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 366,421 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

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

ITA 3216/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Oct 2025AY 2015-16
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 Revenue by Shri Madhur Agrawal, Adv. & Shri Pankaj Jain, CA 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 emana…

Tarun Nandkumar Seksaria, Mumbai vs. DCIT Central Circle 8(1), Mumbai

ITA 3215/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Oct 2025AY 2016-17
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 / O R DER PER BENCH: The present batch of appeals ema…

Ei Resorts and Clubs Pvt Ltd, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3213/Mum/2025

ITA 3213/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Oct 2025AY 2012-13
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. A.Y 3213/Mum/2025 2012-13 CO No.171/Mum/2025 2020-21 Arising out of 3926/Mum/2025 El Resorts & Clubs Pvt Ltd 4th Floor, 139, Seksaria Chambers, Master Road, Fort Mumbai – 400 001 Vs. DCIT, CC-8(1), Mumbai (Appellant) PAN/GIR No. AAACS6845A .. (Respondent) ITA No. 3886/Mum/2025 & 3926/Mum/2025 (Assessment Year: 2012-13 & 2020-21) DCIT, CC-8(1), Mumbai Vs. El Resorts & Clubs Pvt Ltd 4th Floor, 139, Seksaria Chambers, Master Road, Fort Mumbai – 400 001 (Appellant) PAN…

DCIT, Central Circle-1(1), Kolkata vs. Rajesh Kumar Kedia, Kolkata

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

ITA 138/KOL/2025[2019-20]Status: DisposedITAT Kolkata17 Oct 2025AY 2019-20

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

For Appellant: S/Shri S.M Surana &For Respondent: Shri Sanat Kumar Raha, DR
Section 132(1)Section 132(4)Section 143(1)Section 147Section 148Section 148ASection 69A

…ed and unsigned printout found during the search and to corroborate the contents of the said printout to arrive at a definite conclusion that the assessee derives such alleged income. The Hon’ble High Court of Bombay in the case of PCIT vs Umesh Israni [2019] 108 Taxmann.com 437 held that, the entries of the loose papers which were seized were not corroborated with any other evidence on record and no enquiry or verification was made and thus, no additions can be made u/s. 69A of the Act. It can also be seen that the assessee made specific request to allow cross examination of the finance brokers. The AO has relie…

DCIT, Central Circle-1(1), Kolkata vs. Rajesh Kumar Kedia, Kolkata

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

ITA 137/KOL/2025[2016-17]Status: DisposedITAT Kolkata17 Oct 2025AY 2016-17

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

For Appellant: S/Shri S.M Surana &For Respondent: Shri Sanat Kumar Raha, DR
Section 132(1)Section 132(4)Section 143(1)Section 147Section 148Section 148ASection 69A

…ed and unsigned printout found during the search and to corroborate the contents of the said printout to arrive at a definite conclusion that the assessee derives such alleged income. The Hon’ble High Court of Bombay in the case of PCIT vs Umesh Israni [2019] 108 Taxmann.com 437 held that, the entries of the loose papers which were seized were not corroborated with any other evidence on record and no enquiry or verification was made and thus, no additions can be made u/s. 69A of the Act. It can also be seen that the assessee made specific request to allow cross examination of the finance brokers. The AO has relie…

DCIT, Central Circle-8(1), Mumbai vs. The Estate Investment Company Pvt Ltd, Mumbai

3012/Mum/2025

ITA 3936/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 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. 3012/Mum/2025 3013/Mum/2025 3228/Mum/2025 3227/Mum/2025 3225/Mum/2025 3224/Mum/2025 3223/Mum/2025 3222/Mum/2025 A.Y 2014-15 2016-17 2015-16 2017-18 2019-20 2020-21 2021-22 2022-23 The Estate Investment Company Pvt. Ltd. 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 (Appellant) Vs. DCIT, CC-8(1), Mumbai PAN/GIR No.AAACE2566J (Respondent) ITA No. 3928/Mum/2025, 3087/Mum/2025, & 3936/Mum/2025 (Assessment Year :2015-16 to 2017-18) DCIT, M…

DCIT, Central Circle-8(1), Mumbai vs. The Estate Investment Company Pvt Ltd, Mumbai

ITA 3928/MUM/2025[2015-16]Status: DisposedITAT Mumbai17 Oct 2025AY 2015-16
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. | A.Y | |--------------------|-----------| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment | Vs. | DCIT, CC-8(1), Mumbai Company Pvt. Ltd. | 4th Floor, 139, Seksaria | Chambers, Nagindas | Master Road, Fort | Mumbai - 400 001 | (Appellant) | PAN/GIR…

