Which sections of the Income Tax Act does Principal Commissioner of Income-tax v. Kuntala Mohapatra come up under?

It is most often cited in judgments turning on Section 68, Section 10(38), Section 147, Section 143(3), Section 148, Section 250.

Principal Commissioner of Income-tax v. Kuntala Mohapatra

Q: How many judgments cite Principal Commissioner of Income-tax v. Kuntala Mohapatra?

28 judgments on BharatTax cite Principal Commissioner of Income-tax v. Kuntala Mohapatra (160 Taxmann.com 608), spanning 2024 to 2026.

160 Taxmann.com 608Supreme Court of India2024#4194 most cited

What is Principal Commissioner of Income-tax v. Kuntala Mohapatra authority for?

Taxpayers qualify for exemption under Section 10(38) for long-term capital gains if shares were purchased via account payee mode, held in a demat account for over 12 months, and sold through a recognised stock exchange after paying STT.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Kuntala Mohapatra · Section 10(38) · long term capital gains exemption · account payee mode · demat account · recognized stock exchange · STT payment · bogus LTCG · penny stock

Sections most often in play

Section 68 Section 10(38)Section 147 Section 143(3)Section 148 Section 250 Section 133(6)Section 69C

Issues it is cited on

price rigging section 2(40)section 28(i)speculation loss bogus ltcg bogus long term capital gain penny stock third party information section 10(38)entry operator paper company principal officer

Judgments citing Principal Commissioner of Income-tax v. Kuntala Mohapatra

REEMA AGARWAL,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

ITA 353/HYD/2021[2014-15]Status: DisposedITAT Hyderabad26 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita No.353/Hyd./2021

For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR

Section 111ASection 139(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं / ITA No.353/Hyd./2021 Assessment Year 2014-2015 Smt. Reema Agarwal, Hyderabad - 500 034. Telangana. (Appellant) vs. The ACIT, Central Circle-2(3), Hyderabad. (Respondent) निर्धारिती द्वारा / Assessee by: CA P Murali Mohan Rao राजस्व द्वारा / Revenue by: Dr. Narendra Kumar Naik, CIT-DR सुनवाई की तारीख/Date of hearing: 22.01.2026 घोषणा की तारीख / Pronouncement: 26.02.2026 आदेश/ORDER PER VIJAY PAL RAO, V.P. : This appeal by…

RAJESH SARDA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), NAGPUR

In the result, the addition of undisclosed income under section 68 is deleted

ITA 44/NAG/2022[2015-16]Status: DisposedITAT Nagpur24 Feb 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Rajesh Sarda, Acit, Central Circle – 2(2), Nagpur 14, Daga Lay–Out, Ambazari Road, Vs Aayakar Bhawan, Civil Lines, Nagpur – 440033. Maharashtra – 440001. [Pan: Ahaps4925M] Appellant / Assessee Respondent / Revenue Assessee By Shri K.P. Dewani, Advocate Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 10(38)Section 132Section 153ASection 234ASection 254(1)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER (Physical hearing) Rajesh Sarda, ACIT, Central Circle – 2(2), Nagpur 14, Daga Lay–out, Ambazari Road, Vs Aayakar Bhawan, Civil Lines, Nagpur – 440033. Maharashtra – 440001. [PAN: AHAPS4925M] Appellant / Assessee Respondent / Revenue Assessee by Shri K.P. Dewani, Advocate Revenue by Shri Pankaj Kumar, CIT–DR Date of hearing 16.02.2026 Date of pronouncement 24.02.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH JUDICIAL MEMBER: 1. This appeal by assessee…

MR. ANMOL GOVINDRAM SEKHRI,BANDRA ARCADE, NANDI GULLY, OPP BANDRA RAILWAY ST vs. CIRCLE 16(2), MUMBAI, AAYAKAR BHAWAN, MUMBAI

In the result, appeal of the assessee is allowed

ITA 1091/MUM/2025[2018-19]Status: DisposedITAT Mumbai02 Feb 2026AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarmrs. Suneeta Sekhri V/S. Deputy Commissioner Of (Legal Heir Of Mr. Anmol बनाम Income Tax, Circle – 16(2), Govindram Sekhri), Aayakar Bhavan, Mumbai – Ground Floor, Bandra Arcade, 400020, Maharashtra Nandi Gully, Opp. Bandra Railway Station, Bandra(West), Mumbai – 400 050, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Alhps9957L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Aditya Ajgaonkar & Ms. Rupal Shrimal, ARsFor Respondent: Shri Rajesh Kumar Yadav, (CIT-DR)

