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

The Income Tax Officer, Ward-3(3)(1), Surat vs. Shri Gyanchand Sugamchand Jain, Surat

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1521/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

…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 Rohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

The Income Tax Officer, Ward-3(3)(1), Surat vs. Shri Anil Ghanshyambhai Kumawat, Surat

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1520/AHD/2017[2008-09]Status: DisposedITAT Surat18 Jul 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

…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 Rohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

The Income Tax Officer, Ward-3(3)(1), Surat vs. Shri Anil Ghanshyambhai Kumawat, Surat

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1519/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

…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 Rohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

The Income Tax Officer, Ward-3(3)(5), Surat vs. Shri Virendra Kumar Lodha, Surat

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1498/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

…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 Rohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Shri Naresh R. Pareek, Surat vs. The Income Tax Officer, Ward-3(3)(3), Surat

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1392/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

…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 Rohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Shri Sharad Y. Jain, Surat vs. The Income Tax Officer, Ward-3(3)(4), Surat

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1390/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

…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 Rohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Shri Gyanchand & Jain, Surat vs. The Income Tax Officer, Ward-3(3)(1), Surat

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1387/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

…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 Rohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Shri Anil G. Kumawat, Surat vs. The Income Tax Officer, Ward-3(3)(1), Surat

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1384/AHD/2017[2008-09]Status: DisposedITAT Surat18 Jul 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

…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 Rohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Shri Anil G. Kumawat, Surat vs. The Income Tax Officer, Ward-3(3)(1), Surat

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1383/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

…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 Rohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Shri Virendra Kumar Lodha, Surat vs. The Income Tax Officer, Ward-3(3)(5), Surat

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1380/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

…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 Rohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

DCIT, Circle-1(1)(1), Surat vs. Diva Diamonds Pvt. Ltd, Surat

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

ITA 128/SRT/2020[2014-15]Status: DisposedITAT Surat14 Jul 2022AY 2014-15

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.128/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Deputy Commissioner Of Diva Diamonds Pvt.Ltd., Income-Tax, Circle-1(1)(1), 302, Gokul Building, Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent) Cross Objection No.13/Srt/2020 [Arising In Ita No.128/Srt/2020] ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt.Ltd., Deputy Commissioner Of 302, Gokul Building, Income-Tax, Circle-1(1)(1), Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Applicant) (Respondent) आयकर अपीलसं./Ita No.313/Srt/2019 ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt. Ltd., Principal Cit-1,Surat 1St 302, Gokul Building, Room No.123, Floor, Vs. Mahidharpura, Pipla Sherry, Aayakar Bhavan, Majura Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent)

Section 143(2)Section 263

…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. TejuaRohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Diva Diamonds Pvt. Ltd, Surat vs. Pr. Commissioner of Income Tax, Surat

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

ITA 313/SRT/2019[2014-15]Status: DisposedITAT Surat14 Jul 2022AY 2014-15

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.128/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Deputy Commissioner Of Diva Diamonds Pvt.Ltd., Income-Tax, Circle-1(1)(1), 302, Gokul Building, Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent) Cross Objection No.13/Srt/2020 [Arising In Ita No.128/Srt/2020] ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt.Ltd., Deputy Commissioner Of 302, Gokul Building, Income-Tax, Circle-1(1)(1), Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Applicant) (Respondent) आयकर अपीलसं./Ita No.313/Srt/2019 ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt. Ltd., Principal Cit-1,Surat 1St 302, Gokul Building, Room No.123, Floor, Vs. Mahidharpura, Pipla Sherry, Aayakar Bhavan, Majura Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent)

Section 143(2)Section 263

…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. TejuaRohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Mamta Singh, New Delhi vs. ITO Ward - 50(5), New Delhi

In the result, the appeal is allowed, as indicated above

ITA 477/DEL/2020[2011-12]Status: DisposedITAT Delhi07 Jul 2022AY 2011-12

Bench: Shri Saktijit Deyassessment Year: 2011-12

Section 139(1)Section 143(3)Section 147Section 148Section 250Section 269SSection 69A

