Sh. Rajesh Kumar Jain v. ACIT Hon'ble High Court Of Delhi

84 Taxmann.com 257High Court2017#1843 most cited

What is Sh. Rajesh Kumar Jain v. ACIT Hon'ble High Court Of Delhi authority for?

The assessment can apply the peak credit theory for additions related to unexplained credits or entries. Furthermore, assessment proceedings are not vitiated merely because the Department proceeded under an incorrect section if material existed to justify the assessment under a proper provision like section 148.

62

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2018 to 2025.

Also referred to as

Sh. Rajesh Kumar Jain v. ACIT · CIT v D K Garg · 84 Taxmann.com 257 · peak credit theory · section 68 · section 69 · section 153A · section 148 · accommodation entry · unexplained cash credit · assessment proceedings validity · wrong section not vitiating proceedings

Sections most often in play

Section 69Section 153ASection 68Section 142(1)Section 132Section 143(2)Section 147Section 148

Issues it is cited on

peak credit theorysection 256(2)section 106section 256section 113section 124(3)section 127income tax settlement commissionsection 132(4a)section 124accommodation entrycreditworthiness of the creditor

Judgments citing Sh. Rajesh Kumar Jain v. ACIT Hon'ble High Court Of Delhi

ACIT, Central Circle-2, Jaipur vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

ITA 463/JPR/2024[2016-17]Status: DisposedITAT Jaipur27 Nov 2024AY 2016-17

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

ACIT, Central Circle-2, Jaipur vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

ITA 462/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Nov 2024AY 2015-16

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

ACIT, CC-2, Jaipur, Income Tax Department vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

ITA 427/JPR/2024[2014-15]Status: DisposedITAT Jaipur27 Nov 2024AY 2014-15

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

Chandra Mohan Badaya, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result the four appeals filed by the assessee stands

ITA 423/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Nov 2024AY 2017-18

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

Income Tax Officer 13(1)(1) Mumbai, Mumbai vs. Nirnay Commodities and Derivatives Pvt Ltd, Mumbai

In the result all the appeals filed by the assessing officer are allowed

ITA 3011/MUM/2024[2013]Status: HeardITAT Mumbai23 Aug 2024

Bench: Shri Prashant Maharishi & Shri Raj Kumar Chauhan

For Appellant: None
Section 133(6)Section 143Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA Nos. 2962, 3010, 3011 & 3013/Mum/2024 Assessment Year: 2011-12, 2012-13 & 2013-14 Income Tax Officer Nirnay Commodities and 13(1)(1), Mumbai Derivatives Pvt. Ltd. Vs. 26B, Dattani Apartment, (Appellant) 2nd Floor, Chitabhai Patel Road, Kandivali East, Maharashtra-400101. (Respondent) Present for: Assessee by : None : Shri S. Srinivasu, CIT, DR & Shri Ashok Kumar Ambastha, Sr. DR Date of Hearing : 29.07.2024 Date of Pronouncement : 23.08.2024 ORDER PER PR…

Income Tax Officer 13(1)(1) Mumbai, Mumbai vs. Nirnay Commodities and Derivatives Pvt Ltd, Mumbai

In the result all the appeals filed by the assessing officer are allowed for statistical purposes

ITA 3010/MUM/2024[2012]Status: HeardITAT Mumbai23 Aug 2024

Bench: Shri Prashant Maharishi & Shri Raj Kumar Chauhan

For Appellant: NoneFor Respondent: Shri S. Srinivasu, CIT, DR & Shri
Section 133(6)Section 143Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA Nos. 2962, 3010, 3011 & 3013/Mum/2024 Assessment Year: 2011-12, 2012-13 & 2013-14 Income Tax Officer Nirnay Commodities and 13(1)(1), Mumbai Derivatives Pvt. Ltd. Vs. 26B, Dattani Apartment, 2nd Floor, Chitabhai Patel Road, Kandivali East, Maharashtra-400101. (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri S. Srinivasu, CIT, DR & Shri Ashok Kumar Ambastha, Sr. DR Date of Hearing : 29.07.2024 Date of Pronouncement : 23.08…

Income Tax Officer 13(1)(1) Mumbai, Mumbai vs. Nirnay Commodities and Derivatives Pvt Ltd, Mumbai

In the result all the appeals filed by the assessing officer are allowed for statistical purposes

