Smt. Madhu Raitani v. ACIT

10 Taxmann.com 206High Court2011#6938 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 115BBESection 143(3)Section 147Section 148Section 68Section 133(6)Section 142(1)Section 143(1)

Issues it is cited on

section 115bbeunexplained cash creditsection 68section 69previous yeartotal incomebusinesssection 14persondocumentinterestsection 143(3)

Judgments citing Smt. Madhu Raitani v. ACIT

DILIP RAJUBHAI DARIYANI,JAMNAGAR vs. ITO, WARD - 2(10), JAMNAGAR, JAMNAGAR

Appeal are dismissed

ITA 752/RJT/2025[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Section 115BSection 144Section 145(3)Section 147Section 148Section 271ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 752/RJT/2025 Assessment Year: (2018-19) Dilip Rajubhai Dariyani Vs. The ITO, wd – 2(10), Prop. Aumshanti Footwear Income Tax Office, Shiv Smruti, B/h. Juma Masjid, Bardhan Chowk, Jamnagar – 361008 Jamnagar – 361001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AJEPD4859M (Appellant) (Respondent) : Smt. Astha Maniyar , Ld. AR Appellant by Respondent by : Shri Gopi Nath Chaubey, Ld. Sr. DR Date of Hearing : 16/01/2026 : 30/01/2026 Date of Pronouncement आदेश /…

PERUMAL SEKAR,SALEM vs. ITO, WARD 1(2). SALEM, SALEM

In the result the appeal filed by the assessee is partly allowed

ITA 1830/CHNY/2025[2012-13]Status: DisposedITAT Chennai29 Dec 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. T. S. Lakshmi Venkataraman, F.C.AFor Respondent: Shri. Goutami Manivasagam, JCIT
Section 133(6)Section 147Section 148Section 151Section 250Section 68

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1830/Chny/2025 "नधा%रण वष% / Assessment Year: 2012-13 Perumal Sekar, ITO, 514, B, Arputhavasal, vs. Ward -1(2), Anna Nagar 1st Street, Salem. Near Class Factory, Attur, Salem – 636 102. [PAN: CRPPS-0022-J] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. T. S. Lakshmi Venkataraman, F.C.A. ()यथ' क* ओर से/…

ACIT, NCC-2,, MADURAI vs. GANESAN ANBUSELVAM, THIRUTHANGAL

Appeal of the revenue is dismissed

ITA 3181/CHNY/2024[2017-18]Status: DisposedITAT Chennai26 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.3181/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68Section 69C

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी एस.आर.रघुनाथा ,लेखा सद" के सम" । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3181/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 v. The Assistant Commissioner of Shri Ganesan Anbuselvam, Income Tax, No.11-FA, Standard Colony, Non-Corporate Circle-2, Thiruthangal, Thiruthangal, Madurai. Tamil Nadu-626 130. [PAN: ADQPA9937R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr.S.Sridhar, Advoca…

SHRI HARSH AGARWAL,JAIPUR vs. THE DCIT, JAIPUR

ITA 317/JPR/2024[2017-18]Status: DisposedITAT Jaipur30 Jul 2024AY 2017-18
For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Rajesh Kumar Meena (Addl. CIT)
Section 142(1)Section 143(2)Section 143(3)Section 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA No. 317/JP/2024 निर्धारण वर्ष / Assessment Years : 2017-18 Shri Harsh Agarwal बनाम The DCIT, 421 Harsh Villa, Mahaveer Vs. Jaipur Nagar, Tonk Road, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No. AHLPA 7505 N अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Tarun Mittal, CA राजस्व की ओर से / Revenue by : S…

HARJINDAR SINGH BAL,DURG vs. INCOME TAX OFFICER, WARD-2(1), BHILAI

The appeal of the assessee is partly allowed in terms of the aforesaid observations

ITA 57/RPR/2020[2010-11]Status: DisposedITAT Raipur26 Dec 2022AY 2010-11

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 57/Rpr/2020 "नधा"रण वष" / Assessment Year : 2010-11 Shri Harjindar Singh Bal Ward- No.29, Hospital Colony, Durg (C.G.)-491 001 Pan : Adepb7178F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(1), Bhilai (C.G.). ……""यथ" / Respondent

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Shri Ananjay Kumar Tiwary, Sr. DR
Section 147Section 148Section 14ASection 151Section 68

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 57/RPR/2020 "नधा"रण वष" / Assessment Year : 2010-11 Shri Harjindar Singh Bal Ward- No.29, Hospital Colony, Durg (C.G.)-491 001 PAN : ADEPB7178F .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(1), Bhilai (C.G.). ……""यथ" / Respondent Assessee by : Shri Veekaas S Sharma, CA Revenue by : Shri Ananjay Kumar Tiwary, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 12.12.2022 घोषणा क" तार"ख / Date…

