Ramprasad Aggarwal v. ITO 2(3)(2), Mumbai

RAJ SHARADKUMAR AGARWAL,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

In the result, the appeal of the assessee bearing ITA No

Bench: SHRI ANIKESH BANERJEE (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Raj Shardakumar Agarwal vs Income Tax Officer Ward 42(1)(4) B-1704, DB Woods, Krishna AO Number-94, Range Code-431, Vatika Road, Gokuldham, Ward 42(1)(4), KautilyaBhavan, Goregaon East S.O. Mumbai- BandraKurla Complex, Mumbai- 400063 400051 PAN:AEJPA6636H APPELLANT RESPONDENT Assessee by :Shri Priyanka Jain, Shri Pankaj Soni & Shri Rohan Mittal Respondent by :Shri Umashankar Prasad (CIT DR) Date of hearing : 16/01/2026 Date of pronouncement : 16/02/2026 O R D E…

SUDHEER CHIRANIA,MUMBAI vs. THE INCOME TAX OFFICER, WARD - 23(3)(7), MUMBAI

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

Bench: Shri Saktijit Dey & Shri Jagadishassessment Year: 2012-13

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘G’ BENCH: MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER Assessment Year: 2012-13 Sudheer Chirania The Income Tax Officer, Ward – 301, Sona Chambers, 507/509 JSS Vs. 23(3)(7), Mumbai Road, Chira Bazar, Marine Lines- ITO, Piramal Chamber, Lalbaug East, Mumbai- 4000002 PAN: AAGPC2884A (Appellant) (Respondent) Appellant by : Ms. Simran Dhawan & Mr. Ravi Gantara, Advocate Respondent by : Shri Arun Kanti Datta, CIT DR सुनवाई की तारीख/Date of Hearing : 17.12.2025 घोषणा की तारीख /Date of Pronouncement : 16.01.2026 O R D E R PER JAGADIS…

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

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)

…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…

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

In the result, the appeal of the assessee is allowed

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

…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…

ITO 41(3)(1), MUMBAI, MUMBAI vs. DEEPIKA ANIL AGARWAL, MUMBAI

In the result the appeal filed by the revenue stands\ndismissed

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"D\" BENCH MUMBAI\nBEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER&\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\nITA No. 1885/Mum/2025\n(Assessment Year: 2011-12)\nVs. Deepika Anil Agarwal\nITO 41(3)(1)\n847, Kautilya Bhawan\nMumbai.\n501, Sidhi Bldg, Mala\nWest.\nPAN/GIR No.AKOPA7202Q\n(Applicant)\n(Respondent)\nAssesseeby\nShri Vimal Punmiya, CA\nRevenue by\nShri Annavaran Kosuri, Sr. AR\nDate of Hearing\nDate of Pronouncement\n22.07.2025\n06.08.2025\nआदेश / ORDER\nPER SANDEEP GOSAIN, JM:\nThe present appeal has been filed by the revenue\nchallenging the…

RAJENDRA KUMAR MUNDRA (HUF),MUMBAI vs. NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI

In the result the appeal filed by the assessee stands allowed

Bench: Hon’Ble Shri Sandeep Gosain& Shri Girish Agrawalrajendra Kumar Mundra Vs. Ito, Ward 24(3)(1) (Huf) Piramal Chamber C-28, Ameya Bldg, Behind Lalbaug, Mumbai – Ymca Dn Nagar Andheri (W) 400012. 400053. Pan/Gir No.Aadh6828J (Applicant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Rajendra Kumar Mundra Vs. ITO, Ward 24(3)(1) (HUF) Piramal Chamber C-28, Ameya Bldg, Behind Lalbaug, Mumbai – YMCA DN Nagar Andheri (W) 400012. 400053. PAN/GIR No.AADH6828J (Applicant) (Respondent) Assessee by Shri Vimal Punmiya, CA & Shri Anand Mundra, CA Revenue by Shri Annavaran Kosuri, Sr. AR Date of Hearing 22.07.2025 Date of Pronouncement 06.08.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned…

