Pradeep Amrutlal Runwal v. Tax Recovery Officer

47 Taxmann.com 293Income Tax Appellate Tribunal2014#2529 most cited

What is Pradeep Amrutlal Runwal v. Tax Recovery Officer authority for?

Additions to income cannot be made solely on the basis of loose papers or notings found during a search in the premises of a third party, especially when there is no corroborative evidence to suggest that the assessee actually received the amounts or made payments.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Pradeep Amrutlal Runwal · ITAT · section 132 · section 69A · loose papers · notings · third party premises · corroborative evidence · addition without evidence · search proceedings

Also reported as

149 ITD 548

Sections most often in play

Section 69ASection 153CSection 147Section 69CSection 143(3)Section 132Section 292CSection 132(4)

Issues it is cited on

section 132(4a)(i)section 292c(1)(i)hundi transactionsection 292c(1)section 23(3)section 202section 23(4)section 10(2)(xv)mis-reporting of incomewarrant of authorisationsection 115baaloose papers

Judgments citing Pradeep Amrutlal Runwal v. Tax Recovery Officer

Rajeshwer Yadav, Uttar Padesh vs. DCIT Central Circle, Uttar Pradesh

In the result, both the appeal filed by the Assessee stands allowed

ITA 1909/DEL/2022[2017-18]Status: DisposedITAT Delhi11 Apr 2023AY 2017-18

Bench: Shri N.K. Choudhry & Dr. Brr Kumar

For Appellant: Sh. Gaurav Jain, Ld. AdvFor Respondent: Sh. T. Kipgen, Ld. CIT/DR
Section 115BSection 132Section 153ASection 250(6)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DLEHI BEFORE SHRI N.K. CHOUDHRY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER ITA Nos. 1909 & 1910/Del/2022 Assessment Years: 2017-18 & 2018-19 Rajeshwar Singh Yadav, VersuS DCIT, Central Circle, O-6, Lawyers Colony, Bye Ghaziabad. Pass road, Agra. PAN: AEOPS8185E (Appellant) (Respondent) Appellant by : Sh. Gaurav Jain, Ld. Adv. Ms. Shweta Bansal, Ld. CA Sh. Sudarshan Roy, Ld. Adv Respondent by : Sh. T. Kipgen, Ld. CIT/DR Date of hearing: 16.01.2023 Date of order : 11.04.2023 ORDER PER N.K. CHOUDHRY, J.M. These appeals have been preferred…

Rakesh Kumar Bansal, Gujrat vs. DCIT, Central Cercle, Ghaziabad

In the result, both the appeals of the assessees are partly allowed

ITA 2516/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Feb 2023AY 2015-16

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2515/Del/2022 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Geeta Bansal Dcit Ch. No. 206-207, Vs. Central Circle Ansal Satyam Rdc, Ghaziabad. Rajnagar, Ghaziabad, Uttar Pradesh 201002 Pan No. Aispb9075G अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2516/Del/2022 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Rakesh Kumar Bansal Dcit Ch. No. 206-207, Vs. Central Circle Ansal Satyam Rdc, Ghaziabad. Rajnagar, Ghaziabad, Uttar Pradesh 201002 Pan No. Abwpb1370M अपीलाथ" Appellant ""यथ"/Respondent

Section 127Section 132Section 143(2)Section 153Section 153CSection 292CSection 69

…T Vs. Anil Khandelwal [ITA No. 247 & 248/2015 dated 21.04.2015]; 2. PCIT(Central)-II Vs. Umesh Ishrani [108 Taxmann.com 437] (Bom.); 3. Brijbhushan Singhal Vs. ACIT [ITA No. 1415 to 1417/Del/2018 dated 07.02.2018 ITAT (Del.)]; 4. Pradeep Amrit Lal Vs. TRO [149 ITD 548] (Pune). 11. The Ld. Counsel further submits that the electronic evidence cannot be accepted in the absence of any corroborative evidence on record and certificate in terms of section 65B(4) of the Indian Evidence 8 I.T.A.Nos.2515 & 2516/Del/2022 Act, 1872. The assessment made by the AO on the foundation of such non-est material is devoid of a…

