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 366,314 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

Pritiben Jagdishbhai Mehta, Rajkot vs. The Pr. Commissioner of Income Tax-1, Rajkot

In the result, appeal filed by the assessee is allowed

ITA 333/RJT/2024[2015-16]Status: DisposedITAT Rajkot01 Sept 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Vipul Dattani, Ld. A.RFor Respondent: Shri Sanjay Pungalia, Ld. CIT(DR)

Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.333/RJT/2024 Assessment Year: (2015-16) (Hybrid Hearing) Pritiben Jagdishbhai Mehta Vs. The Pr. Commissioner of White house, Amin marg, Income Tax – 1, Rajkot - 360003 Aaykar bhawan, race course ring road, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACLPM4450F (Appellant) (Respondent) Appellant by : Shri Vipul Dattani, Ld. A.R. Respondent by : Shri Sanjay Pungalia, Ld. CIT(DR) Date of Hearing : Heard on 26/11/2024 and Re-fixed for Clarif…

Deputy Commissioner of Income Tax, Central Circle-4(2), Kolkata, Aayakar Bhawan Poorva vs. Dharmendra Singh, Kolkata

Appeal of the revenue is allowed

ITA 1433/KOL/2024[2012-13]Status: DisposedITAT Kolkata01 Sept 2025AY 2012-13

Bench: The Hon’Ble Itat Received From The Office Of The Pr. Cit, Central-2, Kolkata 26.06.2024 Filed 2Nd Appeal U/S 253 Before The Hon’Ble Itat, Kolkata

For Respondent: “Dates

Section 143(1)Section 147Section 148Section 250Section 253Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 1433/Kol/2024 (Assessment Year 2012-2013) Deputy Commissioner of Income Tax, Central Circle-4(2), Kolkata, 5th Floor, Room No. 506, 110, Shanti Pally, Kolkata – 700107 ……..…...…………….... Appellant vs. Dharmendra Singh, FE-330, Salt Lake City, Bidhan Nagar IB Market, North 24 PGNS - 700016 ................................ Respondent [PAN: AIRPS7029Q] Appearances by: Assessee represented by : P.K. Singh, AR Department represented by : Kapil Mandal, Addl. CIT, Sr. DR Date o…

Income Tax Officer, Ward-5(1), Kolkata vs. Expression Novelties Private Limited, Kolkata

In the result, the appeal filed by the Revenue is dismissed while the Cross Objections filed by the assessee are also dismissed as withdrawn

ITA 1351/KOL/2025[2017-18]Status: DisposedITAT Kolkata28 Aug 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1351/KOL/2025 & CO No. 60/KOL/2025 Assessment Year: 2017-18 ITO, Ward 5(1), Kolkata M/s. Expression Novelties Vs. Pvt. Ltd. (Appellant) (Respondent) PAN: AABCE5851D Appearances: Assessee represented by : Miraj D. Shah, AR. Department represented by : Pradip Kumar Biswas, Addl. CIT, Sr. DR. Date of concluding the hearing : 25-August-2025 Date of pronouncing the order : 29-August-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Revenu…

Chromex, Mumbai vs. DCIT -17(1), Mumbai

In the result, the appeal of the assessee is In the result, the appeal of the assessee is dismissed dismissed

ITA 3793/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Aug 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Chromex, Dcit-17(1), 406, Konarkshram, 156, Pmm Kautilya Bhavan, Bkc, Bandra Vs. Road, Tardeo, West, Mumbai-400034. Mumbai. Pan No. Aabfc 4027 G Appellant Respondent

For Appellant: Mr. Asif Karmali, Sr. DRFor Respondent: Ms. Ridhisha Jain, CA

Section 133(6)Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J (SMC)” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2014-15 Chromex, DCIT-17(1), 406, Konarkshram, 156, PMM Kautilya Bhavan, BKC, Bandra Vs. Road, Tardeo, West, Mumbai-400034. Mumbai. PAN NO. AABFC 4027 G Appellant Respondent : Ms. Ridhisha Jain, CA Assessee by : Mr. Asif Karmali, Sr. DR Revenue by Date of Hearing : 29/07/2025 : 28/08/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 29.05.2024 passed by the Ld. Comm…

