Pr. Commissioner of Income Tax, Central v. Bhupendra Chmpaklal Dalal

160 Taxmann.com 645High Court2024#16870 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 68 Section 133(6)Section 147 Section 143(3)Section 144B Section 148 Section 10(23FB)Section 115BBE

Issues it is cited on

accommodation entry genuineness of the transaction section 133(6)unexplained cash credit reassessment proceedings section 68 section 147 company section 14 nfac person document

Judgments citing Pr. Commissioner of Income Tax, Central v. Bhupendra Chmpaklal Dalal

Y P Steel Exim Private Limited, Mumbai vs. DCIT Circle 1, Mumbai

In the result, grounds of appeal raised by assessee are allowed

ITA 4306/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Nov 2025AY 2018-19

Bench: Shri Pawan Singh& Smt Renu Jauhri(Physical Hearing) Y P Steel Exim Private Limited Dcit, Circle -1, Mumbai, 5 2N Floor Nanuram Dr. Ambedkar Vs Mohan Plaza Kalyan, Road, Kalyan West, Kalyan- Kalyan-Dombivali, Dombivali, Maharashtra – 421301. Maharashtra - 421301. [Pan: Aaacy5906A] Appellant / Assessee Respondent / Revenue

Section 115BSection 143(3)Section 234ASection 234BSection 254(1)Section 270ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SMT RENU JAUHRI, ACCOUNTANT MEMBER (Physical hearing) Y P Steel Exim Private Limited DCIT, Circle -1, Mumbai, 5 2N Floor Nanuram Dr. Ambedkar Vs Mohan Plaza Kalyan, Road, Kalyan West, Kalyan- Kalyan-Dombivali, Dombivali, Maharashtra – 421301. Maharashtra - 421301. [PAN: AAACY5906A] Appellant / Assessee Respondent / Revenue Assessee by Shri Dhaval Shah, Advocate & Shri Pravesh Advani, CA Revenue by Shri Arun Kanti Datta, CIT - DR Date of Institution 30.06.2025 Date of hearing 25.09.2025 Date of pronouncement 10.11.202…

Paalar Shoes Pvt. Ltd., Chennai vs. ACIT, Central Circle-1(1), Chennai

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

ITA 1640/CHNY/2025[2019-20]Status: DisposedITAT Chennai28 Aug 2025AY 2019-20

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1640/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 Paalar Shoes Private Limited, Vs. The Assistant Commissioner Of No. 151/4, Mount Poonamalee Road, Income Tax, Ramapuram, Chennai 600 089. Central Circle 1(1), Chennai. [Pan:Aaecp6556B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Anand, Advocate ""थ" की ओर से/Respondent By : Shri N. Rajakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.08.2025 घोषणा की तारीख /Date Of Pronouncement : 28.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 15.05.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 18, Chennai, For The Assessment Year 2019-20. 2. The Assessee Raised 4 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In Confirming The Addition Made By The Assessing Officer Under Section 36(1)(Va) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri N. Rajakumar, Addl. CIT

Section 147Section 36(1)(va)

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.1640/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 Paalar Shoes Private Limited, Vs. The Assistant Commissioner of No. 151/4, Mount Poonamalee Road, Income Tax, Ramapuram, Chennai 600 089. Central Circle 1(1), Chennai. [PAN:AAECP6556B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri D. Anand, Advocate ""थ" क…

Income Tax Officer 41(3)(1), Mumbai, Kautilya Bhavan vs. Bhagwati Prasad N Rungta, India

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

ITA 1574/MUM/2024[2015-16]Status: DisposedITAT Mumbai22 Jan 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Mrs. Renu Jauhriassessment Year: 2015-16

For Appellant: Shri Madhur Agarwal, Ld. A.R. &For Respondent: Shri Laxmi Kant, Ld. Sr. D.R

Section 131Section 142(1)Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND MRS. RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year: 2015-16 Income Tax Officer 41(3)(1), Mr. Bhagwati Prasad N Room No.753, 7th Floor, Rungta, Kautilya Bhavan, G Block, 5-208, Pawan Baug, Vs. Bandra Kurla Complex, Near Chincholi Pathak, Bandra East, Mumbai Malad (West), Mumbai, Maharashtra – 400051 Maharashtra – 400 051 PAN: AAIPR7948C (Appellant) (Respondent) Present for: Assessee by : Shri Madhur Agarwal, Ld. A.R. & Shri Fenil Bhatt, Ld. A.R. Revenue by : Shri Laxmi Kant, Ld. Sr. D.R.…

Jet Infraventure Limited, Mumbai vs. ITO Ward-12(3)(1), Mumbai

In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for stati...

ITA 2337/MUM/2024[2013-14]Status: DisposedITAT Mumbai27 Aug 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Ms. Rajeshwari Menon, Sr. DRFor Respondent: Mr. Gunjan H Kakkad

Section 133(6)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos. 1020, 2337/MUM/2024 Assessment Year: 2013-14 Jet Infraventure Ltd. Addl./Joint/Dy./Asst. CIT Office No. 1, 1st floor, E Wing MUM-W-(443)(91), Nandanvan Apartment, Kandivali Vs. ITO Ward 12(3)(1), Link Road, Kandivali (W), Aayakar Bhavan, Mumbai-400067. Mumbai. PAN NO. AAACJ 9982 B Appellant Respondent : Mr. Gunjan H Kakkad Assessee by : Ms. Rajeshwari Menon, Sr. DR Revenue by : 10/07/2024 Date of Hearing Date of pronouncement : 27/08/2024 ORDER PER…

Jet Infraventure Limited, Mumbai vs. ITO Ward-12(3)(1), Mumbai

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

ITA 1020/MUM/2024[2013-14]Status: DisposedITAT Mumbai27 Aug 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Gunjan H KakkadFor Respondent: Ms. Rajeshwari Menon, Sr. DR

Section 133(6)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos. 1020, 2337/MUM/2024 Assessment Year: 2013-14 Jet Infraventure Ltd. Office No. 1, 1st floor, E Wing Nandanvan Apartment, Kandivali Link Road, Kandivali (W), Mumbai-400067. PAN NO. AAACJ 9982 В Appellant Vs. Addl./Joint/Dy./Asst. CIT MUM-W-(443)(91), ITO Ward 12(3)(1), Aayakar Bhavan, Mumbai. Respondent Assessee by : Mr. Gunjan H Kakkad Revenue by : Ms. Rajeshwari Menon, Sr. DR Date of Hearing : 10/07/2024 Date of pronouncement : 27/08/2024 ORDER PER OM…