SHRI NARENDRA S SHAH,MUM vs. DCIT, CC-2(2),, MUM

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

unexplained expenditure under d some unexplained expenditure under section d some unexplained expenditure under 69C of the Act and also disallowed interest of Rs.5,73,193/ of the Act and also disallowed interest of Rs.5,73,193/- of the Act and also disallowed interest of Rs.5,73,193/ , paid on unsecured loan and disallowed the same , paid on unsecured loan

DCIT, CC-2(2),, MUM vs. SHRI NARENDRA S SHAH, MUMBAI

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

unexplained expenditure under d some unexplained expenditure under section d some unexplained expenditure under 69C of the Act and also disallowed interest of Rs.5,73,193/ of the Act and also disallowed interest of Rs.5,73,193/- of the Act and also disallowed interest of Rs.5,73,193/ , paid on unsecured loan and disallowed the same , paid on unsecured loan

SHRI NARENDRA S SHAH ,MUMBAI vs. DCIT, CEN CIR-(2), , MUMBAI

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

unexplained expenditure under d some unexplained expenditure under section d some unexplained expenditure under 69C of the Act and also disallowed interest of Rs.5,73,193/ of the Act and also disallowed interest of Rs.5,73,193/- of the Act and also disallowed interest of Rs.5,73,193/ , paid on unsecured loan and disallowed the same , paid on unsecured loan

SHRI NARENDRA S SHAH,MUMBAI vs. DCIT, CC- 2(2), , MUMBAI

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

unexplained expenditure under d some unexplained expenditure under section d some unexplained expenditure under 69C of the Act and also disallowed interest of Rs.5,73,193/ of the Act and also disallowed interest of Rs.5,73,193/- of the Act and also disallowed interest of Rs.5,73,193/ , paid on unsecured loan and disallowed the same , paid on unsecured loan

SHRI NARENDRA S SHAH,MUMBAI vs. DCIT, CC-2(2),, MUMBAI

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

unexplained expenditure under d some unexplained expenditure under section d some unexplained expenditure under 69C of the Act and also disallowed interest of Rs.5,73,193/ of the Act and also disallowed interest of Rs.5,73,193/- of the Act and also disallowed interest of Rs.5,73,193/ , paid on unsecured loan and disallowed the same , paid on unsecured loan

SHANNO MOHAMMED YUSUF WARSI ,MUMBAI vs. INCOME TAX OFFICER-25(1)(3), MUMBAI

In the result, the appeal

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14

unexplained expenditure u/s.69C on account of commission paid for arranging the entire transaction of bogus LTCG. arranging the entire transaction of bogus LTCG. Penalty proceeding Penalty proceeding u/s 271(1)(c) is initi u/s 271(1)(c) is initiated for furnishing inaccurate particulars of income ated for furnishing inaccurate particulars of income with a view to concealment of income. with

SUJATA PRAMOD DALVI,THANE vs. DCIT CC, THANE

penalty u/s 271(1)(c) even though no income is concealed & CIT(A) erred in confirming the same.”\n2.1.Shri Pramod Mukund Dalvi, ITA No 3390/Mum/2023 (AY 2013-14)\n“Grounds of Appeal (attached to Form No. 36) Before ITAT, Mumbai Bench.\n1. The Assessing Officer has passed the order after obtaining approval u/s 153D dated 21/12/2018 which is mechanically granted

SHRI NITIN POPATLAL THAKKAR,MUMBAI vs. THE DY.CITI CENT. CIR -3(4), MUMBAI

In the result , the appeal of the assessee Shri Dineshchandra D

penalty proceedings u/s 271(1) (c ) of the Act, which would be premature for adjudication at this stage. Hence dismissed. 8. In the result , the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No. 1605/Mum/2021 for A.Y. 2014-15 is partly allowed . Shri Yogesh Thakkar – ITA No. 1612/Mum/2021 – Asst Year 2015-16 - Assessee Appeal 9. Though the assessee

SMT HARHSA NITIN THAKKAR,MUMBAI vs. THE DY. CITI CENT. CIR -3(4), MUMBAI

In the result , the appeal of the assessee Shri Dineshchandra D

penalty proceedings u/s 271(1) (c ) of the Act, which would be premature for adjudication at this stage. Hence dismissed. 8. In the result , the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No. 1605/Mum/2021 for A.Y. 2014-15 is partly allowed . Shri Yogesh Thakkar – ITA No. 1612/Mum/2021 – Asst Year 2015-16 - Assessee Appeal 9. Though the assessee

