Sanjay Bimalchand Jain L/H Shantidevi Bimalchand Jain v. CIT

229 Taxmann 173High Court2015#2705 most cited
43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 10(38)Section 68Section 131Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

Issues it is cited on

price riggingbogus ltcgbogus long term capital gainpenny stocksection 10(38)entry operatorlong term capital gainsprincipal commissioner of income-taxlong term capital gainaccommodation entrysection 131section 10

Judgments citing Sanjay Bimalchand Jain L/H Shantidevi Bimalchand Jain v. CIT

Anand Jain HUF, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5946/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Jain HUF, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5945/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Mangilal Jain, Darjeeling vs. ITO, Ward - 3(3), Darjeeling

Appeal is allowed

ITA 729/KOL/2018[2014-15]Status: DisposedITAT Kolkata15 May 2019AY 2014-15

Bench: Shri S.S, Godaraassessment Year:2014-15 Mangilal Jain Income Tax Officer, बनाम / C/O Advocate Pradip Ward-3(3), Nr. Lal V/S. Lakhotia, 2Nd Floor, Metro Kothi, Darjeeling Plaza, Sf Road, Siliguri-734005 [Pan No.Afkpj 4178 D] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Dhiraj Lakhotia, A.R अपीलाथ" क" ओर से/By Appellant Shri C.J. Singh, Jcit-Sr-Dr ""यथ" क" ओर से/By Respondent 05-03-2019 सुनवाई क" तार"ख/Date Of Hearing 15-05-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Commissioner Of Income-Tax (Appeals)-Siliguri’S Order Dated 22.03.2018 Passed In Case No.69/Cit(A)/Slg/2016-17, Involving Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee’S Sole Substantive Grievance Raised In The Instant Appeal Seeks To Reverse Both The Lower Authorities Findings Treating His Short Term Capital Loss (Stcl) Arising From Sale Of Shares After Payment Of Security Transaction Tax (Stt), Amounting To ₹1,92,320/- As Bogus Unexplained Cash Credits. The Cit(A)’S Detailed Discussion To This Effect Reads As Under:- “4. Decision :- I Have Perused The Assessment Order, The Grounds Of Appeal & The Submissions Made By The Ld.. A/R On Behalf Of The Appellant. My Observations & Findings Are As Under :- 4.1. The Present Appeal Emanates After Disallowing Rs. 11,92,320/- Arising Out Of Shares Transaction & Treated The Same As Bogus. In This Case The Assessee Purchased 32000 Shares Of Global Infratech & Finance Ltd. Through Eureka Stock & Shares Broking Services Limited @ Rs. 77.37 Per Share Aggregating To Rs. 24,79,714/- On 11.02.2014 & Further Sold The

Section 131Section 133ASection 143(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “SMC” KOLKATA Before Shri S.S, Godara, Judicial Member Assessment Year:2014-15 Mangilal Jain Income Tax Officer, बनाम / C/o Advocate Pradip Ward-3(3), Nr. Lal V/s. Lakhotia, 2nd Floor, Metro Kothi, Darjeeling Plaza, SF Road, Siliguri-734005 [PAN No.AFKPJ 4178 D] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Dhiraj Lakhotia, A.R अपीलाथ" क" ओर से/By Appellant Shri C.J. Singh, JCIT-SR-DR ""यथ" क" ओर से/By Respondent 05-03-2019 सुनवाई क" तार"ख/Date of Hearing 15-05-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R This assessee’s appeal for assessment year 20…