Neha Diwan, Hindmotor vs. ITO Ward - 23(1), Hooghly

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

ITA 630/KOL/2025[2016-17]Status: DisposedITAT Kolkata25 Aug 2025AY 2016-17

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115BSection 144BSection 147Section 148Section 250Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 630/KOL/2025 Assessment Year: 2016-17 Neha Diwan ITO, Ward-23(1), Hooghly Vs. (Appellant) (Respondent) PAN: ALYPD5828J Appearances: Assessee represented by : Ravi Chandra Mishra, Adv. Department represented by : S.B. Chakraborty, Sr. DR, JCIT. Date of concluding the hearing : 11-June-2025 Date of pronouncing the order : 25…

Vijay Kumar Agarwal (HUF), Kolkata vs. I.T.O., Ward 28(4), Kolkata

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

ITA 44/KOL/2025[2015-16]Status: DisposedITAT Kolkata25 Aug 2025AY 2015-16

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 115BSection 142Section 142(1)Section 142(3)Section 143(2)Section 143(3)Section 68

…आयकर अपीलीय अधिकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA श्री राजेश कुमार, लेखा सटस्य एवं श्री प्रदीप कुमार चौबे, न्याययक सदस्य के समक्ष [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 44/Kol/2025 Assessment Year: 2015-16 Vijay Kumar Agarwal (HUF) Vs. ITO, Ward- 28(4), Kolkata (PAN: AADHV 2129 J) ) अपीलार्थी ( Respondent / प्रत्यर्थी Appellant / Date of Hearing / सुनवाई 29.07.2025 की यिथर्थ Date of Pronouncement/ 25.08.2025 आदेश उद्घोषणा की यिथर्थ For the assessee / Shri Miraj D Shah, A.R यनर्ााररिी की ओर से For…

Income Tax Officer, Kolkata vs. Shivrashi Vanijya Private Limited, Kolkata

In the result, the appeal is hereby treated as allowed

ITA 1098/KOL/2025[2013-14]Status: DisposedITAT Kolkata25 Aug 2025AY 2013-14

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(3)Section 148Section 148(2)Section 253Section 68

…आयकर अपीलीय अधिकरण, कोलकाता पीठ “डी”, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA श्री राजेश कुमार, लेखा सटस्य एवं श्री प्रदीप कुमार चौबे, न्यायिक सदस्य के समक्ष [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1098/Kol/2025 Assessment Year: 2013-14 ITO, Ward-5(1), Kolkata Vs. M/s Shivrashi Vanijya Pvt. Ltd. Appellant / (अपीलार्थी) (PAN: AARCS 3350 F) Respondent / प्रत्यर्थी Date of Hearing / सुनवाई की तिथि 28.07.2025 Date of Pronouncement/ आदेश उद्घोषणा की तिथि 25.08.2025 For the assessee / निर्धारिती की ओर से Shri Avijit Dey, AR For the re…

Ashok Panwar HUF, Jodhpur vs. ACIT, Central Circle-3, Jodhpur

In the result, both the appeals of the assesses ITA No

ITA 56/JODH/2024[2014-15]Status: DisposedITAT Jodhpur22 Aug 2025AY 2014-15

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

Section 10(38)Section 143(2)Section 143(3)Section 250Section 68

…1 ITA No 56/Jodh/2025Ashok Panwar, HUF ITA No.315/Jodh/2023Ashok Panwar IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, HON'BLE JUDICIAL MEMBER I.T.A No.56/Jodh/2024 (Assessment Year: 2014-15) Ashok Panwar, HUF 29, Mudit Mansion, Opp. Shastrinagar Police Station, Pal Road, Jodhpur-342 003 PAN: AAFHA8117H APPELLANT VS Asst. Commissioner of Income-tax Central Circle-3, Jodhpur, Rajasthan RESPONDENT I.T.A No.315/Jodh/2023 (Assessment Year: 2015-16) Ashok Panwar 29, Mudit Mansion, Opp. Shastrinagar Police Station, Pal Road, J…