ITA 2962/MUM/2024[2011]Status: HeardITAT Mumbai23 Aug 2024

Bench: Shri Prashant Maharishi & Shri Raj Kumar Chauhan

For Appellant: NoneFor Respondent: Shri S. Srinivasu, CIT, DR & Shri
Section 133(6)Section 143Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA Nos. 2962, 3010, 3011 & 3013/Mum/2024 Assessment Year: 2011-12, 2012-13 & 2013-14 Income Tax Officer Nirnay Commodities and 13(1)(1), Mumbai Derivatives Pvt. Ltd. Vs. 26B, Dattani Apartment, 2nd Floor, Chitabhai Patel Road, Kandivali East, Maharashtra-400101. (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri S. Srinivasu, CIT, DR & Shri Ashok Kumar Ambastha, Sr. DR Date of Hearing : 29.07.2024 Date of Pronouncement : 23.08…

Dps Shares and Securities Pvt Ltd, Mumbai vs. Income Tax Officer Ward 4(1)(1), Mumbai

In the result appeal of the assessee is allowed for statistical purposes

ITA 438/MUM/2024[2012-13]Status: DisposedITAT Mumbai26 Jul 2024AY 2012-13

Bench: Shri Prashant Maharishi ( (Accountant Member)

Section 133Section 142Section 143Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “SMC” Bench, Mumbai. Before Shri Prashant Maharishi (AM) I.T.A. No. 438/Mum/2024 (A.Y. 2012-13) DPS Shares & Vs. ITO Ward-4(1)(1) Securities Pvt. Ltd. Aayakar Bhavan 414B, Rotunda M.K. Road Building, Bombay Mumbai-400 020. Samachar Marg Mumbai-400 023. PAN : AABCD1053A (Appellant) (Respondent) Assessee by None Department by Shri R.R. Makwana Date of Hearing 06.06.2024 Date of Pronouncement 26.07.2024 O R D E R 1. This appeal is filed by DPS Shares & securities private limited (assessee /appellant) for assessment year 2012 – 13 against appellate order passed by the Nat…

DCIT Central Circle-07, Delhi vs. Anoop Soni, Delhi

In the result, the appeals of the assessee are partly allowed and the appeals of the Revenue are dismissed

ITA 157/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Aug 2023AY 2017-18

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Hiren Mehta, CA &For Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 153ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1641/Del/2021 : Asstt. Year: 2015-16 ITA No. 1642/Del/2021 : Asstt. Year: 2016-17 ITA No. 1643/Del/2021 : Asstt. Year: 2017-18 Anoop Kumar Soni, Vs DCIT, 1240, First Floor, Kacha Bagh, Kucha Central Circle-07, Majajani, Chandni Chowk, New Delhi-110055 New Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. BMGPS6592C ITA No. 156/Del/2022 : Asstt. Year: 2016-17 ITA No. 157/Del/2022 : Asstt. Year: 2017-18 DCIT, Vs Anoop Kumar Soni, Central Circle-07, 1240, First Floor, Kach…

DCIT, Central Circle-07, Delhi vs. Anoop Soni, Delhi

In the result, the appeals of the assessee are partly allowed and the appeals of the Revenue are dismissed

ITA 156/DEL/2022[2016-17]Status: DisposedITAT Delhi02 Aug 2023AY 2016-17

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Hiren Mehta, CA &For Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 153ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1641/Del/2021 : Asstt. Year: 2015-16 ITA No. 1642/Del/2021 : Asstt. Year: 2016-17 ITA No. 1643/Del/2021 : Asstt. Year: 2017-18 Anoop Kumar Soni, Vs DCIT, 1240, First Floor, Kacha Bagh, Kucha Central Circle-07, Majajani, Chandni Chowk, New Delhi-110055 New Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. BMGPS6592C ITA No. 156/Del/2022 : Asstt. Year: 2016-17 ITA No. 157/Del/2022 : Asstt. Year: 2017-18 DCIT, Vs Anoop Kumar Soni, Central Circle-07, 1240, First Floor, Kach…

Anoop Kumar Soni, Delhi vs. DCIT, CC-7, New Delhi

In the result, the appeals of the assessee are partly allowed and the appeals of the Revenue are dismissed

ITA 1643/DEL/2021[2017-18]Status: DisposedITAT Delhi02 Aug 2023AY 2017-18

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Hiren Mehta, CA &For Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 153ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1641/Del/2021 : Asstt. Year: 2015-16 ITA No. 1642/Del/2021 : Asstt. Year: 2016-17 ITA No. 1643/Del/2021 : Asstt. Year: 2017-18 Anoop Kumar Soni, Vs DCIT, 1240, First Floor, Kacha Bagh, Kucha Central Circle-07, Majajani, Chandni Chowk, New Delhi-110055 New Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. BMGPS6592C ITA No. 156/Del/2022 : Asstt. Year: 2016-17 ITA No. 157/Del/2022 : Asstt. Year: 2017-18 DCIT, Vs Anoop Kumar Soni, Central Circle-07, 1240, First Floor, Kach…

