234 (Mumbai-Trib.); DCIT v. Madhusudan Rao

128 Taxmann.com 181Reported decision2021#13327 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 147Section 148Section 68Section 69Section 69ASection 139Section 139(1)Section 144C(13)

Issues it is cited on

section 5(2)(b)section 4(1)section 5(2)liable to taxmercantile system of accountingnon-residentsection 148asection 144c(13)unexplained investmentcross objectiondraft assessment orderincome-tax officer

Judgments citing 234 (Mumbai-Trib.); DCIT v. Madhusudan Rao

Shri Sanjay Gordhandas Vaja, Ahmedabad vs. The ITO, International Taxation, Gandhidham-Kutch

In the result, this appeal of the assessee is allowed

ITA 89/RJT/2024[2018-19]Status: DisposedITAT Rajkot30 Sept 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No.89/Rjt/2024 Assessment Year: 2018-19 Sanjay Gordhandas Vaja Income Tax Officer Int. 202, Harmony Heights, Capital Road, बनाम Tax), Gandhidham, Income- Science City, Ahmedabad-380 060 Tax Office, Amruta Estate /Vs. Building, Nr. Girnar Cinema, M.G. Road, Rajkot-360 001 "थायीलेखासं /.जीआइआरसं . / Pan/Gir No.: Ahtpv 3289 L (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Aseem Takkar, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 31/07/2025 घोषणा क" तार"ख /Date Of Pronouncement : 30/09/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2018-19, Is Directed Against The Final Order Passed By The Assessing Officer, (After Incorporating Findings Of Dispute Resolution Panel-2 Mumbai, Dated 29.12.2023), Under Section 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) .

For Appellant: Shri Aseem Takkar, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR
Section 115BSection 144CSection 147Section 148Section 148ASection 68Section 69

…आयकर अपील"य अ"धकरण,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.89/RJT/2024 Assessment Year: 2018-19 Sanjay Gordhandas Vaja Income Tax Officer Int. 202, Harmony Heights, Capital Road, बनाम Tax), Gandhidham, Income- Science City, Ahmedabad-380 060 tax Office, Amruta Estate /Vs. Building, Nr. Girnar Cinema, M.G. Road, Rajkot-360 001 "थायीलेखासं /.जीआइआरसं . / PAN/GIR No.: AHTPV 3289 L (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Aseem…

Hemant Gordhanbhai Patel, Nadiad vs. The ACIT, Intl. Taxn., Vadodara

In the result, Ground No. 1 of the assessee’s appeal is allowed

ITA 1684/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad26 May 2025AY 2014-15

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Divyakant Parikh, A.RFor Respondent: Shri Veerbadram Vislavath, Sr. DR
Section 147Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1684/Ahd/2024 (Assessment Year: 2014-15) Hemant Gordhanbhai Patel Vs. Assistant Commissioner of (Individual), International Tax, 21, Santram Nagar Society, Vadodara Nana Kumbhnath Road, Nadida, Gujarat-387001 [PAN No.GIBPP4580B] (Appellant) .. (Respondent) Appellant by : Shri Divyakant Parikh, A.R. Respondent by: Shri Veerbadram Vislavath, Sr. DR 15.05.2025 Date of Hearing Date of Pronouncement 26.05.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This ap…

Raziulla Syed, Hyderabad vs. ITO (Int Taxn)-2, Hyderabad

In the result, appeal of the Assessee is allowed

ITA 986/HYD/2024[2017-18]Status: DisposedITAT Hyderabad11 Mar 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P Murali Mohan RaoFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 144C(5)Section 147Section 148Section 148ASection 195

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.986/Hyd/2024 Assessment Year 2017-2018 Raziulla Syed, The Income Tax Officer, Hyderabad - 500 082. vs. (Int. TAXN.)-2, PAN BOTPS1888C Hyderabad. (Appellant) (Respondent) For Assessee : CA P Murali Mohan Rao For Revenue : Shri B. Bala Krishna, CIT-DR Date of Hearing : 17.02.2025 Date of Pronouncement : 11.03.2025 ORDER PER MANJUNATHA G, A.M. : This appeal has been filed by the Assessee against the final assessment order of the learned ITO- (Intl.Taxn.)-2, Hy…

Anil Dhansukhlal, Rajkot vs. Income Tax Officer (Int. Taxation) Gandhidham, Gandhidham

