How many judgments cite Sanjay Bimalchand Jain v. PCIT-1, Nagpur?

251 judgments on BharatTax cite Sanjay Bimalchand Jain v. PCIT-1, Nagpur (89 Taxmann.com 196), spanning 2018 to 2026.

Which sections of the Income Tax Act does Sanjay Bimalchand Jain v. PCIT-1, Nagpur come up under?

It is most often cited in judgments turning on Section 10(38), Section 68, Section 142(1), Section 143(2), Section 69C, Section 143(3).

Sanjay Bimalchand Jain v. PCIT-1, Nagpur

89 Taxmann.com 196High Court2018#342 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 366,470 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 68 Section 142(1)Section 143(2)Section 69C Section 143(3)Section 148 Section 250

Issues it is cited on

price rigging bogus ltcg circular trading bogus long term capital gain onus of proof penny stock section 10(38)paper company preponderance of probability entry operator long term capital gains colourable device

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

Jet Air Agencies Pvt. Ltd, West Bengal vs. The ACIT, Centra Circle-2(3), Ahmedabad

In the result, Ground Nos

ITA 1594/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad31 May 2024AY 2010-11

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR

Section 147Section 234BSection 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 1594 to 1597/Ahd/2019 (Assessment Years: 2010-11, 2011-12 & 2012-13) Jet Air Agencies Pvt. Ltd., Vs. Income Tax Officer, 29B, Rabindra Sarani, 3rd Floor, Ward Central Circle-2(3), Room No. 10E, Kolkata-700073 Ahmedabad [PAN No.AAACJ7798P] (Appellant) .. (Respondent) I.T.A. No. 685/Ahd/2023 (Assessment Year: 2012-13) Jet Air Agencies Pvt. Ltd., Vs. Assistant Commissioner of 29B, Rabindra Sarani, 3rd Floor, Income Tax, Room No. 10E, Kolkata-700073 Central…

Shaily Prince Goyal, Mumbai vs. Income Tax Officer-27(3)(1), Navi Mumbai

In the result, the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No

ITA 4271/MUM/2023[2013-14]Status: DisposedITAT Mumbai30 May 2024AY 2013-14

For Appellant: Dr. K Shivaram Sr. Advocate & Shashi BekalFor Respondent: Ms. Sujatha Iyangar SR AR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH "G", MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA 4271/Mum/2023 (Assessment year: 2013-14) Shaily Prince Goyal, Flat No.10, Block No.77, Prabha Building, R.B. Mehta Marg, 60 Feet Road, Ghatkopar (East), Mumbai-400 077 PAN: AEDPG5633E APPELLANT VS Income-tax Officer-27(3)(3), Mumbai, Tower No.6, 4th Floor, Room No.426, Vashi Railway Station Complex, Vashi, Navi Mumbai-400 703 RESPONDENT Assessee by : Dr. K Shivaram Sr. Advocate & Shashi Bekal Respondent by : Ms. Sujatha Iyangar SR AR Date of hearing : 21/05/2024…

Nawal Basudeo Agarwal, Mumbai vs. National Faceless Appeal Centre (NFAC), Delhi

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

ITA 4419/MUM/2023[2014-15]Status: DisposedITAT Mumbai10 May 2024AY 2014-15

Bench: Shri Pavan Kumar Gadale & Ms Padmavathy S

Section 10(38)Section 143(3)Section 234ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER I.T.A. No.4419/MUM/2023 (A.Y.2014-15) ITO,Ward-24(3)(1), NawalBasudeoAgarwal, Vs. Room.no.415,4 th Floor, 1601, Kanchan Ganga, Piramal chambers, Manish Nagar, Lalbaug, J.P.Road, Andheri (W), Parel, Mumbai-400053. Mumbai-400012. PAN/GIR No. AABPA1746L (अपीलाथ"/Applicant) (""यथ"/Respondent) Assessee by Shri.Vimal Punmiya.AR Revenue by Shri.Ashish Kumar.Sr.DR सुनवाई क" तार"ख/Date of Hearing 01.05.2024 घोषणा क" तार"ख/Date of Pronouncement 10.05.2024 ORDER PER PAVAN KUMAR GADA…