Soumitra Choudhury, Kolkata vs. ACIT, Circle - 22, Kolkata

ITA 256/KOL/2019[2012-13]Status: DisposedITAT Kolkata15 Mar 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Years :2012-13 Soumitra Choudhury V/S. Acit, Circle-12 28C, Satish Mukherjee 54/1, Rafi Ahmed Road, Kolkata-700026 Kidwai Road, [Pan No.Acnpc 4627 Q] Kolkarta-16 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, Jcit-Sr-Dr ""यथ" क" ओर से/By Respondent 13-03-2019 सुनवाई क" तार"ख/Date Of Hearing Assessment Year :2015-16 Purushottam Das Agarwal V/S. Income Tax Officer, C/O Balaji Enterprises, Ward-35(1), Aayakar 83/85 N.S. Road, Ground Bhawan Porva, 110, Floor, Kolkata Shantipally, Kokata- [Pan No.Actpa 9138 Q] 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Subash Agarwal Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, Jcit-Sr-Dr ""यथ" क" ओर से/By Respondent 14-03-2019 सुनवाई क" तार"ख/Date Of Hearing 15-03-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- These Two Assessees Have Filed Their Instant Appeal(S) For Assessment Year(S) 2012-13 & 2015-16 Against The Commissioner Of Income Tax

Section 10(38)Section 131Section 133(6)Section 143(3)Section 148Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Years :2012-13 Soumitra Choudhury V/s. ACIT, Circle-12 28C, Satish Mukherjee 54/1, Rafi Ahmed Road, Kolkata-700026 Kidwai Road, [PAN No.ACNPC 4627 Q] Kolkarta-16 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, JCIT-SR-DR ""यथ" क" ओर से/By Respondent 13-03-2019 सुनवाई क" तार"ख/Date of Hearing Assessment Year :2015-16 Purushottam Das Agarwal V/s. Income…

Purushottam Das Agarwal, Kolkata vs. ITO, Ward - 35(1), Kolkata

ITA 2421/KOL/2018[2015-16]Status: DisposedITAT Kolkata15 Mar 2019AY 2015-16

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Years :2012-13 Soumitra Choudhury V/S. Acit, Circle-12 28C, Satish Mukherjee 54/1, Rafi Ahmed Road, Kolkata-700026 Kidwai Road, [Pan No.Acnpc 4627 Q] Kolkarta-16 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, Jcit-Sr-Dr ""यथ" क" ओर से/By Respondent 13-03-2019 सुनवाई क" तार"ख/Date Of Hearing Assessment Year :2015-16 Purushottam Das Agarwal V/S. Income Tax Officer, C/O Balaji Enterprises, Ward-35(1), Aayakar 83/85 N.S. Road, Ground Bhawan Porva, 110, Floor, Kolkata Shantipally, Kokata- [Pan No.Actpa 9138 Q] 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Subash Agarwal Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, Jcit-Sr-Dr ""यथ" क" ओर से/By Respondent 14-03-2019 सुनवाई क" तार"ख/Date Of Hearing 15-03-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- These Two Assessees Have Filed Their Instant Appeal(S) For Assessment Year(S) 2012-13 & 2015-16 Against The Commissioner Of Income Tax

Section 10(38)Section 131Section 133(6)Section 143(3)Section 148Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Years :2012-13 Soumitra Choudhury V/s. ACIT, Circle-12 28C, Satish Mukherjee 54/1, Rafi Ahmed Road, Kolkata-700026 Kidwai Road, [PAN No.ACNPC 4627 Q] Kolkarta-16 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, JCIT-SR-DR ""यथ" क" ओर से/By Respondent 13-03-2019 सुनवाई क" तार"ख/Date of Hearing Assessment Year :2015-16 Purushottam Das Agarwal V/s. Income…

Rita Goel, Ghaziabad vs. ITO, Ward- 2(2), Ghaziabad

In the result, all the appeals of the assessees are allowed

ITA 2929/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Feb 2019AY 2014-15

Bench: Shri Amit Shukla

For Appellant: Shri Akhilesh Kumar and Shri VipinFor Respondent: Shri S.L. Anuragi, Sr.D.R
Section 10(38)Section 115BSection 131Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.2927/DEL/2018 Assessment Year: 2014-15 1.Smt. Madhu Goel, vs. DCIT, Circle-1, Ghaziabad. Ghaziabad. TAN/PAN: AATPG 1691E (Appellant) (Respondent) I.T.A. No.2928/DEL/2018 Assessment Year: 2014-15 1.Smt. Anchal Goel, vs. DCIT, Circle-1, Ghaziabad. Ghaziabad. TAN/PAN: ANNPG 9069M (Appellant) (Respondent) I.T.A. No.2929/DEL/2018 Assessment Year: 2014-15 1.Smt. Rita Goel, vs. DCIT, Circle-1, Ghaziabad. Ghaziabad. TAN/PAN: AATPG 1691E (Appellant) (Respondent) Appellant by: Shri Akhilesh Kumar a…

