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 147Section 148Section 143(3)Section 142(1)Section 234ASection 234BSection 234CSection 69A
Read the full judgment

Issues it is cited on

third party informationlive linkreason to believeentry operatorescapement of incomeappeal before cit(a)reopening of assessmentaccommodation entrysection 145(3)change of opinionreassessment proceedingsfirst appeal

Judgments citing 6 CIT in v. Mohmed Juned Dadani

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

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

ITA 575/SRT/2019[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…

ITO, Ward 2(3)(7), Surat vs. Gautamchand Chunilal Jain, Surat

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

ITA 504/SRT/2019[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…

Gautamchand Chunilal Jain, Surat vs. ITO, Ward-2(3)(7), Surat

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

ITA 420/SRT/2019[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…

M/S. Borda Brothers, Surat vs. The DCIT., Circle-3(3), Surat

In the result the ground No

ITA 774/SRT/2018[2008-09]Status: DisposedITAT Surat29 Mar 2022AY 2008-09

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.774&765/Srt/2018 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) M/S Borda Brothers Dy. Commissioner Of Income 8/9 Saurashtra Diamond B/H Tax, Circle-3(3), Aayakar Geetanjali Cinema, Varachha Bhawan, Majura Gate, Surat- Road,Surat-395006 396009 Vs. Income Tax Officer, Ward- M/S Borda Brothers 3(3)(1), Room No. 418, Aayakar B/8, Panchdev Society, B/H Bhavan, Marjura Gate, Surat- Laxmi Hotel, Varachha 395001 Road,Surat-395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefb 0796 Q (Appellant ) (Respondent)

For Appellant: Shri Sapnesh R Sheth, C.AFor Respondent: Shri H.P.Meena, CIT-DR
Section 144Section 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 Shilpi Jewellers 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.…

The Income Tax Officer, Ward-3(3)(1), Surat vs. M/S. Borda Brothers, Surat

In the result the ground No

ITA 765/SRT/2018[2008-09]Status: DisposedITAT Surat29 Mar 2022AY 2008-09

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.774&765/Srt/2018 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) M/S Borda Brothers Dy. Commissioner Of Income 8/9 Saurashtra Diamond B/H Tax, Circle-3(3), Aayakar Geetanjali Cinema, Varachha Bhawan, Majura Gate, Surat- Road,Surat-395006 396009 Vs. Income Tax Officer, Ward- M/S Borda Brothers 3(3)(1), Room No. 418, Aayakar B/8, Panchdev Society, B/H Bhavan, Marjura Gate, Surat- Laxmi Hotel, Varachha 395001 Road,Surat-395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefb 0796 Q (Appellant ) (Respondent)

For Appellant: Shri Sapnesh R Sheth, C.AFor Respondent: Shri H.P.Meena, CIT-DR
Section 144Section 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 Shilpi Jewellers 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.…

Shri Manish Agarwal, Surat vs. The ITO, Ward-3(1)(5), Surat

In the result, assessee’s the appeals in ITA No

ITA 256/SRT/2017[2008-09]Status: DisposedITAT Surat29 Mar 2022AY 2008-09

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.206 & 256/Srt/2017 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Income Tax Officer, Ward- Manish Agarwal 3(1)(5)Room No. 115, 1St Floor, 204, Vaibhav Chambers, Anavil Business Centre, Hajira Raghunathpura, Main Road, Road, Opp. Star Bazar, Adajan, Surat-395003 Surat-395009 Vs. Income Tax Officer, Ward- Manish Agarwal 3(1)(5), Aayakar Bhawan, 204, Vaibhav Chambers, Majura Gate, Surat Raghunathpura, Main Road,Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afwpa 2629 A (Appellant ) (Respondent)

For Appellant: Shri Suchek Anchalia, C.AFor Respondent: Shri H.P.Meena, CIT-DR
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 Rohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Shri Ramprakash V. Vijayvergiya, Surat vs. The ITO, Ward-3(1)(5), Surat

In the result, assessee’s the appeals in ITA No

ITA 253/SRT/2017[2008-09]Status: DisposedITAT Surat29 Mar 2022AY 2008-09

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.206 & 256/Srt/2017 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Income Tax Officer, Ward- Manish Agarwal 3(1)(5)Room No. 115, 1St Floor, 204, Vaibhav Chambers, Anavil Business Centre, Hajira Raghunathpura, Main Road, Road, Opp. Star Bazar, Adajan, Surat-395003 Surat-395009 Vs. Income Tax Officer, Ward- Manish Agarwal 3(1)(5), Aayakar Bhawan, 204, Vaibhav Chambers, Majura Gate, Surat Raghunathpura, Main Road,Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afwpa 2629 A (Appellant ) (Respondent)

