14 (Delhi) 2) Lalit Gulati v. Asstt. CIT

305 Taxmann 11High Court#9891 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 148Section 115BBESection 147Section 69ASection 271(1)(c)Section 271ASection 271FSection 44AA

Issues it is cited on

section 44aasection 155section 3(1)section 271fmaximum marginal rateorder under section 148a(d)eligible assesseespecified authoritysection 271asection 148a(b)section 148a(d)penalty under section 271(1)(c)

Judgments citing 14 (Delhi) 2) Lalit Gulati v. Asstt. CIT

MITTAL HOMES PVT LTD,DELHI vs. ITO WARD-17(1), DELHI

In the result, the appeal of the Assessee is allowed

ITA 2328/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: # Shri Raj Kumar Chauhan & Shri Manish Agarwal

Section 143(1)(a)Section 148Section 148ASection 250Section 68

…### IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'A': NEW DELHI ### BEFORE # SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER # ITA No.2328/Del/2025, A.Y. 2015-16 | Mittal Homes Pvt. Ltd. | | Income Tax Officer | |------------------------|-----|--------------------| | D-243-245, | | Ward 17(1), | | KH. No. 593, | Vs. | C.R.Building | | Rajiv Nagar Extn. | | Delhi | | Bhalswa Dairy | | | | Delhi 110042 | | | | PAN: AAGCM7927B | |…

NARESH AMRATLAL SHAH,MUMBAI vs. ITO WARD-27(2)(1), MUMBAI

In the result, the appeal of the In the result, the appeal of the Assessee is allowed allowed

ITA 6142/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Dec 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Respondent: Assessee by Shri Jitendra Singh & Shri
Section 115BSection 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 6142/MUM/25 Assessment Year: 2020-21 Naresh Amratlal Shah, ITO Ward – 27(2)(1), 204/205 Kalindi, Neelkanth Valley, Room No. 413, 4th Floor, Tower No.6, Vs. Vashi Station Complex, Vashi – 400703. 7th Road, Rajawadi, Ghatkopar – (East), Mumbai – 400077. PAN – AAVPS2055E Appellant Respondent : Assessee by Shri Jitendra Singh & Shri Akshay Pawar : Revenue by Shri Leyaqat Ali Aafaqui, Sr. D.R. : Date of Hearing 27/11/2025 : Date of pronouncement 24/12/2025…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 530/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 527/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 525/RJT/2025[2016-17]Status: DisposedITAT Rajkot24 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 518/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 514/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 513/RJT/2025[2014-15]Status: DisposedITAT Rajkot24 Nov 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 512/RJT/2025[2013-14]Status: DisposedITAT Rajkot24 Nov 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 511/RJT/2025[2013-14]Status: DisposedITAT Rajkot24 Nov 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 510/RJT/2025[2013-14]Status: DisposedITAT Rajkot24 Nov 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…