RAMKRUSHNA ZILBAJI THAKRE ,NAGPUR vs. INCOME TAX OFFICER , WRAD -4(4), NAGPUR

In the result, appeal of the assessee is allowed

ITA 207/NAG/2018[2010-11]Status: DisposedITAT Nagpur15 Jul 2022AY 2010-11
For Appellant: Dr. Milind Bhusare, AdvocateFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT
Section 143(3)Section 147Section 148Section 234BSection 68

…f Dr Vishan Swaroop Gupta Vs. IncomeTax Officer is relevant where in other judgments i.e. CIT Vs. Bhaichand N Gnadhi 141 ITR 67 (Bom.), Smt. Manshi Mahendra Pitkar Vs. ITO 1(2), Thane (2016) 73 taxmann.com 68 (Mumbai Trib.), Smt. Madhu Raitani Vs. ACIT (2011) 10 Taxmann.com 206 (Gauhati)(TM), Mehul v. Vyas Vs. ITO(2014) 164 ITD 296(Mum) and ITO, Barabanki Vs. Kamal Jumar Mishra (2013) 33 taxmann.com 610(Lucknow) etc are discussed, considered and observed that: 9. After having gone through the facts and circumstances, we observe that credit in the ‘bank account’ of an assessee cannot be construed as a credit in th…

NARENDRA CHANDUBHAI RAFALIYA,AHMEDABAD vs. ITO, WARD-3(3)(8), AHMEDABAD

In the result, the additional ground of appeal of the assessee is allowed for statistical purposes

ITA 103/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2015-16
For Appellant: Shri ParimalSinh Parmar, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 234ASection 271Section 271BSection 44ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Narendra Chandubhai The ITO, Rafaliya, H-2, Panchshilp Ward-3(3)(8), Residency, Nr. Aditya Vs Ahmedabad Complex, Opp. Shreedhar (Respondent) Bungalows, Nikol, Ahmedabad-382350 PAN: AKVPR7628E (Appellant) Assessee by: Shri ParimalSinh Parmar, A.R. Revenue by: Shri R.R. Makwana, Sr. D.R. Date of hearing : 16-03-2022 Date of pronouncement : 15-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- T…

SHRI ASHIT KUMAR DEY,JAGDALPUR vs. INCOME TAX OFFICER, JAGDALPUR

The appeal of the assessee is allowed

ITA 119/RPR/2018[2009-10]Status: DisposedITAT Raipur09 Jun 2022AY 2009-10

Bench: Shri Ravish Sood () & Shri Rathod Kamlesh Jayantbhai (Accountantmember) I.T.A. No. 119/Rpr/2018 (Assessment Year: 2009-10) Shri Ashit Kumar Dey The Income Tax Officer Uttam Kumar Dey, Vs. Aayakar Bhawan, Fish Market, Sanjay Behind Khankar Market,Jagdalpur, Talkies,Civil Lines, Bastar - 494 001 Jagdalpur(C.G.) Pan No. Ajxpd4157D (Assessee) (Revenue) Assessee By : Shri S. R. Rao, Advocate Revenue By : Shri G. N. Singh, D.R Date Of Hearing : 07/06/2022 Date Of Pronouncement: 09/06/2022

For Appellant: Shri S. R. Rao, AdvocateFor Respondent: Shri G. N. Singh, D.R
Section 143(2)Section 144Section 68

…ITA No. 119/RPR/2018 AY: 2009-10 1 Ashit Kumar Dey V.ITO IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH,RAIPUR BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI RATHOD KAMLESH JAYANTBHAI (ACCOUNTANTMEMBER) I.T.A. No. 119/RPR/2018 (Assessment Year: 2009-10) Shri Ashit Kumar Dey The Income Tax Officer Uttam Kumar Dey, Vs. Aayakar Bhawan, Fish Market, Sanjay Behind Khankar Market,Jagdalpur, Talkies,Civil Lines, Bastar - 494 001 Jagdalpur(C.G.) PAN No. AJXPD4157D (Assessee) (Revenue) Assessee by : Shri S. R. Rao, Advocate Revenue by : Shri G. N. Singh, D.R Date of Hearing : 07/06/2022 Date of pronouncement…

SANTOSH DNYANESHWAR CHAVAN,NAVI MUMBAI vs. ITO WD 22(3)(4), MUMBAI

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

ITA 1061/MUM/2017[2011-12]Status: DisposedITAT Mumbai18 May 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri B.N. RaoFor Respondent: Shri Hoshang B. Irani
Section 143Section 24Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1061/Mum./2017 (Assessment Year : 2011–12) Santosh Dnyaneshwar Chavan F–3/6, Sector–10, Vashi ……………. Appellant Navi Mumbai 400 405 PAN – ACXPC6755D v/s Income Tax Officer ……………. Respondent Ward–22(3)(4), Mumbai Assessee by : Shri B.N. Rao Revenue by : Shri Hoshang B. Irani Date of Hearing – 07.03.2022 Date of Order – 18.05.2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee challenging the impugned o…

