7. KAMLESHBHAI DHARAMSHIBHAI PATEL v. COMMISSIONER OF INCOME TAX, HIGH COURT OF GUJARAT

263 CTR 362High Court2013#3465 most cited

What is 7. KAMLESHBHAI DHARAMSHIBHAI PATEL v. COMMISSIONER OF INCOME TAX, HIGH COURT OF GUJARAT authority for?

Documents found during a search on a third party are considered to belong to the assessee for the purpose of Section 153C if they relate to a transaction where the assessee sold property and the documents are sale deeds and eviction agreements concerning that property.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2024.

Also referred to as

Kamleshbhai Dharamshibhai Patel · section 153C · documents belonging to assessee · search on third party · sale deeds · eviction agreements · Gujarat High Court

Also reported as

95 DTR 88

Issues it is cited on

section 153(3)section 271aaasection 144basection 153a(1)(b)section 153(a)section 158bgsection 142(2a)assistant directorpenalty under section 271(1)(c)block periodsection 153bsection 139(4)

Judgments citing 7. KAMLESHBHAI DHARAMSHIBHAI PATEL v. COMMISSIONER OF INCOME TAX, HIGH COURT OF GUJARAT

Vitthal Dhondiba Tupe, Pune vs. Assistant Commissioner of Income-Tax

ITA 2110/PUN/2013[2006-07]Status: DisposedITAT Pune19 Sept 2018AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

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

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2108/PUN/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-stra-nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 PAN : AAMPT1909M .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.2109/PUN/2013 यनधाारण वषा / Asse…

Sopan Dhondiba Tupe, Pune vs. Assistant Commissioner of Income-Tax

ITA 2109/PUN/2013[2006-07]Status: DisposedITAT Pune19 Sept 2018AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

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

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2108/PUN/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-stra-nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 PAN : AAMPT1909M .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.2109/PUN/2013 यनधाारण वषा / Asse…

Sandip Bhanudas Tupe, Pune vs. Assistant Commissioner of Income-Tax

ITA 2108/PUN/2013[2006-07]Status: DisposedITAT Pune19 Sept 2018AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अऩीऱ सं. / Ita No.2108/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aampt1909M .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita No.2109/Pun/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sopan Dhondiba Tupe, S. No. 202, Sade-Stra-Nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 Pan : Aajpt0436E .......अऩीऱाथी / Appellant बनाम / V/S. Assistant Commissioner Of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / Ita Nos.2110 & 2111/Pun/2013 यनधाारण वषा / Assessment Years : 2006-07 & 2009-10

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

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2108/PUN/2013 यनधाारण वषा / Assessment Year : 2006-07 Shri Sandip Bhanudas Tupe, S. No. 202, Sade-stra-nali, Near Vitthal Mandir, Hadapsar, Pune – 411028 PAN : AAMPT1909M .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Central Circle – 2(1), Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.2109/PUN/2013 यनधाारण वषा / Asse…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 760/DEL/2016[2005-06]Status: DisposedITAT Delhi30 Jul 2018AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, New Delhi

ITA 485/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Jul 2018AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, New Delhi

ITA 484/DEL/2014[2003-04]Status: DisposedITAT Delhi30 Jul 2018AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1619/DEL/2011[2006-07]Status: DisposedITAT Delhi30 Jul 2018AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1618/DEL/2011[2005-06]Status: DisposedITAT Delhi30 Jul 2018AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1617/DEL/2011[2004-05]Status: DisposedITAT Delhi30 Jul 2018AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1616/DEL/2011[2003-04]Status: DisposedITAT Delhi30 Jul 2018AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1615/DEL/2011[2002-03]Status: DisposedITAT Delhi30 Jul 2018AY 2002-03

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1614/DEL/2011[2001-02]Status: DisposedITAT Delhi30 Jul 2018AY 2001-02

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

Adarsh Kumar, New Delhi vs. DCIT, New Delhi

ITA 5096/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Nov 2017AY 2010-11

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Amit Goel, & Nippun Mital, CAsFor Respondent: Sh. Ms. Rachna Singh, CIT(DR)
Section 132Section 132(1)Section 153C

…t satisfaction recorded by the Officer issuing notice u/s 153C is sufficient if the AO of the searched person and third party are the same. 6. Kamleshbhai Dharamshibhai Patel Vs CIT {[2013] 31 taxmann.com 50 {Gujarat)/2013] 214 Taxman 558 {Gujarat)/[2013] 263 CTR 362 (Gujarat)} (Copy Enclosed) where Hon'ble Gujarat High Court held that where assessee sold certain land to purchaser, documents, viz., sale deeds of said land and agreements executed between assessee and erstwhile tenants regarding their eviction, found during search upon purchaser, would be said to be belonging to assessee for purpose of sect…

Adarsh Kumar, New Delhi vs. DCIT, New Delhi

ITA 5095/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Nov 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Amit Goel, & Nippun Mital, CAsFor Respondent: Sh. Ms. Rachna Singh, CIT(DR)
Section 132Section 132(1)Section 153C

…t satisfaction recorded by the Officer issuing notice u/s 153C is sufficient if the AO of the searched person and third party are the same. 6. Kamleshbhai Dharamshibhai Patel Vs CIT {[2013] 31 taxmann.com 50 {Gujarat)/2013] 214 Taxman 558 {Gujarat)/[2013] 263 CTR 362 (Gujarat)} (Copy Enclosed) where Hon'ble Gujarat High Court held that where assessee sold certain land to purchaser, documents, viz., sale deeds of said land and agreements executed between assessee and erstwhile tenants regarding their eviction, found during search upon purchaser, would be said to be belonging to assessee for purpose of sect…