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 68Section 147Section 143(3)Section 148Section 10(38)Section 69CSection 142(1)Section 143(2)
Read the full judgment

Issues it is cited on

price riggingsection 142(3)bogus ltcgbogus long term capital gainpenny stocksection 142(2)onus of proofpreponderance of probabilitysection 10(38)paper companyentry operatorcircular trading

Judgments citing PCIT v. Swati Bajaj

Dy. CIT Cent Cir -6(2), Mumbai vs. Shri Surendra B. Jiwrajka, Mumbai

In the result, the appeals by the Revenue for the assessment years 2014-15

ITA 2432/MUM/2021[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

Section 143(3)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.2431/Mum./2021 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–6(2), Mumbai v/s Shri Surendra B. Jiwrajka 901–902, Palm Beach, 67–A ……………. Respondent Sir Pochkhanwala Road Worli, Mumbai 400 025 PAN – AACPJ4316L C.O. no.66/Mum./2022 (Arising out of ITA no.2431/Mum./2021) (Assessment Year : 2012–13) Shri Surendra B. Jiwrajka 901–902, Palm Beach, 67–A ……………. Cross Objector Sir Pochkhanwala Road (Original Respondent) Wo…

Dy. CIT Cent Cir -6(2), Mumbai vs. Shri Surendra B.Jiwrajka, Mumbai

In the result, the appeals by the Revenue for the assessment years 2014-15

ITA 2431/MUM/2021[2012-13]Status: DisposedITAT Mumbai30 Jun 2023AY 2012-13

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

Section 143(3)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.2431/Mum./2021 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–6(2), Mumbai v/s Shri Surendra B. Jiwrajka 901–902, Palm Beach, 67–A ……………. Respondent Sir Pochkhanwala Road Worli, Mumbai 400 025 PAN – AACPJ4316L C.O. no.66/Mum./2022 (Arising out of ITA no.2431/Mum./2021) (Assessment Year : 2012–13) Shri Surendra B. Jiwrajka 901–902, Palm Beach, 67–A ……………. Cross Objector Sir Pochkhanwala Road (Original Respondent) Wo…

Raigarh Jute & Textile Mills Ltd., Kolkata vs. A.C.I.T., Circle-8(2), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 2286/KOL/2019[2014-15]Status: DisposedITAT Kolkata27 Jun 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.2286/Kol/2019 Assessment Year: 2014-15 Raigarh Jute & Textile Mills Ltd...................................................……Appellant 36, Chowringhee Road, Kolkata-700071. [Pan: Aabcr2034B] Vs. Acit, Circle-8(2), Kolkata...............................……........……...…..…..Respondent Appearances By: Shri Akkal Dudhewala, Advocate, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 16, 2023 Date Of Pronouncing The Order : June 27, 2023 आदेश / Order संजय गग", "या"यकसद"य"वारा/ Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 13.03.2019 Of The Commissioner Of Income Tax (Appeals)-15, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1 That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A)- 15 Erred In Holding That The Assessing Officer Was Justified In Disallowing & Adding Back The Appellant'S Claim For Deduction Of Loss Suffered Of Rs.4,02,00,360/- Suffered By The Appellant In Its Share Trading Business. 2 That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A)-15 Erred In Confirming The Action Of The Assessing Officer Of Invoking The

Section 14ASection 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B”BENCH KOLKATA "ी संजय गग", "या"यक सद"यएवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.2286/Kol/2019 Assessment year: 2014-15 Raigarh Jute & Textile Mills Ltd...................................................……Appellant 36, Chowringhee Road, Kolkata-700071. [PAN: AABCR2034B] vs. ACIT, Circle-8(2), Kolkata...............................……........……...…..…..Respondent Appearances by: Shri Akkal Dudhewala, Advocate, appeared on behalf of the appellant. S…

Ankur Agrawal, Indore vs. ITO-5(1), Indore

In the result, all three appeals of two assessee are allowed

ITA 217/IND/2019[2015-16]Status: DisposedITAT Indore21 Jun 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 10(38)Section 68