Reena Khetan, Koderma vs. Income Tax Officer, Koderma

In the result, appeal of the assessee stands allowed

ITA 230/RAN/2023[2012-2013]Status: DisposedITAT Ranchi19 Aug 2025AY 2012-2013

Bench: S/ S/Hri George Mathan & Ratnesh Nandan Sahayratnesh Nandan Sahayratnesh Nandan Sahayassessment Year : 2012-13 Reena Khetan, M/S. Anand Reena Khetan, M/S. Anand Vs. Income Tax Officer, Ward - Income Tax Officer, Ward Vihar, Ranchi Patna Road, Vihar, Ranchi Patna Road, 1(5)Koderma Jhumritelaiya, Jhumritelaiya, Koderma, Koderma, Jharkhand Pan/Gir No. .Adlpk 5070 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Devesh Poddar, Adv Devesh Poddar, Adv Revenue By : Shri Khubchand T Pandya, Revenue By Ld Sr Dr Date Of Hearing : 20/08/202 2025 Date Of Pronouncement : 20/08/2 2025 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Cit(A), Nfac, Nfac, Delhi Delhi Dated Dated 28.8.2023 In In Appeal Appeal No.Cit(A) No.Cit(A) Hazaribag/10153/2019 Hazaribag/10153/2019-20 For The Assessment Year 2012-13 13. 2. Shri Devesh Poddar, Shri Devesh Poddar, Ld Ar Appeared For The Assessee. Shri Ed For The Assessee. Shri Khubchand T Pandya, Khubchand T Pandya, Ld Sr Dr Represented On Behalf Of The Revenue. Represented On Behalf Of The Revenue.

For Appellant: Shri Devesh Poddar, AdvFor Respondent: Shri Khubchand T Pandya

…hown to have been done on paper and no actual fact has been given, this was nothing but a conversion of black money. It was the submission that the ld CIT(A) has relied upon the decision of Hon’ble Calcutta High Court in the case of PCIT vs Swati Bajaj (2022) 446 ITR 56 (Cal) to dismiss the appeal of the assessee. 6. We have considered the rival submissions. Admittedly, the decision in the case of Swati Bajaj (supra) is of Hon’ble Calcutta High Court. The decision of the Hon’ble Jurisdictional High Court is in the case of Arun Kumar Agarwal (HUF). When there is decision of the Hon’ble Jurisdictional High Court o…

Mahesh Mittal, Lucknow vs. ACIT, Range-5, Lucknow

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

ITA 73/LKW/2023[2014-15]Status: DisposedITAT Lucknow14 Aug 2025AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshramahesh Mittal V. Acit, Range-5 1/16, Vinay Khand Gomti Income Tax Office Ashok Nagar, Lucknow-226010. Marg, Lucknow-226001. Pan:Acqpm4459B (Appellant) (Respondent) Appellant By: Shri Akshay Agarwal, Adv Respondent By: Shri Amit Singh Chauhan, Cit(Dr) O R D E R

For Appellant: Shri Akshay Agarwal, AdvFor Respondent: Shri Amit Singh Chauhan, CIT(DR)

Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Mahesh Mittal v. ACIT, Range-5 1/16, Vinay Khand Gomti Income Tax Office Ashok Nagar, Lucknow-226010. Marg, Lucknow-226001. PAN:ACQPM4459B (Appellant) (Respondent) Appellant by: Shri Akshay Agarwal, Adv Respondent by: Shri Amit Singh Chauhan, CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: (A). The present appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), Lucknow-3, dated 02.01.2023 for the assessment…

ITO, Ward-6(2), Kolkata vs. Raghuvir Retailers Pvt. Ltd., Kolkata

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

ITA 1129/KOL/2025[2012-13]Status: DisposedITAT Kolkata11 Aug 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyi.T.A. No. 1129/Kol/2025 Assessment Year: 2012-2013 Income Tax Officer,………………..……………..Appellant Ward-6(2), Kolkata, Aayakar Bhawan, 6Th Floor, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Raghuvir Retailers Pvt. Limited,.……….....Respondent Mandawa Shikhar, 151, Sarat Bose Road, Kolkata-700026 [Pan:Aaecr8231M] Appearances By: Shri S.B. Chakraborthy, Sr. D.R., Appeared On Behalf Of The Revenue Shri Abhisek Bansal, A.R., Appeared On Behalf Of The Assessee

Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 68

…hi). (5) whether on the facts and circumstances of the case and in law, the ld. CIT(A) has erred in facts and in law in not appreciating the judicial principles laid down in the matter of Pr. CIT -vs.- Swati Bajaj reported in [2022] 139 taxmann.com 353 (Cal.)/446 ITR 56 (Cal.), wherein the Hon’ble High Court at Calcutta laid down guidelines on the manner in which the allegation against the assessee has to be considered. (6) Whether on the facts and circumstances of the case, and in law, the ld. CIT(A) has failed to appreciate the judicial principles laid down in the matter of Sumati Dayal -vs.- CIT [1995] 214 ITR…