For Appellant: Shri Suchek Anchalia, C.AFor Respondent: Shri H.P.Meena, CIT-DR
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 Rohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

The ITO, Ward-3(1)(5), Surat vs. Shri Manish Agarwal, Surat

In the result, assessee’s the appeals in ITA No

ITA 206/SRT/2017[2008-09]Status: DisposedITAT Surat29 Mar 2022AY 2008-09

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.206 & 256/Srt/2017 (िनधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) Income Tax Officer, Ward- Manish Agarwal 3(1)(5)Room No. 115, 1St Floor, 204, Vaibhav Chambers, Anavil Business Centre, Hajira Raghunathpura, Main Road, Road, Opp. Star Bazar, Adajan, Surat-395003 Surat-395009 Vs. Income Tax Officer, Ward- Manish Agarwal 3(1)(5), Aayakar Bhawan, 204, Vaibhav Chambers, Majura Gate, Surat Raghunathpura, Main Road,Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afwpa 2629 A (Appellant ) (Respondent)

For Appellant: Shri Suchek Anchalia, C.AFor Respondent: Shri H.P.Meena, CIT-DR
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 Rohitkumar Kapadia [2018] 94 taxmann.com 325 (SC) 11 The PCIT-17 vs. M/s Mohommad Haji Adam & Co. ITA NO.…

Shri Akhil Vinayakumar Lodha, Surat vs. Income Tax Officer, Ward-3(1)(2), Surat

In the result, the grounds of appeal raised by assessee is partly allowed

ITA 250/SRT/2017[2008-09]Status: DisposedITAT Surat25 Mar 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Akhil Lodha Ito-3(1)(2) 11, Shakti Chambers, Surat Vs. Raghunathpura, Main Road, Surat-395003 Pan : Adapl9057H Appellant Respondednt

Section 132Section 132(4)Section 147Section 148Section 254(1)

…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.…

Surya Impex, Surat vs. The Income Tax Officer, Ward-2(3)(8), Surat

In the result, the grounds of appeal raised by assessee is partly allowed

ITA 1378/AHD/2017[2009-10]Status: DisposedITAT Surat25 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132(4)Section 143(3)Section 254(1)

…2009-10) Surya Impex, Surat 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 Shilpi Jewellers 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) Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 8 and 1381 /Ahd/2017 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 9 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. M/S. Surya Impex, Surat

In the result, the grounds of appeal raised by assessee is partly allowed

ITA 1165/AHD/2017[2009-10]Status: DisposedITAT Surat25 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132(4)Section 143(3)Section 254(1)

…2009-10) Surya Impex, Surat 4 The PCIT-5 vs. M/s. Shodiman Investments Pvt. Ltd. TTANO. 1297 OF 2015 (Bombay High Court) 5 Shilpi Jewellers 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) Shakti Karnawat Vs. ITO - 2(3)(8), Surat ITA 1504/Ahd/2017 8 and 1381 /Ahd/2017 Asian Paints Ltd. Vs. DCIT, [2008] 296 ITR 90 (Bombay) 9 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.…

Shri Vimalchand Jain, Surat vs. ITO, Ward-3(3)(5), Surat

In the result the ground No

ITA 293/SRT/2018[2008-09]Status: DisposedITAT Surat10 Mar 2022AY 2008-09
For Appellant: Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(3)Section 147Section 148Section 271(1)(c)Section 69C

…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 Shilpi Jewellers 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.…

Aakash Impex, Surat vs. ITO-2(3)(7), Majura Gate, Surat

In the result the ground No

ITA 200/SRT/2021[2008-09]Status: DisposedITAT Surat22 Feb 2022AY 2008-09
For Appellant: Shri Suchek Anchaliya, CAFor Respondent: Shri Sita Ram Meena, Sr. DR
Section 131Section 133(6)Section 143Section 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) 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.…

ACIT, Jammu vs. Sh Vikramaditya Singh, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 269/ASR/2007[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…Taxman 438 (Raj) vi. Commissioner of Income-tax v. Software Consultants [2012] 341 ITR 240 (DELHI) vii. Oriental Bank of Commerce v. Additional Commissioner of Income-tax [2014] 272 CTR 56 (Delhi) viii. Commissioner of Income-tax v. Mohmed Juned Dadani[2014] 355 ITR 172 (Gujarat) 40.1 So far as the argument of the Ld. Special Counsel for the Revenue that judgment in the case of Ranbaxy Laboratories Ltd. v. CIT 120111 336 ITR 136 is no longer good law since the judgment has been OVERTURNED by the later Bench in the case of CIT vs. Jakhotia Plastics P. Ltd 77 ITA.Nos.263/Asr/2003, 267 to 269/Asr/2007 & C.O.Nos.43…