SMT SMT DHEERAJ DEVI KOTHARI,RAJNANDGAON vs. THE INCOME TAX OFFICER-1, RAJNANDGAON

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 15/BIL/2016[2011-12]Status: DisposedITAT Raipur21 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 15/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Dheeraj Devi Kothari, Near Prakash Medicos, Balgovind Chowk, Rajnandgaon (C.G) Pan : Aezpk9549K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Rajnandgaon (C.G.) ……""यथ" / Respondent

For Appellant: Shri G.S. Agarwal, ARFor Respondent: Shri G.N Singh, DR
Section 143(1)Section 143(2)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court at Pune) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 15/RPR/2016 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Dheeraj Devi Kothari, Near Prakash Medicos, Balgovind Chowk, Rajnandgaon (C.G) PAN : AEZPK9549K .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1, Rajnandgaon (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agarwal, AR Revenue by : Shri G.N Singh, DR सुनवाई क" तार"ख / Date of Hearing : 02.02.2022 घोषणा…

DR. VISHAN SWAROOP GUPTA,JAIPUR vs. ITO, WARD-7(3), JAIPUR

In the result, appeal of the assessee is allowed

ITA 13/JPR/2020[2015-16]Status: DisposedITAT Jaipur28 Jan 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 13/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 Cuke Dr. Vishan Swaroop Gupta, I.T.O. Vs. Plot No. 2, Scheme No. 2, Arya Ward 7(3) Vihar Colony, Tonk Road, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Abipg 2253 Q Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Rajiv Khandelwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 13/01/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 28/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld.Cit(A)- 3, Jaipur Dated 30/10/2019 For The A.Y. 2015-16 In The Matter Of Order Passed U/S 143(3) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. The Commissioner Of Income Tax (Appeals)-3, Jaipur (Hereinafter Referred To As The Cit(A)) Erred In Upholding The Action Of The Income Tax Officer, Ward 7(3), Jaipur (Hereinafter Referred To As The Assessing Officer) In Making An Addition Of Rs. 4,03,000/- Under Section 68 Of The Act As Alleged Unexplained Cash Deposited In Bank Accounts. 2. The Appellant Contends That On The Facts & In The Circumstances Of The Case & In Law, The Cit(A) Ought Not To Have Upheld The Action Of 2

For Appellant: Shri Rajiv Khandelwal (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 143(3)Section 44ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] 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. 13/JP/2020 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke Dr. Vishan Swaroop Gupta, I.T.O. Vs. Plot NO. 2, Scheme No. 2, Arya Ward 7(3) Vihar Colony, Tonk Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABIPG 2253 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajiv Khandelwal (CA) jktLo dh vksj ls@ Reve…

DINESHKUMAR VERMA,MUMBAI vs. ITO WARD 2(1), KALYAN

In the result, impugned order is set-aside and the appeal of assessee is allowed

ITA 1183/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Dec 2020AY 2014-15

Bench: Shri Vikas Awasthyआअसं. 1183/मुं/2019 ("न.व.2014-15) Dineshkumar Verma, 102, Sai Aashram Apartment, 2Nd Floor, Tejumal Chaki Road, Nr. Sadhubela School, Ulhasnagar, : अपीलाथ"/ Appellant Tahane 421 001 Pan : Acmpv 7468B बनाम/ Vs.

For Appellant: Shri Tanmay PhadkeFor Respondent: Ms. Smita Verma
Section 44ASection 68

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 1183/मुं/2019 ("न.व.2014-15) Dineshkumar Verma, 102, Sai Aashram Apartment, 2nd Floor, Tejumal Chaki Road, Nr. Sadhubela School, Ulhasnagar, : अपीलाथ"/ Appellant Tahane 421 001 PAN : ACMPV 7468B बनाम/ Vs. ITO,Ward -2(1), 2nd Floor, Mohan Plaza, Wayale Nagar, Near Khadakpada Circle, Kalyan (W) 421 301. : ""थ"/ Respondent Assessee by : Shri Tanmay Phadke Revenue by : Ms. Smita Verma सुनवाई की तारीख/ : 04/11/2020 Date of Hea…

SHRIMATI MEERA AGGARWAL,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 2, JALANDHAR

ITA 511/ASR/2019[2017-18]Status: DisposedITAT Amritsar30 Jun 2020AY 2017-18

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri S.K.Gupta (C.A.)For Respondent: Shri M. P. Singh (D.R.)
Section 132Section 143(2)Section 153ASection 292CSection 69B