Sachin Kanodia, New Delhi vs. ITO Ward - 42(2), New Delhi

Appeal are dismissed

ITA 9504/DEL/2019[2015-16]Status: DisposedITAT Delhi10 May 2024AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 142(2)Section 143(2)Section 2Section 68Section 69C

…1 Sachin Kanodia Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH’ G’: NEW DELHI BEFORE, SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Sachin Kanodia Income Tax officer, C/o. Kapil Goel, Adv. F- Ward 42(2), 26/124, Sector-7, Rohini, Vs. New Delhi New Delhi PAN-BGJPK0712P (Appellant) (Respondent) Appellant by None Respondent by Sh. Anuj Garg, Sr. DR Date of Hearing 08/05/2024 Date of Pronouncement 10/05/2024 ORDER PER YOGESH KUMAR U.S.JM: This appeal is filed by the Assessee against the order of Commissioner of Income Tax (Appeals)-43, [“Ld. CIT(A)”, for shor…

Lalitaben Pravin Shah, Mumbai vs. Commissioner of Income Tax (Appeals), Delhi

In the result, the appeal of the assessee is allowed

ITA 2008/MUM/2023[2014-2015]Status: DisposedITAT Mumbai05 Apr 2024AY 2014-2015

Bench: Justice (Retd.) C.V. Bhadang () & Shri B.R. Baskaran (Am)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Justice (Retd.) C.V. Bhadang (President) & Shri B.R. Baskaran (AM) I.T.A. No. 2008/Mum/2023 (A.Y. 2014-15) Lalitaben Pravin Shah Vs. CIT(A) 25, Harhar Wala Building, S.V. P. Road Opp. Moti Talkies Mumbai-400 004. PAN : ABIPS1884R (Appellant) New Delhi. (Respondent) Assessee by Department by Shri K. Gopal & Ms. Neha Paranjpe Shri Manoj Kumar Sinha Date of Hearing 17.01.2024 Date of Pronouncement 05.04.2024 ORDER Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 28.4.2023 passed by the learned CIT(A), Nationa…

ITO-19(1)(1), Mumbai vs. Alpha Rajendra Jain, Mumbai

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

ITA 1922/MUM/2023[2014-15]Status: DisposedITAT Mumbai21 Mar 2024AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Singh Karhail (Jm)

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Sandeep Singh Karhail (JM) I.T.A. No. 1922/Mum/2023 (A.Y. 2014-15) Vs. Alpa Rajendra Jain ITO-19(1)(1) Room No. 501 2405, Panchratna 5th Floor M.P. Marg, Opera Piramal Chambers House, Mumbai-400004. Lalbaug Mumbai-400 012. PAN : ACPPJ9850N (Appellant) (Respondent) Assessee by Shri Karan Jain Department by Shri Manoj Kumar Sinha Date of Hearing 18.01.2024 Date of Pronouncement 21.03.2024 O R D E R Per B.R.Baskaran (AM) :- The revenue has filed this appeal challenging the order dated 29-03- 2023 passed by L…

Udayan Grover, Mumbai vs. National Faceless Appeal Centre(NFAC), Delhi

In the result, appeal filed by the assessee is allowed

ITA 2880/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Feb 2024AY 2015-16

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

Section 10(38)Section 131Section 133(6)Section 142(1)Section 143(2)Section 57Section 68

…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…

Komal Agarwal, Mumbai vs. Dy CIT -CC-7(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 645/MUM/2021[2014-15]Status: DisposedITAT Mumbai02 Feb 2024AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 645/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Komal Agarwal बिधम / Dcit, Central Circle 7(3) 203, Ugam, N.S Road No.9, Room No 655, 6Th Floor, Vs. Jvpd Scheme, Juhu, Ville Ayakar Bhavan, M.K. Parle (W), Mumbai-400097 Road, Churchgate, Mumbai-400020 स्थधयी लेखध सं/.जीआइआर सं/.Pan/Gir No. : Ahwpr9295B (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) ..

