Smt. Manshi Mahendra Pitkar v. ITO 1(2), Thane

73 Taxmann.com 68Income Tax Appellate Tribunal2016#2883 most cited

What is Smt. Manshi Mahendra Pitkar v. ITO 1(2), Thane authority for?

A bank passbook alone does not constitute the books of account of an assessee for the purpose of the Income Tax Act.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Smt. Manshi Mahendra Pitkar v. ITO · 73 Taxmann.com 68 · ITAT 2016 · Section 68 Income Tax Act · unexplained cash credit · bank passbook not books of account · books of account definition · Section 44AA Income Tax Act · genuineness of transactions · assessee's onus

Sections most often in play

Section 1961Section 68Section 143(3)Section 147Section 148Section 115BBESection 127 of the Income Tax ActSection 129 of the Income Tax Act

Issues it is cited on

section 2(12a)section 44aasection 44asection 44adaddition u/s 68addition under section 68section 44rule 46aunexplained cash creditsection 115bbsection 68section 115b

Judgments citing Smt. Manshi Mahendra Pitkar v. ITO 1(2), Thane

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

….AR submitted that the bank passbook alone does not constitute books of account of the assessee which has been upheld by the following judicial precedents. - CIT v.Bhai Chand N.Gandhi (1983) 141 ITR 67 (Bombay) - Smt.Manshi Mahendra Pitkar v.ITO, Thane (2016) 73 Taxmann.com 68 - Smt.Madhu Raitani v.ACIT (2011) 10 taxmann.com 206 - ITO, Barabanki v.Kamal Kumar Mishra (2013) 33 taxmann.com 610 - Rameshbhai Somabhai Patel v.ITO (ITA No.1864(Ahd.) of 2014– 19.4.2018 8. Further, the ld.AR submitted that the assessee had furnished the identity of the lenders in respect of loans taken from parties to the tune of Rs.23.…

M/S BAJRANG LAL JINDAL,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-I, KANPUR

In the result, the appeal of the assessee is allowed

ITA 373/LKW/2017[2008-09]Status: DisposedITAT Lucknow20 Nov 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2008-09 M/S Bajrang Lal Jindal, 140, Vs. Asstt. Commissioner Of Income Anandpuri, Kanpur, U.P. Tax-I, Kanpur Pan: Aanpj5660J (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. Amit Kumar, Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 20.11.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A)- Kanpur, Confirming The Addition Of Rs. 1,46,11,400/- Made To The Returned Income Of The Assessee As Unexplained Cash Credits By The Assessing Officer In His Order Dated 31.03.2016 For The Assessment Year 2008-09. The Grounds Of Appeal Are As Under: - “1. That The Ld. Cit (A) I, Kanpur Has Erred In Confirming Addition Of Rs. 14611400.00 To The Returned Income Of The Assessee As Unexplained Cash Credits. 2. That The Reasons Recorded For Initiation Of Proceedings U/S 147 By Issue Of Notice U/S 148 Were Based On Improper Premise & Accordingly No Legal & Factual Lengs To Stand & Acordingly All Subsequent Proceedings Are Bad In Law. 3. That The Observation Of The Ld. Cit (A) I, Kanpur Confirming View Of Ld. A O That M/S. Maa Devasar Commodity Is Inexistant Is Factually Incorrect. 4. That Ld. Cit (A) I, Kanpur Has Erred In Not Appreciating The Fact That When The Beneficiary Of The Funds Are Not The Assessee, There Could Be No Addition In His Hands.

