Sanjay Bimalchand Jain v. PCIT-1, Nagpur

89 Taxmann.com 196High Court2018#340 most cited

What is Sanjay Bimalchand Jain v. PCIT-1, Nagpur authority for?

The exemption for long-term capital gains on share transactions is unavailable if the assessee fails to discharge the onus of proving the genuineness of gains arising from dubious share transactions designed to convert unaccounted income into tax-exempt capital gains. Courts will uphold an assessment based on the Revenue's evidence of price rigging or penny stock manipulation if the assessee cannot provide cogent evidence for the abnormal rise in share value.

251

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

Sanjay Bimalchand Jain · Section 10(38) · Section 68 · Section 69C · bogus long term capital gain · penny stock · price rigging · circular trading · onus of proof · unexplained income · scrutiny assessment · colourable device

Sections most often in play

Section 10(38)Section 68Section 142(1)Section 143(2)Section 69CSection 143(3)Section 148Section 250

Issues it is cited on

price riggingbogus ltcgcircular tradingbogus long term capital gainonus of proofpenny stocksection 10(38)paper companypreponderance of probabilityentry operatorlong term capital gainscolourable device

Judgments citing Sanjay Bimalchand Jain v. PCIT-1, Nagpur

KAUSHALIYA SAMPATLAL DUDANI,JAMNAGAR vs. INCOME TAX OFFICER, WARD 2(6), JAMNAGAR

In the result, the appeal of the assessee is allowed

ITA 659/RJT/2025[2012-13]Status: DisposedITAT Rajkot01 Apr 2026AY 2012-13

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.659/Rjt/2025 िनधा"रण वष"/Assessment Year :2012-2013 Kaushaliya Sampatlal Dudani The Ito, Ward-2(6), बनाम/ K-1/79/4 G.I.D.C., Shanker Ayakar Bhawan, Jamnagar Vs Tekri, Udyognagar, Jamnagar Jamnagar. Gujarart-361005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Abnpd8662P (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Assessee By : Shri Sagar Shah, Ld. Ar राज" की ओर से/Revenue By : Shri Abhimanyu Singh, Ld. Sr-Dr

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh, Ld. Sr-DR
Section 10(38)Section 147Section 250Section 68Section 69

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.659/RJT/2025 िनधा"रण वष"/Assessment Year :2012-2013 Kaushaliya Sampatlal Dudani The ITO, Ward-2(6), बनाम/ K-1/79/4 G.I.D.C., Shanker Ayakar Bhawan, Jamnagar Vs Tekri, Udyognagar, Jamnagar Jamnagar. Gujarart-361005 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: ABNPD8662P (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Assessee by : Shri Sagar Shah, Ld. AR राज" की ओर से/Revenue by : Shri Abhimanyu Singh, Ld. Sr-DR सुनवाई की तारीख/Date of Hearing…

VANEET AGGARWAL,NEW DELHI vs. ACIT, CIRCLE-14(2), NEW DELHI

In the result, appeal of the Assessee is dismissed

ITA 2607/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Mar 2026AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 10(38)Section 143(1)Section 143(2)Section 69ASection 69C

…ITA No. 2607/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F': NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2607 /Del./2019, A.Y. 2015-16 Vs. ACIT, Circle 14(2), New Delhi (Respondent) Vaneet Aggarwal, D-95, Pushpanjali Enclave, Pitampura, Delhi PAN: AGXPA8770A (Appellant) Assessee by Revenue by Date of Hearing Date of Pronouncement Shri K. Sampath, Adv, Shri V Rajkumar, Adv. Ms. Harpreet Kaur Hansra, Sr. DR 21/01/2026 13/03/2026 ORDER PER S. RIFAUR RAHMAN, AM The Assessee has filed appeal against the order of the Learned Com…

DCIT - 19(1), MUMBAI, LALBAUGH vs. BHARAT RAMJI BHAI MANEK, GRANT ROAD MUMBAI

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

ITA 4339/MUM/2025[2014-15]Status: DisposedITAT Mumbai10 Feb 2026AY 2014-15

Bench: SHRI ANIKESH BANERJEE (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

