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“Commissioner (Appeals)”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(16A) / Section 1174,761 judgments

The decision most relied on for Commissioner (Appeals) is Jute Corporation of India Ltd. v. CIT (187 ITR 688), cited in 1,372 judgments on BharatTax.

Leading authorities on Commissioner (Appeals)

Jute Corporation of India Ltd. v. CIT
187 ITR 688 · 1991 · Supreme Court
1,372
citing judgments

The Commissioner of Income Tax (Appeals) possesses co-terminus powers with the Assessing Officer and can direct the Assessing Officer to perform actions he failed to do, but cannot introduce a new source of income in the assessment. The appellate assessment must be confined to the items of income that were the subject matter of the original assessment.

CIT v. Premkumar Arjundas Luthra (HUF)
297 CTR 614 · 2017 · High Court
659
citing judgments

The Commissioner of Income-tax (Appeals) cannot dismiss an appeal for non-prosecution or default in appearance. Under Section 250(6) of the Income-tax Act, the CIT(A) must decide the appeal on its merits, even in an ex parte proceeding.

Ahmedabad Electricity Co. Ltd. v. CIT
199 ITR 351 · 1993 · High Court
441
citing judgments

Appellate authorities can consider additional grounds for deduction, even if not originally claimed before the Assessing Officer or Appellate Assistant Commissioner, provided the facts are not disputed and it pertains to a legal claim for correct tax liability. This is because the purpose of an appeal is to ascertain the correct tax liability.

CIT v. Kanpur Coal Syndicate
53 ITR 225 · 1964 · Supreme Court
359
citing judgments

The Commissioner (Appeals) holds plenary powers when disposing of an appeal, with their scope being coterminous with the Assessing Officer. This allows the CIT(A) to exercise all powers of the AO, including admitting additional evidence and redetermining income.

CIT v. Shapoorji Pallonji Mistry
44 ITR 891 · 1962 · Supreme Court
278
citing judgments

The Commissioner of Income-tax (Appeals) cannot enhance an assessment by introducing a new source of income or by changing the head of income during appellate proceedings.

Commissioner of Income Tax Madras v. Chenniyappa Mudiliar
1 SCC 591 · 1985 · Reported
225
citing judgments

The appellate tribunal must render a proper decision on both facts and law, disposing of an appeal on its merits rather than dismissing it solely due to the appellant's absence. This obligation is derived from Section 33(4) of the Income Tax Act, 1922, and reflects principles of natural justice.

Mahindra and Mahindra Ltd. v. DCIT
30 SOT 374 · 2009 · ITAT
201
citing judgments

The Commissioner of Income Tax (Appeals) cannot expand the scope of an assessment or improve the Assessing Officer's case in a manner that usurps the revisional power of the Commissioner of Income Tax under Section 263 of the Income-tax Act.

CIT v. Jansampark Advertising & Marketing (P.) Ltd.
56 Taxmann.com 286 · 2015 · High Court
196
citing judgments

The Commissioner of Income-tax (Appeals) has an independent statutory obligation to conduct proper inquiries and verify facts, especially when the Assessing Officer has failed to do so. The CIT(A) must ensure effective inquiry is carried out before deleting additions or accepting additional evidence.

Judgments citing Commissioner (Appeals)

Income Tax Officer, Ward 2(1), Kota vs. Ram Lal and Sons, Kota

In the result, grounds taken by the Revenue are allowed for statistical purposes

ITA 408/JPR/2024[2017-18]Status: DisposedITAT Jaipur01 May 2025AY 2017-18

Bench: Shri Gagan Goyal & Shri Narinder Kumarito, Ward 2(1), Kota. ...... Appellant Vs.

