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“Section 132(5)”

Section References (mined)Section 132Section 132(5)56 judgments

DEEPANSHU SRIVASTAVA,GHAZIABAD vs. DCIT, CIRCLE 2(1)(1), GHAZIABAD, GHAZIABAD

In the result, both the appeals are dismissed

ITA 4064/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22
Section 143(1)(a)Section 143(3)Section 144B

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “G”: NEW DELHI\n\nBEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER

DEEPANSHU SRIVASTAVA,GHAZIABAD vs. DCIT, CIRCLE 2(1)(1), GHAZIABAD

In the result, both the appeals are dismissed

ITA 4063/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Mar 2026AY 2017-18
Section 143(1)(a)Section 143(2)Section 143(3)Section 144B

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “G”: NEW DELHI\n\nBEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

ITA 940/BANG/2025[2021-22]Status: DisposedITAT Bangalore13 Nov 2025AY 2021-22
For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

undisclosed income. Power\nunder section 132(3), thus, cannot be exercised so as to circumvent the\nprovisions of section 132(3), read with section 132(5). The position has\nbecome much more clear after the insertion of the Explanation to section\n132(3) effective from 1-7-1995, that

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

ITA 939/BANG/2025[2020-21]Status: DisposedITAT Bangalore13 Nov 2025AY 2020-21
For Appellant: \nShri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: \nShri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

undisclosed income. Power\nunder section 132(3), thus, cannot be exercised so as to circumvent the\nprovisions of section 132(3), read with section 132(5). The position has\nbecome much more clear after the insertion of the Explanation to section\n132(3) effective from 1-7-1995, that

PUSHPANJALI CONSTRUCTIONS PRIVATE LIMITED,PUSHPANJALI PALACE,DEHLI GATE,AGRA vs. DCIT, CEN CIR GHAZIABAD

In the result appeal filed by the assessee is partly allowed

ITA 1001/DEL/2025[2012-13]Status: DisposedITAT Delhi19 Sept 2025AY 2012-13
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Ms. Amisha S. Gupt, CITDR
Section 143(3)Section 153ASection 153CSection 153DSection 69C

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCHES ‘E’, NEW DELHI.\nBEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER\nand\nSHRI

HARPREET KAUR,BHOPAL vs. INCOME-TAX OFFICER, 5(2), BHOPAL, BHOPAL

Appeal is allowed in terms mentioned above

ITA 730/IND/2024[2009-10]Status: DisposedITAT Indore22 Aug 2025AY 2009-10
Section 131Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 54Section 69A

nfound a sum of Rs.4,15,000 in the bank lockers, seized the same by passing\nan order on May 14, 1985, under Section 132(5) of the Income-tax Act. In\nresponse to the inquiries conducted by the Department, the assessee stated on\noath that she sold the immovable

MR ISMAIL MUHAMMAD KHAN ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4289/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

represented undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumventthe provisions of section 132(3), read with section 132(5). The position hasbecome much more clear after the insertion of the Explanation to section132(3) effective from 1-7- 1995, that a restraint order ... undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumvent the provisions of section 132(3), read with section 132(5). The position has become much more clear after the insertion of the Explanation to section132(3) effective from 1-7-1995, that a restraint

MR ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4288/MUM/2023[2019-20]Status: DisposedITAT Mumbai20 Jun 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

represented undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumventthe provisions of section 132(3), read with section 132(5). The position hasbecome much more clear after the insertion of the Explanation to section132(3) effective from 1-7- 1995, that a restraint order ... undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumvent the provisions of section 132(3), read with section 132(5). The position has become much more clear after the insertion of the Explanation to section132(3) effective from 1-7-1995, that a restraint

MR ISMAIL MUHAMMAD KHAN ,MUMBAI vs. ASSISATNT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4286/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

represented undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumventthe provisions of section 132(3), read with section 132(5). The position hasbecome much more clear after the insertion of the Explanation to section132(3) effective from 1-7- 1995, that a restraint order ... undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumvent the provisions of section 132(3), read with section 132(5). The position has become much more clear after the insertion of the Explanation to section132(3) effective from 1-7-1995, that a restraint

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4273/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

represented undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumventthe provisions of section 132(3), read with section 132(5). The position hasbecome much more clear after the insertion of the Explanation to section132(3) effective from 1-7- 1995, that a restraint order ... undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumvent the provisions of section 132(3), read with section 132(5). The position has become much more clear after the insertion of the Explanation to section132(3) effective from 1-7-1995, that a restraint