Section 144BSection 147Section 263Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL“A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Mrs. Suneeta Sekhri v/s. Deputy Commissioner of (Legal Heir of Mr. Anmol बनाम Income Tax, Circle – 16(2), Govindram Sekhri), Aayakar Bhavan, Mumbai – Ground Floor, Bandra Arcade, 400020, Maharashtra Nandi Gully, Opp. Bandra Railway Station, Bandra(West), Mumbai – 400 050, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: ALHPS9957L Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Aditya Ajgaonkar & Ms. Rupal Shrimal, ARs Respondent by : Shri Rajesh Kumar Ya…

AMIT KUMAR BAJAJ,MUMBAI vs. DCIT-24(1), MUMBAI, MUMBAI

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

ITA 1309/MUM/2025[2011-12]Status: DisposedITAT Mumbai29 Jan 2026AY 2011-12

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokaramit Kumar Bajaj Dcit-24(1), A-3001, Omkar, Off Dr. Piramal Chambers, Annie Besant Road, Near Vs. Lalbaug, Mumbai- Neelam Centre, Hanuman 400 012 Nagar, Worli, Maharashtra – 400 030 Pan/Gir No. Afrpb3442B (Applicant) (Respondent) Assessee By Shri Ravi Ganatra, Ld. Ar Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 21.01.2026 Date Of Pronouncement 29.01.2026

Section 10(38)Section 133(6)Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Amit Kumar Bajaj DCIT-24(1), A-3001, Omkar, Off Dr. Piramal Chambers, Annie Besant Road, Near Vs. Lalbaug, Mumbai- Neelam Centre, Hanuman 400 012 Nagar, Worli, Maharashtra – 400 030 PAN/GIR No. AFRPB3442B (Applicant) (Respondent) Assessee by Shri Ravi Ganatra, Ld. AR Revenue by Shri Surendra Mohan, Ld. DR Date of Hearing 21.01.2026 Date of Pronouncement 29.01.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: This appeal is filed by the assessee against the ord…

KISHORI PANKAJ AGARWAL,VADODARA, GUJARAT vs. INCOME TAX OFFICER , VADODARA, GUJARAT

ITA 623/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2015-16

Bench: SHRI SANJAY GARG (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)

For Appellant: Shri P. M. Jagatsheth, A.RFor Respondent: Shri Rignesh Das, CIT. DR

Section 10(38)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 623/Ahd/2023 (िनधा"रण वष" / Assessment Year : 2015-16) बनाम/ Kishori Pankaj Agarwal Income Tax Officer B-201, Sandal Wood Ward-1(2)(4), Vadodara Vs. Residency, Urmi Char Rasta, Productivity Road, Vadodara, Gujarat - 390020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AERPA1262M (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri P. M. Jagatsheth, A.R. ""यथ" क" ओर से/Respondent by : Shri Rignesh Das, CIT. DR Date of Hearing 03/09/2025…

VIJAYA PRAKASH NAGORI ,MUMBAI vs. ITO WARD 32(2)(1), MUMBAI

ITA 3392/MUM/2025[2014-15]Status: DisposedITAT Mumbai26 Nov 2025AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain& Shri Om Prakash Kantvijaya Prakash Nagori Vs. Ito, Ward, 32(2)(1) 409/C, Abhar Jp Road, Kautilya Bhawan, C-41- Seven Bungalows, Andhere 43, Avenue, 3, Near (W), Mumbai – 400 061. Videsh Bhavan, G Block Bkc Pan/Gir No. Aekpr2943H (Applicant) (Respondent)

Section 10(38)Section 147Section 263oSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Vijaya Prakash Nagori Vs. ITO, Ward, 32(2)(1) 409/C, Abhar JP Road, Kautilya Bhawan, C-41- Seven Bungalows, Andhere 43, Avenue, 3, Near (W), Mumbai – 400 061. Videsh Bhavan, G Block BKC PAN/GIR No. AEKPR2943H (Applicant) (Respondent) Assessee by Shri Bharat Kumar Revenue by Ms. Kavitha Kaushik, Sr. DR Date of Hearing 10.11.2025 Date of Pronouncement 26.11.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the imp…

DEPUTY COMMISSIONER OF INCOME TAX, JALGAON vs. TARADEVI RATANLAL BAFNA, JALGAON

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 497/PUN/2025[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14

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

For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT

Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 1565/PUN/2024[2018-19]Status: DisposedITAT Pune27 Oct 2025AY 2018-19