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. Amit Kumar, DR
Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2008-09 M/s Bajrang Lal Jindal, 140, vs. Asstt. Commissioner of Income Anandpuri, Kanpur, U.P. Tax-I, Kanpur PAN: AANPJ5660J (Appellant) (Respondent) Assessee by: Sh. P.K. Kapoor, C.A. Revenue by: Sh. Amit Kumar, DR Date of hearing: 27.08.2025 Date of pronouncement: 20.11.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the ld. CIT(A)- Kanpur, confirming the addition of Rs. 1,46,11,400/- made t…

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…

NILESH POPATLAL GADA,PUNE vs. INCOME TAX OFFICER WARD 2(4) , PUNE

In the result, appeal of the assessee is Partly Allowed

ITA 1538/PUN/2024[2017-18]Status: DisposedITAT Pune20 Dec 2024AY 2017-18

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 115BSection 250Section 68

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1538/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Nilesh Popatlal Gada, V The Income Tax Officer, 201, Sai Siddhi Congress s Ward-2(4), Pune. Bhavan, Shivaji Nagar, Pune – 411005. PAN: AHOPS1114Q Appellant/ Assessee Respondent / Revenue Assessee by Shri Neelesh Khandelwal – AR Revenue by Shri A.D.Kulkarni – Addl.CIT(DR) Date of hearing 18/11/2024 Date of pronouncement 20/12/2024 आदेश/ ORDER PER D…

DINESH KUMAR SONI,JAIPUR vs. DCIT CEN CIR 1 JAIPUR, JAIPUR

In the result appeal filed by the assessee is allowed

ITA 863/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Sept 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Pawan Kumar Garg (C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT) a
Section 142(1)Section 143(2)Section 143(3)Section 44ASection 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, AM vk;dj vihy la-@ITA. No. 863/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 Shri Dinesh Kumar Soni cuke The DCIT, House No. 89, Govind Nagar Vs. Central Circle-1, Jaipur. West, Amer Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGCPS2969J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Pawan Kumar Garg (C.A.…

KALYANASUNDARAM SURESH,CHENNAI vs. ACIT NON CORPORATE CIRCLE 2, CHENNAI

In the result, the appeal filed by the assessee is dismissed

ITA 297/CHNY/2019[2013-14]Status: DisposedITAT Chennai28 Aug 2024AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.297/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Shri Kalyanasundaram Suresh, Vs. The Assistant Commissioner Of Old No. 12-A, New No. 24, Income Tax, Swarnamangalam East Road, West Non Corporate Circle 2, Cit Nagar, Nandanam, Chennai. Chennai 600 035. [Pan: Aobps4696F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Ravi Kannan, Advocate & Shri Varun Ranganathan, Advocate ""थ" की ओर से/Respondent By : Shri R.V. Aroon Prasad, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 23.07.2024 घोषणा की तारीख /Date Of Pronouncement : 28.08.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2018 Passed By The Ld. Commissioner Of Income Tax (Appeals)-2, Chennai For The Assessment Year 2013-14. 2. The Ld. Ar Shri K. Ravi Kannan, Advocate Drew Our Attention To The Additional Grounds Of Appeal Filed On 10.12.2023 & Submits That The Said 3 Grounds Of Appeal May Be Taken Up First The Ld. Dr Shri R.V.

For Appellant: Shri K. Ravi Kannan, Advocate &For Respondent: Shri R.V. Aroon Prasad, Addl. CIT
Section 127Section 143(2)Section 5

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एसएस िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.297/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Shri Kalyanasundaram Suresh, Vs. The Assistant Commissioner of Old No. 12-A, New No. 24, Income Tax, Swarnamangalam East Road, West Non Corporate Circle 2, CIT Nagar, Nandanam, Chennai. Chennai 600 035. [PAN: AOBPS4696F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant b…

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…

ANISH RAJNIKANT SHAH,AHMEDABAD, GUJARAT vs. INCOME TAX OFFICER, AHMEDABAD, GUJARAT

In the result, the appeal filed by the assessee is dismissed

ITA 200/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad25 Jul 2024AY 2011-12

Bench: Shri Ramit Kochar (Accountant Member)