JAYESH TARACHAND KOTHARI ,MUMBAI vs. ACIT-19(2), MUMBAI

Accordingly we direct the AO to delete the addition made in this regard for both AYs 2014-15 and 2015-16. 12. In result, the appeal of the assessee for AY 2013-14 to 2015-16 are allowed

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 1553/Mum/2024 (Assessment Year: 2013-14) I.T.A. No. 1552/Mum/2024 (Assessment Year: 2014-15) I.T.A. No. 1551/Mum/2024 (Assessment Year: 2015-16) Jayesh Tarachand Kothari, ACIT-19(2), 1st Floor, Nirmal Niketan, Room No. 207, 2nd Floor, 221, Khetwadi Main Road, Vs. Matru Mandir, Tardeo Road, Mumbai-400004. Mumbai-400007. PAN: AACPK1361Q Appellant) : Respondent) Appellant /Assessee by : Ms. Rutuja N Pawar / Sneha More, AR Revenue / Respondent by : Ms. Kavitha Kaushik, Sr. DR Date of Hearing : 12.0…

JAYESH TARACHAND KOTHARI ,MUMBAI vs. ACIT-19(2), MUMBAI

Accordingly we direct the AO to delete the addition made in this regard for both AYs 2014-15 and 2015-16. 12. In result, the appeal of the assessee for AY 2013-14 to 2015-16 are allowed

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 1553/Mum/2024 (Assessment Year: 2013-14) I.T.A. No. 1552/Mum/2024 (Assessment Year: 2014-15) I.T.A. No. 1551/Mum/2024 (Assessment Year: 2015-16) Jayesh Tarachand Kothari, ACIT-19(2), 1st Floor, Nirmal Niketan, Room No. 207, 2nd Floor, 221, Khetwadi Main Road, Vs. Matru Mandir, Tardeo Road, Mumbai-400004. Mumbai-400007. PAN: AACPK1361Q Appellant) : Respondent) Appellant /Assessee by : Ms. Rutuja N Pawar / Sneha More, AR Revenue / Respondent by : Ms. Kavitha Kaushik, Sr. DR Date of Hearing : 12.0…

JAYESH TARACHAND KOTHARI,MUMBAI vs. ACIT- 19(2), MUMBAI

Accordingly we direct the AO to delete the addition made in this regard for both AYs 2014-15 and 2015-16. 12. In result, the appeal of the assessee for AY 2013-14 to 2015-16 are allowed

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 1553/Mum/2024 (Assessment Year: 2013-14) I.T.A. No. 1552/Mum/2024 (Assessment Year: 2014-15) I.T.A. No. 1551/Mum/2024 (Assessment Year: 2015-16) Jayesh Tarachand Kothari, ACIT-19(2), 1st Floor, Nirmal Niketan, Room No. 207, 2nd Floor, 221, Khetwadi Main Road, Vs. Matru Mandir, Tardeo Road, Mumbai-400004. Mumbai-400007. PAN: AACPK1361Q Appellant) : Respondent) Appellant /Assessee by : Ms. Rutuja N Pawar / Sneha More, AR Revenue / Respondent by : Ms. Kavitha Kaushik, Sr. DR Date of Hearing : 12.0…

ITO, MUMBAI vs. BHUMIKA RAJESH VATNANI, MUMBAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri B.R. Baskaran & Shri Sandeep Gosainassessment Year : 2013-14 Income Tax Officer-24(1)(1), Bhumika Rajesh Vatnani, Piramal Chambers, 2601/02, Royal Empire, Lalbaugh, Parel, Vs. Shashtri Nagar, Mumbai Andheri West, Mumbai Pan :Admpv7590F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment Year : 2013-14 Income Tax Officer-24(1)(1), Bhumika Rajesh Vatnani, Piramal Chambers, 2601/02, Royal Empire, Lalbaugh, Parel, vs. Shashtri Nagar, Mumbai Andheri West, Mumbai PAN :ADMPV7590F (Appellant) (Respondent) Assessee by : Shri Bhupendra Shah Revenue by : Shri Leyaqat Ali Aafaqui Date of Hearing : 05-03-2025 Date of Pronouncement : 10-03-2025 O R D E R PER B.R. BASKARAN, A.M : The Revenue has filed this appeal challenging the order dated 07-08-20…