For Appellant: Shri Harion TulsiyanFor Respondent: Shri P. D. Chougule

Section 10(38)Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No. 645/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) Komal Agarwal बिधम / DCIT, Central Circle 7(3) 203, Ugam, N.S Road No.9, Room No 655, 6th Floor, Vs. JVPD Scheme, Juhu, Ville Ayakar Bhavan, M.K. Parle (W), Mumbai-400097 Road, Churchgate, Mumbai-400020 स्थधयी लेखध सं/.जीआइआर सं/.PAN/GIR No. : AHWPR9295B (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) .. Assessee by: Shri Harion Tulsiyan Revenue by: Shri P. D. Chougule सुनवाई की तारीख / Date of Hearing: 17/01/2024…

Sanjay Basudeo Agarwal, Mumbai vs. Income Tax Officer 25(1)(1), Bandra Kurla Complex

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

ITA 2398/MUM/2023[2014-15]Status: DisposedITAT Mumbai12 Dec 2023AY 2014-15

Bench: Shri Pavan Kumar Gadalesanjay Basudeo Agarwal, Vs Ito, Ward - 25(1)(1), 1601, Kanchan Ganga, Kautilya Bhawan, J.P Road, Manishnagar, G- Block,Bkc, Andheri (W), Bandra Kurla Complex, Mumbai-400053. Mumbai-400051. Pan/Gir No. : Aabpa1748E Appellant .. Respondent

For Appellant: Shri Vimal Punmiya.ARFor Respondent: Shri.UjjawalkumarChavhanSr.DR

Section 10(38)Section 143(3)Section 234ASection 271(1)(c)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sanjay Basudeo Agarwal, Vs ITO, Ward - 25(1)(1), 1601, Kanchan Ganga, Kautilya Bhawan, J.P Road, ManishNagar, G- Block,BKC, Andheri (W), Bandra Kurla complex, Mumbai-400053. Mumbai-400051. PAN/GIR No. : AABPA1748E Appellant .. Respondent Assessee by : Shri Vimal Punmiya.AR Revenue by : Shri.UjjawalkumarChavhanSr.DR Date of Hearing 08.12.2023 Date of Pronouncement 21.12.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The appeal is filed by the assessee against the order of the National Faceless Appeal Cen…

Shankar Lal Agarwal, Hyderabad vs. Income Tax Officer, Ward-16(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 150/HYD/2018[2014-15]Status: DisposedITAT Hyderabad29 Nov 2023AY 2014-15

Bench: Shri K. Narasimha Chary

For Appellant: Smt. S. Sandhya, ARFor Respondent: Ms. P. Sumitha, DR

Section 10(38)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 150/Hyd/2018 (निर्धारण वर्ा / Assessment Year: 2014-15) Sri Shankar Lal Agarwal, Income Tax Officer, Hyderabad Vs. Ward-16(2), [PAN: ADWPA8925H] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Smt. S. Sandhya, AR रधजस्‍व द्वधरध/Revenue by: Ms. P. Sumitha, DR सुिवधई की तधरीख/Date of hearing: 23/11/2023 घोर्णध की तधरीख/Pronouncement on: 29/11/2023 आदेश / ORDER Aggrieved by the order dated 20/10/2017…

Jitendra Udaylal Jain, Mumbai vs. National Faceless Assessment Centre, Delhi

In the result, appeals filed by the assessee is allowed

ITA 2042/MUM/2023[2012-2013]Status: DisposedITAT Mumbai24 Nov 2023AY 2012-2013

Bench: Shri Narender Kumar Choudhry, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blejitendra Udaylal Jain V. National Faceless Assessment Centre(Nfac) C/O. M/S. Alankar Jewellers Shop Delhi No.1 Municipal Building R.A. Kidwai Road, Wadala Mumbai- 400037 Pan: Aabpj5480E (Appellant) (Respondent) Assessee Represented By : Shri. Vimal Punmiya Department Represented By : Shri. Ujjawal Kumar Chavan

Section 10(38)Section 131Section 143(2)Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Jitendra Udaylal Jain v. National Faceless Assessment Centre(NFAC) C/o. M/s. Alankar Jewellers Shop Delhi No.1 Municipal Building R.A. Kidwai Road, Wadala Mumbai- 400037 PAN: AABPJ5480E (Appellant) (Respondent) Assessee Represented by : Shri. Vimal Punmiya Department Represented by : Shri. Ujjawal Kumar Chavan Date of conclusion of Hearing : 11.10.2023 Date of Pronouncement : 24.11.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is…

