What is Bhailal Manilal Patel v. CIT authority for?

Penalty under section 271(1)(c) cannot be imposed based on a protective assessment order. Initiation of penalty proceedings is impermissible without a substantive assessment order that finally adds income to the assessee's hands.

How many judgments cite Bhailal Manilal Patel v. CIT?

47 judgments on BharatTax cite Bhailal Manilal Patel v. CIT (49 Taxmann.com 539), spanning 2018 to 2025.

Which sections of the Income Tax Act does Bhailal Manilal Patel v. CIT come up under?

It is most often cited in judgments turning on Section 147, Section 271(1)(c), Section 250, Section 143(3), Section 148, Section 271B.

Bhailal Manilal Patel v. CIT (49 Taxmann.com 539)

DCIT 41 1 1, Mumbai vs. Satya Kim Yashpal, Mumbai

ITA 5136/MUM/2024[2002-03]Status: DisposedITAT Mumbai29 Apr 2025AY 2002-03

Bench: returning to India in the year 2001. JSY expired on 28/06/2017.

For Appellant: NoneFor Respondent: Dr. Kishor Dhule; Shri Bhangepatil

Section 143(3)Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.5134/Mum/2024 Assessment Year: 2002-2003 Assessment Year: 2003-2004 ITA No.5131/Mum/2024 Assessment Year: 2006-2007 Assessment Year: 2007-2008 & ITA No.5129/Mum/2024 Assessment Year: 2009-2010 Assessment Year: 2011-2012 Deputy Commissioner of Income Tax 41(1)(1), Mumbai Room No.828, 8th Floor, Kautilya Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai-400051, Maharashtra …………. Appellant Vs. Satya Kim Yashpal 101 Palm Beach Building, Gandhigram Road, Juhu, Mumbai – 400049,…

DCIT 41 1 1, Mumbai vs. Satya Kim Yashpal, Mumbai

ITA 5134/MUM/2024[2003-04]Status: DisposedITAT Mumbai29 Apr 2025AY 2003-04

Bench: returning to India in the year 2001. JSY expired on 28/06/2017.

For Appellant: NoneFor Respondent: Dr. Kishor Dhule; Shri Bhangepatil

Section 143(3)Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.5134/Mum/2024 Assessment Year: 2002-2003 Assessment Year: 2003-2004 ITA No.5131/Mum/2024 Assessment Year: 2006-2007 Assessment Year: 2007-2008 & ITA No.5129/Mum/2024 Assessment Year: 2009-2010 Assessment Year: 2011-2012 Deputy Commissioner of Income Tax 41(1)(1), Mumbai Room No.828, 8th Floor, Kautilya Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai-400051, Maharashtra …………. Appellant Vs. Satya Kim Yashpal 101 Palm Beach Building, Gandhigram Road, Juhu, Mumbai – 400049,…

DCIT 41 1 1, Mumbai vs. Satya Kim Yashpal, Mumbai

ITA 5132/MUM/2024[2006-07]Status: DisposedITAT Mumbai29 Apr 2025AY 2006-07

Bench: returning to India in the year 2001. JSY expired on 28/06/2017.

For Appellant: NoneFor Respondent: Dr. Kishor Dhule; Shri Bhangepatil

Section 143(3)Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.5134/Mum/2024 Assessment Year: 2002-2003 Assessment Year: 2003-2004 ITA No.5131/Mum/2024 Assessment Year: 2006-2007 Assessment Year: 2007-2008 & ITA No.5129/Mum/2024 Assessment Year: 2009-2010 Assessment Year: 2011-2012 Deputy Commissioner of Income Tax 41(1)(1), Mumbai Room No.828, 8th Floor, Kautilya Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai-400051, Maharashtra …………. Appellant Vs. Satya Kim Yashpal 101 Palm Beach Building, Gandhigram Road, Juhu, Mumbai – 400049,…

DCIT 41 1 1, Mumbai vs. Satya Kim Yashpal, Mumbai

ITA 5131/MUM/2024[2007-08]Status: DisposedITAT Mumbai29 Apr 2025AY 2007-08

Bench: returning to India in the year 2001. JSY expired on 28/06/2017.

For Appellant: NoneFor Respondent: Dr. Kishor Dhule; Shri Bhangepatil

Section 143(3)Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.5134/Mum/2024 Assessment Year: 2002-2003 Assessment Year: 2003-2004 ITA No.5131/Mum/2024 Assessment Year: 2006-2007 Assessment Year: 2007-2008 & ITA No.5129/Mum/2024 Assessment Year: 2009-2010 Assessment Year: 2011-2012 Deputy Commissioner of Income Tax 41(1)(1), Mumbai Room No.828, 8th Floor, Kautilya Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai-400051, Maharashtra …………. Appellant Vs. Satya Kim Yashpal 101 Palm Beach Building, Gandhigram Road, Juhu, Mumbai – 400049,…

DCIT 41 1 1, Mumbai vs. Satya Kim Yashpal, Mumbai

ITA 5129/MUM/2024[2011-12]Status: DisposedITAT Mumbai29 Apr 2025AY 2011-12

Bench: returning to India in the year 2001. JSY expired on 28/06/2017.

