1. Heval Navinbhai Patel v. ITO

126 Taxmann.com 82High Court2021#8164 most cited

What is 1. Heval Navinbhai Patel v. ITO authority for?

The Gujarat High Court in Heval Navinbhai Patel v. ITO affirms that the Assessing Officer can make additions under Section 69 of the Income Tax Act based on evidence found during search and seizure.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2023.

Also referred to as

Heval Navinbhai Patel v. ITO · section 132(4) · section 69a · section 69 · section 68 · india · document · search and seizure · seized material · trail of transactions · bank account receipt

Issues it is cited on

section 132(4)section 69asection 69section 68indiadocument

Judgments citing 1. Heval Navinbhai Patel v. ITO

ACIT, CC-14, Delhi vs. Mayfair Resorts India Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2008/DEL/2021[2010-11]Status: DisposedITAT Delhi17 Aug 2023AY 2010-11
For Appellant: Shri Yudhister Mehtani, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT(DR)
Section 292CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2010-11 The ACIT, Central Circle-14, New Delhi M/s Mayfair Resorts India Ltd., 110055 D-21, Indira Enclave, Neb Sarai, New vs. Delhi 110068 PAN AAACM 2149 P (Appellant) (Respondent) For Revenue : Shri Subhra Jyoti Chakraborty, CIT(DR) For Assessee : Shri Yudhister Mehtani, CA Date of Final Hearing : 25.07.2023 Date of Pronouncement : 17.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of CIT(A)-26 New…

Nirmal Uppal, Faridabad vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 1955/DEL/2022[2016-17]Status: HeardITAT Delhi03 May 2023AY 2016-17

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 1954/Del/2022, A.Y. 2016-17 Ita No. 1955/Del/2022, A.Y. 2016-17 Smt. Nirmal Uppal Vs. Dcit, House No. 25, Sector-28, Central Circle-7 Faridabad New Delhi Pan : Aaqpu3784P

Section 132(4)Section 153Section 271Section 271(1)(c)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 1954/Del/2022, A.Y. 2016-17 ITA No. 1955/Del/2022, A.Y. 2016-17 Smt. Nirmal Uppal Vs. DCIT, House No. 25, Sector-28, Central Circle-7 Faridabad New Delhi PAN : AAQPU3784P Assesseeby Sh. Salil Aggarwal, Sr. Adv. Sh. Madhur Aggarwal, adv. Sh. Shailesh Gupta, Adv. Revenue by Ms. Sarita Kumari, CIT-DR Date of hearing: 20.04.2023 3rd .05.2023 Date of Pronouncement: ORDER Per Anubhav Sharma, JM : The appeal ITA no 1955/DEL/2022 is preferred by the Assessee…

Nirmal Uppal, Faridabad vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 1954/DEL/2022[2016-17]Status: HeardITAT Delhi03 May 2023AY 2016-17

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 1954/Del/2022, A.Y. 2016-17 Ita No. 1955/Del/2022, A.Y. 2016-17 Smt. Nirmal Uppal Vs. Dcit, House No. 25, Sector-28, Central Circle-7 Faridabad New Delhi Pan : Aaqpu3784P

Section 132(4)Section 153Section 271Section 271(1)(c)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 1954/Del/2022, A.Y. 2016-17 ITA No. 1955/Del/2022, A.Y. 2016-17 Smt. Nirmal Uppal Vs. DCIT, House No. 25, Sector-28, Central Circle-7 Faridabad New Delhi PAN : AAQPU3784P Assesseeby Sh. Salil Aggarwal, Sr. Adv. Sh. Madhur Aggarwal, adv. Sh. Shailesh Gupta, Adv. Revenue by Ms. Sarita Kumari, CIT-DR Date of hearing: 20.04.2023 3rd .05.2023 Date of Pronouncement: ORDER Per Anubhav Sharma, JM : The appeal ITA no 1955/DEL/2022 is preferred by the Assessee…