For Appellant: NoneFor Respondent: Mrs. Swapnil Parihar, JCIT, Ld. DR
Section 133(6)Section 142(1)Section 147Section 148Section 194HSection 250Section 69A

prescribed under 46A of the Rules as reproduced herein below: Rule - 46A, Income-tax Rules, 1962 Production of additional evidence before the Joint Commissioner (Appeals)and Commissioner (Appeals). 46A. (1) The appellant shall not be entitled to produce before the Joint Commissioner (Appeals)or, as the case ... Commissioner (Appeals)], any evidence, whether oral or documentary, other than the evidence produced by him during the course of proceedings before the Assessing Officer, except in the following circumstances, namely: — (a) where the Assessing Officer has refused to admit evidence which ought to have been admitted; or (b) where

B.N. Exports, Mumbai vs. Addl CIT RG 20(1), Mumbai

In the result, the appeal is accordingly partly allowed for statistical purposes in the above terms

ITA 1123/MUM/2010[2006-07]Status: DisposedITAT Mumbai01 May 2025AY 2006-07

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanm/S B. N. Exports Vs. Acit Range 20(1), Nightingale Chs, Bldg No. 2, Flat Piramal Chambers, Parel, No. 201, Second Floor, Hindustan Mumbai. Naka, Charkop Rd, Kandivali (W), Mumbai-400 067 Pan: Aaafb1156E (Appellant) (Respondent)

Section 142(1)Section 143(1)Section 143(2)Section 250

profit on sale of sample is confirmed. This ground of appeal is therefore dismissed.” 17. As per section 250(6) of the Act, the Commissioner (Appeals) while disposing of the appeal shall state the points of determination, the decision thereon and the reasons for such decision. On perusal

Pankajkumar Chimanlal Lodhiya, Rakjot vs. The ACIT, Central Circle-2, Rajkot

ITA 81/RJT/2022[2014-15]Status: DisposedITAT Rajkot30 Apr 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.76 To 80/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2008-09 To 2012-13 & आयकर अपीलसं/.Ita No. 81/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2014-15 Shri Pankaj Chimanlal Lodhiya 3Rd Floor, Parth, Diwanpara | बनाम Main Road, Rajkot-3600 001 Vs. Pan: Aampl 3903 F Assistant Commissioner Of Income-Tax, Central Circle-2 Rajkot, 2Nd Floor, Amruta Estate, M.G. Rad, Rajkot-360 001 (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 05/03/2025 घोषणा की तारीख/Date Of Pronouncement : 30/04/2025 Order Per Bench, Captioned Six Appeals Filed By The Assessee, Pertaining To The Assessment Years (Ays) 2008-09 To 2012-13 & Ay 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), (“Ld.Cit(A)” For Short) Under Section 250 Of The Income Tax Act, 1961 (“The Act" For Short), Which In Turn Arise Out Of Separate Penalty Orders, Passed By The Assessing Officer U/S 271(1)(C) & 271Aab(1)(C) Of The Act.

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

आयकर अपीलीय अधिकरण, राजकोटन्यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJКОТ BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT

Pankajkumar Chimanlal Lodhiya, Rajkot vs. The ACIT, Central Circle-2, Rajkot

ITA 80/RJT/2022[2012-13]Status: DisposedITAT Rajkot30 Apr 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.76 To 80/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2008-09 To 2012-13 & आयकर अपीलसं/.Ita No. 81/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2014-15 Shri Pankaj Chimanlal Lodhiya 3Rd Floor, Parth, Diwanpara Main Road, Rajkot-3600 001 Pan: Aampl 3903 F (अपीलार्थी/Assessee) बनाम Vs. Assistant Commissioner Of Income-Tax, Central Circle-2 Rajkot, 2Nd Floor, Amruta Estate, M.G. Rad, Rajkot-360 001 (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement : 05/03/2025 : 30/04/2025 Order Per Bench, Captioned Six Appeals Filed By The Assessee, Pertaining To The Assessment Years (Ays) 2008-09 To 2012-13 & Ay 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), (“Ld.Cit(A)” For Short) Under Section 250 Of The Income Tax Act, 1961 (“The Act" For Short), Which In Turn Arise Out Of Separate Penalty Orders, Passed By The Assessing Officer U/S 271(1)(C) & 271Aab(1)(C) Of The Act.