Anchal Goel, Ghaziabad vs. ITO, Ward- 1(1), Ghaziabad

In the result, all the appeals of the assessees are allowed

ITA 2928/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Feb 2019AY 2014-15

Bench: Shri Amit Shukla

For Appellant: Shri Akhilesh Kumar and Shri VipinFor Respondent: Shri S.L. Anuragi, Sr.D.R
Section 10(38)Section 115BSection 131Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.2927/DEL/2018 Assessment Year: 2014-15 1.Smt. Madhu Goel, vs. DCIT, Circle-1, Ghaziabad. Ghaziabad. TAN/PAN: AATPG 1691E (Appellant) (Respondent) I.T.A. No.2928/DEL/2018 Assessment Year: 2014-15 1.Smt. Anchal Goel, vs. DCIT, Circle-1, Ghaziabad. Ghaziabad. TAN/PAN: ANNPG 9069M (Appellant) (Respondent) I.T.A. No.2929/DEL/2018 Assessment Year: 2014-15 1.Smt. Rita Goel, vs. DCIT, Circle-1, Ghaziabad. Ghaziabad. TAN/PAN: AATPG 1691E (Appellant) (Respondent) Appellant by: Shri Akhilesh Kumar a…

Madhu Goel, Ghaziabad vs. DCIT, Circle- 1, Ghaziabad

In the result, all the appeals of the assessees are allowed

ITA 2927/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Feb 2019AY 2014-15

Bench: Shri Amit Shukla

For Appellant: Shri Akhilesh Kumar and Shri VipinFor Respondent: Shri S.L. Anuragi, Sr.D.R
Section 10(38)Section 115BSection 131Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.2927/DEL/2018 Assessment Year: 2014-15 1.Smt. Madhu Goel, vs. DCIT, Circle-1, Ghaziabad. Ghaziabad. TAN/PAN: AATPG 1691E (Appellant) (Respondent) I.T.A. No.2928/DEL/2018 Assessment Year: 2014-15 1.Smt. Anchal Goel, vs. DCIT, Circle-1, Ghaziabad. Ghaziabad. TAN/PAN: ANNPG 9069M (Appellant) (Respondent) I.T.A. No.2929/DEL/2018 Assessment Year: 2014-15 1.Smt. Rita Goel, vs. DCIT, Circle-1, Ghaziabad. Ghaziabad. TAN/PAN: AATPG 1691E (Appellant) (Respondent) Appellant by: Shri Akhilesh Kumar a…

Sanjeev Jain, Saharanpur vs. ITO, Saharanpur

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

ITA 3381/DEL/2017[2013-14]Status: DisposedITAT Delhi15 Jan 2019AY 2013-14

Bench: Sh. R.K. Pand & Ms. Suchitra Kambleassessment Year: 2013-14

Section 10(38)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. R.K. PAND, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2013-14 Sanjeev Jain Vs ITO Prop. M/s. S.K. Jewellers Ward-3(4) Saraffa Bazar Income Tax Office Saharanpur – 247001 Building, Court Road, PAN : ACFPJ6545C Saharanpur (APPELLANT) (RESPONDENT) Appellant by Sh.Sanjay Kumar, CA Sh. Akash Garg, Advocate Respondent by Sh.S. S. Rana, CIT (DR) Date of hearing: 17/12/2018 Date of Pronouncement: 15/01/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 20.03.…

