How many judgments cite PCIT v. Swati Bajaj?

443 judgments on BharatTax cite PCIT v. Swati Bajaj (139 Taxmann.com 352), spanning 2022 to 2026.

Which sections of the Income Tax Act does PCIT v. Swati Bajaj come up under?

It is most often cited in judgments turning on Section 68, Section 147, Section 143(3), Section 148, Section 10(38), Section 69C.

PCIT v. Swati Bajaj

139 Taxmann.com 352High Court2022#160 most cited

What is PCIT v. Swati Bajaj authority for?

Tax authorities are entitled to examine surrounding circumstances and apply the test of human probabilities to determine the genuineness of long-term capital gains arising from the sale of manipulated penny stock, even if prima facie documents appear to support the transaction.

443

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. Swati Bajaj · Swati Bajaj · section 10(38) · long term capital gain · LTCG on penny stock · bogus capital gain · manipulated shares · surrounding circumstances · human probabilities test · genuineness of transaction · onus of proof

Also reported as

446 ITR 56288 Taxmann 403

Sections most often in play

Section 68 Section 147 Section 143(3)Section 148 Section 10(38)Section 69C Section 142(1)Section 143(2)

Read the full judgment

Issues it is cited on

price rigging section 142(3)bogus ltcg bogus long term capital gain penny stock section 142(2)onus of proof preponderance of probability section 10(38)paper company entry operator circular trading

Judgments citing PCIT v. Swati Bajaj

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:…

Mahaveer Ranka HUF, Navi Mumbai vs. Income Tax Officer, WD-28(2)(1), Mumbai

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

ITA 965/MUM/2024[2010-11]Status: DisposedITAT Mumbai29 Nov 2024AY 2010-11

Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalassessment Year: 2010-11 & Assessment Year: 2010-11

For Appellant: Mr. Prakash Jhunjunwala, Ld. A.RFor Respondent: Mr. R R Makwana, Ld. Sr. D.R

Section 10(38)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2010-11 & Assessment Year: 2010-11 Shri Mahaveer Kanwarlal Assistant Ranka, Commissioner of B-601, Plot No.77 & 77a President Income Tax -28(2), Park Co-op. Hsg. Society Ltd., IT-Office, Vs. Opp Rajiv Gandhi Garden, Vashi Railway Station Sector No.29, Building, Vashi, Navi Mumbai, Navi Mumbai Maharashtra-400 077 Maharashtra-400 703 PAN: ABFPR5879N (Appellant) (Respondent) Present for: Assessee by : Mr. Prakash Jhunjunwala, Ld. A.R. Revenue…

Mahaveerkumar Kanwarlal Ranka, Mumbai vs. Asst. Commissioner of Income Tax-28(2), Mumbai

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

ITA 224/MUM/2024[2010-11]Status: DisposedITAT Mumbai29 Nov 2024AY 2010-11

Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalassessment Year: 2010-11 & Assessment Year: 2010-11

For Appellant: Mr. Prakash Jhunjunwala, Ld. A.RFor Respondent: Mr. R R Makwana, Ld. Sr. D.R

Section 10(38)Section 250Section 68

Uttam Das, Kolkata vs. I.T.O., Ward - 2(3), Kolkata

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

ITA 1589/KOL/2024[2011-2012]Status: DisposedITAT Kolkata19 Nov 2024AY 2011-2012

Bench: Sri Rajpal Yadav & Sri Rakesh Mishra

Section 143(1)Section 144Section 147Section 148Section 250

…of Rs.1,77,391/- as bogus transaction is appropriate and I find no fault in the assessment order.” 2.3. Further reliance has been placed by the ld. CIT(A) on the decision of Hon'ble Calcutta High Court in the case of Pr. CIT vs Swati Bajaj reported in [2022] 446 ITR 56 (Cal) wherein the Hon'ble Court has held that “the onus is on the assessee to establish the genuineness of the price hike. Merely demonstrating the financials of the company, volume of trade, transactions through banking channels, inter alia, will not suffice. The assessee has to prove that the price of the share was not manipulated.” 2.4. Further…