…hout assessing the income, for which the assessment was reopened, the Assessing Officer cannot assess any other item of income. The same view has been expressed in the following decisions as well: 1. Commissioner of Income Tax Vs. Mohmed Juned Dadani, (2013) 355 ITR 172 (Guj.) 2. Ranbaxy Laboratories Ltd Vs CIT, 336 ITR 136 (Del. HC) 8. Respectfully following the ratio laid down in the aforesaid decisions, I have no hesitation in holding that the addition made of Rs.6,49,177/- is unsustainable. Accordingly, I delete the addition. Ground is allowed. 9. In the result, the appeal is allowed, as indicated above.…

Kusum Gupta, New Delhi vs. ITO Ward - 48(5), New Delhi

In the result, the appeal is allowed, as indicated above

ITA 7077/DEL/2019[2011-12]Status: DisposedITAT Delhi07 Jul 2022AY 2011-12

Bench: Shri Saktijit Deyassessment Year: 2011-12

Section 133(6)Section 143(3)Section 147

…hout assessing the income, for which the assessment was reopened, the Assessing Officer cannot assess any other item of income. The same view has been expressed in the following decisions as well: 1. Commissioner of Income Tax Vs. Mohmed Juned Dadani, (2013) 355 ITR 172 (Guj.) 2. Ranbaxy Laboratories Ltd Vs CIT, 336 ITR 136 (Del. HC) 8. Respectfully following the ratio laid down in the aforesaid decisions, I have no hesitation in holding that the addition made of Rs.6,49,177/- is unsustainable. Accordingly, I delete the addition. Ground is allowed. 9. In the result, the appeal is allowed, as indicated above.…

Pareshbhai Rameshbhai Panchal, Ahmedabad vs. The ITO, Ward-1(2)(5), Ahmedabad

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

ITA 2476/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad08 Jun 2022AY 2010-11

Bench: Shri P.M. Jagtap, Vice-Assessment Year : 2010-11 Pareshbhai Rameshbhai Panchal, Income Tax Officer, 1017, Nariyawad Ni Pole, Vs Ward-1(2)(5), Lunsawad, Dariapur, Ahmedabad Ahmedabad-380001 Pan : Atepp 2563 Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ketan Shah, Ar & Shri Aman Shah, Ar Revenue By : Shri Umesh Agarwal, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 26/05/2022 घोषणा क" तार"ख /Date Of Pronouncement: 08/06/2022 आदेश / O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income-Tax (Appeals)-6, Ahmedabad (“Cit(A)” In Short) Dated 16.11.2018 Whereby He Confirmed The Addition Of Rs.8,65,200/- Made By The Assessing Officer On Account Of Short Term Capital Gain Earned By The Assessee From The Transactions In Shares.

For Appellant: Shri Ketan Shah, AR &For Respondent: Shri Umesh Agarwal, Sr DR

Section 144Section 148

…hort Term Capital Gain earned by the assessee on share transactions which was entirely a different issue. In support of this contention, he has relied on the decision of Hon’ble Gujarat High Court in the case of CIT vs. Mohmed Juned Dadani, reported in [2014] 355 ITR 172 (Guj.). I am unable to accept this contention raised by the learned Counsel for the assessee in support of the issue raised in additional ground. It is observed that the reopening of the assessment was based on the ground that the assessee had entered into share transactions of Rs.17,30,39,940/- in the year under consideration and there was no re…

Income Tax Officer, Ward-2(3)(7), Surat vs. Ashokkumar Mulchand Jain, Surat

In the result the ground No

ITA 583/SRT/2019[2007-08]Status: DisposedITAT Surat25 May 2022AY 2007-08

…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.…

Ashokkumar Mulchand Jain, Thane vs. ITO, Ward-2(3)(7), Surat

In the result the ground No

ITA 559/SRT/2019[2007-08]Status: DisposedITAT Surat25 May 2022AY 2007-08

…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.…

Bharat Singh, Haryana vs. ITO, Rewari

In the result, the appeal of the assessee is allowed

ITA 3015/DEL/2015[2007-08]Status: DisposedITAT Delhi23 May 2022AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Astha Chandrabharat Singh Vs. Ito S/O. Shri Mangtu, Ward – 2 Village Jonawas Rewari (Dungarwas), Distt. Rewari Haryana

