B. Smt. Shardaben B. Patel v. Pr.CIT

180 ITD 328Income Tax Appellate Tribunal2020#11241 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2023.

Issues it is cited on

section 256(2)section 256(1)section 256section 53asection 53section 43csection 43casection 153a(1)(a)inadequate enquirysection 254(2)audi alteram partemassessment order erroneous

Judgments citing B. Smt. Shardaben B. Patel v. Pr.CIT

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 104/RPR/2022[2017-18]Status: DisposedITAT Raipur02 Nov 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R
Section 153ASection 263Section 43C

…rtunity would render the revisional order legally fragile not on the ground of lack of jurisdiction but on the ground of violation of principles of natural justice [relevant para- 2 at page no. 140 of paper book]. B. Smt. Shardaben B. Patel v/s Pr.CIT [(2020) 180 ITD 328 (Ahd.Trib.)]; (refer page no. 146 to 159 of paper book) Wherein it was held by the coordinate bench at Ahmadabad that "granting of effective opportunity is a sin qua non in Section 263 of the Act for unsettling a statutory order. It is the duty of the Revisional Commissioner to provide the Assessee an effective opportunity to enable it to disenga…

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 103/RPR/2022[2016-17]Status: DisposedITAT Raipur02 Nov 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R
Section 153ASection 263Section 43C

…rtunity would render the revisional order legally fragile not on the ground of lack of jurisdiction but on the ground of violation of principles of natural justice [relevant para- 2 at page no. 140 of paper book]. B. Smt. Shardaben B. Patel v/s Pr.CIT [(2020) 180 ITD 328 (Ahd.Trib.)]; (refer page no. 146 to 159 of paper book) Wherein it was held by the coordinate bench at Ahmadabad that "granting of effective opportunity is a sin qua non in Section 263 of the Act for unsettling a statutory order. It is the duty of the Revisional Commissioner to provide the Assessee an effective opportunity to enable it to disenga…

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 102/RPR/2022[2015-16]Status: DisposedITAT Raipur02 Nov 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R
Section 153ASection 263Section 43C

…rtunity would render the revisional order legally fragile not on the ground of lack of jurisdiction but on the ground of violation of principles of natural justice [relevant para- 2 at page no. 140 of paper book]. B. Smt. Shardaben B. Patel v/s Pr.CIT [(2020) 180 ITD 328 (Ahd.Trib.)]; (refer page no. 146 to 159 of paper book) Wherein it was held by the coordinate bench at Ahmadabad that "granting of effective opportunity is a sin qua non in Section 263 of the Act for unsettling a statutory order. It is the duty of the Revisional Commissioner to provide the Assessee an effective opportunity to enable it to disenga…

HITESH GOLCHHA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAIPUR, RAIPUR

Appeals of the assessee are partly allowed, in terms of our observations herein above

ITA 101/RPR/2022[2014-15]Status: DisposedITAT Raipur02 Nov 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.101, 102, 103 & 104/Rpr/2022 (िनधा"रण वष" /Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18) V. Hitesh Golchha Acit, Prop. Of Mouli Investment, Central Circle-1 Jeevan Ganga, Near Dani Bada, Raipur Budha Para, Raipur – 492 001 Chhattisgarh [Pan: Agjpg 7698 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri B. Subramanyam, C.A. ""यथ" क" ओर से /Respondent By : Shri S. K. Meena, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.09.2023 घोषणा क" तार"ख /Date Of Pronouncement : 02.11.2023

For Appellant: Shri B. Subramanyam, C.AFor Respondent: Shri S. K. Meena, CIT-D.R
Section 153ASection 263Section 43C

…rtunity would render the revisional order legally fragile not on the ground of lack of jurisdiction but on the ground of violation of principles of natural justice [relevant para- 2 at page no. 140 of paper book]. B. Smt. Shardaben B. Patel v/s Pr.CIT [(2020) 180 ITD 328 (Ahd.Trib.)]; (refer page no. 146 to 159 of paper book) Wherein it was held by the coordinate bench at Ahmadabad that "granting of effective opportunity is a sin qua non in Section 263 of the Act for unsettling a statutory order. It is the duty of the Revisional Commissioner to provide the Assessee an effective opportunity to enable it to disenga…

TOUCHSTONE SERVICE PVT. LTD.,RAJNANDGAON vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

ITA 69/RPR/2022[2017-18]Status: DisposedITAT Raipur18 Oct 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.69/Rpr/2022 िनधा"रण वष" /Assessment Year: 2017-18 Touchstone Service Pvt. Ltd. Vs The Pr. Commissioner Of Income Tax, Mangal Deep, G.E. Road, Raipur-1. Rajnandgaon (C.G.)-491 441 Pan: Aacct6932F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri R.B Doshi, Ca राज"व क" ओर से /Revenue By : Shri Debashis Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 04/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 18/10/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 131Section 143(3)Section 2Section 263

…ion proceedings also. The Ld. AR with respect to statement of Amit Kedia which is liable to be ignored had relied on the following judicial pronouncements: (i) Kishinchand Chellaram Vs CIT (1980) 125 ITR 713 (SC) (ii) Smt. Shardaben B. Patel Vs Pr. CIT (2020) 180 ITD 328 (Ahd.) 11. With respect to the burden u/s.68 of the Act and the same was discharged by the assessee, it was submitted by the Ld. AR that documents like confirmation, ITR, Balance sheet, profit and loss account, bank statement etc. were filed before the A.O as well as Pr. CIT, however, nothing wrong found in any of these documents by either of th…

KUNJ BIHARI DAWA DUKAN, AMBIKAPUR,SURGUJA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, appeal filed by the assessee is dismissed