Smt. Nita Jhunjhunwala, Howrah vs. ITO, Ward - 47(2), Kolkata

ITA 1922/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Jan 2019AY 2014-15

Bench: Shri S.S, Godaraassessment Year:2014-15 Smt. Sangita Jhunjhunwala, Income Tax Officer, बनाम / 77/79 Sri Arobinda Road, Ward-47(2), 3, Govt. V/S. Salkia, Howrah-711106 Place (West), Kolkata- [Pan No.Aeypj 0474 M] 700 106 .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala, Income Tax Officer, बनाम / 61 Ashutosh Mukherjee Ward-36(3), Aayakar V/S. Lane, Salkia, Bhawan Poorva, Howrah-711106 Kolkata-700 106 [Pan No.Acppj 8989 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala Income Tax Officer, बनाम / (Huf), 77/79 Sri Arobinda Ward-48(4), 3, Govt. V/S. Road, Salkia, Howrah- Place (West), Kolkata- 711106 700 101 [Pan No.Aaehs 5311 Q] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Ashok Jhunjhunwala, Income Tax Officer, बनाम / 109, Netaji Subhas Road, Ward-34(2), Aayakar V/S. Goyee House, Kolkata-001 Bhawan, Poorva, [Pan No.Acppj 8990 D] Kolkata-700 107

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “SMC” KOLKATA Before Shri S.S, Godara, Judicial Member Assessment Year:2014-15 Smt. Sangita Jhunjhunwala, Income Tax Officer, बनाम / 77/79 Sri Arobinda Road, Ward-47(2), 3, Govt. V/s. Salkia, Howrah-711106 Place (West), Kolkata- [PAN No.AEYPJ 0474 M] 700 106 .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala, Income Tax Officer, बनाम / 61 Ashutosh Mukherjee Ward-36(3), Aayakar V/s. Lane, Salkia, Bhawan Poorva, Howrah-711106 Kolkata-700 106 [PAN No.ACPPJ 8989 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 201…

Sri Ashok Jhunjhunwala, Howrah vs. ITO, Ward - 34(2), Kolkata

ITA 1921/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Jan 2019AY 2014-15

Bench: Shri S.S, Godaraassessment Year:2014-15 Smt. Sangita Jhunjhunwala, Income Tax Officer, बनाम / 77/79 Sri Arobinda Road, Ward-47(2), 3, Govt. V/S. Salkia, Howrah-711106 Place (West), Kolkata- [Pan No.Aeypj 0474 M] 700 106 .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala, Income Tax Officer, बनाम / 61 Ashutosh Mukherjee Ward-36(3), Aayakar V/S. Lane, Salkia, Bhawan Poorva, Howrah-711106 Kolkata-700 106 [Pan No.Acppj 8989 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala Income Tax Officer, बनाम / (Huf), 77/79 Sri Arobinda Ward-48(4), 3, Govt. V/S. Road, Salkia, Howrah- Place (West), Kolkata- 711106 700 101 [Pan No.Aaehs 5311 Q] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Ashok Jhunjhunwala, Income Tax Officer, बनाम / 109, Netaji Subhas Road, Ward-34(2), Aayakar V/S. Goyee House, Kolkata-001 Bhawan, Poorva, [Pan No.Acppj 8990 D] Kolkata-700 107

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “SMC” KOLKATA Before Shri S.S, Godara, Judicial Member Assessment Year:2014-15 Smt. Sangita Jhunjhunwala, Income Tax Officer, बनाम / 77/79 Sri Arobinda Road, Ward-47(2), 3, Govt. V/s. Salkia, Howrah-711106 Place (West), Kolkata- [PAN No.AEYPJ 0474 M] 700 106 .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala, Income Tax Officer, बनाम / 61 Ashutosh Mukherjee Ward-36(3), Aayakar V/s. Lane, Salkia, Bhawan Poorva, Howrah-711106 Kolkata-700 106 [PAN No.ACPPJ 8989 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 201…

