How many judgments cite 6 CIT in v. Mohmed Juned Dadani?

156 judgments on BharatTax cite 6 CIT in v. Mohmed Juned Dadani (355 ITR 172), spanning 2018 to 2026.

Which sections of the Income Tax Act does 6 CIT in v. Mohmed Juned Dadani come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 142(1), Section 234A, Section 234B.

6 CIT in v. Mohmed Juned Dadani

355 ITR 172High Court2013#633 most cited

What is 6 CIT in v. Mohmed Juned Dadani authority for?

In reassessment proceedings, if the Assessing Officer fails to make an addition on the specific ground for which the assessment was reopened, no addition can be made on other issues not forming part of the original reasons recorded.

156

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Mohmed Juned Dadani · Mohmed Juned Dadani · reopening of assessment · Section 147 · Section 148 · scope of reassessment · additions on other issues · reasons recorded · escapement of income · Jet Airways principle

Also reported as

79 Taxmann.com 153

Sections most often in play

Section 147 Section 148 Section 143(3)Section 142(1)Section 234A Section 234B Section 234C Section 69A

Read the full judgment

Issues it is cited on

third party information live link reason to believe entry operator escapement of income appeal before cit(a)reopening of assessment accommodation entry section 145(3)change of opinion reassessment proceedings first appeal

Judgments citing 6 CIT in v. Mohmed Juned Dadani

Navjyoti Farming Private Limited, Belapur vs. ITO, Ward -3, Panvel

In the result, the appeal filed by the assessee is allowed

ITA 1020/PUN/2024[2012-13]Status: DisposedITAT Pune30 Dec 2024AY 2012-13

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2012-13

For Appellant: Shri Ashwani KumarFor Respondent: Shri Amol Khairnar, CIT-DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 68

…ecorded by him. He submitted that similar view has been taken by the Hon’ble High Court of Delhi in the case of Ranbaxy Laboratories Ltd. vs. CIT (2011) 336 ITR 136 (Del) and the Hon’ble High Court of Gujarat in the case of CIT vs. Mohmed Juned Dadani ((2014) 355 ITR 172 (Guj). 8. Referring to the decision of the Hon’ble Bombay High Court in the case of Yashoda Shivappa Nagangoudar vs. ITO (2022) 138 taxmann.com 296 (Bom), he submitted that the Hon’ble jurisdictional High Court following the decision in the case of CIT vs. Jet Airways (I) Ltd. (supra) has held that if income, escapement of which was basis of reo…

Amey Pravinbhai Bhahmbhatt, Ahmedabad vs. The ITO, Ward-7(1)(5), Ahmedabad

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

ITA 1587/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2011-12

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 1587/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2011-12) बनाम/ Amey Pravinbhai Ito Brahmbhatt Ward-7(1)(5), Ahmedabad Vs. C/O. Divyang J Shah 201, 2Nd Floor, Devashish Complex, Nr. Regenta Central Antarim Hotel, Off. C. G. Road, Ahmedabad - 380006 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aelpb9923J (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Divyang Shah, A.R. ""यथ" क" ओर से/Respondent By : Shri Sudhakar Verma, Sr. Dr Date Of Hearing 21/11/2024 Date Of Pronouncement 05/12/2024 O R D E R Per Shri Narendra Prasad Sinha, Am:

For Appellant: Shri Divyang Shah, A.RFor Respondent: Shri Sudhakar Verma, Sr. DR

Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1587/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2011-12) बनाम/ Amey Pravinbhai ITO Brahmbhatt Ward-7(1)(5), Ahmedabad Vs. C/o. Divyang J Shah 201, 2nd Floor, Devashish Complex, Nr. Regenta Central Antarim Hotel, Off. C. G. Road, Ahmedabad - 380006 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AELPB9923J (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Divyang Shah, A.R. ""यथ" क" ओर से/Respondent by : Shri Sudhakar Verma, Sr. DR Date…

Lakhmi Chand Yadav, Faridabad vs. ITO, Ward-1(4), Faridabad

In the result, the appeal filed by the revenue is dismissed and the substantial questions of law are answered against the revenue