In the result, the appeal of the assessee is allowed

ITA 68/RJT/2024[A Y 2018-19]Status: DisposedITAT Rajkot10 Jan 2025

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.68/Rjt/2024 "नधा"रणवष"/ Assessment Year: (2018-19) Anil Dhansukhlal Income Tax Officer बनाम Vakhat Niwas 10, Divan Para (Int.Txn), Gandhidham, Vs. Rajkot -360 001 Amruta Estate Building, Jheelwas, Sadar, Rajkot- 360 001 Pan/Gir No.Ajypd6405F "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Bharat Kumar, Ar राज"वक"ओरसे/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Bharat Kumar, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 139Section 144CSection 144C(5)Section 147Section 148Section 148ASection 69

…ITA No.68/Rjt/2024 (AY-18-19) Anil Dhansukhlal 1 आयकरअपील"यअ"धकरण,राजकोट"यायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBERAND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No.68/RJT/2024 "नधा"रणवष"/ Assessment Year: (2018-19) Anil Dhansukhlal Income Tax Officer बनाम Vakhat Niwas 10, Divan Para (Int.Txn), Gandhidham, Vs. Rajkot -360 001 Amruta Estate Building, Jheelwas, Sadar, Rajkot- 360 001 PAN/GIR No.AJYPD6405F "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee by : Shri Bharat Kumar, A…

Alan Moses Mozes, Mumbai vs. The Income Tax Officer, Ward-1, Intl. Taxn., Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 542/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Rakesh Kapoor, A.RFor Respondent: Shri Ankit Jain, Sr. DR
Section 10Section 10(4)(ii)Section 5(2)Section 6(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.542/Ahd/2024 (Assessment Year: 2018-19) Alan Moses Mozes, Vs. Income Tax Officer, 402-B Wing, Pappilon Apartment, Ward-1, International Taxation, Jankalyan Nagar, Malad West – Ahmedabad 400095, Mumbai [PAN No.DAXPM4347G] (Appellant) .. (Respondent) Appellant by : Shri Rakesh Kapoor, A.R. Respondent by: Shri Ankit Jain, Sr. DR Date of Hearing 18.07.2024 Date of Pronouncement 24.07.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has…

Smt. Pratimaben V. Raja, Rajkot vs. The Income Tax Officer, Intl. Taxn., Rajkot

In the result, Ground No. 1 of the assessee’s appeal is allowed

ITA 51/RJT/2018[2006-07]Status: DisposedITAT Rajkot20 Dec 2023AY 2006-07

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri R. D. Lalchandani, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 148Section 2(30)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.50/Rjt/2018 (Assessment Year: 2006-07) Shri Vinodkumar Hiralal Raja, Vs. The Income Tax Officer, 811, Prabhat Complex – 2, International Taxation, B/h. Bahumali Bhavan, Rajkot Race Cource, Rajkot [PAN No.AJUPR7185C] (Appellant) .. (Respondent) I.T.A. No.51/Rjt/2018 (Assessment Year: 2006-07) Smt. Pratimaben Vinodkumar Raja, Vs. The Income Tax Officer, 811, Prabhat Complex – 2, International Taxation, B/h. Bahumali Bh…

Shri Vinodkumar Hiralal Raja, Rajkot vs. The Income Tax Officer, Intl. Taxn., Rajkot

In the result, Ground No. 1 of the assessee’s appeal is allowed

ITA 50/RJT/2018[2006-07]Status: DisposedITAT Rajkot20 Dec 2023AY 2006-07

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri R. D. Lalchandani, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 148Section 2(30)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.50/Rjt/2018 (Assessment Year: 2006-07) Shri Vinodkumar Hiralal Raja, Vs. The Income Tax Officer, 811, Prabhat Complex – 2, International Taxation, B/h. Bahumali Bhavan, Rajkot Race Cource, Rajkot [PAN No.AJUPR7185C] (Appellant) .. (Respondent) I.T.A. No.51/Rjt/2018 (Assessment Year: 2006-07) Smt. Pratimaben Vinodkumar Raja, Vs. The Income Tax Officer, 811, Prabhat Complex – 2, International Taxation, B/h. Bahumali Bh…

234 (Mumbai-Trib.); DCIT v. Madhusudan Rao (128 Taxmann.com 181) — Cited in 7 Judgments | BharatTax