Sri Sanjeev Jhunjhunwala, HUF, Howrah vs. ITO, Ward - 48(4), Kolkata

ITA 1920/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Jan 2019AY 2014-15

Bench: Shri S.S, Godaraassessment Year:2014-15 Smt. Sangita Jhunjhunwala, Income Tax Officer, बनाम / 77/79 Sri Arobinda Road, Ward-47(2), 3, Govt. V/S. Salkia, Howrah-711106 Place (West), Kolkata- [Pan No.Aeypj 0474 M] 700 106 .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala, Income Tax Officer, बनाम / 61 Ashutosh Mukherjee Ward-36(3), Aayakar V/S. Lane, Salkia, Bhawan Poorva, Howrah-711106 Kolkata-700 106 [Pan No.Acppj 8989 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala Income Tax Officer, बनाम / (Huf), 77/79 Sri Arobinda Ward-48(4), 3, Govt. V/S. Road, Salkia, Howrah- Place (West), Kolkata- 711106 700 101 [Pan No.Aaehs 5311 Q] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Ashok Jhunjhunwala, Income Tax Officer, बनाम / 109, Netaji Subhas Road, Ward-34(2), Aayakar V/S. Goyee House, Kolkata-001 Bhawan, Poorva, [Pan No.Acppj 8990 D] Kolkata-700 107

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “SMC” KOLKATA Before Shri S.S, Godara, Judicial Member Assessment Year:2014-15 Smt. Sangita Jhunjhunwala, Income Tax Officer, बनाम / 77/79 Sri Arobinda Road, Ward-47(2), 3, Govt. V/s. Salkia, Howrah-711106 Place (West), Kolkata- [PAN No.AEYPJ 0474 M] 700 106 .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala, Income Tax Officer, बनाम / 61 Ashutosh Mukherjee Ward-36(3), Aayakar V/s. Lane, Salkia, Bhawan Poorva, Howrah-711106 Kolkata-700 106 [PAN No.ACPPJ 8989 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 201…

Sri Sanjeev Jhunjhunwala, Howrah vs. ITO, Ward - 36(3), Kolkata

ITA 1919/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Jan 2019AY 2014-15

Bench: Shri S.S, Godaraassessment Year:2014-15 Smt. Sangita Jhunjhunwala, Income Tax Officer, बनाम / 77/79 Sri Arobinda Road, Ward-47(2), 3, Govt. V/S. Salkia, Howrah-711106 Place (West), Kolkata- [Pan No.Aeypj 0474 M] 700 106 .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala, Income Tax Officer, बनाम / 61 Ashutosh Mukherjee Ward-36(3), Aayakar V/S. Lane, Salkia, Bhawan Poorva, Howrah-711106 Kolkata-700 106 [Pan No.Acppj 8989 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala Income Tax Officer, बनाम / (Huf), 77/79 Sri Arobinda Ward-48(4), 3, Govt. V/S. Road, Salkia, Howrah- Place (West), Kolkata- 711106 700 101 [Pan No.Aaehs 5311 Q] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Ashok Jhunjhunwala, Income Tax Officer, बनाम / 109, Netaji Subhas Road, Ward-34(2), Aayakar V/S. Goyee House, Kolkata-001 Bhawan, Poorva, [Pan No.Acppj 8990 D] Kolkata-700 107

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “SMC” KOLKATA Before Shri S.S, Godara, Judicial Member Assessment Year:2014-15 Smt. Sangita Jhunjhunwala, Income Tax Officer, बनाम / 77/79 Sri Arobinda Road, Ward-47(2), 3, Govt. V/s. Salkia, Howrah-711106 Place (West), Kolkata- [PAN No.AEYPJ 0474 M] 700 106 .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala, Income Tax Officer, बनाम / 61 Ashutosh Mukherjee Ward-36(3), Aayakar V/s. Lane, Salkia, Bhawan Poorva, Howrah-711106 Kolkata-700 106 [PAN No.ACPPJ 8989 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 201…

Smt. Sangita Jhunjhunwala, Howrah vs. ITO, Ward - 47(2), Kolkata

ITA 1918/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Jan 2019AY 2014-15

Bench: Shri S.S, Godaraassessment Year:2014-15 Smt. Sangita Jhunjhunwala, Income Tax Officer, बनाम / 77/79 Sri Arobinda Road, Ward-47(2), 3, Govt. V/S. Salkia, Howrah-711106 Place (West), Kolkata- [Pan No.Aeypj 0474 M] 700 106 .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala, Income Tax Officer, बनाम / 61 Ashutosh Mukherjee Ward-36(3), Aayakar V/S. Lane, Salkia, Bhawan Poorva, Howrah-711106 Kolkata-700 106 [Pan No.Acppj 8989 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala Income Tax Officer, बनाम / (Huf), 77/79 Sri Arobinda Ward-48(4), 3, Govt. V/S. Road, Salkia, Howrah- Place (West), Kolkata- 711106 700 101 [Pan No.Aaehs 5311 Q] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Ashok Jhunjhunwala, Income Tax Officer, बनाम / 109, Netaji Subhas Road, Ward-34(2), Aayakar V/S. Goyee House, Kolkata-001 Bhawan, Poorva, [Pan No.Acppj 8990 D] Kolkata-700 107

