Smt. M.K. Rajeshwari v. ITO

99 Taxmann.com 339Income Tax Appellate Tribunal2018#6744 most cited

What is Smt. M.K. Rajeshwari v. ITO authority for?

The Assessing Officer (AO) must conduct independent verification and inquiries before making an assessment, and failure to do so can render the assessment order erroneous and prejudicial to the revenue. When assessing long-term capital gains, the AO must examine the financials of the company whose shares were allegedly inflated and consider the pattern of share price increases and subsequent falls.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2025.

Also referred to as

Smt. M.K. Rajeshwari v. ITO · 99 Taxmann.com 339 · AO independent verification · onus of proof · bogus LTCG · section 10(38) · penny stock · colourable device · inflated shares · capital gains assessment

Sections most often in play

Section 10(38)Section 10(37)Section 115BBESection 133(6)Section 142Section 142(1)Section 143(2)Section 143(3)

Issues it is cited on

onus of proofpaper companymaterial facts necessary for assessmentbogus ltcgsection 10(38)penny stockcolourable devicesurvey under section 133aentry operatorlong term capital gainssection 132(4a)short term capital gain

Judgments citing Smt. M.K. Rajeshwari v. ITO

Ajay Kumar, Ghaziabad vs. Pr. CIT (Central), Meerut

In the result, appeal of the assessee is dismissed

ITA 733/DEL/2021[2016-17]Status: DisposedITAT Delhi30 May 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.733/Del/2021, A.Y. 2016-17 Sh. Ajay Kumar Pr. Commissioner of C/O RRA TAXINDIA Income Tax (Central), D-28, South Extension, Part-1, Vs. Kanpur New Delhi-110049 PAN: ASPPK4845E (Appellant) (Respondent) Appellant by Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Respondent by Mr. Javed Akhtar, CIT(DR) Date of Hearing 03/03/2025 Date of Pronouncement 30/05/2025 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal of the assessee for the Assessment Ye…

Shilpa Khandelwal, Bareilly vs. Deputy Commissioner of Income Tax-2, Bareilly

In the result, the appeal of the assessee is partly allowed

ITA 313/LKW/2023[2015-2016]Status: DisposedITAT Lucknow24 Apr 2025AY 2015-2016

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Smt. Shilpa Khandelwal V. The Dy. Cit-2 330, Kalibari Bareilly Bareilly (U.P) Tan/Pan:Arypk5700A (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 27 02 2025 Date Of Pronouncement: 24 04 2025 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 10(38)Section 143Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2015-16 Smt. Shilpa Khandelwal v. The Dy. CIT-2 330, Kalibari Bareilly Bareilly (U.P) TAN/PAN:ARYPK5700A (Appellant) (Respondent) Appellant by: Shri P. K. Kapoor, C.A. Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 27 02 2025 Date of pronouncement: 24 04 2025 O R D E R This appeal has been preferred by the Assessee against the order dated 11.08.2023, passed by the ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi for Assessment Year 20…

Shri Krishan Kumar Jalan, Bangalore vs. ITO, W-1, Sirsa

In the result appeal of the assessee is dismissed

ITA 933/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh15 Jan 2025AY 2014-15
For Appellant: Shri P.K. Prasad, Advocate &For Respondent: Dr. Vivek Vardhan, JCIT, Sr. DR
Section 10(38)Section 143(2)Section 143(3)Section 250(6)Section 253Section 68

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ“ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री विक्रम सिंह यादव, लेखा सदस्य एवं श्री परेश म. जोशी, न्यायिक सदस्य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं . / ITA NO. 933/Chd/2019 निर्धारण वर्ष / Assessment Year : 2014-15 Shri Krishan Kumar Jalan J-206, Purva Venezia Apartment, 2nd Floor, Mother Dairy Yelahanka, Bangalore-560064 बनाम The ITO Ward-1, Sirsa स्थायीलेखासं . / PAN NO: AFKPK8520J अपीलार्थी/Appellant निर्धारिती की ओर से/Assessee by : Shri P.K. Prasad, Advocate &…

Shailesh Subodhchandra Jhaveri, Ahmedabad vs. The Dy.CIT, Central Circle-1(1), Ahmedabad

In the result, the appeal of the assessee is dismissed for both the year under consideration

