Shri. Ganesh Trading Company v. CIT

214 Taxmann 262High Court2012#1519 most cited

What is Shri. Ganesh Trading Company v. CIT authority for?

A statement made under Section 132(4) of the Income-tax Act is a piece of evidence but is not conclusive, especially if it is self-incriminating. Therefore, no liability can be fastened solely on the basis of such a sworn statement.

75

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2026.

Also referred to as

Shri Ganesh Trading Company v CIT · Section 132(4) statement · evidentiary value · self-incriminating statement · not conclusive · sworn statement · search and seizure assessment · liability solely on statement · retracted statement · Section 153A

Also reported as

30 Taxmann.com 170

Sections most often in play

Section 132(4)Section 143(3)Section 153ASection 69ASection 132Section 292CSection 132(4A)Section 148

Issues it is cited on

section 134extinguishment of rightssection 108hundi transactionsection 9(1)(ii)section 2(19aa)section 80abretracted statementfaceless assessment schemesection 23(3)protective assessmentsubstantive assessment

Judgments citing Shri. Ganesh Trading Company v. CIT

Govind Corporation, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3233/MUM/2025[2012-13]Status: DisposedITAT Mumbai09 Mar 2026AY 2012-13

Bench: Smt. Beena Pillai & Shri Girish Agrawal

Section 143(3)Section 148Section 234Section 234BSection 251(2)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 3233, 3232 & 3229/MUM/2025 Assessment Years: 2012-13 to 2014-15 Govind Corporation DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Vs. Road, Fort, Mumbai – 400001. (PAN: AADFG2152N) (Appellant) (Respondent) Present for: Assessee Revenue Shri Madhur Agrawal, Advocate and Shri Pankaj Jain, CA Shri Swapnil Choudhary, Sr. DR Date of Hearing 06.01.2026 Date of Pronouncement 09.03.2026 ORDER PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: These appeals file…

Govind Corporation, Mumbai vs. DCIT Central Circle 8(1), Mumbai

ITA 3229/MUM/2025[2014-15]Status: DisposedITAT Mumbai09 Mar 2026AY 2014-15

Bench: Smt. Beena Pillai & Shri Girish Agrawal

Section 143(3)Section 148Section 234Section 234BSection 251(2)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 3233, 3232 & 3229/MUM/2025 Assessment Years: 2012-13 to 2014-15 Govind Corporation DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Vs. Road, Fort, Mumbai – 400001. (PAN: AADFG2152N) (Appellant) (Respondent) Present for: Assessee Revenue Shri Madhur Agrawal, Advocate and Shri Pankaj Jain, CA Shri Swapnil Choudhary, Sr. DR Date of Hearing 06.01.2026 Date of Pronouncement 09.03.2026 ORDER PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: These appeals file…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Aadhitya Fincorp Pvt Ltd, Chennai

The appeal of the revenue is dismissed

ITA 659/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Dec 2025AY 2015-16

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Ms. E. Pavuna Sundari, C.I.TFor Respondent: Ms. N. V. Lakshmi, Advocate
Section 132Section 132(4)Section 144Section 145(3)Section 153CSection 40A(3)Section 69A

…the Act cannot be sustainable and further held that the admission made u/s 132(4) by the Special Officer of the College could not even be treated as a valid piece of evidence. 6.4.12 In the case of Shri. Ganesh Trading Company v. CIT [2013] 30taxmann.com 170/214 Taxmann 262 (Jharkhand), the Court has held that a statement made uls 132(4) of the Act is a piece of evidence but the same is not conclusive particularly because it is self-incriminating. Accordingly it was concluded that no liability could be fastened solely on the basis of sworn statement. In arriving at this decision, the Court followed the judgement…

Deputy Commissioner of Income Tax, Cen Cir 2(2), Chennai vs. Pichanatha Pillai Ramesh, Coimbatore

In the result, both the appeals of the revenue are dismissed

ITA 571/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Dec 2025AY 2016-17

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Ms. E. Pavuna Sundari, C.I.TFor Respondent: Ms. N. V. Lakshmi, Advocate
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A

…ther held that the admission made u/s 132(4) by the Special Officer of the College could not even be treated as a valid piece of evidence. :-4-: ITA. Nos:570 & 571 /Chny/2025 6.13.1 In the case of Shri. Ganesh Trading Company v. CIT [2013] 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held that a statement made u/s 132(4) of the Act is a piece of evidence but the same is not conclusive particularly because it is self-incriminating. Accordingly, it was concluded that no liability could be fastened solely on the basis of sworn statement. In arriving at this decision, the Court followed the judgemen…

Deputy Commissioner of Income Tax, Chennai vs. Pichanatha Pillai Ramesh, Chennai

In the result, both the appeals of the revenue are dismissed

ITA 570/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Dec 2025AY 2015-16

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Ms. E. Pavuna Sundari, C.I.TFor Respondent: Ms. N. V. Lakshmi, Advocate
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A