ITA 516/DEL/2020[2011-12]Status: DisposedITAT Delhi03 Dec 2024AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 516/Del/2020 : Asstt. Year : 2011-12 Lakhmi Chand Yadav, Vs Income Tax Officer, Village Mirzapur Hardet Haveli Ward-1(4), Mujehri, Faridabad, Haryana-121004 Faridabad-121001 (Appellant) (Respondent) Pan No. Aaepy4744P Assessee By : Sh. M. K. Gupta, Ca Revenue By : Sh. B. S. Anand, Sr. Dr Date Of Hearing: 25.11.2024 Date Of Pronouncement: 03.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2011-12, Arises Against The Order Of Cit(A), Faridabad Dated 28.11.2019 In Case No. 10339/2018-19 In Proceedings U/S 143(3)/147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. M. K. Gupta, CAFor Respondent: Sh. B. S. Anand, Sr. Dr

Section 133ASection 143Section 143(3)Section 147Section 148Section 260A

…anatory memorandum to Explanation 3 to Section 147 of the Act was not brought to the notice of the High Court in the (2008) 306 ITR 343 (Raj) (2011) 331 ITR 236 (Bom) (2011) 336 ITR 136 (2018) 99 taxmann.com 312 (SC) (2022) 138 taxmann.com 296 (Bombay) (2013) 355 ITR 172 (Guj.) (2012) 344 ITR 641 (Chattisgarh) (2008) 306 ITR 343 (Raj) (2017) 394 ITR 733 (Mad) (2016) 387 ITR 416 (Del) (2003) 259 ITR 19 (SC) (2017) 291 CTR 272 (P&H) ITAT NO. 143 OF 2021 said decision. It is further submitted by Mr. Bagaria that in the reasons for reopening there was no allegation made against the assessee that they failed to fully…

Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad vs. N K Proteins Pvt. Limited, Ahmedabad

In the result the appeal filed by the Revenue is hereby dismissed

ITA 339/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2009-10

Bench: Shri T R Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Vartik Chokshi, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R

Section 143(3)Section 147Section 148Section 14ASection 40A(2)(b)Section 43(5)

…ictional High Court of Gujarat in the case of CIT vs. Mohmed Junded 6 I.T.A No. 339/Ahd/2022 & CO 29/Ahd/2022 A.Y. 2009-10 Page No. ACIT vs. NK Proteins Ltd. & NK Proteins Ltd. vs. ACIT Dadani [2013] 30 taxmann.com 1(Gujarat)/ [2013] 214 taxman 38 (Gujarat)/355 ITR 172 (Guj), Hon'ble Jurisdictional Tribunal in Appellant's own case and other decisions as mentioned above and also as relied upon by the Appellant on similar issue to the Appellant's case, I find that claim of Appellant is correct. 4.10. In addition to above and on perusal of reasons recorded by AO which is reproduced herein above, it is apparent th…

Jaspreet Singh Sidhu, Chandigarh vs. Principal Commissioner of Income Tax-1, Chandigarh

In the result, the appeal is allowed

ITA 335/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh18 Sept 2024AY 2016-17

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 335/Chd/2024 "नधा"रण वष" / Assessment Year : 2016-17 Jaspreet Singh Sidhu, Vs. The Pcit-1, बनाम Cr Building, Sector 17, H. No. 1656, Sector 33-D, Chandigarh Chandigarh "थायी लेखा सं./Pan No: Bykps6091L अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Rohit Sharma, CIT DR

Section 147Section 148Section 263

…Singh Sidhu, Chandigarh , 8 fresh notice under section 148 would be necessary, the legality of which would be tested in the event of a challenge by the assessee." (Emphasis is mine) [See CIT v. Mohmed Juned Dadani [2013] 30 taxmann.com 1/214 Taxman 38/[2014] 355 ITR 172 (Guj); CIT v. Jet Airways (1) Ltd. [2010] 195 Taxman 117/[2011] 331 ITR 236 (Bom); and Oriental Bank of Commerce v. Addl. CIT [2014] 49 taxmann.com 485/[2015] 228 Taxman 25 (Delhi) (Mag.)/Manu/DE/1935/2014] 14. Given the aforesaid position, we are not inclined to interfere with the impugned order." xv. Thus, from the above decision it is eviden…