ITA 16/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad21 Aug 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Deeapk Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.14 to 16/Ahd/2024 (Assessment Years: 2011-12 & 2012-13) Shailesh Subodhchandra Jhaveri, Vs. The Deputy Commissioner of A/2, Manibhadra Flats, New Income Tax, Girdhar Park Society, Ambawadi, Central Circle-1(1), Ahmedabad-380015 Ahmedabad [PAN No.ADTPJ0210B] (Appellant) .. (Respondent) Appellant by : Shri Deeapk Shah, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 13.08.2024 Date of Pronouncement 21.08.2024 O R D E R PER SI…

Shailesh S. Jhaveri, Ahmedabad vs. The Dy.CIT, Cent. Circle-1(1), Ahmedabad

In the result, the appeal of the assessee is dismissed for both the year under consideration

ITA 15/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad21 Aug 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Deeapk Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.14 to 16/Ahd/2024 (Assessment Years: 2011-12 & 2012-13) Shailesh Subodhchandra Jhaveri, Vs. The Deputy Commissioner of A/2, Manibhadra Flats, New Income Tax, Girdhar Park Society, Ambawadi, Central Circle-1(1), Ahmedabad-380015 Ahmedabad [PAN No.ADTPJ0210B] (Appellant) .. (Respondent) Appellant by : Shri Deeapk Shah, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 13.08.2024 Date of Pronouncement 21.08.2024 O R D E R PER SI…

Shailesh Subodhchandra Jhaveri, Ahmedabad vs. The Dy.CIT, Central Circle-1(1), Ahmedabad

In the result, the appeal of the assessee is dismissed for both the year under consideration

ITA 14/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad21 Aug 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Deeapk Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.14 to 16/Ahd/2024 (Assessment Years: 2011-12 & 2012-13) Shailesh Subodhchandra Jhaveri, Vs. The Deputy Commissioner of A/2, Manibhadra Flats, New Income Tax, Girdhar Park Society, Ambawadi, Central Circle-1(1), Ahmedabad-380015 Ahmedabad [PAN No.ADTPJ0210B] (Appellant) .. (Respondent) Appellant by : Shri Deeapk Shah, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 13.08.2024 Date of Pronouncement 21.08.2024 O R D E R PER SI…

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…

Jatin Garg & Sons (HUF), New Delhi vs. ITO, Ward-36(5), New Delhi

Appeal of the assessee is dismissed

ITA 5652/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Mar 2023AY 2015-16

Bench: Shri Kul Bharat

Section 143(2)Section 68

…the case of ITO Vs Shamim M Bharwani (2016) (69 Taxmann.com 65) Hon'ble ITAT, Pune in the case of Rajkumar B Aggarwal Vs DCIT ITA 1648 and 1649IPune 2015 order dated 04.1.2019 Hon'ble ITAT, Banglore in the case ofSmt M K Rajeshwari Rajkumar B Aggarwal Vs ITO 99 Taxmann.com 339 order dated 12.10.2018. Hon'ble Supremet Court in Sumati Dayal Vs CIT [214 ITR 801 Hon'ble Supremet Court in Mcdowell & Co. Ltd [1985) 154 ITR 148[SC]. Since the shares were purchased from off market and in physical form, therefore, not in conformity with SEBI Guidelines and the payments for purchase was also made in cash and the assessee…

Shri. Sunil Kumar Jalan, Bangalore vs. Income Tax Officer, Ward- 6(3)(1), Bangalore

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

ITA 337/BANG/2020[2014-15]Status: DisposedITAT Bangalore28 Feb 2023AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.Shri Sunil Kumar Jalan Vs The Income Tax Officer - 6(3)(1) No.703, 7Th Floor, Ebony Bmtc Building, 80Ft Road A Wing, Godrej Woods Apts 6Th Block, Koramangla Near Hebbal Flyover Bengaluru 560095 Bangalore 560024 Pan – Acdpj0966D (Appellant) (Respondent) Assessee By: Shri P.K. Prasad, Advocate Revenue By: Dr. Sankar Ganesh K., Addl. Cit-Dr Date Of Hearing: 23.02.2023 Date Of Pronouncement: 28.02.2023 O R D E R Per: George George K., J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Cit(A)’S Order Dated 25.11.2019. The Relevant Assessment Year Is 2014-15. 2. The Brief Facts Of The Case Are As Follows: - The Assessee Is An Individual Engaged In Granite Business. For The Assessment Year (Ay) 2014-15 Return Of Income Was Filed On 28.11.2014 Declaring Total Income Of Rs.13,52,370/- Consisting Of Income From House Property, Capital Gains & Business Income. The Assessment Was Selected For Scrutiny & Notice Under Section 143(2) Of The Income Tax Act, 1961 (The Act) Was Issued On 18.09.2015. The Assessee’S Ar Attended Hearing On 30.12.2016 & 2 Shri Sunil Kumar Jalan Produced The Books Of Accounts & Other Details. The Assessing Officer (Ao) Concluded The Assessment Under Section 143(3) Of The Act Vide Order Dated 30.12.2016 Making The Following Addition: -