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ASTHA CHANDRA, JUDICIAL MEMBER Bharat Singh Vs. ITO S/o. Shri Mangtu, Ward – 2 Village Jonawas Rewari (Dungarwas), Distt. Rewari Haryana PAN No. ACBPS 3109 D (APPELLANT) (RESPONDENT) Assessee by Shri Amit Goel, C.A. Shri Nipun Mittal, C.A. Revenue by Shri Rajinder Jha, Sr. D.R. Date of hearing: 28.04.2022 Date of Pronouncement: 23.05.2022 ORDER PER ANIL CHATURVEDI, AM : This appeal filed by the assessee is directed against the order dated 23.03.2015 passed by the Commissioner of Income Tax…

Smt. Nalini Anil Amin, Anand vs. DCIT (Int.Tax), Baroda

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

ITA 682/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad29 Apr 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 682/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 Smt. Nalini Anilbhai Amin, D.C.I.T., C/O Kiran Patel & Co. C.A., Vs. (International Taxation), 3Rd Floor,Blue Corridor, Vadodara. Above New Anand Sports, 80Ft. Road, Anand-388001. Pan: Aizpa9772A

For Appellant: Shri A.L.Thakkar, A.RFor Respondent: Shri V.K. Singh, Sr. DR

Section 143(3)Section 147Section 50CSection 56(2)(vii)Section 56(2)(viii)

…any other income which has come to the notice of the AO during the proceedings under section 147 of the Act. In holding so, we draw support and guidance from the judgment of Hon’ble Jurisdictional High Court in case of CIT vs. Mohmed Juned Dadani reported in 355 ITR 172 wherein it was held as under: In the result, it is held that the Tribunal was right in law in coming to the conclusion that when on ground on which the reopening of assessment was based, no addition were made by Assessing Officer in the order of assessment, he could not make additions on some other grounds which did not form part of reasons recor…

Shri Kushal R Jain, Surat vs. ITO-3(3)(3), Surat

In the result, appeals filed by the assessee in ITA Nos

ITA 215/SRT/2020[2007-08]Status: DisposedITAT Surat29 Mar 2022AY 2007-08

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos. 420 & 504 /Srt/2019 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) Shri Gautam Chunilal Jain, Vs. The Ito, Ward-2(3)(7), Prop. Of M/S Sai Star, 286, Laxmi Surat. Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. (Assessee) (Revenue) The Ito, Ward-2(3)(7), Vs. Shri Gautam Chunilal Jain, Surat. Prop. Of M/S Sai Star, 286, Laxmi Nagar Society, Nr. Tikam Nagar, Lambe Hanuman Road, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abhpl0577D (Revenue) (Assessee) आयकरअपीलसं./Ita Nos. 215/Srt/2020 & 575/Srt/2019 ("नधा"रणवष" / Assessment Year: (2007-08) Shri Kushal R. Jain, The Ito, Ward-3(3)(3), Vs. Prop. M/S Kunal Gems, C/O. Surat. 901, Rajhans Tower, Mini Bazar, Varachha, Surat. (Assessee) (Revenue) The Ito, Ward-3(3)(3), Vs. Shri Kushal R. Jain, Surat. Prop. M/S Kunal Gems, C/O. 901, Rajhans Tower, Mini Bazar, Varachha, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Advpj6155B (Revenue) (Assessee) Assessee By Shri Himanshu Gandhi, Ca Shri H. P. Meena, Cit(Dr) Respondent By Date Of Hearing 21/03/2022 Date Of Pronouncement 29/03/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Cross Appeals Filed By The Assessees & Revenue, Pertaining To Assessment Year (Ay) 2007-08, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-1, Surat [In Ita. 420 & 504, 575/Srt/2019 & 215/Srt/2020 Assessment Year: 2007-08 Gautam C. Jain & Kushal R. Jain Short “The Ld. Cit(A)”] Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

Section 132(4)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) 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) ITA. 420 & 504, 575/SRT/2019 & 215/SRT/2020 Assessment…