Pr.CIT v. Lata Jain

384 ITR 543High Court2016#562 most cited

What is Pr.CIT v. Lata Jain authority for?

In a search assessment under Section 153A, no additions can be made for assessment years where assessments have already been concluded, unless incriminating material related to undisclosed income for those years is found during the search operation.

171

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Pr.CIT v. Lata Jain · Section 153A · Section 132 · search assessment · incriminating material · concluded assessment · undisclosed income · addition under section 68 · bogus long term capital gain · no incriminating material found

Sections most often in play

Section 1961Section 132Section 143(2)Section 153ASection 143(3)Section 131Section 139(1)Section 142(1)

Issues it is cited on

annual letting valueannual valuepermanent account numberbogus long term capital gainsection 22section 127section 132aentry operatorregular assessmentaddition under section 68search assessmentaddition u/s 68

Judgments citing Pr.CIT v. Lata Jain

DCIT CC-8(2),MUMBAI, MUMBAI vs. RAKESH S KATHOTIA, MUMBAI

In the result appeal filed by the revenue stands dismissed

ITA 4295/MUM/2025[2017-18]Status: DisposedITAT Mumbai13 Oct 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 153ASection 2(22)(e)Section 250

…wla (2016) 380 ITR 573 (Del.); 2. Smt. Smrutisudha vs. Union of India and others (Orissa); 3. PCIT vs. Meeta Gutgutia 395 ITR 296; DE 4. PCIT vs. Soumya Constructions 387 ITR 629 (Guj); 5. CIT vs. Deepak Agarwal 251 Taxmann pg. 22 (Bom); 6. PCIT vs. Lata Jain 384 ITR 543 (Delhi); 7. Omprakash Gupta vs. ACIT (Central) Nos. 277 to 281 / Ind/2017 II Bhopal - ITAT Indore, Branch IT(SS)A 8. Principal Commissioner of Income Tax Central III v/s. Abhisar Buildwell Pvt. Ltd.(supra) 10 Rakesh Kothotia, Mumbai. 9. Judgment passed by the Hon'ble Delhi High Court Judgment (Division Bench) in ITA 37/2021 titled as 'Comm. Of…

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 153Section 153ASection 250

…urti Circle, Govind Marg, Jaipur in ITA No. 686/JP/2014 dated 14.12.2015 ALL CARGO GLOBAL LOGISTICS LTD. V. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-44 [2012] 18 ITR(T) 106 (MUMBAI) (SB) PRINCIPAL COMMISSIONER OF INCOME-TAX-18 V. MS. LATA JAIN [2016] 384 ITR 543 (DELHI) Gurinder Singh Bawa v. Deputy Commissioner of Income-tax, Central Circle 29 [2012] 28 taxmann.com 328 (Mumbai - Trib.) Shri Anil Mahavir Gupta vs. The ACIT/DCIT, Cen. Cir.45, Mumbai ITAT Mumbai in C.O.No.179 to 182/Mum/2012 (Arising out of TANo.9215,9216,9225&9226/Mum/2010 Anand Kumar Jain v. PCIT [2021] 133 taxmann.com 289 (SC) Pradeep K…