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “SMC” KOLKATA Before Shri S.S, Godara, Judicial Member Assessment Year:2014-15 Smt. Sangita Jhunjhunwala, Income Tax Officer, बनाम / 77/79 Sri Arobinda Road, Ward-47(2), 3, Govt. V/s. Salkia, Howrah-711106 Place (West), Kolkata- [PAN No.AEYPJ 0474 M] 700 106 .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 2014-15 Shri Sanjeev Jhunjhunwala, Income Tax Officer, बनाम / 61 Ashutosh Mukherjee Ward-36(3), Aayakar V/s. Lane, Salkia, Bhawan Poorva, Howrah-711106 Kolkata-700 106 [PAN No.ACPPJ 8989 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Assessment Year: 201…

Radhika Garg, Faridabad vs. ITO, Ward-11(2), Faridabad

In the result, ITA.No.2429/Del

ITA 4738/DEL/2018[2015-16]Status: DisposedITAT Delhi01 Jan 2019AY 2015-16

Bench: Shri Bhavnesh Saini

For Appellant: Shri Vivek Bansal And Shri Sanjay Goel, AdvocatesFor Respondent: Shri S.L. Anuragi, Sr. D.R
Section 10(38)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.4738/Del./2018 Assessment Year 2015-2016 Smt. Radhika Garg, The Income Tax Faridabad. PAN AGRPG9753D Officer, Ward-2(2), vs. C/o. Sunil Suresh & Associates, B-20/21, Fruit Faridabad. Garden, NH-5, NIT, Faridabad – 121 001. (Appellant) (Respondent) For Assessee : Shri Vivek Bansal And Shri Sanjay Goel, Advocates For Revenue : Shri S.L. Anuragi, Sr. D.R. ITA.No.2429/Del./2018 Assessment Year 2014-2015 Smt. Nishika Aggarwal, The Income Tax Gurgaon, Officer, Ward-3(1), PAN ARTPA1889P vs. C/o. RRA Tax In…

Nishika Aggarwal, Gurgaon vs. ITO, Ward- 3(1), Gurgaon

In the result, ITA.No.2429/Del

ITA 2429/DEL/2018[2014-15]Status: DisposedITAT Delhi01 Jan 2019AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: Shri Vivek Bansal And Shri Sanjay Goel, AdvocatesFor Respondent: Shri S.L. Anuragi, Sr. D.R
Section 10(38)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.4738/Del./2018 Assessment Year 2015-2016 Smt. Radhika Garg, The Income Tax Faridabad. PAN AGRPG9753D Officer, Ward-2(2), vs. C/o. Sunil Suresh & Associates, B-20/21, Fruit Faridabad. Garden, NH-5, NIT, Faridabad – 121 001. (Appellant) (Respondent) For Assessee : Shri Vivek Bansal And Shri Sanjay Goel, Advocates For Revenue : Shri S.L. Anuragi, Sr. D.R. ITA.No.2429/Del./2018 Assessment Year 2014-2015 Smt. Nishika Aggarwal, The Income Tax Gurgaon, Officer, Ward-3(1), PAN ARTPA1889P vs. C/o. RRA Tax In…

