(a) Dharmraj Prasad Bibuti (2019) 266 Taxman 281 (Pat HC) (b) PCIT v. Umesh Ishrani

108 Taxmann 437High Court2019#10306 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

penalty under section 271dsection 269tsection 269ssection 271esection 269sssection 271dsection 269section 132(4a)section 292csection 292documents seizedsection 29

Judgments citing (a) Dharmraj Prasad Bibuti (2019) 266 Taxman 281 (Pat HC) (b) PCIT v. Umesh Ishrani

SH LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT CENTRAL RANGE, BHOPAL

ITA 261/IND/2021[2016-17]Status: DisposedITAT Indore18 May 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.252 TO 256/Ind/2021 Assessment Years: 2012-13 TO 2016-17 & ITA No.257 TO 261/Ind/2021 Assessment Years: 2012-13 TO 2016-17 Shri Laxmi Narayan ACIT- Central Shivhare Bhopal बनाम/ B-17, Ashok Vihar, Tansen Road Vs. Gwalior (Appellant / assessee) (Respondent / Revenue) PAN: AHIPS 2394 E Appellant by Shri Anil Kamal Garg, & Arpit Gaur, ARs Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 17.11.2022 / 22.02.2023 Date of Pron…

SH LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT CENTRAL RANGE, BHOPAL

ITA 260/IND/2021[2015-16]Status: DisposedITAT Indore18 May 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.252 TO 256/Ind/2021 Assessment Years: 2012-13 TO 2016-17 & ITA No.257 TO 261/Ind/2021 Assessment Years: 2012-13 TO 2016-17 Shri Laxmi Narayan ACIT- Central Shivhare Bhopal बनाम/ B-17, Ashok Vihar, Tansen Road Vs. Gwalior (Appellant / assessee) (Respondent / Revenue) PAN: AHIPS 2394 E Appellant by Shri Anil Kamal Garg, & Arpit Gaur, ARs Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 17.11.2022 / 22.02.2023 Date of Pron…

SH LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT CENTRAL RANGE, BHOPAL

ITA 259/IND/2021[2014--15]Status: DisposedITAT Indore18 May 2023

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.252 TO 256/Ind/2021 Assessment Years: 2012-13 TO 2016-17 & ITA No.257 TO 261/Ind/2021 Assessment Years: 2012-13 TO 2016-17 Shri Laxmi Narayan ACIT- Central Shivhare Bhopal बनाम/ B-17, Ashok Vihar, Tansen Road Vs. Gwalior (Appellant / assessee) (Respondent / Revenue) PAN: AHIPS 2394 E Appellant by Shri Anil Kamal Garg, & Arpit Gaur, ARs Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 17.11.2022 / 22.02.2023 Date of Pron…

M/S LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL. CIT, GWALIOR

ITA 258/IND/2021[2013-14]Status: DisposedITAT Indore18 May 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.252 TO 256/Ind/2021 Assessment Years: 2012-13 TO 2016-17 & ITA No.257 TO 261/Ind/2021 Assessment Years: 2012-13 TO 2016-17 Shri Laxmi Narayan ACIT- Central Shivhare Bhopal बनाम/ B-17, Ashok Vihar, Tansen Road Vs. Gwalior (Appellant / assessee) (Respondent / Revenue) PAN: AHIPS 2394 E Appellant by Shri Anil Kamal Garg, & Arpit Gaur, ARs Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 17.11.2022 / 22.02.2023 Date of Pron…

M/S LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL. CIT, GWALIOR

ITA 257/IND/2021[2012-13]Status: DisposedITAT Indore18 May 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.252 TO 256/Ind/2021 Assessment Years: 2012-13 TO 2016-17 & ITA No.257 TO 261/Ind/2021 Assessment Years: 2012-13 TO 2016-17 Shri Laxmi Narayan ACIT- Central Shivhare Bhopal बनाम/ B-17, Ashok Vihar, Tansen Road Vs. Gwalior (Appellant / assessee) (Respondent / Revenue) PAN: AHIPS 2394 E Appellant by Shri Anil Kamal Garg, & Arpit Gaur, ARs Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 17.11.2022 / 22.02.2023 Date of Pron…

LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT CENTRAL RANGE, BHOPAL

ITA 256/IND/2021[2016-17]Status: DisposedITAT Indore18 May 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.252 TO 256/Ind/2021 Assessment Years: 2012-13 TO 2016-17 & ITA No.257 TO 261/Ind/2021 Assessment Years: 2012-13 TO 2016-17 Shri Laxmi Narayan ACIT- Central Shivhare Bhopal बनाम/ B-17, Ashok Vihar, Tansen Road Vs. Gwalior (Appellant / assessee) (Respondent / Revenue) PAN: AHIPS 2394 E Appellant by Shri Anil Kamal Garg, & Arpit Gaur, ARs Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 17.11.2022 / 22.02.2023 Date of Pron…

LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT -RANGE , BHOPAL

ITA 255/IND/2021[2015-16]Status: DisposedITAT Indore18 May 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.252 TO 256/Ind/2021 Assessment Years: 2012-13 TO 2016-17 & ITA No.257 TO 261/Ind/2021 Assessment Years: 2012-13 TO 2016-17 Shri Laxmi Narayan ACIT- Central Shivhare Bhopal बनाम/ B-17, Ashok Vihar, Tansen Road Vs. Gwalior (Appellant / assessee) (Respondent / Revenue) PAN: AHIPS 2394 E Appellant by Shri Anil Kamal Garg, & Arpit Gaur, ARs Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 17.11.2022 / 22.02.2023 Date of Pron…

LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT -RANGE,BHOPAL, BHOPAL

ITA 254/IND/2021[2014-15]Status: DisposedITAT Indore18 May 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.252 TO 256/Ind/2021 Assessment Years: 2012-13 TO 2016-17 & ITA No.257 TO 261/Ind/2021 Assessment Years: 2012-13 TO 2016-17 Shri Laxmi Narayan ACIT- Central Shivhare Bhopal बनाम/ B-17, Ashok Vihar, Tansen Road Vs. Gwalior (Appellant / assessee) (Respondent / Revenue) PAN: AHIPS 2394 E Appellant by Shri Anil Kamal Garg, & Arpit Gaur, ARs Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 17.11.2022 / 22.02.2023 Date of Pron…

LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADD.CIT RANGE -BHOPAL, BHOPAL

ITA 253/IND/2021[2013-14]Status: DisposedITAT Indore18 May 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.252 TO 256/Ind/2021 Assessment Years: 2012-13 TO 2016-17 & ITA No.257 TO 261/Ind/2021 Assessment Years: 2012-13 TO 2016-17 Shri Laxmi Narayan ACIT- Central Shivhare Bhopal बनाम/ B-17, Ashok Vihar, Tansen Road Vs. Gwalior (Appellant / assessee) (Respondent / Revenue) PAN: AHIPS 2394 E Appellant by Shri Anil Kamal Garg, & Arpit Gaur, ARs Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 17.11.2022 / 22.02.2023 Date of Pron…

M/S LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL. CIT, GWALIOR

ITA 252/IND/2021[2012-13]Status: DisposedITAT Indore18 May 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.252 TO 256/Ind/2021 Assessment Years: 2012-13 TO 2016-17 & ITA No.257 TO 261/Ind/2021 Assessment Years: 2012-13 TO 2016-17 Shri Laxmi Narayan ACIT- Central Shivhare Bhopal बनाम/ B-17, Ashok Vihar, Tansen Road Vs. Gwalior (Appellant / assessee) (Respondent / Revenue) PAN: AHIPS 2394 E Appellant by Shri Anil Kamal Garg, & Arpit Gaur, ARs Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 17.11.2022 / 22.02.2023 Date of Pron…

(a) Dharmraj Prasad Bibuti (2019) 266 Taxman 281 (Pat HC) (b) PCIT v. Umesh Ishrani (108 Taxmann 437) — Cited in 10 Judgments | BharatTax