For Appellant: Shri Ronak DoshiFor Respondent: Shri Leyaqat Ali Aafaqui, (SR DR)
Section 10(38)Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER DCIT-19(1), Mumbai vs Bharat Ramji Bhai Manek 506, Piramal Chambers, 6, Ground Floor MotiwalaBldg, 44- Lalbaugh, Mumbai-400012 C, Proctor Road Grant Road, Mumbai-400007 PAN: AACPM3397G APPELLANT RESPONDENT Assessee by : Shri Ronak Doshi, Respondent by : Shri Leyaqat Ali Aafaqui, (SR DR) Date of hearing : 28/01/2026 Date of pronouncement : 10/02/2026 O R D E R Per: Anikesh Banerjee (JM): The instant appeal of the revenue was filed against the order of th…

VIPUL J. MODI HUF,MUMBAI vs. ITO, WARD 20(3)(1), MUMBAI

In the result, appeal of the appellant is allowed

ITA 4188/MUM/2024[2014-15]Status: DisposedITAT Mumbai30 Jan 2026AY 2014-15

Bench: the ITAT. a) The appellant claims that the share of M/s ICVL Chemicals Ltd. was not a penny stock when the shares were sold. It was only post take over, the name of the company ICVL Chemicals Ltd. was changed to Ram Minerals & Chemicals Ltd. on 11.07.2014. During the hearing proceedings before the ITAT, the Ld.AR of the appellant filed a chronology of events, which shows that they were holding shares of Intellivate Capital Ventures Ltd. (“ICVL”) from 2010 and the purchase consideration was

Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘K(SMC)’ BENCH, MUMBAI "ीमती बीना "प"लई , माननीय "या"यक सद"य एवं "ी ओ"कारे"वर "चदरा, माननीय लेखा सद"य SMT.BEENA PILLAI, HON’BLE JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.4188/MUM/2024 (िनधा"रणवष"/ Assessment Year: 2014-15) Vs. ITO, Ward 20(3)(1) Vipul J.Modi HUF Mumbai Mumbai PAN: AAAHV0890H (अपीलाथ"/ Appellant) (""थ"/ Respondent) करदाता का "ितिनिध"/ : Shri Paresh Saparia, AR Assessee Represented by राज" का "ितिनिध"/ : Shri Bhagirat Ramawat, Sr.DR Department Represented by सुनवाई समा" होने की ितिथ/ : 04/11/2025 Date of C…

VISHWAS SHASHIKANT CHOKSI,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

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

ITA 1399/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Nov 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2015-16 Ashish Shashikant Choksi, Asst. CIT Central Circle-6(2), 68, Manglik Presidency Society, Room No. 450, 4th floor, Kautilya Vs. JVPD Scheme, 7th N S Road, Vile Bhavan, C-41 to C-43, G Block, Parle West, Bandra Kurla Complex, Bandra Mumbai-400049. East, Mumbai-400051. PAN NO. AEBPC 1539 B Appellant Respondent Assessment Year: 2015-16 Sidharth Abhay Choksi, Asst. CIT Central Circle-6(2), 24th floor, 2404, Indiabulls Sky, Room No. 450, 4t…

GAUTAM ASHOK CHOKSI,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

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

ITA 1398/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Nov 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2015-16 Ashish Shashikant Choksi, Asst. CIT Central Circle-6(2), 68, Manglik Presidency Society, Room No. 450, 4th floor, Kautilya Vs. JVPD Scheme, 7th N S Road, Vile Bhavan, C-41 to C-43, G Block, Parle West, Bandra Kurla Complex, Bandra Mumbai-400049. East, Mumbai-400051. PAN NO. AEBPC 1539 B Appellant Respondent Assessment Year: 2015-16 Sidharth Abhay Choksi, Asst. CIT Central Circle-6(2), 24th floor, 2404, Indiabulls Sky, Room No. 450, 4t…

GAURAV ABHAY CHOKSI,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

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

ITA 1397/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Nov 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2015-16 Ashish Shashikant Choksi, Asst. CIT Central Circle-6(2), 68, Manglik Presidency Society, Room No. 450, 4th floor, Kautilya Vs. JVPD Scheme, 7th N S Road, Vile Bhavan, C-41 to C-43, G Block, Parle West, Bandra Kurla Complex, Bandra Mumbai-400049. East, Mumbai-400051. PAN NO. AEBPC 1539 B Appellant Respondent Assessment Year: 2015-16 Sidharth Abhay Choksi, Asst. CIT Central Circle-6(2), 24th floor, 2404, Indiabulls Sky, Room No. 450, 4t…