Geeta Bansal, Gujrat vs. DCIT, Central Circle, Ghaziabad

In the result, both the appeals of the assessees are partly allowed

ITA 2515/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Feb 2023AY 2015-16

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2515/Del/2022 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Geeta Bansal Dcit Ch. No. 206-207, Vs. Central Circle Ansal Satyam Rdc, Ghaziabad. Rajnagar, Ghaziabad, Uttar Pradesh 201002 Pan No. Aispb9075G अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2516/Del/2022 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Rakesh Kumar Bansal Dcit Ch. No. 206-207, Vs. Central Circle Ansal Satyam Rdc, Ghaziabad. Rajnagar, Ghaziabad, Uttar Pradesh 201002 Pan No. Abwpb1370M अपीलाथ" Appellant ""यथ"/Respondent

Section 127Section 132Section 143(2)Section 153Section 153CSection 292CSection 69

…T Vs. Anil Khandelwal [ITA No. 247 & 248/2015 dated 21.04.2015]; 2. PCIT(Central)-II Vs. Umesh Ishrani [108 Taxmann.com 437] (Bom.); 3. Brijbhushan Singhal Vs. ACIT [ITA No. 1415 to 1417/Del/2018 dated 07.02.2018 ITAT (Del.)]; 4. Pradeep Amrit Lal Vs. TRO [149 ITD 548] (Pune). 11. The Ld. Counsel further submits that the electronic evidence cannot be accepted in the absence of any corroborative evidence on record and certificate in terms of section 65B(4) of the Indian Evidence 8 I.T.A.Nos.2515 & 2516/Del/2022 Act, 1872. The assessment made by the AO on the foundation of such non-est material is devoid of a…

Shri Kanjibhai Tapubhai Patel, Jamnagar vs. The ITO Ward-3(2), Jamnagar

In the result, the appeal of the assessee is allowed

ITA 105/RJT/2021[2011-12]Status: DisposedITAT Rajkot25 Jan 2023AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 103 To 105/Rjt/2021 ("नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12) Shri Kanjibhai Tapubhai The Income Tax Officer बनाम/ Patel Ward 3(2), Jamnagar Vs. Plot No.3990, Gidc, Phase-Iii, Dared, Jamnagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Actpp6152H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr. D.R. Respondent By : सुनवाई क" तार"ख / Date Of 01/11/2022 Hearing घोषणा क" तार"ख /Date Of 25/01/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: This Bunch Of Three Appeals At The Instance Of The Assessee Are Directed Against The Orders Dated 28.07.2021 (For A.Ys. 2008-09 & 2011-12) & 27.07.2021 (For A.Y. 2010-11) Passed By The National Faceless Appeal Centre

For Appellant: Shri Chetan Agarwal, A.R
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 103 to 105/Rjt/2021 ("नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12) Shri Kanjibhai Tapubhai The Income Tax Officer बनाम/ Patel Ward 3(2), Jamnagar Vs. Plot No.3990, GIDC, Phase-III, Dared, Jamnagar "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACTPP6152H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr. D.R. R…

Shri Kanjibhai Tapubhai Patel, Jamnagar vs. The ITO Ward-3(2), Jamnagar

In the result, the appeal of the assessee is allowed

ITA 104/RJT/2021[2010-11]Status: DisposedITAT Rajkot25 Jan 2023AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 103 To 105/Rjt/2021 ("नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12) Shri Kanjibhai Tapubhai The Income Tax Officer बनाम/ Patel Ward 3(2), Jamnagar Vs. Plot No.3990, Gidc, Phase-Iii, Dared, Jamnagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Actpp6152H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr. D.R. Respondent By : सुनवाई क" तार"ख / Date Of 01/11/2022 Hearing घोषणा क" तार"ख /Date Of 25/01/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: This Bunch Of Three Appeals At The Instance Of The Assessee Are Directed Against The Orders Dated 28.07.2021 (For A.Ys. 2008-09 & 2011-12) & 27.07.2021 (For A.Y. 2010-11) Passed By The National Faceless Appeal Centre

For Appellant: Shri Chetan Agarwal, A.R
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 103 to 105/Rjt/2021 ("नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12) Shri Kanjibhai Tapubhai The Income Tax Officer बनाम/ Patel Ward 3(2), Jamnagar Vs. Plot No.3990, GIDC, Phase-III, Dared, Jamnagar "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACTPP6152H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr. D.R. R…

