Sanat Kumar v. ACIT

122 Taxmann.com 75High Court2020#14775 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 10(38)Section 142(1)Section 143(2)Section 68Section 69C

Issues it is cited on

onus of proofmaterial facts necessary for assessmentsurvey under section 133apenny stocksection 10(38)section 132(4a)short term capital gainaddition under section 68entry operatorlong term capital gainsshare application moneyaccommodation entry

Judgments citing Sanat Kumar v. ACIT

Chintan Shailesh Shah, Mumbai vs. ITO Ward-30(1)(2), Now ITO Ward-41(3)(1), Mumbai

In the result, the appeal filed by the assessee stands dismissed with no order as to cost

ITA 2469/MUM/2024[2014-15]Status: DisposedITAT Mumbai17 Feb 2025AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankarchintan Shailesh Shah Vs. Ito, Ward 30(1)(2) Rushikesh, Shanti Nagar, (Now Ward 41(3)(1)) Adarsh Dugdhalaya Kautilya Bhavan, Bkc, Malad (W), Mumbai – Bandra (E), Mumbai – 400064. 400051. Pan/Gir No. Amzps2768Q (Applicant) (Respondent)

Section 10(38)Section 133(6)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Chintan Shailesh Shah Vs. ITO, Ward 30(1)(2) Rushikesh, Shanti Nagar, (Now Ward 41(3)(1)) Adarsh Dugdhalaya Kautilya Bhavan, BKC, Malad (W), Mumbai – Bandra (E), Mumbai – 400064. 400051. PAN/GIR No. AMZPS2768Q (Applicant) (Respondent) Assessee by None Revenue by Shri Mahesh Pamnani, Sr. DR Date of Hearing 17.02.2025 Date of Pronouncement 17.02.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned orde…

Shailesh Subodhchandra Jhaveri, Ahmedabad vs. The Dy.CIT, Central Circle-1(1), Ahmedabad

In the result, the appeal of the assessee is dismissed for both the year under consideration

ITA 16/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad21 Aug 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Deeapk Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.14 to 16/Ahd/2024 (Assessment Years: 2011-12 & 2012-13) Shailesh Subodhchandra Jhaveri, Vs. The Deputy Commissioner of A/2, Manibhadra Flats, New Income Tax, Girdhar Park Society, Ambawadi, Central Circle-1(1), Ahmedabad-380015 Ahmedabad [PAN No.ADTPJ0210B] (Appellant) .. (Respondent) Appellant by : Shri Deeapk Shah, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 13.08.2024 Date of Pronouncement 21.08.2024 O R D E R PER SI…

Shailesh S. Jhaveri, Ahmedabad vs. The Dy.CIT, Cent. Circle-1(1), Ahmedabad

In the result, the appeal of the assessee is dismissed for both the year under consideration

ITA 15/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad21 Aug 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Deeapk Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.14 to 16/Ahd/2024 (Assessment Years: 2011-12 & 2012-13) Shailesh Subodhchandra Jhaveri, Vs. The Deputy Commissioner of A/2, Manibhadra Flats, New Income Tax, Girdhar Park Society, Ambawadi, Central Circle-1(1), Ahmedabad-380015 Ahmedabad [PAN No.ADTPJ0210B] (Appellant) .. (Respondent) Appellant by : Shri Deeapk Shah, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 13.08.2024 Date of Pronouncement 21.08.2024 O R D E R PER SI…

Shailesh Subodhchandra Jhaveri, Ahmedabad vs. The Dy.CIT, Central Circle-1(1), Ahmedabad

In the result, the appeal of the assessee is dismissed for both the year under consideration

ITA 14/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad21 Aug 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Deeapk Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.14 to 16/Ahd/2024 (Assessment Years: 2011-12 & 2012-13) Shailesh Subodhchandra Jhaveri, Vs. The Deputy Commissioner of A/2, Manibhadra Flats, New Income Tax, Girdhar Park Society, Ambawadi, Central Circle-1(1), Ahmedabad-380015 Ahmedabad [PAN No.ADTPJ0210B] (Appellant) .. (Respondent) Appellant by : Shri Deeapk Shah, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 13.08.2024 Date of Pronouncement 21.08.2024 O R D E R PER SI…

Sangeeta Devi Jhunjhunwala, New Delhi vs. ITO, Ward-70(1), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 747/DEL/2022[2015-16]Status: DisposedITAT Delhi18 May 2023AY 2015-16

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2015-16

For Appellant: Shri Rajiv SaxenaFor Respondent: Shri Amit Shukla, Sr. DR
Section 10(38)Section 131Section 142(1)Section 143(1)Section 69C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2015-16 Sangeeta Devi Jhunjhunwala, Vs. ITO, Ward-70(1) IPSO Legal H-35, 1st Floor, New Delhi. Jangpura Extension, New Delhi – 110 014 PAN AAAPJ3918J (Appellant) (Respondent) Assessee by: Shri Rajiv Saxena, Ms. Sumangla Saxena, Shri Shayam Sunder, Shri Dishant Seth, Advocates Department by : Shri Amit Shukla, Sr. DR Date of Hearing: 05.04.2023 Date of 18.05.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against…

Noble Tradelink Private Limited, Jaipur vs. Ward 1(5), Jaipur

In the result, both the appeals of the assessee are partly allowed

ITA 302/JPR/2021[2012-13]Status: DisposedITAT Jaipur10 Oct 2022AY 2012-13
For Appellant: Shri P.C. Parwal, CAFor Respondent: Smt. Monisha Choudhary, JCIT-DR
Section 148Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MEETHA LAL MEENA, AM vk;dj vihy la-@ITA No. 302 & 303/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2012-13 & 2013-14 M/s. Noble Tradelink Private Ltd. cuke The ITO Vs. 476, Govind Raoji Ka Rasta Ward 1(5) Chandpol Bazar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCN 6092 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Re…

Sanat Kumar v. ACIT (122 Taxmann.com 75) — Cited in 6 Judgments | BharatTax