Sureshkumar Jethanand Rawlani, Mumbai vs. Income Tax Officer, 17(3)(4), Mumbai

ITA 1054/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

For Appellant: Shri Tanzil R. Padvekar, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R. &

Section 143(3)Section 147Section 148Section 246Section 4Section 5Section 56(2)(vii)Section 80

…anatory memorandum to Explanation 3 to Section 147 of the Act was not brought to the notice of the High Court in the (2008) 306 ITR 343 (Raj) (2011) 331 ITR 236 (Bom) (2011) 336 ITR 136 (2018) 99 taxmann.com 312 (SC) (2022) 138 taxmann.com 296 (Bombay) (2013) 355 ITR 172 (Guj.) (2012) 344 ITR 641 (Chattisgarh) (2008) 306 ITR 343 (Raj) (2017) 394 ITR 733 (Mad) (2016) 387 ITR 416 (Del) (2003) 259 ITR 19 (SC) (2017) 291 CTR 272 (P&H) said decision. It is further submitted by Mr. Bagaria that in the reasons for reopening there was no allegation made against the assessee that they failed to fully and truly disclose al…

Sureshkumar Jethanand Rawlani, Mumbai vs. Income Tax Officer, 17(3)(4), Mumbai

ITA 1053/MUM/2024[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

For Appellant: Shri Tanzil R. Padvekar, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R. &

Section 143(3)Section 147Section 148Section 246Section 4Section 5Section 56(2)(vii)Section 80

…anatory memorandum to Explanation 3 to Section 147 of the Act was not brought to the notice of the High Court in the (2008) 306 ITR 343 (Raj) (2011) 331 ITR 236 (Bom) (2011) 336 ITR 136 (2018) 99 taxmann.com 312 (SC) (2022) 138 taxmann.com 296 (Bombay) (2013) 355 ITR 172 (Guj.) (2012) 344 ITR 641 (Chattisgarh) (2008) 306 ITR 343 (Raj) (2017) 394 ITR 733 (Mad) (2016) 387 ITR 416 (Del) (2003) 259 ITR 19 (SC) (2017) 291 CTR 272 (P&H) said decision. It is further submitted by Mr. Bagaria that in the reasons for reopening there was no allegation made against the assessee that they failed to fully and truly disclose al…

Income Tax Officer, Ward-2(3)(6), Surat, Anavil Business Centre vs. Sunilkumar, Devratna Apartment

In the result the ground No

ITA 539/SRT/2023[2008-2009]Status: DisposedITAT Surat14 Dec 2023AY 2008-2009

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.539/Srt/2023 Assessment Year: (2008-09) (Physical Hearing) The Ito, Vs. Sunilkumar Parasmal Jain, Ward-2(3)(6), 503, Gokul Apartment, Devidas Surat Pipla Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abypj2281P (Appellant) (Respondent) Appellant By Shri Ashish Pophare, Cit-Dr None Respondent By 29/11/2023 Date Of Hearing Date Of Pronouncement 14/12/2023

Section 147

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) ITA.539/SRT/2023/AY.2008-09 Sunilkumar Parasmal Jain 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC)…

Abhishek Navnitkumar Doshi, Surat vs. Income Tax Officer, Ward 2(3)(7), Surat

In the result the ground No

ITA 530/SRT/2023[2011-12]Status: DisposedITAT Surat31 Oct 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.530/Srt/2023 Assessment Year: (2011-12) (Physical Hearing) Abhishek Navnitkumar Doshi, Vs. The Ito, 204/205, 2Nd Floor, 6/1911-12, Ward-2(3)(7), Jin Shanti Building, Surat Surat – 395003, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr 12/10/2023 Date Of Hearing Date Of Pronouncement 31/10/2023

Section 132Section 144Section 147Section 148

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) ITA No.530/SRT/2023/AY.2011-12 Abhishek Navnitkumar Doshi 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325…