ASSTT. COMMISSIONER OF INCOMET AX CENTRAL CIRCLE-1(1), NAGPUR vs. SHRI SANJAY GAURISHANKAR AGRAWAL , NAGPUR

In the result, appeal by the Revenue stands dismissed

ITA 62/NAG/2018[2013-2014]Status: DisposedITAT Nagpur10 Feb 2025AY 2013-2014

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke
Section 132Section 139Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.62/Nag./2018 (Assessment Year : 2013–14) Asstt. Commissioner of Income Tax ……………. Appellant Central Circle–1(1), Nagpur v/s Shri Sanjay Gaurishankar Agrawal Flat no.101, Om Mansion, Plot no.158 ……………. Respondent Ramdaspeth, Nagpur 440 001 PAN – AEDPA0105K Assessee by : Shri Kapil Hirani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 28/11/2024 Date of Order – 10/02/2025 O R D E R PER V. DURGA RAO, J.M. The aforesaid appeal by the Revenue is directed against…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2776/DEL/2022[2019-20]Status: DisposedITAT Delhi20 Nov 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…ing Corpn [58 taxmann.com 78] All Cargo Global Logistics Ltd Vs DCIT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Construction (P.) Ltd. (387 ITR 529) (Guj HC) - - Pr. CIT v. Meeta Gutgutia (248 taxman 384) (Del HC) CIT v. Sinhgad Technical Education Society (378 ITR 84) (Bom HC) - Jai Steel (India) Vs ACIT [259 CTR 281] (Raj HC) - Chetandas Lakshmandas [254 CITR 392] (Del HC) - CIT vs Veerprabhu Marketing Ltd [73 taxmann.c…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2775/DEL/2022[2018-19]Status: DisposedITAT Delhi20 Nov 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…ing Corpn [58 taxmann.com 78] All Cargo Global Logistics Ltd Vs DCIT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Construction (P.) Ltd. (387 ITR 529) (Guj HC) - - Pr. CIT v. Meeta Gutgutia (248 taxman 384) (Del HC) CIT v. Sinhgad Technical Education Society (378 ITR 84) (Bom HC) - Jai Steel (India) Vs ACIT [259 CTR 281] (Raj HC) - Chetandas Lakshmandas [254 CITR 392] (Del HC) - CIT vs Veerprabhu Marketing Ltd [73 taxmann.c…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2774/DEL/2022[2017-18]Status: DisposedITAT Delhi20 Nov 2024AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…ing Corpn [58 taxmann.com 78] All Cargo Global Logistics Ltd Vs DCIT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Construction (P.) Ltd. (387 ITR 529) (Guj HC) - - Pr. CIT v. Meeta Gutgutia (248 taxman 384) (Del HC) CIT v. Sinhgad Technical Education Society (378 ITR 84) (Bom HC) - Jai Steel (India) Vs ACIT [259 CTR 281] (Raj HC) - Chetandas Lakshmandas [254 CITR 392] (Del HC) - CIT vs Veerprabhu Marketing Ltd [73 taxmann.c…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2773/DEL/2022[2016-17]Status: DisposedITAT Delhi20 Nov 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…ing Corpn [58 taxmann.com 78] All Cargo Global Logistics Ltd Vs DCIT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Construction (P.) Ltd. (387 ITR 529) (Guj HC) - - Pr. CIT v. Meeta Gutgutia (248 taxman 384) (Del HC) CIT v. Sinhgad Technical Education Society (378 ITR 84) (Bom HC) - Jai Steel (India) Vs ACIT [259 CTR 281] (Raj HC) - Chetandas Lakshmandas [254 CITR 392] (Del HC) - CIT vs Veerprabhu Marketing Ltd [73 taxmann.c…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2772/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Nov 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…ing Corpn [58 taxmann.com 78] All Cargo Global Logistics Ltd Vs DCIT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Construction (P.) Ltd. (387 ITR 529) (Guj HC) - - Pr. CIT v. Meeta Gutgutia (248 taxman 384) (Del HC) CIT v. Sinhgad Technical Education Society (378 ITR 84) (Bom HC) - Jai Steel (India) Vs ACIT [259 CTR 281] (Raj HC) - Chetandas Lakshmandas [254 CITR 392] (Del HC) - CIT vs Veerprabhu Marketing Ltd [73 taxmann.c…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTER CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2771/DEL/2022[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…ing Corpn [58 taxmann.com 78] All Cargo Global Logistics Ltd Vs DCIT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Construction (P.) Ltd. (387 ITR 529) (Guj HC) - - Pr. CIT v. Meeta Gutgutia (248 taxman 384) (Del HC) CIT v. Sinhgad Technical Education Society (378 ITR 84) (Bom HC) - Jai Steel (India) Vs ACIT [259 CTR 281] (Raj HC) - Chetandas Lakshmandas [254 CITR 392] (Del HC) - CIT vs Veerprabhu Marketing Ltd [73 taxmann.c…

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2770/DEL/2022[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…ing Corpn [58 taxmann.com 78] All Cargo Global Logistics Ltd Vs DCIT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Construction (P.) Ltd. (387 ITR 529) (Guj HC) - - Pr. CIT v. Meeta Gutgutia (248 taxman 384) (Del HC) CIT v. Sinhgad Technical Education Society (378 ITR 84) (Bom HC) - Jai Steel (India) Vs ACIT [259 CTR 281] (Raj HC) - Chetandas Lakshmandas [254 CITR 392] (Del HC) - CIT vs Veerprabhu Marketing Ltd [73 taxmann.c…

