Sanjay Kumar Garg v. ACIT

12 Taxmann.com 294High Court2011#4954 most cited

What is Sanjay Kumar Garg v. ACIT authority for?

In the case of an 'entry provider', the taxable income is limited to the premium, brokerage, or commission received, not the entire cash deposited. The rate of commission cannot exceed 1%.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.

Also referred to as

Sanjay Kumar Garg v. ACIT · entry provider · premium · brokerage · commission · cash deposit · addition · rate of commission

Judgments citing Sanjay Kumar Garg v. ACIT

Unilite Health Care Pvt. Ltd., Mumbai vs. Assistant Commissioner of Income-Tax

In the result, the appeal of assessee is partly allowed

ITA 290/PUN/2016[2009-10]Status: DisposedITAT Pune19 Dec 2019AY 2009-10

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Hoshang B. Irani
Section 133(6)Section 143(2)

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.290/PUN/2016 नििाारण वषा / Assessment Year : 2009-10 M/s. Unilite Health Care Pvt. Ltd., 206, Shivai Industrial Estate, 89, Andheri, Kurla Road, Sakinaka, Andheri (E), Mumbai – 400072 PAN : AAACU8023A .......अऩीऱाथी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Central Circle – 2(2), Pune ……प्रत्यथी / Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri Hoshang B. Irani सुनवाई क…

DCIT, New Delhi vs. Sh. Himanshu Verma, Delhi

In the result all the appeals filed by the Revenue and Assessee are dismissed

ITA 1754/DEL/2015[2012-13]Status: DisposedITAT Delhi15 Mar 2019AY 2012-13

Bench: Sh. H.S. Sidhu & Shri L.P. Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 1627 TO 1629/Del/2015 Assessment Years: 2010-11 TO 2012-13 HIMANSHU VERMA, Vs. DCIT, CENTRAL CIRCLE-20, FLAT NO. H-104, FRIENDS CGHS (ERSTWHILE CC-16) 3RD FLOOR, ROOM NO. 360, E-2, LTD., PLOT NO. 49, I.P. EXTENSION, ARA CENTRE, JHANDEWALAN PATPARGANJ, EXTN., NEW DELHI DELHI – 110 092 (PAN: AFBPV8131K) (Appellant) (Respondent) AND ITA No. 1752 TO 1754/Del/2015 Assessment Years: 2010-11 TO 2012-13 DCIT, CENTRAL CIRCLE-20, Vs. HIMANSHU VERMA, (ERSTWHILE CC-16) F…

DCIT, New Delhi vs. Sh. Himanshu Verma, Delhi

In the result all the appeals filed by the Revenue and Assessee are dismissed

ITA 1753/DEL/2015[2011-12]Status: DisposedITAT Delhi15 Mar 2019AY 2011-12

Bench: Sh. H.S. Sidhu & Shri L.P. Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 1627 TO 1629/Del/2015 Assessment Years: 2010-11 TO 2012-13 HIMANSHU VERMA, Vs. DCIT, CENTRAL CIRCLE-20, FLAT NO. H-104, FRIENDS CGHS (ERSTWHILE CC-16) 3RD FLOOR, ROOM NO. 360, E-2, LTD., PLOT NO. 49, I.P. EXTENSION, ARA CENTRE, JHANDEWALAN PATPARGANJ, EXTN., NEW DELHI DELHI – 110 092 (PAN: AFBPV8131K) (Appellant) (Respondent) AND ITA No. 1752 TO 1754/Del/2015 Assessment Years: 2010-11 TO 2012-13 DCIT, CENTRAL CIRCLE-20, Vs. HIMANSHU VERMA, (ERSTWHILE CC-16) F…

DCIT, New Delhi vs. Sh. Himanshu Verma, Delhi

In the result all the appeals filed by the Revenue and Assessee are dismissed

ITA 1752/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Mar 2019AY 2010-11

Bench: Sh. H.S. Sidhu & Shri L.P. Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 1627 TO 1629/Del/2015 Assessment Years: 2010-11 TO 2012-13 HIMANSHU VERMA, Vs. DCIT, CENTRAL CIRCLE-20, FLAT NO. H-104, FRIENDS CGHS (ERSTWHILE CC-16) 3RD FLOOR, ROOM NO. 360, E-2, LTD., PLOT NO. 49, I.P. EXTENSION, ARA CENTRE, JHANDEWALAN PATPARGANJ, EXTN., NEW DELHI DELHI – 110 092 (PAN: AFBPV8131K) (Appellant) (Respondent) AND ITA No. 1752 TO 1754/Del/2015 Assessment Years: 2010-11 TO 2012-13 DCIT, CENTRAL CIRCLE-20, Vs. HIMANSHU VERMA, (ERSTWHILE CC-16) F…