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

For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT

Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 1555/PUN/2024[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14

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

For Respondent: S/Shri Suchek Anchaliya and

Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

INCOME TAX OFFICER, DELHI vs. MEGHA GARG, DELHI

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

ITA 3488/DEL/2025[2013-14]Status: DisposedITAT Delhi27 Oct 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] Income Tax Officer, Megha Garg, 1707 E-2 Block Civic Centre, 160 Saraswati Vihar Vaishali, New Delhi-110002 Vs Pitampura, Delhi-110034 Pan-Aecpg7098C Appellant Respondent

Section 10(38)Section 147Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2013-14] Income Tax Officer, Megha Garg, 1707 E-2 Block Civic Centre, 160 Saraswati Vihar Vaishali, New Delhi-110002 Vs Pitampura, Delhi-110034 PAN-AECPG7098C Appellant Respondent Assessee by Shri Suresh Kumar Gupta, CA Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 14.10.2025 Date of Pronouncement 27.10.2025 ORDER PER AMITABH SHUKLA, AM, This appeal has been preferred by the Revenue against order dated 29.03.2025 of National Faceless App…

ANJALI GUPTA,GURGAON vs. ITO WARD -1(2), GURGAON

In the result, appeal of the assessee is allowed

ITA 3605/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Oct 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2015-16] Ms. Anjali Gupta, Ito, Ward-1(2), A-84, Summit, Dlf City-5, Gurgaon, Sector-56, Gurgaon, Vs Haryana Pan-Aaipg5132F Appellant Respondent Assessee By Shri Vijay Kumar Singla, Ca Revenue By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 28.07.2025 Date Of Pronouncement 27.10.2025

Section 10(38)Section 115BSection 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2015-16] Ms. Anjali Gupta, ITO, Ward-1(2), A-84, Summit, DLF City-5, Gurgaon, Sector-56, Gurgaon, Vs Haryana PAN-AAIPG5132F Appellant Respondent Assessee by Shri Vijay Kumar Singla, CA Revenue by Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 28.07.2025 Date of Pronouncement 27.10.2025 ORDER PER AMITABH SHUKLA, AM, This appeal has been preferred by the assessee against order dated 29.03.2019 of the ld. Commissioner of Income Tax(Appeals)-1,…

DEVANG BHUPENDRA SHAH,MUMBAI vs. INCOME TAX OFFICER 32(1)(4), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 4218/MUM/2023[2014-15]Status: DisposedITAT Mumbai13 Oct 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankardevang Bhupendra Shah, V/S. Income Tax Officer, Ward – B/9, Neminath Apt., बनाम 32(1)(4), Kautilya Bhavan, Shimpoli Road, Borivali Bandra Kurla Complex, West, Mumbai – 400 092, Bandra (East), Mumbai– Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadps1211L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Rahul Kapadia,ARFor Respondent: Shri Annavaran Kasuri, (Sr. AR)

Section 10(38)Section 143(3)Section 68Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL“D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Devang Bhupendra Shah, v/s. Income Tax Officer, Ward – B/9, Neminath Apt., बनाम 32(1)(4), Kautilya Bhavan, Shimpoli Road, Borivali Bandra Kurla Complex, West, Mumbai – 400 092, Bandra (East), Mumbai– Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPS1211L Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Rahul Kapadia,AR Respondent by : Shri Annavaran Kasuri, (Sr. AR) Date of Hearing 11.08.2025 Date of Pronouncement 13.10.2025 आदेश…

B & B SHARECOM PVT LTD.,,HISAR vs. DCIT, CIRCLE, HISAR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2877/DEL/2024[2016-17]Status: DisposedITAT Delhi24 Sept 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shris.Rifaur Rahmanb & B Sharecom Pvt. Ltd., Vs. Dcit, Circle, 133, 1St Floor, Parijat Complex, Hisar. Hisar – 125 001. (Pan :Aagcb1363A) (Appellant) (Respondent) Assessee By : Shri K. Sampath, Advocate Shri V Rajakumar, Advocate Revenue By : Shri Abhishek Deavel, Sr. Dr Date Of Hearing : 22.08.2025 Date Of Order : 24.09.2025 O R D E R

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Shri Abhishek Deavel, Sr. DR

Section 133Section 143(2)Section 271Section 43(5)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER B & B Sharecom Pvt. Ltd., vs. DCIT, Circle, 133, 1st Floor, Parijat Complex, Hisar. Hisar – 125 001. (PAN :AAGCB1363A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K. Sampath, Advocate Shri V Rajakumar, Advocate REVENUE BY : Shri Abhishek Deavel, Sr. DR Date of Hearing : 22.08.2025 Date of Order : 24.09.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of ld. Commissioner of Income-tax (Appeals)/Nat…