Deputy Commissioner of Income -Tax, Central Circle-1(2), Ahmedabad vs. Goyal and Co. (Const.) Private Limited., Ahmedabad

ITA 1836/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.1836/Ahd/2024 िनधा"रण वष" /Asst.Year 2016-17 The Dcit Goyal & Co. (Const.) Private बनाम/ Central Circle-1(2), Limited V/S. Ahmedabad – 380 009 10Th Floor Commerce House Iv Beside Reliance Petrol Pump 100Ft. Road, Satellite Ahmedabad – 380 015 अपीलाथ'/ (Appellant) !( यथ'/ (Respondent) .. & Cross Objection No.42/Ahd/2024 - िनधा"रण वष" /Ay 2016-17 (In Ita No.1836/Ahd/2024 – Ay 2016-17) V/S. Goyal & Co. (Const.) Private The Dcit Limited Central Circle-1(2), 10Th Floor,Commerce House Iv Ahmedabad – 380 009 Beside Reliance Petrol Pump 100Ft. Road, Satellite Ahmedabad – 380 015 Pan: Aabcg 5459 R (Cross Objector) .. (Respondent)

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Kavan Limbasiya, Sr.DR

Section 132Section 143(1)Section 143(3)Section 148Section 69

…at cross-examination was denied. ITA No.1836/Ahd/2024 (by revenue) and CO No.42/Ahd/2024 (by assessee) DCIT vs. Goyal and Co. (Const.) Pvt. Ltd. (AY 2016-17) 11 The Hon’ble Calcutta High Court in Principal Commissioner of Income Tax vs. Swati Bajaj, (2022) 446 ITR 56 (Cal) has extensively dealt with the issue of whether denial of cross-examination per se renders the assessment invalid. After reviewing multiple precedents including the Hon’ble Supreme Court decisions in State Bank of Patiala v. S.K. Sharma [AIR 1966 SC 1669], SBI vs. M.J. James [2021 INSC 732], and State of U.P. vs. Sudhir Kumar Singh, [(2000)…

Income Tax Officer, Ward - 10(2), Kolkata vs. Khatu Niketan Private Limited, Kolkata

In the result, appeal of the revenue is dismissed

ITA 944/KOL/2025[2013-14]Status: HeardITAT Kolkata05 Aug 2025AY 2013-14

Bench: SHRI GEORGE MATHAN (Judicial Member)

For Appellant: Shri Siddharth Kejriwal, ARFor Respondent: Shri Mrinmoy Basak, Sr. DR

Section 69C

…आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.944/KOL/2025 (नििाारण वर्ा / Assessment Year. :2013-2014) Income Tax Officer, Vs Khatu Niketan Private Limited, Ward-10(2), Kolkata GPO 27, Brabourne Road, Mezzanine Floor, Narayani Building Kolkata-700001 PAN No. : AAECK 2891 E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) राजस्व की ओर से /Revenue by : Shri Mrinmoy Basak, Sr. DR नििााररती की ओर से /Assessee by : Shri Siddharth Kejriwal, AR सुनवाई की…

Principal Commissioner of Income Tax 2 Kolkata vs. M/S Zulu Merchandise Pvt Ltd

The appeal is allowed the order passed by

ITAT/88/2025HC Calcutta01 Aug 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 142(1)Section 143(2)Section 260ASection 68

…ble. Thereafter the appellate authority proceeded to consider the matter on merits, discussed about two companies, the modus operandi, the order passed by the Security and Exchange Board 2 (2022) 446 ITR 56 (Cal) ITAT NO. 88 OF 2025 REPORTABLE Page 9 of 24 of India (SEBI) which was affirmed by the Security Appellate Tribunal (SAT) against Runicha Merchants Private Limited for manipulations in shares of Radford Global. In the said order, it has been held that various entities including Runicha Merchants indulged in intra group trading…

Shri Abhishek Soin, Ludhiana vs. DCIT, CC-II, Ludhiana

The appeals are partly allowed

ITA 322/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh29 Jul 2025AY 2011-12

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 321 & 322/Chd/2019 "नधा"रण वष" / Assessment Year: 2010-11, 2011-12 Shri Abhishek Soin, The Dcit, C/O Sigma Cartons Pvt. Ltd., Vs Central Circle-Ii, Unit-Ii, Industrial Area-C, Ludhiana. Sua Road, Ludhiana. "थायी लेखा सं./Pan No: Anbps9446A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Aditya Kumar, Ca Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 03.06.2025 Date Of Pronouncement : 29.07.2025 Hybrid Hearing O R D E R