Sh. Himanshu Verma, Delhi vs. DCIT, New Delhi

In the result all the appeals filed by the Revenue and Assessee are dismissed

ITA 1629/DEL/2015[2012-13]Status: DisposedITAT Delhi15 Mar 2019AY 2012-13

Bench: Sh. H.S. Sidhu & Shri L.P. Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 1627 TO 1629/Del/2015 Assessment Years: 2010-11 TO 2012-13 HIMANSHU VERMA, Vs. DCIT, CENTRAL CIRCLE-20, FLAT NO. H-104, FRIENDS CGHS (ERSTWHILE CC-16) 3RD FLOOR, ROOM NO. 360, E-2, LTD., PLOT NO. 49, I.P. EXTENSION, ARA CENTRE, JHANDEWALAN PATPARGANJ, EXTN., NEW DELHI DELHI – 110 092 (PAN: AFBPV8131K) (Appellant) (Respondent) AND ITA No. 1752 TO 1754/Del/2015 Assessment Years: 2010-11 TO 2012-13 DCIT, CENTRAL CIRCLE-20, Vs. HIMANSHU VERMA, (ERSTWHILE CC-16) F…

Sh. Himanshu Verma, Delhi vs. DCIT, New Delhi

In the result all the appeals filed by the Revenue and Assessee are dismissed

ITA 1628/DEL/2015[2011-12]Status: DisposedITAT Delhi15 Mar 2019AY 2011-12

Bench: Sh. H.S. Sidhu & Shri L.P. Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 1627 TO 1629/Del/2015 Assessment Years: 2010-11 TO 2012-13 HIMANSHU VERMA, Vs. DCIT, CENTRAL CIRCLE-20, FLAT NO. H-104, FRIENDS CGHS (ERSTWHILE CC-16) 3RD FLOOR, ROOM NO. 360, E-2, LTD., PLOT NO. 49, I.P. EXTENSION, ARA CENTRE, JHANDEWALAN PATPARGANJ, EXTN., NEW DELHI DELHI – 110 092 (PAN: AFBPV8131K) (Appellant) (Respondent) AND ITA No. 1752 TO 1754/Del/2015 Assessment Years: 2010-11 TO 2012-13 DCIT, CENTRAL CIRCLE-20, Vs. HIMANSHU VERMA, (ERSTWHILE CC-16) F…

Sh. Himanshu Verma, Delhi vs. DCIT, New Delhi

In the result all the appeals filed by the Revenue and Assessee are dismissed

ITA 1627/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Mar 2019AY 2010-11

Bench: Sh. H.S. Sidhu & Shri L.P. Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 1627 TO 1629/Del/2015 Assessment Years: 2010-11 TO 2012-13 HIMANSHU VERMA, Vs. DCIT, CENTRAL CIRCLE-20, FLAT NO. H-104, FRIENDS CGHS (ERSTWHILE CC-16) 3RD FLOOR, ROOM NO. 360, E-2, LTD., PLOT NO. 49, I.P. EXTENSION, ARA CENTRE, JHANDEWALAN PATPARGANJ, EXTN., NEW DELHI DELHI – 110 092 (PAN: AFBPV8131K) (Appellant) (Respondent) AND ITA No. 1752 TO 1754/Del/2015 Assessment Years: 2010-11 TO 2012-13 DCIT, CENTRAL CIRCLE-20, Vs. HIMANSHU VERMA, (ERSTWHILE CC-16) F…

ITO, New Delhi vs. M/S. Monisha Impex Pvt. Ltd., New Delhi

In the result , ground no 2 of the appeal of the revenue is allowed with above direction

ITA 1114/DEL/2014[2007-08]Status: DisposedITAT Delhi02 Mar 2017AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishiito, Vs. Monisha Impex Pvt. Ltd, Ward-54), C/O. Sh Yash Pal Gupta, Ca, 101(3Rd Floor), Commercial New Delhi Flat, Old Rajinder Nagar Market, New Delhi Pan: Aafcm0694J (Appellant) (Respondent)

For Appellant: Sh. Rajesh Kumar, Sr. DRFor Respondent: None
Section 133(6)Section 143(2)Section 144

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITO, Vs. Monisha Impex Pvt. Ltd, Ward-54), C/o. Sh Yash Pal Gupta, CA, 101(3rd Floor), Commercial New Delhi Flat, Old Rajinder Nagar Market, New Delhi PAN: AAFCM0694J (Appellant) (Respondent) Assessee by : Sh. Rajesh Kumar, Sr. DR Revenue by: None Date of Hearing 25/01/2017 Date of pronouncement 02/03/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the revenue against the order of the ld CIT (A)-IX, New Delhi dated 20.12.2013 for the Assessm…