ACIT-27(3), MUMBAI, MUMBAI vs. SIMON POULOSE PUTHANANGADY, MUMBAI

In the result, the appeal filed by the Revenue Department stands dismissed

ITA 5521/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 May 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassessment Year: 2016-17

For Appellant: Shri Jigar Mehta, Ld. A.RFor Respondent: Shri Leyaqat Ali Aafaqui, Ld. D.R

Section 10(38)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2016-17 ACIT-27(3) Mr. Simon Poulose 4th Floor, Room No. 423, Puthanangady, Vashi Station Complex, Vs. Prop Precision Mould Craft Vashi-400703. 37 Shah Ind Estate, Deonar-400088. PAN: AAKPP9332L (Appellant) (Respondent) Present for: Assessee by : Shri Jigar Mehta, Ld. A.R. Revenue by : Shri Leyaqat Ali Aafaqui, Ld. D.R. Date of Hearing : 17.04.2025 Date of Pronouncement : 27.05.2025 O R D E R Per : Narender Kumar Choudhry, Judicial…

VINOD HIRACHAND SANGHVI,MUMBAI vs. ACIT, CIRCLE-19(3), LALBAUG, MUMBAI

In the result, the grounds of appeal raised by the

ITA 4340/MUM/2023[2013-14]Status: DisposedITAT Mumbai27 May 2025AY 2013-14

Bench: Shri Pawan Singh & Girish Agrawal(Physical Hearing) Vinod Hirachandsanghvi Acit, Circle-19(3), Mumbai 315, Gr. Floor, Gogari Mansion, Vs Piramal Chamber, Lalbaug, 1 Carpenter Street, Charni Road, Parel, Mumbai, Mumbai-400004. Maharashtra-400012. [Pan No. Afmps3101F Appellant / Assessee Respondent / Revenue

Section 10(38)Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 254(1)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & GIRISH AGRAWAL, ACCOUNTANT MEMBER (Physical hearing) Vinod HirachandSanghvi ACIT, Circle-19(3), Mumbai 315, Gr. Floor, Gogari Mansion, Vs Piramal Chamber, Lalbaug, 1 Carpenter Street, Charni Road, Parel, Mumbai, Mumbai-400004. Maharashtra-400012. [PAN No. AFMPS3101F Appellant / Assessee Respondent / Revenue Assessee by Shri Raj Kumar Singh (ITP)/AR Revenue by Shri Rajesh Meshram, Sr. DR Date of institution of appeal 30.11.2023 Date of hearing 25.03.2025 Date of pronouncement 27.05.2025 Order under section 254(1)…

INCOME TAX OFFICER, MUMBAI vs. PRITI NILESH JAIN DAGA, MUMBAI

In the result the appeal filed by the assessee stands allowed and appeal filed by the revenue stands dismissed

ITA 4616/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Mar 2025AY 2014-15

Bench: Shri Sandeep Gosain, () & Shri Prabhash Shankar, ()

Section 10(38)Section 139(1)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, (JUDICIAL MEMBER) & SHRI PRABHASH SHANKAR, (ACCOUNTANT MEMBER) I.T.A. No.4507/Mum/2024 Assessment Year: 2014-15 Pritin Nilesh Jain Daga Vs. Income Tax Officer 1804, Shreepati Arcade, Ward 19(2)(4), August Kranti Marg Mumbai Govaliya Tank, Income Tax Mumbai-400036. Department, Primal PAN: ACFPJ3136R Chambers, Dr SS Rao Marg, Parel, Mumbai-400012 (Appellant) (Respondent) I.T.A. No.4616/Mum/2024 Assessment Year: 2014-15 Income Tax Officer Ward Vs. Pritin Nilesh Jain 19(2)(4), Mumbai Daga Income Tax Department, 1804, Shreepati Prim…

PRITI NILESH JAIN DAGA ,MUMBAI vs. INCOME TAX OFFICER 19(2)(4), MUMBAI

In the result the appeal filed by the assessee stands allowed and appeal filed by the revenue stands dismissed

ITA 4507/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Mar 2025AY 2014-15

Bench: Shri Sandeep Gosain, () & Shri Prabhash Shankar, ()

Section 10(38)Section 139(1)Section 147Section 148Section 250Section 68

LALITA RAMNIRANJAN AGARWAL,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(4), VADODARA