Narayan Tradecom Private Limited, Kolkata vs. I.T.O., Ward - 6(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 1844/KOL/2024[2016-17]Status: DisposedITAT Kolkata30 Oct 2024AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm]

Section 131Section 133(6)Section 142(1)Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM & Shri Sonjoy Sarma, JM] I.T.A. No. 1844/Kol/2024 Assessment Year: 2016-17 Narayan Tradecom Pvt. Ltd. Vs. ITO, Ward-6(1), Kolkata. 1, R. N. Mukherjee Road Martin Burn Building, Room No. 301, Lalbazar, Kolkata-700001. (PAN: AACCN8706D) Appellant Respondent Date of conclusion of Hearing 28.10.2024 Date of Pronouncement 30.10.2024 For the Appellant Shri Akshay Ringasia, CA & Shri Tarak Nath Jaiswal, AR For the Respondent Shri Pradip Kumar Biswas, Addl. CIT, Sr. DR ORDER Per Shri Rajesh Kumar, AM This appeal filed by the assess…

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…

Ramachandran, Chennai vs. ACIT, Non Coporate Circle-2, Chennai

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

ITA 775/CHNY/2023[2015-16]Status: DisposedITAT Chennai23 Oct 2024AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.775 /Chny/2023 निर्ाारण वर्ा /Assessment Year: 2015-16 Ramachandran The Asst. Commissioner Of Old No.9, New No.19, Vs. Income Tax, Jumaulingam Street, Non-Corporate Circle-2 Mylapore, Chennai Chennai-600004 [Pan: Aaqhr6150N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Shri Y.Sridhar, F.C.A. प्रत्यर्थी की ओर से /Respondent By : Ms.Gouthami Manivasagam, Jcit सुिवाई की तारीख/Date Of Hearing : 31.07.2024 घोर्णा की तारीख /Date Of Pronouncement : 23.10.2024 आदेश / O R D E R Per Amitabh Shukla, A.M : This Appeal Is Filed Against The Order Bearing Din & Order No.Itba/Nfac/S/250/2023-24/1053343791(1) Dated 31.05.2023 Of The Learned Commissioner Of Income Tax [Herein After “Cit(A), National Faceless Appeal Center[Nfac], Delhi, For The Assessment Years 2015- 16. Through The Aforesaid Appeal The Assesse Has Challenged Order U/S 250 Dated 31.05.2023 Passed By Nfac, Delhi. :- 2 -:

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms.Gouthami Manivasagam, JCIT

Section 10(38)Section 250Section 263Section 68

…आयकर अपीलीय अधिकरण, ‘‘ए’/ ‘बी’/ ’सी’/ ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री मनु कुमार गिरि, न्यागिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.775 /Chny/2023 निर्ाारण वर्ा /Assessment Year: 2015-16 Ramachandran The Asst. Commissioner of Old No.9, New No.19, Vs. Income Tax, Jumaulingam Street, Non-Corporate Circle-2 Mylapore, Chennai Chennai-600004 [PAN: AAQHR6150N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Shri Y.Sr…

Dinesh Kumar Agarwal(HUF), Kolkata vs. ITO, Kolkata

In the result, all the seven appeals of the assessee are allowed for statistical purposes

ITA 308/KOL/2023[2015-2016]Status: DisposedITAT Kolkata18 Oct 2024AY 2015-2016

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 142Section 142(2)Section 142(3)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा", "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member ] I.T.A. No. 308/Kol/2023 Assessment Year: 2015-16 Dinesh Kumar Agarwal (HUF) Vs. ITO, Ward-29(4), Kolkata (PAN: AABHD 7588 K) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 30.07.2024 क" "त"थ Date of Pronouncement/ 18.10.2024 आदेश उ"घोषणा क" "त"थ For the Appellant/ Shri Miraj D Shah, A.R "नधा"रती क" ओर से For the Respondent/ Shri P. P. Barman, A…