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

आयकर अपीलीय अधिकरण, राजकोटन्यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT

Pankajkumar Chimanlal Lodhiya, Rajkot vs. The ACIT, Central Circle-2, Rajkot

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

ITA 79/RJT/2022[2011-12]Status: DisposedITAT Rajkot30 Apr 2025AY 2011-12

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

imposed penalty on the ground that the assessee has furnished inaccurate particulars of income, the Tribunal has set aside the order of the Commissioner (Appeals) by holding that the assessee has suppressed the actual particulars of income by not making disallowance under section 40(a)(ia) of the Act. Thus ... making various additions on estimate basis. Said additions were deleted partly by see engaged in electronic business filed loss return. Assessment was completed Commissioner (Appeals) and further by Tribunal High Court had upheld said deletion. Penalty was not sustainable. Based on these facts and circumstances, we delete the penalty imposed

Pankajkumar Chimanlal Lodhiya, Rakjot vs. The ACIT, Central Circle-2, Rajkot

ITA 78/RJT/2022[2010-11]Status: DisposedITAT Rajkot30 Apr 2025AY 2010-11
Section 132Section 139(1)Section 143(3)Section 153ASection 154Section 271(1)(c)Section 271ASection 274Section 36(1)(iii)Section 40

imposed penalty on the ground that the assessee has furnished inaccurate particulars of income, the Tribunal has set aside the order of the Commissioner (Appeals) by holding that the assessee has suppressed the actual particulars of income by not making disallowance under section 40(a)(ia) of the Act. Thus ... Assessee engaged in electronic business filed loss return. Assessment was completed by making various additions on estimate basis. Said additions were deleted partly by Commissioner (Appeals) and further by Tribunal High Court had upheld said deletion. Penalty was not sustainable. 45. Based on these facts and circumstances, we delete

Pankajkumar Chimanlal Lodhiya, Rajkot vs. The Actit, Central Circle-2, Rajkot

ITA 77/RJT/2022[2009-10]Status: DisposedITAT Rajkot30 Apr 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.76 To 80/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2008-09 To 2012-13 & आयकर अपीलसं/.Ita No. 81/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2014-15 Shri Pankaj Chimanlal Lodhiya 3Rd Floor, Parth, Diwanpara Main Road, Rajkot-3600 001 Pan: Aampl 3903 F (अपीलार्थी/Assessee) निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 05/03/2025 घोषणा की तारीख/Date Of Pronouncement : 30/04/2025 Order Per Bench, Captioned Six Appeals Filed By The Assessee, Pertaining To The Assessment Years (Ays) 2008-09 To 2012-13 & Ay 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), (“Ld.Cit(A)” For Short) Under Section 250 Of The Income Tax Act, 1961 (“The Act" For Short), Which In Turn Arise Out Of Separate Penalty Orders, Passed By The Assessing Officer U/S 271(1)(C) & 271Aab(1)(C) Of The Act.

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

आयकर अपीलीय अधिकरण, राजकोटन्यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT

Pankaj Chimanlal Lodhiya, Rajkot vs. The ACIT, Central Circle-2, Rajkot

ITA 76/RJT/2022[2008-09]Status: DisposedITAT Rajkot30 Apr 2025AY 2008-09

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

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

ITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15) Pankaj C Lodhiya आयकर अपीलीय अधिकरण, राजकोटन्यायपीठ, राजकोट

Karuna Jain, Jaipur vs. ITO WD 2(1), Jpr, Jaipur

In the result, grounds raised by the assessee are dismissed

ITA 190/JPR/2025[2015-16]Status: DisposedITAT Jaipur30 Apr 2025AY 2015-16

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. Amit Kumar Jain, CA, Ld. ARFor Respondent: Mr. Anup Singh, Addl. CIT, Ld. DR
Section 10(38)Section 133ASection 139(4)Section 250Section 250(6)

persons to whom the transactions were done, have to necessarily fail. In such factual scenario, the Assessing Officers as well as the Commissioner (Appeals) have adopted an inferential process which is found to be a process which would be followed by a reasonable and prudent person. The Assessing Officers ... Commissioner (Appeals) have culled out proximate facts in each of the cases, took into consideration the surrounding circumstances which came to light after the investigation, assessed the conduct of the assessee, took note of the proximity of the time between the buy and sale operations and also the sudden