Shri Kanjibhai Tapubhai Patel, Jamnagar vs. The ITO Ward-3(2), Jamnagar

In the result, the appeal of the assessee is allowed

ITA 103/RJT/2021[2008-09]Status: DisposedITAT Rajkot25 Jan 2023AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 103 To 105/Rjt/2021 ("नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12) Shri Kanjibhai Tapubhai The Income Tax Officer बनाम/ Patel Ward 3(2), Jamnagar Vs. Plot No.3990, Gidc, Phase-Iii, Dared, Jamnagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Actpp6152H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr. D.R. Respondent By : सुनवाई क" तार"ख / Date Of 01/11/2022 Hearing घोषणा क" तार"ख /Date Of 25/01/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: This Bunch Of Three Appeals At The Instance Of The Assessee Are Directed Against The Orders Dated 28.07.2021 (For A.Ys. 2008-09 & 2011-12) & 27.07.2021 (For A.Y. 2010-11) Passed By The National Faceless Appeal Centre

For Appellant: Shri Chetan Agarwal, A.R
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 103 to 105/Rjt/2021 ("नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12) Shri Kanjibhai Tapubhai The Income Tax Officer बनाम/ Patel Ward 3(2), Jamnagar Vs. Plot No.3990, GIDC, Phase-III, Dared, Jamnagar "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACTPP6152H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr. D.R. R…

Shri Mukeshkumar Vrajlal Akbari, Jamnagar vs. The ITO, Ward-3(1), Jamngar, Jamnagar

In the result, the appeal of the assessee is allowed

ITA 55/RJT/2021[2011-12]Status: DisposedITAT Rajkot21 Sept 2022AY 2011-12
For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 54 & 55/Rjt/2021 Assessment Years 2010-11 & 2011-12 Shri Mukeshkumar Vrajlal The ITO, Akbari, Block 402, Royal Ward-3(1), Tower, Opp. Pranami Vs Jamnagar School, Jamnagar, (Respondent) PAN: ADXPA6108R (Appellant) Assessee by: Shri Chetan Agarwal, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 07-07-2022 Date of pronouncement : 21-09-2022 आदेश/ORDER PER BENCH:- ITA No. 55/Rjt/2021 Assessment Year 2011-12 This is an appeal filed by…

Shri Mukeshkumar Vrajlal Akbari, Jamnagar vs. The ITO, Ward-3(1), Jamngar, Jamnagar

In the result, the appeal of the assessee is allowed

ITA 54/RJT/2021[2010-11]Status: DisposedITAT Rajkot21 Sept 2022AY 2010-11
For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 54 & 55/Rjt/2021 Assessment Years 2010-11 & 2011-12 Shri Mukeshkumar Vrajlal The ITO, Akbari, Block 402, Royal Ward-3(1), Tower, Opp. Pranami Vs Jamnagar School, Jamnagar, (Respondent) PAN: ADXPA6108R (Appellant) Assessee by: Shri Chetan Agarwal, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 07-07-2022 Date of pronouncement : 21-09-2022 आदेश/ORDER PER BENCH:- ITA No. 55/Rjt/2021 Assessment Year 2011-12 This is an appeal filed by…

Deputy Commissioner of Income-Tax vs. Shri Mansukh T. Timbadia, Raigad

In the result, appeal of assessee is allowed and the appeal of Revenue is dismissed

ITA 72/PUN/2016[2008-09]Status: DisposedITAT Pune22 Jul 2022AY 2008-09

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Smt. Hiral SejpalFor Respondent: Shri Sardar Singh Meena
Section 143(1)Section 143(2)Section 147Section 148Section 292B

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1713/PUN/2015 निर्ाारण वर्ा / Assessment Year : 2008-09 Mansukh Timbadia, Manitej, Plot No. 3, Road No. 7, Sector – 1, New Panvel, Raigad – 410206 PAN : AAPPT1888C .......अपीलार्थी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Panvel Circle, Circle ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No.72/PUN/2016 निर्ाारण वर्ा / Assessment Year : 2008-09 Dy. Commissioner of Income T…

Mansukh Timbadia, Raigad vs. Assistant Commissioner of Income-Tax

In the result, appeal of assessee is allowed and the appeal of Revenue is dismissed

ITA 1713/PUN/2015[2008-09]Status: DisposedITAT Pune22 Jul 2022AY 2008-09

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Smt. Hiral SejpalFor Respondent: Shri Sardar Singh Meena
Section 143(1)Section 143(2)Section 147Section 148Section 292B

