Sh. Anil Jaggi v. ACIT (168 ITD 612)

The DCIT, Central Circle-1(1), Ahmedabad vs. Soham Commodities Pvt. Ltd, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 1381/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

…mon Cause (A Registered Society) v. Union of India (2017) 77 taxmann.com 245 (SC) (ii) CIT v. Radico Khaitan Ltd (2017) 83 taxmann.com 375 (Delhi) (iii) Pavitra Realcon (P.) Ltd. vs. ACIT, (2017) 87 Taxmann.com 142 (Delhi-Trib.) (iv) Anil Jaggi v. ACIT (2018) 168 ITD 612 (Mumbai - Trib.) I.T.A No. 1380 & 1381/Ahd/2019 A.Y. 2010-11 Page No 6 DCIT Vs. Piyush Subodhbhai Jhaveri & Soham Commodities Pvt. Ltd. (v) CIT-II v. Kantibhal Revidas Patel [2014] 42 taxmann.com 128 (Gujarat) vi) Bharat t A. Mehta vs. ITO [2001] 116 Taxman 301(AHD.) (Mag.) as affirmed by Hon'ble Gujarat High Court in ITO v. Bharat A. Mehta (20…

The DCIT, Central Circle-1(1), Ahmedabad vs. Piyush Subodhbhai Jhaveri, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 1380/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

…mon Cause (A Registered Society) v. Union of India (2017) 77 taxmann.com 245 (SC) (ii) CIT v. Radico Khaitan Ltd (2017) 83 taxmann.com 375 (Delhi) (iii) Pavitra Realcon (P.) Ltd. vs. ACIT, (2017) 87 Taxmann.com 142 (Delhi-Trib.) (iv) Anil Jaggi v. ACIT (2018) 168 ITD 612 (Mumbai - Trib.) I.T.A No. 1380 & 1381/Ahd/2019 A.Y. 2010-11 Page No 6 DCIT Vs. Piyush Subodhbhai Jhaveri & Soham Commodities Pvt. Ltd. (v) CIT-II v. Kantibhal Revidas Patel [2014] 42 taxmann.com 128 (Gujarat) vi) Bharat t A. Mehta vs. ITO [2001] 116 Taxman 301(AHD.) (Mag.) as affirmed by Hon'ble Gujarat High Court in ITO v. Bharat A. Mehta (20…

The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru vs. Shri. M N Rajendra Kumar, Udupi

In the result, the Revenue’s appeal is dismissed

ITA 2366/BANG/2019[2017-18]Status: DisposedITAT Bangalore21 Jan 2022AY 2017-18

Bench: Shri Chandra Poojarismt. Beena Pillaiassessment Year : 2017-18

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri Vilas V Shinde, CIT(DR)

Section 132(4)Section 143(3)

…is addition is made on surmises and assumptions based on the excel sheet in the pen drive of MR. Sanjay without bringing any corroborative evidence on record. Reliance was placed on the tribunal order rendered in the case of Anil Jaggi vs. ACIT as reported in 168 ITD 612 (Mumbai), copy on pages 1 to 14 of Case Law Compendium. Para 14 of this tribunal order is relevant and the same reads as under:- “14. We shall now take up the case of the assessee on merits and deliberate on the validity of the addition of Rs. 2.23 crore made by the A.O on the ground that the assessee had made a payment of "on money" for purchas…

Nirav Mafatlal Pandya, Mumbai vs. ITO 29 (2)(4), Mumbai

In the result the appeal is allowed for statistical purposes

ITA 6523/MUM/2019[2015-16]Status: DisposedITAT Mumbai04 Jan 2022AY 2015-16

Section 143(3)

…aring, it was noticed that the learned CIT(A) has summarily dismissed the appeal reiterating the findings of the Assessing Officer, without dealing with legal arguments of the assessee and a decision on the said issue in the case of Anil Jaggi vs ACIT [(2018) 168 ITD 612 (Mum)] wherein a coordinate bench, headed by Hon’ble President, has made some observations which are said to be fully binding on the present facts as well. Assessment Year: 2015-16 Page 2 of 2 Learned counsel for the assessee has pressed on these legal issues, while learned Departmental Representative points out that it would not be appropriate t…

DCIT, CC-1, Jaipur vs. M/S. Dangayach Hotels Private Limited, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 33/JPR/2020[2011-12]Status: DisposedITAT Jaipur22 Oct 2021AY 2011-12

For Appellant: Shri S.R. Sharma (C.A) &For Respondent: Shri B. K. Gupta (CIT) fu/kZkfjrh dh vksj ls@

Section 132Section 143(2)Section 143(3)Section 148Section 153ASection 153C

…o prove the fact that how any stance taken by RMG before the Settlement Commission would result in involvement of assessee company providing cash loan. In support, reliance was placed on the decision of the ITAT Mumbai in case of Sh. Anil Jaggi vs ACIT [2018] 168 ITD 612 (Mum.)(Trib). Thus, the entire case made out by A.O. is hypothetical and fails due to the inherent contradictions in it and thus the consequential conclusions drawn by Ld. A.O. against the assessee company are baseless and unsustainable. In this connection, we rely on the judgment of Hon'ble Supreme Court in case of CIT Vs. Jagdish Prasad Mohan L…

DCIT, Central Circle-2, Jaipur vs. Shri Prakash Chand Kothari, Jaipur

In the result, appeal of the assessee is allowed

ITA 1298/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)

Section 147Section 148Section 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1190/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Shri Prakash Chand Kothari DCIT, Vs. B-4A, Kothari House, Prithviraj Road, Central Circle-02, C- Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPBK2884R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1298/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke T…

Shri Prakash Chand Kothari, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, appeal of the assessee is allowed

ITA 1190/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)

Section 147Section 148Section 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1190/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Shri Prakash Chand Kothari DCIT, Vs. B-4A, Kothari House, Prithviraj Road, Central Circle-02, C- Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPBK2884R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1298/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke T…

Mrs. Pooja Ramesh Bulani, Mumbai vs. I.T.O Ward 3 ( 2 ) Thane, Thane

In the result, appeals are allowed for statistical purposes

ITA 1693/MUM/2018[2010-11]Status: DisposedITAT Mumbai22 Mar 2019AY 2010-11

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Manish Kumar Singh

Section 132Section 147

…he Assessing Officer has made the additions which are legally unsustainable. In support of his contention, learned Authorised Representative relied upon the following decisions:– i) H.R. Mehta v/s ACIT, [2016] 387 ITR 561; and ii) Anil Jaggi v/s ACIT, [2018] 168 ITD 612. 6. The learned Departmental Representative drawing our attention to the impugned assessment orders submitted, full opportunity was granted to the assessee in the course of assessment proceedings and the Assessing Officer has provided copy of seized documents to the assessee. Thus, he submitted, assessee’s allegation that adverse materials were n…

Sh. Anil Jaggi v. ACIT

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