M/S Giriraj Enterprises, Pune vs. DCIT, Central Circle 1(1), Pune

In the result, the appeal filed by the assessee is allowed and the appeals filed by the Revenue are dismissed

ITA 427/PUN/2024[2015-16]Status: DisposedITAT Pune17 Oct 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR

Section 10(35)Section 132Section 133ASection 143(1)Section 143(2)Section 153A

…ings u/s 271(1)(c) of the Act are initiated. [Rs.2,06,68,835/-]” 6. In appeal, the CIT(A) upheld the action of the Assessing Officer. While doing so, he relied on the decision of the Hon‟ble Calcutta High Court in the case of PCIT vs. Swati Bajaj reported in 446 ITR 56 (Calcutta). So far as the arguments made by the Ld. Counsel for the assessee that the assessee was not given the benefit of cross-examination of the employees of JM Financial whose statements were relied on by the Assessing Officer are concerned, he held that the assessee has not submitted any document or letter suggesting that any request for cro…

Nitin Vijay, Jaipur vs. ITO Ward 1(4), Jaipur

ITA 12/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Oct 2024AY 2017-18

For Appellant: Sh. Rohan Sogani, CAFor Respondent: Sh. Anup Singh, Addl. CIT

Section 115BSection 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 44ASection 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 12/JP/2024 निर्धारण वर्ष / Assessment Years : 2017-18 Nitin Vijay 84/130 K. V.-5, Madhyam Marg Mansarovar, Jaipur Vs. ITO, Ward -1(4), Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AIZPV 3971 C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rohan Sogani, CA राजस्व की ओर से / Revenue by : Sh. Anu…

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 -…

Balhanuman Commodeal Pvt. Ltd., Kolkata vs. ITO, Ward-5(4), Kolkata

ITA 116/KOL/2024[2012-13]Status: DisposedITAT Kolkata03 Oct 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2012-13

For Appellant: NoneFor Respondent: Shri Vineet Kumar, Addl. CIT, Sr. DR

Section 131Section 143(2)Section 143(3)Section 14ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2012-13 Balhanuman Commodeal Pvt. I.T.O., Ward-5(4), Kolkata, Ltd., Aaykar Bhawan, P-7, 7, Red Cross Place, 4th Floor, Vs Chowringhee Square, Kolkata - 700001 Kolkata - 700069 (PAN: AAECB5704H) (Appellant) (Respondent) Present for: Appellant by : None Respondent by : Shri Vineet Kumar, Addl. CIT, Sr. DR Date of Hearing : 08.07.2024 Date of Pronouncement : 03.10.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against t…

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…

Sadhu Ram Balani, Indore vs. ITO-5(1), Indore

ITA 470/IND/2023[2014-15]Status: HeardITAT Indore24 Sept 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisadhu Ram Balani Ito-5(1) Flat No.B-503, Moti Mahal Indore Apartment 28-A, Sector-C Vs. Scheme No.71, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Abspb5367L Assessee By Shri S.N. Agrawal, Ar Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 24.09.2024

Section 10(38)Section 132Section 133A

…order of the AO the assessee filed the appeal before the CIT(A). The CIT(A) has dismissed the appeal of the assessee and confirmed the addition made by the AO by following the decision of Hon’ble Calcutta High Court in case of Pr. CIT vs. Swati Bajaj and Ors. 446 ITR 56. 3. Before the Tribunal Ld. AR of the assesse has submitted that the assesse purchased 30,000/- equity shares of M/s Santoshima Tradelinks Ltd. for consideration of Rs.6,00,000/- on 29.09.2011. The payment was duly reflected in the bank account statement of the assesse vide entry dated 17.09.2011 placed at page no.85 & 86 of the paper book. The as…

Zula Merchandisc Pvt. Ltd., Kolkata vs. ITO, Ward-5(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 553/KOL/2024[2014-15]Status: DisposedITAT Kolkata23 Sept 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar]