The Estate Investment Company Private Limited, Mumbai vs. DCIT Central Circle 8(1), Mumbai

ITA 3228/MUM/2025[2015-16]Status: DisposedITAT Mumbai17 Oct 2025AY 2015-16
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. | A.Y | |-----------------|-----------| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment Vs. DCIT, CC-8(1), Mumbai Company Pvt. Ltd. 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 (Appellant) PAN/GIR No.AAACE2566J (Respond…

The Estate Investment Company Private Limited, Mumbai vs. DCIT Central Circle 8(1), Mumbai

3012/Mum/2025

ITA 3227/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Oct 2025AY 2017-18

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

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. A.Y 3012/Mum/2025 2014-15 3013/Mum/2025 2016-17 3228/Mum/2025 2015-16 3227/Mum/2025 2017-18 3225/Mum/2025 2019-20 3224/Mum/2025 2020-21 3223/Mum/2025 2021-22 3222/Mum/2025 2022-23 The Estate Investment Vs. DCIT, CC-8(1), Mumbai Company Pvt. Ltd. 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No.AAACE2566J (Appellant) .. (Respondent) ITA No. 3928/Mum/2025, 3087/Mum/2025, & 3936/Mum/2025 (Assessment Year :2015-16 to 2017-18) DCIT,…

The Estate Investment Company Private Limited, Mumbai vs. DCIT Central Circle 8(1), Mumbai

ITA 3225/MUM/2025[2019-20]Status: DisposedITAT Mumbai17 Oct 2025AY 2019-20
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. | A.Y | |-------------------|-----------| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment Company Pvt. Ltd. Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 (Appellant) PAN/GIR No.AAACE2566J .. (Respo…

The Estate Investment Company Private Limited, Mumbai vs. DCIT Central Circle 8(1), Mumbai

3012/Mum/2025

ITA 3224/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Oct 2025AY 2020-21
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. | A.Y | |--------------------|-----------| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment Company Pvt. Ltd. Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 (Appellant) PAN/GIR No.AAACE2566J (Res…

The Estate Investment Company Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3012/Mum/2025

ITA 3223/MUM/2025[2021-22]Status: DisposedITAT Mumbai17 Oct 2025AY 2021-22
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. | A.Y | |---------------------|-----------| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment | Vs. | DCIT, CC-8(1), Mumbai Company Pvt. Ltd. 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 | PAN/GIR No.AAACE2566J | (Appell…

The Estate Investment Company Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3012/Mum/2025

ITA 3222/MUM/2025[2022-23]Status: DisposedITAT Mumbai17 Oct 2025AY 2022-23
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. | A.Y | |---|---| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment | Vs. | DCIT, CC-8(1), Mumbai Company Pvt. Ltd. 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No.AAACE2566J (Appellant) .. (Respondent) ITA No. 3928/Mum/2025, 3087/M…

DCIT Central Circle-8(1), Mumbai vs. The Estate Investment Company Private Limited, Mumbai

3012/Mum/2025

ITA 3087/MUM/2025[2016-17]Status: DisposedITAT Mumbai17 Oct 2025AY 2016-17
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. | A.Y | |----------------------|-----------| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment Vs. DCIT, CC-8(1), Mumbai Company Pvt. Ltd. 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No.AAACE2566J (Appellant) ..…

The Estate Investment Company Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3012/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Oct 2025AY 2014-15
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. | A.Y | |---|---| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment Company Pvt. Ltd. | Vs. | DCIT, CC-8(1), Mumbai | 4th Floor, 139, Seksaria | Chambers, Nagindas | Master Road, Fort | Mumbai – 400 001 | (Appellant) | PAN/GIR No.AAACE2566J | .. (Respondent) | ITA No. 3928/M…

Dy. Commissioner of Income Tax, Central Circle-3(3), Mumbai vs. Pradeep Phulchand Agarwal, Mumbai

ITA 4181/MUM/2025[2017-18]Status: DisposedITAT Mumbai22 Sept 2025AY 2017-18
Section 132(4)Section 139(1)Section 143(3)Section 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C” BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3852/MUM/2025 (AY:2015–16) Vs. Dy. Commissioner of Income Tax, Central Circle-3(3), 406, 4th floor, Kautilya Bhawan, BKC, Bandra (E), Mumbai- 400051 PAN: AAAJPA0473C (Appellant) Pradeep Phulchand Agarwal 254-B Nirlon House, Ld.DR. Annie Besant Road, Worli, Mumbai, Mumbai- 400030 (Respondent) .. ITA No. 4181/MUM/2025 (AY:2017-18) & ITA No. 4136/MUM/2025 (AY:2019-20) Vs. Dy. Commissioner of Income Tax, Central Circle-3(3), 406, 4th floor, Kautilya Bhawan, BKC, Bandra…

