Singh, Ld. A.R. (Virtually)For Respondent: Shri Kiran K. Chhatrapati, Ld. Sr. D.R
Section 133(6)Section 144Section 147Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2010-11 Mr. Gordhanbhai G. Kalathiya, Income Tax Officer-(2)(1), B 702, Rashmi Crystal, Qureshi Mansion, Sai Complex, Gokhale Road, Opp Shanti Nagar Vihar, Thane Vs. Near Joggers Park, Maharashtra – 400 602 Mira Road East, Thane, Maharashtra – 401 107 PAN: AMAPK4630N (Appellant) (Respondent) Present for: Assessee by : Shri Raj Kumar Singh, Ld. A.R. (Virtually) Revenue by : Shri Kiran K. Chhatrapati, Ld. Sr. D.R. Date of Hearing : 18.09.2025 Date of Pronouncement : 16.12.2025…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. S S PULSES MANUFACTURING PVT LTD, DELHI

In the result, the appeal is partly allowed

ITA 2384/DEL/2024[2012]Status: DisposedITAT Delhi09 Dec 2025

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Manish Gupta, Sr. DR
Section 143(3)Section 147Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2384/DEL/2024 [A.Y 2012-13] The Dy. C.I.T. Vs. S.S. Pulses Manufacturing Pvt Ltd 3978, 1st Floor, Naya Bazar, Delhi Delhi PAN: AAJCS 0783 J (Appellant) Respondent) Assessee By : None Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 04.11.2025 Date of Pronouncement : 04.11.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the Revenue is directed against the order of the ld. CIT(A) dated 08.11.2023 pertaining to A.Y 2012-13.…

M/S LS CONTRACTORS PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 30, DELHI, DELHI

In the result, both the appeals of the Assessee are partly

ITA 2208/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Nov 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S Ls Contractors Dcit, Private Limited Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. Ara Centre, Pan No.Aabcl8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153CSection 234ASection 270A

…ITA Nos. 2207 & 2208/DEL/2025 M/S LS CONTRACTORS PVT. LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S LS CONTRACTORS DCIT, PRIVATE LIMITED Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. ARA Centre, PAN No.AABCL8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri M P Rastogi, Advocate & Shri Shivam Malik,…

M/S LS CONTRACTORS PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 30, DELHI, DELHI

In the result, both the appeals of the Assessee are partly

ITA 2207/DEL/2025[2019-20]Status: DisposedITAT Delhi21 Nov 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S Ls Contractors Dcit, Private Limited Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. Ara Centre, Pan No.Aabcl8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153CSection 234ASection 270A

…ITA Nos. 2207 & 2208/DEL/2025 M/S LS CONTRACTORS PVT. LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S LS CONTRACTORS DCIT, PRIVATE LIMITED Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. ARA Centre, PAN No.AABCL8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri M P Rastogi, Advocate & Shri Shivam Malik,…

DEPUTY COMMISSIONER OF INCOME TAX - 19(3), MUMBAI vs. S. RASIKLAL AND CO., MUMBAI

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

ITA 4609/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 Jul 2025AY 2009-10

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeedeputy Commissioner Of Vs S. Rasiklal & Co. Income-Tax-19(3), Mumbai 101/A, The Capital, B-Wing 1St Floor, Plot No.C70, G Block, Bkc Room No.513, Fifth Floor, Piramal Chambers, Lalbaug, Bandra East, Mumbai=-400 051 Maharashtra -400 012 Pan: Aacfs3598R Applicant Respondent

For Appellant: NoneFor Respondent: Shri Arun Kanti Datta - CIT DR
Section 143(3)Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Deputy Commissioner of vs S. Rasiklal and Co. Income-tax-19(3), Mumbai 101/A, The Capital, B-Wing 1st Floor, Plot No.C70, G Block, BKC Room No.513, Fifth Floor, Piramal chambers, Lalbaug, Bandra East, Mumbai=-400 051 Maharashtra -400 012 PAN: AACFS3598R APPLICANT RESPONDENT Assessee by : None Respondent by : Shri Arun Kanti Datta - CIT DR Date of hearing : 17/07/2025 Date of pronouncement : 21/07/2025 O R D E R Per Anikesh Banerjee (JM): The instant app…