Kishor Prahaladrai Asawa, Ahmedabad vs. The ITO, Ward- 3(3)(5), Ahmedabad

In the result, the appeal filed by the Assessee is hereby allowed

ITA 1796/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad30 Apr 2025AY 2013-14

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115BSection 147Section 148Section 69Section 69A

Rs.30,42,200/- on purchase of Gold in commodity trading and demanded tax thereon. 4. On appeal before Commissioner (Appeals), Ld. CIT(A) confirmed the addition on account of cash deposit and however deleted the addition on account of purchase of Gold in commodity trade and partly allowed the appeal

Laxmandas Mohanlal Lakhvani, Vadodara vs. The Dy.CIT, Circle-1(3) Now Circle-1(1)(1), Vadodara

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 711/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad30 Apr 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2014-15

Section 133ASection 143(3)

solely on the basis of the statement recorded during the survey held at the premises of the appellant. While confirming the additions the learned Commissioner (Appeals) has based the judgement merely on the retraction statement filed by the appellant without considering the other facts put forward by the appellant

Harikkisan Shankar Chavan, Pune vs. ITO, Ward 3(3), Pune

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

ITA 39/PUN/2025[2018-19]Status: DisposedITAT Pune30 Apr 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

For Appellant: Shri Digambar Surwase (Virtual)For Respondent: Smt Shraddha Nichal
Section 144Section 147Section 148Section 250(6)

prescribed under the provisions of section 250(6) of the Act which reads as under: “250(1). … (6) The order of the [Joint Commissioner (Appeals) or the] Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason

Vinod Muthukumar- Legal Heir of Late. Krishnan Shivasubramanian, Mumbai vs. ACIT/DCIT, Circle 1, Kalyan

Appeal is allowed, while Ground No

ITA 6468/MUM/2024[2016-17]Status: DisposedITAT Mumbai30 Apr 2025AY 2016-17

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Shri Rajendra Chandekar
Section 143(3)Section 250Section 54F

circumstances of the case and as per the law, Assessment Year 2016-2017 the National Faceless Appeal Centre/Commissioner of Income Tax (Appeals) ["the leaned Commissioner (Appeals)) erred in passing the impugned order dated 23.10.2023 on Late. Krishnan Shivasubramanian. It is well settled principle of law that a notice/order issued ... facts and circumstances of the case and as per the law, the National Faceless Appeal Centre/Commissioner of Income Tax (Appeals) ["the learned Commissioner (Appeals)) erred in denying the benefit of Section 54F of the Act to Late. Krishnan Shivasubramanian and adding the long-term capital gains

DCIT(Exemp)-2(1), Mumbai vs. Tata Education and Development Trust, Mumbai

ITA 5954/MUM/2024[2013-14]Status: DisposedITAT Mumbai30 Apr 2025AY 2013-14

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Sukhsagar SyalFor Respondent: Shri Biswanath Das
Section 11(1)(c)Section 143(3)Section 147Section 250

Appeal is, therefore, allowed and the impugned orders dated 26th March, 2004 made by the Assessing Officer, 30th November, 2004 made by the Commissioner (Appeals) and 12th January, 2007 made by the ITAT are set aside on the ground of want of compliance with jurisdictional parameters by the Assessing Officer

Assistant Commissioner of Income Tax-42(1)(1), Mumbai vs. Jekin Enterprise, Mumbai

In the result, the appeals of the revenue are dismissed, and the cross objections of the assessee are allowed

