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 366,444 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 -3, Thane vs. Dodhia Synthetics Limited, Bhiwandi

The appeal of the assessee is Allowed on the

ITA 2105/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Sept 2025AY 2014-15
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. 795/Mum/2025 796/Mum/2025 797/Mum/2025 798/Mum/2025 799/Mum/2025 2189/Mum/2025 2190/Mum/2025 2200/Mum/2025 2201/Mum/2025 2202/Mum/2025 2203/Mum/2025 2204/Mum/2025 2205/Mum/2025 2206/Mum/2025 2105/Mum/2025 2106/Mum/2025 2227/Mum/2025 AY 2013-14 2014-15 2015-16 2016-17 2017-18 2013-14 2013-14 2019-20 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2014-15 2015-16 2016-17 Assessee/ Assessee Dodhia Filaments Pvt Ltd. New Mavji compound, Narpoli Behind Ratan Ta…

Lakhvir Kaur, Mohali vs. DCIT/ACIT(Cen)-2, Chandigarh

In the result, both the above appeals of the Assessee are

ITA 1165/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh10 Sept 2025AY 2021-22
For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 143(3)Section 250(6)Section 65BSection 69C

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री राजपाल यादव, उपाध्यक्ष एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 1164 & 1165/Chd/ 2024 निर्धारण वर्ष / Assessment Years : 2020-21 & 2021-22 Lakhvir Kaur बनाम The DCIT/ACIT(Cen)-2 896 Sector-59, SAS Nagar Chandigarh Punjab-160059 स्थायी लेखा सं./ PAN NO: AKBPK9845Q अपीलार्थी/ Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से / Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain…

Lakhvir Kaur, Mohali, Chandigarh vs. DCIT/ACIT(Cen)-2 Chd, Chandigarh

In the result, both the above appeals of the Assessee are

ITA 1164/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh10 Sept 2025AY 2020-21
For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 143(3)Section 250(6)Section 65BSection 69C

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री राजपाल यादव, उपाध्यक्ष एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 1164 & 1165/Chd/ 2024 निर्धारण वर्ष / Assessment Years : 2020-21 & 2021-22 Lakhvir Kaur बनाम The DCIT/ACIT(Cen)-2 896 Sector-59, SAS Nagar Chandigarh Punjab-160059 स्थायी लेखा सं./ PAN NO: AKBPK9845Q अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से / Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain A…

Deputy Commissioner of Income Tax, Central Circle-2, Trichy vs. No 1 Auto Finance, Karur

In the result, the appeals of the Revenue in ITA Nos

ITA 658/CHNY/2025[2018-19]Status: DisposedITAT Chennai06 Aug 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &
Section 132Section 143(3)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:656 to 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner of Income Tax, No.1 Auto Finance, Central Circle – 2, vs. No.1, TAM Complex, NRMP Street, Trichy Covai Road, Karur – 639 002. [PAN:AAHFN 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA Nos.:622 & 633/Chny/2025 धनिाजरण…

Deputy Commissioner of Income Tax, Central Circle-2, Trichy vs. No 1 Auto Finance, Karur

ITA 657/CHNY/2025[2015-16]Status: DisposedITAT Chennai06 Aug 2025AY 2015-16
For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &
Section 132Section 143(3)

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:656 to 658/Chny/2025 निर्धारण वर्ष / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner of Income Tax, Central Circle – 2, Trichy (अपीलार्थी/Appellant) No.1 Auto Finance, vs. No.1, TAM Complex, NRMP Street, Covai Road, Karur – 639 002. [PAN:AAHFN 3793 J] (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.:622 & 633/Chny/2025…

Deputy Commissioner of Income Tax, Central Circle-2, Trichy vs. No 1 Auto Finance, Karur

In the result, the appeals of the Revenue in ITA Nos

ITA 656/CHNY/2025[2012-13]Status: DisposedITAT Chennai06 Aug 2025AY 2012-13

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &
Section 132Section 143(3)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:656 to 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner of Income Tax, No.1 Auto Finance, Central Circle – 2, vs. No.1, TAM Complex, NRMP Street, Trichy Covai Road, Karur – 639 002. [PAN:AAHFN 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA Nos.:622 & 633/Chny/2025 धनिाजरण…