Rakeshkumar M. Gupta, Mumbai vs. ITO 14(3)(2), Mumbai

In the result all the appeals of the assessee are allowed

ITA 2600/MUM/2015[2008-09]Status: DisposedITAT Mumbai03 Feb 2017AY 2008-09

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

Rakeshkumar M. Gupta, Mumbai vs. ITO 14(3)(2), Mumbai

In the result all the appeals of the assessee are allowed

ITA 2599/MUM/2015[2007-08]Status: DisposedITAT Mumbai03 Feb 2017AY 2007-08

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

Rakeshkumar M. Gupta, Mumbai vs. ITO 14(3)(2), Mumbai

In the result all the appeals of the assessee are allowed

ITA 2598/MUM/2015[2006-07]Status: DisposedITAT Mumbai03 Feb 2017AY 2006-07

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

Rakeshkumar M. Gupta, Mumbai vs. ITO 14(3)(2), Mumbai

In the result all the appeals of the assessee are allowed

ITA 2597/MUM/2015[2005-06]Status: DisposedITAT Mumbai03 Feb 2017AY 2005-06

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

Rakeshkumar M. Gupta, Mumbai vs. ITO 14(3)(2), Mumbai

In the result all the appeals of the assessee are allowed

ITA 2596/MUM/2015[2004-05]Status: DisposedITAT Mumbai03 Feb 2017AY 2004-05

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

Rakeshkumar M. Gupta, Mumbai vs. ITO 14(3)(2), Mumbai

In the result all the appeals of the assessee are allowed

ITA 2595/MUM/2015[2003-04]Status: DisposedITAT Mumbai03 Feb 2017AY 2003-04

Bench: S/Shri. D.T. Garasia & Ashwani Taneja

Section 133ASection 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”BENCH Before S/Shri. D.T. Garasia, Judicial Member & Ashwani Taneja, Accountant Member ITA No.2595 to 2600 /Mum/2015 Assessment Year-2003 – 04 to 2008 – 09 Mr Rakeshkumar M.Gupta v. ITO 14(3)-2 Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli, Mumbai Pankaj Market Champa Gally Cross Lane, Mumbai – 400 002 PAN NO.AAJPG9761F (Appellant ) (Respondent) Appellant by Shri Vimal Punmiya, CA Respondent by Shri M.C. Omi Ningshen Date of hearing : 25.01.2017 Date of pronouncement : 03.02.2017 O R D E R PER BENCH: 1. All the appeals are filed by the assessee against the or…

Hema R Gupta, Mumbai vs. ITO 14(3)(2), Mumbai

In the result, appeals of the Assessee are allowed

ITA 2643/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Dec 2016AY 2008-09

Bench: Shri C.N.Prasad,Jm & Shri Rajesh Kumar, Am Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. Ito 14(3)(2) Prop. M/S Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajpg9761F

For Respondent: Smt Beena Santosh
Section 271(1)(c)

…आयकर अपीलीय अधिकरण “एक-सदस्य मामला” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC” BENCH MUMBAI BEFORE SHRI C.N.PRASAD,JM & SHRI RAJESH KUMAR, AM Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. ITO 14(3)(2) Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAJPG9761F Income Tax Appeal Nos.2640 & 2643/Mum/2015 (धििाारण वर्ा / Assessment Years : 2004-05 and 2008-09) Smt Hem…

Hema R. Gupta, Mumbai vs. ITO WD 14(3)(2), Mumbai

In the result, appeals of the Assessee are allowed

ITA 2640/MUM/2015[2004-05]Status: DisposedITAT Mumbai30 Dec 2016AY 2004-05

Bench: Shri C.N.Prasad,Jm & Shri Rajesh Kumar, Am Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. Ito 14(3)(2) Prop. M/S Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajpg9761F

For Respondent: Smt Beena Santosh
Section 271(1)(c)

…आयकर अपीलीय अधिकरण “एक-सदस्य मामला” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC” BENCH MUMBAI BEFORE SHRI C.N.PRASAD,JM & SHRI RAJESH KUMAR, AM Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. ITO 14(3)(2) Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAJPG9761F Income Tax Appeal Nos.2640 & 2643/Mum/2015 (धििाारण वर्ा / Assessment Years : 2004-05 and 2008-09) Smt Hem…

Rakehskumar M. Gupta, Mumbai vs. ITO 14(3)(2), Mumbai

In the result, appeals of the Assessee are allowed

ITA 2594/MUM/2015[2002-03]Status: DisposedITAT Mumbai30 Dec 2016AY 2002-03

Bench: Shri C.N.Prasad,Jm & Shri Rajesh Kumar, Am Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. Ito 14(3)(2) Prop. M/S Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aajpg9761F

