Arun Gopilal Samnani v. ITO

174 Taxmann.com 33Reported decision2025#13639 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 115BACSection 143(1)Section 139(4)Section 139(1)Section 250Section 115BAC(5)Section 115BAC(6)Section 115BBA

Issues it is cited on

section 115bacsection 115bbasection 80jinitial assessment yearsection 139(4)section 115btnmmsection 115section 143(1)reasonable causesection 11section 139(1)

Judgments citing Arun Gopilal Samnani v. ITO

BHAGWANDAS SURAJKARAN SOMANI HUF,THANE vs. INCOME TAX OFFICER, THANE

In the result, all the appeals of the assessee are allowed

ITA 8629/MUM/2025[2022-2023]Status: DisposedITAT Mumbai16 Feb 2026AY 2022-2023

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Ms. Dinkle HariaFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 115B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H(SMC)” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Bhagwandas Surajkaran 8628/Mum/2025 2021-22 Somani HUF, Income Tax Officer, 26, Radhakrishna Circle-1, Soham Gardens, Qureshi Mansion, 8629/Mum/2025 2022-23 Manpada, Gokhale Road, Thane West, Thane West, Maharashtra-400601 Maharashtra. 8627/Mum/2025 2023-24 [PAN: AANHS8839N] For Assessee : Ms. Dinkle Haria For Revenue : Shri Pravin Salunkhe, Sr.DR Date of Hearing : 11-02-2026 Date of Pronouncement : 16-02-2026 O R D…

BHAGWANDAS SURAJKARAN SOMANI HUF,THANE vs. INCOME TAX OFFICER, THANE

In the result, all the appeals of the assessee are allowed

ITA 8628/MUM/2025[2021-2022]Status: DisposedITAT Mumbai16 Feb 2026AY 2021-2022

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Ms. Dinkle HariaFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 115B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H(SMC)” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Bhagwandas Surajkaran 8628/Mum/2025 2021-22 Somani HUF, Income Tax Officer, 26, Radhakrishna Circle-1, Soham Gardens, Qureshi Mansion, 8629/Mum/2025 2022-23 Manpada, Gokhale Road, Thane West, Thane West, Maharashtra-400601 Maharashtra. 8627/Mum/2025 2023-24 [PAN: AANHS8839N] For Assessee : Ms. Dinkle Haria For Revenue : Shri Pravin Salunkhe, Sr.DR Date of Hearing : 11-02-2026 Date of Pronouncement : 16-02-2026 O R D…

BHAGWANDAS SURAJKARAN SOMANI HUF,THANE vs. INCOME TAX OFFICER, THANE

In the result, all the appeals of the assessee are allowed

ITA 8627/MUM/2025[2023-2024]Status: DisposedITAT Mumbai16 Feb 2026AY 2023-2024

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Ms. Dinkle HariaFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 115B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H(SMC)” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Bhagwandas Surajkaran 8628/Mum/2025 2021-22 Somani HUF, Income Tax Officer, 26, Radhakrishna Circle-1, Soham Gardens, Qureshi Mansion, 8629/Mum/2025 2022-23 Manpada, Gokhale Road, Thane West, Thane West, Maharashtra-400601 Maharashtra. 8627/Mum/2025 2023-24 [PAN: AANHS8839N] For Assessee : Ms. Dinkle Haria For Revenue : Shri Pravin Salunkhe, Sr.DR Date of Hearing : 11-02-2026 Date of Pronouncement : 16-02-2026 O R D…

RAJ KUMAR AGARWAL,SURAT vs. ITO, WARD 2(2)(1), SURAT

In the result, appeal of the assessee is allowed for statistical purposes

ITA 398/SRT/2025[2023-24]Status: DisposedITAT Surat21 Nov 2025AY 2023-24

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.398/Srt/2025 Assessment Year: (2023-24) (Hybrid Hearing) Raj Kumar Agarwal, Vs. Ito, B-303, Megh Malhar Apartment, Ward – 2(2)(1), Near Vidhya Bharti School, Bhatar Surat Road, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abtpa0902D (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 21/11/2025