…ther held that the admission made u/s 132(4) by the Special Officer of the College could not even be treated as a valid piece of evidence. :-4-: ITA. Nos:570 & 571 /Chny/2025 6.13.1 In the case of Shri. Ganesh Trading Company v. CIT [2013] 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held that a statement made u/s 132(4) of the Act is a piece of evidence but the same is not conclusive particularly because it is self-incriminating. Accordingly, it was concluded that no liability could be fastened solely on the basis of sworn statement. In arriving at this decision, the Court followed the judgemen…

DCIT, Central Circle-8(1), Mumbai vs. Ei Resorts & Clubs Pvt Ltd, Mumbai

3213/Mum/2025

ITA 3926/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Oct 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPEALLATE TRIBUNAL ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3213/Mum/2025 2012-13 CO No.171/Mum/2025 2020-21 Arising out of 3926/Mum/2025 EI Resorts & Clubs Pvt Vs. DCIT, CC-8(1), Mumbai Ltd 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No. AAACS6845A (Appellant) .. (Respondent) ITA No. 3886/Mum/2025 & 3926/Mum/2025 (Assessment Year: 2012-13 & 2020-21) DCIT, CC-8(1), Vs. EI Resorts & Clubs Pvt Ltd Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 P…

DCIT, Central Circle-8(1), Mumbai vs. E I Resorts and Clubs Pvt Ltd, Mumbai

3213/Mum/2025

ITA 3886/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Oct 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPEALLATE TRIBUNAL ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3213/Mum/2025 2012-13 CO No.171/Mum/2025 2020-21 Arising out of 3926/Mum/2025 EI Resorts & Clubs Pvt Vs. DCIT, CC-8(1), Mumbai Ltd 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No. AAACS6845A (Appellant) .. (Respondent) ITA No. 3886/Mum/2025 & 3926/Mum/2025 (Assessment Year: 2012-13 & 2020-21) DCIT, CC-8(1), Vs. EI Resorts & Clubs Pvt Ltd Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 P…

Tarun Nandkumar Seksaria, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3239/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Oct 2025AY 2017-18
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3216/Mum/2025 3215/Mum/2025 3239/Mum/2025 A.Y 2015-16 2016-17 2017-18 Tarun Nandkumar Vs. DCIT, CC-8(1), Mumbai Seksaria 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. ABAPS5488D (Appellant) (Respondent) Assessee by Shri Madhur Agrawal, Adv. & Shri Pankaj Jain, CA Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 20/08/2025 Date of Pronouncement 28/10/2025 आदेश / ORDER PER BENCH: The present batch of appeals emanates from a s…

Ei Beneficiary Trust, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3230/Mum/2025

ITA 3236/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Oct 2025AY 2018-19
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3230/Mum/2025 2015-16 3231/Mum/2025 2021-22 Govind Corporation Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. AADFG2152N (Appellant) .. (Respondent) ITA No. A.Y 3234/Mum/2025 2016-17 3235/Mum/2025 2017-18 3236/Mum/2025 2018-19 El Beneficiary Trust Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. AAATE6602L (Appellant) (Respo…

Ei Beneficiary Trust, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3230/Mum/2025

ITA 3235/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Oct 2025AY 2017-18
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3230/Mum/2025 2015-16 3231/Mum/2025 2021-22 Govind Corporation Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. AADFG2152N (Appellant) .. (Respondent) ITA No. A.Y 3234/Mum/2025 2016-17 3235/Mum/2025 2017-18 3236/Mum/2025 2018-19 El Beneficiary Trust Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. AAATE6602L (Appellant) (Responden…

Ei Beneficary Trust, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3230/Mum/2025 Govind

ITA 3234/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Oct 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3230/Mum/2025 2015-16 3231/Mum/2025 2021-22 Govind Corporation Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No. AADFG2152N (Appellant) .. (Respondent) ITA No. A.Y 3234/Mum/2025 2016-17 3235/Mum/2025 2017-18 3236/Mum/2025 2018-19 EI Beneficary Trust Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No. AAATE6602L (Appellant) .. (Res…

Govind Corporation, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3230/Mum/2025

ITA 3231/MUM/2025[2021-22]Status: DisposedITAT Mumbai28 Oct 2025AY 2021-22
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC' BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3230/Mum/2025 3231/Mum/2025 A.Y 2015-16 2021-22 Govind Corporation Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. AADFG2152N (Appellant) .. (Respondent) ITA No. 3234/Mum/2025 3235/Mum/2025 3236/Mum/2025 A.Y 2016-17 2017-18 2018-19 El Beneficary Trust Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. AAATE6602L (Appellant) .. (Res…

Govind Corporation, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3230/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Oct 2025AY 2015-16
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J SMC’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER | ITA No. | A.Y | |----------------|-----------| | 3230/Mum/2025 | 2015-16 | | 3231/Mum/2025 | 2021-22 | | Govind Corporation | Vs. | DCIT, CC-8(1), Mumbai | | 4th Floor, 139, Seksaria | | Chambers, Nagindas | | Master Road, Fort | | Mumbai - 400 001 | | PAN/GIR No. AADFG2152N | | (Appellant) | .. | (Respondent) | | ITA No. | A.Y | |----------------|-----------| | 3234/Mum/2025 | 2016-17 | | 3235/Mum/2025 | 2017-18 | | 3236/Mum/2025 | 2018-19 | | El Benef…

