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

73 Taxmann.com 68Income Tax Appellate Tribunal2016#2879 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 366,339 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

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/…