For Appellant: NoneFor Respondent: Dr. Kishor Dhule; Shri Bhangepatil

Section 143(3)Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.5134/Mum/2024 Assessment Year: 2002-2003 Assessment Year: 2003-2004 ITA No.5131/Mum/2024 Assessment Year: 2006-2007 Assessment Year: 2007-2008 & ITA No.5129/Mum/2024 Assessment Year: 2009-2010 Assessment Year: 2011-2012 Deputy Commissioner of Income Tax 41(1)(1), Mumbai Room No.828, 8th Floor, Kautilya Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai-400051, Maharashtra …………. Appellant Vs. Satya Kim Yashpal 101 Palm Beach Building, Gandhigram Road, Juhu, Mumbai – 400049,…

DCIT 41 1 1, Mumbai vs. Satya Kim Yashpal, Mumbai

ITA 5120/MUM/2024[2009-10]Status: DisposedITAT Mumbai29 Apr 2025AY 2009-10

Bench: returning to India in the year 2001. JSY expired on 28/06/2017.

For Appellant: NoneFor Respondent: Dr. Kishor Dhule; Shri Bhangepatil

Section 143(3)Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.5134/Mum/2024 Assessment Year: 2002-2003 Assessment Year: 2003-2004 ITA No.5131/Mum/2024 Assessment Year: 2006-2007 Assessment Year: 2007-2008 & ITA No.5129/Mum/2024 Assessment Year: 2009-2010 Assessment Year: 2011-2012 Deputy Commissioner of Income Tax 41(1)(1), Mumbai Room No.828, 8th Floor, Kautilya Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai-400051, Maharashtra …………. Appellant Vs. Satya Kim Yashpal 101 Palm Beach Building, Gandhigram Road, Juhu, Mumbai – 400049,…

Manish Banshilal Jariwala, Surat vs. Income Tax Officer, Ward 2(2)(3), Surat

In the result, assessee’s appeal in ITA No

ITA 575/SRT/2023[2010-11]Status: DisposedITAT Surat24 Mar 2025AY 2010-11

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.571 To 573/Srt/2023 Assessment Year: (2009-19) (Physical Court Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.574 & 575/Srt/2023 Assessment Year: (2010-11) (Hybrid Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 271B

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.571 to 573/SRT/2023 Assessment Year: (2009-19) (Physical court hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ANCPJ 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA Nos.574 and 575/SRT/2023 Assessment Year: (2010-11) (Hybrid hearing) Manish Banshilal Jariwala Income Tax Of…

Manish Banshilal Jariwala, Surat vs. Income Tax Office, Ward 2(2)(3), Surat

In the result, assessee’s appeal in ITA No

ITA 574/SRT/2023[2010-11]Status: DisposedITAT Surat24 Mar 2025AY 2010-11

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.571 To 573/Srt/2023 Assessment Year: (2009-19) (Physical Court Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.574 & 575/Srt/2023 Assessment Year: (2010-11) (Hybrid Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 271B

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.571 to 573/SRT/2023 Assessment Year: (2009-19) (Physical court hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ANCPJ 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA Nos.574 and 575/SRT/2023 Assessment Year: (2010-11) (Hybrid hearing) Manish Banshilal Jariwala Income Tax Of…

Manish Banshilal Jariwala, Surat vs. Income Tax Officer, Ward 2(2)(3), Surat

In the result, assessee’s appeal in ITA No

ITA 573/SRT/2023[2009-10]Status: DisposedITAT Surat24 Mar 2025AY 2009-10

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.571 To 573/Srt/2023 Assessment Year: (2009-19) (Physical Court Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.574 & 575/Srt/2023 Assessment Year: (2010-11) (Hybrid Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 271B

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.571 to 573/SRT/2023 Assessment Year: (2009-19) (Physical court hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ANCPJ 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA Nos.574 and 575/SRT/2023 Assessment Year: (2010-11) (Hybrid hearing) Manish Banshilal Jariwala Income Tax Of…

Manish Banshilal Jariwala, Surat vs. Income Tax Officer, Ward- 2(2)(3), Surat

In the result, assessee’s appeal in ITA No

ITA 572/SRT/2023[2009-10]Status: DisposedITAT Surat24 Mar 2025AY 2009-10

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.571 To 573/Srt/2023 Assessment Year: (2009-19) (Physical Court Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.574 & 575/Srt/2023 Assessment Year: (2010-11) (Hybrid Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 271B

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.571 to 573/SRT/2023 Assessment Year: (2009-19) (Physical court hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ANCPJ 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA Nos.574 and 575/SRT/2023 Assessment Year: (2010-11) (Hybrid hearing) Manish Banshilal Jariwala Income Tax Of…

Manish Banshilal Jariwala, Surat vs. Income Tax Officer, Ward - 2(2)(3), Surat

In the result, assessee’s appeal in ITA No

ITA 571/SRT/2023[2009-10]Status: DisposedITAT Surat24 Mar 2025AY 2009-10

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.571 To 573/Srt/2023 Assessment Year: (2009-19) (Physical Court Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.574 & 575/Srt/2023 Assessment Year: (2010-11) (Hybrid Hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ancpj 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 271B

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.571 to 573/SRT/2023 Assessment Year: (2009-19) (Physical court hearing) Manish Banshilal Jariwala Income Tax Officer, Ward-2(2)(3), 4/1710, Begumpura, Vs. Surat, Aaykar Bhavan, Majura Nawabwadi, Main Road, Surat- Gate, Surat-395 001 395 003 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ANCPJ 6207 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA Nos.574 and 575/SRT/2023 Assessment Year: (2010-11) (Hybrid hearing) Manish Banshilal Jariwala Income Tax Of…