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

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

…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

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

…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…

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

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)

…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:…

ANJU CHIRANIA,MUMBAI vs. THE INCOME TAX OFFICER, WARD - 4(1)(3), MUMBAI

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

Bench: Shri Pavan Kumar Gadale, Judicialmember & Shri Girish Agrawalanju Chirania, Vs. Ito, Ward –4(1)(3), 301, Sona Chambers, Room No. 637, 507/509, Jss Road, Aayakar Bhavan, Chira Bazar, Marine Lines, M.K.Road, Mumbai – 400 002. Mumbai-400020. Pan/Gir No. Afcpc9073Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “A” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIALMEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Anju Chirania, Vs. ITO, Ward –4(1)(3), 301, Sona Chambers, Room No. 637, 507/509, JSS Road, Aayakar Bhavan, Chira bazar, Marine Lines, M.K.Road, Mumbai – 400 002. Mumbai-400020. PAN/GIR No. AFCPC9073Q (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by Ms.Ritu Kamal Kishore & Shri.Ravi Ganatra. AR Respondent by Shri Manoj Kumar Sinha.Sr.DR सुनवाई क" तार"ख/Date of Hearing 07.08.2024 घोषणा क" तार"ख/Date of Pronouncement 25.09.2024 ORDER PER PAVAN KUMAR GADALE, JM: The as…

DCIT CENTRAL CIRCLE -2(2) , MUMBAI vs. SHRI VIRAL SARAF MITTAL , MUMBAI

In the result, appeal filed by the revenue is dismissed

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit – Central Circle – 2(2) V. Viral Saraf Mittal Room No. 806, 8Th Floor 901/902, Capri Heights Old Cgo Annex Building Palli Hill, Bandra (W) M.K. Road, Mumbai - 400020 Mumbai - 400050 Pan: Azbps0317C (Appellant) (Respondent) Assessee Represented By : Shri Sidharth Kothari Department Represented By : Ms. Kavitha Kaushik

…ogent material to show that the assessee has brought back his Page No. 16 Viral Saraf Mittal unaccounted income in the shape of long term capital gain is unsustainable. 9.2 Decision of Hon'ble ITAT, Mumbai in the case of Ramprasad Agarwal vs. ITO reported in 100 Taxmann.com 172 (Mumbai) wherein, it was held that if the holding of shares in Dmat account cannot be disputed then the transaction cannot be held as bogus. The AO has also not. disputed the sale of shares from the Dmat account of the assessee and the sale consideration was directly credited to the bank account of the assessee. Once the assessee produced…

UDAYAN GROVER,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE(NFAC), DELHI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleudayan Grover V. National Faceless Appeal Centre Panch Mahal Delhi Panch Sristhi Complex {Acit – 26(3), Bkc, Mumbai} Powai, Mumbai - 400072 Pan: Aclpg0572G (Appellant) (Respondent) Assessee Represented By : Shri Vimal Punmiya Department Represented By : Ms. Kavitha Kaushik

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Udayan Grover v. National Faceless Appeal Centre Panch Mahal Delhi Panch Sristhi Complex {ACIT – 26(3), BKC, Mumbai} Powai, Mumbai - 400072 PAN: ACLPG0572G (Appellant) (Respondent) Assessee Represented by : Shri Vimal Punmiya Department Represented by : Ms. Kavitha Kaushik Date of conclusion of Hearing : 23.01.2024 Date of Pronouncement : 07.02.2024 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against order of Learned…

MES. PALLAVI MAYUR GANDHI,MUMBAI vs. ITO - 33(2)(5), MUMBAI

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

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘C’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 2251/Mum/2022 (A.Y. 2011-12) Vs. ITO-33(2)(5) Mrs. Pallavi Mayur Gandhi G-1202, Kamla Vihar, G-Wing Bandra Kurla Mahavir Nagar, Kandivli West Complex Mumbai-400 067. Bandra East Mumbai-400 051. PAN : AADPG3815E (Appellant) (Respondent) Assessee by Shri Akash Kumar Department by Shri V.K. Chaturvedi Date of Hearing 09.02.2023 Date of Pronouncement 19.04.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 10.08.2022 passed…