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1713/PUN/2015 निर्ाारण वर्ा / Assessment Year : 2008-09 Mansukh Timbadia, Manitej, Plot No. 3, Road No. 7, Sector – 1, New Panvel, Raigad – 410206 PAN : AAPPT1888C .......अपीलार्थी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Panvel Circle, Circle ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No.72/PUN/2016 निर्ाारण वर्ा / Assessment Year : 2008-09 Dy. Commissioner of Income T…

The ACIT Central-1, Indore vs. M/S Goyal Developers, Indore

ITA 52/IND/2021[2011-12]Status: HeardITAT Indore17 Jan 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 132(1)Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.51& 52/Ind/2021 Assessment Year: 2010-11 and 2011-12 ACIT, Central-1, Indore : Appellant V/s M/s. Goyal Developers Indore PAN:AAFFG5813Q : Respondent CO No.27 & 28/Ind/2021 (Arising out ITA No.51 & 52/Ind/2021) Assessment Year: 2010-11 and 2011-12 M/s. Goyal Developers Indore PAN:AAFFG5813Q : Appellant V/s ACIT, Central-1, Indore : Respondent M/s. Goyal Developers ITA No.51/Ind/2021 & others Appell…

The ACIT Central-1, Indore vs. M/S Goyal Developers, Indore

ITA 51/IND/2021[2010-11]Status: HeardITAT Indore17 Jan 2022AY 2010-11

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 132(1)Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.51& 52/Ind/2021 Assessment Year: 2010-11 and 2011-12 ACIT, Central-1, Indore : Appellant V/s M/s. Goyal Developers Indore PAN:AAFFG5813Q : Respondent CO No.27 & 28/Ind/2021 (Arising out ITA No.51 & 52/Ind/2021) Assessment Year: 2010-11 and 2011-12 M/s. Goyal Developers Indore PAN:AAFFG5813Q : Appellant V/s ACIT, Central-1, Indore : Respondent M/s. Goyal Developers ITA No.51/Ind/2021 & others Appell…

Deputy Commissioner of Income Tax Central Circle-3, Thane vs. Sonam Builders, Mumbai

In the result appeal filed by the revenue is hereby dismissed

ITA 2926/MUM/2019[2013-14]Status: DisposedITAT Mumbai21 Apr 2021AY 2013-14

Bench: Shri Shamim Yahya & Shri Amarjit Singhआयकर अपील सं/ I.T.A. No.2926/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2013-14) बिधम/ Dcit, Cc-3 M/S. Sonam Builders Shanti Niwas, 1St Floor Room No.10, A-Wing, Vs. 6Th Floor, Ashar I.T.Park New Golden Road No.16-Z, Wagle Nest Phase Xiii, 100 Industrial Estate, Thane(W) Ft.Road, Opp. Hanuman Mandir, Bhayander(E), Dist.Thane-401 105 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacfs3498J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Purushottam Tripuri,Cit-Dr Assessee By: Shri Vimal Punmiya, Ar सुनवाई की तारीख / Date Of Hearing: 23/02/2021 घोषणा की तारीख /Date Of Pronouncement: 21/04/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 28/02/2019 Passed By The Commissioner Of Income Tax (Appeals) -11, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2013- 14. 2. The Revenue Has Raised The Following Grounds: - 1. "On The Facts & Circumstances Of The Case & In Law Cit(A) Erred In Deleting The Addition Of Rs.8,17,50/- Made On Account Of Unaccounted Sales Of Car Parking Area, Not Included In The Sale Of Agreements Of The Flats. A.Y.2013-14 Ii) On The Facts & Circumstances Of The Case & In Law Cit(A) Erred In Deleting The Addition Of Rs.,50,000/- Made On Account Of Unaccounted Income On F.S.I Sale, Without Appreciating The Fact, That The Assessee Has Failed To Prove, The Sale Consideration Mentioned In The Seized Unsigned Agreement Is Not True.

