1408 (SC), Dhirajlal Girdharilal v. CIT

124 Taxmann 641High Court2002#8179 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 139Section 142(1)Section 151Section 132Section 144C

Issues it is cited on

section 144(3)section 110section 2(1)section 115wdsection 158bdprotective assessmentsection 144basection 70section 153a(1)(b)section 65bsection 158bcsection 65

Judgments citing 1408 (SC), Dhirajlal Girdharilal v. CIT

ACIT-19(1), MUMBAI, MUMBAI vs. M NALIN & CO, MUMBAI

In the result, the assessee’s cross objection No

ITA 684/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Mar 2025AY 2012-13

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeeacit-19(1), Mumbai Vs M Nalin & Co 5Th 805,8Th Floor, Prasad Chambers, 506, Floor, Piramal Chambers, Parel, Mumbai-400 Tata Road No.02, Opera House 012 Mumbai-400 004 Pan: Aaafm3223H Appellant Respondent

For Appellant: Shri Dharan GandhiFor Respondent: Shri. R.R Makwana, Addl.CIT
Section 14Section 143(1)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ACIT-19(1), Mumbai vs M Nalin & Co 5th 805,8th Floor, Prasad Chambers, 506, Floor, Piramal Chambers, Parel, Mumbai-400 Tata Road No.02, Opera House 012 Mumbai-400 004 PAN: AAAFM3223H APPELLANT RESPONDENT C.O. No.74/Mum/2025 (Arising out of ITA No.684/Mum/2025) (Assessment year: 2012-13) M Nalin & Co vs ACIT-19(1), Mumbai 805,8th 506, 5th Floor, Piramal Chambers, Floor, Prasad Chambers, Tata Road No.02, Parel, Mumbai-400 012 Opera House Mumbai-400 004 PAN : AAAFM3…

JIGNESH SUKHDEVBHAI PATEL L/H OF SUKHDEV PATEL,SURAT vs. INCOME TAX OFFICER, WARD -2(3)(6), SURAT

In the result, this ground of appeal is partly allowed

ITA 128/SRT/2023[2012-13]Status: DisposedITAT Surat19 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 128/Srt/2023 (Ay 2012-13) (Physical Court Hearing) Jignesh Sukhdevbhai Patel Income Tax Officer, Ward-2(3)(6), 43, Ashutosh Nagri, Surat, Room No.606, बनाम Jahangirpura, Olpad Road, Aaykar Bhavan, Opp. New Civil Vs Surat-395 005 Hospital, Majura Gate, [Pan : Ajapp 1141 J] Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent

Section 142A(1)Section 142A(6)Section 143(3)Section 147Section 148Section 254(1)Section 50C

…आयकर अपीलीय अिधकरण, सूरत "ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 128/SRT/2023 (AY 2012-13) (Physical court hearing) Jignesh Sukhdevbhai Patel Income Tax Officer, Ward-2(3)(6), 43, Ashutosh Nagri, Surat, Room No.606, बनाम Jahangirpura, Olpad Road, Aaykar Bhavan, Opp. New Civil Vs Surat-395 005 Hospital, Majura Gate, [PAN : AJAPP 1141 J] Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Mehul Shah, CA राज" की ओर से /Revenue by Shri Mukesh J…

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-I, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1348/DEL/2024[2018-19]Status: DisposedITAT Delhi13 Sept 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1347/DEL/2024[2016-17]Status: DisposedITAT Delhi13 Sept 2024AY 2016-17

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1346/DEL/2024[2015-16]Status: DisposedITAT Delhi13 Sept 2024AY 2015-16

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1345/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Sept 2024AY 2014-15

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1344/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Sept 2024AY 2013-14

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1343/DEL/2024[2012-13]Status: DisposedITAT Delhi13 Sept 2024AY 2012-13

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1342/DEL/2024[2011-12]Status: DisposedITAT Delhi13 Sept 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

NADEEM HASAN,DELHI vs. ITO, WARD- 46(4), NEW DELHI

In the result, the appeal of the assessee is partly allowed as

ITA 445/DEL/2020[2011-12]Status: DisposedITAT Delhi18 May 2022AY 2011-12

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.445/Del/2020 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Nadeem Hasan Ito, 159, Meena Bazar, Vs. Ward 46(4) Jama Masjid, Delhi. New Delhi. Pan No. Accph8788G अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 144Section 147Section 148Section 69Section 69A