Anoop Kumar Soni, Delhi vs. DCIT, CC-7, Delhi

In the result, the appeals of the assessee are partly allowed and the appeals of the Revenue are dismissed

ITA 1642/DEL/2021[2016-17]Status: DisposedITAT Delhi02 Aug 2023AY 2016-17

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Hiren Mehta, CA &For Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 153ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1641/Del/2021 : Asstt. Year: 2015-16 ITA No. 1642/Del/2021 : Asstt. Year: 2016-17 ITA No. 1643/Del/2021 : Asstt. Year: 2017-18 Anoop Kumar Soni, Vs DCIT, 1240, First Floor, Kacha Bagh, Kucha Central Circle-07, Majajani, Chandni Chowk, New Delhi-110055 New Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. BMGPS6592C ITA No. 156/Del/2022 : Asstt. Year: 2016-17 ITA No. 157/Del/2022 : Asstt. Year: 2017-18 DCIT, Vs Anoop Kumar Soni, Central Circle-07, 1240, First Floor, Kach…

Anoop Kumar Soni, Delhi vs. DCIT, CC-7, Delhi

In the result, the appeals of the assessee are partly allowed and the appeals of the Revenue are dismissed

ITA 1641/DEL/2021[2015-16]Status: DisposedITAT Delhi02 Aug 2023AY 2015-16

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Hiren Mehta, CA &For Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 153ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 1641/Del/2021 : Asstt. Year: 2015-16 ITA No. 1642/Del/2021 : Asstt. Year: 2016-17 ITA No. 1643/Del/2021 : Asstt. Year: 2017-18 Anoop Kumar Soni, Vs DCIT, 1240, First Floor, Kacha Bagh, Kucha Central Circle-07, Majajani, Chandni Chowk, New Delhi-110055 New Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. BMGPS6592C ITA No. 156/Del/2022 : Asstt. Year: 2016-17 ITA No. 157/Del/2022 : Asstt. Year: 2017-18 DCIT, Vs Anoop Kumar Soni, Central Circle-07, 1240, First Floor, Kach…

Mystuc Ekectribucs Limited, Mumbai vs. DCIT-CC-4(3) Mumbai, Mumbai

In the result, both the appeals filed by the assessee are partly allowed and both the appeals filed by the revenue are dismissed

ITA 5867/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 Jul 2023AY 2014-15

Bench: Shri Amit Shukla & Shri Gagan Goyal

For Appellant: Shri Nishikant Gandhi & VishnuFor Respondent: Smt. Riddhi Mishra (CIT-DR)
Section 143(2)Section 143(3)Section 145(3)Section 153CSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER 1. ITA No. 5867/Mum/2019 (A.Y.2014-15) 2. ITA No. 929/Mum/2020 (A.Y.2015-16) Mystic Electronics Ltd. A-401, Pearl Arcade, Off J. P. Road, Dawood Baug Lane, Andheri (W) Mumbai-400 058 PAN: AAGCP1710R ....... Appellant Vs. DCIT (CC) 4 (3) R. No. 1921, 19th floor, Air India Building, Nariman Point, Mumbai-400 021 ..... Respondent 3. ITA No. 6568/Mum/2019 (A.Y.2014-15) 4. ITA No. 1007/Mum/2020 (A.Y.2015-16) DCIT (CC) 4 (3) R. No. 1921, 19th floor, Air India Building, Nar…

Mukta Agriculture Ltd., Mumbai vs. DCIT(CC)-4(3), Mumbai

In the result, both the appeals filed by the assessee are partly allowed and partly allowed for statistical purposes respectively and both the appeals filed by the revenue are dismissed

ITA 5778/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 Jul 2023AY 2014-15

Bench: Shri Amit Shukla & Shri Gagan Goyal

For Appellant: Shri Nishikant Gandhi & VishnuFor Respondent: Smt. Riddhi Mishra (CIT-DR)
Section 133(6)Section 143(2)Section 143(3)Section 145(3)Section 153CSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER 1. ITA No. 5778/Mum/2019 (A.Y.2014-15) 2. ITA No. 866/Mum/2020 (A.Y.2015-16) Mukta Agriculture Ltd. A-401, Pearl Arcade, Off J. P. Road, Dawood Baug Lane, Andheri (W) Mumbai-400 058 PAN: AAGCP1709E ....... Appellant Vs. DCIT (CC) 4 (3) R. No. 1921, 19th floor, Air India Building, Nariman Point, Mumbai-400 021 ..... Respondent 3. ITA No. 6567/Mum/2019 (A.Y.2014-15) 4. ITA No. 1008/Mum/2020 (A.Y.2015-16) DCIT (CC) 4 (3) R. No. 1921, 19th floor, Air India Building, Nari…

