535 (Del); 6. Tata Teleservices v. UOI

385 ITR 497High Court2016#606 most cited

What is 535 (Del); 6. Tata Teleservices v. UOI authority for?

Orders passed under section 201(1) are barred by limitation if the prescribed period of limitation under section 201(3) had expired before the amendment by the Finance Act, 2014 came into force. The amended section 201(3) does not apply retrospectively.

163

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2025.

Also referred to as

Tata Teleservices v UOI · section 201(3) · section 201(1) · limitation for TDS orders · Finance Act 2014 amendment · retrospective application · Gujarat High Court

Also reported as

100 Taxmann.com 324

Sections most often in play

Section 148 Section 147 Section 143(3)Section 149(1)(c)Section 69A Section 250 Section 149(1)(b)Section 149

Issues it is cited on

section 149(1)(c)undisclosed foreign income and assets section 4(2)section 201(3)section 158ba section 150 unexplained jewellery section 70 beyond four years section 149(1)(b)section 18 section 149(1)

Judgments citing 535 (Del); 6. Tata Teleservices v. UOI

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

ITA 44/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

ITA 43/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

ITA 42/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

ITA 41/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

ITA 40/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

ITA 39/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

ITA 38/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

ITA 37/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…

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

…i vs. Induprasad D. Bhatt - (1969) 72 ITR 595 (SC); 3. K M Sharma vs. ITO - (2002) 254 ITR 772 (SC); 4. Varkey Jacob v. CIT (2005) 275 ITR 146 (Ker) 5. C. B. Richards Ellis Mauritius Ltd. - (2021) 21 taxmann.com 535 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt vs. ACIT - (2018) 100 taxmann.com 324 (Del): 8. DCIT v. Smt. Indira D. Thakkar - (2022) 138 taxmann.com 428 (Mum); 9. DCIT v. Smt. Deval D. Thakkar - (2023) 148 taxmann.com 270 (Mum); 28. Per contra, Dr. Darsi Suman Ratnam, Ld. CIT.DR submitted that the cases were reopened by the AO after following the due process of law and…