…nsidered all the relevant facts of this case and relied upon various judgment on this issue. Ld. DR has relied upon the following judgments : Page 6 of 17 ITA Nos.215 & others Ind/2019 Sheela Agarwal and Ankur Agarwal Page 7 of 17 1. Pr. CIT vs. Swati Bajaj 446 ITR 56 (Calcutta) 2. Shyam Sunder Bajaj vs. ITO 145 taxmann.com 315 (Kolkata-Trib) 3. Suman Poddar vs. ITO 112 taxmann.com 330 (SC) 4. Sandeep Bhargava vs. ACIT 109 taxmann.com 174 (Delhi –Trib) 5.Pooja Ajmani vs. ITO 177 ITD 127 (Delhi –Trib) 8. He has submitted that in the above decisions when the investment was made in the Penny stock companies and a…

Smt. Sheela Agrawal, Indore vs. ITO-5(5), Indore

In the result, all three appeals of two assessee are allowed

ITA 216/IND/2019[2015-16]Status: DisposedITAT Indore21 Jun 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 10(38)Section 68

…nsidered all the relevant facts of this case and relied upon various judgment on this issue. Ld. DR has relied upon the following judgments : Page 6 of 17 ITA Nos.215 & others Ind/2019 Sheela Agarwal and Ankur Agarwal Page 7 of 17 1. Pr. CIT vs. Swati Bajaj 446 ITR 56 (Calcutta) 2. Shyam Sunder Bajaj vs. ITO 145 taxmann.com 315 (Kolkata-Trib) 3. Suman Poddar vs. ITO 112 taxmann.com 330 (SC) 4. Sandeep Bhargava vs. ACIT 109 taxmann.com 174 (Delhi –Trib) 5.Pooja Ajmani vs. ITO 177 ITD 127 (Delhi –Trib) 8. He has submitted that in the above decisions when the investment was made in the Penny stock companies and a…

Smt. Sheela Agrawal, Indore vs. ITO-5(5), Indore

In the result, all three appeals of two assessee are allowed

ITA 215/IND/2019[2014-15]Status: DisposedITAT Indore21 Jun 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 10(38)Section 68

…nsidered all the relevant facts of this case and relied upon various judgment on this issue. Ld. DR has relied upon the following judgments : Page 6 of 17 ITA Nos.215 & others Ind/2019 Sheela Agarwal and Ankur Agarwal Page 7 of 17 1. Pr. CIT vs. Swati Bajaj 446 ITR 56 (Calcutta) 2. Shyam Sunder Bajaj vs. ITO 145 taxmann.com 315 (Kolkata-Trib) 3. Suman Poddar vs. ITO 112 taxmann.com 330 (SC) 4. Sandeep Bhargava vs. ACIT 109 taxmann.com 174 (Delhi –Trib) 5.Pooja Ajmani vs. ITO 177 ITD 127 (Delhi –Trib) 8. He has submitted that in the above decisions when the investment was made in the Penny stock companies and a…

Dy CIT Central Circle-6(3), Mumbai vs. Hiraben Khantilal Shah, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 908/MUM/2022[2015-16]Status: DisposedITAT Mumbai16 Jun 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 905/Mum/2022 (A.Y. 2015-16) Vs. Disha Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : ALWPS7264B (Appellant) (Respondent) I.T.A. No. 899/Mum/2022 (A.Y. 2015-16) Vs. Bhavya Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : D…

Dy CIT Central Circle-6(3), Mumbai vs. Disha Pankaj Lshah, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 905/MUM/2022[2015-16]Status: DisposedITAT Mumbai16 Jun 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 905/Mum/2022 (A.Y. 2015-16) Vs. Disha Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : ALWPS7264B (Appellant) (Respondent) I.T.A. No. 899/Mum/2022 (A.Y. 2015-16) Vs. Bhavya Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : D…