Chintan Niketan Bhandari, Ahmedabad vs. The DCIT, Central Circle-1(4), Ahmedabad

In the result, appeal of the assessee is partly allowed for assessment years 2014-15

ITA 1604/AHD/2019[2017-18]Status: DisposedITAT Ahmedabad29 Nov 2022AY 2017-18
For Appellant: Shri B.R. Popat, A.RFor Respondent: Shri Ritesh Kumar, CIT-D.R
Section 143(3)Section 69

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member IT(SS)A Nos. 495, 496, 497, 498, 499, 500 & 1604/Ahd/2019 Assessment Years 2011-12 to 2017-18 Chintan Niketan Bhandari, DCIT, B-101, Scarlet Heights, Central Circle-1(4), Anandnagar Cross Road, Vs Ahmedabad Statellite, (Respondent) Ahmedabad-380015 PAN: AFVPB7221E (Appellant) Assessee by: Shri B.R. Popat, A.R. Revenue by: Shri Ritesh Kumar, CIT-D.R. Date of hearing : 18-10-2022 Date of pronouncement : 29-11-2022 आदेश/ORDER PER BENCH:- These seven appeals f…

Shri. Swapnil Bobhate, Thane vs. ITO Ward 28 (3)(3), Mumbai

In the result, appeal by the assessee is partly allowed for statistical purpose

ITA 18/MUM/2020[2010-11]Status: DisposedITAT Mumbai12 Jul 2022AY 2010-11

Bench: Shri Promod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Khushiram JadhwaniFor Respondent: Smt. Sudha Ramchandran
Section 139Section 143Section 143(1)Section 143(3)Section 147Section 148Section 151Section 250Section 271(1)(c)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PROMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.18/Mum./2020 (Assessment Year : 2010–11) Shri Swapnil Bobhate 803, D–1, Boston Puranik City ……………. Appellant Kararwadavali Ghodbandar Road Thane (West), Thane 400 610 PAN – AHKPB6143N v/s Income Tax Officer ……………. Respondent Ward–28(3)(3), Mumbai Assessee by : Shri Khushiram Jadhwani Revenue by : Smt. Sudha Ramchandran Date of Hearing – 19.04.2022 Date of Order – 12/07/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the…

Satish Mandowara, Mumbai vs. ACIT Cen Cir 39, Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 6392/MUM/2016[2011-12]Status: DisposedITAT Mumbai06 Jul 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Satish Mandowara Acit 74 G Mangal Karni, Siddarth Cen Circle 39 Nagar, Goregaon (W) Vs. Mumbai Mumbai-400 062 (Respondent) (Appellant) Pan No. Acwpm 3495 P Assessee By : Shri Mukesh Choksi, Authorised Representative Revenue By : Shri Hoshang B. Irani, Dr Date Of Hearing: 06.07.2022 Date Of Pronouncement : 06.07.2022

For Appellant: Shri Mukesh Choksi, AuthorisedFor Respondent: Shri Hoshang B. Irani, DR
Section 133Section 143Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM Satish Mandowara ACIT 74 G Mangal Karni, Siddarth Cen Circle 39 Nagar, Goregaon (W) Vs. Mumbai Mumbai-400 062 (Respondent) (Appellant) PAN No. ACWPM 3495 P Assessee by : Shri Mukesh Choksi, Authorised Representative Revenue by : Shri Hoshang B. Irani, DR Date of hearing: 06.07.2022 Date of pronouncement : 06.07.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by assessee against the order passed by The Commissioner Of Income Tax (Appeals) – 54, Mumbai dated 15/7/2016 for…

Nimbus Projects Ltd., New Delhi vs. DCIT, CC-2, Noida

In the result, the appeal of the assessee in ITA No

ITA 929/DEL/2021[2014-15]Status: DisposedITAT Delhi12 Jan 2022AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…

Nimbus Projects Ltd., New Delhi vs. DCIT, CC-2, Noida

In the result, the appeal of the assessee in ITA No

ITA 928/DEL/2021[2013-14]Status: DisposedITAT Delhi12 Jan 2022AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…