VIKRAM SAJANLAL CHOKSI,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

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

ITA 1391/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Nov 2025AY 2015-16
Section 153A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “A” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER)\nITA No. 1341/MUM/2025\n Assessment Year: 2015-16\nAshish Shashikant Choksi,\n68, Manglik Presidency Society,\nJVPD Scheme, 7th NS Road, Vile\nParle West,\nMumbai-400049.\nPAN NO. AEBPC 1539 B\nAppellant\nVs.\nAsst. CIT Central Circle-6(2),\nRoom No. 450, 4th floor, Kautilya\nBhavan, C-41 to C-43, G Block,\nBandra Kurla Complex, Bandra\nEast,\nMumbai-400051.\nRespondent\nITA No. 1344/MUM/2025\n Assessment Year: 2015-16\nSidharth Abhay Chok…

TANU GAUTAM CHOKSI ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI., MUMBAI

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

ITA 1345/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Nov 2025AY 2015-16
Section 153A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “A” MUMBAI\n\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER)\n\nITA No. 1341/MUM/2025\n Assessment Year: 2015-16\n\nAshish Shashikant Choksi,\n68, Manglik Presidency Society,\nJVPD Scheme, 7th NS Road, Vile\nParle West,\nMumbai-400049.\nPAN NO. AEBPC 1539 B\nAppellant\nVs.\nAsst. CIT Central Circle-6(2),\nRoom No. 450, 4th floor, Kautilya\nBhavan, C-41 to C-43, G Block,\nBandra Kurla Complex, Bandra\nEast,\nMumbai-400051.\nRespondent\n\nITA No. 1344/MUM/2025\n Assessment Year: 2015-16\n\nSidharth…

SIDHARTH ABHAY CHOKSI,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI., MUMBAI

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

ITA 1344/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Nov 2025AY 2015-16
Section 153A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “A” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER)\nITA No. 1341/MUM/2025\n Assessment Year: 2015-16\nAshish Shashikant Choksi,\n68, Manglik Presidency Society,\nJVPD Scheme, 7th NS Road, Vile\nParle West,\nMumbai-400049.\nPAN NO. AEBPC 1539 B\nAppellant\nVs.\nAsst. CIT Central Circle-6(2),\nRoom No. 450, 4th floor, Kautilya\nBhavan, C-41 to C-43, G Block,\nBandra Kurla Complex, Bandra\nEast,\nMumbai-400051.\nRespondent\nITA No. 1344/MUM/2025\n Assessment Year: 2015-16\nSidharth Abhay Chok…

ASHISH SHASHIKANT CHOKSI,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

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

ITA 1341/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Nov 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2015-16 Ashish Shashikant Choksi, Asst. CIT Central Circle-6(2), 68, Manglik Presidency Society, Room No. 450, 4th floor, Kautilya Vs. JVPD Scheme, 7th N S Road, Vile Bhavan, C-41 to C-43, G Block, Parle West, Bandra Kurla Complex, Bandra Mumbai-400049. East, Mumbai-400051. PAN NO. AEBPC 1539 B Appellant Respondent Assessment Year: 2015-16 Sidharth Abhay Choksi, Asst. CIT Central Circle-6(2), 24th floor, 2404, Indiabulls Sky, Room No. 450, 4t…

JOINT COMMISSIONER OF INCOME TAX, AJMER vs. VIJETA LODHA, JAIPUR

ITA 390/JPR/2023[2015-16]Status: DisposedITAT Jaipur19 Nov 2025AY 2015-16
For Appellant: Shri Rajeev Sogani, C.A. (through V.C.)For Respondent: None
Section 10(38)Section 142(1)Section 143(2)Section 68Section 69C

