PCIT v. Shiv Kumar Agarwal

143 Taxmann.com 55High Court2022#2071 most cited

What is PCIT v. Shiv Kumar Agarwal authority for?

Assessments that have attained finality prior to a search and seizure operation cannot be reopened under Section 153A if no incriminating material is found during the search.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2023.

Also referred to as

PCIT v. Shiv Kumar Agarwal · Section 153A · search and seizure · incriminating material · completed assessment · non-abated assessment · section 132(4)

Read the full judgment

Issues it is cited on

voluntary admissionsection 153(1)panchnamaloose paperssatisfaction noteagricultural incomeunexplained expendituresection 69clong term capital gainsection 132(4)unexplained investmentsection 153c

Judgments citing PCIT v. Shiv Kumar Agarwal

Asstt Commissioner of Income Tax Central Circle-2(1), Mumbai vs. Shri Pratap Uttam Purohit, Mumbai

ITA 2196/MUM/2022[2012-13]Status: DisposedITAT Mumbai29 Aug 2023AY 2012-13

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar Purohit, C.AFor Respondent: Shri Manoj Kumar Sinha, Sr. A.R
Section 132Section 132(4)Section 142(1)Section 143(3)Section 153ASection 153CSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2194, 2193, 2195 & 2196/M/2022 Assessment Years: 2013-14, 2016-17, 2015-16 & 2012-13 Asst. Commissioner of Mr. Pratap Uttam Purohit, Income Tax, 307, Jalaram Business Central Circule-2(1), Centre, Vs. Room No.804, 8th Floor, Ganjawala Lane, Old CGO Annex Bldg., Borivali West, M.K. Road, Mumbai – 400 092 Mumbai - 400020 PAN: AHCPP6451F (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar Purohit, C.A. Revenue by : Shri Manoj Kumar Sinha,…

Asstt Commissioner of Income Tax Central Circle-2(1), Mumbai vs. Shri Pratap Uttam Purohit, Mumbai

ITA 2195/MUM/2022[2015-16]Status: DisposedITAT Mumbai29 Aug 2023AY 2015-16

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar Purohit, C.AFor Respondent: Shri Manoj Kumar Sinha, Sr. A.R
Section 132Section 132(4)Section 142(1)Section 143(3)Section 153ASection 153CSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2194, 2193, 2195 & 2196/M/2022 Assessment Years: 2013-14, 2016-17, 2015-16 & 2012-13 Asst. Commissioner of Mr. Pratap Uttam Purohit, Income Tax, 307, Jalaram Business Central Circule-2(1), Centre, Vs. Room No.804, 8th Floor, Ganjawala Lane, Old CGO Annex Bldg., Borivali West, M.K. Road, Mumbai – 400 092 Mumbai - 400020 PAN: AHCPP6451F (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar Purohit, C.A. Revenue by : Shri Manoj Kumar Sinha,…

Asstt Commissioner of Income Tax Central Circle-2(1), Mumbai vs. Shri Pratap Uttam Purohit, Mumbai

ITA 2194/MUM/2022[2013-14]Status: DisposedITAT Mumbai29 Aug 2023AY 2013-14

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar Purohit, C.AFor Respondent: Shri Manoj Kumar Sinha, Sr. A.R
Section 132Section 132(4)Section 142(1)Section 143(3)Section 153ASection 153CSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2194, 2193, 2195 & 2196/M/2022 Assessment Years: 2013-14, 2016-17, 2015-16 & 2012-13 Asst. Commissioner of Mr. Pratap Uttam Purohit, Income Tax, 307, Jalaram Business Central Circule-2(1), Centre, Vs. Room No.804, 8th Floor, Ganjawala Lane, Old CGO Annex Bldg., Borivali West, M.K. Road, Mumbai – 400 092 Mumbai - 400020 PAN: AHCPP6451F (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar Purohit, C.A. Revenue by : Shri Manoj Kumar Sinha,…

Asstt Commissioner of Income Tax Central Circle-2(1), Mumbai vs. Shri Pratap Uttam Purohit, Mumbai

ITA 2193/MUM/2022[2016-17]Status: DisposedITAT Mumbai29 Aug 2023AY 2016-17

Bench: Shri Prashant Maharishi & Shri Kuldip Singh

For Appellant: Shri Bharat Kumar Purohit, C.AFor Respondent: Shri Manoj Kumar Sinha, Sr. A.R
Section 132Section 132(4)Section 142(1)Section 143(3)Section 153ASection 153CSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2194, 2193, 2195 & 2196/M/2022 Assessment Years: 2013-14, 2016-17, 2015-16 & 2012-13 Asst. Commissioner of Mr. Pratap Uttam Purohit, Income Tax, 307, Jalaram Business Central Circule-2(1), Centre, Vs. Room No.804, 8th Floor, Ganjawala Lane, Old CGO Annex Bldg., Borivali West, M.K. Road, Mumbai – 400 092 Mumbai - 400020 PAN: AHCPP6451F (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar Purohit, C.A. Revenue by : Shri Manoj Kumar Sinha,…

Late Shri Gautam Bhanwalal Jain, Mumbai vs. DCIT- CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 891/MUM/2019[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Late Shri Gautam Bhanwalal Jain, Mumbai vs. DCIT- CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 890/MUM/2019[2013-14]Status: FixedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Late Shri Gautam Bhanwalal Jain, Mumbai vs. DCIT- CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 889/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Mar 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Late Shri Gautam Bhanwalal Jain, Mumbai vs. DCIT- CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 888/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Mar 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Late Shri Gautam Bhanwalal Jain, Mumbai vs. DCIT- CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 887/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 Mar 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Late Shri Gautam Bhanwalal Jain, Mumbai vs. DCIT- CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 886/MUM/2019[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Late Shri Gautam Bhanwalal Jain, Mumbai vs. DCIT- CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 885/MUM/2019[2008-09]Status: DisposedITAT Mumbai31 Mar 2023AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Shri Gyanchand Bhanwarlal Jain, Mumbai vs. DCIT-Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 884/MUM/2019[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Shri Gyanchand Bhanwarlal Jain, Mumbai vs. DCIT, Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 883/MUM/2019[2013-14]Status: FixedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Shri Gyanchand Bhanwarlal Jain, Mumbai vs. DCIT, Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 882/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Mar 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Shri Gyanchand Bhanwarlal Jain, Mumbai vs. DCIT, Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 881/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Mar 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Shri Gyanchand Bhanwarlal Jain, Mumbai vs. DCIT, Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 880/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 Mar 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Shri Gyanchand Bhanwarlal Jain, Mumbai vs. DCIT-Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 879/MUM/2019[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Shri Gyanchand Bhanwarlal Jain, Mumbai vs. DCIT-Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 878/MUM/2019[2008-09]Status: DisposedITAT Mumbai31 Mar 2023AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Krishna Diam, Mumbai vs. DCIT Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 877/MUM/2019[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Krishna Diam, Mumbai vs. DCIT Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 876/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

PCIT v. Shiv Kumar Agarwal (143 Taxmann.com 55) — Cited in 55 Judgments | BharatTax