For Appellant: Shri P.K. Prasad, AdvocateFor Respondent: Dr. Sankar Ganesh K., Addl. CIT-DR
Section 10(38)Section 143(2)Section 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “A” BENCH, BENGALURU Before Shri Chandra Poojari, Accountant Member and Shri George George K., Judicial Member Shri Sunil Kumar Jalan vs The Income Tax Officer - 6(3)(1) No.703, 7th Floor, Ebony BMTC Building, 80ft Road A Wing, Godrej Woods Apts 6th Block, Koramangla Near Hebbal Flyover Bengaluru 560095 Bangalore 560024 PAN – ACDPJ0966D (Appellant) (Respondent) Assessee by: Shri P.K. Prasad, Advocate Revenue by: Dr. Sankar Ganesh K., Addl. CIT-DR Date of hearing: 23.02.2023 Date of pronouncement: 28.02.2023 O R D E R Per: George George K., J.M. This appeal at the i…

Harish Sharma HUF, B-1, Patodiya Marg, Shastri Nagar, Jaipur vs. ITO, Ward-5(3), Jaipur

In the result the appeal of the assessee is dismissed

ITA 318/JPR/2022[2014-15]Status: DisposedITAT Jaipur11 Nov 2022AY 2014-15
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Shri Chanchal Meena (JCIT)
Section 10(38)Section 133ASection 143(2)Section 143(3)Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 318/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Harish Sharma HUF ITO, Vs. B-1, Patodiya Marg, Ward-5(3), Shastri Nagar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEHH 0008 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri Cha…

Noble Tradelink Private Limited, Jaipur vs. Ward 1(5), Jaipur

In the result, both the appeals of the assessee are partly allowed

ITA 302/JPR/2021[2012-13]Status: DisposedITAT Jaipur10 Oct 2022AY 2012-13
For Appellant: Shri P.C. Parwal, CAFor Respondent: Smt. Monisha Choudhary, JCIT-DR
Section 148Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MEETHA LAL MEENA, AM vk;dj vihy la-@ITA No. 302 & 303/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2012-13 & 2013-14 M/s. Noble Tradelink Private Ltd. cuke The ITO Vs. 476, Govind Raoji Ka Rasta Ward 1(5) Chandpol Bazar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCN 6092 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Re…

Vivek Suresh Agrawal-HUF, Ahmedbad vs. The ITO, Ward-3(3)(15), Ahmedabad

In the result, appeal of the assessee is dismissed

ITA 70/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad24 Jun 2022AY 2015-16
For Appellant: NoneFor Respondent: Shri Sudhendu Das, Sr. D.R
Section 10(38)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Vivek Suresh Agrawal- ITO, HUF, 21, Vivek Vila, Ward-3(3)(15), Sarthi-III, Nr. Goyal Vs Ahmedabad Intercity, Drive-in-Road, (Respondent) Thaltej, Ahmedabad-380052 PAN: AAFHV1039M (Appellant) Assessee by: None Revenue by: Shri Sudhendu Das, Sr. D.R. Date of hearing : 18-05-2022 Date of pronouncement : 24-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld.…

Anurag Agarwal, Mumbai vs. ITO - 24(1)(3), Mumbai

ITA 3186/MUM/2018[2014-15]Status: DisposedITAT Mumbai06 Aug 2020AY 2014-15

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2014-15 Shri Anurag Agarwal, Ito – 24(1)(3), C-303, Orchid Enclave, 4Th Floor, J.B. Nagar, Vs. Piramal Chambers, Andheri (E), Lal Baug, Mumbai - 400059 Parel, Pan: Adtpa6534H Mumbai - 400012 (Appellant) (Respondent) Present For: Assessee By : Shri Hari Raheja, A.R. Shri Mani Jain, A.R. Revenue By : Shri Michael Jerald, D.R. Date Of Hearing : 04.03.2020 Date Of Pronouncement : 06.08.2020 O R D E R