ITA 3111/MUM/2024[2011-12]Status: DisposedITAT Mumbai30 Apr 2025AY 2011-12

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 3111/Mum/2024 (निर्धारण वर्ा / Assessment Year :2011-12) आयकर अपील सं./Ita No. 3110/Mum/2024 (निर्धारण वर्ा / Assessment Year :2012-13) आयकर अपील सं./Ita No. 3105/Mum/2024 (निर्धारण वर्ा / Assessment Year :2013-14) आयकर अपील सं./Ita No. 3109/Mum/2024 (निर्धारण वर्ा / Assessment Year :2014-15) आयकर अपील सं./Ita No. 3107/Mum/2024 (निर्धारण वर्ा / Assessment Year :2015-16) Acit-42(1), Mumbai V/S. Jekin Enterprise Room No. 732, 7Th Floor, बिधम A 604, Prem Nagar, Kautilya Bhavan, G. Block, Building No. 5, Bkc, Bandra East, Mandepeshwar Road, Mumbai-400051 Boriwali (W.), Mumbai, Maharashtra-400092 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafj0648R Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी प्रनि आपत्ति सं./ Co No. 177/Mum/2024 (Arising Out Of Ita No. 3111/Mum/2024) (निर्धारण वर्ा / Assessment Year :2011-12) प्रनि आपत्ति सं./ Co No. 176/Mum/2024 (Arising Out Of Ita No. 3110/Mum/2024) (निर्धारण वर्ा / Assessment Year :2012-13) प्रनि आपत्ति सं./ Co No. 173/Mum/2024 (Arising Out Of Ita No. 3105/Mum/2024)

For Appellant: Shri Anant paiFor Respondent: Ms. Kavitha Kaushik
Section 147Section 250Section 68

following grounds of cross objections: AY 2011-12 “1. Ground no. 1: On facts and circumstances of the case and in law, the learned Commissioner (Appeals) erred in re-opening the Respondent's assessment on mere suspicion and without any credible material on hand to believe that its income chargeable ... 31110/Mum/2024 A.Y. 2011-12 & 2012-13 Jekin Enterprise 2. Ground no. 2:- On facts and circumstances of the case and in law, the learned Commissioner (Appeals) ought to have also quashed the re-assessment proceedings as illegal in terms of first proviso to section 147. Here, there was prior assessment

Assisstant Commissioner of Income Tax-42(1)(1), Mumbai vs. Jekin Enterprise, Mumbai

In the result, the appeals of the revenue are dismissed, and the cross objections of the assessee are allowed

ITA 3110/MUM/2024[2012-13]Status: DisposedITAT Mumbai30 Apr 2025AY 2012-13

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 3111/Mum/2024 (निर्धारण वर्ा / Assessment Year :2011-12) आयकर अपील सं./Ita No. 3110/Mum/2024 (निर्धारण वर्ा / Assessment Year :2012-13) आयकर अपील सं./Ita No. 3105/Mum/2024 (निर्धारण वर्ा / Assessment Year :2013-14) आयकर अपील सं./Ita No. 3109/Mum/2024 (निर्धारण वर्ा / Assessment Year :2014-15) आयकर अपील सं./Ita No. 3107/Mum/2024 (निर्धारण वर्ा / Assessment Year :2015-16) Acit-42(1), Mumbai V/S. Jekin Enterprise Room No. 732, 7Th Floor, बिधम A 604, Prem Nagar, Kautilya Bhavan, G. Block, Building No. 5, Bkc, Bandra East, Mandepeshwar Road, Mumbai-400051 Boriwali (W.), Mumbai, Maharashtra-400092 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafj0648R Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी प्रनि आपत्ति सं./ Co No. 177/Mum/2024 (Arising Out Of Ita No. 3111/Mum/2024) (निर्धारण वर्ा / Assessment Year :2011-12) प्रनि आपत्ति सं./ Co No. 176/Mum/2024 (Arising Out Of Ita No. 3110/Mum/2024) (निर्धारण वर्ा / Assessment Year :2012-13) प्रनि आपत्ति सं./ Co No. 173/Mum/2024 (Arising Out Of Ita No. 3105/Mum/2024)

For Appellant: Shri Anant paiFor Respondent: Ms. Kavitha Kaushik
Section 147Section 250Section 68

following grounds of cross objections: AY 2011-12 “1. Ground no. 1: On facts and circumstances of the case and in law, the learned Commissioner (Appeals) erred in re-opening the Respondent's assessment on mere suspicion and without any credible material on hand to believe that its income chargeable ... 31110/Mum/2024 A.Y. 2011-12 & 2012-13 Jekin Enterprise 2. Ground no. 2:- On facts and circumstances of the case and in law, the learned Commissioner (Appeals) ought to have also quashed the re-assessment proceedings as illegal in terms of first proviso to section 147. Here, there was prior assessment