Deputy Commissioner of Income Tax, Central Circle-2, Trichy vs. Help Line Motor Finance, Karur

In the result, the appeals of the Revenue in ITA Nos

ITA 633/CHNY/2025[2018-19]Status: DisposedITAT Chennai06 Aug 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &
Section 132Section 143(3)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:656 to 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner of Income Tax, No.1 Auto Finance, Central Circle – 2, vs. No.1, TAM Complex, NRMP Street, Trichy Covai Road, Karur – 639 002. [PAN:AAHFN 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA Nos.:622 & 633/Chny/2025 धनिाजरण…

Deputy Commissioner of Income Tax, Central Circle-2, Trichy vs. Help Line Motor Finance, Karur

In the result, the appeals of the Revenue in ITA Nos

ITA 622/CHNY/2025[2012-13]Status: DisposedITAT Chennai06 Aug 2025AY 2012-13

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &
Section 132Section 143(3)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:656 to 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner of Income Tax, No.1 Auto Finance, Central Circle – 2, vs. No.1, TAM Complex, NRMP Street, Trichy Covai Road, Karur – 639 002. [PAN:AAHFN 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA Nos.:622 & 633/Chny/2025 धनिाजरण…

ACIT, Central Circle-1(2), Hyderabad vs. Vpr Mining Infrastructure Pvt Ltd, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 417/HYD/2025[2014]Status: DisposedITAT Hyderabad30 Jul 2025

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.417/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2014-15) Acit Vs. Vpr Mining Central Circle-1(2) Infrastructure Pvt.Ltd. Hyderabad Nellore Pan : Aaacv6733A (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V.Prasad, Ar रधजस् व द्वधरध/Revenue By: Shri Narender Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 23/07/2025 घोर्णध की तधरीख/ 30/07/2025 Date Of Pronouncement: आदेश / Order

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri Narender Kumar Naik
Section 132Section 132(4)Section 143(3)Section 147Section 153ASection 153C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice President and Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.417/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2014-15) ACIT Vs. VPR Mining Central Circle-1(2) Infrastructure Pvt.Ltd. Hyderabad Nellore PAN : AAACV6733A (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri M.V.Prasad, AR रधजस् व द्वधरध/Revenue by: Shri Narender Kumar Naik, CIT-DR सुिवधई की तधरीख/Date of Hearing: 23/07/2025 घोर्णध की तधरीख/ 30/07/2025 Date of Pronouncement: आदेश / ORDER PER VIJAY PA…

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and Cross-Objections

ITA 3192/CHNY/2024[2020-21]Status: DisposedITAT Chennai30 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3188 To 3192/Chny/2024 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 To 26/Chny/2025 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 The Acit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement V. : : : : Kasthoori Raja Dhanush, Old No.16/5, New No.33/5, Rajamannar Street, Thyagaraya Nagar, Chennai-600 017. [Pan: Actpv 0618 E] (प्रत्यर्थी/Respondent/Cross- Objector) Mrs. Sheila Parthasarthy, Cit Mr. N. Arjun Raj, Advocate 28.04.2025 30.06.2025 आदेश / Order Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) 19, Chennai (Hereinafter Referred To As `Ld.Cit(A) `) All Dated 17.10.2024 For The

Section 132Section 153ASection 15ASection 271D

…आयकर अपीलीय अधिकरण, 'बी'न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3188 to 3192/Chny/2024 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 to 26/Chny/2025 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 The ACIT, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) Department by Assessee by सुनवाईकीतारीख/Date of Hearing घोषणाकीतारीख /Da…

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3190/CHNY/2024[2017-18]Status: DisposedITAT Chennai30 Jun 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…आयकर अपीलीय अिधकरण, ‘बी’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3188 to 3192/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 to 26/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 v. The ACIT, Kasthoori Raja Dhanush, Central Circle-2(2), Old No.16/5, New No.33/5, Chennai. Rajamannar Street, Thyagaraya Nagar, Chennai-600…