RAMJIBHAI KESARAJI PATEL,VADODARA vs. THE ITO, WARD-1(2)(2), VADODARA

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

ITA 827/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Jul 2025AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Prashant Upadhyay, ARFor Respondent: Shri Kamal Deep Singh, Sr DR
Section 147Section 250Section 251Section 69C

…shkumar Mehta [(2023) 456 ITR 661 (Guj.)] – Without independent inquiry, only 5% disallowance upheld. iv. Vijay Trading Co. vs. ITO [(2016) 388 ITR 377 (Guj.)] – Only profit element of 25% added, not the full purchase value. v. Pr. CIT vs. S.V. Jiwani [(2022) 449 ITR 583 (Bom.)] – On accommodation entries, only 12.5% disallowance confirmed. vi. Pr. CIT vs. Shah Virchand Govanji Jewellers Pvt. Ltd. [(2023) 169 taxmann.com 89] vii. Sanjay Oilcake Industries vs. CIT [(2009) 316 ITR 274 (Guj.)] viii. Vijay Proteins Ltd. vs. CIT [(1996) 58 ITD 428 (Ahd.)] In light of the above legal proposition and in the interest of…

RUDRA GLOBAL INFRA PRODUCTS LTD.,BHAVNAGAR vs. THE ACIT, CIRCLE-1, BHAVNAGAR

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

ITA 2069/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad17 Jul 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Shri Alpesh Parmar, CIT DR
Section 115BSection 133(6)Section 147Section 148Section 234ASection 270ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.2069/Ahd/2024 (Assessment Year: 2018-19) Rudra Global Infra Products Ltd., Vs. Assistant Commissioner of Plot No. D/60, Rudra House, 2nd Income Tax, Floor, Nr. Ram Mantra Mandir, Circle-1, Kaliabid, Bhavnagar-364002 Bhavnagar [PAN No.AAGCM9245A] (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, A.R. Respondent by: Shri Alpesh Parmar, CIT DR 26.06.2025 Date of Hearing Date of Pronouncement 17.07.2025 O R D E R…

MADHAV COPPER LTD.,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

ITA 276/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2021-22

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Adv., and Shri Parimalsinh B. Parmar, ARFor Respondent: Shri R.P. Rastogi, CIT-DR, and Shri Abhijit, Sr.DR
Section 143(3)Section 145(3)Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.254, 255 and 256/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Madhav Copper Ltd. Bhavnagar. Vs. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN : AAICM 2859 A ITA No.274, 275 and 276/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-…

MADHAV COPPER LTD.,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR

ITA 275/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2020-21

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Revenue byFor Respondent: (Responent)
Section 143(1)Section 143(1)(a)Section 143(3)Section 145(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ 'B' अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.254, 255 and 256/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Bhavnagar. Madhav Copper Ltd. Vs. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN : AAICM 2859 A ITA No.274, 275 and 276/Ahd/2024 Asstt.Year: 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Vs. Bhavnagar. Madhav Copper Ltd. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN: AAICM 2859 A (Appli…

INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR vs. MADHAV COPPER LIMITED, BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

ITA 256/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2021-22

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Adv., and Shri Parimalsinh B. Parmar, ARFor Respondent: Shri R.P. Rastogi, CIT-DR, and Shri Abhijit, Sr.DR
Section 143(3)Section 145(3)Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.254, 255 and 256/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Madhav Copper Ltd. Bhavnagar. Vs. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN : AAICM 2859 A ITA No.274, 275 and 276/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-…

INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR, BHAVNAGAR vs. MADHAV COPPER LIMITED, BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

ITA 254/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2018-19

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Adv., and Shri Parimalsinh B. Parmar, ARFor Respondent: Shri R.P. Rastogi, CIT-DR, and Shri Abhijit, Sr.DR
Section 143(3)Section 145(3)Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.254, 255 and 256/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Madhav Copper Ltd. Bhavnagar. Vs. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN : AAICM 2859 A ITA No.274, 275 and 276/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-…