For Appellant: Shri Hari Raheja, A.RFor Respondent: Shri Michael Jerald, D.R
Section 143(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2014-15 Shri Anurag Agarwal, ITO – 24(1)(3), C-303, Orchid Enclave, 4th Floor, J.B. Nagar, Vs. Piramal Chambers, Andheri (E), Lal Baug, Mumbai - 400059 Parel, PAN: ADTPA6534H Mumbai - 400012 (Appellant) (Respondent) Present for: Assessee by : Shri Hari Raheja, A.R. Shri Mani Jain, A.R. Revenue by : Shri Michael Jerald, D.R. Date of Hearing : 04.03.2020 Date of Pronouncement : 06.08.2020 O R D E R Per Rajesh Kumar, Accountant Member: The present appea…

Soumitra Choudhury, Kolkata vs. ACIT, Circle - 22, Kolkata

ITA 256/KOL/2019[2012-13]Status: DisposedITAT Kolkata15 Mar 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Years :2012-13 Soumitra Choudhury V/S. Acit, Circle-12 28C, Satish Mukherjee 54/1, Rafi Ahmed Road, Kolkata-700026 Kidwai Road, [Pan No.Acnpc 4627 Q] Kolkarta-16 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, Jcit-Sr-Dr ""यथ" क" ओर से/By Respondent 13-03-2019 सुनवाई क" तार"ख/Date Of Hearing Assessment Year :2015-16 Purushottam Das Agarwal V/S. Income Tax Officer, C/O Balaji Enterprises, Ward-35(1), Aayakar 83/85 N.S. Road, Ground Bhawan Porva, 110, Floor, Kolkata Shantipally, Kokata- [Pan No.Actpa 9138 Q] 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Subash Agarwal Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, Jcit-Sr-Dr ""यथ" क" ओर से/By Respondent 14-03-2019 सुनवाई क" तार"ख/Date Of Hearing 15-03-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- These Two Assessees Have Filed Their Instant Appeal(S) For Assessment Year(S) 2012-13 & 2015-16 Against The Commissioner Of Income Tax

Section 10(38)Section 131Section 133(6)Section 143(3)Section 148Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Years :2012-13 Soumitra Choudhury V/s. ACIT, Circle-12 28C, Satish Mukherjee 54/1, Rafi Ahmed Road, Kolkata-700026 Kidwai Road, [PAN No.ACNPC 4627 Q] Kolkarta-16 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, JCIT-SR-DR ""यथ" क" ओर से/By Respondent 13-03-2019 सुनवाई क" तार"ख/Date of Hearing Assessment Year :2015-16 Purushottam Das Agarwal V/s. Income…

Purushottam Das Agarwal, Kolkata vs. ITO, Ward - 35(1), Kolkata

ITA 2421/KOL/2018[2015-16]Status: DisposedITAT Kolkata15 Mar 2019AY 2015-16

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Years :2012-13 Soumitra Choudhury V/S. Acit, Circle-12 28C, Satish Mukherjee 54/1, Rafi Ahmed Road, Kolkata-700026 Kidwai Road, [Pan No.Acnpc 4627 Q] Kolkarta-16 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, Jcit-Sr-Dr ""यथ" क" ओर से/By Respondent 13-03-2019 सुनवाई क" तार"ख/Date Of Hearing Assessment Year :2015-16 Purushottam Das Agarwal V/S. Income Tax Officer, C/O Balaji Enterprises, Ward-35(1), Aayakar 83/85 N.S. Road, Ground Bhawan Porva, 110, Floor, Kolkata Shantipally, Kokata- [Pan No.Actpa 9138 Q] 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Subash Agarwal Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, Jcit-Sr-Dr ""यथ" क" ओर से/By Respondent 14-03-2019 सुनवाई क" तार"ख/Date Of Hearing 15-03-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- These Two Assessees Have Filed Their Instant Appeal(S) For Assessment Year(S) 2012-13 & 2015-16 Against The Commissioner Of Income Tax

Section 10(38)Section 131Section 133(6)Section 143(3)Section 148Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Years :2012-13 Soumitra Choudhury V/s. ACIT, Circle-12 28C, Satish Mukherjee 54/1, Rafi Ahmed Road, Kolkata-700026 Kidwai Road, [PAN No.ACNPC 4627 Q] Kolkarta-16 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, JCIT-SR-DR ""यथ" क" ओर से/By Respondent 13-03-2019 सुनवाई क" तार"ख/Date of Hearing Assessment Year :2015-16 Purushottam Das Agarwal V/s. Income…

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