Veda Real Estate Corporation Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3220/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Oct 2025AY 2012-13
Section 131Section 132Section 132(4)Section 134Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘J(SMC)’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3220/Mum/2025 A.Y 2012-13 Veda Real Estate Vs. DCIT, CC-8(1), Mumbai Corporation Private Limited 4th Floor, 139, Seksaria Chambers, Nagindas PAN/GIR No. AADCB8408M Master Road, Fort Mumbai - 400 001 (Appellant) (Respondent) Assessee by Shri Madhur Agrawal, Adv. & Shri Pankaj Jain, CA Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 19/08/2025 Date of Pronouncement 28/10/2025 आदेश / ORDER PER BENCH: The present batch of appeals emanates from a series of assessment…

Tarun Nandkumar Seksaria, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3216/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Oct 2025AY 2015-16
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, 'E' BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3216/Mum/2025 3215/Mum/2025 3239/Mum/2025 A.Y 2015-16 2016-17 2017-18 Tarun Nandkumar Vs. DCIT, CC-8(1), Mumbai Seksaria 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. ABAPS5488D (Appellant) (Respondent) Assessee by Revenue by Shri Madhur Agrawal, Adv. & Shri Pankaj Jain, CA Shri Ritesh Misra, CIT DR Date of Hearing 20/08/2025 Date of Pronouncement 28/10/2025 आदेश / ORDER PER BENCH: The present batch of appeals emana…

Tarun Nandkumar Seksaria, Mumbai vs. DCIT Central Circle 8(1), Mumbai

ITA 3215/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Oct 2025AY 2016-17
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, 'E' BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3216/Mum/2025 3215/Mum/2025 3239/Mum/2025 A.Y 2015-16 2016-17 2017-18 Tarun Nandkumar Vs. DCIT, CC-8(1), Mumbai Seksaria 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No. ABAPS5488D (Appellant) (Respondent) Assessee by Shri Madhur Agrawal, Adv. & Shri Pankaj Jain, CA Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 20/08/2025 Date of Pronouncement 28/10/2025 आदेश / O R DER PER BENCH: The present batch of appeals ema…

Ei Resorts and Clubs Pvt Ltd, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3213/Mum/2025

ITA 3213/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Oct 2025AY 2012-13
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'E' BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3213/Mum/2025 2012-13 CO No.171/Mum/2025 2020-21 Arising out of 3926/Mum/2025 El Resorts & Clubs Pvt Ltd 4th Floor, 139, Seksaria Chambers, Master Road, Fort Mumbai – 400 001 Vs. DCIT, CC-8(1), Mumbai (Appellant) PAN/GIR No. AAACS6845A .. (Respondent) ITA No. 3886/Mum/2025 & 3926/Mum/2025 (Assessment Year: 2012-13 & 2020-21) DCIT, CC-8(1), Mumbai Vs. El Resorts & Clubs Pvt Ltd 4th Floor, 139, Seksaria Chambers, Master Road, Fort Mumbai – 400 001 (Appellant) PAN…

DCIT, Central Circle-8(1), Mumbai vs. The Estate Investment Company Pvt Ltd, Mumbai

3012/Mum/2025

ITA 3936/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Oct 2025AY 2017-18
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3012/Mum/2025 3013/Mum/2025 3228/Mum/2025 3227/Mum/2025 3225/Mum/2025 3224/Mum/2025 3223/Mum/2025 3222/Mum/2025 A.Y 2014-15 2016-17 2015-16 2017-18 2019-20 2020-21 2021-22 2022-23 The Estate Investment Company Pvt. Ltd. 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 (Appellant) Vs. DCIT, CC-8(1), Mumbai PAN/GIR No.AAACE2566J (Respondent) ITA No. 3928/Mum/2025, 3087/Mum/2025, & 3936/Mum/2025 (Assessment Year :2015-16 to 2017-18) DCIT, M…

DCIT, Central Circle-8(1), Mumbai vs. The Estate Investment Company Pvt Ltd, Mumbai

ITA 3928/MUM/2025[2015-16]Status: DisposedITAT Mumbai17 Oct 2025AY 2015-16
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER | ITA No. | A.Y | |--------------------|-----------| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment | Vs. | DCIT, CC-8(1), Mumbai Company Pvt. Ltd. | 4th Floor, 139, Seksaria | Chambers, Nagindas | Master Road, Fort | Mumbai - 400 001 | (Appellant) | PAN/GIR…

The Estate Investment Company Private Limited, Mumbai vs. DCIT Central Circle 8(1), Mumbai

ITA 3228/MUM/2025[2015-16]Status: DisposedITAT Mumbai17 Oct 2025AY 2015-16
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER | ITA No. | A.Y | |-----------------|-----------| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment Vs. DCIT, CC-8(1), Mumbai Company Pvt. Ltd. 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 (Appellant) PAN/GIR No.AAACE2566J (Respond…