Income Tax Officer, Surat vs. Magnifique Gems Private Limited, Surat

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

ITA 458/SRT/2023[2011-12]Status: DisposedITAT Surat27 Oct 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.389 & 458/Srt/2023 "नधा"रण वष"/Assessment Year: (2011-12) (Physical Court Hearing) Magnifique Gems Pvt. Ltd. Income Tax Officer, Ward- 105, Rajshree Building, Maniyara 1(1)(4), Surat, Aayakar Bhawan, Sheri Na Naka,Mahidharpura, Near Majura Gate, Opp. New Surat-395003. Civil Hospital, Surat-395001

Section 132(4)Section 143(3)Section 147Section 250

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Magnifique Gems Private Limited, Surat vs. Income Tax Officer, Ward -1(1)(4), Surat

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

ITA 389/SRT/2023[2011-12]Status: DisposedITAT Surat27 Oct 2023AY 2011-12

Section 132(4)Section 143(3)Section 147Section 250

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

The Pr. Commissioner of Income Tax -7 vs. Prosperous Buildcon Pvt. Ltd

ITA/239/2019HC Delhi19 Oct 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 143(1)Section 148Section 263Section 40A(3)

…has found resonance with at least three (3) High Courts, is, the Bombay High Court, the Gujarat High Court and the Delhi High Court in the following cases: (i) CIT v. Jet Airways (1) Ltd. (2011) 331 ITR 236 (Bom); (ii) CIT v. Mohmed Juned Dadani [2013] 355 ITR 172 (Guj); Manu/GJ/0061/2013 (iii) Oriental Bank of Commerce v. Addl. CIT Manu/DE/1935/2014 23.1. The only High Court, which has taken a contrary view, as it were, is the Punjab and Haryana High Court in the matter of: Majinder Singh Kang v. CIT [2012] 344 ITR 358 (P&H); (2012) 25 taxmann.com 124 (P&H) Digitally Signed By:VAISHALI C…

Jagdish Manilal Desai, Surat vs. The Income Tax Officer, Surat

In the result the ground No

ITA 462/SRT/2023[2007-08]Status: HeardITAT Surat05 Sept 2023AY 2007-08

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.462/Srt/2023 Assessment Year: (2007-08) (Virtual Hearing) Jagdish Manilal Desai (Huf), Vs. The Ito, Prop. Hemal Gems, 104, 3Rd Ward – 1(3)(2), Floor, Keshav Jyot Apartment, Surat Lal Bunglow, Athwalines, Surat – 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabhj3074D (Appellant) (Respondent)

Section 143(3)

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) ITA.462/SRT/2023/AY.2007-08 Jagdish Manilal Desai (HUF) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC…

Sampat Lal Lodha, Nathdwara vs. ITO, Ward-2, Rajsamand

In the result, both appeals of the assessee are allowed

ITA 2/JODH/2022[2011-12]Status: DisposedITAT Jodhpur02 Aug 2023AY 2011-12

Section 143(1)Section 147Section 68

…71/331 ITR 236 (Mum HC) Ranbaxy Laboratories Ltd. v/s CIT (2011) 336 ITR 136/57 DTR 281 (Del HC) CIT v/s Adhunik Niryat Ispat Ltd. (2011) 63 DTR 212 (DeI HC) ACIT v/s Major Deepak Mehta (2012) 344 ITR 641 (Chhattisgarh HC). CIT v/s Mohmed Juned Dadani (2013) 355 ITR 172 (Guj HC) The Hon’ble Tribunal held as under:- “Therefore, the very basis and the supporting point, the reasons to believe does not exist anymore, therefore, the proceedings initiated U/s 147/148 deserves to be quashed at this stage and we quash the proceedings initiated U/s 147/148 of the Act.” and oblige. 2] As regards ground of appeal No. 2…

