74 (Gujarat) 13. Ankita A. Choksey v. ITO Writ Petition No. 3344 of 2018 (Bombay) 14. Satish Kumar Khandelwal Vs ITO

127 Taxmann.com 683Income Tax Appellate Tribunal2021#15198 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(1)Section 143(3)Section 147Section 148Section 133(6)Section 142(1)Section 151Section 10(38)

Issues it is cited on

section 148(2)live linktangible materialreason to believereopening of assessmentescapement of incomesection 151reassessment proceedingsincome-tax officernotice under section 148section 142(1)section 148

Judgments citing 74 (Gujarat) 13. Ankita A. Choksey v. ITO Writ Petition No. 3344 of 2018 (Bombay) 14. Satish Kumar Khandelwal Vs ITO

VINITA BAJORIA,JAIPUR vs. INCOME-TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 370/JPR/2025[201617]Status: DisposedITAT Jaipur21 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 370/JP/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Vinita Bajoria 1, Ganesh Colony Moti Doongri Road, Jaipur बनाम Income Tax Officer, Ward 5(2), Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEBPB4873M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Manoj Choudhary, CA राजस्व की ओर से / Revenue by : Sh. Gorav Avasthi, JCIT सुनवाई की तारीख / Date of Hear

For Appellant: Sh. Manoj Choudhary, CAFor Respondent: Sh. Gorav Avasthi, JCIT
Section 147Section 148Section 148A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 370/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Vinita Bajoria Income Tax Officer, Vs. 1, Ganesh Colony Moti Doongri Ward 5(2), Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEBPB4873M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Manoj Choudhary, CA jktLo dh vksj ls@ Revenue b…

HETAL DAXESH SHAH,MUMBAI vs. A. C. OF INCOME TAX 19 (1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 176/MUM/2025[2012-2013]Status: DisposedITAT Mumbai27 May 2025AY 2012-2013

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhan

Section 10(38)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER I.T.A. No.176/Mum/2025 Assessment Year: 2012-13 Ms. Hetal Daxesh Shah Vs. The Assistant 604, 6th Floor, Commissioner of Deccan Vikas, Income Tax-19(1), V.P.Road, Piramal Chambers, Khotachiwadi, Lalbaug, Mumbai-400004. Mumbai-400012. PAN: ARWPS1310C (Appellant) (Respondent) Appellant by Shri. Sanjay Parikh Respondent by Shri. Hemanshu Joshi, SR. D.R. Date of Hearing 01.05.2025 Date of Pronouncement 27.05.2025 ORDER Per Vikram Singh Yadav, A.M.: The present appea…

KAMLESH GUPTA AND SONS HUF,MUMBAI vs. THE INCOME TAX OFFICER WARD 19(2)(2), MUMBAI

ITA 4080/MUM/2024[2012-13]Status: DisposedITAT Mumbai05 Mar 2025AY 2012-13

Bench: Shri Sandeep Gosain (Jm) & Shri Omkareshwar Chidara (Am) Kamlesh Gupta & Sons Huf Ito-19(2)(2) 95-C, Mittal Towers Piramal Chamber Nariman Point, Churchgate Vs. Lalbaug, Lower Mumbai-400 021. Parel, Mumbai-12. Pan : Aaehk4734K Appellant Respondent

For Appellant: Shri Asif KarmaliFor Respondent: Shri Sumit Mantri
Section 143(1)Section 143(3)Section 147Section 148Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “J(SMC)” Bench, Mumbai. Before Shri Sandeep Gosain (JM) & Shri Omkareshwar Chidara (AM) Kamlesh Gupta & Sons HUF ITO-19(2)(2) 95-C, Mittal Towers Piramal Chamber Nariman Point, Churchgate Vs. Lalbaug, Lower Mumbai-400 021. Parel, Mumbai-12. PAN : AAEHK4734K Appellant Respondent : Shri Sumit Mantri Assessee by : Shri Asif Karmali Revenue by : 12/12/2024 Date of Hearing Date of pronouncement : 05/03/2025 O R D E R PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order dated 21.06.2024, passed u/s 250 of the Income Tax…