Anirudh Venkata Ragi, Hyderabad vs. Income Tax Officer, Ward-4(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 352/HYD/2019[2015-16]Status: DisposedITAT Hyderabad21 Nov 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. Sheetal Sarin, DR

Section 10(38)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 352/Hyd/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) Sri Anirudh Venkata Ragi, Vs. Income Tax Officer, Hyderabad Ward-4(2), [PAN No. AKRPA0182C] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S. Rama Rao, AR रधजस्‍व द्वधरध/Revenue by: Ms. Sheetal Sarin, DR सुिवधई की तधरीख/Date of hearing: 02/11/2023 घोर्णध की तधरीख/Pronouncement on: 21/11/2023 आदेश…

Poornima Ramesh Shenoy, Mumbai vs. Income Tax Officer, Ward-30(2)(5) (Presently Ward 41(3)(3), Mumbai

In the result, the appeal by the assessee is allowed

ITA 141/MUM/2023[2014-15]Status: DisposedITAT Mumbai23 Aug 2023AY 2014-15

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Suresh Kumar NairFor Respondent: Shri Prasoon Kabra

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.141/Mum./2023 (Assessment Year : 2014–15) Poornima Ramesh Shenoy B–701, Mangalmurti, Liberty Garden ……………. Appellant Road no.1, Malad (West) Mumbai 400 064 PAN – BFHPS2434H v/s Income Tax Officer ……………. Respondent Ward–30(2)(5), Mumbai Assessee by : Shri Suresh Kumar Nair Revenue by : Shri Prasoon Kabra Date of Hearing – 21/06/2023 Date of Order – 23/08/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee c…

Mamta Mehta, Mumbai vs. Income Tax Officer Ward 31(2)(3), Mumbai

In the result, appeal of assessee is allowed for statistical purpose

ITA 1534/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 Jul 2023AY 2016-17

Bench: Shri Vikas Awasthy& Shri Amarjit Singh आअसं.1442 /मुं/2021 ("न.व. 2011-12) आअसं.1534 /मुं/2022 ("न.व. 2016-17) Mamta Mehta, B-3, Bldg No.3, Saibaba Enclave, Behind Citi Centre, Goregaon West Mumbai 400 062. Pan: Afxpm-6021-P ...... अपीलाथ"/Appellant बनाम Vs. Income Tax Officer, Ward 31(2)(3), Kautalya Bhavan, C-41 To C-43, G-Block, Bkc, Bandra(E) Mumbai – 400 051 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Bhupendra Shah ""तवाद" "वारा/Respondent By : Shri Prakash Choughule सुनवाई क" "त"थ/ Date Of Hearing : 14/07/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 31/07/2023 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Prakash Choughule

Section 10(38)Section 44A

…आयकर अपील"य अ"धकरण मुंबई पीठ “ एच ”,मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत "संह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ H ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMARJIT SINGH , ACCOUNTANT MEMBER आअसं.1442 /मुं/2021 ("न.व. 2011-12) आअसं.1534 /मुं/2022 ("न.व. 2016-17) Mamta Mehta, B-3, Bldg No.3, Saibaba Enclave, Behind Citi Centre, Goregaon West Mumbai 400 062. PAN: AFXPM-6021-P ...... अपीलाथ"/Appellant बनाम Vs. Income Tax Officer, Ward 31(2)(3), Kautalya Bhavan, C-41 to C-43, G-Block, BKC, Bandra(E) Mumbai – 400 051 ..... ""तवाद"/Respondent अपीलाथ" "…