Assistant Commissioner of Income Tax-42(1)(1), Mumbai vs. Jekin Enterprise, Mumbai

In the result, the appeals of the revenue are dismissed, and the cross objections of the assessee are allowed

ITA 3109/MUM/2024[2014-15]Status: DisposedITAT Mumbai30 Apr 2025AY 2014-15

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 3111/Mum/2024 (निर्धारण वर्ा / Assessment Year :2011-12) आयकर अपील सं./Ita No. 3110/Mum/2024 (निर्धारण वर्ा / Assessment Year :2012-13) आयकर अपील सं./Ita No. 3105/Mum/2024 (निर्धारण वर्ा / Assessment Year :2013-14) आयकर अपील सं./Ita No. 3109/Mum/2024 (निर्धारण वर्ा / Assessment Year :2014-15) आयकर अपील सं./Ita No. 3107/Mum/2024 (निर्धारण वर्ा / Assessment Year :2015-16) Acit-42(1), Mumbai V/S. Jekin Enterprise Room No. 732, 7Th Floor, बिधम A 604, Prem Nagar, Kautilya Bhavan, G. Block, Building No. 5, Bkc, Bandra East, Mandepeshwar Road, Mumbai-400051 Boriwali (W.), Mumbai, Maharashtra-400092 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafj0648R Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी प्रनि आपत्ति सं./ Co No. 177/Mum/2024 (Arising Out Of Ita No. 3111/Mum/2024) (निर्धारण वर्ा / Assessment Year :2011-12) प्रनि आपत्ति सं./ Co No. 176/Mum/2024 (Arising Out Of Ita No. 3110/Mum/2024) (निर्धारण वर्ा / Assessment Year :2012-13) प्रनि आपत्ति सं./ Co No. 173/Mum/2024 (Arising Out Of Ita No. 3105/Mum/2024)

For Appellant: Shri Anant paiFor Respondent: Ms. Kavitha Kaushik
Section 147Section 250Section 68

following grounds of cross objections: AY 2011-12 “1. Ground no. 1: On facts and circumstances of the case and in law, the learned Commissioner (Appeals) erred in re-opening the Respondent's assessment on mere suspicion and without any credible material on hand to believe that its income chargeable ... 31110/Mum/2024 A.Y. 2011-12 & 2012-13 Jekin Enterprise 2. Ground no. 2:- On facts and circumstances of the case and in law, the learned Commissioner (Appeals) ought to have also quashed the re-assessment proceedings as illegal in terms of first proviso to section 147. Here, there was prior assessment

Assistant Commissioner of Income Tax, 42(1)(1), Mumbai vs. Jekin Enterprise, Mumbai

In the result, the appeals of the revenue are dismissed, and the cross objections of the assessee are allowed

ITA 3107/MUM/2024[2015-16]Status: DisposedITAT Mumbai30 Apr 2025AY 2015-16

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 3111/Mum/2024 (निर्धारण वर्ा / Assessment Year :2011-12) आयकर अपील सं./Ita No. 3110/Mum/2024 (निर्धारण वर्ा / Assessment Year :2012-13) आयकर अपील सं./Ita No. 3105/Mum/2024 (निर्धारण वर्ा / Assessment Year :2013-14) आयकर अपील सं./Ita No. 3109/Mum/2024 (निर्धारण वर्ा / Assessment Year :2014-15) आयकर अपील सं./Ita No. 3107/Mum/2024 (निर्धारण वर्ा / Assessment Year :2015-16) Acit-42(1), Mumbai V/S. Jekin Enterprise Room No. 732, 7Th Floor, बिधम A 604, Prem Nagar, Kautilya Bhavan, G. Block, Building No. 5, Bkc, Bandra East, Mandepeshwar Road, Mumbai-400051 Boriwali (W.), Mumbai, Maharashtra-400092 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafj0648R Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी प्रनि आपत्ति सं./ Co No. 177/Mum/2024 (Arising Out Of Ita No. 3111/Mum/2024) (निर्धारण वर्ा / Assessment Year :2011-12) प्रनि आपत्ति सं./ Co No. 176/Mum/2024 (Arising Out Of Ita No. 3110/Mum/2024) (निर्धारण वर्ा / Assessment Year :2012-13) प्रनि आपत्ति सं./ Co No. 173/Mum/2024 (Arising Out Of Ita No. 3105/Mum/2024)