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,\"A-Bench\" JAIPUR\nश्री गगन गोयल, लेखा सदस्य एवं श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष\nBEFORE: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM\nआयकर अपीलसं. / ITA No. 390/JPR/2023\nनिर्धारण वर्ष / AssessmentYear : 2015-16\nThe JCIT (OSD),\nJaipur.\nबनाम\nVs.\nVijeta Lodha\nA-8, Mahaveer Nagar, Tonk\nRoad, Jaipur.\nप्रत्यर्थी / Respondent\nस्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.AEIPJ6235J\nअपीलार्थी / Appellant\nनिर्धारिती की ओरसे / Assesseeby : Shri Rajeev Sogani, C.A. (through V.C.)\nराजस्व की ओ…

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…

BIRENDRA SINGH NIRBHAY,SIRSI ROAD JAIPUR RAJASTHAN vs. ITO WARD 3(1) JAIPUR, NCRB INCOME TAX DEPARTMENT STATUE CIRCLE JAIPUR RAJASTHAN

In the result, the appeal of the assessee is allowed

ITA 704/JPR/2024[2015-16]Status: DisposedITAT Jaipur09 Oct 2025AY 2015-16
For Appellant: Shri Deepak Sharma, CAFor Respondent: Shri Shri Gautam Singh Choudhary, JCIT-DR
Section 10(38)Section 132(4)Section 69C

…A\nNo. 1077/KOL/2024 Narayan Suppliers Pvt. Ltd.138, Canning\nStreet, Burrabazar, Kolkata vs ITO,Ward 6(3), Kolkata\n1-28\n2.\n[2022] 139 Taxmann.com 352 (Calcutta) High Court of 29-77\nCalcutta, Principal Commissioner of Income Tax vs Swati Bajaj\n3.\n[2018] 89 Taxmann.com 196 (Bombay) High Court of Bombay 78-80\nSanjay Bimalchand Jain vs Pr. CIT-1, Nagpur\n4.\n[2025] 175 Taxmann.com 348 (Delhi – Trib), Udit Kalara vs 81-85\nITO\n5.\n[2022] 138 Taxmann.com 150 (SC) Pr. CIT vs Krishna Devi\n86-87\n2.4 We have heard both the parties and perused the materials available\non record. Brief facts of the case are that t…

DEEPAK SHAMBHU DAS BHALLA (HUF),MUMBAI vs. ITO 15(3)(2), MUMBAI

Appeal of the appellant is Dismissed

ITA 7194/MUM/2014[2005-06]Status: DisposedITAT Mumbai29 Aug 2025AY 2005-06

Bench: Shri Rahul Chaudhary (Jm) & Shri Omkareshwar Chidara (Am) Deepak Shambhu Das Bhalla (Huf) Ito 15(3)(2) 181/182, Tower A-3, Godrej Garden Mumbai Enclave, Vikhroli East Vs. Mumbai-400 079. Pan : Aafhb1790P Appellant Respondent

For Appellant: Shri Asif KarmaliFor Respondent: Shri Kirit Sheth
Section 10(38)Section 147Section 148Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “J” Bench, Mumbai. Before Shri Rahul Chaudhary (JM) & Shri Omkareshwar Chidara (AM) Deepak Shambhu Das Bhalla (HUF) ITO 15(3)(2) 181/182, Tower A-3, Godrej Garden Mumbai Enclave, Vikhroli East Vs. Mumbai-400 079. PAN : AAFHB1790P Appellant Respondent : Shri Kirit Sheth Assessee by : Shri Asif Karmali Revenue by : 23/06/2025 Date of Hearing Date of pronouncement : 29/08/2025 O R D E R Per Omkareshwar Chidara (AM) :- In this case, the Ld. AO added the amount as “income from other sources” which was claimed by appellant as exempt income of “long term capital gains”.…

HANSA JITENDRA HARIA,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, the appeal of the assessee is dismissed

ITA 104/RJT/2024[2013-14]Status: DisposedITAT Rajkot20 Jun 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.104/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Hansa Jitendra Haria Vs. Principal Commissioner Of 2, Oswal Colony, Near Rajendra Income Tax Balkrindagan, Jamnagar, Gujarat Jamnagar 361005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahph4309L (Assessee) (Respondent)

For Appellant: Shri Dhaval Shah, ARFor Respondent: Shri Sanjay Punglia, CIT. DR
Section 10(38)Section 147Section 263Section 69A