Dy CIT-Central Circle-6(2), Mumbai vs. Kantilal Ramniklal Shah, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 903/MUM/2022[2015-16]Status: DisposedITAT Mumbai16 Jun 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 905/Mum/2022 (A.Y. 2015-16) Vs. Disha Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : ALWPS7264B (Appellant) (Respondent) I.T.A. No. 899/Mum/2022 (A.Y. 2015-16) Vs. Bhavya Pankaj Shah DCIT, Central Circle-6(3) Room No. 1903 G-5, Mangal Kunj 19th Floor Jambli Gulli Air India Building Borivali West Nariman Point Mumbai-400 092. Mumbai-400 021. PAN : D…

Dy Commissioner of Income Tax, Central Circle-6(3), Mumbai vs. Pankaj Kantilal Shah, Mumbai

In the result, the appeal filed by the revenue is dismissed and both the appeals of the assessee are allowed

ITA 898/MUM/2022[2015-16]Status: DisposedITAT Mumbai16 Jun 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 576/Mum/2022 (A.Y. 2015-16) I.T.A. No. 574/Mum/2022 (A.Y. 2016-17) Vs. DCIT, CC-6(3) Pankaj Kantilal Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) I.T.A. No. 898/Mum/2022 (A.Y. 2015-16) Vs. Pankaj Kantilal Shah DCIT, CC-6(3) Mumbai G-5, 1st Floor Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) PAN : AKQPS8236A Assessee by Shri Mani Jain & Shri Prateek Jain Department by Ms. Riddhi M…

Pankaj Kantilal Shah, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, the appeal filed by the revenue is dismissed and both the appeals of the assessee are allowed

ITA 576/MUM/2022[2015-16]Status: DisposedITAT Mumbai16 Jun 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 576/Mum/2022 (A.Y. 2015-16) I.T.A. No. 574/Mum/2022 (A.Y. 2016-17) Vs. DCIT, CC-6(3) Pankaj Kantilal Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) I.T.A. No. 898/Mum/2022 (A.Y. 2015-16) Vs. Pankaj Kantilal Shah DCIT, CC-6(3) Mumbai G-5, 1st Floor Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) PAN : AKQPS8236A Assessee by Shri Mani Jain & Shri Prateek Jain Department by Ms. Riddhi M…

Pankaj Kantilal Shah, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, the appeal filed by the revenue is dismissed and both the appeals of the assessee are allowed

ITA 574/MUM/2022[2016-17]Status: DisposedITAT Mumbai16 Jun 2023AY 2016-17

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132Section 143(3)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 576/Mum/2022 (A.Y. 2015-16) I.T.A. No. 574/Mum/2022 (A.Y. 2016-17) Vs. DCIT, CC-6(3) Pankaj Kantilal Shah G-5, 1st Floor Mumbai Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) I.T.A. No. 898/Mum/2022 (A.Y. 2015-16) Vs. Pankaj Kantilal Shah DCIT, CC-6(3) Mumbai G-5, 1st Floor Mangal Kunj Jambli Gulli Borivali West Mumbai-400 092. (Appellant) (Respondent) PAN : AKQPS8236A Assessee by Shri Mani Jain & Shri Prateek Jain Department by Ms. Riddhi M…

Shri Rohit Agarwal, Kolkata vs. ACIT, Circle - 36, Kolkata

In the result, appeal of the assessee is dismissed

ITA 1939/KOL/2018[2014-15]Status: DisposedITAT Kolkata05 Jun 2023AY 2014-15

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2014-15 Rohit Agarwal Assistant Commissioner Of C/O Salarpuria Jajodia & Co. Income Tax, Circle-36, Vs. 7, C. R. Avenue, Kolkata- Kolkata. 700072. (Pan: Annpa0403B) (Appellant) (Respondent)