Mamta Mehta, Mumbai vs. ITO, Mumbai

In the result, appeal of assessee is allowed for statistical purpose

ITA 1442/MUM/2021[2011-12]Status: DisposedITAT Mumbai31 Jul 2023AY 2011-12

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Prakash Choughule

Section 10(38)Section 44A

ITO Ward-2(2), Ghaziabad vs. Rajeshwari, Ghaziabad

In the result, the Appeal filed by the Revenue is allowed for statistical

ITA 5491/DEL/2019[2015-16]Status: DisposedITAT Delhi16 Jun 2023AY 2015-16

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

For Appellant: Department by: Sh

Section 143(3)Section 68

…1 ITO Vs. Rajeshwari IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘F’ NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5491/DEL/2019 (A.Y. 2015-16) ITO Vs. Rajeshwari, Ward-2(2) H-31, Patel Nagar-3, Ghaziabad Ghaziabad, Uttar Pradesh Uttar Pradesh PAN: AAFPW7754C ( APPELLANT ) ( RESPONDENT ) None Assessee by : Department by: Sh. Sanjeev Menon, Jr. Standing Counsel for Mr. Zoheb Hossain, Sr. Standing Counsel Date of Hearing 14.06.2023 Date of Pronouncement 16.06.2023 ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the Revenu…

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…

Rashi Agrawal, Cuttacki vs. Income Tax Officer, Cuttack

In the result, appeal of the assessee allowed

ITA 56/CTK/2023[2014-15]Status: HeardITAT Cuttack04 May 2023AY 2014-15

For Appellant: Shri Keshav Dubey, CAFor Respondent: Shri S.C.Mohanty, Sr. DR

Section 10(38)

…ses. e. Summary. In cases where ITAT has held the decision in favour of the Revenue, High Courts or the Supreme Court have held no substantial question of law emerging [Suman Poddar v. ITO (2019 112 Taxmann.com 330 (SC), Sanjay Bimalchand Jain v. PCIT (2018) 89 Taxmann.com 196 (Bom), Udit Kalra v. ITO ITA no. 220/2019 (Del) dt. of order 08/03/2019] whereas in cases decided by ITAT in favour of assesses, High Courts have remanded theses to tribunals for adjudication in accordance with law [Jasvinder Kaur v. CIT (2013) 37 Taxmann.com 286 (Guwahati)] or dismissed assessees‟s appeals [Chandan Gupta v. CIT (2015) 54…

Shri. Asha Rajendra Gupta, Mumbai vs. Ast CIT 21 (1), Mumbai

In the result, Ground No. 1 with its sub grounds is dismissed

ITA 7712/MUM/2019[2014-15]Status: DisposedITAT Mumbai13 Apr 2023AY 2014-15

Bench: Shri Amit Shukla & Shri Gagan Goyalsmt. Asha Rajendra Gupta Tulsi Vihar Himalaya Baug L. J. Road, Opp. Sitaladevi Temple, Mahim(W) Mumbai-400 016 Pan:Aaxpg2017J ...... Appellant Vs. Acit-21(1) R. No. 116, Piramal Chamber, Lalabaug, Mumbai-400 020 ..... Respondent

For Appellant: Shri Shashank Mehta, Ld. ARFor Respondent: Shri Manoj Kumar Sihna, CIT DR

Section 10(38)Section 143Section 2Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Smt. Asha Rajendra Gupta Tulsi Vihar Himalaya Baug L. J. Road, Opp. Sitaladevi Temple, Mahim(W) Mumbai-400 016 PAN:AAXPG2017J ...... Appellant Vs. ACIT-21(1) R. No. 116, Piramal Chamber, lalabaug, Mumbai-400 020 ..... Respondent Appellant by : Shri Shashank Mehta, Ld. AR Respondent by : Shri Manoj Kumar Sihna, CIT DR Date of hearing : 19/01/2023 Date of pronouncement : 13/04/2023 ORDER PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of…

Shri Yogesh P.Thakkar, Mumbai vs. The DCIT CC-3(4), Mumbai

In the result , the appeal of the assessee Shri Dineshchandra D

ITA 1612/MUM/2021[2015-16]Status: DisposedITAT Mumbai03 Feb 2023AY 2015-16

Section 10(38)Section 143(3)Section 153Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & Shri Yogesh P. Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAPPT1825P (Appellant) .. (Respondent) & Shri Harsha Nitin Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan Bawan Bunglow Maharshi Karve Road Panvel, Raigad-410 206 Mumbai – 400 020 PAN/GIR No.AAHPT2178D (Appellant) .. (Respondent) Nisha Yogesh Thakkar Vs. The DCIT, CC-3(4) 31, Adarsh CHS Aaykar Bhavan…