ACIT, Cir-II, Jammu vs. Smt. Yashorajya Laxmi, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 268/ASR/2007[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…Taxman 438 (Raj) vi. Commissioner of Income-tax v. Software Consultants [2012] 341 ITR 240 (DELHI) vii. Oriental Bank of Commerce v. Additional Commissioner of Income-tax [2014] 272 CTR 56 (Delhi) viii. Commissioner of Income-tax v. Mohmed Juned Dadani[2014] 355 ITR 172 (Gujarat) 40.1 So far as the argument of the Ld. Special Counsel for the Revenue that judgment in the case of Ranbaxy Laboratories Ltd. v. CIT 120111 336 ITR 136 is no longer good law since the judgment has been OVERTURNED by the later Bench in the case of CIT vs. Jakhotia Plastics P. Ltd 77 ITA.Nos.263/Asr/2003, 267 to 269/Asr/2007 & C.O.Nos.43…

ACIT, Jammu vs. Dr Karan Singh, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 267/ASR/2007[1998-99\u005cu005cu005cu005cu005cu005cu005cu005c]Status: DisposedITAT Delhi24 Jan 2022

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…Taxman 438 (Raj) vi. Commissioner of Income-tax v. Software Consultants [2012] 341 ITR 240 (DELHI) vii. Oriental Bank of Commerce v. Additional Commissioner of Income-tax [2014] 272 CTR 56 (Delhi) viii. Commissioner of Income-tax v. Mohmed Juned Dadani[2014] 355 ITR 172 (Gujarat) 40.1 So far as the argument of the Ld. Special Counsel for the Revenue that judgment in the case of Ranbaxy Laboratories Ltd. v. CIT 120111 336 ITR 136 is no longer good law since the judgment has been OVERTURNED by the later Bench in the case of CIT vs. Jakhotia Plastics P. Ltd 77 ITA.Nos.263/Asr/2003, 267 to 269/Asr/2007 & C.O.Nos.43…

ACIT, Jammu vs. Sh M.K. Ajat Shatru, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 263/ASR/2003[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…Taxman 438 (Raj) vi. Commissioner of Income-tax v. Software Consultants [2012] 341 ITR 240 (DELHI) vii. Oriental Bank of Commerce v. Additional Commissioner of Income-tax [2014] 272 CTR 56 (Delhi) viii. Commissioner of Income-tax v. Mohmed Juned Dadani[2014] 355 ITR 172 (Gujarat) 40.1 So far as the argument of the Ld. Special Counsel for the Revenue that judgment in the case of Ranbaxy Laboratories Ltd. v. CIT 120111 336 ITR 136 is no longer good law since the judgment has been OVERTURNED by the later Bench in the case of CIT vs. Jakhotia Plastics P. Ltd 77 ITA.Nos.263/Asr/2003, 267 to 269/Asr/2007 & C.O.Nos.43…

The Deputy Commissioner of Income Tax, Circle-3(3), Surat vs. Shri Ravjibhai Becharbhai Dhameliya, Surat

In the result the ground No

ITA 1525/AHD/2017[2013-14]Status: DisposedITAT Surat06 Jan 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)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) 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 Deputy Commissioner of Income Tax, Circle-3(3), Surat vs. Shri Ravjibhai Becharbhai Dhameliya, Surat

In the result the ground No

ITA 1524/AHD/2017[2008-09]Status: DisposedITAT Surat06 Jan 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)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) 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 Deputy Commissioner of Income Tax, Circle-3(3), Surat vs. Shri Ravjibhai Becharbhai Dhameliya, Surat

In the result the ground No

ITA 1523/AHD/2017[2007-08]Status: DisposedITAT Surat06 Jan 2022AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A Nos.1239 To 1241/Ahd/2017 & Ita Nos.1523, 1524 & 1525/Ahd/2017 "नधा"रणवष"/Assessment Years: 2007-08, 2008-09 & 2013-14 (Virtual Court Hearing) Shrik Ravjibhai B Dhameliya Vs. Dy. Commissioner Of Income Tax Prop. M/S. Amrut Exports, Circle-3(3), Surat Vrajshila, Nr. Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat. [Pan: Accpd5423C] Vs. Shrik Ravjibhai B Dhameliya Prop. Dy. Commissioner Of Income Tax M/S. Amrut Exports, Vrajshila, Nr. Circle-3(3), Surat Gajjar Petrol Pump, Kapodara Char Rasta, Varachha Road, Surat [Pan: Accpd5423C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth, C.A. राज"वक"ओरसे /Revenue By Shri H.P. Meena, Cit/ Dr & Ms. Anupama Singla, Sr. Dr. सुनवाई क" तार"ख/ Date Of Hearing: 21.10.2021 उ"घोषणा क" तार"ख/Pronouncement On: 06.01.2022

Section 143(3)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) 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.…