Rajesh Garg, New Delhi vs. ITO, Ward-40(2), New Delhi

In the result, ITA.No.5971/Del

ITA 5974/DEL/2018[2015-16]Status: DisposedITAT Delhi12 Dec 2018AY 2015-16

Bench: Shri Bhavnesh Saini

For Respondent: Shri S.L. Anuragi, Sr. D.R
Section 10(38)Section 131

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.5971/Del./2018 Assessment Year 2015-2016 Ms. Anupama Garg, The Income Tax Officer, BD-79, Pitampura, vs. Ward – 40 (1), New Delhi – 110 034. New Delhi. PAN AEYPG5314B (Appellant) (Respondent) ITA.No.5972/Del./2018 Assessment Year 2015-2016 Smt. Pushpa Garg, The Income Tax Officer, BD-79, Pitampura, vs. Ward – 40 (1), New Delhi – 110 034. New Delhi. PAN AAMPG7056J (Appellant) (Respondent) ITA.No.5973/Del./2018 Assessment Year 2015-2016 Bhushan Garg HUF, The Income Tax Officer, BD-79, Pitampura,…

Bhushan Garg (HUF), New Delhi vs. ITO, Ward-40(1), New Delhi

In the result, ITA.No.5971/Del

ITA 5973/DEL/2018[2015-16]Status: DisposedITAT Delhi12 Dec 2018AY 2015-16

Bench: Shri Bhavnesh Saini

For Respondent: Shri S.L. Anuragi, Sr. D.R
Section 10(38)Section 131

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.5971/Del./2018 Assessment Year 2015-2016 Ms. Anupama Garg, The Income Tax Officer, BD-79, Pitampura, vs. Ward – 40 (1), New Delhi – 110 034. New Delhi. PAN AEYPG5314B (Appellant) (Respondent) ITA.No.5972/Del./2018 Assessment Year 2015-2016 Smt. Pushpa Garg, The Income Tax Officer, BD-79, Pitampura, vs. Ward – 40 (1), New Delhi – 110 034. New Delhi. PAN AAMPG7056J (Appellant) (Respondent) ITA.No.5973/Del./2018 Assessment Year 2015-2016 Bhushan Garg HUF, The Income Tax Officer, BD-79, Pitampura,…

Pushpa Garg, New Delhi vs. ITO, Ward-40(2), New Delhi

In the result, ITA.No.5971/Del

ITA 5972/DEL/2018[2015-16]Status: DisposedITAT Delhi12 Dec 2018AY 2015-16

Bench: Shri Bhavnesh Saini

For Respondent: Shri S.L. Anuragi, Sr. D.R
Section 10(38)Section 131

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.5971/Del./2018 Assessment Year 2015-2016 Ms. Anupama Garg, The Income Tax Officer, BD-79, Pitampura, vs. Ward – 40 (1), New Delhi – 110 034. New Delhi. PAN AEYPG5314B (Appellant) (Respondent) ITA.No.5972/Del./2018 Assessment Year 2015-2016 Smt. Pushpa Garg, The Income Tax Officer, BD-79, Pitampura, vs. Ward – 40 (1), New Delhi – 110 034. New Delhi. PAN AAMPG7056J (Appellant) (Respondent) ITA.No.5973/Del./2018 Assessment Year 2015-2016 Bhushan Garg HUF, The Income Tax Officer, BD-79, Pitampura,…

Anupama Garg, New Delhi vs. ITO, Ward-40(1), New Delhi

In the result, ITA.No.5971/Del

ITA 5971/DEL/2018[2015-16]Status: DisposedITAT Delhi12 Dec 2018AY 2015-16

Bench: Shri Bhavnesh Saini

For Respondent: Shri S.L. Anuragi, Sr. D.R
Section 10(38)Section 131

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.5971/Del./2018 Assessment Year 2015-2016 Ms. Anupama Garg, The Income Tax Officer, BD-79, Pitampura, vs. Ward – 40 (1), New Delhi – 110 034. New Delhi. PAN AEYPG5314B (Appellant) (Respondent) ITA.No.5972/Del./2018 Assessment Year 2015-2016 Smt. Pushpa Garg, The Income Tax Officer, BD-79, Pitampura, vs. Ward – 40 (1), New Delhi – 110 034. New Delhi. PAN AAMPG7056J (Appellant) (Respondent) ITA.No.5973/Del./2018 Assessment Year 2015-2016 Bhushan Garg HUF, The Income Tax Officer, BD-79, Pitampura,…