In the result, the appeal filed by the Assessee is allowed

ITA 662/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad28 Feb 2025AY 2015-16

Bench: Shri TR Senthil Kumar, Judicial Member\nAnd Shri Narendra Prasad Sinha, Accountant Member\nITA No. 662/Ahd/2023\nAssessment Year 2015-16\nLalita Ramniranjan Agarwal,\nB-201, Sandal Wood\nResidency, Urmi Char Rasta\nProductivity Road,\nVadodara-390020\nPAN: AECPA0173J\n(Appellant)\nThe ITO,\nWard-1(2)(4),\nVadodara\nVs\n(Respondent)\nAssessee by: Shri P.M. Jagasheth, A.R.\nRevenue by: Shri Nitin Vishnu Kulkarni, Sr. D.R.\nDate of hearing\n: 24-02-2025\nDate of pronouncement : 28-02-2025\nORD

For Appellant: Shri P.M. Jagasheth, A.RFor Respondent: Shri Nitin Vishnu Kulkarni, Sr. D.R

Section 10(38)Section 143(1)Section 143(3)Section 68

…{ "clean_text": "THE INCOME TAX APPELLATE TRIBUNAL\nAHMEDABAD “B” BENCH\nBefore: Shri TR Senthil Kumar, Judicial Member\nAnd Shri Narendra Prasad Sinha, Accountant Member\nITA No. 662/Ahd/2023\n Assessment Year 2015-16\nLalita Ramniranjan Agarwal,\nB-201, Sandal Wood\nResidency, Urmi Char Rasta\nProductivity Road,\nVadodara-390020\nPAN: AECPA0173J\n(Appellant)\nThe ITO,\nWard-1(2)(4),\nVadodara\nVs\n(Respondent)\nAssessee by: Shri P.M. Jagasheth, A.R.\nRevenue by: Shri Nitin Vishnu Kulkarni, Sr. D.R.\nDate of hearing\n: 24-02-2025\nDate of pronouncement : 28-02-2025\nORDER\nPER : TR SENTHIL KUMAR, JUDICIAL MEMB…

JAIBHAGWAN BANARASIDAS JINDAL,JALNA vs. THE INCOME TAX OFFICER, WARD-1, JALNA

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

ITA 2016/PUN/2024[2016-17]Status: DisposedITAT Pune27 Feb 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17

For Appellant: Shri Jaiprakash BairagraFor Respondent: Shri Ramnath P Murkunde

Section 10(38)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

…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 : 2016-17 Jaibhagwan Banarasidas Jindal ITO, Ward-1, Jalna 29, New Mondha, Bus Stand, Jalna HO, Vs. Jalna – 431203 PAN: AAQPJ5374E (Appellant) (Respondent) Assessee by : Shri Jaiprakash Bairagra Department by : Shri Ramnath P Murkunde Date of hearing : 06-01-2025 Date of pronouncement : 27-02-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 02.08.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assess…

PREETI CHIRANIA,MUMBAI vs. THE INCOME TAX OFFICER WARD - 28(2)(4), NAVI MUMBAI

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

ITA 4245/MUM/2024[2012-13]Status: DisposedITAT Mumbai10 Dec 2024AY 2012-13

Bench: Shri Sandeep Gosain & Ms. Padmavathy Svs. Ito, Ward – 28(2)(4) Preeti Chirania 309, 3Rd Floor, Tower No. Flat No.3, 1St Floor, 6, Vashi Rly Stn., Mangesh Santa Durga Commercial Complex, Chs, Sector – 17, Nerul Vashi Navi Mumbai – 400 (E), Navi Mumbai – 400 703. 706. Pan/Gir No. Akbpc0636M (Applicant) (Respondent)

Section 148Section 234BSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER Vs. ITO, Ward – 28(2)(4) Preeti Chirania 309, 3rd Floor, Tower No. Flat No.3, 1st Floor, 6, Vashi Rly Stn., Mangesh Santa Durga Commercial Complex, Chs, Sector – 17, Nerul Vashi Navi Mumbai – 400 (E), Navi Mumbai – 400 703. 706. PAN/GIR No. AKBPC0636M (Applicant) (Respondent) Assessee by Ms. Ritu Kamal Kishore Revenue by Shri Ramakrishna Bandi, CIT(DR) सुनवाई क" तारीख/Date of Hearing 06.11.2024 घोषणा क" तारीख/Date of Pronouncement 10.12.2024 आदेश / ORDER PER SANDEEP GOSAIN, JM:…

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