SHRI NITIN POPATLAL THAKKAR,MUMBAI vs. THE DCIT CENT.CIR-3(4), MUMBAI

In the result , the appeal of the assessee Shri Dineshchandra D

penalty proceedings u/s 271(1) (c ) of the Act, which would be premature for adjudication at this stage. Hence dismissed. 8. In the result , the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No. 1605/Mum/2021 for A.Y. 2014-15 is partly allowed . Shri Yogesh Thakkar – ITA No. 1612/Mum/2021 – Asst Year 2015-16 - Assessee Appeal 9. Though the assessee

DINESHCHANDRA D. CHHAJED,MUMBAI vs. DCIT CC3(4) , MUMBAI

In the result , the appeal of the assessee Shri Dineshchandra D

penalty proceedings u/s 271(1) (c ) of the Act, which would be premature for adjudication at this stage. Hence dismissed. 8. In the result , the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No. 1605/Mum/2021 for A.Y. 2014-15 is partly allowed . Shri Yogesh Thakkar – ITA No. 1612/Mum/2021 – Asst Year 2015-16 - Assessee Appeal 9. Though the assessee

NISHA YOGESH THAKKAR,MUMBAI vs. DCIT CC 3(4), MUMBAI

In the result , the appeal of the assessee Shri Dineshchandra D

penalty proceedings u/s 271(1) (c ) of the Act, which would be premature for adjudication at this stage. Hence dismissed. 8. In the result , the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No. 1605/Mum/2021 for A.Y. 2014-15 is partly allowed . Shri Yogesh Thakkar – ITA No. 1612/Mum/2021 – Asst Year 2015-16 - Assessee Appeal 9. Though the assessee

SHRI YOGESH P. THAKKAR,PANVEL vs. THE DCIT , CC-3(4) , MUMBAI

In the result , the appeal of the assessee Shri Dineshchandra D

penalty proceedings u/s 271(1) (c ) of the Act, which would be premature for adjudication at this stage. Hence dismissed. 8. In the result , the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No. 1605/Mum/2021 for A.Y. 2014-15 is partly allowed . Shri Yogesh Thakkar – ITA No. 1612/Mum/2021 – Asst Year 2015-16 - Assessee Appeal 9. Though the assessee

SMT. HARSH A NITIN THAKKAR,RAIGAD vs. THE DCIT CENT. CIR -3(4) , MUMBAI

In the result , the appeal of the assessee Shri Dineshchandra D

penalty proceedings u/s 271(1) (c ) of the Act, which would be premature for adjudication at this stage. Hence dismissed. 8. In the result , the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No. 1605/Mum/2021 for A.Y. 2014-15 is partly allowed . Shri Yogesh Thakkar – ITA No. 1612/Mum/2021 – Asst Year 2015-16 - Assessee Appeal 9. Though the assessee

SHRI YOGESH P.THAKKAR,MUMBAI vs. THE DCIT CC-3(4), MUMBAI

In the result , the appeal of the assessee Shri Dineshchandra D

penalty proceedings u/s 271(1) (c ) of the Act, which would be premature for adjudication at this stage. Hence dismissed. 8. In the result , the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No. 1605/Mum/2021 for A.Y. 2014-15 is partly allowed . Shri Yogesh Thakkar – ITA No. 1612/Mum/2021 – Asst Year 2015-16 - Assessee Appeal 9. Though the assessee

MRS SUJATA PRAMOD DALVI,THANE vs. DCIT CC, THANE

In the result assessee’sground no

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

penalty u/s 271(1)(c) even though no income is concealed & CIT(A) erred in confirming the same.” 2.1.Shri Pramod Mukund Dalvi, ITA No 3390/Mum/2023 (AY 2013-14) “Grounds of Appeal (attached to Form No. 36) Before ITAT, Mumbai Bench. 1. The Assessing Officer has passed the order after obtaining approval u/s 153D dated 21/12/2018 which is mechanically granted

DCIT, CENTRAL CIRCLE-1, THANE, THANE vs. SUJATA PRAMOD DALVI, VIRAR EAST

In the result assessee’sground no

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

penalty u/s 271(1)(c) even though no income is concealed & CIT(A) erred in confirming the same.” 2.1.Shri Pramod Mukund Dalvi, ITA No 3390/Mum/2023 (AY 2013-14) “Grounds of Appeal (attached to Form No. 36) Before ITAT, Mumbai Bench. 1. The Assessing Officer has passed the order after obtaining approval u/s 153D dated 21/12/2018 which is mechanically granted

SUJATA PRAMOD DALVI,THANE vs. DCIT CC , THANE

In the result assessee’sground no

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

penalty u/s 271(1)(c) even though no income is concealed & CIT(A) erred in confirming the same.” 2.1.Shri Pramod Mukund Dalvi, ITA No 3390/Mum/2023 (AY 2013-14) “Grounds of Appeal (attached to Form No. 36) Before ITAT, Mumbai Bench. 1. The Assessing Officer has passed the order after obtaining approval u/s 153D dated 21/12/2018 which is mechanically granted