For Appellant: Shri Amit Raj, CAFor Respondent: Shri Sanjay Jain, Sr. D.R
Section 115BSection 139Section 142(1)Section 143(3)Section 147Section 148Section 250Section 44ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Ramit Kochar, Accountant Member Assessment Year 2011-12 Anish Rajnikant Shah, The Income-tax S. Sukh Apartment Officer, Nr. J.B House, Ishwar v. Ward-3(3)(1), Bhuvan Navrangpura, Ahmedabad Ahmedabad-380009 Gujarat Gujarat. PAN:AVPPS3562D (Appellant) (Respondent) Assessee by: Shri Amit Raj, CA Revenue by: Shri Sanjay Jain, Sr. D.R. Date of hearing : 08-07-2024 Date of pronouncement : 25-07-2024 आदेश/ORDER This appeal in ITA No. 200/Ahd/2024 for assessment year 2011-12 is filed by the assessee with Income Tax Appellate Tribunal, Ahmedab…

SMT. ARUNA,BANGALORE vs. INCOME-TAX OFFICER, WARD-1(2)(2), BANGALORE

In the result, appeal of the assessee is dismissed

ITA 537/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Apr 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Shri Sukruth N. Segu, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for department
Section 139(1)Section 142(1)Section 142(1)(i)Section 144Section 144CSection 44ASection 68

…ITA No.537/Bang/2024 Smt. Aruna, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017-18 Smt. Aruna No.6K, 462/1 Adarsha Blooms Gopal Reddy Layout Banasawadi ITO Vs. Bangalore North 560 043 Ward-1(2)(2) Karnataka Bangalore PAN NO : BDMPA7455D APPELLANT RESPONDENT Appellant by : Shri Sukruth N. Segu, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel for department. Date of Hearing : 22.04.2024 Date of Pronouncement : 22.04.2024 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBE…

SRI. DADAPEER KAMAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 519/BANG/2023[2016-17]Status: DisposedITAT Bangalore25 Sept 2023AY 2016-17

Bench: Shri Laxmi Prasad Sahuassessmentyear:2016-17

For Appellant: Shri Mallaharao, A.RFor Respondent: Sri Ganesh R. Ghale, Standing Counsel for Revenue
Section 143(3)

…ITA No.519/Bang/2023 Sri Dadapeer Kamar, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AssessmentYear:2016-17 Sri Dadapeer Kamar 69/3, 1st Floor, A.R. Extension ‘A’ Street GandhiNagar ITO Ward-5(2)(3) Vs. Bangalore 560 009 Bangalore PAN NO : BDRPK4553K APPELLANT RESPONDENT Appellant by : Shri Mallaharao, A.R. Respondent by : Sri Ganesh R. Ghale, Standing Counsel for Revenue Date of Hearing : 25.09.2023 Date of Pronouncement : 25.09.2023 O R D E R PER LAXMI PRAASD SAHU, ACCOUNTANT MEMBER: This is an appeal filed by the assessee…

EKTA GARG,GHAZIABAD vs. ITO, WARD-1(2), GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 2685/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Aug 2023AY 2015-16
For Appellant: Shri Gaurav Bansal, CA
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Ekta Garg, ITO, Ward 1(2), Ghaziabad R/o KF 14 Kavi Nagar, Ghaziabad, UP 201002 vs. PAN ACSPG 3497 R (Appellant) (Respondent) For Assessee : Shri Gaurav Bansal, CA Revenue For : Shri N.K. Bansal, Sr. DR Date of Hearing : 20.06.2023 Date of Pronouncement : 17.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of ld. CIT(A) Ghaziabad dated 31.01.2019 for AY 2015-16. 2. Although the assessee taken a…

MR. MOHAMMED HANIF MOHAMMED YUSUF DHARWADKAR,HUBLI vs. INCOME-TAX OFFICER, WARD-1(1), HUBLI

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

ITA 135/BANG/2023[2017-18]Status: DisposedITAT Bangalore25 Jul 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Smt. Prathibha R., A.RFor Respondent: Shri Veera Raghavan, D.R
Section 147Section 234ASection 68

…ITA No.135/Bang/2023 Mohammed Hanif Mahommed Yusuf Dharwadkar, Hubli IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2017-18 Mohammed Hanif Mohammed Yusuf Dharwadkar No.52/1, Kulkarni Hakkal Goodshed Road Near Fish Market Vs. ITO Ward-1(1) Hubli 580 020 Hubli Karnataka PAN NO : CFYPD5935G APPELLANT RESPONDENT Appellant by : Smt. Prathibha R., A.R. Respondent by : Shri Veera Raghavan, D.R. Date of Hearing : 25.07.2023 Date of Pronouncement : 25.07.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