For Appellant: Shri Anant paiFor Respondent: Ms. Kavitha Kaushik
Section 147Section 250Section 68

following grounds of cross objections: AY 2011-12 “1. Ground no. 1: On facts and circumstances of the case and in law, the learned Commissioner (Appeals) erred in re-opening the Respondent's assessment on mere suspicion and without any credible material on hand to believe that its income chargeable ... 31110/Mum/2024 A.Y. 2011-12 & 2012-13 Jekin Enterprise 2. Ground no. 2:- On facts and circumstances of the case and in law, the learned Commissioner (Appeals) ought to have also quashed the re-assessment proceedings as illegal in terms of first proviso to section 147. Here, there was prior assessment

Assistant Commissioner of Income Tax-42(1)(1), Mumbai vs. Jekin Enterprise, Mumbai

In the result, the appeals of the revenue are dismissed, and the cross objections of the assessee are allowed

ITA 3105/MUM/2024[2013-14]Status: DisposedITAT Mumbai30 Apr 2025AY 2013-14

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 3111/Mum/2024 (निर्धारण वर्ा / Assessment Year :2011-12) आयकर अपील सं./Ita No. 3110/Mum/2024 (निर्धारण वर्ा / Assessment Year :2012-13) आयकर अपील सं./Ita No. 3105/Mum/2024 (निर्धारण वर्ा / Assessment Year :2013-14) आयकर अपील सं./Ita No. 3109/Mum/2024 (निर्धारण वर्ा / Assessment Year :2014-15) आयकर अपील सं./Ita No. 3107/Mum/2024 (निर्धारण वर्ा / Assessment Year :2015-16) Acit-42(1), Mumbai V/S. Jekin Enterprise Room No. 732, 7Th Floor, बिधम A 604, Prem Nagar, Kautilya Bhavan, G. Block, Building No. 5, Bkc, Bandra East, Mandepeshwar Road, Mumbai-400051 Boriwali (W.), Mumbai, Maharashtra-400092 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafj0648R Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी प्रनि आपत्ति सं./ Co No. 177/Mum/2024 (Arising Out Of Ita No. 3111/Mum/2024) (निर्धारण वर्ा / Assessment Year :2011-12) प्रनि आपत्ति सं./ Co No. 176/Mum/2024 (Arising Out Of Ita No. 3110/Mum/2024) (निर्धारण वर्ा / Assessment Year :2012-13) प्रनि आपत्ति सं./ Co No. 173/Mum/2024 (Arising Out Of Ita No. 3105/Mum/2024)

For Appellant: Shri Anant paiFor Respondent: Ms. Kavitha Kaushik
Section 147Section 250Section 68

following grounds of cross objections: AY 2011-12 “1. Ground no. 1: On facts and circumstances of the case and in law, the learned Commissioner (Appeals) erred in re-opening the Respondent's assessment on mere suspicion and without any credible material on hand to believe that its income chargeable ... 31110/Mum/2024 A.Y. 2011-12 & 2012-13 Jekin Enterprise 2. Ground no. 2:- On facts and circumstances of the case and in law, the learned Commissioner (Appeals) ought to have also quashed the re-assessment proceedings as illegal in terms of first proviso to section 147. Here, there was prior assessment

Icici Bank Ltd, Mumbai vs. Addl CIT RG 3 (1), Mumbai

ITA 4249/MUM/2014[2008-09]Status: DisposedITAT Mumbai30 Apr 2025AY 2008-09

Bench: Smt. Beena Pillai & Shri Omkareshwar Chidara

For Appellant: Arati VissanjiFor Respondent: Shri Ajay Chandra, CIT/DR
Section 10(15)Section 14ASection 250Section 36(1)(vii)Section 92C

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA