Principal Commissioner Income Tax, Central-2 v. Umesh Ishrani

108 Taxmann.com 437High Court2019#577 most cited

What is Principal Commissioner Income Tax, Central-2 v. Umesh Ishrani authority for?

An addition to income cannot be made solely based on entries in loose papers found during a search without conducting any independent inquiry or verification from the alleged seller or developer. Reliance solely on digital records without corroborative evidence is insufficient for an addition.

168

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2021 to 2026.

Also referred to as

Principal Commissioner Income Tax v. Umesh Ishrani · 108 Taxmann.com 437 · HC 2019 · loose papers · third party premises · unaccounted consideration · on-money · inquiry from seller · verification from developer · digital record · substantive addition

Sections most often in play

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

Issues it is cited on

extinguishment of rightshundi transactionsection 134section 23(3)section 158b(b)section 132(4a)dumb documentssection 158bb(1)protective assessmentfaceless assessment schemesubstantive assessmentsection 292c

Judgments citing Principal Commissioner Income Tax, Central-2 v. Umesh Ishrani

DCIT, Central Circle-6, Third Floor vs. Rama Shankar Khemka, Ganesh Bazar

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1005/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘A’: NEW DELHI. BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER DCIT vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, NatimaliVaranashi Delhi Uttar Pradesh 221001 (PAN: ADTPJ2728A) DCIT vs. PMK Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001 (PAN: AAECP8026G) DCIT vs. Rajesh Rani Khemka. Central Circle- 6 Cloth Market, Chandni Chowk, Delhi Delhi 110055 (PAN: AAFPK 7336N) DCIT vs. Rama Shankar Khemka. Central Circle- 6 4428, Ganesh Bazar, Delhi Cloth Mar…

DCIT, Central Circle-6, Third Floor vs. Rajesh Rani Khemka, Ganesh Bazar

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1004/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘A’: NEW DELHI. BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER DCIT vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, NatimaliVaranashi Delhi Uttar Pradesh 221001 (PAN: ADTPJ2728A) DCIT vs. PMK Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001 (PAN: AAECP8026G) DCIT vs. Rajesh Rani Khemka. Central Circle- 6 Cloth Market, Chandni Chowk, Delhi Delhi 110055 (PAN: AAFPK 7336N) DCIT vs. Rama Shankar Khemka. Central Circle- 6 4428, Ganesh Bazar, Delhi Cloth Mar…

DCIT, Central Circle-6, Income Tax Department vs. Payal Khemka, K

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1000/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘A’: NEW DELHI. BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER DCIT vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, NatimaliVaranashi Delhi Uttar Pradesh 221001 (PAN: ADTPJ2728A) DCIT vs. PMK Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001 (PAN: AAECP8026G) DCIT vs. Rajesh Rani Khemka. Central Circle- 6 Cloth Market, Chandni Chowk, Delhi Delhi 110055 (PAN: AAFPK 7336N) DCIT vs. Rama Shankar Khemka. Central Circle- 6 4428, Ganesh Bazar, Delhi Cloth Mar…

DCIT Circle 1 Nashik, Nashik vs. Shree Sai Properties, Nashik

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.987/PUN/2025 (Assessment Year : 2014-15) DCIT, Circle-1, M/s. Shree Sai Properties, Nashik 2 Nilayam Apartment, Opp. Vasant Market, Canada Corner, vs. Nashik - 422001 PAN : ABSFS3624H (Appellant) (Respondent) For Assessee : Shri Subodh Ratnaparkhi, CA For Revenue : Shri Amit Bobde, CIT Date of Hearing : 20.11.2025 Date of Pronouncement : 27.01.2026 ORDER PER DR.MANISH BORAD, AM This appeal at the instance of the Revenue for the Assessment Year 2014-15 is dir…

Deputy Commissioner of Income Tax, Central Circle-2, Nashik vs. Abhayraj Fattehraj Chordiya, C/O Laxmi Oil Mil

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1045/PUN/2024[2014-15]Status: DisposedITAT Pune19 Dec 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

For Appellant: Shri Jayant R BhattFor Respondent: Shri Amol Khairnar CIT-DR
Section 132Section 142(1)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2014-15 DCIT, Central Circle – 2, Abhayraj Fattehraj Chordiya Nashik C/o Laxmi Oil Mill Vs. Bhusawal Road, Jamner, Jalgaon – 424206 PAN: AAMPC0248E (Appellant) (Respondent) CO No.36/PUN/2024 Assessment Year : 2014-15 Abhayraj Fattehraj Chordiya DCIT, Central Circle – 2, C/o Laxmi Oil Mill Nashik Vs. Bhusawal Road, Jamner, Jalgaon – 424206 PAN: AAMPC0248E (Appellant) (Respondent) Assessee by : Shri Jayant R Bhatt Department by : Shri Amol Khairnar CIT-DR Da…

Amar Kumar Agarwal, Kolkata vs. D.C.I.T., CC - 4(3), Kolkata

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 2007/KOL/2025[2021-2022]Status: DisposedITAT Kolkata18 Dec 2025AY 2021-2022

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: S/shri Raja Sengupta &
Section 132Section 153ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM IT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025 (Assessment Year: 2017-18 to 2020-21, 2021-22) Amar Kumar Agarwal DCIT, CC 4(3) C/o M/s SalarpuriaJajodia& AaykarBhawanPoorva, CO.7, CR Avenue, 3 rd Floor, 110, Shantipally, E.M. Bypass, Vs. Kolkata-700072, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. ADDPA3301L ITA Nos. 1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025 (A.Y. : 2017-18, 2018-19, 2020-21, 2021-22, 2019-20) DCIT, CC 4(3) Amar Kumar Agarwal AaykarBhawanPoorva, C/o…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Amar Kumar Agarwal, Kolkata

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 1499/KOL/2025[2021-22]Status: DisposedITAT Kolkata18 Dec 2025AY 2021-22

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: S/shri Raja Sengupta &
Section 132Section 153ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM IT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025 (Assessment Year: 2017-18 to 2020-21, 2021-22) Amar Kumar Agarwal DCIT, CC 4(3) C/o M/s SalarpuriaJajodia& AaykarBhawanPoorva, CO.7, CR Avenue, 3 rd Floor, 110, Shantipally, E.M. Bypass, Vs. Kolkata-700072, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. ADDPA3301L ITA Nos. 1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025 (A.Y. : 2017-18, 2018-19, 2020-21, 2021-22, 2019-20) DCIT, CC 4(3) Amar Kumar Agarwal AaykarBhawanPoorva, C/o…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Amar Kumar Agarawal, Kolkata

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 1498/KOL/2025[2020-21]Status: DisposedITAT Kolkata18 Dec 2025AY 2020-21

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: S/shri Raja Sengupta &
Section 132Section 153ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM IT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025 (Assessment Year: 2017-18 to 2020-21, 2021-22) Amar Kumar Agarwal DCIT, CC 4(3) C/o M/s SalarpuriaJajodia& AaykarBhawanPoorva, CO.7, CR Avenue, 3 rd Floor, 110, Shantipally, E.M. Bypass, Vs. Kolkata-700072, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. ADDPA3301L ITA Nos. 1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025 (A.Y. : 2017-18, 2018-19, 2020-21, 2021-22, 2019-20) DCIT, CC 4(3) Amar Kumar Agarwal AaykarBhawanPoorva, C/o…

Deputy Commssioner of Income Tax, Central Circle-4(3), Kolkata vs. Amar Kumar Agarwal, Kolkata

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 1497/KOL/2025[2018-19]Status: DisposedITAT Kolkata18 Dec 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: S/shri Raja Sengupta &
Section 132Section 153ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM IT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025 (Assessment Year: 2017-18 to 2020-21, 2021-22) Amar Kumar Agarwal DCIT, CC 4(3) C/o M/s SalarpuriaJajodia& AaykarBhawanPoorva, CO.7, CR Avenue, 3 rd Floor, 110, Shantipally, E.M. Bypass, Vs. Kolkata-700072, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. ADDPA3301L ITA Nos. 1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025 (A.Y. : 2017-18, 2018-19, 2020-21, 2021-22, 2019-20) DCIT, CC 4(3) Amar Kumar Agarwal AaykarBhawanPoorva, C/o…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Amar Kumar Agarwal, Kolkata

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 1440/KOL/2025[2019-20]Status: DisposedITAT Kolkata18 Dec 2025AY 2019-20