…P a g e | 1 ITA No. 511/Asr./2019 A.Y. 2017-18 Smt.Meera Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR Before Shri L. P. Sahu, Accountant Member and Shri Ravish Sood, Judicial Member ITA No. 511/Asr./2019 (Assessment Year: 2017-18) Smt. Meera Aggarwal, ACIT, Central Circle-2, 99, Choti Baradari, Part-I Jalandhar. Vs. Jalandhar. PAN– ADHPA7332D (Appellant) (Respondent) Appellant by: Shri S.K.Gupta (C.A.) Respondent by: Shri M. P. Singh (D.R.) Date of Hearing: 06.02.2020 Date of Pronouncement: 30.06.2020 O R D E R PER RAVISH SOOD, JM The present appeal filed by the…

SH. SATISH KUMAR,JALANDHAR vs. THE INCOME TAX OFFICER,, JALANDHAR

The appeal of the assessee is allowed

ITA 105/ASR/2017[2008-09]Status: DisposedITAT Amritsar15 Jan 2019AY 2008-09

Bench: Shri N.K. Saini & Shri Ravish Soodita No.105/Asr./2017 (Assessment Years: 2008-09)

For Appellant: Shri Ashray Sarna, A.RFor Respondent: Shri Bhavani Shankar, D.R
Section 143(2)Section 143(3)Section 68

…P a g e | 1 ITA No.105/Asr./2017 A.Y. 2008-09 Shri Satish Kumar Vs. Income Tax Officer IN THE INCOME TAX APPELLATE TRIBUNAL Camp Bench at Jalandhar Before Shri N.K. Saini, Vice President and Shri Ravish Sood, Judicial Member ITA No.105/Asr./2017 (Assessment Years: 2008-09) Shri Satish Kumar Income Tax Officer VPO. UGGI, Ward-IV(1), Vs. Dist. Jalandhar Jalandhar PAN – AMNPK6987D (Appellant) (Respondent) Appellant by: Shri Ashray Sarna, A.R. Respondent by: Shri Bhavani Shankar, D.R Date of Hearing: 08.01.2019 Date of Pronouncement: 15.01.2019 O R D E R PER RAVISH SOOD, JM The present appeal filed by the asse…

LATIF EBRAHIM PATEL,MUMBAI vs. ITO 17(1)(1), MUMBAI

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 7097/MUM/2013[2005-06]Status: DisposedITAT Mumbai23 Mar 2018AY 2005-06

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Mr. Latif Ebrahim Patel Income Tax Officer-17(1)(1) बिधम/ 202, 3, Sarkar Tower, Mumbai Mazagaon, Vs. Mumbai-400010 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Agqpp1237N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Ms. Aasifa Khan, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R
Section 142(1)Section 143Section 143(3)Section 148Section 68

…P a g e | 1 ITA No. 7097/Mum/2013 AY: 2005-06 Mr. Latif Ebrahim Patel Vs. I.T.O-17(1)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G.S.PANNU, AM AND SHRI RAVISH SOOD, JM Mr. Latif Ebrahim Patel Income Tax Officer-17(1)(1) बिधम/ 202, 3, Sarkar Tower, Mumbai Mazagaon, Vs. Mumbai-400010 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AGQPP1237N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : Ms. Aasifa Khan, A.R प्रत्मथी की ओय से/Respondent by : Shri Rajesh Kumar Yadav, D.R सुनवाई की तायीख/ : 20.03.2018 Date of Hearing घोषणा की तायीख / : 23.03.2018 Date of Pron…

MADHURIBEN VYAS (DECD),MUMBAI vs. ITO 23(2)(3), MUMBAI

The appeal of the assessee is allowed

ITA 727/MUM/2013[2006-07]Status: DisposedITAT Mumbai07 Apr 2017AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Ravish Sood, Jm

For Appellant: Shri Narayan AtalFor Respondent: Ms. Pooja Swaroop
Section 143(3)Section 147Section 148Section 68

…P a g e | 1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI RAVISH SOOD, JM आयकर अपील सं./ I.T.A. No.727/Mum/2013 (निर्धारण वर्ा / Assessment Year: 2006-07) Shri Mehul V. Vyas L/H & The ITO 23(2)(3), बिधम/ Representative assessee of Mumbai. Smt. Madhuriben V. Vyas Vs. (deceased assessee) स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAJPV7871P (अपीलाथी /Appellant) (प्रत्यथी / Respondent) : अपीलाथी की ओर से / Appellant by : Shri Narayan Atal प्रत्यथी की ओर से/Respondent by : Ms. Pooja Swaroop सुनवाई की तारीख / : 20/01/2017 Date of Hearing घोषणा की तारीख / : 07/04/…