For Respondent: Smt Beena Santosh
Section 271(1)(c)

…आयकर अपीलीय अधिकरण “एक-सदस्य मामला” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC” BENCH MUMBAI BEFORE SHRI C.N.PRASAD,JM & SHRI RAJESH KUMAR, AM Income Tax Appeal No.2594/Mum/2015 (धििाारण वर्ा / Assessment Year : 2002-03) Shri Mohit Rakesh Kumar Gupta Vs. ITO 14(3)(2) Prop. M/s Manoj Mills Earnest House Shop No.4, Ram Galli Mumbai Pankaj Market Champa Gally Cross Lane Mumbai – 400 002 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) स्र्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAJPG9761F Income Tax Appeal Nos.2640 & 2643/Mum/2015 (धििाारण वर्ा / Assessment Years : 2004-05 and 2008-09) Smt Hem…

Hema R. Gupta, Mumbai vs. ITO WD 14(3)(2), Mumbai

In the result, both the appeals are allowed

ITA 2639/MUM/2015[2002-03]Status: DisposedITAT Mumbai30 Sept 2016AY 2002-03

Bench: Shri B.R.Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2002-03

For Appellant: Shri. Vimal PunamiyaFor Respondent: Captain Pradeep Arya
Section 133ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI B.R.BASKARAN (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2002-03 Smt. Hema R. Gupta. The ITO Wd. 14(3)(2), Prop. M/s. Shree Ram Sales & Earnesh House, Mumbai. Synthetics, Shop No. 4, Ram Galli, Vs. Pankaj Market Champa, Gally Cross Lane, Mumbai- 400 002. PAN:- AAKPG3030E (Appellant) (Respondent) & Assessment Year: 2008-09 Sh. Nilesh Rakesh Kumar Gupta. The ITO Wd. 14(3)(2), Prop. M/s. Dev Vani Insdustries, Earnesh House, Mumbai. Shop No. 4, Ram Galli, Pankaj Market Champa, Vs. Gally Cross Lane, Mumbai- 400 002. PAN:- AFUPG9510H (…

Nilesh Rakeshkumar Gupta, Mumbai vs. ITO WD 14(3)(2), Mumbai

In the result, both the appeals are allowed

ITA 2638/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Sept 2016AY 2008-09

Bench: Shri B.R.Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2002-03

For Appellant: Shri. Vimal PunamiyaFor Respondent: Captain Pradeep Arya
Section 133ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI B.R.BASKARAN (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2002-03 Smt. Hema R. Gupta. The ITO Wd. 14(3)(2), Prop. M/s. Shree Ram Sales & Earnesh House, Mumbai. Synthetics, Shop No. 4, Ram Galli, Vs. Pankaj Market Champa, Gally Cross Lane, Mumbai- 400 002. PAN:- AAKPG3030E (Appellant) (Respondent) & Assessment Year: 2008-09 Sh. Nilesh Rakesh Kumar Gupta. The ITO Wd. 14(3)(2), Prop. M/s. Dev Vani Insdustries, Earnesh House, Mumbai. Shop No. 4, Ram Galli, Pankaj Market Champa, Vs. Gally Cross Lane, Mumbai- 400 002. PAN:- AFUPG9510H (…

Mohit Rakeshkumar Gupta, Mumbai vs. ITO 14(3)(2), Mumbai

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

ITA 2649/MUM/2015[2008-09]Status: DisposedITAT Mumbai29 Sept 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Manoj Kumar Aggarwalita No. : 2644/Mum/2015 (Assessment Year: 2002-03)

Section 133ASection 271(1)(c)

…आयकर अपीलीय अिधकरण “सी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI "ी अिमत शु"ला, "याियक सद"य एवं "ी मनोज कुमार अगरवाल, लेखा सद"य के सम" । BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA No. : 2644/Mum/2015 (Assessment year: 2002-03) ITA No.: 2645/Mum/2015 (Assessment year: 2003-04) ITA No.:2646/Mum/2015 (Assessment year: 2004-05) ITA No.:2649/Mum/2015 (Assessment year: 2008-09) मो"हत राकेश कुमार गु"ता Vs ITO –14(3)(2), Earnest House, Mohit Rakesh Kumar Gupta, Mumbai Prop. M.S. Astha Silk Industries Shop No.4, Ram Galli, Pankaj…

Sanjay Kumar Garg v. ACIT (12 Taxmann.com 294) — Cited in 23 Judgments | BharatTax