Pradeep Kumar Sharma v. DCIT

132 Taxmann.com 41Reported decision2021#12114 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 132 Section 143(2)Section 131 Section 132(4)Section 132(4A)Section 142(1)Section 143(3)Section 148

Issues it is cited on

section 181 section 114(e)percentage completion method section 131(1a)dumb documents section 132(4a)on-money section 292c loose papers section 132(1)documents seized unexplained expenditure

Judgments citing Pradeep Kumar Sharma v. DCIT

Indu Bala Porwal, Udaipur vs. Deputy Commissioner of Income Tax, Centre Circle-1, 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

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 173/Jodh/2023 Assessment Year: 2014-15 Indu Bala Porwal Vs. Deputy Commissioner of 84, Inside Kole Pole, Income Tax, Udaipur-313001. Central Circle-1, Udaipur. PAN/GIR No.: AEKPP3897E Appellant Respondent Sh. Prakul Khurana, Advocate, Appellant by Sh. Mukesh Soni, C.A. & Sh. Anil Jain, C.A. Sh. Sanjay Dhariwal, CIT-DR) Respondent by Date of Hearing 07/05/2025 18/06/2025 Date of Pronouncement ORDER PER: DR. S. SEETHALAKSHMI, J.M. The present appeal is…

Shree Balaji Realty, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, appeals for

ITA 877/PUN/2024[2019-2020]Status: DisposedITAT Pune07 Feb 2025AY 2019-2020

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.875 to 877/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Shree Balaji Realty Vs. ACIT, Central Circle 2(3), Pune San Mahu Complex, Office N5, Bund Garden Road, Opp. Poona Club, Pune - 411001 PAN: ABWFS3661A (Appellant) (Respondent) Assessee by Department by Shri Neelesh Khandelwal S/Shri Amol Kharnar CIT-DR & Ramnath P. Murkunde Date of hearing 12-11-2024 Date of pronouncement 07-02-2025 ORDER PER BENCH : The above three appeals filed by the assessee are directed aga…

Shree Balaji Realty, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, appeals for

ITA 876/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH "A", PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.875 to 877/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Shree Balaji Realty Vs. ACIT, Central Circle 2(3), Pune San Mahu Complex, Office N5, Bund Garden Road, Opp. Poona Club, Pune - 411001 PAN: ABWFS3661A (Appellant) (Respondent) Assessee by Department by Shri Neelesh Khandelwal S/Shri Amol Kharnar CIT-DR & Ramnath P. Murkunde Date of hearing 12-11-2024 Date of pronouncement 07-02-2025 ORDER PER BENCH : The above three appeals filed by the assessee are directed aga…

Shree Balaji Realty, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, appeals for assessment years 2017-18 and 2018-19 are allowed and the appeal for assessment year 2019-20 is partly allowed

ITA 875/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Kharnar CIT-DR &

Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.875 to 877/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Shree Balaji Realty ACIT, San Mahu Complex, Office N5, Central Circle 2(3), Pune Vs. Bund Garden Road, Opp. Poona Club, Pune – 411001 PAN: ABWFS3661A (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : S/Shri Amol Kharnar CIT-DR & Ramnath P. Murkunde Date of hearing : 12-11-2024 Date of pronouncement : 07-02-2025 O R D E R PER BENCH : The above three appeals filed by the assessee…

Meenamani Ganga Builder LLP, Pune vs. Assistant Commissioner of Income Tax, Central Circle 2(3), Pune

In the result, all the three appeals filed by the assessee are partly allowed

ITA 872/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Amol Kharnar CIT-DR

Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.871 to 873/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Meenamani Ganga Builder LLP ACIT, San Mahu Complex, Office N5, Central Circle 2(3), Pune Vs. Bund Garden Road, Opp. Poona Club, Pune – 411001 PAN: AAUFM6455H (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : Shri Amol Kharnar CIT-DR Date of hearing : 12-11-2024 Date of pronouncement : 07-02-2025 O R D E R PER R. K. PANDA, VP : The above three appeals filed by the assessee are d…

Girish Narayan Bherwani, Khar West Mumbai vs. ITO It 1(1)(1), Scindia House Mumbai

In the result, the appeal of the assessee is allowed

ITA 3803/MUM/2023[2010-11]Status: DisposedITAT Mumbai06 May 2024AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amarjit Singh, Girish Narayan Bherwani Vs. Income Tax Officer (It)–1(1)(1) 11, 2Nd Floor, Sudhama Sadan Rom No. 114, 1St Floor 3Rd Road, Khar West 400052 Scindia House, Ballard Estate Pier, Mumbai 400038 Pan/Gir No. : Anwpb5554B Appellant .. Respondent

For Appellant: Shri Nishant RuparelFor Respondent: Shri Krishna Kumar, JCIT

Section 132(4)Section 143(3)Section 148Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER, Girish Narayan Bherwani Vs. Income Tax Officer (IT)–1(1)(1) 11, 2nd Floor, Sudhama Sadan Rom No. 114, 1st Floor 3rd Road, Khar West 400052 Scindia House, Ballard Estate Pier, Mumbai 400038 PAN/GIR No. : ANWPB5554B Appellant .. Respondent Appellant by : Shri Nishant Ruparel Respondent by : Shri Krishna Kumar, JCIT Date of Hearing 06.05.2024 Date of Pronouncement 06.05.2024 आदेश / O R D E R PER AMARJIT SINGH, AM: This appeal filed by the assessee is directed against the…

Dy/Asst. Commissioner of Income Tax, CC-2, Surat vs. M/S. Patel Madhavlal Maganlal & Co., Surat

In the result, all the appeal of the revenue is dismissed and the appeal of the assessee is partly allowed

ITA 202/SRT/2022[2020-21]Status: DisposedITAT Surat30 May 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 48 & 50/Srt/2022 (Ay: 2018-19 & 2019-20) (Hearing In Physical Court) Assistant Commissioner M/S Patel Madhavlal Maganlal & Co., Of Income Tax, 3/139, Parsi Sheri Navapura, Vs. Central Circle-2, Surat-395003. Surat. Pan: Aadfp 2740 F Appellant Respondednt

Section 127Section 131Section 132Section 153ASection 254(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT(SS)A No. 48 & 50/SRT/2022 (AY: 2018-19 & 2019-20) (Hearing in Physical Court) Assistant Commissioner M/s Patel Madhavlal Maganlal & Co., of Income Tax, 3/139, Parsi Sheri Navapura, Vs. Central Circle-2, Surat-395003. Surat. PAN: AADFP 2740 F APPELLANT RESPONDEDNT IT(SS)A No. 45/SRT/2022 (AY: 2019-20) M/s Patel Madhavlal Assistant Commissioner of Maganlal & Co., Income Tax, Vs. 3/139, Parsi Sheri Navapura, Central Circle-2, Surat-395003. Surat. PAN: AADFP 2740 F APPELLAN…

M/S. Patel Madhavlal Maganlal & Co., Surat vs. The DCIT, Central Circle-2, Surat

In the result, all the appeal of the revenue is dismissed and the appeal of the assessee is partly allowed

ITA 184/SRT/2022[2020-21]Status: DisposedITAT Surat30 May 2023AY 2020-21

Section 127Section 131Section 132Section 153ASection 254(1)Section 68