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Purushottam Tripuri,CIT-DR
Section 132Section 143(3)Section 145Section 80GSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं/ I.T.A. No.2926/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2013-14) बिधम/ DCIT, CC-3 M/s. Sonam Builders Shanti Niwas, 1st Floor Room No.10, A-Wing, Vs. 6th Floor, Ashar I.T.Park New Golden Road No.16-Z, Wagle Nest Phase XIII, 100 Industrial Estate, Thane(W) Ft.Road, Opp. Hanuman Mandir, Bhayander(E), Dist.Thane-401 105 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACFS3498J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri Purushottam Tripuri,CIT-DR A…

JCIT (OSD) 8(1)(1), Mumbai vs. Shri Sanjay Parmar, Mumbai

In the result revenues appeal stands dismissed

ITA 3534/MUM/2019[2014-15]Status: DisposedITAT Mumbai30 Mar 2021AY 2014-15

Bench: Shri Shamim Yahya & Shri Amarjit Singhjcit(Osd)-8(1)(1), M/S Sanjay V. Parmar, Room No. 625, 6Th Floor, 3,2 Ooranwala Mansion, Aayakar Bhavan, M.K. Road, Dr. B.A. Road, Parel, Mumbai-400020. Mumbai-400012. Vs Pan: Aaacs6498M Appellant Respondent C.O. No.61/Mum/2020 (Assessment Year 2014-15) M/S Sanjay V. Parmar, Jcit(Osd)-8(1)(1), Room No. 625, 6Th Floor, 3,2 Ooranwala Mansion, Dr. B.A. Road, Parel, Aayakar Bhavan, M.K. Road, Mumbai-400012. Mumbai-400020. Vs Pan: Aaacs6498M Appellant Respondent : Shri T.S. Khalsa (Dr) Appellant By Revenue By : Shri Prakash Jhunjhunwala (Ar) Date Of Hearing : 22.02.2021 Date Of Pronouncement : 30.03.2021 Order

For Respondent: Shri T.S. Khalsa (DR)
Section 142(1)Section 69B

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER JCIT(OSD)-8(1)(1), M/s Sanjay V. Parmar, Room No. 625, 6th Floor, 3,2 Ooranwala Mansion, Aayakar Bhavan, M.K. Road, Dr. B.A. Road, Parel, Mumbai-400020. Mumbai-400012. Vs PAN: AAACS6498M Appellant Respondent C.O. No.61/Mum/2020 (Assessment Year 2014-15) M/s Sanjay V. Parmar, JCIT(OSD)-8(1)(1), Room No. 625, 6th Floor, 3,2 Ooranwala Mansion, Dr. B.A. Road, Parel, Aayakar Bhavan, M.K. Road, Mumbai-400012. Mumbai-400020. Vs PAN: AAACS6498M Appellant Respondent : Shri T.S. Khal…

DCIT 4(1)(2), Mumbai vs. Ahinsa Infrastucture & Developers Ltd, Mumbai

ITA 3735/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Jun 2019AY 2011-12

Bench: Sandeep Gosain, Jm & Shri G. Manjunatha Dy. Cit, Circle – 4(1) Vs. M/S. Ahinsa Infrastructure & Aayakar Bhavan Developers Ltd., M.K.Road, 60, Muljijetha Building 3Rd Floor, 185/187, Princess Mumbai – 400 020 Street, Mumbai – 400 001 Pan/Gir No. Aadca3891R (Appellant) .. (Respondent) & Co No.282/Mum/2018 (Arising Out Of Ita No.3735/Mum/2017 (Assessment Year: 2011-12) M/S. Ahinsa Infrastructure & Vs. Dy. Cit, Circle – 4(1) Developers Ltd., Aayakar Bhavan 60, Muljijetha Building M.K.Road, 3Rd Floor, 185/187, Princess Mumbai – 400 020 Street, Mumbai – 400 001 Pan/Gir No. Aadca3891R (Appellant) .. (Respondent)

Section 143(1)Section 143(3)

…ted 23 January, 2013 (Mumbai-Trib)], Amarjit Singh Bakshi [HUF] v/s. ACIT [(2003) 263 ITR (AT) 75 (Del) (TM)], S.K. Gupta v/s. Dy. CIT-[(1999)63 TTJ (Del) 532], Vijaybhai H. Shah v/s. Dy. CIT - [(2006) 6 SOT 75 (Ahd)], PradeepAmrutlalRunwal v/s. TRO - [(2014) 149 ITD 548 (Pune)], {ACIT v/s. LataMangekshkar - [(1974) 97 ITR 696(Bom)] relied on} unsigned documents is inadmissible documents. In this view of the matter itself the addition made on the basis of such documents deserve to be deleted. c) Further , Loose papers found not from the main office of the Appellant, but from the back office. The papers are titled…

Shri Rajeev Sharma, Bhopal vs. The DCIT Central-II, Bhopal

In the result the appeals of the assessee are disposed off as

ITA 430/IND/2017[2013-14]Status: DisposedITAT Indore15 Feb 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 153ASection 17(2)(iii)Section 2(22)(e)Section 234BSection 69