…I.T.A.No.445/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.445/Del/2020 िनधा"रणवष"/Assessment Year: 2011-12 बनाम Nadeem Hasan ITO, 159, Meena Bazar, Vs. Ward 46(4) Jama Masjid, Delhi. New Delhi. PAN No. ACCPH8788G अपीलाथ" Appellant ""यथ"/Respondent Shri Rajesh Dureja, Adv. िनधा"रतीक"ओरसे /Assessee by Shri Om Prakash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 07.03.2022 18.05.2022 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R This appeal is filed by the Assessee against the order of the Ld. Com…

BHAVESH RAVINDRA GOKAL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (IT)-2(3)(1), MUMBAI

In the result appeal of the assessee is allowed and the appeals of the Revenue are dismissed as infructuous

ITA 5477/MUM/2017[2007-08]Status: DisposedITAT Mumbai20 Sept 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Sachin RomaniFor Respondent: Shri Rajesh Kumar Mishra
Section 143(3)Section 147Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.NO.5442 & 5443/MUM/2017 (A.Y: 2007-08) DCIT (IT) – 2(3)(1) v. Bhavesh R Gokal 1702, 17th Floor, C/o Sachin Romani CAs Air India Building 202, Rajshala Building Nariman Point 597 J.S.S. Road Mumbai – 400 021 Princess Street Mumbai – 400 002 PAN: AAOPG3120B (Appellant) (Respondent) ITA.NO.5477/MUM/2017 (A.Y: 2007-08) Shri Bhavesh Ravindra Gokal v. DCIT (IT) – 2(3)(1) 2nd Floor, Kasturi Building Air India Building 171/172, J. Tata Road Nariman Point Churc…

DEPUTY COMMISSIONER OF INCOME TAX (IT)-2(3)(1), MUMBAI vs. BHAVESH R GOKAL, MUMBAI

In the result appeal of the assessee is allowed and the appeals of the Revenue are dismissed as infructuous

ITA 5443/MUM/2017[2007-08]Status: DisposedITAT Mumbai20 Sept 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Sachin RomaniFor Respondent: Shri Rajesh Kumar Mishra
Section 143(3)Section 147Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.NO.5442 & 5443/MUM/2017 (A.Y: 2007-08) DCIT (IT) – 2(3)(1) v. Bhavesh R Gokal 1702, 17th Floor, C/o Sachin Romani CAs Air India Building 202, Rajshala Building Nariman Point 597 J.S.S. Road Mumbai – 400 021 Princess Street Mumbai – 400 002 PAN: AAOPG3120B (Appellant) (Respondent) ITA.NO.5477/MUM/2017 (A.Y: 2007-08) Shri Bhavesh Ravindra Gokal v. DCIT (IT) – 2(3)(1) 2nd Floor, Kasturi Building Air India Building 171/172, J. Tata Road Nariman Point Churc…

DEPUTY COMMISSIONER OF INCOME TAX (IT)-2(3)(1), MUMBAI vs. BHAVESH R GOKAL, MUMBAI

In the result appeal of the assessee is allowed and the appeals of the Revenue are dismissed as infructuous

ITA 5442/MUM/2017[2007-08]Status: DisposedITAT Mumbai20 Sept 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Sachin RomaniFor Respondent: Shri Rajesh Kumar Mishra
Section 143(3)Section 147Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.NO.5442 & 5443/MUM/2017 (A.Y: 2007-08) DCIT (IT) – 2(3)(1) v. Bhavesh R Gokal 1702, 17th Floor, C/o Sachin Romani CAs Air India Building 202, Rajshala Building Nariman Point 597 J.S.S. Road Mumbai – 400 021 Princess Street Mumbai – 400 002 PAN: AAOPG3120B (Appellant) (Respondent) ITA.NO.5477/MUM/2017 (A.Y: 2007-08) Shri Bhavesh Ravindra Gokal v. DCIT (IT) – 2(3)(1) 2nd Floor, Kasturi Building Air India Building 171/172, J. Tata Road Nariman Point Churc…

1408 (SC), Dhirajlal Girdharilal v. CIT (124 Taxmann 641) — Cited in 13 Judgments | BharatTax