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME, CENTRAL CIRCLE-1 (2),, MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 4272/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

represented undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumventthe provisions of section 132(3), read with section 132(5). The position hasbecome much more clear after the insertion of the Explanation to section132(3) effective from 1-7- 1995, that a restraint order ... undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumvent the provisions of section 132(3), read with section 132(5). The position has become much more clear after the insertion of the Explanation to section132(3) effective from 1-7-1995, that a restraint

ISMAIL MUHAMMAD KHAN,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI

In the result all the appeals filed by both the\nassessees are stands allowed

ITA 4267/MUM/2023[2011-12]Status: DisposedITAT Mumbai20 Jun 2025AY 2011-12
Section 153ASection 250Section 68Section 69C

undisclosed\nincome. Power under section 132(3), thus, cannot be\nexercised so as to circumvent the provisions of section\n132(3), read with section 132(5). The position has become\nmuch more clear after the insertion of the Explanation to\nsection132(3) effective from 1-7-1995, that a restraint

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3362/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

represented undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumventthe provisions of section 132(3), read with section 132(5). The position hasbecome much more clear after the insertion of the Explanation to section132(3) effective from 1-7- 1995, that a restraint order ... undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumvent the provisions of section 132(3), read with section 132(5). The position has become much more clear after the insertion of the Explanation to section132(3) effective from 1-7-1995, that a restraint

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3361/MUM/2023[2019-20]Status: DisposedITAT Mumbai20 Jun 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

represented undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumventthe provisions of section 132(3), read with section 132(5). The position hasbecome much more clear after the insertion of the Explanation to section132(3) effective from 1-7- 1995, that a restraint order ... undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumvent the provisions of section 132(3), read with section 132(5). The position has become much more clear after the insertion of the Explanation to section132(3) effective from 1-7-1995, that a restraint

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3360/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

represented undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumventthe provisions of section 132(3), read with section 132(5). The position hasbecome much more clear after the insertion of the Explanation to section132(3) effective from 1-7- 1995, that a restraint order ... undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumvent the provisions of section 132(3), read with section 132(5). The position has become much more clear after the insertion of the Explanation to section132(3) effective from 1-7-1995, that a restraint

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3347/MUM/2023[2016-17]Status: DisposedITAT Mumbai20 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

represented undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumventthe provisions of section 132(3), read with section 132(5). The position hasbecome much more clear after the insertion of the Explanation to section132(3) effective from 1-7- 1995, that a restraint order ... undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumvent the provisions of section 132(3), read with section 132(5). The position has become much more clear after the insertion of the Explanation to section132(3) effective from 1-7-1995, that a restraint

M/S. INDEX LOGISTICS PVT LTD,MUMBAI vs. ACIT CC 1 (2), MUMBAI

In the result all the appeals filed by both the assessees are stands allowed

ITA 3346/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 153ASection 250Section 68Section 69C

represented undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumventthe provisions of section 132(3), read with section 132(5). The position hasbecome much more clear after the insertion of the Explanation to section132(3) effective from 1-7- 1995, that a restraint order ... undisclosed income. Power under section 132(3), thus, cannot be exercised so as to circumvent the provisions of section 132(3), read with section 132(5). The position has become much more clear after the insertion of the Explanation to section132(3) effective from 1-7-1995, that a restraint

GROWMORE RESEARCH AND ASSETS MANAGEMENT ,MUMBAI vs. DCIT, CC-4(1) (ERSTWHILE DCIT-31, MUMBAI

In the result, both the appeals are treated as partly allowed

ITA 453/MUM/2023[1992-93]Status: DisposedITAT Mumbai21 Jan 2025AY 1992-93

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Vijay Mehta and ShriDharmeshFor Respondent: Dr.P. Daniel – Spl. Counsel
Section 144

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE

DY. COMMISSIONER OF INCOME TAX, CC-4(3) CENTRAL RANGE-4 , MUMBAI vs. M/S GROWMORE RESEARCH AND ASSETS MANAGEMENT LIMITED, MUMBAI

In the result, both the appeals are treated as partly allowed

ITA 1125/MUM/2023[1992-93]Status: DisposedITAT Mumbai21 Jan 2025AY 1992-93
For Appellant: Shri Vijay Mehta and ShriDharmesh ShahFor Respondent: Dr.P. Daniel – Spl. Counsel
Section 144

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI “G” BENCH : MUMBAI\n\nBEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER\nAND

LANXES INDIA P.LTD,THANE vs. ASST CIT CIR 1, THANE

In the result, both the appeals are treated as partly allowed

ITA 1125/MUM/2017[2012-13]Status: DisposedITAT Mumbai01 Jan 2025AY 2012-13

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Vijay Mehta and ShriDharmeshFor Respondent: Dr.P. Daniel – Spl. Counsel
Section 144

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE

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