For Appellant: Shri Aditya Kumar, CAFor Respondent: Shri Manav Bansal, CIT DR

Section 10(38)Section 132Section 139(1)Section 143(1)Section 143(3)Section 153ASection 153DSection 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 321 & 322/CHD/2019 "नधा"रण वष" / Assessment Year: 2010-11, 2011-12 Shri Abhishek Soin, The DCIT, C/o Sigma Cartons Pvt. Ltd., Vs Central Circle-II, Unit-II, Industrial Area-C, Ludhiana. Sua Road, Ludhiana. "थायी लेखा सं./PAN NO: ANBPS9446A अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Aditya Kumar, CA Revenue by : Shri Manav Bansal, CIT DR Date of Hearing : 03.06.2025 Date of Pronouncemen…

Shri Abhishek Soin, Ludhiana vs. DCIT, CC-II, Ludhiana

The appeals are partly allowed

ITA 321/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh29 Jul 2025AY 2010-11

For Appellant: Shri Aditya Kumar, CAFor Respondent: Shri Manav Bansal, CIT DR

Section 10(38)Section 132Section 139(1)Section 143(1)Section 143(3)Section 153ASection 153DSection 263

Shri Satish Soin, Ludhiana vs. ACIT, CC-II, Ludhiana

In the result, appeal of the assessee is allowed

ITA 303/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh23 Jul 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 303/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The Acit, House No.31, Garden Enclave, Central Circle-2, Vs South City-Ii, Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Advps6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar & Ms. Muskan Garg, Cas राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr तार"ख/Date Of Hearing : 26.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 Hybrid Hearing आदेश/Order Per Rajpal Yadav, Vp

For Appellant: Shri Ashwani Kumar &For Respondent: Smt. Kusum Bansal, CIT DR

Section 10(38)Section 132Section 143(3)Section 153ASection 153DSection 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 303/CHD/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The ACIT, House No.31, Garden Enclave, Central Circle-2, VS South City-II, Ludhiana. Ludhiana. "थायी लेखा सं./PAN /TAN No: ADVPS6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar & Ms. Muskan Garg, CAs राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR तार"ख/Date of Hea…

Kalavathi Devi Sharma, Hyderabad vs. ITO, Ward-1, Nanded

In the result, appeal of the assessee is dismissed

ITA 1519/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Dr.Manish Borad

For Appellant: NoneFor Respondent: Shri S. Sadananda Singh, JCIT

Section 10(38)Section 147Section 148Section 148ASection 149Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1519/PUN/2024 Assessment Year : 2016-17 Kalavathi Devi Sharma Vs. Income Tax Officer, 14-7-366, Narayan Bhavan, Ward-1, Nanded Begum Bazar Hyderabad- 500012 Telangana State PAN: BJUPS2649H Appellant Respondent Appellant by : None Respondent by : Shri S. Sadananda Singh, JCIT Date of hearing : 16.06.2025 Date of pronouncement : 14.07.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2016-17 is directed ag…

Principal Commissioner of Income Tax (Central) vs. Shri B Srinivasa Rao

ITTA/53/2025HC Telangana09 Jul 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Disha Resources Ltd. (Formerly Known As Arihant Avenues and Credit Limited.), Ahmedabad vs. The ACIT, Central Circle-2(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 535/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad09 Jul 2025AY 2014-15

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

For Appellant: Shri Pritesh Shah, ARFor Respondent: Shri Suresh Chand Meena, Sr. DR

Section 131Section 142(1)Section 143(2)Section 147Section 148Section 35(1)(ii)Section 35(1)(iii)

…e High Court of Calcutta in the case Swati Bajaj, Dinesh Kumar Bansal (HUF), Suraj Sahana, Tapati Sahana, Souvik Sahana, Mukta Agarwal, Babita Agarwal, Neetu Agarwal, Nand Kishore Agarwala, Rajesh Jhunjhunwala vs. Principal Commissioner of Income Tax, [(2022) 446 ITR 56 (Calcutta)] dated 14.06.2022 on the issue of cross examination has observed as under: -Reliance was placed on the decision of the Hon'ble Division Bench of this Court in Kishanlal Agarwalla Versus Collector of Land customs. This decision was pressed into service that as long as the party charged has a fall and reasonable opportunity to see, commen…