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR vs. SHANTA TECHNO PRIVATE LIMITED, RAIPUR

ITA 155/RPR/2025[2018-19]Status: DisposedITAT Raipur18 Jun 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 155/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 147Section 148Section 250Section 69C

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 155/RPR/2025 (िनधा"रण वष" Assessment Year: 2018-19) Deputy Commissioner of Income Tax- V Shanta Techno Private Limited, 1(1), Raipur, C.G. s C-12, Shanta Techno, Anupam Nagar, Raipur-492007, C.G. PAN: AAJCS8353E (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : None राज" की ओर से /Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई की…

INCOME TAX OFFIER, MUMBAI vs. JAGDISH UDHAVDAS BAJAJ, THANA

In the result, both, the appeal of the Revenue and cross- objection of the assessee are allowed for statistical purposes

ITA 6257/MUM/2024[2018]Status: DisposedITAT Mumbai23 Apr 2025

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018 Income Tax Officer, Jagdish Udhavdas Bajaj Piramal Chamber, Room No. 319, Plot No.6, Vardhaman 3Rd Floor, Lalbaug, Parel Vs. Compound,Narpoli Karivali Mumbai-400012 Bhiwandi, Vidyashram S.O., Thane. Mumbai-421305 Pan No. Aabpb 4665 M Appellant Respondent

For Appellant: Mr. Gajanan BangarFor Respondent: Ms. Kavita P. Kaushik, Sr. DR
Section 143(1)Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2018 Income Tax Officer, Jagdish Udhavdas Bajaj Piramal Chamber, Room No. 319, Plot No.6, Vardhaman 3rd Floor, Lalbaug, Parel Vs. Compound,Narpoli Karivali Mumbai-400012 Bhiwandi, Vidyashram S.O., Thane. Mumbai-421305 PAN NO. AABPB 4665 M Appellant Respondent CO No. 82/MUM/2025 (Arising out of ITA No. 6257/MUM/2024) Assessment Year: 2018 Jagdish Udhavdas Bajaj Income Tax Officer, Plot No.6, Vardhaman Piramal Chamber, Room No. 319, Compound,Narpo…

INCOME TAX OFFICER, WARD-2(3)(6), SURAT, ADAJAN vs. DIAM INTERNATIONAL, MAHIDHARPURA

In the result, appeal of assessee is partly allowed whereas Revenue’s appeal is dismissed

ITA 626/SRT/2023[2008-2009]Status: DisposedITAT Surat28 Mar 2025AY 2008-2009

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.610 & 626/Srt/2023 Assessment Year: (2008-09) (Hybrid Hearing) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.611 & 614/Srt/2023 Assessment Year: (2009-10) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 Diam International बनाम/ Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Vs. Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent)

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.610 & 626/SRT/2023 Assessment Year: (2008-09) (Hybrid hearing) M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-39…

INCOME TAX OFFICER, WARD-2(3)(6), SURAT, ADAJAN vs. DIAM INTERNATIONAL, MAHIDHARPURA

In the result, appeal of assessee is partly allowed whereas Revenue’s appeal is dismissed

ITA 614/SRT/2023[2009-2010]Status: DisposedITAT Surat28 Mar 2025AY 2009-2010

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.610 & 626/Srt/2023 Assessment Year: (2008-09) (Hybrid Hearing) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.611 & 614/Srt/2023 Assessment Year: (2009-10) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 Diam International बनाम/ Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Vs. Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent)

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.610 & 626/SRT/2023 Assessment Year: (2008-09) (Hybrid hearing) M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-39…

M/S DIAM INTERNATIONAL,SURAT vs. INCOME TAX OFFICER, WARD -2(3)(7), SURAT

In the result, appeal of assessee is partly allowed whereas Revenue’s appeal is dismissed

ITA 611/SRT/2023[2009-10]Status: DisposedITAT Surat28 Mar 2025AY 2009-10

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.610 & 626/Srt/2023 Assessment Year: (2008-09) (Hybrid Hearing) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.611 & 614/Srt/2023 Assessment Year: (2009-10) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 Diam International बनाम/ Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Vs. Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent)