M/S.Avathar Jewellers, Malappuram vs. The DCIT, Cen-Circle, Thrissur

Appeals are allowed in above terms

ITA 583/COCH/2017[2012-13]Status: DisposedITAT Cochin13 Dec 2022AY 2012-13

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Venugoplan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 143(3)Section 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Memberand Shri Manoj Kumar Aggarwal, Accountant Member ITA Nos.580 to 583/Coch/2017 (Assessment Years:2009-10 to 2012-13) M/s. Avathar Jewellers DCIT, Central Circle Aiwa Towers, Edappal Thrissur Vs. Malapuram PAN –AANFA7451J Appellant Respondent Appellant by: Shri V. Venugoplan, CA Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. These assessee’s four appeals arise against the CIT(A)- IV, Kochi’sseparate orders…

M/S.Avathar Jewellers, Malappuram vs. The DCIT, Cen-Circle, Thrissur

Appeals are allowed in above terms

ITA 582/COCH/2017[2011-12]Status: DisposedITAT Cochin13 Dec 2022AY 2011-12

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Venugoplan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 143(3)Section 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Memberand Shri Manoj Kumar Aggarwal, Accountant Member ITA Nos.580 to 583/Coch/2017 (Assessment Years:2009-10 to 2012-13) M/s. Avathar Jewellers DCIT, Central Circle Aiwa Towers, Edappal Thrissur Vs. Malapuram PAN –AANFA7451J Appellant Respondent Appellant by: Shri V. Venugoplan, CA Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. These assessee’s four appeals arise against the CIT(A)- IV, Kochi’sseparate orders…

M/S.Avathar Jewellers, Malappuram vs. The DCIT, Cen-Circle, Thrissur

Appeals are allowed in above terms

ITA 581/COCH/2017[2010-11]Status: DisposedITAT Cochin13 Dec 2022AY 2010-11

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Venugoplan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 143(3)Section 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Memberand Shri Manoj Kumar Aggarwal, Accountant Member ITA Nos.580 to 583/Coch/2017 (Assessment Years:2009-10 to 2012-13) M/s. Avathar Jewellers DCIT, Central Circle Aiwa Towers, Edappal Thrissur Vs. Malapuram PAN –AANFA7451J Appellant Respondent Appellant by: Shri V. Venugoplan, CA Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. These assessee’s four appeals arise against the CIT(A)- IV, Kochi’sseparate orders…

M/S.Avathar Jewellers, Malappuram vs. The DCIT, Cen-Circle, Thrissur

Appeals are allowed in above terms

ITA 580/COCH/2017[2009-10]Status: DisposedITAT Cochin13 Dec 2022AY 2009-10

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Venugoplan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 143(3)Section 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Satbeer Singh Godara, Judicial Memberand Shri Manoj Kumar Aggarwal, Accountant Member ITA Nos.580 to 583/Coch/2017 (Assessment Years:2009-10 to 2012-13) M/s. Avathar Jewellers DCIT, Central Circle Aiwa Towers, Edappal Thrissur Vs. Malapuram PAN –AANFA7451J Appellant Respondent Appellant by: Shri V. Venugoplan, CA Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 11.11.2022 Date of Pronouncement: 13.12.2022 O R D E R Per: S.S. Godara, J.M. These assessee’s four appeals arise against the CIT(A)- IV, Kochi’sseparate orders…

Gunti Ashwin Kumar, Hyderabad vs. Income Tax Officer, Ward-9(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 2365/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

Gunti Naveen Kumar, Hyderabad vs. Income Tax Officer, Ward-9(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 2364/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

Gunti Anil Kumar, Hyderabad vs. Income Tax Officer, Ward-9(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 2363/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

Gunti Prasad, Hyderabad vs. Income Tax Officer, Ward-9(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 2362/HYD/2018[2011-12]Status: DisposedITAT Hyderabad17 Mar 2022AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

Gunti Prasad, Hyderabad vs. Income Tax Officer, Ward-9(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 2361/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

Gunti Prasad (HUF), Hyderabad vs. Income Tax Officer, Ward-9(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 2360/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

1. Heval Navinbhai Patel v. ITO (126 Taxmann.com 82) — Cited in 13 Judgments | BharatTax