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3189/CHNY/2024[2016-17]Status: DisposedITAT Chennai30 Jun 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…आयकर अपीलीय अिधकरण, ‘बी’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3188 to 3192/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 to 26/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 v. The ACIT, Kasthoori Raja Dhanush, Central Circle-2(2), Old No.16/5, New No.33/5, Chennai. Rajamannar Street, Thyagaraya Nagar, Chennai-600…

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3188/CHNY/2024[2015-16]Status: DisposedITAT Chennai30 Jun 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…आयकर अपीलीय अिधकरण, ‘बी’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3188 to 3192/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 to 26/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 v. The ACIT, Kasthoori Raja Dhanush, Central Circle-2(2), Old No.16/5, New No.33/5, Chennai. Rajamannar Street, Thyagaraya Nagar, Chennai-600…

Shri Bhanwar Lal, Jodhpur vs. DCIT, Central Circle-1, Jodhpur

In the result the appeals of the assessee ITA Nos

ITA 417/JODH/2025[2012-13]Status: DisposedITAT Jodhpur26 Jun 2025AY 2012-13

Bench: Shri Mitha Lal Meena & Shri Anikesh Banerjee

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Ajey Malik, CIT-DR
Section 132Section 132(4)Section 143(3)Section 153Section 153ASection 250Section 68

…ITA No. 417 to 424/Jodh/2025 Shri Bhanwar Lal 1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI MITHA LAL MEENA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.417/Jodh/2025 - A.Y. 2012-13 ITA No.418/Jodh/2025 - A.Y. 2013-14 ITA No.419/Jodh/2025 - A.Y. 2014-15 ITA No.420/Jodh/2025 - A.Y. 2015-16 ITA No.421/Jodh/2025 - A.Y. 2016-17 ITA No.422/Jodh/2025 - A.Y. 2017-18 ITA No.423/Jodh/2025 - A.Y. 2018-19 ITA No.424/Jodh/2025 - A.Y. 2019-20 Shri Bhanwar Lal, VS DCIT, Central Circle-1, Jodhpur C/o Rajendra Jain, Advocate 106, Akshay Deep Complex, 5th B Road, Sardarpura,…

Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Bharat Bhushan Suri, Delhi

In the result, the appeal of Revenue is allowed for statistical purposes

ITA 2957/DEL/2023[2017-18]Status: DisposedITAT Delhi23 May 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishraita No.2957/Del/2023, A.Y. 2017-18 Dy. Commissioner Of Income Bharat Bhushan Suri Tax, Central Circle-16, E-248, Greater Kailash I, E-2, Jhandewalan Extn. New Delhi Ara Centre, Delhi Pan: Ahnpp6394A New Delhi (Appellant) (Respondent) Appellant By Mr. Javed Akhtar, Cit(Dr) Respondent By Sh. Deepanshu Mehta, Advocate Date Of Hearing 27/02/2025 Date Of Pronouncement 23/05/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal If The Revenue For The Assessment Year (Hereinafter, The ‘Ay’) 2017-18 Filed Is Directed Against The Order Dated 02.08.2023 Passed By The Commissioner Of Income Tax (Appeals)-28, New Delhi [Hereinafter, The ‘Cit(A)’].

Section 132Section 153CSection 69A

…Ld. Counsel placed reliance on following decisions: i. Vinita Chaurasia [2018] 98 Taxmann.com 468 (SC), ii. Andman Timber Industries 281 CTR 241 (SC)’ iii. Laxmi Raj Shetty [1998] 3 SCC 319, iv. V C Shukla 1998 Taxmann.com 2155 (SC), v. Umesh Ishrani [2019] 108 Taxmann.com 437, vi. D K Gupta [2008] 174 Taxmann 476 (Del) vii. Mayfair resorts India Ltd. ITA No.2008/Del/2021 (ITAT Del.) viii. Anil Bala Goyal & Others ITA No. 1533/del/2021 (ITAT Del.) ix. Jai Pal Agarwal ITA No.226/2010 (Del. High Court) 5.1 The Ld. Counsel supported the impugned order. However, he admitted that the AO had not enquired about the li…

Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Vinod Kumar Suri, Delhi

In the result, the appeal of Revenue is allowed for statistical purposes

ITA 2958/DEL/2023[2017-18]Status: DisposedITAT Delhi21 May 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 132Section 153CSection 69A