For Appellant: Shri Siddharth Jhajharia, FCAFor Respondent: Shri Manas Mondal, Addl. CIT, Sr. DR
Section 10(38)Section 115BSection 143(3)Section 234BSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Rohit Agarwal Assistant Commissioner of C/o Salarpuria Jajodia & Co. Income Tax, Circle-36, Vs. 7, C. R. Avenue, Kolkata- Kolkata. 700072. (PAN: ANNPA0403B) (Appellant) (Respondent) Present for: Appellant by : Shri Siddharth Jhajharia, FCA Respondent by : Shri Manas Mondal, Addl. CIT, Sr. DR Date of Hearing : 01.06.2023 Date of Pronouncement : 05.06.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This captioned appeal filed by the assessee is ag…

Shri Komal Kumbhat, Guwahati vs. Income Tax Officer, Ward-2(1), Guwahati

ITA 136/GTY/2020[2014-15]Status: DisposedITAT Guwahati25 May 2023AY 2014-15

Bench: Shri Sanjay Gargi.T.A No.136/Gty/2020 Assessment Year: 2014-15 Shri Komal Kumbhat…………...................................................……Appellant 234, G.N.B Road, 2Nd Floor, Opposite Gauhati Club Bus Stand-Above Sarita Restaurant, Guwahati-781003. [Pan: Aedpk8036P] Vs. Ito, Ward-2(1), Guwahati...…...................……........……...…..…..Respondent Appearances By: Shri H. S. Kumbhat, Ar, Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 14, 2023 Date Of Pronouncing The Order : May 25, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 02.03.2020 Of The Commissioner Of Income Tax (Appeals)- Guwahati-1, Guwahati (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Through Various Grounds Of Appeal Has Agitated Two Issues I.E. (I) Addition Made/Confirmed By The Lower Authorities On Long-Term Capital Gains Claimed By The Assessee Of Rs.21,80,417/- Treating The Same As Bogus & Thereby Adding The Same

Section 131Section 250

…A No.136/GTY/2020 Assessment year: 2014-15 Shri Komal Kumbhat indirectly were named. The ld. AR also relied upon various case laws and further submitted that the common decision of the Hon’ble Calcutta High Court in the case of PCIT vs Swati Bajaj reported in 446 ITR 56 was not applicable to the facts and circumstances of the case of the assessee. 7. The ld. DR, on the other hand, has relied on the decision of the Hon’ble Calcutta High Court in the case of PCIT vs Swati Bajaj (supra), wherein, the issue was decided in favour of the revenue relating to the trading in the same scrip of Kappac Pharma Ltd. He has fur…

Mrs. Nidhi Agarwal, Tinsukia vs. Assistant Commissioner of Income Tax, Circle-2, Dibrugarh

In the result, the captioned appeals are treated as allowed for statistical purposes

ITA 264/GTY/2018[2015-16]Status: DisposedITAT Guwahati24 May 2023AY 2015-16
Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य के सम" Before Shri Sanjay Garg, Judicial Member I.T.A No.253/GTY/2018 Assessment year: 2015-16 Mrs. Mamta Bansal……………...................................................……Appellant C/o Bansal Trade & Agency, Near Overbridge, Makum Road, P.O. Tinsukia-786125. [PAN: ACAPB4268P] vs. ITO, Ward-1, Tinsukia…….…...................……........……...…..…..Respondent I.T.A No.254/GTY/2018 Assessment year: 2015-16 Mr. Anand Kumar Bansal……...................................................……Appellant C/o Bansa…

M/S. Vikash Agarwal(HUF), Tinsukia vs. Assistant Commissioner of Income Tax, Circle-2, Tinsukia

In the result, the captioned appeals are treated as allowed for statistical purposes

ITA 263/GTY/2018[2015-16]Status: DisposedITAT Guwahati24 May 2023AY 2015-16
Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य के सम" Before Shri Sanjay Garg, Judicial Member I.T.A No.253/GTY/2018 Assessment year: 2015-16 Mrs. Mamta Bansal……………...................................................……Appellant C/o Bansal Trade & Agency, Near Overbridge, Makum Road, P.O. Tinsukia-786125. [PAN: ACAPB4268P] vs. ITO, Ward-1, Tinsukia…….…...................……........……...…..…..Respondent I.T.A No.254/GTY/2018 Assessment year: 2015-16 Mr. Anand Kumar Bansal……...................................................……Appellant C/o Bansa…