…Sanjay Kumar Sinha,Anjana Sinha, Rajiv Sharma & Manju Sharma IT(SS)No.150 to 170/Ind/2017 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER IT(SS) No.150 to 155/Ind/2017 & ITA No.428/Ind/2017 Assessment Years 2007-08 to 2013-14 Sanjay Kumar Sinha, DCIT (Central)-II, B-77, Alkapuri, Vs. Bhopal Bhopal (Appellant) (Respondent ) PAN No.ANLPS8307G IT(SS) No.156 to 161/Ind/2017 ITA No.429/Ind/2017 Assessment Years 2007-08 to 2013-14 Anjana Sinha, DCIT (Central)-II, B-77, Alkapuri,…

Smt Anjana Sinha, Bhopal vs. The DCIT Central-II, Bhopal

In the result the appeals of the assessee are disposed off as

ITA 429/IND/2017[2013-14]Status: DisposedITAT Indore15 Feb 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 153ASection 17(2)(iii)Section 2(22)(e)Section 234BSection 69

…Sanjay Kumar Sinha,Anjana Sinha, Rajiv Sharma & Manju Sharma IT(SS)No.150 to 170/Ind/2017 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER IT(SS) No.150 to 155/Ind/2017 & ITA No.428/Ind/2017 Assessment Years 2007-08 to 2013-14 Sanjay Kumar Sinha, DCIT (Central)-II, B-77, Alkapuri, Vs. Bhopal Bhopal (Appellant) (Respondent ) PAN No.ANLPS8307G IT(SS) No.156 to 161/Ind/2017 ITA No.429/Ind/2017 Assessment Years 2007-08 to 2013-14 Anjana Sinha, DCIT (Central)-II, B-77, Alkapuri,…

Shri Sanjay Kumar Sinha, Bhopal vs. The DCIT Central-II, Bhopal

In the result the appeals of the assessee are disposed off as

ITA 428/IND/2017[2013-14]Status: DisposedITAT Indore15 Feb 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 153ASection 17(2)(iii)Section 2(22)(e)Section 234BSection 69

…Sanjay Kumar Sinha,Anjana Sinha, Rajiv Sharma & Manju Sharma IT(SS)No.150 to 170/Ind/2017 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER IT(SS) No.150 to 155/Ind/2017 & ITA No.428/Ind/2017 Assessment Years 2007-08 to 2013-14 Sanjay Kumar Sinha, DCIT (Central)-II, B-77, Alkapuri, Vs. Bhopal Bhopal (Appellant) (Respondent ) PAN No.ANLPS8307G IT(SS) No.156 to 161/Ind/2017 ITA No.429/Ind/2017 Assessment Years 2007-08 to 2013-14 Anjana Sinha, DCIT (Central)-II, B-77, Alkapuri,…

Smt. Manju Sharma, Bhopal vs. The DCIT Central-II, Bhopal

In the result the appeals of the assessee are disposed off as

ITA 427/IND/2017[2013-14]Status: DisposedITAT Indore15 Feb 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 153ASection 17(2)(iii)Section 2(22)(e)Section 234BSection 69

…Sanjay Kumar Sinha,Anjana Sinha, Rajiv Sharma & Manju Sharma IT(SS)No.150 to 170/Ind/2017 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER IT(SS) No.150 to 155/Ind/2017 & ITA No.428/Ind/2017 Assessment Years 2007-08 to 2013-14 Sanjay Kumar Sinha, DCIT (Central)-II, B-77, Alkapuri, Vs. Bhopal Bhopal (Appellant) (Respondent ) PAN No.ANLPS8307G IT(SS) No.156 to 161/Ind/2017 ITA No.429/Ind/2017 Assessment Years 2007-08 to 2013-14 Anjana Sinha, DCIT (Central)-II, B-77, Alkapuri,…

Uma Singal, New Delhi vs. ACIT, Centrl Circle-3, New Delhi

ITA 1484/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Dec 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1415 to 1417/Del/2018 (Assessment Year: 2013-14 to 2015-16) Shri Brij Bhushan Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1483 & 1484/Del/2018 (Assessment Year: 2013-14, and 2014-15) Mrs. Uma Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1479 to 1481/Del/2018 (Assessment Year: 2013-14 to 2015-16) Mrs. Ritu Si…