Sampat Lal Lodha, Nathdwara vs. ITO, Ward-2, Rajsamand

In the result, both appeals of the assessee are allowed

ITA 1/JODH/2022[2010-11]Status: DisposedITAT Jodhpur02 Aug 2023AY 2010-11

Section 143(1)Section 147Section 68

Manoj Kumar, Rewari vs. ITO Ward-2, Rewri

In the result, assessee’s appeal is partly allowed

ITA 9011/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Jul 2023AY 2013-14

Bench: Shri Kul Bharat[Assessment Year: 2013-14

Section 143(3)Section 147Section 148Section 2

…hah (2006) 283 ITR 453 (Bom.); - Smt. Kantamani Venkata Satyavathi Vs. ITO (1967) 64 ITR 516 (AP); - ITO Vs. Electro Steel Castings Ltd. (2003) 264 ITR 410 (Cal.); - Smt. Munni Devi Vs. ITO Ward-2, Rewari (ITAT New Delhi); - CIT Vs. Mohmed Juned Dadani (2013) 355 ITR 172 (Guj.); - Bharat Singh Vs. ITO ward-2, Rewari, ITAT-Delhi dt. 23.5.2022 Therefore, he prayed that the reopening deserves to be quashed. 4 5. On the other hand learned DR opposed the submissions and supported the orders of the authorities below. He submitted that as per the report the assessment was reopened on the ground of the cash deposited…

Income Tax Officer, Ward-2(3)(8), Surat vs. Sanjaykumar Devkishan Panwar, Surat

In the result the ground No

ITA 588/SRT/2019[2008-09]Status: DisposedITAT Surat22 Feb 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.569/Srt/2019 Assessment Year: (2008-09) (Physical Court Hearing) Sanjaykumar Devkishan Panwar, Vs. The Ito, Ward-2(3)(8), 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.588/Srt/2019 Assessment Year: (2008-09) The Ito, Ward-2(3)(8), Vs. Sanjaykumar Devkishan Panwar, 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Shri Rohit Vijayvargia, Ca Shri Ritesh Mishra, Cit(Dr) Respondent By Date Of Hearing 03/02/2023 Date Of Pronouncement 20/02/2023

Section 143(3)Section 147Section 148

…Sanjay Kumar Devkishan Panwar 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Sanjaykumar Devkishan Panwar, Surat vs. Income Tax Officer, Ward-2(3)(8), Surat

In the result the ground No

ITA 569/SRT/2019[2008-09]Status: DisposedITAT Surat22 Feb 2023AY 2008-09

Section 143(3)Section 147Section 148

Late Shri Bhimsen Darbarilal Arora, Surat vs. The Asstt. Commissioner of Income Tax, Circle-5, Surat

In the result, ground no.4 raised by assessee is allowed for statistical purposes

ITA 1706/AHD/2016[2010-11]Status: DisposedITAT Surat22 Feb 2023AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.1706/Ahd/2016 "नधा"रणवष"/Assessment Year: (2010-11) (Physical Court Hearing) Bhimsen Darbarilal Arora Through, Vs. The Acit, Circle-5, L/H. Rajat Bhimsen Arora, Surat. Smt. Mamta Bhimsen Arora, A-201, Madhulika Apartment, Bhatar Road, Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acaps9230L

Section 133ASection 143(3)Section 145(3)Section 68

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

ITO, Ward-2(3)(8), Surat vs. Mukeshkumar Lalchand Jain, Surat

In the result, appeal filed by the Revenue is partly allowed

ITA 452/SRT/2019[2008-09]Status: DisposedITAT Surat30 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.452/Srt/2019 ("नधा"रण वष" /Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward- Mukeshkumar Lalchand Jain, 2(3)(8), Room No.407, 4Th Prop. Of M/S Mukesh Diamonds, 1St Floor, Anavil Business Vs. Office No. 401, Floor, H. Centre, Adajan-Hajira Road, No.5/1171/72/73/1090, New Dtc, Adajan, Surat-395009 Hath Falia, Haripura, Surat – 395008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agupj3281A (Appellant)/(Revenue) (Respondent)/(Assessee)

Section 147Section 148

…I.T.A. No.776 &1180/AHD/2017 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 ShilpiJewellers Pvt. Ltd. vs. Union of India &Ors. WRIT PETITION NO. 3540 OF 2018 (Bombay High Court) 6 CIT in Vs. Mohmed Juned Dadani 355 ITR 172 (Gujarat) 7 Micro Inks Pvt. Ltd. Vs. ACIT [2017] 79 taxmann.com 153 (Gujarat) 8 Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 and 1381 /Ahd/2017 9 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) ITA No.452/SRT/2019/AY.2008-09 Mukeshkumar Lalchand Jain 10 PCIT, Surat 1 Vs. Tejua Rohit kumar Kapadia [2018] 94 taxmann.com 325 (S…