ACIT CENTRAL CIRCLE-30, NEW DELHI vs. SHALIMAR LAKECITY PVT LTD, MUMBAI

In the result, the appeal of the Revenue is hereby dismissed

ITA 9104/DEL/2019[2013-14]Status: DisposedITAT Delhi13 Nov 2024AY 2013-14

Bench: Shri Yogesh Kumar Us & Shri Avdhesh Kumar Mishra

Section 143(3)Section 153CSection 68

…otes cannot be said to be incriminating, with regard to this assessee for this assessment year. 3 In this connection, reliance is also placed upon orders of Delhi High Court in the cases of - (i) CIT vs. Kabul Chawla, 380 ITR 573 (ii) Pr. CIT vs. Lata Jain, 384 ITR 543 (iii) CIT vs. Kurele Paper Mills P. Ltd., 380 ITR 571 (iv) CIT vs. Smt. Kusum Gupta, ITA No. 634/2015 I am bound by the wisdom of Hon'ble Supreme Court, as provided in the case of CIT vs. Singhad Technical Education Society (order dated 29.8.2017), and various orders of Hon'ble Delhi High Court as detailed above. The additions in this assessmen…

FAZLE RAOOF SHEIKH,BHILWARA vs. DCIT, AJMER

44. As a result, appeals-ITA

ITA 380/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Oct 2024AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Sunil Porwal, C.A. ( Through V.C.)For Respondent: Mrs. Alka Gautam (CIT)
Section 132Section 143(2)Section 144Section 153Section 153ASection 69A

…Shri Deepak Kumar Samtani, and as such, assessment deserves to be set aside, Ld. AR for the assessee has relied on the following decisions:- Fazle Raoof Sheikh vs. DCIT  CIT vs. Kabul Chawla (2015) 61 taxmann.com 412 (Delhi)  Pr.CIT vs. Ms Lata Jain (2016) 384 ITR 543 (Delhi)  CIT vs. Deepak Kumar Agarwal (2017) 86 taxmann.com 3 (Bom)  Pr.CIT vs. vikash Gutgutia (2017) 396 ITR 691 (Delhi)  Pr. CIT vs. Dipak Jashvantlal Panchal (2017) 397 ITR 153 (Guj.)  Pr. CIT vs. Devangi (2017) 394 ITR 184 (Guj.)  Pr. CIT vs. Abhisar Build Well (P) Ltd. dated 24.04.2023 (149 Taxman 399. 16. On the other hand, Ld. DR for…

FAZLE RAOOF SHEIKH,BHILWARA vs. DCIT, AJMER

44. As a result, appeals-ITA

ITA 379/JPR/2024[2016-17]Status: DisposedITAT Jaipur25 Oct 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Sunil Porwal, C.A. ( Through V.C.)For Respondent: Mrs. Alka Gautam (CIT)
Section 132Section 143(2)Section 144Section 153Section 153ASection 69A

…Shri Deepak Kumar Samtani, and as such, assessment deserves to be set aside, Ld. AR for the assessee has relied on the following decisions:- Fazle Raoof Sheikh vs. DCIT  CIT vs. Kabul Chawla (2015) 61 taxmann.com 412 (Delhi)  Pr.CIT vs. Ms Lata Jain (2016) 384 ITR 543 (Delhi)  CIT vs. Deepak Kumar Agarwal (2017) 86 taxmann.com 3 (Bom)  Pr.CIT vs. vikash Gutgutia (2017) 396 ITR 691 (Delhi)  Pr. CIT vs. Dipak Jashvantlal Panchal (2017) 397 ITR 153 (Guj.)  Pr. CIT vs. Devangi (2017) 394 ITR 184 (Guj.)  Pr. CIT vs. Abhisar Build Well (P) Ltd. dated 24.04.2023 (149 Taxman 399. 16. On the other hand, Ld. DR for…

PR. COMMISSIONER OF INCOME TAX 1, NEW DELHI vs. M/S AGC REALTY PRIVATE LIMITED

ITA/620/2023HC Delhi25 Jul 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 132(1)Section 153A

…'ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (288 ITR 573), the ld. CIT(A) held that the addition made cannot be sustained. The similar view has been taken in the case of PCIT Vs. Meeta Gutgutia (395 ITR 526), PCIT Vs. Ms. Lata Jain (384 ITR 543) and CIT Vs. RRJ Securities Ltd. (380 ITR 612). Further, we also find that the Central Excise authorities have decided the appeal of the assessee vide order dated 12.03.2013 in appeal No. 76-ST/2018 in favour of the assessee holding that there was no basis for assuming the receipt of unaccounted cash and in fact, the figures mentioned in th…

PUSHPA DEVI BAJAJ,DELHI vs. DCIT, CENTRAL CIRCLE-32, DELHI

In the result, appeal of the assessee is partly allowed

ITA 816/DEL/2023[2014-15]Status: DisposedITAT Delhi04 Dec 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraastt. Year: 2014-15 Pushpa Devi Bajaj, Vs. Dcit, Ae-17, 2Nd Floor, Central Circle-32, Tagore Garden, Delhi. West Delhi, New Delhi – 110 027. Pan Abfpb2234D (Appellant) (Respondent)