MR. P. NARASIMHA RAO,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1(1) & TPS, MANGALURU

In the result, the assessee’s appeal is partly allowed

ITA 840/BANG/2022[201-13]Status: DisposedITAT Bangalore26 May 2023

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2012 – 13

For Appellant: Smt. Sheetal, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 132Section 143(1)Section 143(3)Section 147Section 148Section 44A

…ITA No.840/Bang/2022 Mr. P. Narasimha Rao, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2012 – 13 Mr. P. Narasimha Rao Shivaprasad Nagakannika Temple Road Deputy Commissioner of Derebail Konchadi Vs. Income-tax Mangaluru 575 006 Circle-1(1) & TPS Mangaluru PAN NO : AFLPR1035C APPELLANT RESPONDENT Appellant by : Smt. Sheetal, A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 26.04.2023 Date of Pronouncement : 26.05.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT ME…

SHRI SATBIR SINGH BHULLAR,AMRITSAR vs. INCOME TAX OFFICER WARD- 5 (4), AMRITSAR

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

ITA 258/ASR/2022[2008-09]Status: DisposedITAT Amritsar02 Mar 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 147Section 148Section 250(6)Section 250oSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.258/Asr/2022 Assessment Year: 2008-09 Sh. Satbir Singh Bhullar, 432- Vs. Income Tax Officer, East Mohan, Nagar, Amritsar. Ward-5(4), Amritsar. [PAN: ANQPB0308P] (Appellant) (Respondent) Appellant by Sh. Rohit Kapoor, CA Respondent by Sh. Ravinder Mittal, Sr. DR Date of Hearing 23.02.2023 Date of Pronouncement 02.03.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income…

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

…आयकर अपीऱीय अधिकरण, नागपुर न्यायपीठ, नागपुर IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.207/NAG/2018 Assessment Year. : 2010-2011) Vs ITO, Ward-4(4), Nagpur Ramkrushna Zilbaji Thakre, 104, Gurudeo Nagar, Nandanwan Road, Nagpur-440009 PAN No. : AHRPT 6797 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Dr. Milind Bhusare, Advocate िाजस्व की ओर से /Revenue by : Shri Vitthal M. Bhosale, Jt. CIT सुनवाई की तािीख / Date of Hearing : 28/04/2022 घोषणा की तािीख/Date of Pronouncement : 15/07/2022 आद…

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…

ITO 19 (3)(5), MUMBAI vs. VISHAL A. BHANSALI (HUF), MUMBAI

In the result, the appeal filed by the Revenue is dismissed

ITA 501/MUM/2019[2014-15]Status: DisposedITAT Mumbai25 Oct 2021AY 2014-15

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2014-15 Income Tax Officer-19(3)(5), Vishal A. Bhansali (Huf), 2Nd Floor, Room No. 201, Matru Vs. C/121, Grand Paradi, August Mandir, Tardeo Road, Kranti Marg, Mumbai-7 Mumbai-400036. Pan No. Acppb 3499 P Appellant Respondent

For Appellant: Ms. Usha Gaikwad, ARFor Respondent: Mr. N.K. Mohnot, DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2014-15 Income Tax Officer-19(3)(5), Vishal A. Bhansali (HUF), 2nd floor, Room No. 201, Matru Vs. C/121, Grand Paradi, August Mandir, Tardeo Road, Kranti Marg, Mumbai-7 Mumbai-400036. PAN No. ACPPB 3499 P Appellant Respondent Revenue by : Mr. N.K. Mohnot, DR Assessee by : Ms. Usha Gaikwad, AR Date of Hearing : 15/09/2021 Date of pronouncement : 25/10/2021 ORDER PER S. RIFAUR RAHMAN, A.M. The present appeal is filed by the Revenue against the…

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Smt. Manshi Mahendra Pitkar v. ITO 1(2), Thane (73 Taxmann.com 68) — Cited in 41 Judgments | BharatTax