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

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 21/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Kanipakam Hari Prasad Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 20/HYD/2023[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Parige Venkat Ram Reddy, Kamareddy vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 19/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Parige Venkat Ram Reddy, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 18/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Guduri Venkata Raju, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 17/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Gudduri Venkata Raju, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 16/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Tricities Security and Allied Services Private Limited, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 15/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Tricities Security and Allied Services Private Limited, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 14/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Sanjay Garudapally, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 13/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Sanjay Garudapally, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 12/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Garudapally Shruthi Gupta, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 11/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Garudapally Shruthi Gupta, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 10/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

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

…s placed upon them to prove allegation more so when assessee discharged onus if any, lay upon her. Reliance was placed on the following decisions: 1. CIT 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) o…

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

…s placed upon them to prove allegation more so when assessee discharged onus if any, lay upon her. Reliance was placed on the following decisions: 1. CIT 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) o…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkr Housing Development Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2135/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Aug 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ITA nos. 2131to 2135/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 2131 & 2135/Mum/2021 (Assessment Years 2014–15 & 2012–13) M/s Thakkar Housing ACIT 2(3)(1) Development Pvt. Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6067C M/s Thakkar Grih Nirman Pvt. ACIT 2(3)(1) Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6069…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkar Apana Ghar Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2134/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ITA nos. 2131to 2135/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 2131 & 2135/Mum/2021 (Assessment Years 2014–15 & 2012–13) M/s Thakkar Housing ACIT 2(3)(1) Development Pvt. Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6067C M/s Thakkar Grih Nirman Pvt. ACIT 2(3)(1) Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6069…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkar Apna Ghar Nirman Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2133/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Aug 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ITA nos. 2131to 2135/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 2131 & 2135/Mum/2021 (Assessment Years 2014–15 & 2012–13) M/s Thakkar Housing ACIT 2(3)(1) Development Pvt. Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6067C M/s Thakkar Grih Nirman Pvt. ACIT 2(3)(1) Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6069…

ACIT 2(3) 1, Mumbai vs. M/S. Thakkar Grih Nirman Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2132/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ITA nos. 2131to 2135/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 2131 & 2135/Mum/2021 (Assessment Years 2014–15 & 2012–13) M/s Thakkar Housing ACIT 2(3)(1) Development Pvt. Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6067C M/s Thakkar Grih Nirman Pvt. ACIT 2(3)(1) Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6069…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkar Housing Developement Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2131/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ITA nos. 2131to 2135/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 2131 & 2135/Mum/2021 (Assessment Years 2014–15 & 2012–13) M/s Thakkar Housing ACIT 2(3)(1) Development Pvt. Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6067C M/s Thakkar Grih Nirman Pvt. ACIT 2(3)(1) Ltd. R. no. 552, Aayakar Bhavan, 37–39, Kantol Niwas, Vs. M.K. Road, Modi Street, Mumbai-400 001 Mumbai-400 001 (Appellant) (Respondent) PAN No. AABCT6069…

Lokhandwala Infrastructure P.Ltd, Mumbai vs. ACIT CC 46, Mumbai

In the result, the appeal filed by the assessee is partly allowed

ITA 310/MUM/2014[2008-09]Status: DisposedITAT Mumbai27 Jun 2022AY 2008-09

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 310/Mum/2014 (ननधधारणवर्ा / Assessment Year: 2008-09) Acit Cen. Cir.– 46, M/S Lokhandwala Aayakar Bhavan, M. K. Infrastructurepvt. Ltd. बनाम/ 72, Gandhi Nagar, Road, Mumbai-400020 Dainik Shivner Road, Vs. Worli, Mumbai-400 018

For Appellant: Shri Vijay Mehta & ShriFor Respondent: Smt. Shailja Rai, Ld. DR
Section 132(1)Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI GAGAN GOYAL, AM आयकरअपीलसं./ I.T.A. No. 310/Mum/2014 (ननधधारणवर्ा / Assessment Year: 2008-09) ACIT Cen. Cir.– 46, M/s Lokhandwala Aayakar Bhavan, M. K. InfrastructurePvt. Ltd. बनाम/ 72, Gandhi Nagar, Road, Mumbai-400020 Dainik Shivner Road, Vs. Worli, Mumbai-400 018 स्थधयीलेखधसं./जीआइआरसं./ PAN No. AABCL4859L (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : Shri Vijay Mehta & Shri Mani Jain, Ld. ARs प्रत्यथीकीओरसे/Respondent by : Smt. Shailja Rai, Ld. DR सुनवधईकीतधरीख/ : 31.05.2022 Date of Hearing…