Dy. Commissioner of Income Tax, Mumbai vs. Pradeep Phulchand Agarwal, Mumbai

ITA 4136/MUM/2025[2019-20]Status: DisposedITAT Mumbai22 Sept 2025AY 2019-20
Section 132(4)Section 139(1)Section 143(3)Section 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C” BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3852/MUM/2025 (AY:2015–16) Vs. Dy. Commissioner of Income Tax, Central Circle-3(3), 406, 4th floor, Kautilya Bhawan, BKC, Bandra (E), Mumbai- 400051 PAN: AAAJPA0473C (Appellant) Pradeep Phulchand Agarwal 254-B Nirlon House, Ld.DR. Annie Besant Road, Worli, Mumbai, Mumbai- 400030 (Respondent) ITA No. 4181/MUM/2025 (AY:2017-18) & ITA No. 4136/MUM/2025 (AY:2019-20) Vs. Dy. Commissioner of Income Tax, Central Circle-3(3), 406, 4th floor, Kautilya Bhawan, BKC, Bandra (E), Mumb…

Dy. Commissioner of Income Tax, Central Circle -3(3), Mumbai vs. Pradeep Phulchand Agarwal, Mumbai

ITA 3852/MUM/2025[2015-16]Status: DisposedITAT Mumbai22 Sept 2025AY 2015-16

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132(4)Section 139(1)Section 143(3)Section 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Dy. Commissioner of Vs. Pradeep Phulchand Agarwal Income Tax, Central 254-B Nirlon House, Ld.DR. Circle-3(3), Annie Besant Road, Worli, 406, 4th floor, Kautilya Mumbai, Mumbai- 400030 Bhawan, BKC, Bandra (E), Mumbai- 400051 PAN: AAAJPA0473C (Appellant) .. (Respondent) & Dy. Commissioner of Vs. Pradeep Phulchand Agarwal Income Tax, Central 4 B, Agarwal House Circle-3(3), Pochkanwala Road, Worli 406, 4th floor, Kautilya Colony S.O., Mumbai- Bhawan, BKC, Bandra 400030 (E), Mumbai-…

Nmd Constructions LLP, Bhilwara vs. ITO, Ward-1, Bhilwara

In the result, based on above the appeal of the assessee is allowed

ITA 547/JPR/2025[2020-21]Status: DisposedITAT Jaipur17 Sept 2025AY 2020-21

Bench: Shri Gagan Goyal & Shri Narinder Kumarnmd Constructions Llp, C/O. Garg Petroleum Near Railway Phatak, Bhilwara 311 001 Pan No. Aanfn 8731C ...... Appellant Vs. Acit, Central Circle-01, Ajmer …...Respondent

For Appellant: Mr. B. P. Mundra, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Ld. Sr. DR
Section 131Section 132Section 132ASection 132oSection 133ASection 250Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER NMD Constructions LLP, C/o. Garg Petroleum near Railway Phatak, Bhilwara 311 001 PAN No. AANFN 8731C ...... Appellant Vs. ACIT, Central Circle-01, Ajmer …...Respondent Appellant by : Mr. B. P. Mundra, CA, Mr. Athrav Mundra, Adv. & Mrs. Prabha Rane, Adv., Ld. ARs, Respondent by : Mrs. Anita Rinesh, JCIT, Ld. Sr. DR Date of hearing : 17/09/2025 Date of pronouncement : 17/09/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the or…

Dodhia Synthetics Limited, Bhiwandi vs. DCIT-CC-3, Thane

The appeal of the assessee is Allowed on the

ITA 2190/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14
Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, 'D' BENCH MUMBAI BEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER | ITA (SS) No. | AY | Assessee/ Assessee | Respondent 795/Mum/2025 2013-14 Dodhia Filaments Pvt DCIT, CC -3 796/Mum/2025 2014-15 Ltd. Room No. 12, A 797/Mum/2025 2015-16 69/100, New Mavji wing, 6th Floor, 798/Mum/2025 2016-17 compound, Narpoli Ashar IT Park, 799/Mum/2025 2017-18 Behind Ratan Talkies Thane (W) Bhiwandi. 2189/Mum/2025 2013-14 Dodhia Synthetics Ltd., DCIT, CC -3 2190/Mum/2025 2013-14 House No. 98/2, Room No. 12, A 2200/Mum/2025 2019-20 Dodhia House, Behind w…