…Ld. Counsel placed reliance on following decisions: i. Vinita Chaurasia [2018] 98 Taxmann.com 468 (SC), ii. Andman Timber Industries 281 CTR 241 (SC)’ iii. Laxmi Raj Shetty [1998] 3 SCC 319, iv. V C Shukla 1998 Taxmann.com 2155 (SC), v. Umesh Ishrani [2019] 108 Taxmann.com 437, vi. D K Gupta [2008] 174 Taxmann 476 (Del) vii. Mayfair resorts India Ltd. ITA No.2008/Del/2021 (ITAT Del.) viii. Anil Bala Goyal & Others ITA No. 1533/del/2021 (ITAT Del.) ix. Jai Pal Agarwal ITA No.226/2010 (Del. High Court) 5.1 The Ld. Counsel supported the impugned order. However, he admitted that the AO had not enquired about the li…

Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Deepak Suresh Gadge, Nagpur

In the result, appeal of the Revenue is dismissed

ITA 99/NAG/2023[2018-19]Status: DisposedITAT Nagpur03 Apr 2025AY 2018-19

Bench: Shri V. Durga Rao, Hon’Ble & Shri K.M. Roy, Hon’Ble Accountant, Member

Section 132Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI K.M. ROY, HON’BLE ACCOUNTANT, MEMBER ITA No.99 & 100/NAG/2023 (Assessment Years: 2018-19 & 2019-20) Dy.CIT – Central Circle – 2(1) v. Deepak Suresh Gadge 3rd Floor, Room No. 312 G/2, 2nd Lane Aayakar Bhawan Behind Hitwada Press Telangkhedi Road, Civil Lines Dhantoli, Nagpur – 440012 Nagpur – 440001 PAN – ABZPG6643H (Appellant) (Respondent) Assessee Represented by : Shri Manoj G. Moryani, Advocate Shri Sandipkumar Salunke, CIT(DR) Revenue Represented by : Date of conclusion of hearing : 18.03.20…

Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Deepak Suresh Gadge, Nagpur

In the result, appeal of the Revenue is dismissed

ITA 100/NAG/2023[2019-20]Status: DisposedITAT Nagpur03 Apr 2025AY 2019-20

Bench: Shri V. Durga Rao, Hon’Ble & Shri K.M. Roy, Hon’Ble Accountant, Member

Section 132Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI K.M. ROY, HON’BLE ACCOUNTANT, MEMBER ITA No.99 & 100/NAG/2023 (Assessment Years: 2018-19 & 2019-20) Dy.CIT – Central Circle – 2(1) v. Deepak Suresh Gadge 3rd Floor, Room No. 312 G/2, 2nd Lane Aayakar Bhawan Behind Hitwada Press Telangkhedi Road, Civil Lines Dhantoli, Nagpur – 440012 Nagpur – 440001 PAN – ABZPG6643H (Appellant) (Respondent) Assessee Represented by : Shri Manoj G. Moryani, Advocate Shri Sandipkumar Salunke, CIT(DR) Revenue Represented by : Date of conclusion of hearing : 18.03.20…

Ganraj Homes LLP, Pune vs. Income Tax, Central Circle 2(3), Pune

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

ITA 879/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: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 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.878, 879 & 874/PUN/2024 Assessment years : 2017-18, 2018-19 & 2019-20 Ganraj Homes LLP ACIT, Central Circle 2(3), San Mahu Complex, Office N5, Pune Vs. Bund Garden Road, Opp. Poona Club, Pune – 411001 PAN: AAPFG7304Q (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : S/Shri Amol Khairnar 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 as…

Ganraj Homes LLP, Pune vs. Income Tax, Central Circle 2(3), Pune

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

ITA 878/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 Khairnar CIT-DR &
Section 132Section 133ASection 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.878, 879 & 874/PUN/2024 Assessment years : 2017-18, 2018-19 & 2019-20 Ganraj Homes LLP ACIT, Central Circle 2(3), San Mahu Complex, Office N5, Pune Vs. Bund Garden Road, Opp. Poona Club, Pune – 411001 PAN: AAPFG7304Q (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : S/Shri Amol Khairnar 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 as…