Section 68

…loss generated from dealing in the above equity shares was apparently accommodation entries and was rightly rejected by the authorities below. The Ld. D.R also submitted that the case is squarely covered by the decision of Principal CIT Vs Swati Bajaj [2022] 446 ITR 56 (Cal) and therefore, the order of Ld. CIT(A) may be upheld. 7. After hearing the rival contentions and perusing the material on record, we find that the assessee has been engaged in dealing of shares and securities during the year. we note that out of the total business done during the year, the assessee incurred loss on two scrips namely Redfort…

Braten Mandal, Kolkata vs. Income Tax Officer-25(1), Kolkata

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

ITA 1132/KOL/2023[2014-15]Status: DisposedITAT Kolkata17 Sept 2024AY 2014-15

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 148Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. Nos.: 1128 & 1132/KOL/2023 Assessment Years: 2013-14 & 2014-15 Braten Mandal........................................................................Appellant [PAN: AHZPM 1943 J] Vs. ITO, Ward-25(1), Kolkata......................................................Respondent Appearances: Assessee represented by: Devesh Poddar, Adv. Departme…

Braten Mandal, Kolkata vs. Income Tax Officer-25(1), Kolkata

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

ITA 1128/KOL/2023[2013-14]Status: DisposedITAT Kolkata17 Sept 2024AY 2013-14

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 148Section 250

Megapode Vyapaar Pvt. Ltd., Kolkata vs. D.C.I.T., Central Circle - 1(2), Kolkata

In the result, both the appeals of the assessee in ITA Nos

ITA 99/KOL/2023[2013-2014]Status: DisposedITAT Kolkata13 Sept 2024AY 2013-2014

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Rites Goel, ARFor Respondent: Shri P.P. Barman, DR

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE DR. MANISH BORAD, AM AND SHRI SONJOY SARMA, JM ITA Nos. 99 & 100/KOL/2023 (Assessment Years: 2013-14 & 2014-15) Megapode Vyapaar Pvt. Ltd. DCIT, Circle 1(2) 17, Ganesh Chandra Aaykar Bhavan, Poorva, Avenue, Business Point, Kolkata-700 107, Vs. 5th Floor, Room No.506, West Bengal Kolkata-700 013 West Bengal (Appellant) (Respondent) PAN No. AACCM0727D Assessee by : Shri Rites Goel, AR Revenue by : Shri P.P. Barman, DR Date of hearing: 08.07.2024 Date of pronouncement: 13.09.2024 O R D E R PER DR. MANISH BORAD, AM: These appeals at the instance of the…

Megapode Vyapaar Pvt. Ltd., Kolkata vs. D.C.I.T., Central Circle - 1(2), Kolkata

In the result, both the appeals of the assessee in ITA Nos

ITA 100/KOL/2023[2014-2015]Status: DisposedITAT Kolkata13 Sept 2024AY 2014-2015

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Rites Goel, ARFor Respondent: Shri P.P. Barman, DR

Section 143(2)Section 143(3)

Vikas Malu, Uae vs. DCIT, Central Circle-30, New Delhi

In the result, the appeal of the assessee in ITA 817/Del/2023 is partly allowed

ITA 818/DEL/2023[2015-16]Status: DisposedITAT Delhi13 Sept 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareek

For Respondent: Ms. Sapna Bhatia, CIT-DR

Section 132Section 143(3)Section 147Section 148Section 148(1)Section 151Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITAs No.817/Del/2023 & 818/Del/2023 Assessment Years 2014-15 & 2015-16 Vikas Malu Vs. DCIT, Central Circle-30 Plot No.79, Property No. Villa 43 New Delhi Hills View, Dubai Hills, UAE TAN/PAN: ACZPM0292M (Appellant) (Respondent) Applicant by: Shri Neelkanth Khandelwal, Advocate Shri Jaind Kumar Jaiswal, Advocate Respondent by: Ms. Sapna Bhatia, CIT-DR Date of hearing: 18 07 2024 Date of pronouncement: 13 09 2024 O R D E R PER PRADIP KUMAR KEDIA - A.M.: The captioned…