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: S/shri Raja Sengupta &
Section 132Section 153ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM IT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025 (Assessment Year: 2017-18 to 2020-21, 2021-22) Amar Kumar Agarwal DCIT, CC 4(3) C/o M/s SalarpuriaJajodia& AaykarBhawanPoorva, CO.7, CR Avenue, 3 rd Floor, 110, Shantipally, E.M. Bypass, Vs. Kolkata-700072, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. ADDPA3301L ITA Nos. 1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025 (A.Y. : 2017-18, 2018-19, 2020-21, 2021-22, 2019-20) DCIT, CC 4(3) Amar Kumar Agarwal AaykarBhawanPoorva, C/o…

ACIT, CC, Agra vs. M/S. United Farm Product Private Limited, Agra

In the result, appeal preferred by the revenue is dismissed

ITA 299/AGR/2025[2022-23]Status: DisposedITAT Agra04 Dec 2025AY 2022-23

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhacit, Cc, Vs. M/S. United Farm Product Pvt. Ltd., 2/220, 2Nd Floor, Glory Plaza, Agra. Soor Sadan, M.G. Road, Agra – 282 002 (Agra) (Pan :Aaccu2505M) (Appellant) (Respondent) Assessee By : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, Ca Revenue By : Shri Arun Kumar Yadav, Cit Dr Date Of Hearing : 13.10.2025 Date Of Order : 04.12.2025 O R D E R Per S. Rifaur Rahman,Am: 1. This Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income-Tax (Appeals), Kanpur – 4 Dated 28.03.2025 For Assessment Year2022-23 Raising Following Grounds Of Appeal :- “L. Whether On Facts & Circumstances Of The Case & In Law. The Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition Of Rs.43,71,37,934/- On Account Of Unexplained Expenditure U/S 69C Of The Act Incurred For Construction Of Plant At Mewat, Haryana, Without Appreciating The Fact That The Assessee Company Itself Has Surrendered Amount Of Rs.41,40,35,700/- & Admitted To Take The Unexplained Expenditure At Rs.43,71,37,934/- Incurred In The 2 Construction Of Said Plant. Hence, The Addition Made By The Ao Is Based On Admittance By The Assessee, Which Is Corroborated By The Incriminating Material Found During The Course Of Search. 2. Whether On Facts & Circumstances Of The Case & In Law, Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition. Without Appreciating The Facts That The Assessing Officer Has Passed The Assessment Order After Thoroughly Examining & Analysing The Seized Material & Proper Appreciation Of Facts Of Unexplained Expenditure U/S 69C Of The Act.”

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ACIT, CC, vs. M/s. United Farm Product Pvt. Ltd., 2/220, 2nd Floor, Glory Plaza, Agra. Soor Sadan, M.G. Road, Agra – 282 002 (Agra) (PAN :AACCU2505M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, CA REVENUE BY : Shri Arun Kumar Yadav, CIT DR Date of Hearing : 13.10.2025 Date of Order : 04.12.2025 O R D E R PER S. RIFAUR RAHMAN,AM: 1. This appeal is filed by the Revenue against the order of ld. Commissioner of Income-tax (…

DCIT, Central Circle-8(1), Mumbai vs. Ei Resorts & Clubs Pvt Ltd, Mumbai

3213/Mum/2025

ITA 3926/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Oct 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPEALLATE TRIBUNAL ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3213/Mum/2025 2012-13 CO No.171/Mum/2025 2020-21 Arising out of 3926/Mum/2025 EI Resorts & Clubs Pvt Vs. DCIT, CC-8(1), Mumbai Ltd 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No. AAACS6845A (Appellant) .. (Respondent) ITA No. 3886/Mum/2025 & 3926/Mum/2025 (Assessment Year: 2012-13 & 2020-21) DCIT, CC-8(1), Vs. EI Resorts & Clubs Pvt Ltd Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 P…

DCIT, Central Circle-8(1), Mumbai vs. E I Resorts and Clubs Pvt Ltd, Mumbai

3213/Mum/2025

ITA 3886/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Oct 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPEALLATE TRIBUNAL ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3213/Mum/2025 2012-13 CO No.171/Mum/2025 2020-21 Arising out of 3926/Mum/2025 EI Resorts & Clubs Pvt Vs. DCIT, CC-8(1), Mumbai Ltd 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No. AAACS6845A (Appellant) .. (Respondent) ITA No. 3886/Mum/2025 & 3926/Mum/2025 (Assessment Year: 2012-13 & 2020-21) DCIT, CC-8(1), Vs. EI Resorts & Clubs Pvt Ltd Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 P…

Tarun Nandkumar Seksaria, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3239/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Oct 2025AY 2017-18
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3216/Mum/2025 3215/Mum/2025 3239/Mum/2025 A.Y 2015-16 2016-17 2017-18 Tarun Nandkumar Vs. DCIT, CC-8(1), Mumbai Seksaria 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. ABAPS5488D (Appellant) (Respondent) Assessee by Shri Madhur Agrawal, Adv. & Shri Pankaj Jain, CA Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 20/08/2025 Date of Pronouncement 28/10/2025 आदेश / ORDER PER BENCH: The present batch of appeals emanates from a s…

Ei Beneficiary Trust, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3230/Mum/2025

ITA 3236/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Oct 2025AY 2018-19
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3230/Mum/2025 2015-16 3231/Mum/2025 2021-22 Govind Corporation Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. AADFG2152N (Appellant) .. (Respondent) ITA No. A.Y 3234/Mum/2025 2016-17 3235/Mum/2025 2017-18 3236/Mum/2025 2018-19 El Beneficiary Trust Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. AAATE6602L (Appellant) (Respo…

Ei Beneficiary Trust, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3230/Mum/2025

ITA 3235/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Oct 2025AY 2017-18
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3230/Mum/2025 2015-16 3231/Mum/2025 2021-22 Govind Corporation Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. AADFG2152N (Appellant) .. (Respondent) ITA No. A.Y 3234/Mum/2025 2016-17 3235/Mum/2025 2017-18 3236/Mum/2025 2018-19 El Beneficiary Trust Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. AAATE6602L (Appellant) (Responden…

Ei Beneficary Trust, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3230/Mum/2025 Govind

ITA 3234/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Oct 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3230/Mum/2025 2015-16 3231/Mum/2025 2021-22 Govind Corporation Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No. AADFG2152N (Appellant) .. (Respondent) ITA No. A.Y 3234/Mum/2025 2016-17 3235/Mum/2025 2017-18 3236/Mum/2025 2018-19 EI Beneficary Trust Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No. AAATE6602L (Appellant) .. (Res…

Govind Corporation, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3230/Mum/2025

ITA 3231/MUM/2025[2021-22]Status: DisposedITAT Mumbai28 Oct 2025AY 2021-22
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC' BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3230/Mum/2025 3231/Mum/2025 A.Y 2015-16 2021-22 Govind Corporation Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. AADFG2152N (Appellant) .. (Respondent) ITA No. 3234/Mum/2025 3235/Mum/2025 3236/Mum/2025 A.Y 2016-17 2017-18 2018-19 El Beneficary Trust Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. AAATE6602L (Appellant) .. (Res…

Govind Corporation, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3230/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Oct 2025AY 2015-16
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER | ITA No. | A.Y | |----------------|-----------| | 3230/Mum/2025 | 2015-16 | | 3231/Mum/2025 | 2021-22 | | Govind Corporation | Vs. | DCIT, CC-8(1), Mumbai | | 4th Floor, 139, Seksaria | | Chambers, Nagindas | | Master Road, Fort | | Mumbai - 400 001 | | PAN/GIR No. AADFG2152N | | (Appellant) | .. | (Respondent) | | ITA No. | A.Y | |----------------|-----------| | 3234/Mum/2025 | 2016-17 | | 3235/Mum/2025 | 2017-18 | | 3236/Mum/2025 | 2018-19 | | El Benef…

Veda Real Estate Corporation Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3220/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Oct 2025AY 2012-13
Section 131Section 132Section 132(4)Section 134Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘J(SMC)’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3220/Mum/2025 A.Y 2012-13 Veda Real Estate Vs. DCIT, CC-8(1), Mumbai Corporation Private Limited 4th Floor, 139, Seksaria Chambers, Nagindas PAN/GIR No. AADCB8408M Master Road, Fort Mumbai - 400 001 (Appellant) (Respondent) Assessee by Shri Madhur Agrawal, Adv. & Shri Pankaj Jain, CA Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 19/08/2025 Date of Pronouncement 28/10/2025 आदेश / ORDER PER BENCH: The present batch of appeals emanates from a series of assessment…