Alkaben B. Patel v. ITO

113 Taxmann.com 586High Court2020#10112 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2022.

Judgments citing Alkaben B. Patel v. ITO

M/S MITCHELL ASSOCIATES ,MUMBAI vs. ITO 19(2)(3), MUMBAI

Appeal is allowed

ITA 1718/MUM/2019[2013-14]Status: DisposedITAT Mumbai20 May 2022AY 2013-14
For Appellant: Shri K Gopal
Section 143(2)Section 143(3)Section 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC-I" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI GAGAN GOYAL, ACCOUNTANT MEMBER M/s Mitchell Associates F/12 Everest Bldg, 7th Floor, 156 Tardeo Road, Tardeo, Mumbai-400 034 [PAN: AAAFM7512K] ……………… Appellant Vs Income Tax Officer-19(2)(3), Mumbai, 2ND Floor Matru Mandir, Tardeo Road, Mumbai- 400007 …………….… Respondent Appearances For the Appellant/ Assessee : Shri K Gopal For the Respondent/Department Shri Nishant Somaiya Date of conclusion of hearing : 22.02.2022 Date of pronouncement of order : 20.05.2022 O R D E R Per Rahul Chaudhary, Judicial Member: 1. B…

SMT. SEEMA AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1185/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SMT. PUJA AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1184/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SMT. SHALINI AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1183/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SHRI SURESH AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1182/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SMT. MRIDUL AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1181/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SMT. SEEMA AGARWAL ,KOLKATA vs. DCIT, C.C.- 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1180/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SHRI RAMESH AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1179/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SHRI MANISH AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1178/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

SHRI RAJNISH AGARWAL ,KOLKATA vs. DCIT, C.C. - 2(3), KOLKATA , KOLKATA

Appeals are allowed

ITA 1177/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 बनाम Shri Rajnish Agarwal Dcit, Central Circle- B/4, 10Th Floor, Satyam 2(3), Aayakar Bhawan, V/S. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [Pan No.Acspa 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal Dcit, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/S. 3,Alipore Road, Kolkata- Poorva, 110, Shanti 700 027 Pally, Kolkata-700 107 [Pan No.Acvpa 7357 F] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15

Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member Assessment Year :2014-15 बनाम Shri Rajnish Agarwal DCIT, Central Circle- B/4, 10th Floor, Satyam 2(3), Aayakar Bhawan, V/s. Tower, 3,Alipore Road, Poorva, 110, Shanti Kolkata-700 027 Pally, Kolkata-700 107 [PAN No.ACSPA 8482 C] अपीलाथ" /Appellant ""यथ"/Respondent .. Assessment Year :2014-15 बनाम Shri Manish Agarwal DCIT, Central Circle- Flat-17, 14, Satyam Tower, 2(3), Aayakar Bhawan, V/s. 3,Alipore Road, Kolkata- Poorva, 110, Shan…

Alkaben B. Patel v. ITO (113 Taxmann.com 586) — Cited in 10 Judgments | BharatTax