JAY KISHORE CHOUBEY,RAIRANGPUR vs. ACIT, CIRCLE-1, ASANSOL

In the result, appeal of the assessee stands allowed

ITA 2/CTK/2023[2010-11]Status: DisposedITAT Cuttack29 Nov 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2010-2011 2011 Jay Jay Kishore Kishore Choubey, Choubey, Vs. Acit, Circle Acit, Circle-1, Asansol. Rairangpur Bazar, Rairangpur, Rairangpur Bazar, Rairangpur, Mayurbhanj. Pan/Gir No. Pan/Gir No.Acmpc 1759 N (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri Charan Das, Sr. Das, Sr. Dr Date Of Hearing : 29/11 11/2023 Date Of Pronouncement : 29/11 /11/2023 O R D E R Per Bench

For Appellant: Shri P.R.MohantyFor Respondent: Shri Charan Das, Sr
Section 147Section 148

…hus entire P a g e 2 | 15 Assessment Year : 2010-2011 assessment proceedings is without jurisdiction and thus it is quashed in view of the following decisions: i) Narain Dutt Sharma vs ITO, 91 Taxmann.co. 463 (Jaipur Trib) ii) Satish Kumar Khandelwal vs ITO, 127 Taxmann.com 683 (Jaipur Trib).” Further the Bench noted that in the present case the assessment was reopened for the following two reasons:- A Cash Deposit in Bank Rs.68,48,216/- B Interest income from Bank Rs. 5,21,152/- It is also imperative to mention the Reasons for the belief that income has escaped assessment by the Income Tax Officer (Exemption),…

SHRI DIGAMBER JAIN ATIKSHAYA KESHTRA,PADAMPUA vs. ITO EXEMPTION WARD 1, KAILASH HEIGHTS

In the result appeal of the assessee is partly allowed

ITA 424/JPR/2022[2010-11]Status: DisposedITAT Jaipur22 Aug 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev sogani (C.A)&For Respondent: Ms. Monisha Choudhary (Addl.CIT)
Section 11(2)Section 147Section 148Section 151Section 24Section 253(3)

…jurisdiction u/s 147 is wrongly assumed and thus entire assessment proceedings is without jurisdiction and thus it is quashed in view of the following decisions. 1. Narain Dutt Sharma vs ITO 91 Taxmann.co, 463 (Jaipur Trib) 2. Satish Kumar Khandelwal vs ITO, 127 Taxmann.com 683 (Jaipur Trib) Further the Bench noted that in the present case the assessment was reopened for the following two reasons:- A Cash Deposit in Bank Rs.68,48,216/- B Interest income from Bank Rs. 5,21,152/- It is also imperative to mention the Reasons for the belief that income has escaped assessment by the Income Tax Officer (Exemption), W…

SHRI HITESH HIMMATLAL SAVANI,SURAT vs. INCOME TAX OFFICER WARD 3(2)(3), SURAT

In the result, the ground No

ITA 347/SRT/2017[2007-08]Status: DisposedITAT Surat30 Sept 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Hitesh Himmatlal Savani, I.T.O. 20-21, Keshav Park Society, Ved Ward-3(2)(3), Vs. Road, Surat-395008. Aayakar Bhavan, Majura Pan No. Bijps 5821 H Gate, Surat. Appellant/ Assessee Respondent/ Revenue

Section 131Section 133ASection 143(1)Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical hearing) Shri Hitesh Himmatlal Savani, I.T.O. 20-21, Keshav Park Society, Ved Ward-3(2)(3), Vs. Road, Surat-395008. Aayakar Bhavan, Majura PAN No. BIJPS 5821 H Gate, Surat. Appellant/ assessee Respondent/ revenue Assessee represented by Shri P M Jagasheth, CA Department represented by Shri Vinod Kumar, Sr.DR Date of hearing 01/07/2022 Date of pronouncement 30/09/2022 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by…