ITA 122/RPR/2022[2015-16]Status: DisposedITAT Raipur18 Sept 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.122/Rpr/2022 िनधा"रण वष" /Assessment Year: 2015-16 V. Kunj Bihari Dawa Dukan Pcit Opp. Govt. Distt. Hospital, Raipur - 1 Bilaspur Road Ambikapur, Surguju Chhattisgarh – 497 001

For Respondent: Smt. Ila M. Parmar, CIT-D.R
Section 143(3)Section 147Section 148Section 263

…iding an issue, providing of opportunity to assessee is essential. Absence of opportunity vitiates the validity of revision order. Reliance on: :: 7 :: i) CIT vs Amitabh Bachchan (2016) 384 ITR 200, 211 & 212 (SC) ii) Smt. Shardaben B. Patel vs Pr. CIT (2020) 180 ITD 328 (Ahd.) relevant finding at (para no. 6.5 & 6.6 & para no. 6.7). Held vide para no. 6.7 that the matter cannot be set aside to the file of Pr. CIT. 11. On the issue of admissibility of payment of interest to partners of Rs. 5,07,115/-, no direction given by Ld. Pr. CIT to verify this issue. Evident from para no. 5 of revision order. - Case was reo…

SHRI RAMDEV MANDHANI, HUF,RAIPUR vs. INCOME TAX OFFICER - 3(2), RAIPUR

In the result, the appeal of the assessee is allowed

ITA 19/RPR/2021[2016-17]Status: DisposedITAT Raipur21 Oct 2021AY 2016-17

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A. No. 19/Rpr/2021 अपील िनधा"रण वष" वष" / Assessment Year : 2016-17) (िनधा"रण िनधा"रण िनधा"रण वष" वष" Ramdev Mandhani Huf, Income Tax Officer-3(2), बनाम/ बनाम बनाम बनाम C-295, Shailendra Nagar, Raipur Vs. Raipur, Chhattisgarh - 492001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaghr 5208 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri R.B. Doshi, Ar अपीलाथ" ओर से /Appellant By : Shri P.K. Mishra, Cit-Dr ""यथ" क" ओर से/Respondent By : 29.07.2021 सुनवाई क" तारीख / Date Of Hearing 21.10.2021 घोषणा क" तारीख /Date Of Pronouncement आदेश/O R D E R Per Pradip Kumar Kedia - Am:

For Appellant: Shri P.K. Mishra, CIT-DRFor Respondent: 29.07.2021
Section 143(3)Section 263Section 54

…y opportunity of hearing, is null and void ab initio and such revisional order passed without opportunity is non est and is unsustainable in law. A reference was made to the decision of Co- ordinate Bench in the case of Smt. Shardaben B. Patel Vs. PCIT (2020) 180 ITD 328 (Ahd.) for this purpose. 5.2 On merit, learned Counsel for the assessee submitted that the PCIT in the revisional order passed ex-parte has observed that deduction claimed by the assessee on sale of agricultural land under s.54B of the Act has been wrongly allowed without adequate enquiry ITA No. 19/ RPR/2021 Shri Ramdev Mandhani HUF Vs. ITO A…

KAMLESH JAIN & SONS HUF,RAIPUR vs. INCOME TAX OFFICER-3(2), RAIPUR

In the result, appeal of the assessee is allowed

ITA 26/RPR/2021[2016-17]Status: DisposedITAT Raipur29 Sept 2021AY 2016-17

Bench: Shri Pradip Kumar Kedia & Shri N.K. Choudhryassessment Year: 2016-17

For Appellant: Shri R.B. Doshi, C.AFor Respondent: Shri P.K. Mishra, CIT D.R
Section 143(3)Section 263Section 54F

…hearing is null and void ab initio. More so, where the obligation to provide opportunity is inbuilt in the provision of section 263 itself and is a mandatory requirement. Reliance was placed on the decisions of : - Smt. Shardaben B. Patel vs. Pr. CIT (2020), 180 ITD 328 (Ahd.) - CIT vs. Amitab Bachchan (2016) 384 ITR 200 (SC) - Venkat Naicken Trust vs. ITO (2000) 242 ITR 141 (Mad) 8. To expound the factual position, it was also pointed out that notice dated 10.03.2021 calling for hearing on 15.03.2021 was eventually signed by the PCIT on 15.03.2021 i.e. on the date of hearing fixed in this regard. Interestingly…

PLAY GAMES 24 X 7 PRIVATE LIMITED,MUMBAI vs. PR. .CIT-(A) 13, MUMBAI

In the result, this appeal by the assessee stands allowed for statistical purposes

ITA 3910/MUM/2019[2015-16]Status: DisposedITAT Mumbai05 Jan 2021AY 2015-16

Bench: Shri Shamim Yahya & Shri Ram Lal Negi: A.Y : 2015-16

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Shishir Dhamija
Section 263

…il Appeal No. 3498 of 2020) The learned senior counsel further referred to following case laws :- i) Ambuja Cement Limited v. CIT (ITA No. 3563/Mum/2016); ii) Damodar Valley Corporation v. DCIT (160 ITD 78) (Kol Trib.); iii) Smt. Shardaben B. Patel v. PCIT (180 ITD 328) (Ahm. Trib.); and, iv) H.M. Mehta v. ACIT (387 ITR 561) (Bom.) 9. On the merits of the issue of payments towards winning from lottery or crossword puzzles, it has been submitted that learned Commissioner has proceeded on a factually incorrect premise that the Assessing Officer has failed to make necessary inquiries. It has been submitted that t…

B. Smt. Shardaben B. Patel v. Pr.CIT (180 ITD 328) — Cited in 9 Judgments | BharatTax