Act, 1961 (CIT v. Bhaichand H Gandhi

71 ITR 42Reported decision1969#18216 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 144Section 147Section 148Section 250Section 253(5)Section 69A

Issues it is cited on

section 253(5)best judgment assessmentsection 253unexplained moneyreasonable causesection 69acondonation of delayappeal before the tribunalsection 25section 144section 148transfer

Judgments citing Act, 1961 (CIT v. Bhaichand H Gandhi

Hemant Madhusudan Sheth, Mumbai vs. ACIT, CC-2(1), Mumbai

In the result, all the appeals filed by the assessee are dismissed in limine

ITA 4732/MUM/2024[2011-12]Status: FixedITAT Mumbai28 Apr 2025AY 2011-12

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

For Appellant: NoneFor Respondent: Shri. Ajit Pal Singh, SR. DR
Section 144Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT. RENU JAUHRI, AM ITA No. 4687/Mum/2024 (Assessment Year: 2009-10) ITA No. 4689/Mum/2024 (Assessment Year: 2012-13) Hemant Madhusudan Sheth Central Circle 2(1), Mumbai, 115/117, Dr. Atma Ram Merchant ACIT CC-22(1) Mumbai Road, 3rd Floor, Kabutar Khana, 8th Floor, Pratiksha Bhavan, Old Vs. Bhuleshwar, Mumbai – 400002. CGO Annexe, Maharshee Karve Road, Mumbai – 400020. PAN/GIR No. ANOPS8607E (Appellant) : (Respondent) Assessee by : None Respondent by : Shri. Ajit Pal Singh, SR. DR. Date of Hearing : 17.04.2025 : 28.04.202…

Hemant Madhusudan Sheth, Mumbai vs. ACIT Central Circle 2(1), Mumbai

In the result, all the appeals filed by the assessee are dismissed in limine

ITA 4689/MUM/2024[2012-13]Status: FixedITAT Mumbai28 Apr 2025AY 2012-13

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

For Appellant: NoneFor Respondent: Shri. Ajit Pal Singh, SR. DR
Section 144Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT. RENU JAUHRI, AM ITA No. 4687/Mum/2024 (Assessment Year: 2009-10) ITA No. 4689/Mum/2024 (Assessment Year: 2012-13) Hemant Madhusudan Sheth Central Circle 2(1), Mumbai, 115/117, Dr. Atma Ram Merchant ACIT CC-22(1) Mumbai Road, 3rd Floor, Kabutar Khana, 8th Floor, Pratiksha Bhavan, Old Vs. Bhuleshwar, Mumbai – 400002. CGO Annexe, Maharshee Karve Road, Mumbai – 400020. PAN/GIR No. ANOPS8607E (Appellant) : (Respondent) Assessee by : None Respondent by : Shri. Ajit Pal Singh, SR. DR. Date of Hearing : 17.04.2025 : 28.04.202…

Hemant Madhusudan Sheth, Mumbai vs. Commissioner of Income Tax (Appeal), Mumbai

In the result, all the appeals filed by the assessee are dismissed in limine

ITA 4688/MUM/2024[2011-12]Status: DisposedITAT Mumbai28 Apr 2025AY 2011-12

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

For Appellant: NoneFor Respondent: Shri. Ajit Pal Singh, SR. DR
Section 144Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT. RENU JAUHRI, AM ITA No. 4687/Mum/2024 (Assessment Year: 2009-10) ITA No. 4689/Mum/2024 (Assessment Year: 2012-13) Hemant Madhusudan Sheth Central Circle 2(1), Mumbai, 115/117, Dr. Atma Ram Merchant ACIT CC-22(1) Mumbai Road, 3rd Floor, Kabutar Khana, 8th Floor, Pratiksha Bhavan, Old Vs. Bhuleshwar, Mumbai – 400002. CGO Annexe, Maharshee Karve Road, Mumbai – 400020. PAN/GIR No. ANOPS8607E (Appellant) : (Respondent) Assessee by : None Respondent by : Shri. Ajit Pal Singh, SR. DR. Date of Hearing : 17.04.2025 : 28.04.202…

Hemant Madhusudan Sheth, Mumbai vs. ACIT Central Circle 2(1), Mumbai

In the result, all the appeals filed by the assessee are dismissed in limine

ITA 4687/MUM/2024[2009-10]Status: FixedITAT Mumbai28 Apr 2025AY 2009-10

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

For Appellant: NoneFor Respondent: Shri. Ajit Pal Singh, SR. DR
Section 144Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT. RENU JAUHRI, AM ITA No. 4687/Mum/2024 (Assessment Year: 2009-10) ITA No. 4689/Mum/2024 (Assessment Year: 2012-13) Hemant Madhusudan Sheth Central Circle 2(1), Mumbai, 115/117, Dr. Atma Ram Merchant ACIT CC-22(1) Mumbai Road, 3rd Floor, Kabutar Khana, 8th Floor, Pratiksha Bhavan, Old Vs. Bhuleshwar, Mumbai – 400002. CGO Annexe, Maharshee Karve Road, Mumbai – 400020. PAN/GIR No. ANOPS8607E (Appellant) : (Respondent) Assessee by : None Respondent by : Shri. Ajit Pal Singh, SR. DR. Date of Hearing : 17.04.2025 : 28.04.202…

Hemant Madhusudan Sheth, Mumbai vs. ACIT Central Circle 2(1), Mumbai

In the result, all the appeals filed by the assessee are dismissed in limine

ITA 4686/MUM/2024[2010-11]Status: FixedITAT Mumbai28 Apr 2025AY 2010-11

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

For Appellant: NoneFor Respondent: Shri. Ajit Pal Singh, SR. DR
Section 144Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT. RENU JAUHRI, AM ITA No. 4687/Mum/2024 (Assessment Year: 2009-10) ITA No. 4689/Mum/2024 (Assessment Year: 2012-13) Hemant Madhusudan Sheth Central Circle 2(1), Mumbai, 115/117, Dr. Atma Ram Merchant ACIT CC-22(1) Mumbai Road, 3rd Floor, Kabutar Khana, 8th Floor, Pratiksha Bhavan, Old Vs. Bhuleshwar, Mumbai – 400002. CGO Annexe, Maharshee Karve Road, Mumbai – 400020. PAN/GIR No. ANOPS8607E (Appellant) : (Respondent) Assessee by : None Respondent by : Shri. Ajit Pal Singh, SR. DR. Date of Hearing : 17.04.2025 : 28.04.202…

Act, 1961 (CIT v. Bhaichand H Gandhi (71 ITR 42) — Cited in 5 Judgments | BharatTax