…ITA No. 104/RJT/2024/AY.2013-14 Hansa Jitendra Haria vs. PCIT IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.104/RJT/2024 ("नधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Hansa Jitendra Haria Vs. Principal Commissioner of 2, Oswal Colony, Near Rajendra Income Tax Balkrindagan, Jamnagar, Gujarat Jamnagar 361005. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAHPH4309L (Assessee) (Respondent) Assessee by : Shri Dhaval Shah, AR Respondent by : Shri Sanjay Punglia, CIT. DR Date of Hearing : 0…

NAVANSH VINIMAY PVT. LTD.,KOLKATA vs. I.T.O., WARD - 8(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 724/KOL/2022[2012-2013]Status: DisposedITAT Kolkata30 May 2025AY 2012-2013

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142(1)Section 143Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 724/KOL/2022 Assessment Year: 2012-13 Navansh Vinimay Pvt. Ltd. I.T.O., Ward-8(2), Kolkata Vs. (Appellant) (Respondent) PAN: AACCN9210E Appearances: Assessee represented by : None. Department represented by : Yogesh Mehare, Sr. DR. Date of concluding the hearing : March 5th, 2025 Date of pronouncing the order : May 30th, 2025 ORDER PER…

AJAY KUMAR,GHAZIABAD vs. PR. CIT (CENTRAL), MEERUT

In the result, appeal of the assessee is dismissed

ITA 733/DEL/2021[2016-17]Status: DisposedITAT Delhi30 May 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.733/Del/2021, A.Y. 2016-17 Sh. Ajay Kumar Pr. Commissioner of C/O RRA TAXINDIA Income Tax (Central), D-28, South Extension, Part-1, Vs. Kanpur New Delhi-110049 PAN: ASPPK4845E (Appellant) (Respondent) Appellant by Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Respondent by Mr. Javed Akhtar, CIT(DR) Date of Hearing 03/03/2025 Date of Pronouncement 30/05/2025 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal of the assessee for the Assessment Ye…

KARUNA JAIN,JAIPUR vs. ITO WD 2(1), JPR, JAIPUR

In the result, grounds raised by the assessee are dismissed

ITA 190/JPR/2025[2015-16]Status: DisposedITAT Jaipur30 Apr 2025AY 2015-16

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. Amit Kumar Jain, CA, Ld. ARFor Respondent: Mr. Anup Singh, Addl. CIT, Ld. DR
Section 10(38)Section 133ASection 139(4)Section 250Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 190(A.Y. 2015-16)/JPR/2025 Karuna Jain, 519, Thakur Pachewar Ka Rasta, Ramganj Bazar, Jaipur 302 003. PAN No. ADAPJ 9284G ..... Appellant Vs. ITO, Ward 2(1), Jaipur …..Respondent Appellant by : Mr. Amit Kumar Jain, CA, Ld. AR Respondent by : Mr. Anup Singh, Addl. CIT, Ld. DR Date of hearing : 17/04/2025 Date of pronouncement : 30 /04/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of NFAC, Delhi dated 27.07.2023…

CHANDRA PRAKASH JAIN,JAIPUR vs. CIRCLE 1, JPR, JAIPUR

In the result, ground raised by the assessee is partly allowed

ITA 66/JPR/2025[2012-13]Status: DisposedITAT Jaipur13 Mar 2025AY 2012-13

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. Amit Kumar Jain, CA, Ld. ARFor Respondent: Mr. Manoj Kumar, Joint CIT, Ld
Section 10(38)Section 139(4)Section 250Section 250(6)Section 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 66 (A.Y. 2012-13)/JPR/2025 CHANDRA PRAKASH JAIN, 2222, Siwad Bakiwalon Ki Gali Kishanpole, Jaipur 302 001 PAN No. ADXPJ 2237Q ...... Appellant Vs. Dy. Commissioner Income Tax, Circle- 1, Jaipur …...Respondent Appellant by : Mr. Amit Kumar Jain, CA, Ld. AR Respondent by : Mr. Manoj Kumar, Joint CIT, Ld. DR Date of hearing : 26/02/2025 Date of pronouncement : 13/03/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order…

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Sanjay Bimalchand Jain v. PCIT-1, Nagpur (89 Taxmann.com 196) — Cited in 251 Judgments | BharatTax