Section 115BSection 154Section 250Section 250(6)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.398/SRT/2025 Assessment Year: (2023-24) (Hybrid hearing) Raj Kumar Agarwal, Vs. ITO, B-303, Megh Malhar Apartment, Ward – 2(2)(1), Near Vidhya Bharti School, Bhatar Surat Road, Surat - 395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABTPA0902D (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Suresh K. Kabra, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 15/09/2025 Date of Pronouncement 21/11/2025 आदेश / O R D E R PER BIJAYANANDA PRU…

SANJU SONI,JODHPUR vs. ITO, WARD-1(1), JODHPUR

14. In view of the above findings, both the appeals deserve to be allowed

ITA 899/JODH/2024[2023-24]Status: DisposedITAT Jodhpur29 Sept 2025AY 2023-24

Bench: Dr. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Mohit Soni, AdvocateFor Respondent: Smt. Ayushi Sharma, JCIT-DR
Section 115BSection 139(4)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (VIRTUAL), JODHPUR. BEFORE: Dr. MITHA LAL. MEENA, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 898 & 899/Jodh/2024 Assessment Year: 2022-23 & 2023-24 Sanju Soni Vs. The ITO, 6-B, Vijay Nagar, New Ward-1(1), Pali Road Bhagat Ki Jodhpur. Kothi, Jodhpur. [PAN: BYIPS4342A] (Appellant) (Respondent) Appellant by : Shri Mohit Soni, Advocate Respondent by: Smt. Ayushi Sharma, JCIT-DR Date of Hearing: 08/09/2025 Date of Pronouncement: 29/09/2025 ORDER Per Bench: This common order is to dispose of, the above captioned two appeals, filed by…

SANJU SONI,JODHPUR vs. ITO, WARD-1(1), JODHPUR

14. In view of the above findings, both the appeals deserve to be allowed

ITA 898/JODH/2024[2022-23]Status: DisposedITAT Jodhpur29 Sept 2025AY 2022-23

Bench: Dr. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Mohit Soni, AdvocateFor Respondent: Smt. Ayushi Sharma, JCIT-DR
Section 115BSection 139(4)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (VIRTUAL), JODHPUR. BEFORE: Dr. MITHA LAL. MEENA, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 898 & 899/Jodh/2024 Assessment Year: 2022-23 & 2023-24 Sanju Soni Vs. The ITO, 6-B, Vijay Nagar, New Ward-1(1), Pali Road Bhagat Ki Jodhpur. Kothi, Jodhpur. [PAN: BYIPS4342A] (Appellant) (Respondent) Appellant by : Shri Mohit Soni, Advocate Respondent by: Smt. Ayushi Sharma, JCIT-DR Date of Hearing: 08/09/2025 Date of Pronouncement: 29/09/2025 ORDER Per Bench: This common order is to dispose of, the above captioned two appeals, filed by…

MEENA J PATEL,MYSORE vs. INCOME TAX OFFICER, WARD-2(4), MYSURU

In the result, appeal filed by the assessee is allowed

ITA 420/BANG/2025[2023-24]Status: DisposedITAT Bangalore11 Sept 2025AY 2023-24

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2023-24 Meena Jayantilal Patel, Vs. Ito, # 4, Sri Geetha Glass & Plywood, New Ward – 2(4), Sayaji Rao Road, New Bamboo Bazaar, Mysuru. Mysuru – 570 021, Karnataka. Pan : Afgpp 2236 J Appellant Respondent Assessee By : Shri. V. Srinivasa, Advocate Revenue By : Shri. Ganesh R. Ghale, Advocate, Standing Counsel For Revenue. Date Of Hearing : 17.07.2025 Date Of Pronouncement : 11.09.2025

For Appellant: Shri. V. Srinivasa, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue
Section 1Section 115BSection 131(1)Section 139Section 139(4)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year : 2023-24 Meena Jayantilal Patel, Vs. ITO, # 4, Sri Geetha Glass and Plywood, New Ward – 2(4), Sayaji Rao Road, New Bamboo Bazaar, Mysuru. Mysuru – 570 021, Karnataka. PAN : AFGPP 2236 J APPELLANT RESPONDENT Assessee by : Shri. V. Srinivasa, Advocate Revenue by : Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue. Date of hearing : 17.07.2025 Date of Pronouncement : 11.09.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : This…

Arun Gopilal Samnani v. ITO (174 Taxmann.com 33) — Cited in 7 Judgments | BharatTax