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 124Section 142(1)Section 143(2)Section 153ASection 153D

…nder section 153C of the Act which has not been done. 18. The case of the assessee on facts is covered in favour of the assessee by the following decisions of Hon’ble Delhi High Court: i) CIT vs. Kabul Chawla 380 ITR 573 (Del) ii) Pr. CIT vs. Ms. Lata Jain 384 ITR 543 (Del) iii) Pr. CIT vs. Meeta Gutgutia 395 ITR 526 (Del) 19. It may be mentioned that ratio decidendi of Kabul Chawla’s case (supra) has been affirmed by the Hon’ble Supreme Court in PCIT vs. Abhisaar Buildwell P Ltd. (2023) (4) TMI 1056 (SC) dated 24.04.2023. 20. For the reasons set out above and following the decisions (supra), we delete the a…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 718/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Nov 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…dents including of the honourable jurisdictional High Court in CIT versus continental warehouse Corporation (2015) 374 ITR 645, Murli Agro products Ltd 49 taxmann.com 172 and of the honourable Delhi High Court in case of Kabul Chawla 380 ITR 573 and lata Jain 384 ITR 543 as well as several other judicial precedents laying the same principle. 026. The learned departmental representative vehemently opposed argument of the assessee and stated that ITA No. 2089, 709 to 713 & 718 Mum/2023 A.Y. 2010-11, 14-15, 11-12, 12-13, 13-14, 15-16, 16-17 Mohan Thakurdas Guranani a) there was a balance sheet, which was found duri…

MOHAN THANKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 713/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Nov 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…dents including of the honourable jurisdictional High Court in CIT versus continental warehouse Corporation (2015) 374 ITR 645, Murli Agro products Ltd 49 taxmann.com 172 and of the honourable Delhi High Court in case of Kabul Chawla 380 ITR 573 and lata Jain 384 ITR 543 as well as several other judicial precedents laying the same principle. 026. The learned departmental representative vehemently opposed argument of the assessee and stated that ITA No. 2089, 709 to 713 & 718 Mum/2023 A.Y. 2010-11, 14-15, 11-12, 12-13, 13-14, 15-16, 16-17 Mohan Thakurdas Guranani a) there was a balance sheet, which was found duri…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 712/MUM/2021[2013-14]Status: DisposedITAT Mumbai17 Nov 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…dents including of the honourable jurisdictional High Court in CIT versus continental warehouse Corporation (2015) 374 ITR 645, Murli Agro products Ltd 49 taxmann.com 172 and of the honourable Delhi High Court in case of Kabul Chawla 380 ITR 573 and lata Jain 384 ITR 543 as well as several other judicial precedents laying the same principle. 026. The learned departmental representative vehemently opposed argument of the assessee and stated that ITA No. 2089, 709 to 713 & 718 Mum/2023 A.Y. 2010-11, 14-15, 11-12, 12-13, 13-14, 15-16, 16-17 Mohan Thakurdas Guranani a) there was a balance sheet, which was found duri…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 711/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…dents including of the honourable jurisdictional High Court in CIT versus continental warehouse Corporation (2015) 374 ITR 645, Murli Agro products Ltd 49 taxmann.com 172 and of the honourable Delhi High Court in case of Kabul Chawla 380 ITR 573 and lata Jain 384 ITR 543 as well as several other judicial precedents laying the same principle. 026. The learned departmental representative vehemently opposed argument of the assessee and stated that ITA No. 2089, 709 to 713 & 718 Mum/2023 A.Y. 2010-11, 14-15, 11-12, 12-13, 13-14, 15-16, 16-17 Mohan Thakurdas Guranani a) there was a balance sheet, which was found duri…

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 710/MUM/2021[2011-12]Status: DisposedITAT Mumbai17 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…dents including of the honourable jurisdictional High Court in CIT versus continental warehouse Corporation (2015) 374 ITR 645, Murli Agro products Ltd 49 taxmann.com 172 and of the honourable Delhi High Court in case of Kabul Chawla 380 ITR 573 and lata Jain 384 ITR 543 as well as several other judicial precedents laying the same principle. 026. The learned departmental representative vehemently opposed argument of the assessee and stated that ITA No. 2089, 709 to 713 & 718 Mum/2023 A.Y. 2010-11, 14-15, 11-12, 12-13, 13-14, 15-16, 16-17 Mohan Thakurdas Guranani a) there was a balance sheet, which was found duri…

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Pr.CIT v. Lata Jain (384 ITR 543) — Cited in 171 Judgments | BharatTax