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.610 & 626/SRT/2023 Assessment Year: (2008-09) (Hybrid hearing) M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/s Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-39…

ITO-19(1)(1), MUMBAI vs. DEEPAK JAGSHIBHAI VISARIA, MUMBAI

In the result, both the appeals of the revenue bearing ITA Nos

ITA 4082/MUM/2024[2009]Status: DisposedITAT Mumbai04 Feb 2025

Bench: Itat By The Cbdt, Vide Its Circular No.5/2024 Dated 15/03/2024 As Mended By Circular No. F.No.279/Misc/142/2007-Itj(Pg) Dated 15/03/2024. But The Ld.Dr Stated That The Assessee’S Case Falls Under The Exception Provided In Paragraph 3.1(H) Of The Above Circular, Wherein It Is Stated That In Case Involving Organized Tax Evasion Including The Case Of Accommodation Entry Of Bogus Purchases, The Decision Of That Appeal Shall Be Taken On Merit Without Having Rigor To Tax Effect & The Monetary Effect. The Ld.Ar Has Not Made Any Objection. So Accordingly, Both The Appeals Are Taken For Adjudication.

For Appellant: Shri Prateek JainFor Respondent: Shri Asif Karmali (SR DR)
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J(SMC)”, MUMBAI BEFORESHRI AMARJITSINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER - A.Y. 2011-12 - A.Y. 2009-10 Income-tax Officer, vs Mr. Deepak JagshibhaiVisaria Primal Chamber, 501, 5th Floor, Room No.11,2ndFloor, 61, Doctor Piramal Chambers, Lalbaug, Niwas, Banganga Road, Mumbai-400 012 Walkeshwar, Mumbai-400 006 PAN : AAAPV9782G APPELLANT RESPONDENT Assessee by : Shri Prateek Jain Respondent by : Shri Asif Karmali (SR DR) Date of hearing : 15/01/2025 Date of pronouncement : 04/02/2025 O R D E R PER ANIKESH BANERJEE: Both the appeal…

INCOME TAX OFFICER, PIRAMAL CHAMBER, MUMBAI vs. DEEPAK JAGSHIBHAI VISARIA, MUMBAI

In the result, both the appeals of the revenue bearing ITA Nos

ITA 4077/MUM/2024[2011-12]Status: DisposedITAT Mumbai04 Feb 2025AY 2011-12

Bench: Itat By The Cbdt, Vide Its Circular No.5/2024 Dated 15/03/2024 As Mended By Circular No. F.No.279/Misc/142/2007-Itj(Pg) Dated 15/03/2024. But The Ld.Dr Stated That The Assessee’S Case Falls Under The Exception Provided In Paragraph 3.1(H) Of The Above Circular, Wherein It Is Stated That In Case Involving Organized Tax Evasion Including The Case Of Accommodation Entry Of Bogus Purchases, The Decision Of That Appeal Shall Be Taken On Merit Without Having Rigor To Tax Effect & The Monetary Effect. The Ld.Ar Has Not Made Any Objection. So Accordingly, Both The Appeals Are Taken For Adjudication.

For Appellant: Shri Prateek JainFor Respondent: Shri Asif Karmali (SR DR)
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J(SMC)”, MUMBAI BEFORESHRI AMARJITSINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER - A.Y. 2011-12 - A.Y. 2009-10 Income-tax Officer, vs Mr. Deepak JagshibhaiVisaria Primal Chamber, 501, 5th Floor, Room No.11,2ndFloor, 61, Doctor Piramal Chambers, Lalbaug, Niwas, Banganga Road, Mumbai-400 012 Walkeshwar, Mumbai-400 006 PAN : AAAPV9782G APPELLANT RESPONDENT Assessee by : Shri Prateek Jain Respondent by : Shri Asif Karmali (SR DR) Date of hearing : 15/01/2025 Date of pronouncement : 04/02/2025 O R D E R PER ANIKESH BANERJEE: Both the appeal…

Showing 1–20 of 31 · Page 1 of 2