Pr. CIT v. Sanjaykumar Damjibhai Gangani

178 Taxmann.com 276High Court2025#19575 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 10(38)Section 68Section 143(3)Section 147Section 148Section 69CSection 115BBESection 131

Issues it is cited on

price riggingperiod of holdingpenny stocksection 10(38)long term capital gainsection 10unexplained cash creditsection 68transfersection 25personcompany

Judgments citing Pr. CIT v. Sanjaykumar Damjibhai Gangani

Arvind Bhaguji Kangane, Mumbai vs. Dy. Commissioner of Income Tax, Circle-27(1), Mumbai

In the result, ground no. 2 and 3 of appeal are

ITA 4158/MUM/2025[2016-17]Status: DisposedITAT Mumbai22 Jan 2026AY 2016-17

Bench: Shri Pawan Singh & Ms. Padmavathy S(Physical Hearing) Arvind Bhanguji Kangane Dcit, Circle – 27(1), Mumbai Shreyas Building, 11Th Road, Plot No. 4Th Floor, Tower No. 6, Vashi Vs 553, Flat No. 901, 9Th Floor, Opp. Railway Station Building, Navi Heritage Pride Building, Chembur, Mumbai – 400703. Mumbai – 400026. [Pan: Afypk1856R] Appellant / Assessee Respondent / Revenue

Section 10(38)Section 143(1)Section 144BSection 147Section 148Section 151ASection 254(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER (Physical hearing) Arvind Bhanguji Kangane DCIT, Circle – 27(1), Mumbai Shreyas Building, 11th Road, Plot No. 4th Floor, Tower No. 6, Vashi Vs 553, Flat No. 901, 9th Floor, Opp. Railway Station Building, Navi Heritage Pride Building, Chembur, Mumbai – 400703. Mumbai – 400026. [PAN: AFYPK1856R] Appellant / Assessee Respondent / Revenue Assessee by Shri Prakash Jhunjhunwala, CA Revenue by Shri Surendra Mohan, Sr. DR Date of Institution 19.06.2025 Date of hearing 12.11.2025 Date of…

Sindhumati Ramavtar Pathak, Borivali Mumbai vs. Asst Commissioner of Income Tax 32 3 Mumbai Presently Dy C I T Circle 42 3 1 Mumbai, Mumbai

In the result, Assessee’s appeal is allowed

ITA 4914/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Dec 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Prabhash Shankar (Am) Sindhumati Ramavtar Pathak Acit-32(3) 4, Shree Bhalchandra Kripa Presently Cit, Circle Building, Daulat Nagar Road Vs. 42(3)(1) No. 3, Borivali East Kautilya Bhavan Bkc, Mumbai-400 066. Mumbai-51. Pan : Agbpp5972D Appellant Respondent

For Appellant: Shri Jitendra Singh, Ld. ADVFor Respondent: Ms. Kavitha Kaushik, Ld. DR
Section 10(38)Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “F” Bench, Mumbai Before Shri Narender Kumar Choudhry (JM) & Shri Prabhash Shankar (AM) Sindhumati Ramavtar Pathak ACIT-32(3) 4, Shree Bhalchandra Kripa Presently CIT, Circle Building, Daulat Nagar Road Vs. 42(3)(1) No. 3, Borivali East Kautilya Bhavan BKC, Mumbai-400 066. Mumbai-51. PAN : AGBPP5972D Appellant Respondent Assessee by : Shri Jitendra Singh, Ld. ADV Revenue by : Ms. Kavitha Kaushik, Ld. DR Date of Hearing : 04 /11/2025 Date of : 24/12/2025 pronouncement O R D E R Per Narender Kumar Choudhry (JM) :- 1. This appeal has been preferred by the Assessee agai…

Yashwant Raj Lalchand Bamboli, Mumbai vs. Income Tax Officer, WD-27(3)(5), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4373/MUM/2025[2014-15]Status: DisposedITAT Mumbai03 Dec 2025AY 2014-15

Bench: Shri Sandeep Singh Karhail & Shri Prabhash Shankaryashwant Raj Lalchand V/S. Income Tax Officer, Ward – Bamboli बनाम 27(3)(5), 4Th Floor, Tower 7, Trimurti Building, 105-A, No. 6, Vashi Station N.G. Acharaya Marg, Complex, Mumbai –400703, Chembur, Mumbai - 400 071, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aijpb5149A Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Prakash Jhunjhunwala,ARFor Respondent: Shri Swapnil Choudhary, (Sr.DR)
Section 10(38)Section 143(3)Section 68Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Yashwant Raj Lalchand v/s. Income Tax Officer, Ward – Bamboli बनाम 27(3)(5), 4th Floor, Tower 7, Trimurti Building, 105-A, No. 6, Vashi Station N.G. Acharaya Marg, Complex, Mumbai –400703, Chembur, Mumbai - 400 071, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AIJPB5149A Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Prakash Jhunjhunwala,AR Respondent by : Shri Swapnil Choudhary, (Sr.DR) Date of Hearing 07.10.2025 Date of Pronoun…

DCIT(CC)-8(3), Mumbai vs. Girraj Kishor Agrawal, Mumbai

In the result, the grouds of appea raised by the revenue are

ITA 3769/MUM/2025[2011-12]Status: DisposedITAT Mumbai10 Nov 2025AY 2011-12

Bench: Shri Pawan Singh& Smt. Renu Jauhri(Physical Hearing)

Section 143(1)Section 143(3)Section 148Section 151Section 254(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SMT. RENU JAUHRI, ACCOUNTANT MEMBER (Physical hearing) DCIT(CC) – 8(3), Mumbai Girraj Kishor Agrawal Room No. 661, 6th Floor, Aayakar Vs 1601/1602 Green Acre, Lokhandwala Bhavan, Maharshi Karve Road, Complex, Andheri (West), Mumbai – 400020. Mumbai-400053. [PAN: AABPA4928N] Appellant / Revenue Respondent / Assessee C.O. No. 215/MUM/2025 (AY: 2011-12) (Arising out of ITA No. 3769/Mum/2025) Girraj Kishor Agrawal DCIT (CC) – 8(3), Mumbai Room No. 661, 6th Floor, Aayakar 1601/1602 Green Acre, Likhandwala Vs Complex, An…

Pr. CIT v. Sanjaykumar Damjibhai Gangani (178 Taxmann.com 276) — Cited in 4 Judgments | BharatTax