M/S. Lalit Kumar Bansal & Sons, HUF, Tinsukia vs. Income Tax Officer, Ward-1, Tinsukia

In the result, the captioned appeals are treated as allowed for statistical purposes

ITA 257/GTY/2018[2015-16]Status: DisposedITAT Guwahati24 May 2023AY 2015-16
Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य के सम" Before Shri Sanjay Garg, Judicial Member I.T.A No.253/GTY/2018 Assessment year: 2015-16 Mrs. Mamta Bansal……………...................................................……Appellant C/o Bansal Trade & Agency, Near Overbridge, Makum Road, P.O. Tinsukia-786125. [PAN: ACAPB4268P] vs. ITO, Ward-1, Tinsukia…….…...................……........……...…..…..Respondent I.T.A No.254/GTY/2018 Assessment year: 2015-16 Mr. Anand Kumar Bansal……...................................................……Appellant C/o Bansa…

Mr. Sushil Kumar Bansal, Tinsukia vs. Income Tax Officer, Ward-3, Tinsukia

In the result, the captioned appeals are treated as allowed for statistical purposes

ITA 256/GTY/2018[2015-16]Status: DisposedITAT Guwahati24 May 2023AY 2015-16
Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य के सम" Before Shri Sanjay Garg, Judicial Member I.T.A No.253/GTY/2018 Assessment year: 2015-16 Mrs. Mamta Bansal……………...................................................……Appellant C/o Bansal Trade & Agency, Near Overbridge, Makum Road, P.O. Tinsukia-786125. [PAN: ACAPB4268P] vs. ITO, Ward-1, Tinsukia…….…...................……........……...…..…..Respondent I.T.A No.254/GTY/2018 Assessment year: 2015-16 Mr. Anand Kumar Bansal……...................................................……Appellant C/o Bansa…

M/S. Anand Kumar Bansal & Sons, HUF, Tinsukia vs. Income Tax Officer, Ward-3, Tinsukia

In the result, the captioned appeals are treated as allowed for statistical purposes

ITA 255/GTY/2018[2015-16]Status: DisposedITAT Guwahati24 May 2023AY 2015-16
Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य के सम" Before Shri Sanjay Garg, Judicial Member I.T.A No.253/GTY/2018 Assessment year: 2015-16 Mrs. Mamta Bansal……………...................................................……Appellant C/o Bansal Trade & Agency, Near Overbridge, Makum Road, P.O. Tinsukia-786125. [PAN: ACAPB4268P] vs. ITO, Ward-1, Tinsukia…….…...................……........……...…..…..Respondent I.T.A No.254/GTY/2018 Assessment year: 2015-16 Mr. Anand Kumar Bansal……...................................................……Appellant C/o Bansa…

Mr. Anand Kumar Bansal, Tinsukia vs. Income Tax Officer, Ward-3, Tinsukia

In the result, the captioned appeals are treated as allowed for statistical purposes

ITA 254/GTY/2018[2015-16]Status: DisposedITAT Guwahati24 May 2023AY 2015-16
Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य के सम" Before Shri Sanjay Garg, Judicial Member I.T.A No.253/GTY/2018 Assessment year: 2015-16 Mrs. Mamta Bansal……………...................................................……Appellant C/o Bansal Trade & Agency, Near Overbridge, Makum Road, P.O. Tinsukia-786125. [PAN: ACAPB4268P] vs. ITO, Ward-1, Tinsukia…….…...................……........……...…..…..Respondent I.T.A No.254/GTY/2018 Assessment year: 2015-16 Mr. Anand Kumar Bansal……...................................................……Appellant C/o Bansa…