394 ITR 146 (Guj.) 2. Varshaben S. Patel v. ITO

338 ITR 51High Court2011#263 most cited

What is 394 ITR 146 (Guj.) 2. Varshaben S. Patel v. ITO authority for?

Reasons for reopening an assessment must be specific and not vague, scanty, or based on borrowed satisfaction. The Assessing Officer must quantify the escaped income.

295

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2012 to 2026.

Also referred to as

Varshaben S. Patel v. ITO · section 147 · section 148 · reassessment notice · vague reasons · borrowed satisfaction · escaped income

Sections most often in play

Section 147Section 148Section 143(3)Section 68Section 133(6)Section 142(1)Section 143(1)Section 151

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 158basection 150unexplained jewellerysection 70beyond four yearssection 18section 149(1)(b)statement under section 132(4)

Judgments citing 394 ITR 146 (Guj.) 2. Varshaben S. Patel v. ITO

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 36/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 35/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 34/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 33/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Legal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 32/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

The Dy.CIT. Central Circle-1, Baroda vs. Manjulaben B. Patel Lehal Heir of Shri Bipinbhai Prabhudas Patel, Baroda

ITA 31/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1915/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1914/AHD/2019[2009-10]Status: HeardITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1913/AHD/2019[2008-09]Status: HeardITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1912/AHD/2019[2007-08]Status: HeardITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1911/AHD/2019[2006-07]Status: HeardITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1910/AHD/2019[2005-06]Status: HeardITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1909/AHD/2019[2004-05]Status: HeardITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1908/AHD/2019[2003-04]Status: HeardITAT Ahmedabad10 Sept 2024AY 2003-04

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1907/AHD/2019[2002-03]Status: HeardITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1906/AHD/2019[2001-02]Status: HeardITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1905/AHD/2019[2000-01]Status: HeardITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1904/AHD/2019[2016-17]Status: HeardITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1903/AHD/2019[2009-10]Status: HeardITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1902/AHD/2019[2008-09]Status: HeardITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…sed on borrowed satisfaction. In this regard he placed reliance on the following decisions: 1. Harikishan S. Virmani vs. DCIT, [2017] 394 ITR 146 (Guj.) 2. Varshaben S. Patel vs. ITO, [2015] 64 taxmann.com 179 (guj) 3. Signature Hotels P. Ltd. Vs. ITO, [2012] 338 ITR 51 (Delhi) 4. Paresh Babubhai Bhalani vs. ITO, [2023] 156 taxmann.com 517 (Guj.) (C) Reason for reopening was absolutely vague, scanty and non- specific: According to the Ld. Senior Counsel, the nature of underlying transaction was not specified in the reason. In this regard, he placed reliance on the following decisions: 1. Paresh Babubhai Bhalani…